This research aims to examine and describe the implementation of a digital-based Cost of Revenue recording system at PT Alam Mulya as a logistics service company. Amid the rapid development of information technology, digital-based financial recording systems have become a strategic solution for enhancing efficiency, accuracy, and transparency in financial reporting. This study employs a qualitative descriptive approach, utilizing data collection techniques through literature review, direct observation, and interviews with parties involved in the company's financial recording process. The research findings indicate that the use of the Shortcut-AM application can accelerate the real-time recording of direct costs, reduce the risk of recording errors, and facilitate internal monitoring and audits. However, the effectiveness of the system still faces several challenges, such as delays in collecting supporting documents, account classification errors, and discrepancies between account mutation data and internal records. These challenges highlight the importance of cross-divisional coordination, ongoing technical training, and strengthening internal controls to ensure the system operates optimally. Thus, the digital-based recording system not only enhances operational efficiency but also serves as an essential foundation for maintaining the integrity and accountability of the company's financial reports.

Successful organizations rely not only on physical resources and technology, but also on human resources, which play a key role in driving organizational processes. One of the key factors that influence the quality and effectiveness of employee performance is job satisfaction and motivation.  This study aims to evaluate the influence of job satisfaction and motivation on the organizational behavior dynamics of employees at UD Esa Jaya. The research method used is qualitative with an economic approach. Data collection was conducted through observation and in-depth interviews with employees and management. The data obtained were analyzed using qualitative descriptive methods to explore the relationship between job satisfaction, motivation, and organizational behavior. The results of the study indicate that job satisfaction and motivation have a significant impact on employee behavior, including in terms of productivity, loyalty, and social interaction in the workplace. These findings provide important contributions to management in developing policies that can enhance job satisfaction and motivation, thereby creating a more efficient and conducive organizational environment.

Sekolah merupakan sarana utama dalam membentuk sikap dan perilaku individu melalui pendidikan yang terencana. Pendidikan yang berkualitas tidak hanya menghasilkan lulusan yang kompetitif, tetapi juga bermoral, berakar budaya, dan mampu mengelola sumber daya secara optimal. Penelitian ini bertujuan untuk mengkaji manajemen kelas dan efektivitas pembelajaran di MAN 4 Jombang serta hubungan keduanya. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa manajemen kelas di MAN 4 Jombang mencakup perencanaan pembelajaran, pengaturan ruang, penegakan disiplin, dan penciptaan suasana belajar yang kondusif, dengan guru berperan sebagai fasilitator dan motivator. Efektivitas pembelajaran ditandai dengan partisipasi aktif siswa, peningkatan hasil belajar, dan penggunaan metode yang sesuai dengan karakteristik peserta didik. Manajemen kelas yang efektif terbukti memberikan kontribusi besar terhadap keberhasilan pembelajaran, melalui terciptanya lingkungan belajar yang tertib, menyenangkan, dan mendukung tanggung jawab serta prestasi siswa. Temuan ini menegaskan pentingnya profesionalisme guru dalam menerapkan manajemen kelas sebagai strategi peningkatan mutu pendidikan.

This research aims to determine the influence of the implementation of regional government information systems, human resource competence, organizational commitment, and internal control on the quality of financial reports. The study employs a quantitative method using multiple linear regression analysis. Primary data were collected through questionnaires distributed to respondents, and data were processed using SPSS version 27. The findings reveal that human resource competence and organizational commitment have a significant positive effect on the quality of financial reports. In contrast, the implementation of regional government information systems and internal control do not show a significant effect. These results indicate that improving the quality of financial reports in regional governments is more dependent on the quality of human resources and the level of organizational commitment rather than the sole reliance on information systems or internal control mechanisms. The study provides insights for policymakers to prioritize competence development and foster a culture of organizational accountability to enhance financial reporting outcomes.

This study investigates the influence of Fear of Missing Out (FoMO), a psychological phenomenon amplified by social media platforms such as Instagram and TikTok, on the behavior of each individual. Focusing on the case of Agroeduwisata MarkazKomobid in Serang Regency, this study uses qualitative methods to explore how digital exposure shapes travel motivation. Referring to insights on digital culture, the psychological effects of FoMO, and social media-driven tourism strategies, this analysis reveals that online trends often serve as social benchmarks, pressuring individuals to engage in experiences that are considered popular or viral. These findings emphasize the strategic importance of social media in creating an attractive destination image and driving visitor interest, especially for active social media users.

This study aims to investigate the role of SWOT analysis in the strategic decision-making process at Warcaf, Warcaf is a business operating in the culinary sector. In the context of increasingly tight business competition today, it is very important for a company to have a good strategy in order to remain competitive in the market. SWOT analysis, including the recognition of strengths, weaknesses, opportunities, and threats, serves as a fairly efficient instrument in designing strategies that are in accordance with the company's internal and external situations. The method applied in this study is a qualitative approach, where information is obtained through in-depth interviews with Warcaf management. This study shows that SWOT analysis not only plays a role in the strategic decision-making process, but also as a basis for long-term planning. It is expected that this study can provide contributions such as information and strategies in the culinary industry.

