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Effective village development through the Village Development Planning Consultative Forum (MusrenbangDes) relies heavily on active community involvement, ensuring that planned programs reflect their needs and expectations. This study aimed to determine the effect of community participation on village development planning in Pondok Village, Babadan District, Ponorogo Regency. Data were collected through questionnaires distributed to 84 respondents and analyzed using simple linear regression. A quantitative approach was used as the survey method. The results showed that community participation and village development planning were quite good. With a Cronbach's Alpha value of 0.889, validity and reliability tests indicated that the instrument was valid and reliable. The relationship between variables was linear, normally distributed, and no heteroscedasticity was found in the classical assumption test. Simple linear regression results indicated that community participation had a significant influence on village development planning. With  regression coefficient of 0.787 and a significance value of p < 0.001, community participation was responsible for 53.1% of the variation in village development planning. This is shown by the coefficient of determination (R²) of 0.531. Therefore, to improve village development plans through MusrenbangDes, community participation is crucial. Village governments must prioritize increasing sustainable participation at each stage of the planning process.

Presidential Instruction Number 1 of 2025 concerning State Expenditure Efficiency gave rise to a fiscal paradox at the beginning of the new administration, with a cut of Rp306.69 trillion facing a 17.9% APBN deficit for flagship programs such as Free Nutritious Meals, which triggered doubts about public trust, especially students at the University of Jambi affected by the BOPTN adjustment. This study analyzes the influence of student perceptions on the dimensions of effective-efficient (X1) and transparent-accountable (X2) policies on public trust (Y) as an indicator of government legitimacy. A quantitative survey approach was applied to 400 active students at the University of Jambi (proportional random sampling using the Slovin e=0.05 formula), with SPSS multiple linear regression analysis after classical assumption testing, validity (r> r-table), and reliability (Alpha Cronbach's 0.920 (x1); 0.949 (x2); 0.918 (y)). The results show a significant simultaneous effect (F=200.951; sig=0.000), partial X1 is dominant (t=7.116; β=0.162; sig=0.000) and X2 is significant (t=5.532; β=0.110; sig=0.000), with R²=0.503 explaining 50.3% of the variation in trust. The findings confirm the theory of Easton (1965) and Weber (1947) that efficiency performance evaluation shapes trust, so it is recommended that a real-time APBN dashboard, transparent communication to regional PTNs, and fiscal literacy strengthen the legitimacy of good governance.

The rapid development of digital technology has positioned social media, particularly Instagram, as a strategic channel for brands to conduct digital marketing and brand activation. This quantitative survey research aims to analyze the influence of Instagram content appeal (X) on the audience's interest in participating in the Marina Beauty Journey (Y) program. The study collected data from 100 female followers of the @sahabatmarina account, aged 15-25, who had been exposed to MBJ promotional content. Data analysis utilized simple linear regression. The descriptive analysis results showed that the appeal of @sahabatmarina’s content was perceived as Very High (Mean: 4.41), with Visual and Emotional indicators being the most dominant (Mean: 4.50), reflecting the effectiveness of aesthetic visuals and self-empowerment messaging. The audience's interest in joining the program was also categorized as Very High (Mean: 4.23), primarily demonstrated through the Interaction indicator (Mean: 4.33). The regression analysis confirmed a positive and significant influence of content appeal on audience interest, as indicated by a significance value of p<0.001 and a positive coefficient (beta = 0.622). The coefficient of determination (R2) indicated that content appeal contributed 41.0% to the formation of audience interest, while the remaining 59.0% was influenced by other external factors. In conclusion, the brand's digital content strategy, emphasizing strong visual and emotional connection, is highly effective in driving audience engagement and stimulating participation in its brand activation programs.

This study examines the synergy between morality and professionalism as foundational components in shaping ethical behavior among civil servants in Palangka Raya City. The research is motivated by persistent ethical issues within local government bureaucracy, despite ongoing reform initiatives that emphasize integrity and accountability in public service. Using a quantitative explanatory survey design, data were collected from civil servants across several regional government institutions and analyzed through multiple linear regression to determine the influence of morality and professionalism on ethical behavior. The findings indicate that both variables significantly contribute to the formation of ethical conduct, with morality demonstrating a slightly stronger influence compared to professionalism, thereby confirming theoretical concepts which argue that ethical public administration requires both personal integrity and professional competence. These results highlight the importance of strengthening institutional ethics programs through character building, competency-based professionalism, and transparent supervisory mechanisms to ensure consistency of ethical behavior across administrative practices. The study also acknowledges methodological limitations related to the exclusive use of quantitative measures, suggesting that future research may integrate qualitative approaches to capture deeper subjective meanings of morality and professionalism within public sector settings.

