Penelitian ini bertujuan untuk menganalisis pendekatan multidimensional yang diterapkan oleh Inspektorat dalam melakukan riviu laporan keuangan pemerintah daerah, dengan fokus pada integrasi perspektif risiko sistematik dan kepatuhan terhadap standar akuntansi global. Melalui metode kualitatif deskriptif dengan studi kasus pada beberapa pemerintah daerah, penelitian ini menemukan bahwa pendekatan tersebut mampu meningkatkan efektivitas pengawasan internal, mendorong transparansi, serta memperkuat akuntabilitas pengelolaan keuangan publik. Integrasi antara pemetaan risiko dan kepatuhan standar akuntansi memungkinkan Inspektorat untuk mengidentifikasi potensi penyimpangan secara lebih dini dan memberikan rekomendasi yang strategis. Hasil penelitian ini menunjukkan bahwa pendekatan multidimensional dapat menjadi strategi adaptif yang relevan dalam merespons kompleksitas pengelolaan keuangan di era modern, sekaligus mendukung reformasi birokrasi dan tata kelola pemerintahan yang baik.

The increasing competition among fast food restaurants in urban areas has made consumers more selective in their purchasing decisions, with price and product quality emerging as key determinants. This study aims to analyze the influence of perceived price and perceived product quality on consumer purchasing decisions at Subway fast food restaurants in East Bekasi. A quantitative approach was applied using a structured questionnaire distributed to 50 consumers. Data were analyzed through multiple linear regression and classical assumption testing. The results indicate that price has a significant and positive effect on purchasing decisions, with a regression coefficient of 1.191 and a partial determination coefficient (R²) of 0.750, suggesting that price alone explains 75% of the decision variance. Similarly, perceived product quality also demonstrates a significant positive effect with a coefficient of 0.469 and R² of 0.724. When combined, both variables explain 72.4% of the variance in purchasing decisions, with the F-test result of 91.673 surpassing the critical value of 3.20. These findings suggest that consumers in East Bekasi prioritize both affordability and quality when choosing fast food. This research contributes to the literature by validating the dual importance of economic and experiential value in fast food marketing strategies, especially in highly competitive suburban environments.

This study aims to analyze the community’s interest in the digitalization design to support the agricultural potential of Sukaharja Village, Bogor Regency. The village has significant agricultural potential but faces marketing challenges due to limited access to broader markets and dependence on middlemen. The research employed qualitative methods through in-depth interviews and questionnaires distributed to 30 farmers managing commodities such as taro, pineapple, and ornamental plants. The findings indicate that while farmers show high enthusiasm for digital solutions like e-commerce, their digital literacy and technological access remain limited. To address these issues, the team developed a digital platform named “Suka Belanja di Harja,” designed to improve product marketing, provide educational content, and empower local farmers. The initiative had a positive impact by increasing farmers’ motivation and awareness about digital marketing. However, ongoing support, infrastructure improvement, and tailored training are necessary to ensure successful digital transformation in rural agriculture.

The rapid growth of the city in Pulubala Urban Village, Gorontalo City, has resulted in pressure on the environment and the use of green open space (RTH). This study aims to analyse the use of green spaces in the residential area of Pulubala Village, which is inhabited by various ethnic groups. The method applied was descriptive qualitative, with data collection through observation, interviews, and documentation. The research findings indicate that RTH in Kelurahan Pulubala, covering an area of 0.50 Ha, consists of two categories, namely RTH Settlement Area and Smart Park. The benefits of RTH include play areas for children, social activities, and improved environmental quality. However, problems such as lack of space, poor condition, and environmental pollution threaten the sustainability of RTH. To optimise the utilisation of green spaces, better planning, increased public awareness, and the development of attractive facilities are needed. This research is expected to contribute to the preservation and development of green open spaces in urban areas.

In today’s dynamic industrial environment, optimizing employee performance has become a strategic imperative for organizational sustainability. Among the factors that significantly influence workforce outcomes, the physical work environment and leadership style stand out as pivotal drivers. This study explores how these two variables affect employee performance within PT. MPIW, a prominent manufacturing firm in Jakarta. Employing a quantitative approach, data were obtained through structured questionnaires from 50 purposively selected respondents working in logistics, production, and purchasing divisions. Using IBM SPSS Statistics 21, the analysis revealed compelling insights. The work environment demonstrated a strong and positive influence on employee performance (t = 11.883, p < 0.001), affirming that factors such as spatial adequacy, safety, and interpersonal dynamics play a crucial role in enhancing productivity. Surprisingly, leadership style exerted a negative and statistically significant effect (t = -3.880, p < 0.001), suggesting that the prevailing authoritarian tendencies may undermine employee morale and engagement. The joint influence of both variables was also found to be significant (F = 86.518, p < 0.001), underscoring their combined relevance in shaping performance outcomes. This study contributes a critical perspective on organizational behavior in the manufacturing sector by integrating environmental and managerial dimensions into a unified analytical model. The findings underscore the need for adaptive, participatory leadership approaches and strategic enhancement of workplace conditions to drive sustainable performance improvements.

