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This study examines the role of human resource development strategies and digital leadership in enhancing the digital competence of civil servants, which in turn drives the optimization of public services. Digital transformation is imperative in the public sector to improve efficiency, transparency, and accountability in public services. However, the success of this transformation depends heavily on the readiness of human resources and effective digital leadership. This study analyzes the influence of development strategies on civil servant digital competence, as well as the influence of digital leadership on digital competence and public services. This study uses a quantitative approach with data analysis using SmartPLS. The results indicate that human resource development strategies and digital leadership have a significant influence on improving civil servant digital competence and ultimately optimizing public services. This research makes an important contribution to understanding the relationship between these three variables in the context of Indonesian government bureaucracy and the importance of human resource development and digital leadership in the era of digital transformation.

Civil servants (Aparatur Sipil Negara/ASN) play a strategic role in government administration and public service delivery; therefore, improving their performance is essential to achieving effective and accountable governance. This study aims to analyze the effect of training and work discipline on ASN performance, with work motivation as an intervening variable, in the Government of Sorong City. A quantitative approach was employed using a survey method. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS software. The results indicate that training and work discipline have a positive and significant effect on work motivation. Furthermore, training, work discipline, and work motivation positively and significantly affect ASN performance. Work motivation is proven to mediate the relationship between training and work discipline on ASN performance. These findings suggest that improving ASN performance can be achieved through strengthening training quality, enforcing work discipline, and enhancing work motivation simultaneously.

Climate change and global demands on sustainability put public organizations in a strategic position to support the achievement of the Sustainable Development Goals (SDGs). The Semarang City Cooperatives and Micro Enterprises Office faces challenges in increasing the competitiveness of MSMEs while ensuring environmentally friendly practices. The main problem of this study is how sustainable HR management and green technology can encourage innovative employee behavior, as well as the extent to which green commitment plays a role as a mediating variable. The purpose of this study is to analyze the direct and indirect influence of these two factors on the innovative behavior of employees. The research uses a quantitative approach with an explanatory design. Primary data was obtained through a questionnaire to 80 employees using probability sampling techniques. The instrument was measured on a Likert scale of 1–5, and the analysis was performed using multiple linear regression and a Hayes mediation test (PROCESS Macro) with bootstrapping. The results of the study show that sustainable HR management and green technology have a significant effect on employees' green commitments. Green commitments have been proven to have a positive and strong influence on innovative behavior. However, the direct influence of sustainable HR management and green technology on innovative behaviors points in a negative direction, indicating the presence of organizational adaptation factors and initial resistance to change. The mediation test confirmed that green commitment is able to channel the positive influence of both independent variables on innovative behavior, thus becoming a key factor in the transformation of sustainable work culture.

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.

This study analyzes the influence of transformational leadership and work motivation on employee performance with organizational commitment as an intervening variable in public sector organizations. Using an explanatory quantitative approach, data were collected through a Likert scale questionnaire and analyzed with Partial Least Squares (SmartPLS) to test the direct and indirect effects between variables. The results show that transformational leadership and work motivation both have a positive and significant effect on employee performance; in addition, both also have a significant effect on organizational commitment. Organizational commitment was found to partially mediate the relationship between transformational leadership and work motivation with employee performance, so that the influence of leadership is dual (direct and indirect), while the influence of work motivation is strengthened when accompanied by an increase in organizational commitment. These findings reinforce the role of organizational commitment as an important psychological mechanism and recommend integrated managerial strategies to develop inspirational leadership, increase motivation, and build employee engagement to optimize performance in public institutions.

This study aims to analyze the impact of immersive commerce and augmented reality (AR) on consumer trust in e-commerce transactions using secondary industry data from the BrandXR 2025 Research on Augmented Reality in Retail & E-Commerce. Quantitative data was analyzed descriptively to evaluate the adoption rate of immersive technologies (immersive commerce and AR) and their relationship with consumer trust perceptions. The results show that immersive commerce, characterized by interactive and realistic user experiences, has a positive impact on consumer trust. Similarly, AR which offers realistic product visualization, has a significant impact on strengthening consumer trust in purchasing decisions. Simultaneously, the integration of immersive commerce and AR enhance the digital shopping experience, which can reduce risk perception and increase trust in online transactions. These findings empirically contribute to the literature on digital consumer behavior and e-commerce strategies, and suggest that businesses adopt immersive technologies to increase consumer trust and engagement in the online commerce ecosystem.

