Salary reform as a structural improvement in a company’s compensation system is a widely applied strategy to enhance employee motivation and performance. Compensation policies that are responsive to employee needs are expected to create a work environment that supports productivity, where intrinsic motivation can be strengthened through fair and proportional rewards. This study aims to explore the extent of the influence of salary reform on improving employee motivation and performance within organizations by using a literature review method. Based on analyses of previous studies, it was found that salary reform not only plays a significant role in fostering employees' intrinsic motivation but also impacts the overall productivity of the organization. Reforms that include salary structure adjustments, performance-based incentives, and increased transparency in compensation management have proven effective in reducing disparities, enhancing loyalty, and improving workplace climate. These findings strongly imply that management should continuously develop adaptive compensation policies focused on employee needs and well-being, with the aim of optimally contributing to achieving the company’s strategic goals and enhancing organizational competitiveness.

The drama “Dag Dig Dug” by Putu Wijaya is an interesting literary work to analyze, especially in terms of its elements. This research was conducted to understand the intrinsic elements in the drama Dag Dig Dug by Putu Wijaya. Intrinsic elements are important elements in a literary work. A work cannot be called a literary work if one of the elements is not present in it. This research aims to understand the important elements in the drama, such as theme, plot, character, setting, dialog, and mandate, so that we can understand the meaning contained in it. The problem to be answered in this study is what elements exist in Putu Wijaya's Dag Dig Dug drama and how these elements are interconnected to form a story. The purpose of this research is to explain these elements. The main data source is the play Dag Dig Dug by Putu Wijaya and several journals and other relevant sources. The method used is qualitative with a literature study approach. The author collects and analyzes various literary theories to identify the elements in the script. The results show that the elements in this drama include theme, character, plot, setting, dialog, and mandate. The theme is about life. There are 8 characters in this drama. The plot uses a loose plot. The setting of the story is in the house of a husband and wife. The dialog of the eight characters helps reveal the story. The mandate is about the importance of applying moral and ethical values, especially the value of honesty in life. Overall, the elements in Putu Wijaya's Dag Dig Dug interact with each other to create a work that is not only entertaining, but also thought-provoking for the audience. This research is expected to provide deeper insight into Putu Wijaya's work and the elements that make up a drama in Indonesian literature.

This research explores the impact of technology adoption on the performance of Micro, Small, and Medium Enterprises (MSMEs) in the post-COVID-19 landscape, with a particular focus on the moderating role of market innovation. Utilizing a Structural Equation Modeling (SEM) approach, data was collected from MSMEs to evaluate the relationships among technology adoption, market innovation, and business performance. The findings reveal that technology adoption has a significant positive effect on MSME performance, contributing to operational efficiency and improved customer engagement. However, contrary to expectations, market innovation does not significantly moderate this relationship. This suggests that the immediate benefits of technology adoption are sufficient to drive performance improvements without the need for market innovation to enhance these effects. The research highlights the importance for MSMEs to prioritize technology adoption as a strategy for resilience and growth in the wake of the pandemic, while market innovation can be pursued as a complementary initiative for long-term competitiveness. The study provides valuable insights for policymakers and practitioners aiming to support the recovery and development of MSMEs in Indonesia.

Films or drama series are highly favored by many people, especially among teenagers. One of the most popular foreign drama series in Indonesia is Korean drama. Korean dramas depict fictional strories and portray Korean life. One of the Korean dramas that attracted public attention was Twinkling Watermelon. This drama directed by Son Jung-Hyun carries the genre of fantasy, romance, and time travel. The author's goal in analyzing this drama is to find out the meaning of denotation, connotation, and myth, as well as the moral messages contained in the Korean drama. This research employs qualitative research methods using Roland Barthes’ semiotics theory. Data for this study are based on scene and dialogues from episodes 14-16 of the Korean drama Twinkling Watermelon. The data collection techniques used are observation, documentation, and literature study. The results obtained from this study indicate that in the Korean drama there are moral messages seen from denotation, connotation and myth. The moral messages are (1) Being serious in doing something. (2) Parents' responsibility towards their children. (3) The importance of communication in every relationship, especially family. (4) Sincere love. (5) Do not force ourselves to bear burdens that are not our responsibility. (6) Never give up and keep fighting.

This research aims to determine the influence of the rule of law and understanding of accounting on Regional Financial Management Accountability. The population in this study were all BKAD employees of Gunungkidul Regency. Sampling was carried out using purposive sampling, namely employees related to the financial management report of BKAD Gunungkidul Regency. The data analysis used is the path coefficient value. The results of this research show that the rule of law has a positive effect on accountability. Understanding accounting has no effect on accountability. The implication in this research is that the rule of law is an important variable in influencing the accountability of regional financial management in Gunungkidul Regency. The rule of law is a tool to monitor and encourage the creation of correct, transparent and fair government management in accordance with the rules of law.
 
