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This study aims to deeply analyze the contribution of work motivation and work environment conditions in improving employee satisfaction and performance. The methodology applied is a Systematic Literature Review (SLR) following the guidelines of Wahono (2015) and Kitchenham (cited in Fauzi et al., 2018). Data were collected through literature exploration in Google Scholar, Garuda Ristekdikti, and university journal websites with a publication limit between 2020 and 2025. Through a selection process, a number of relevant articles were successfully collected for narrative analysis. The results of the study revealed that work motivation has a positive and significant influence on employee performance, both directly and indirectly through job satisfaction as a mediator. A supportive work environment also plays a crucial role in increasing employee enthusiasm, productivity, and job satisfaction. Overall, the synergy between high work motivation and a conducive work environment can create maximum performance and strengthen employee loyalty to the organization. The results of this study provide importance for human resource managers to pay more attention to motivation and work conditions as an approach to improving performance and efficiency in organizations.

This study aims to analyze the impact of business combinations through acquisition on the financial performance of PT Sarana Menara Nusantara Tbk. The research employs a descriptive quantitative approach, focusing on the acquiring firm in the Indonesian telecommunications infrastructure sector. The data used are secondary data obtained from the company’s annual financial statements for the period 2019–2023, sourced from the Indonesia Stock Exchange and the company’s official website. Financial performance is analyzed using Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), and Debt to Equity Ratio (DER) by comparing the periods before, during, and after the acquisition conducted in 2021. The results indicate that the acquisition exerted short-term pressure on asset efficiency and profitability, as reflected by the decline in ROA and NPM in the year of acquisition. However, in the post-acquisition period, the company demonstrated an improvement in operational performance, particularly in Net Profit Margin, suggesting that the economic benefits of the business combination gradually materialized. Meanwhile, fluctuations in ROE and DER reflect adjustments in the capital structure following the acquisition. These findings suggest that the success of an acquisition cannot be evaluated solely based on short-term financial performance but requires continuous assessment to capture its medium- and long-term effects. This study provides practical implications for management in formulating post-acquisition integration strategies and contributes empirically to the accounting and finance literature on business combinations in Indonesia.

The increasing intensity of business competition requires companies to maintain strong financial conditions to avoid financial distress that may disrupt business continuity. This study aims to assess the financial stability and predict the potential bankruptcy of PT Sido Muncul Tbk for the 2022–2024 period using the Altman Z-Score model. A descriptive quantitative approach was applied, utilizing secondary data obtained from annual reports published by the Indonesia Stock Exchange and the company’s official website. Five key ratios in the Altman model were used as indicators to evaluate the company’s financial position and resilience. The results show Z-Score values of 4.74 in 2022, decreasing slightly to 4.66 in 2023, and rising again to 4.79 in 2024. These scores are significantly above the safe threshold of 2.675, indicating that the company is in a healthy financial state with a very low risk of bankruptcy. Overall, PT Sido Muncul Tbk demonstrates stable financial performance, supported by a strong capital structure and consistent operational results. The Altman Z-Score model also proves to be an effective early-warning tool for identifying potential financial problems.

This study analyzes online fraud as one of the most common forms of cybercrime in Indonesia, which has expanded alongside rapid advances in information and communication technology. These crimes utilize digital platforms such as social media, online marketplaces, and fraudulent websites to deceive victims for unlawful financial gain. The research aims to examine online fraud from a criminological perspective by identifying its causes, patterns, and relevance to routine activity theory and differential association theory. A normative juridical method is employed, using statutory, conceptual, and case-based approaches, with qualitative and descriptive analysis. The findings show that online fraud reflects a shift from conventional fraud to digital-based crimes, driven by low public awareness of cybersecurity, easy access to technology, and weak online supervision. Several fraud schemes were identified, including online investment scams, phishing, and identity impersonation. This study highlights the need for an integrated approach that goes beyond law enforcement by emphasizing digital literacy, public education, and cross-sector collaboration to reduce cybercrime in Indonesia.

