The purpose of this study is to describe the perspective of students in Jayapura city using the e-payment method in every payment transaction. The method used in this study is a quantitative method. The respondents selected were students who were carrying out lecture activities in Jayapura city. The results of the study found and concluded that the e-payment method is a new breakthrough in payment transactions that affect students who carry out lecture activities in Jayapura city. With the e-payment method, students in Jayapura city can make non-cash payment transactions and can reduce the use of cash as a means of payment. The results of this study indicate that the e-payment and payment transaction variables show valid and reliable results. The coefficient of determination value of the research results shows the ability of the e-payment variable in its influence on payment transactions by 57% and the rest are variables not discussed in this study. The results of the regression equation Y = 3.491 + 0.786X show a positive direction coefficient result from e-payment on payment transactions and the hypothesis results show positive and significant results of e-payment on student payment transactions in Jayapura city, in the sense that with the existence of the e-payment payment method, students in Jayapura are much freer and much more motivated to make purchases in this case referring to payment transaction activities that are more in line with a practical lifestyle.

This study examines software testing on a Web-Based Population Data Management System in Penarukan Village. The goal is to ensure system reliability and functionality before implementation. The testing process includes Unit Testing, Integration Testing, Validation Testing, and System Testing. Unit Testing verifies individual functions, Integration Testing ensures module interaction, Validation Testing assesses compliance with user needs, and System Testing evaluates overall system performance. The results confirm that key features such as data management, birth and death registration, and population movement tracking function correctly. Comprehensive testing minimizes errors, making the system stable, secure, and user-oriented.

This study aims to analyze the influence of EPS, DER, and DPR on company value partially and simultaneously. The data used are secondary data in the form of financial reports obtained from the official website of the Indonesia Stock Exchange. The research method used is quantitative with purposive sampling technique, and data processing is carried out using Microsoft Excel and SPSS version 26. The research sample consists of 21 food and beverage sector companies. Data analysis is carried out through descriptive statistical tests, classical assumption tests, and hypothesis testing using multiple linear regression analysis models. The results of the study indicate that (1) the EPS variable has a negative and significant effect on company value, (2) the DER variable has an effect on company value, (3) the DPR variable has a negative effect on company value, and (4) the investment, funding, and dividend variables have a simultaneous effect on company value.

Cryptocurrency in Indonesia has begun to develop and is starting to be widely used by businessmen in Indonesia. This is a phenomenon given the need for accounting treatment for cryptocurrency transactions. This research seeks to explore and test cryptocurrency and blockchain technology with the approach and review of PSAK in Indonesia and focuses on accounting treatment for cryptocurrencies in Indonesia. The purpose of this study is to conduct an accounting study for cryptocurrencies based on PSAK that applies in Indonesia. The study used a review literature model to figure out accounting for cryptocurrencies.

The purpose of the research is to find out Brand Experience in analyzing Consumer Satisfaction for the purchase of Virtual Items in the Mobile Legend game. The method in writing this article, literature review plays an important role in formulating research ideas, understanding previous findings related to the topic raised, and identifying gaps in existing knowledge. Systematic literature reviews (SLRs) were conducted in two well-known databases, Science Direct and Scopus. After applying the inclusion and exclusion criteria, 1,498 out of 2,038 articles were considered relevant. Afterwards, these papers were carefully examined to produce an in-depth analysis of the subject. In the end, 12 papers were selected for in-depth examination in this study. Based on data from SLR articles written between 2021 and 2024. The research methodology used in this paper includes descriptive analysis and bibliographic analysis. The results of the article are known that Brand experience plays a very important role in increasing consumer satisfaction in purchasing Mobile Legends virtual game items. By creating a positive and consistent experience, developers can build strong relationships with players and encourage them to become loyal customers.
 
 

Target nasional tahun 2024 Indonesia terbebas dari BABS atau dengan status ODF. Sanitasi sehat dan aman akan meningkatkan kesehatan dan kesejahteraan masyarakat. Tingkat ekonomi dan pendidikan yang rendah menjadikan perubahan kebiasaan BABS menuju ODF bukanlah hal yang mudah. Atas dasar Perda Surabaya No. No. 2 Tahun 2014 tentang Penyelenggaraan Ketertiban Umum dan Ketentraman Masyarakat, maka tahun 2023 Surabaya telah mampu mencapai target 100%. Oleh karen itu dalam penelitian ini akan menganalisis kebijakan Surabaya dalam mendukung target ODF 100% serta strategi Surabaya agar dapat mempertahankan status ODF saat ini. Dengan menggunkan metode sosio legal dapat disimpulkan bahwa Surabaya telah menerbitkan Peraturan Walikota untuk melakukan percepatan pembangunan jamban dengan mengabaikan syarat legalitas kepemilikan lahan. Sedangkan strategi dalam mempertahankan status ODF adalah dengan adanya kebijakan dan aplikasi sedot tinja dengan biaya yang murah serta keterlibatan aktif masyarakat untuk tetap melakukan kebiasaan baik dalam hal sanitasi berkelanjutan.
 

