This study aims to analyze the revenue budget of PT Securindo Packatama Indonesia in 2020. The purpose of this study is to evaluate the suitability between the planned budget and the realization of the company's revenue and to identify factors that influence revenue fluctuations. The type of research used is descriptive research with a quantitative approach. The results of the study indicate significant revenue fluctuations throughout the year which are influenced by operational activities, the number of projects, and the efficiency of vehicle use. There is a difference between the budget and the realization of revenue which indicates the need for improvement in budget preparation. Thus, the company is advised to conduct regular budget evaluations, use more accurate historical data, and improve the accuracy of operational projections.
 
 

Based on the background of the title I took, and I am an employee at one of the manufacturing companies in Batam. Therefore, I raised the title about translating Occupational Health and Safety documents in order to provide a breakthrough for employees to understand and comprehend, even though they do not fully understand foreign languages, especially English, so that there is no misunderstanding of communication that has fatal consequences for employees and the company where we work. Rojak and Handayani (2023) stated that language barriers in translating Occupational Health and Safety (OHS) technical documents can affect the effectiveness of safety communication in the workplace. This study aims to analyze the level of accuracy of translating Occupational Health and Safety (OHS) terms from English to Indonesian in the manufacturing industry based on a literature review of 15 recent journals, where the results of this study explain that incompatibility or dissimilarity in translation has the potential to cause miscommunication that is very dangerous to the safety of employees and employees in a company. The research that I did is not solely for employees and employees in the company where I work, but for all employees and employees wherever they work, especially in the manufacturing industry. The definition of manufacturing industry is a company or industrial body that processes raw materials into products or semi-finished materials and from semi-finished materials into products, which processing can be done mechanically or chemically.

Community Service Activities are a real form of students' social concern for the surrounding environment. Five students of the Management Study Program at Borneo Tarakan University carried out community service in collaboration with local MSME actors through an activity entitled "Sharing Chocolate Bread as a Form of Social Concern". This activity was held on Sunday, May 4, 2025 at 11.00–12.00 WITA at the Hidayah Nurul Yaqin Orphanage, Jl. Sesanip, Karang Anyar, Tarakan, North Kalimantan. The activities included welcoming, praying together, introductions, distributing chocolate bread produced by MSMEs, and documentation. The children of the orphanage welcomed enthusiastically, a warm and pleasant atmosphere was created, and positive interactions were established between students, MSMEs, and the children of the orphanage. This activity brought happiness to the children, became a means of social learning for students, and promoted products for MSMEs. This collaboration shows that synergy between academics and business actors can provide sustainable social contributions.

This study aims to explore how TikTok content is related to elementary school students' learning motivation. Using a descriptive qualitative approach, data was collected through interviews, observations, and documentation from five students, three teachers, and two student guardians at SDN 02 Serang. The results show that TikTok content has mixed effects on students' learning motivation; some students feel motivated by educational content, while others experience a decline in learning enthusiasm due to watching too much entertainment content. In addition, TikTok also plays a role in shaping students' social aspects, such as self-confidence and interaction skills. Proper mentoring is needed so that the use of TikTok can optimally support the learning process.

of reproductive age, characterized by insulin resistance (IR), anovulation, and hyperandrogenism, often leading to infertility. Metformin is the first-line therapy used. However, inositol, especially myo-inositol (MI) and D-chiro-inositol (DCI), have shown promising therapeutic potential. Direct comparison and optimal efficacy of both still require a comprehensive review. Objective: This systematic review aims to evaluate the efficacy of inositol (as monotherapy or in combination) compared with metformin, placebo, or no intervention, in improving reproductive, hormonal, and metabolic outcomes in women with PCOS. Methods: Conducted according to PRISMA guidelines, a systematic literature search was conducted in Pubmed and Ebsco databases for randomized controlled trials (RCTs) published in the last 10 years. Studies evaluating inositol and/or metformin in women with PCOS and reporting reproductive, hormonal, or metabolic outcomes were included. Study selection and data extraction were performed independently by five reviewers. Results: Six randomized controlled trials (RCTs) were included in this review. Metformin consistently showed improvements in insulin resistance and androgen levels. Myo-inositol also demonstrated efficacy in improving metabolic and hormonal parameters, as well as reproductive outcomes, often with a better tolerability profile, especially as monotherapy. The combination of metformin and myo-inositol has shown potential improvements in some reproductive functions (such as live birth rate) compared to metformin alone in some studies. However, other studies have shown comparable or superior efficacy of myo-inositol monotherapy with fewer side effects. Adjuvant therapies such as dexamethasone or calcium/vitamin D have shown benefits in certain subpopulations. Conclusions: Both inositol (especially myo-inositol) and metformin have significant therapeutic roles in the management of PCOS. Metformin remains an important intervention for metabolic dysregulation and hyperandrogenism. Inositol appears to be an effective and often better tolerated alternative, with significant reproductive benefits. The choice of therapy should be individualized based on patient phenotype and treatment goals.
 