Local governments play a strategic role in public service delivery and are required to undertake rapid, systematic, and sustainable institutional and governance transformation. These demands arise in response to changes in the organizational environment, regulatory developments, and increasing public expectations regarding the quality, effectiveness, and accountability of public services. Improving the capacity of human resources, particularly those managing services and complaints, is a crucial factor in ensuring professional, adaptive, and technology-based services. However, issues with staff competency are still found in public service institutions that interact directly with the public, particularly at the sub-district level. In an effort to improve the quality of public administration services, the government established the Integrated Sub-district Administrative Services (PATEN) policy as stipulated in Minister of Home Affairs Regulation Number 4 of 2010. This study aims to analyze the implementation of the PATEN policy in Sawangan District, Depok City, using a qualitative approach and descriptive methods. The results indicate that the implementation of PATEN has generally been effective, marked by the fulfillment of substantive, administrative, and technical aspects, and supported by clear regulations. However, public complaint services have not been optimal due to technical constraints in the website-based complaint system.

Flooding is one of the most recurrent natural disasters in Central Java Province, particularly during the rainy season. Diverse geographical characteristics, high rainfall intensity, and rapid urban development contribute to the region’s high vulnerability to flood hazards. According to the Central Java Statistics Agency, a total of 414 flood events and 407,784 affected victims were recorded between 2019 and 2021. This study aims to develop a web-based Geographic Information System (GIS) capable of mapping the spatial distribution and impact levels of floods across Central Java. The methodology includes collecting flood event data from the Central Java Statistics Agency, processing spatial data such as administrative boundary shapefiles, performing attribute integration between spatial and non-spatial datasets, and creating thematic maps using QGIS. The visualization outputs were exported into an interactive web format using the qgis2web plugin and subsequently integrated into a website developed with HTML, CSS, and JavaScript. The results show that the GIS system successfully visualizes flood-prone areas, identifies regions with high flood intensity, and enables users to explore detailed information through interactive digital maps. Additional website features—such as historical flood data, statistical summaries, and descriptive impact indicators—enhance the system's usefulness for disaster analysis. This study demonstrates the crucial role of GIS in supporting disaster mitigation, spatial planning, and policy evaluation related to flood management. Future research is recommended to incorporate more recent datasets and additional non-spatial variables such as rainfall intensity and floodwater depth to improve the system’s analytical accuracy and comprehensiveness.

The use of information technology through website development has become a crucial need for MSMEs, including traditional food businesses like Siomay Batagor Bogarasa. This study aims to develop a business profile website using the Odoo-based ERP website module to strengthen brand identity and facilitate information delivery to customers. The development process follows the Software Development Life Cycle (SDLC) stages, including planning, requirement analysis, design, implementation, and testing. The developed website consists of several pages such as Home, About Us, Menu, and Contact Us, presenting information about the business history, product catalog and pricing, sales locations, and contact channels. Testing results indicate that most features function well, with responsive display, smooth navigation, active contact form, and effective social media integration. One issue was found in the Google Maps display, which has not yet accurately shown the business location. Overall, the website provides practical benefits in terms of promotion, communication, and enhancing the professionalism of the business.

The development of information technology has driven digital transformation in various sectors, including the food and beverage (F&B) industry. However, many small to medium-scale F&B businesses still rely on manual ordering systems, resulting in long queues, order recording errors, limited menu information, and suboptimal user experience. This study aims to design the user interface (UI) and user experience (UX) of a web-based Smart Ordering System that provides convenience, efficiency, and comfort in the food ordering process. The research method used is the Design Thinking approach, which includes empathize, define, ideate, prototype, and testing stages. The design process involves user needs analysis, user flow development, wireframe creation, and high-fidelity prototype development using Figma. Usability testing is conducted using the Single Ease Question (SEQ) method to evaluate ease of use and user satisfaction. The results indicate that the proposed UI/UX design provides a clear ordering flow, intuitive interface, and easy-to-understand user experience. Based on the SEQ results, most users experienced no difficulty in using the system, indicating that the design meets usability criteria with a very good category and is suitable for implementation in the F&B industry.

