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Logic gate learning is a fundamental topic in digital electronics; however, the learning process is often delivered theoretically with limited visualization of logic gate operations, making it difficult for students to understand the concepts. This study aims to design and develop an Augmented Reality (AR)-based learning media using a markerless approach with the 3D Object Tracking technique on Android devices. The application was developed using the Multimedia Development Life Cycle (MDLC) method, which consists of the stages of concept, design, material collection, development, testing, and distribution. The developed application provides three-dimensional visualization of logic gates, learning materials, interactive simulations, and quizzes. The application quality was evaluated based on the ISO/IEC 25010 standard, covering the aspects of Functional Suitability, Performance Efficiency, Usability, Compatibility, and Portability. The evaluation results showed that the application achieved a score of 100% in the Functional Suitability, Performance Efficiency, Compatibility, and Portability aspects. Meanwhile, the Usability evaluation obtained scores of 86,6% from respondents who had not previously studied logic gates and 89% from those who had, indicating that the application is categorized as highly feasible. Therefore, the developed markerless Augmented Reality-based learning media can serve as an interactive, engaging, and effective learning alternative for improving students' understanding of logic gate concepts.

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.

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.

Pengelolaan keuangan desa yang bersifat transparan dan akuntabel adalah salah satu prinsip utama untuk mewujudkan pemerintahan desa yang baik. Perkembangan teknologi digital mendorong pemerintah desa agar menggunakan teknologi informasi dalam mengelola dan mempublikasikan keuangan desa dengan menerapkan Sistem Keuangan Desa atau SISKEUDES. Penelitian ini bertujuan untuk mengkaji seberapa efektif implementasi SISKEUDES dalam mendukung transparansi APBDes melalui media digital di Desa Rahayu, Kecamatan Soko, Kabupaten Tuban. Dalam penelitian ini metode yang digunakan adalah metode deskriptif kualitatif dengan teknik pengumpulan data yang meliputi wawancara semi terstruktur, observasi, dokumentasi, serta analisis isi terhadap media informasi digital desa. Narasumber dalam penelitian ini adalah Sekretaris Desa dan operator SISKEUDES di Desa Rahayu. Hasil penelitian ini menunjukkan bahwa implementasi SISKEUDES di Desa Rahayu telah berkontribusi pada peningkatan efisiensi pengelolaan keuangan desa, mempercepat proses administrasi dan pelaporan, serta mendukung transparansi informasi publik melalui website desa, media sosial, banner APBDes, dan papan informasi pembangunan desa. Dalam penelitian ini juga menunjukkan bahwa digitalisasi pengelolaan keuangan desa tidak hanya berfungsi untuk alat administrasi, tetapi juga bagian dari transformasi digital dalam pemerintahan di tingkat desa. Namun, implementasi transparansi digital masih menghadapi beberapa tantangan seperti keterbatasan kemampuan sumber daya manusia dan partisipasi masyarakat yang rendah dalam komunikasi publik secara digital di desa. Penelitian ini menunjukkan bahwa efektivitas implementasi SISKEUDES dipengaruhi oleh kemampuan pemerintahan desa dalam menggabungkan sistem administrasi keuangan dengan media komunikasi publik yang berbasis digital.

The role of guidance and counseling teachers in student career planning in vocational schools is still weak. The purpose of the study was to analyze the implementation of the BK service program in career planning for vocational school students. The study used a qualitative descriptive method. The study was conducted at SMK Muhammadiyah Paguyangan with research subjects being BK teachers, vice principals for curriculum, and vocational school students. Data collection through observation, interviews, and document studies. Data validation applied triangulation of sources and methods. Data analysis used the Atlas ti.8 application. Research stages; determining topics, compiling interview guidelines, selecting data collection methods, collecting data, analyzing data, and drawing conclusions. Research results; (1) the role of BK teachers in identifying students' potential, interests, talents, providing guidance in choosing education or careers, as motivators, facilitators, mediators, directors, program managers, and informants, (2) BK teacher strategies in student career planning; providing basic services to recognize self-potential, motivating, encouraging the use of technology, and digital platforms, and (3) implementation of BK programs through an integrated process, including; program planning, resource provision, implementation of evaluation services, feedback, and continuous improvement. Program innovation and monitoring are integral parts to maintain the relevance and effectiveness of BK services. The success of BK program implementation depends on the quality of coordination and commitment of all parties in developing the program.