Penelitian ini bertujuan untuk menguji pengaruh komisaris independen, ukuran direksi, dan keberagaman gender direksi terhadap pengungkapan informasi covid-19. Populasi penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia sebanyak 46 perusahaan. Pengambilan sampel menggunakan metode purposive sampling dengan kriteria, yaitu perusahaan perbankan yang menerbitkan laporan tahunan pada tahun 2020-2021 dengan memuat data yang dibutuhkan oleh peneliti, sehingga yang terpilih menjadi sampel adalah 39 perusahaan. Metode yang digunakan dalam menganalisis data adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa komisaris independen berpengaruh positif signifikan terhadap pengungkapan informasi covid-19, sedangkan ukuran direksi dan keberagaman gender direksi tidak berpengaruh terhadap pengungkapan informasi covid-19. Komisaris independen, ukuran direksi, dan keberagaman gender direksi secara simultan berpengaruh signifikan terhadap pengungkapan informasi covid-19. Penelitian ini membuktikan bahwa direksi memiliki kecenderungan untuk tidak mengungkapkan informasi yang berisiko bagi perusahaan.

The maritime industry operates in a complex, rapidly evolving global environment where decision-making accuracy is critical for operational efficiency, sustainability, and risk mitigation. Traditionally, maritime leadership has relied heavily on experience-based decision-making, often leading to cognitive biases and strategic inefficiencies. This study examines the role of scientific paradigms in managerial decision-making, emphasizing how structured epistemological reasoning enhances strategic accuracy and reduces decision-making errors. This research provides original value by addressing the limited integration of structured decision-making models in maritime leadership, which has been largely overlooked in previous studies. While scientific reasoning has transformed decision-making in industries such as finance and healthcare, its application in maritime management remains underdeveloped. The study explores the following research questions: To what extent do scientific paradigms influence managerial decision-making in maritime leadership? How can structured reasoning reduce bias and improve decision accuracy? Using a qualitative approach, semi-structured interviews were conducted with maritime experts, lecturers, and postgraduate students, followed by thematic analysis and comparative evaluation. Results indicate that structured decision frameworks significantly improve managerial effectiveness, yet barriers such as industry conservatism and limited competency development hinder widespread adoption. The study concludes that integrating scientific reasoning into maritime leadership training programs can enhance decision accuracy, promote evidence-based management, and ensure sustainable strategic planning.

Quality human resources and effective managerial skills are crucial elements in driving employee performance, which ultimately determines the success of a business in achieving its goals. The main problems identified in this study are the presence of unwise leaders, bad habits in the organization, and lack of punctuality at work. Management must recognize and embrace human resources as the most important strategic component. This will ensure that goals are achieved on time and accordingly. The purpose of this study was to determine how the influence of employee performance, organizational culture and work discipline on employee performance. Quantitative method is a research method used to determine the relationship between variables through data collection that can be counted or measured numerically. Quantitative research focuses on measuring and analyzing numerical data, with the aim of describing phenomena, testing hypotheses, and making generalizations or conclusions that apply broadly. This study uses saturated sampling technique with a population of 21 people. The comparison of the significance value with the error rate determined at 0.05 is 0.017 <0.05. Based on this, it can be concluded that the alternative hypothesis (H4) in this study is accepted, while the null hypothesis (Ho4) is rejected.

In line with the development of the digital potential of the creative economy, the demand for quality visual content from photography and videography industry players has also increased. However, access to quality photographers and videographers is still a problem for some people. Likewise, photographers and videographers also experience difficulties in getting clients. Photographers and videographers feel that the use of social media has not been maximized in helping them get clients. In addition to these problems, these photographers and videographers also have difficulty in disseminating the events held. To overcome this problem, researchers developed a digital platform that can accommodate the interests of photography and videography service providers, as well as the community of users of these services. The digital platform developed by researchers is named the “Lensa Buana” marketplace application. The development of the Lensa Buana marketplace application uses the prototype system development method. With this application, it is hoped that photography and videography service providers can reach more consumers, while the community as consumers can easily get photography and videography services according to their needs and desired quality.