This research analyzes user sentiment reviews of the KAI Access application from Google Play Store to improve customer service at PT Kereta Api Indonesia. The study uses a Natural Language Processing (NLP) approach with the Latent Dirichlet Allocation (LDA) algorithm to extract main topics from 10,000 reviews collected from April 2024 to April 2025. Analysis results show 40.7% positive sentiment reviews and 49.3% negative. After data preprocessing through case folding, normalization, tokenization, stopword removal, and stemming, seven optimum topics were found from negative sentiment with a coherence score of 0.508343 and two optimum topics from positive sentiment with a coherence score of 0.511673. Analysis based on five service quality dimensions (tangibles, reliability, responsiveness, assurance, and empathy) reveals that the reliability dimension becomes the main issue, including system instability, transaction failures, login difficulties, and data inaccuracy. The responsiveness dimension is the second priority, with users expecting fast and responsive service to complaints. The results of this study provide recommendations for PT KAI to prioritize improvements in system reliability and responsiveness aspects to enhance the overall user experience, which will ultimately impact customer satisfaction and loyalty.
 
 

UMKM sector is currently the leading sector of the government. UMKM as contributors to the National Gross Domestic Product (GDP) have an important role in Indonesia's economic recovery. Home Industry or home-based business is one of the alternatives that many people do today, considering that with a touch of technology there are many opportunities that can be used to adapt to changes that occur. The research method uses qualitative methods with a phenomenological approach. The research informants used were home business owners of Japanese cuisine Tomodachi Sushi as the object of research. Data collection was carried out on observation (participant observation), in-depth interviews (in-depth interviews) and documentation. Data analysis is data reduction, data display and conclusion drawing/verification. Test the credibility of the data by triangulation and member check. Finance can be likened to a mirror of the condition of the business being run, financial records require self-discipline to maintain the accuracy of the books. The separation between personal finances to meet daily needs with business capital needs has been carried out although it has not been consistently sustainable, incidentally because of the limited working capital owned and because of the existence of other businesses that are all still being carried out simultaneously. Bookkeeping is done through a practical recording method using the BukuKas application on a smart phone and checks are carried out periodically every 2 (two) weeks considering the importance of knowing cash flow about how financial flows occur, where the source of income is obtained, what costs are incurred, how much total business turnover and how much profit/loss value is obtained.

Social transformation brought by the Industrial Revolution 4.0 has led to the emergence of Society 5.0, where technology is integrated into all aspects of life. In education, this presents both challenges and opportunities, especially for teachers whose roles and responsibilities have become increasingly complex. This article aims to analyze the strategic role of teachers in shaping student competencies relevant to the demands of the 21st century. Using a descriptive qualitative approach and library research method, the study refers to constructivism, connectivism, and the 21st Century Skills Framework. The findings highlight that teachers must balance mastering educational technology with instilling character values in students. Their responsibilities include fostering critical thinking, communication, collaboration, creativity (4C), promoting digital literacy, and preparing students as global citizens. The study concludes that teachers are key agents of educational transformation in the Society 5.0 era, and their readiness in handling technological, pedagogical, and moral demands is vital to the future of education.

The EMANHOT programme (Education in Horticultural Planting) aims to instil environmental awareness in grade 1 students of Winduhaji State Elementary School 1 through a contextual and project-based learning approach. The method used is descriptive qualitative, with the research subjects being 45 students from classes 1A and 1B. Activities range from initial education about the benefits of plants, direct planting practices, to monitoring and reflection. The results show a significant increase in student involvement in caring for the plants, as well as the development of character values such as responsibility, cooperation, and environmental concern. Students became more active in watering the plants, naming their plants, and engaging their parents in planting at home. This project also creates an educational green space at school and has the potential to be integrated with local content as well as the Strengthening the Profile of Pancasila Students Project (P5).

This research aims to examine the impact of celebrity endorser credibility and brand image on consumers' purchasing decisions regarding Glad2Glow skincare products in Bandar Lampung. The intense competition in the beauty industry pushes companies to adopt innovative marketing strategies, such as leveraging trustworthy celebrity endorsers and building a strong brand image. A quantitative approach was used in this study, with data gathered from 160 Glad2Glow skincare users in Bandar Lampung through questionnaires. The data were analyzed using multiple linear regression. The findings reveal that the credibility of celebrity endorsers has a positive and significant influence on purchasing decisions. Similarly, brand image also exerts a positive and significant impact. Together, these factors play a key role in improving consumers' buying decisions. The results underscore the importance of credible endorsements and a solid brand image in gaining consumer trust and driving the purchase of local skincare products in a highly competitive market.

