The millennial generation that now dominates the world of work tends to prioritize work flexibility and compensation to improve their performance in the work environment. Work flexibility is considered as one of the important factors that can improve employee productivity and performance. Fair and competitive compensation is also a crucial aspect in motivating employees to achieve optimal performance. This study aims to determine the effect of work flexibility and compensation on the performance of millennial generation employees in insurance companies in Indonesia. This study is a quantitative study by distributing questionnaires using a Likert scale with a sample of 198 millennial generation employees in insurance companies spread throughout Indonesia. The data that has been collected will be analyzed using multiple linear regression analysis tools to test the influence between variables through the IBM SPSS 26 application. The results of this study support the proposed hypothesis, namely that work flexibility has a positive and significant effect on employee performance and compensation has a positive and significant effect on employee performance. The findings of this study provide implications for company management in designing work flexibility policies that provide freedom for employees to determine their start and finish hours, so that optimal employee welfare and performance are created. 

Descriptive analysis of the implementation of sharia financial accounting standard reports of BTM BiMU Bandar Lampung is presented in this paper. Accounting principles related to the presentation of financial statements in accordance with PSAK 101 concerning sharia financial statements and recognition, measurement, presentation, and disclosure of murabahah transactions based on PSAK 102 concerning mudharabah are the subject of the study. KSPPS BTM Bimu Bandar Lampung City is the target of the study. The qualitative methodology and primary data used in this study were obtained from BTM BiMu. The results of the study indicate that KSPPS BTM Bimu has not implemented accounting procedures in accordance with sharia PSAK.

This study aims to analyze the impact of the use of Quick Response Code Indonesian Standard (QRIS), perceived ease of use, and security risk on food purchasing decisions at Resto Tom Sushi, with user experience as a mediating variable. The increasing adoption of digital payments through QRIS and mobile banking (m-banking) has changed consumer transaction patterns, especially in the restaurant industry. This study uses a quantitative approach with a survey method involving QRIS and m-banking users at Resto Tom Sushi. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results showed that the use of QRIS, perceived ease of use, and security risk had a significant effect on purchasing decisions. In addition, user experience plays a mediating role that strengthens the relationship between independent variables and purchasing decisions. These findings emphasize the importance of good user experience and digital literacy in increasing the effectiveness of digital payments and encouraging the adoption of non-cash payments in the culinary sector.

The relocation of Indonesia's capital from Jakarta to the Capital City of Nusantara (Ibu Kota Negara/IKN) in East Kalimantan aims to address development inequality and promote equitable economic growth. As IKN’s hinterland, Balikpapan City, Samarinda City, Kutai Kartanegara District, and Paser District are crucial in supporting this vision. This study analyzes the comparative advantages and potential sectors for development in these areas using a quantitative approach with secondary data from 2010 to 2023. Location Quotient (LQ) and Dynamic Location Quotient (DLQ) analyses identify key sectors, and an overlay analysis is used to conclude which sectors are the leading sectors, visualized through Tableau. Balikpapan has 12 base sectors, with manufacturing, transportation, and warehousing as the strongest. Samarinda has 14 base sectors, led by finance and other services. Kutai Kartanegara District and Paser District rely on agriculture, forestry, fisheries, mining, and quarrying. Forecasting suggests all sectors in these regions have the potential to become leading industries. Balikpapan City and Samarinda City should optimize the service and industrial sectors, while Kutai Kartanegara District and Paser District must diversify beyond primary industries. This strategy supports inclusive and sustainable growth, aligning with the Sustainable Development Goals (SDGs) and shaping future IKN policies.

This applied scientific work is entitled "Design of Automatic Smart Berthing System Based on Arduino". Ships are a comfortable alternative transportation. Currently, ship development is needed so that they can operate properly. During the docking process, ship accidents often occur in ports both nationally and internationally. Therefore, a better development or safety is needed that can be given to ships during the docking process. This tool uses the Arduino Nano microcontroller as the main control and an ultrasonic sensor as a distance counter to prevent accidents. This applied scientific work aims to realize and facilitate work on the ship by abandoning manual methods. Berthing is the location of the ship's mooring or security, the area around the ship where the anchor is thrown, the ship's residence, employing the ship's crew and positioning the ship in the desired place. This scientific paper uses experimental research as its research method. The use of experimental research methods in educational research will be faced with problems concerning research subjects. Experimental research is also research that is carried out intentionally by researchers by providing certain treatments to research subjects in order to create a tool or design that is expected by the researcher.

