This study examines the impact of Dividend Payout Ratio (DPR) on firm performance, measured by Return on Assets (ROA), in Indonesian banking companies, with Non-Performing Loans (NPL) as a moderating variable. Using secondary data from the financial statements of 11 banks listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, this research employs Moderating Regression Analysis (MRA) to test three hypotheses. The results indicate that DPR has a significant positive effect on ROA, supporting the hypothesis that higher dividend payouts enhance firm performance by attracting and retaining investors and signaling financial health. Conversely, NPL does not have a statistically significant direct effect on ROA, nor does it moderate the relationship between DPR and ROA. This suggests that while DPR is crucial for improving firm performance, the role of credit risk, as measured by NPL, does not significantly alter this relationship in the context of the studied banking companies. The R-squared value of the regression model is approximately 0.53, indicating that DPR and NPL explain 53% of the variability in ROA. These findings imply that dividend policies can be pursued independently of the current levels of non-performing loans, simplifying decision-making processes regarding dividend strategies. However, banks must continue to manage NPLs effectively for overall financial health. The study's limitations include a limited sample size and the exclusion of other potential moderating variables, suggesting areas for future research to provide a more comprehensive understanding of the factors influencing firm performance in the banking sector.

The integration of social media into digital education has transformed how communities engage in collaborative learning. While social media platforms were initially designed for communication, they have evolved into micro-ecosystems that support community-based e-learning. This study conducts a Systematic Literature Review (SLR) to examine the role of social media as a micro-ecosystem in enhancing collaborative learning environments. Using the PRISMA protocol, 450 articles were initially identified from Scopus, Web of Science, IEEE Xplore, and Google Scholar. After multiple screening stages, 80 articles met the inclusion criteria and were analyzed in-depth. The findings indicate that platforms such as WhatsApp, Facebook, YouTube, and Edmodo significantly enhance learning engagement, collaboration, and knowledge sharing. Specifically, student engagement increased by up to 40% compared to traditional LMS-based methods, with satisfaction rates exceeding 80% among Edmodo users. Moreover, WhatsApp communities achieved a message open rate of 98%, demonstrating high responsiveness and interaction quality. However, challenges such as low digital literacy, data privacy concerns, and distractions from non-academic content were also identified. This research contributes a comprehensive synthesis of how social media can function as a micro-ecosystem to foster inclusive, flexible, and community-driven learning. It also offers strategic recommendations for educators and policymakers to optimize the use of social platforms for education in the digital era.

Penelitian ini bertujuan untuk untuk mengetahui bagaimana layanan e-PBK yang diterbitkan pada DJP Online dapat mencapai standar pelayanan yang telah disusun oleh Direktorat Jenderal Pajak. Penelitian ini menggunakan metode yang bersifat kualitatif dan pendekatan analisis deskriptif. Data penelitian ini diperoleh melalui kuesioner yang menghasilkan data primer, kemudian dianalisis menggunakan metode analisis naratif. Berdasarkan hasil penelitian, implementasi fitur e-PBK yang terjadi dilapangan tidak sesuai dengan standar pelayanan yang ditetapkan oleh Direktorat Jenderal Pajak. Proses dalam pemindahbukuan yang seharusnya lebih cepat menjadi sangat lama dan pemindahbukuan yang diajukan pihak KPP tempat OP atau badan terdaftar seringkali ditolak tanpa penjelasan yang jelas. Kesimpulan dari penelitian ini adalah bahwa untuk dapat mencapai standar pelayanan yang telah ditetapkan oleh DJP dan meningkatkan kuliatas pelayanan pajak, pihak layanan e-PBK  harus meningkatkan kecepatan dan ketepatan waktu pengolahan permohonan e-PBK, meningkatkan responsifitas layanan serta melakukan evaluasi dan perbaikan terus-menerus.

This study examines the factors influencing individual taxpayer compliance (WPOP) at the Tabanan Tax Office (KPP Pratama Tabanan), focusing on tax socialization, tax knowledge, tax sanctions, taxpayer awareness, and tax rates. Using a quantitative approach with data from 100 respondents, the results reveal that tax socialization, tax knowledge, sanctions, and taxpayer awareness positively affect compliance, while tax rates have a positive impact, though weaker. These findings suggest that improving tax awareness and knowledge, alongside stricter enforcement of sanctions, is crucial for enhancing compliance. The study also recommends further research with broader variables and geographic coverage to deepen understanding and contribute to more effective policy reforms.