 
 

This research aims to identify flexible and dynamic business strategies in adapting to market changes. The research method used is qualitative descriptive with a literature study approach to understand ideas and theories relevant to the research topic. The analysis employed is descriptive analysis, which analyzes the data by describing or presenting the information without attempting to draw broad conclusion or generalization. Furthermore, Flexible and dynamic competitive strategies allow companies to not only adapt to market changes, but also take advantage of these changes to increase intelligence and business efficiency. These constraints include changes in the market, which are often accelerating, and companies respond slowly to market changes, thereby reducing adaptation and competition. A flexible and dynamic competitive strategy in changing markets would demonstrate that companies were able to successfully adapt to market changes, increase their capacity and achieve business success. This research is expected to help society, especially businesses, to determine flexible and dynamic strategies to adapt to changes in a market

This study uses multiple linear regression analysis as the primary analytical tool to investigate the transformative effects of Electronic Self-Assessment Tax (E-SPT) and E-Filing systems on corporate tax revenue. By examining the integration of these digital tools, the research highlights their significant impact on enhancing tax administration efficiency, accuracy, and compliance. E-SPT simplifies the tax reporting process, reduces administrative burdens, and minimizes errors through automated checks. E-Filing improves transparency and accountability by providing clear, traceable records of submissions. Together, these systems streamline tax compliance, increase taxpayer awareness, and boost overall revenue collection. The study is based on a sample of 100 corporate taxpayers registered at KPP Pratama. The findings indicate that the adoption of E-SPT and E-Filing systems results in significant improvements in corporate tax revenue, emphasizing the role of digital solutions in modernizing tax systems.

This research aims to determine the importance of social commerce regulations, explore the development and implementation of these regulations in Indonesia, and understand Maslahah Mursalah's views on these regulations. The current rapid growth of digital technology has driven great progress in various scientific disciplines, particularly in the economic sector, where business actors, especially MSMEs, are starting to participate in the e-commerce space. With the emergence of online trading trends that use social media as the main platform (social commerce), government awareness of the growth potential of e-commerce has encouraged the government to adopt strict and enforceable regulations. This scientific study uses normative juridical research methodology, specifically focussing on secondary data sources. These sources include primary legal materials, such as statutory regulations (legislative approach), and secondary legal sources accessed through library sources. The study revealed that the Minister of Trade, Zulkifli Hasan, has issued new regulations, namely Minister of Home Affairs Regulation (Permendagri) Number 31 of 2023 concerning Licensing, Advertising, Development, and Supervision of Trading Business Entities via Electronic Systems. This law aims to help Micro, Small, and Medium Enterprises (MSMEs), clarify social commerce operations, and foster a strong e-commerce ecosystem. However, some view the government's issuance of this regulation as lacking substance and haste. Mursalah's problem is that government regulations, specifically Minister of Trade Regulation Number 31 of 2023, only address a few aspects of enhancing human welfare, particularly for commercial actors.

Human Immunodeficiency Virus/Acquired Immunodeficiency Syndrome (HIV/AIDS) cases continue to increase and are becoming a top global public health problem. When weight loss is more than 10% below the previous body weight, the relative risk of death is going to increase almost 6-fold. A viral load checkup is a test to measure the amount of HIV in the blood. The increase in nutritional needs and tissue catabolism is caused by the increase in viral load in the body. Malnutrition screening is necessary to evaluate nutritional status so that this treatment can be recommended if the patient is malnourished. This research is an analytical observational study with a cross-sectional design. Analysis was carried out on 109 people living with HIV who received treatment at RSUD Dr. M Yunus Bengkulu. The independent variable in this study is the viral load level, while the dependent variable is screening for malnutrition and the nutritional status of people living with HIV/AIDS—data analysis using the Spearman Rank test. The study results showed no correlation between viral load levels and nutritional status with a value of p=0.243 (p>0.05), and there was a correlation between viral load levels and malnutrition screening with p?001. The viral load of HIV patients at Dr. M Yunus Bengkulu does not correlate with nutritional status, but it correlates with malnutrition screening.

The ceriping MSMEs in Kedungasri Village, Kendal Regency, have played an important role in the transformation of the local economy. Through innovation and appropriate business strategies, these businesses have not only managed to maintain their production sustainability, but have also been able to grow in the face of increasingly competitive market challenges. Innovations include product diversification, application of simple technology in the production process, and improved packaging quality. Meanwhile, business strategies include strengthening marketing networks, utilizing digital platforms, and improving human resource skills. This transformation has had a significant impact on increasing community income and reducing the unemployment rate in Kedungasri Village, making the ceriping MSMEs the driving force of a sustainable village economy.