Digital transformation has become a key catalyst in the reform of tax administration in the data-driven economy era. This study aims to analyze the role of digital transformation and fiscal incentives in enhancing taxpayer compliance, with tax literacy serving as a significant reinforcing variable. A quantitative approach was employed using primary data collected through questionnaires distributed to active taxpayers in Indonesia. Multiple linear regression analysis was applied to examine the relationship between digital transformation, fiscal incentives, tax literacy, and taxpayer compliance. The findings reveal that digital transformation has a positive and significant impact on improving taxpayer compliance by enhancing efficiency and transparency within the tax administration system. Fiscal incentives were also found to be effective in encouraging compliance motivation, particularly when integrated with digital systems that simplify tax reporting and payment processes. Moreover, tax literacy plays a strong mediating role, amplifying the effects of digital transformation and fiscal incentives on compliance behavior. These results confirm that successful tax reform in the digital era depends not only on technological infrastructure but also on improving taxpayers’ awareness and understanding of fiscal responsibility. This study provides both theoretical and practical contributions to the development of adaptive, transparent, and sustainable national fiscal policies. It recommends that the government strengthen the integration of the national digital tax system, develop data-based tax literacy programs, and refine fiscal incentive designs to more effectively promote long-term taxpayer compliance.

This study aims to systematically review the application of sensitivity analysis in operational decision-making based on linear programming. The research method used is a Systematic Literature Review (SLR), analyzing scientific articles published between 2018 and 2024 from databases such as Scopus, ScienceDirect, SpringerLink, and Google Scholar. The review focuses on how sensitivity analysis is employed to evaluate the stability of linear programming solutions in the face of parameter changes, such as objective function coefficients, constraint bounds, and resource availability. The results indicate that local sensitivity analysis approaches are the most commonly used due to their simplicity and ease of interpretation. However, they fall short in capturing parameter interactions and complex uncertainty. Therefore, recent studies have started to explore global sensitivity methods, such as Morris and Sobol techniques, as well as geometric visualization approaches to provide a more holistic understanding. This study recommends integrating both local and global approaches and utilizing computational tools to enhance the robustness of operational decisions. The findings are expected to serve as a reference for more adaptive, efficient, and resilient decision-making under uncertainty.

Mulya Happenny. This study aims to get an in-depth picture of the effect on improving the performance and motivation of Bappeda employees of Penukal Abab Lematang Ilir (PALI) Regency. The place that became the object of research was the Bappeda of Penukal Abab Lematang Ilir Regency which was located on Merdeka Street, Handayani Mulya Village, Talang Ubi District. The background of the problem in this study is the decline in employee performance from 2019 to 2021. Since 2020 in PALI Regency there are many echelon 2 positions. The Head of Division at Bappeda also holds the position of Head of Service in another place. So the researchers tried to examine whether there is an effect on improving the performance and motivation of employees under these conditions. The method used is a quantitative analysis method using the SPSS v 25 application. Data collection uses a Likert questionnaire. The number of samples taken was 50 employees using the saturated sample method or using the total population. Data analysis used is validity and reliability test, classical assumption test, simple linear regression analysis, and multiple linear regression as well as t-test, F test, and coefficient of determination test (Adjusted R Square). The results of the study indicate that leadership has a varied effect on increasing employee motivation and performance. Leadership in the Infrastructure Sector on improving performance with the magnitude of the influence of 25.67%, 74.5% from the Head of the Ecososbud Sector, and 26.6% from the Head of the Program. The difference in the magnitude of the effect is also shown in the employee motivation variable, namely 27.6% from the Head of the Infrastructure Division, 25.6% from the Division Head, and 30% from the Program Head. The simultaneous influence shows that leadership will affect performance improvement by 90% and 33.4% effect on employee motivation. From the results of the study, it can be suggested to the leadership to improve the quality of good leadership and make improvements in terms of coordination and communication with subordinates.

The main problem discussed in this paper is whether there is a positive influence self concept and development of the personality on employee performance Stasin TVRI Surabaya (Part Program). To solve the problems discussed authors use data analysis method is multiple linear regression analysis were preceded by calculating the average of each variable. And before should be done beforehand regression analysis instrument to be tested for validity and reliability. The analysis shows that the authors have found show that : 1) partially self-concept and personality development is partially significant effect on the performance of TVRI Surabaya Employees (Part Program). 2) simultaneously the concept of self and personality development affect the work performance of employees TVRI Surabaya (Part Program). 3) Variable kansep self is the dominant variable effect on employee job performance TVRI Surabaya (Part Program).