n recent years, Environmental, Social, and Governance (ESG) initiatives have sprouted into the front and center of both the global and national investment stage. In Indonesia, while the regulators and corporations have made their attempt in the promotion of ESG practices, how much such practices are construed to be influential in investment decisions remains ambiguous. Therefore, this study aims at providing an empirical study of the impact of ESG initiatives on investment decisions in the Indonesian capital market, evaluate which ESG dimension is most influential, and look at the mediating role of investor perception. This study adopts a quantitative explanatory approach, using Structural Equation Modeling based on Partial Least Squares (SEM-PLS), with an estimation of 135 firms' ESG data along with the perceptions of 200 investors. The findings indicate that ESG initiatives exert a significant influence on investment decisions, and governance is the most prominent factor. Moreover, it was found that investor perception has a considerable mediating role in the relationship between ESG and investment decisions. This study thus offers a new approach to the literature on ESG in Indonesia, as it integrates and contextualizes the results while emphasizing the key role of investor perception in sustainable investment decision-making.

The low interest in reading of students in elementary school is a serious problem that has a direct impact on the quality of learning, especially in Indonesian subjects. This article aims to identify and analyze various factors that affect student’s low interest in reading through a literature review approach. The results of the analysis showed that these factors included limited literacy facilities, lack of active role of teachers and parental support, negative influence of digital technology, less attractive teaching methods, and low motivation and reading habits of students. The impact of low interest in reading includes difficulty understanding reading, weak vocabulary mastery, and low learning achievement. This article also reviews various strategies that teachers can do to increase student’s reading interest, such as reading habits, the use of storytelling methods, reading corners, the use of technology, as well as thematic approaches and creative literacy programs. Cooperation between schools, families, and communities is needed to create a literacy ecosystem that supports the growth of reading interest from an early age.
 
 

Sustainable business transformation has become a cornerstone of modern corporate strategy in addressing environmental, social, and economic challenges. The Sustainability-Led Innovation (SLI) approach provides an innovation framework that embeds sustainability principles into business models, fostering organizational adaptability and long-term value creation. This study aims to (1) identify the mechanisms for integrating SLI into sustainable business models, (2) evaluate SLI’s contribution to competitive advantage, and (3) analyze the development of dynamic capabilities to support sustainability initiatives. By combining the Sustainability-Driven Business Model Innovation (SBMI), Dynamic Capability Theory (DCT), and Triple Bottom Line (TBL) frameworks, this qualitative research utilizes in-depth interviews and document analysis of culinary SMEs in Malang. Findings reveal that organizations adopting SLI achieve higher operational efficiency, respond more agilely to regulatory changes, and attract stronger consumer loyalty. These insights underscore the necessity of embedding sustainable innovation strategies into long-term business planning to secure resilient competitive advantage.

This study aims to (1) the relationship between K3 knowledge and K3 behavior; (2) the relationship between K3 attitudes and K3 behavior; (3) the relationship between K3 knowledge and K3 attitudes and K3 behavior in the workshop of SMK Negeri 5 Padang. This study uses the expost facto method, the data obtained are interval and nominal data. This study uses three types of variables, 1) K3 knowledge variable (X1), 2) K3 attitude variable (X2) and 3) K3 behavior variable (Y). Data collection techniques use questionnaires, observations. The population and sample in this study were students of the Mechanical Engineering Department, Class XI, SMK Negeri 5 Padang, totaling 89 students, the sample was taken using the total sampling technique. The data analysis techniques used are descriptive and multiple regression. Hypothesis testing based on the results of the regression test that has been carried out, the results show that: (1) there is a positive relationship between knowledge and K3 behavior of 35.5% of class XI TPM students of SMK Negeri 5 Padang (2) there is a positive relationship between K3 attitudes and K3 behavior of 37.5% of class XI XI TPM students of SMK Negeri 5 Padang (3) there is a positive relationship between knowledge and K3 attitudes together towards K3 behavior of 40.8% of class XI TPM students of SMK Negeri 5 Padang, from the data there is a relationship between K3 Knowledge and attitudes towards K3 Behavior.

This study aims to analyze the impact of the monetary and fiscal policy mix on Indonesia's economic growth during the COVID-19 pandemic in the period 2013-2023. Using the Simultaneous Regression method (Two-Stage Least Squares/2SLS), this study tests two simultaneous equations, namely the effect of exports, unemployment rate, and inflation on economic growth (GDP), as well as the effect of exchange rates (exchange rates), interest rates, and GDP on inflation. The results of the study indicate that exports and unemployment have a significant negative effect on economic growth, while inflation has a significant positive effect on GDP. Meanwhile, the exchange rate and interest rate have a significant effect on inflation, but GDP does not have a significant effect on inflation. The normality test shows that the data is normally distributed and the autocorrelation test does not detect any autocorrelation, so the model used is valid. The effectiveness of monetary policy through the exchange rate channel on economic growth was found to be positive, although not statistically significant. This finding emphasizes the importance of coordination between fiscal and monetary policies, maintaining exchange rate stability, controlling inflation, and efforts to restore the real sector and reduce unemployment to support sustainable economic growth in Indonesia. This study provides recommendations for the government and monetary authorities to strengthen policy synergy in facing economic challenges, especially during times of crisis, to ensure more effective national economic stability and recovery.