This study aims to evaluate whether numerical results from IRE exams can accurately reflect students' overall spiritual comprehension. Through both quantitative and qualitative analysis, the study finds that relying solely on test scores is insufficient to assess students’ faith and spiritual insight. Significant differences in learning outcomes between schools suggest that variations in teaching methods and assessment systems contribute to these disparities. Interviews with students and teachers reveal that IRE exams, which tend to emphasize memorization, fall short in uncovering deeper understanding of religious values. In contrast, assessment approaches that are more relevant to everyday life, encourage reflection, utilize narrative methods, and observe student behavior are perceived as more effective. Therefore, an ideal model for assessing Islamic Religious Education should integrate both cognitive evaluation and spiritual reflection through a comprehensive, holistic approach. By combining written assessments with contextual inquiry, personal reflection, and behavioral observation, educators can gain a more accurate and authentic picture of students’ religious understanding. Such a multifaceted evaluation system not only enhances the relevance of PAI but also supports the formation of students who genuinely embody Islamic values in their daily lives.

This research aims to (1) Understand the contextual-based mathematics learning process and current Islamic values. (2) Produce a contextually based Mathematics E-Module product design and Islamic values ??in Class VIII SPLDV material carried out by the Batanghari Islamic Qurani Middle School. The type of research used is research and development (Research and Development) using the ADDIE model, which consists of 5 stages. The research subjects were 13 students in class VIII of SMP Islam Qurani Batanghari. Data collection techniques in this research used interviews, questionnaires, and documentation. The data obtained is the validity and practicality of the product. The results of this research identified that there is no innovation in the learning process in learning methods that only use general methods, namely lecture, discussion, demonstration, and memorization. Our teaching materials also include student worksheets (LKS) and teacher handbooks. Then, this study produced a product in the form of a contextually based Mathematics E-Module and Islamic values ??, which received the predicate of validity with an average score of 91%, and practicality based on student response questionnaires with an average score of 87% with very practical criteria. Based on this study, it can be concluded that the Mathematics E-Module based on contextual and Islamic values ??in SPLDV Class VIII material at Islamic Middle School Qurani Batanghari is suitable for use as teaching material in junior high schools.

Marketing is the backbone of a business’s existence. Various ideas, creativity, and innovations in marketing continue to evolve in different forms. To attract a large number of consumers, some businesses engage in overclaim marketing. While this strategy may bring positive outcomes for some companies, it can also have negative consequences for others. One brand that has practiced overclaim marketing is Daviena Skincare. This study aims to analyze the impact of overclaim marketing on consumer trust in Daviena Skincare products. The research was conducted using a qualitative descriptive approach, with data obtained through digital tracing and observation. The findings indicate that overclaim marketing in the skincare industry, as practiced by Daviena Skincare, has negatively affected consumer trust. The overclaims identified include promises of instant results, false claims about premium ingredients, and unverified testimonials. An investigation by Doctor Detective revealed significant discrepancies between marketing claims and the actual product composition, such as Niacinamide, which was advertised at 10% but was not detected in laboratory tests. These findings contradict the marketed product benefits, leading to consumer disappointment and decreased brand loyalty. This phenomenon underscores the urgency for brands to be more transparent and ethical in their marketing strategies. Therefore, overclaim marketing practices must be eliminated to maintain the integrity of the industry and protect consumers’ rights to accurate information and products that align with their claims.

Biofertilizer is an environmentally friendly fertilizer, has a long release time so it can be absorbed by plants long enough, and has enzymatic activities such as binding nitrogen and dissolving phosphate. Phosphate solubilizing bacteria (BPF) can dissolve phosphate that was previously unavailable to become available. This research aims to further examine the potential of BPF isolates from Kalimantan as a liquid biofertilizer agent using coconut water as a medium. The research was conducted for 3 months, from June to August 2023 at the Microbiology Laboratory, Biology Department, Faculty of Mathematics and Natural Science Tanjungpura University, Pontianak. This research used a Completely Randomized Design (CRD) with 8 treatments and 3 replications using the Total Plate Count method. The results of the study showed that the highest treatment is a treatment of A4 on day 6 with an average density of 9,4x108 CFU/mL. The BPF which has the highest potential as a biofertilizer is found in treatment A4, the combination bacterial isolates of Bacillus sp1 and Bacillus sp2, supported by the high population treatment of A4 during each storage. Liquid biofertilizers have many advantages compared to solid biofertilizers, including having a higher number of microbial cells, longer shelf life, greater protection against the environment and better effectiveness in the field. This study can provide information on the density of liquid biofertilizer bacteria using environmentally friendly coconut water media for the community by using phosphate-solubilizing bacteria (Bacillus spp.) from West Kalimantan peat soil.