The implementation of the One-Stop Integrated Service (PTSP) Website at the Ministry of Religious Affairs of Jambi City is part of the digital transformation of public services. This study aims to measure user satisfaction with the PTSP Website using the End User Computing Satisfaction (EUCS) method and the DeLone & McLean model. This research employed a quantitative approach using a survey method involving 100 respondents who are users of the PTSP Website. The EUCS variables consist of content, accuracy, format, ease of use, and timeliness, while the DeLone & McLean model includes system quality, information quality, and service quality. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0 software. The results indicate that system quality, information quality, and service quality have a positive effect on user satisfaction with the PTSP Website. This study is expected to serve as an evaluation reference for improving the quality of digital public services.

The skill mismatch between university graduates and technology industry requirements remains a significant challenge in Indonesia. PT Vinix Seven Aurum requires an assessment tool to objectively identify the initial competencies of MBKM and internship program participants. This research aims to design a web-based self-assessment platform that helps students measure their skill gaps against industry standards through radar chart visualization and personalized learning recommendations. The UI/UX design applies the Design Thinking method with empathize, define, ideate, prototype, and test phases, utilizing Figma for wireframe and high-fidelity prototype development. Data collection was conducted through observation, interviews, literature studies, and usability testing with 10 respondents. The results demonstrate good usability with a 100% completion rate across all features. The VINIX Skill Radar platform provides five assessment categories, a 1-10 rating scale system, radar chart visualization, gap analysis, and learning recommendations. This system enhances students' self-awareness of their competencies and supports effective mapping of training program participants' capabilities.

Digital portfolios are a crucial tool for professionally showcasing abilities and learning objectives. Nevertheless, the projects and certificates of participants in the Independent Study program at VINIX7 are still kept apart and are not controlled by an integrated system. This requirement is the basis for the research's design and development of a website-based digital portfolio system that will serve as participants' key platform. Requirements analysis, system design, implementation, and testing are all steps in the Waterfall approach of system development. The Laravel framework was used to create the VinixPort website, which is backed by a MySQL database. The system has tools for managing portfolio material, talent evaluation, user registration and login, and data presentation via analytics. The study's findings show that the VinixPort website was created successfully and that all of the system's primary features work as intended. This service helps users create organized digital portfolios that are readily available and prepared for both professional and academic use.

Many new business owners are seeking easy and simple business consulting services amid rapid technological advances. Unfortunately, most available platforms only offer consulting, not a place to consult and create websites. Biz Starter was created to meet this need, by becoming a platform that not only offers consulting services but also helps users build websites for their own businesses. The development process uses a user-oriented approach, starting from identifying needs, designing the appearance, and then conducting testing. The results show that it is quite helpful for users, especially beginners, because the appearance is simple, the flow is clear, and the business process is much more practical. Overall, this platform has succeeded in making the user experience easier, and it can serve as a digital companion for people who are preparing for business consulting.

Website Accessible Jambi City Population and Civil Registry Service https://disdukcapil.jambikota.go.id. The problem with the Jambi City Population and Civil Registry Service website is that not all information is available, especially on the Profile menu there is a Media Information sub-menu, Data menu and Facilities and Infrastructure menu. On the Information Media sub-menu, there is a Demographic Data sub-menu, where the contents of the sub-menu are still empty, preventing users from obtaining information. On the Public Facilities and Infrastructure menu from the sub menu, the data cannot be accessed so that it makes users unable to get information. And in the appearance of the Jambi City Population and Civil Registry Service, when accessed via Google Chrome, the appearance is disorganized, so users have to open the website using a laptop/PC to get a website display that is orderly and easy for users to understand. Quality measurement is carried out based on user satisfaction point of view in order to improve the quality of service to the community and make optimal use of the website. In analyzing user satisfactionwebsite DUKCAPIL Jambi using the webqual 4.0 method, there are 4 variables, namely usability (usability), information quality (information quality), interaction quality (interaction quality), and user satisfaction (user satisfaction) and using the software (software) SPSS. Of the 3 hypotheses proposed, all hypotheses were accepted in this study.