Abstrak Penelitian ini bertujuan untuk menganalisis faktor-faktor penyebab terjadinya Pemungutan Suara Ulang (PSU) serta mengevaluasi dampaknya terhadap kepercayaan publik dan kualitas demokrasi lokal pada Pemilu 2024 di Kabupaten Manggarai. Penelitian menggunakan pendekatan kualitatif dengan desain studi kasus yang berfokus pada TPS 02 Desa Golo Watu dan TPS 05 Desa Wae Rii. Data dikumpulkan melalui wawancara mendalam, observasi, dan dokumentasi, serta dianalisis menggunakan teknik analisis tematik. Hasil penelitian menunjukkan bahwa PSU disebabkan oleh ketidaksesuaian implementasi regulasi, keterbatasan kapasitas aparatur ad hoc (KPPS), kelemahan kapasitas kelembagaan penyelenggara pemilu, serta belum optimalnya sosialisasi kepada masyarakat. Pelanggaran administratif berupa pemberian hak suara kepada pemilih yang tidak memenuhi syarat menjadi faktor dominan yang memicu PSU. Selain itu, PSU berdampak pada menurunnya kepercayaan publik terhadap penyelenggara pemilu serta memengaruhi kualitas demokrasi lokal. Penelitian ini menegaskan bahwa kinerja birokrasi penyelenggara pemilu memiliki peran strategis dalam menentukan kualitas proses demokrasi. Oleh karena itu, diperlukan penguatan kapasitas aparatur, peningkatan efektivitas implementasi kebijakan, serta optimalisasi komunikasi publik untuk meningkatkan kualitas penyelenggaraan pemilu di masa depan.

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 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.

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.

As a strategic public policy, the Free Nutritious Meal program serves as a long-term social investment aimed at enhancing the quality of human resources. This study is directed to examine and map the positive contributions of the MBG initiative to the pillars of health, discipline levels, and academic achievement of students through a literature review method. The article search, utilizing keywords such as "Makan Bergizi Gratis," "Implementasi MBG," and "Dampak MBG," yielded 10 relevant scientific articles, which were subsequently analyzed using thematic analysis techniques. The findings indicate that the MBG program exerts a significant positive impact on various dimensions of student development. In the academic aspect, this program improves students' focus, concentration, motivation, and active learning engagement. Health-wise, MBG contributes to improving nutritional status, which supports children's physical and psychological readiness, whereas, in terms of discipline, this intervention is proven to increase attendance rates while reducing tardiness at school. Overall, it is concluded that the MBG program does not merely function to fulfill essential nutritional intake, but also acts to maximize learning effectiveness and student academic performance across all education levels.

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.

Cooperatives play a strategic role in driving the local economy; however, they currently face challenges regarding digital transformation and the need for professional governance. This community service initiative in Surakarta City aims to enhance the capacity, professionalism, and readiness of cooperative administrators for competency certification, while also strengthening digital-based organizational management. The program integrates interactive education and training methods—including lectures, discussions, case studies, and simulations—with intensive support for competency certification, covering everything from portfolio preparation to assessment simulations. Results indicate a significant improvement in participants' understanding and skills regarding cooperative governance and risk management, as evidenced by pre-test and post-test evaluations. Furthermore, participants gained confidence in facing competency assessments and began adopting digital innovations, such as financial applications, administrative digitization, and social media utilization. In conclusion, the program proved effective in preparing cooperative administrators for certification and fostering digital transformation. To ensure sustainability, the implementation of a continuous post-certification program and expanded access to local government financing are recommended.

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 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.

ABSTRAK Perkembangan tata kelola digital di Indonesia mendorong berbagai instansi pemerintah, termasuk rumah tahanan negara (rutan), untuk mentransformasi sistem pelayanan publiknya melalui aplikasi berbasis digital. Rutan Kelas I Surabaya menginisiasi aplikasi RUSABAYA sebagai platform digital terintegrasi untuk mengelola pelayanan kunjungan tatap muka warga binaan. Penelitian ini bertujuan menganalisis optimalisasi aplikasi RUSABAYA dalam meningkatkan kualitas pelayanan kunjungan warga binaan, mengidentifikasi hambatan implementasi di lapangan, serta merumuskan rekomendasi strategis perbaikan layanan. Dengan menggunakan pendekatan kualitatif deskriptif melalui observasi partisipatif selama kegiatan magang, wawancara terbatas dengan petugas dan pengunjung, serta studi dokumentasi, penelitian ini menemukan bahwa RUSABAYA telah berkontribusi signifikan dalam meningkatkan efisiensi administrasi, transparansi, dan ketertiban pelayanan kunjungan. Aplikasi ini memungkinkan pendaftaran kunjungan secara daring, pengelolaan antrean digital melalui tiket berbasis kode QR, penjadwalan berbasis sesi dengan kuota 80 orang per sesi, serta fitur riwayat kunjungan yang lengkap. Namun, dua hambatan kritis teridentifikasi: aplikasi tidak tersedia di platform distribusi populer seperti Google Play Store dan Apple App Store, serta sosialisasi penggunaan aplikasi kepada masyarakat belum optimal sebagaimana tercermin dari ketiadaan petunjuk penggunaan di loket pelayanan. Temuan ini menegaskan bahwa efektivitas digitalisasi pelayanan publik tidak semata-mata ditentukan oleh kualitas teknis sistem, tetapi juga oleh aksesibilitas, dukungan literasi digital, dan komitmen institusional terhadap pelayanan yang inklusif.

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.

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.