This study aims to describe the morphological forms of slang, explain the processes of its formation, and analyze its frequency and distribution in the TikTok content of the account @shadirafirdausi. The study is motivated by the rapid development of slang on social media, particularly TikTok, as a platform where young people express identity, creativity, and social interaction. A qualitative descriptive method was employed using documentation techniques on three TikTok videos, including captions and comments with the highest numbers of views and likes during June–August 2025. Data were analyzed using the interactive model of Miles and Huberman, consisting of data reduction, data display, and conclusion drawing. The findings identified 36 slang words and phrases classified into four morphological processes: phonological modification (30.6%), shortening (30.6%), affixation (25.0%), and compounding with foreign element adoption (13.9%). Phonological modification and shortening were the dominant processes, while affixation and English borrowings further enriched the language forms. These findings demonstrate that slang in @shadirafirdausi’s TikTok content is formed through creative, productive, and adaptive morphological processes that reflect the preference of young speakers for concise, expressive, and easily understood language in digital communication.

This study aims to analyze the strengthening of digital marketing at Kasandi Foil Pond Printing in optimizing market reach and sales. This study uses a qualitative approach with data collection techniques including observation, interviews, and documentation involving the business owner directly. The result show that the implementation of digital marketing is still not optimal, as indicated by the Instagram account that has not been actively used and the use of WhatsApp which is still limited to simple communication and has not been structured as a marketing strategy. The strengthening efforts are carried out through three main strategies, namely optimizing the use of social media, creating attractive visual content, and improving online customer interaction. The visual content created using applications such as Canva and CorelDRAW is able to increase the attractiveness of promotions and attract potential customers. In addition, consistency in posting content and quick responses through WhatsApp also contribute to increased interaction and transaction opportunities. Therefore, strengthening digital marketing based on visual media and digital interaction has the potential to increase market reach and sales if implemented consistently.

Local wisdom, particularly traditional snacks, constitutes an essential part of national cultural identity that needs to be introduced from an early age. However, observations at SDN 1 Tanggungharjo revealed that students' understanding of traditional snacks remains low, compounded by a lack of contextual and engaging visual learning media. This study aims to design an illustrated book titled "Belajar Jajanan Tradisional" (Learning Traditional Snacks) as a local wisdom-based educational medium for grades 3–6 students at SDN 1 Tanggungharjo. The Design Thinking method was employed through five stages: Empathize, Define, Ideate, Prototype, and Test. Data were collected through direct observation, teacher interviews, and student questionnaires. The outcome is a 20-page digital illustrated book in A5 PDF format covering four traditional snacks — klepon, dadar gulung, apem, and kue lapis — with content encompassing their origins, philosophy, cultural values, ingredients, and preparation processes. The applied design elements include character personification, vector cartoon style, bright color palettes based on the snacks' natural colors, rounded sans-serif typography, and a charactercentered layout tailored to the cognitive characteristics of students aged 9–12 years. Trial results demonstrated that the illustrated book effectively enhanced students' understanding of and interest in traditional snacks, while receiving positive feedback from teachers as a contextual and meaningful supplementary medium for thematic learning. 

This study addressed the lack of visual communication media within PT Mensa BinaSukses, which resulted in a lack of togetherness. The visual media at the previous event failed to effectively convey the main message to the employees. To solve this problem, the researchers redesigned the visual communication tools, specifically banners and digital posters, using a User-Centered Design approach. The redesign process applied visual communication principles, focusing on color psychology, typography, and structured layouts to enhance message readability. The evaluation revealed a significant increase in the level of employee attendance. The survey results indicated that the redesigned visual media successfully captured employee attention, clarified event information, and fostered a strong sense of togetherness and collaboration with the company.