This study aims to design the User Interface (UI) and User Experience (UX) on the VINIX Showcase Website as a personal branding platform and digital Skill Passport for participants of the VINIX Seven Aurum Program using the Design Thinking method. The background of this research is the absence of an integrated digital platform that can systematically and easily document and display participants' skills, projects, certificates, and professional identity. The design process is carried out through five stages of Design Thinking, namely Empathize, Define, Ideate, Prototype, and Test, starting with exploring user needs, formulating problems, developing solution ideas, creating Prototypes, and Usability Testing. The results of the study consist of the UI/UX design of the VINIX Showcase Website, which includes registration and Login features, user Dashboard, Skill Passport, project upload, public Showcase, and automatic CV generation feature. Testing using the Usability Testing method showed that the resulting design has a good level of ease of use and comfort and is acceptable to users. This research is expected to be an effective digital solution in supporting personal branding, skills documentation, and improving the professionalism of VINIX Seven Aurum Program participants.

This study examines Japanese advertising and product-information texts on Shiseido Japan’s official website (www.brand.shiseido.co.jp) that grammatically prevent readers from construing statements as universal claims (“always” or “true for everyone”). It addresses two problems: how universal readings are blocked through grammatical construction in this register, and how the main blocking mechanisms differ in limiting generalisation and managing scope. The data consist of sentence-level usage, precautionary, and quality-related statements that plausibly invite broad general interpretations. Seven analytically representative tokens are used as illustrative evidence, covering wake-negation, baai-based case framing, and event/occasion packaging with V-ru koto ga aru, including rare-event calibration with mare ni and layered conditional framing. The study employs qualitative, theory-driven grammatical analysis focusing on clause structure, embedding, nominalisation, connective relations, and the compositional contribution of key markers. The results identify recurring templates with distinct structural signatures. Wake-negation blocks over-strong uptake by denying a candidate inference (…to iu wake de wa arimasen). Case framing with baai shifts categorical commitments into situation-restricted possibility (…baai ga arimasu), including complex variants that add causal linkage, avoidance marking, and directive closure. Event/occasion packaging with koto plus existential predication (…koto ga arimasu) presents anomalies as contingent occurrences, and it can be triggered by causal conditions (e.g., temperature change) or conditional frames (…to). Rare-event marking with mare ni further calibrates frequency and often co-occurs with contrastive reassurance about quality. Overall, universal-blocking emerges as a set of non-redundant grammatical routes that constrain inference, situational domain, and event profiling in a compact public informational genre.

This study examines the impact of Market Value Added (MVA), Economic Value Added (EVA), and Financial Value Added (FVA) on stock returns in energy-sector mining companies listed on the Indonesia Stock Exchange (IDX) during 2018–2023. A quantitative approach with multiple linear regression was applied to 23 purposively selected firms based on data availability. Secondary data were obtained from annual reports and stock prices published on the IDX website. The findings show that EVA has a significant effect on stock returns (p = 0.048 < 0.05), while MVA (0.075) and FVA (0.080) are not significant individually. However, the three variables collectively influence stock returns (p = 0.031 < 0.05). The adjusted R² of 0.396 indicates that 39.6% of return variability is explained by the model, with the rest influenced by other factors. Overall, EVA emerges as the key indicator for investors in evaluating return potential, while market-based measures such as MVA are less decisive, and historical value indicators (FVA) are less statistically relevant as predictors of stock returns. From a managerial perspective, firms are encouraged to focus on capital efficiency and sustainable economic value creation to enhance their investment appeal.