The Kani Wujo Ikat Weaving Group in Tiwatobi Village, Ile Mandiri District is a representation of local wisdom that plays an important role in maintaining cultural identity and supporting the local community's economy. However, the group's development faces challenges in the form of limited product innovation, narrow market access, and lack of managerial training that meets local needs. This study aims to examine an empowerment model based on local wisdom and community participation to strengthen the sustainability of the Kani Wujo Ikat Weaving Group. The type of research used is qualitative descriptive with a case study approach. Data was collected through in-depth interview techniques, participatory observation, and documentation studies, involving weavers, traditional leaders, and village officials as the main informants. Data analysis is carried out interactively through the process of data reduction, data presentation, and conclusion drawn, according to the Miles and Huberman analysis model. The results of the study show that group empowerment based on local wisdom and community participation encourages the maintenance of cultural values in weaving production, strengthens social solidarity, and increases adaptation to information technology in marketing. However, there is also a need to improve design innovation, expand market access, and strengthen the capacity of group financial literacy. In conclusion, approaches based on local wisdom and community participation are effective in maintaining the sustainability of traditional businesses and strengthening the economic resilience of communities. The suggestion for further research is to expand the focus on developing cultural-based business model adaptation strategies in the midst of global market dynamics and to quantitatively assess the economic impact of community empowerment based on local wisdom.

This research aims to analyze the causes of the KM ship accident. Kirana I and the role of the Tanjung Emas Class I Harbormaster and Port Authority Office (KSOP) in improving shipping safety. Using a qualitative approach, data was collected through observation, interviews and documentation. The research results show that accidents are caused by human negligence, especially from ship crews who ignore safety procedures, even though the ship has met all safety certification requirements. Weather factors also contributed to the incident. KSOP Class I Tanjung Emas plays an important role in monitoring shipping safety through routine inspections and issuing Sailing Approval Letters (SPB). This research recommends increasing regular shipping safety training and outreach to ship crews and port officers, as well as strengthening coordination between agencies to create a better safety culture in the shipping environment.

This study aims to analyze the differences in patient satisfaction levels among BPJS PBI, BPJS Non-PBI, and Non-BPJS groups, as well as to examine the influence of economic factors and service quality on patient satisfaction at the Tawangmangu Public Health Center. This research employs a quantitative approach, using data collection techniques through questionnaires distributed to 130 respondents selected via purposive sampling based on specific criteria. The results show that economic factors have a significant effect on patient satisfaction. Additionally, all dimensions of service quality (reliability, responsiveness, assurance, tangible evidence, and empathy) also significantly influence patient satisfaction. ANOVA analysis reveals a significant difference in satisfaction levels among the patient groups, with BPJS PBI and BPJS Non-PBI patients reporting higher satisfaction levels compared to Non-BPJS patients.

Penelitian ini bertujuan untuk mengevaluasi penerapan Sistem Informasi Manajemen Rumah Sakit (SIMRS) di Klinik Utama Amanah Medika menggunakan pendekatan Technology Acceptance Model (TAM). Penelitian ini mengidentifikasi faktor-faktor yang mempengaruhi penerimaan pengguna terhadap SIMRS, termasuk persepsi kemudahan penggunaan, persepsi kemanfaatan, sikap terhadap penggunaan, niat untuk menggunakan, dan penerimaan sistem yang sebenarnya. Data dikumpulkan melalui kuisioner yang disebarkan kepada 25 responden, yang terdiri dari tenaga medis, administrator, dan staf lainnya. Hasil penelitian menunjukkan bahwa mayoritas responden merasa SIMRS mudah digunakan dan memberikan manfaat signifikan dalam meningkatkan efisiensi dan akurasi pelayanan. Variabel persepsi kemudahan penggunaan dan kemanfaatan sistem menjadi faktor utama yang mempengaruhi sikap dan niat perilaku pengguna. Namun, beberapa masalah teknis seperti keterbatasan perangkat keras dan gangguan jaringan masih perlu diperbaiki. Secara keseluruhan, SIMRS diterima dengan baik oleh pengguna di Klinik Utama Amanah Medika, meskipun pengembangan lebih lanjut dalam infrastruktur dan pelatihan diperlukan untuk optimalisasi penggunaan sistem.

The shift in religious and moral values in early childhood is influenced by the development of technology, social media, and parenting patterns, which impact children's behaviour and character. This study examines the inculcation of religious and moral values in early childhood through school activities. The research uses a qualitative case study approach with data collection techniques including interviews, observations, and surveys. Data were processed through condensation, data presentation, and conclusion drawing. Data validity was ensured through source triangulation. The findings show an average score of 4.05, indicating the success of religious and moral value inculcation. Sitting while eating (5.00) was very good, while saying prayers before meals (3.40) and before entering the bathroom (3.00) still need reinforcement. Honesty (4.93), politeness (4.20), and social concern (3.65) were also significant. Children demonstrated good respect for parents (4.20), though misbehaviour was still low (3.40). Independence in hygiene (4.30), knowledge of religious holidays (4.45), and interfaith tolerance (4.40) were well achieved. Conclusion: The inculcation of religious and moral values in early childhood through school activities has proven successful. Children can apply values such as honesty, politeness, cleanliness, and tolerance in daily life, though some aspects still need improvement.