Studi ini menganalisis elemen desain dan semiotika visual konten Instagram pada akun @disparekrafpora_gorontaloprov milik Dinas Pariwisata, Ekonomi Kreatif, Pemuda, dan Olahraga Provinsi Gorontalo sebagai media komunikasi visual dalam membangun identitas pariwisata daerah. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan metode semiotika Roland Barthes pada tiga tingkat makna: denotasi, konotasi, dan mitos. Objek penelitian adalah konten visual pada akun Instagram dengan 1.989 unggahan dan 5.643 pengikut per Mei 2026, yang dipilih secara purposif berdasarkan kategori foto destinasi alam, infografis promosi, dan konten budaya/agama. Analisis berfokus pada elemen desain termasuk tipografi, warna, tata letak, dan fotografi. Hasil penelitian menunjukkan bahwa konten secara konsisten menggunakan palet warna hijau-putih yang mewakili alam Gorontalo, tipografi sans-serif yang berani yang memproyeksikan modernitas, dan fotografi destinasi (pantai, air terjun, hiu paus, Masjid Baiturrahim) yang membentuk narasi mitologis Gorontalo sebagai surga tersembunyi dan 'Serambi Madinah' Sulawesi. Elemen-elemen desain ini bekerja secara sinergis untuk membangun identitas pariwisata Gorontalo di ruang digital.

This study aimed to develop a profile video as a promotional and informational medium for State Elementary School 3 Bentangan and to evaluate its feasibility level. The problem was initiated by the school's continuous reliance on print media, such as brochures, and the urgent need for digital content suitable for social media platforms to reach the wider community. To address this, the Research and Development method was employed, utilizing seven stages of development procedures. Data were collected through questionnaires and analyzed using a Likert Scale. The profile video development was validated by media and material experts, and subsequently tested by users. The research results indicated that the developed profile video was highly feasible for use as a promotional and informational medium, based on the validation tests conducted by the media experts, material experts, and users.

Earnings management remains a major concern in the banking industry because it may reduce the credibility and reliability of financial reporting. At the same time, Corporate Social Responsibility (CSR) has increasingly been recognized as an important governance mechanism that enhances corporate transparency, accountability, and stakeholder trust. However, previous studies have reported inconsistent findings regarding the role of firm size in the relationship between CSR and earnings management. Therefore, this study aims to examine the effect of CSR on earnings management and investigate whether firm size acts as a mediating variable in Indonesian banking companies. This research employed a quantitative explanatory approach using panel data from 22 banking companies listed on the Indonesia Stock Exchange during the 2022–2024 period, resulting in 66 observations. Data were analyzed using panel data regression with the Fixed Effect Model and mediation analysis through the Sobel test using EViews 12. The findings indicate that CSR has a significant negative effect on earnings management and a significant positive effect on firm size. Furthermore, firm size partially mediates the relationship between CSR and earnings management, indicating that CSR reduces earnings management both directly and indirectly through organizational scale. These findings provide theoretical support for stakeholder and legitimacy theories and offer practical insights for managers and regulators in strengthening CSR implementation to improve financial reporting quality and corporate transparency.

This study investigates the relationship between green practices and corporate tax avoidance, focusing on green accounting, environmental performance, and corporate social responsibility (CSR) among 19 Indonesian publicly listed companies from 2021 to 2024. The research aims to examine whether environmentally responsible strategies influence firms’ tax behavior and how sustainability practices mediate this relationship. A quantitative approach was employed, collecting data from corporate financial statements, ESG reports, and sustainability disclosures. The analysis included descriptive statistics, correlation tests, and pooled ordinary least squares regression to explore the effects of green accounting, environmental performance, and CSR on the effective tax rate (ETR) as a proxy for tax avoidance. Results indicate that green accounting is positively associated with higher ETR, suggesting reduced tax avoidance, while CSR negatively impacts ETR, implying that sustainability initiatives can be strategically used to mask aggressive tax planning. Environmental performance alone does not significantly affect tax behavior. These findings highlight the importance of transparency through green accounting to promote ethical tax practices, while cautioning that CSR may serve as a reputational tool rather than a mechanism for reducing tax avoidance. The study contributes to theoretical understanding in sustainability and corporate governance and offers practical insights for policymakers and corporate managers to align environmental and fiscal responsibilities.