Tax avoidance is an effort made by companies to reduce the amount of tax payable. The main source of state revenue is taxes, but tax avoidance that exploits legal loopholes to reduce the tax burden remains an issue on the Indonesia Stock Exchange during the period 2020 to 2024. This study aims to examine the effect of profitability, capital intensity, and leverage on tax avoidance. This study applies a quantitative research approach using secondary data obtained from annual financial reports published on the official website www.idx.co.id as well as from the respective company websites. The analytical method employed is multiple linear regression. The research population consists of property and real estate companies listed on the Indonesia Stock Exchange from 2020 to 2024, with a final sample of 92 observations selected through purposive sampling. The findings reveal that profitability and capital intensity significantly influence tax avoidance, whereas leverage shows no significant effect on tax avoidance.

The objective of this study is to directly analyze and illustrate the compositioneof the auditecommittee, which consists of financial knowledge, independence and the quantity of members on the committee, concerning the financial statement quality of energy sector industries listed on the IDX in 2023-2024.High-quality financial statements are a crucial component reflecting the outcome of the accounting process and are vital for stakeholders in decision-making. Despite regulatory requirements for audit committees, corporate financial statements in Indonesia often contain earnings management or accounting irregularities, indicating that the audit committee's very existence is insufficient to guarantee financial statements' quality. A numerical approach with a causal-comparative approach is utilized in this investigation. The secondary quantitative data are obtained from companies’ yearly financial statements, annual reports, and corporate governance disclosures published on the official IDX website. The data are examined using EViews software for panel data regression, going through many steps, including descriptive statistics, classical assumption testing, panel data model selection, and regression analysis for hypothesis testing. The audit committee's size, objectivity, and financial acumen make up the study's independent variables. Meanwhile, financial statement quality as the dependent variable is measured through earnings quality proxy using the discretionary accruals calculation approach (Jones model or Modified Jones model). Specifically, this research seeks to deliver theoretical and practical benefits for regulators in formulating corporate governance policies, give companies a comprehension of the importance of an effective audit committee, and help investors make informed investment choices.

This research aims to design and implement a village MSME website as a centralized digital promotional medium to overcome the limitations of conventional marketing and expand the market reach of local products more effectively and sustainably. The system was developed using the waterfall method, encompassing requirements analysis, design, implementation, testing, and maintenance. The system was developed using the PHP programming language and the CodeIgniter framework based on the Model-View-Controller (MVC) architecture to ensure a structured, efficient, and maintainable development process. The implementation resulted in a responsive and user-friendly website equipped with key features such as an informative product catalog, village MSME profiles, and a content management system via an admin dashboard that allows MSMEs to update data independently and flexibly. Functional testing demonstrated that all features functioned well and reliably according to user needs. Therefore, this village MSME website can be concluded as an effective digital solution for increasing the visibility of local products, strengthening MSME competitiveness, and supporting village economic growth through sustainable and integrated online promotion.

Each country has different holiday policies, but the number of holidays in Indonesia is quite large, which impacts uncertainty for investors when buying or selling shares. These events can cause market anomalies or irregular market conditions and produce abnormal returns at certain times, known as the holiday effect. This study uses a quantitative descriptive method with an event study approach, data collection is carried out using documentation and literature methods. The data used are secondary data in the form of the Jakarta Composite Index (JCI), the LQ45 Index, and the Jakarta Islamic Index (JII) from the official website of the Indonesia Stock Exchange (IDX). Exchange rate data is taken from the official website of Bank Indonesia. The population of this study is every company listed on the IDX, while the data used are JCI, LQ45, and JII data 6 days before and 6 days after the Eid al-Fitr holiday and regular trading days from 2011-2025. The results of the study show that there is no significant difference in the JCI, LQ45 Index, or JII before and after the Eid al-Fitr holiday, so there is no holiday effect. These results indicate that all three indices reflect a market that tends to be efficient and stable in responding to seasonal events. Furthermore, the Rupiah exchange rate had a negative but significant effect on the Jakarta Composite Index (JCI). The Rupiah exchange rate had a negative but insignificant effect on the JII before and after the Eid al-Fitr holiday. The Rupiah exchange rate had a positive but insignificant effect on the LQ45 Index before and after the Eid al-Fitr holiday.