In the context of modern organizations that increasingly demand high productivity, employees’ emotional well-being is often overlooked in organizational design. This study aims to explore how a humanistic approach can be integrated into organizational design to create a work environment that is not only efficient but also supportive of emotional well-being. Using a literature review method complemented by interviews and observations of workplace dynamics, this study finds that organizations still tend to adopt bureaucratic and technocratic approaches that neglect employees’ psychological dimensions. As a result, issues such as burnout, decreased motivation, and low work engagement emerge. The findings highlight the need for a paradigm shift in organizational design—from a purely structural system toward a humanistic design that considers emotional needs. This study emphasizes that emotional well-being must be positioned as a strategic element in organizational design, not merely as a supplementary effort. Thus, work effectiveness and emotional well-being can be sustainably aligned.

This study aims to analyze the superiority of Pegadaian products in competition between Branch Service Units (UPC) using the Competitive Profile Matrix (CPM) technique at UPC Karanglewas and UPC Alun-Alun Purwokerto. The approach used is descriptive qualitative through case studies, with data collection through in-depth interviews, observation, and documentation. CPM analysis is carried out by identifying key success factors such as service quality, product variety, price, promotion, ease of access, company reputation, and digital product innovation. The results of the study show that UPC Karanglewas has a stronger competitive position with a CPM score of 3.65 compared to UPC Alun-Alun Purwokerto which obtained a score of 3.25. The main advantages of UPC Karanglewas lie in a more complete product variety, ease of access, and digital innovation, while UPC Alun-Alun Purwokerto excels in promotion. This study recommends that each UPC strengthen product differentiation, increase digital service innovation, and optimize promotional strategies to strengthen competitiveness in the national pawn.
 

This study aims to analyze the influence of creativity and entrepreneurial knowledge on the development of entrepreneurial spirit among young people in the digital era, specifically students of the Faculty of Economics, Universitas Negeri Medan. Using a quantitative approach, data were collected through questionnaires and analyzed using SPSS. The results show that both variables, both partially and simultaneously, have a significant influence on the entrepreneurial spirit. Entrepreneurial knowledge prov
 

This study aims to examine effective learning strategies in improving elementary school students' understanding of Higher Order Thinking Skills (HOTS) mathematics questions through a numeracy approach. The numeracy approach is an ability that not only involves numeracy skills, but also understanding and applying mathematical concepts in the context of everyday life so that students can think critically, analytically, and creatively. The method used in this study is a literature study that examines various scientific sources related to the application of numeracy and the development of HOTS in mathematics learning at the elementary school level. The results of the study indicate that learning strategies such as problem-based learning, Indonesian Realistic Mathematics Education (PMRI), collaborative learning, the use of interactive media, and integrated numeracy formative assessments are very effective in helping students master HOTS questions. In addition, the development of metacognitive abilities and adjusting strategies to student characteristics are also important factors for successful learning. The numeracy approach that links mathematical concepts to real contexts can increase students' learning motivation and active involvement so that understanding of HOTS questions can increase significantly. This study recommends that teachers integrate the numeracy approach in the planning and implementation of mathematics learning in order to produce meaningful learning that is oriented towards the development of students' high-order thinking skills.

On the contrary, the criminal justice system in Indonesia remains embroiled in challenges such as transparency, accountability, and efficiency due to heavy reliance on manual documentation and convoluted bureaucratic procedures. This study intends to analyze the opportunities, challenges, and implications for the enhancement of transparency and accountability in the criminal justice system through blockchain technology. Data were collected through in-depth interviews, documentation, and participatory observation involving 15 informants from various legal institutions employing a descriptive qualitative and case study approach. Most informants were in favor of implementing blockchain to improve the transparency and integrity of legal data, although some institutional resisters and regulatory uncertainties exist. The originality of this research is primarily due to the integration of the technical, social, and legal perspectives in its interdisciplinary context. Practical implications are revealed for urgent policy reform, training of human resources, and infrastructure for a digital technology base towards enabling transformation in the judiciary.

The rise of digital transformation and increasing competition in the Islamic financial sector require microfinance institutions such as KSPPS BMT NU Sejahtera Bumiayu to implement innovative strategies to build competitive advantage. This study aims to analyze the development of innovative services through the Blue Ocean Strategy (BOS) framework, which focuses on value creation and the discovery of untapped market space. A descriptive qualitative method was employed, with data collected through in-depth interviews involving management and active customers. The findings indicate that based on external analysis (PEST and Five Forces) and internal evaluation, the institution holds strong potential to develop service strategies driven by innovation. The application of the ERRC Grid led to several strategic actions, including eliminating administrative fees, simplifying procedures, enhancing service quality and technology, and developing the digital application BMT Mobile. The study concludes that BOS is an effective strategic framework for expanding inclusive, community-based Islamic finance. The results contribute both theoretically and practically to the development of adaptive and competitive Islamic microfinance service models.