Audiovisual media is a key promotional tool for enhancing a business’s brand. This study aims to design a motion-graphic-based promotional video for Salsabila Catering in Ungaran as a branding strategy to increase sales and raise public interest in their products. The research method employed is research and development using the multimedia development life cycle approach. The results indicate that the promotional video produced is deemed visually and substantively suitable; as validated by both experts based on the assessment percentages obtained. According to the expert validation presentation; the content received a 77% rating; deemed acceptable; while the media expert test yielded an 83% result; deemed highly acceptable. Additionally; audience evaluations resulted in an 87% rating; categorized as “very good” and “highly satisfied” regarding the content; presentation; and message conveyed in the promotional media.

Financial distress has become a critical issue for companies operating in highly competitive and capital-intensive industries, making effective corporate governance and the efficient utilization of intangible resources increasingly important for ensuring long-term financial sustainability. This study aims to examine the effect of Good Corporate Governance on Financial Distress and to investigate the mediating role of Intellectual Capital in this relationship. The research employs a quantitative explanatory approach using panel data from 23 energy and mining companies listed on the Indonesia Stock Exchange during the 2021–2024 period, resulting in 92 firm-year observations. Secondary data obtained from annual reports and financial statements were analyzed using descriptive statistics, classical assumption tests, panel regression analysis, and mediation analysis. The findings indicate that Good Corporate Governance has a significant negative effect on Financial Distress, suggesting that stronger governance practices improve financial stability and reduce the likelihood of financial difficulties. Intellectual Capital also demonstrates a significant negative effect on Financial Distress and partially mediates the relationship between Good Corporate Governance and Financial Distress. These findings imply that effective governance combined with the strategic management of intellectual resources enhances organizational resilience and supports sustainable corporate performance. The study contributes to the literature by integrating governance quality and intellectual capital into a single framework for explaining financial distress and provides practical insights for managers, investors, and policymakers in strengthening corporate sustainability.

This study aims to examine the effect of Social Media Brand Engagement, Brand Trust, and Customer Satisfaction on Nescafé Brand Loyalty. A quantitative approach was employed using a explanatory research. Data were collected through questionnaires distributed to Nescafé consumers and analyzed using multiple linear regression with SPSS. The results indicate that Social Media Brand Engagement has a positive and significant effect on Nescafé Brand Loyalty, with a significance value of 0.001 (< 0.05). Customer Satisfaction also has a positive and significant effect on Nescafé Brand Loyalty, with a significance value of 0.001 (< 0.05). In contrast, Brand Trust does not have a significant effect on Nescafé Brand Loyalty, as indicated by a significance value of 0.506 (> 0.05). The coefficient of determination (R²) shows that Social Media Brand Engagement, Brand Trust, and Customer Satisfaction explain 61.2% of the variation in Nescafé Brand Loyalty, while the remaining 38.8% is influenced by other factors not included in this study. The findings suggest that consumer engagement on social media and customer satisfaction play important roles in strengthening brand loyalty toward Nescafé. Therefore, companies should focus on improving social media engagement strategies and maintaining customer satisfaction to enhance consumer loyalty.