This study aims to analyze violations of accounting professional ethics at PT Indofarma Tbk, a state-owned pharmaceutical company in Indonesia. The case gained public attention following an investigative audit report by the Audit Board of the Republic of Indonesia (BPK), which revealed financial statement manipulation causing state losses amounting to IDR 371.83 billion. This research employs a qualitative approach using a case study method. Data were obtained through the analysis of financial statements, BPK audit findings, as well as relevant literature and publications. The findings indicate violations of several fundamental ethical principles, including integrity, objectivity, professional competence, confidentiality, and professional behavior. The main contributing factors, based on the fraud triangle theory, are financial pressure, opportunity arising from weak internal controls, and rationalization by management. This case emphasizes the importance of implementing professional accounting ethics and strong oversight in the preparation of financial statements to maintain public trust and corporate integrity. The study implies the urgent need to strengthen internal control systems and enforce ethical standards as preventive measures against fraud.

This research aims to analyze the effect of free cash flow on financial distress through return on assets and debt to assets ratio in the pharmaceutical subsector listed on the Indonesia Stock Exchange (BEI) during the period of 2020-2023. The analytical methods employed include descriptive analysis, correlation analysis, classical assumption testing, multiple linear regression analysis, and path analysis. The tool used for analysis is SPSS Version 25. The population consists of 13 companies, and through purposive sampling, a sample of 10 companies was obtained, resulting in a total of 40 firm observations over the 4-year period. The findings indicate that free cash flow has a negative effect on financial distress. Additionally, free cash flow positively influences both return on assets and debt to assets ratio. Return on assets has been proven to mediate the effect of free cash flow on financial distress, while debt to assets ratio does not demonstrate significant mediating capability. The originality of this research builds upon previous studies by introducing return on assets as a moderating variable and also incorporates debt to assets ratio as a moderating variable in the analysis.

The 21st century is marked by rapid technological developments, increasingly open global access, and increasing complexity in social life. This requires significant changes in the education system, especially in terms of the role and competence of teachers. Therefore, teachers are required to be able to adapt to the times, including in terms of the use of technology that continues to develop. In this era, teachers need to master technology well, for example by creating ICT-based learning media, utilizing learning applications, and various other forms of innovation. This study uses a qualitative research method with a descriptive approach. This article emphasizes that to face the challenges of education in the 21st century, teachers are not enough to only act as conveyors of material. Teachers must also be able to be facilitators, guides, and innovators in the teaching and learning process. With this broader role, teachers are expected to be able to improve the quality of basic education and respond to the needs of the times effectively.

Character education is very important to form a strong generation, especially in facing the challenges of the digitalization and globalization era. The purpose of this article is to investigate how character education is incorporated into the national curriculum and how it functions to build students' morals and ethics. This study analyzes literature from various journals, books, and articles that discuss the theory, implementation, and policies of character education in elementary to secondary schools. The results show that character education has become an important part of the national curriculum by strengthening values ??such as honesty, responsibility, cooperation, and anti-corruption. However, the implementation continues to face problems such as lack of teacher instruction, inconsistent implementation, and the strong influence of digital culture. Therefore, schools, families, and communities must work together so that character values ??can be instilled properly. It is hoped that this study will help efforts to improve the quality of character education in Indonesia.

The COVID-19 pandemic has had a major impact on the world of education, forcing a massive transformation of learning from face-to-face to the virtual world. In this article, we emphasize how technology, digital media, and online learning strategies have changed during the pandemic and how they are applied at various levels of education. In the online learning process, both teachers and students face challenges and opportunities, according to literature research conducted in several recent books and journals. Information technology is very important to convey information and encourage students to learn. This transformation not only affects learning methods but also requires innovation in curriculum and teaching methods to be more flexible and adaptive. The digital era has encouraged the use of technology in education. This is despite many obstacles, such as limited infrastructure and lack of human resources. This study shows that the readiness of the education system to face the crisis is very important. In addition, in the future, educators and students must be strengthened in digital skills.