This study aims to analyze the language style employed by President Prabowo Subianto in his speech delivered at the 17th National Farmers and Fishermen Week in 2026 using Teun A. Van Dijk's Critical Discourse Analysis framework. The study employed a qualitative approach with documentation techniques applied to the official speech transcript. Data were analyzed through Van Dijk's three analytical dimensions, namely text, social cognition, and social context. The findings reveal that, at the textual level, the speech is dominated by themes of support for farmers and fishermen as strategic actors in national development and food security. At the superstructure level, the speech is organized argumentatively through personal experiences, policy explanations, and reaffirmation of governmental commitments. At the microstructure level, the speech demonstrates the use of informal language, rhetorical strategies, repetition, and lexical choices that strengthen the relationship between the speaker and the audience. In terms of social cognition, the findings indicate the speaker's awareness of the media's role in shaping public opinion, as reflected in several instances of meta-communication. Meanwhile, the social context dimension reveals representations of power relations through the construction of social groups positioned either as supporters or obstacles to national interests. These findings suggest that the speech functions not only as a means of political communication but also as a medium for constructing ideology, legitimizing power, and shaping political identity. This study reinforces the view that language plays a significant role in representing social realities and power relations within society.

This study applies a quantitative approach with a survey method as a data collection technique. Research data were obtained by distributing questionnaires to respondents who were the subjects of the study, namely small and medium enterprises (SMEs) engaged in shell craft in the coastal areas of Surabaya. The influence of digitalization and competitiveness on increasing income from digitalization was measured through the use of social media, e-commerce platforms, and the use of information technology in business activities. Meanwhile, the competitiveness variable was measured based on product quality, innovation, price, and marketing capabilities. Digitalization has a positive effect on increasing income for small and medium enterprises (SMEs) engaged in shell craft. The use of digital media has been proven to be able to expand the market and increase sales volume. In addition, competitiveness also affects income, where innovation is the main factor that drives increased sales value. Simultaneously, digitalization and competitiveness contribute significantly to increasing income for small and medium enterprises (SMEs). Support for related institutions and business actors in digital literacy, product innovation, and sustainable marketing strategies is needed to strengthen competitiveness and improve the welfare of coastal communities.

This study examines the emergence of localized English expressions in Indonesian social media discourse, highlighting how English is adapted and reinterpreted in multilingual digital contexts. While previous studies on English in Indonesia have primarily focused on formal domains such as education and language policy, limited attention has been given to informal online communication where linguistic innovation is highly visible. This study aims to analyze how English lexical items are re-semanticized and creatively transformed by Indonesian users on social media platforms. The study employed a qualitative approach using data collected from Instagram posts and comments, focusing on selected examples of English-derived expressions such as boba, gas, voucher, server, and suamiable. The analysis compares the conventional meanings of these terms in Inner Circle English with their localized meanings in Indonesian usage. The findings reveal that English functions as a flexible linguistic resource, undergoing processes of semantic shift, metaphorical extension, and lexical blending. These localized forms reflect users’ creativity as well as their ability to adapt global linguistic resources to local cultural contexts. The study concludes that English in Indonesian social media is not merely borrowed but actively reconstructed, contributing to the dynamic development of English in the Expanding Circle.

Corruption committed by the leader of an independent state oversight institution represents a paradox that fundamentally undermines the legitimacy of government governance. This study examines the case of Hery Susanto, Chairman of the Ombudsman of the Republic of Indonesia, who was designated as a corruption suspect by the Attorney General's Office on April 16, 2026—merely six days after his inauguration—in connection with alleged bribery of Rp1.5 billion from PT Toshida Sulawesi Hijau Indonesia involving the management of Non-Tax State Revenue (PNBP) in the nickel mining sector for the period 2013–2025. This study aims to analyze the manifestation of the three elements of the Fraud Triangle—pressure, opportunity, and rationalization—within this case, and to formulate systemic implications for corruption prevention in independent state institutions. Employing a normative-empirical legal research approach with a case study method, data were collected through documentation and qualitative content analysis of legal documents, official press releases from the Attorney General's Office, and verified media reports. The findings reveal that pressure stemmed from financial motivation and career ambition; opportunity arose from weak internal oversight mechanisms, the perpetrator's strategic position, and regulatory gaps in Law Number 37 of 2008; while rationalization manifested through cognitive justification that framed the receipt of compensation as a reasonable reward for services rendered. This study contributes to the literature on forensic accounting and corruption criminology, while recommending the establishment of an independent Ombudsman Supervisory Board and the strengthening of a digital-based early detection system.