Perusahaan MRB Supply merupakan UMKM supplier unggas yang melakukan supply ayam atau bebek ke restoran atau rumah makan, bisnis yang dijalankan masih relatif baru jadi masih butuh marketing ke restoran atau tempat makan untuk menjangkau pelanggan yang lebih banyak. Perusahaan memasok ayam yang dari Charoen Pokphand yang ada di wilayah Parung, Bogor. Persaingan yang semakin ketat membuat perusahaan harus giat mencari distributor untuk dapat melebarkan sayap bisnisnya. Kendala yang dihadapi adalah bisnis yang masih relatif baru sehingga pelanggan yang dipasok masih sedikit. Belum pahamnya inovasi bisnis dan cara dalam membangun bisnis menjadi masalah utama yang harus dipecahkan. Oleh karena itu, untuk dapat mengatasi permasalahan tersebut diperlukan adanya sosialisasi konsep dan strategi bisnis menggunakan pendekatan Business Model Canvas (BMC). Metode kualitatif dengan Focus Group Discussion (FGD) dan Problem Solving adalah metode dalam pendekatan BMC untuk mendapatkan rancangan model bisnis di MRB Supply. Kegiatan sosialisasi ini bertujuan untuk memberikan pemahaman dan pandangan mengenai pentingnya penerapan BMC pada proses bisnis Perusahaan. Kegiatan sosialisasi ini membuat pihak Perusahaan untuk mengetahui, memahamil, dan dapat menerapkan prinsip BMC pada proses bisnisnya.

Program pengelolaan limbah di PT Ciliandra Perkasa bertujuan untuk mengembangkan solusi yang efisien dan ramah lingkungan melalui penerapan incinerator rendah emisi. Teknologi ini dirancang untuk mengurangi volume sampah sekaligus meminimalkan dampak lingkungan, serta meningkatkan kesadaran masyarakat akan pentingnya pengelolaan limbah. Pendekatan program mencakup desain incinerator berbasis bahan lokal dengan efisiensi pembakaran tinggi dan teknologi kontrol emisi untuk menekan biaya. Pelaksanaan program melibatkan pelatihan teknis bagi operator dan kampanye edukasi kepada masyarakat, didukung oleh pemantauan hasil melalui pengukuran volume sampah dan survei kesadaran. Hasil implementasi menunjukkan keberhasilan dalam mengurangi volume sampah hingga 85% dari total limbah domestik harian sebesar 25,5 kg yang dihasilkan oleh 51 penduduk. Emisi gas buang berhasil dikelola sesuai baku mutu lingkungan. Program ini memberikan kontribusi nyata dalam pengelolaan limbah berkelanjutan melalui teknologi sederhana namun efektif, sekaligus meningkatkan keterlibatan masyarakat dalam menjaga lingkungan. Program ini memberikan kontribusi signifikan dalam mengintegrasikan teknologi rendah emisi dengan pemberdayaan masyarakat. Keberhasilannya menjadi model implementasi pengelolaan limbah berkelanjutan yang dapat diterapkan di perusahaan lain untuk mendukung pengurangan dampak lingkungan dan pelibatan aktif masyarakat dalam menjaga keberlanjutan lingkungan.

This paper examines the dynamics of Eid al-Fitr celebrations at the Niujie Mosque in Beijing as a representation of the lived experiences of multiethnic Muslim communities in China. Employing a descriptive qualitative approach and case study methodology, the research highlights how Muslims from diverse ethnic backgrounds—such as Hui, Uighur, and Kazakh interact and engage in cultural integration while celebrating Islamic traditions amid the dominance of Chinese culture and a tightly controlled political system. As the oldest mosque in Beijing, the Niujie Mosque serves not only as a spiritual center but also as a symbol of harmony between Islamic teachings and local traditions. The Eid celebration here functions as a religious occasion as well as a site of social interaction, cultural diplomacy, and identity negotiation. The findings reveal that the Muslim community in Beijing maintains its religious identity through adaptive acculturative practices, such as incorporating local architecture, serving halal Chinese dishes, and involving multiple ethnic groups in religious activities. These findings affirm that Islam in China is not monolithic but rather flourishes in diversity and blends organically with local culture.

This study explores the implementation of employee work discipline at PT Gojek and its impact on company productivity. Using the literature study method, this study highlights how work discipline manifested in compliance, responsibility, and giving to work regulations contributes to effectiveness. The results of the study indicate that work discipline has a significant influence on performance and service quality. The conclusion of the study states that the implementation of clear rules, effective communication, and consistent supervision are very important in building a disciplined and competitive work environment, especially in technology-based service companies.

The metaverse has emerged as a new domain within the digital economy, offering decentralized and participatory ecosystems driven by digital assets such as NFTs, tokens, and cryptocurrencies. Platforms like Decentraland, Roblox, and The Sandbox represent varied models of economic governance and user engagement. However, effective economic management strategies in these virtual environments remain underdeveloped. This study explores how the three platforms manage digital economies, focusing on asset governance, community incentives, and risk dynamics. Using an exploratory qualitative approach, data were collected through semi-structured interviews and document analysis, and then thematically analyzed using NVivo software. Results show decentraland emphasizes DAO-based transparency, Roblox relies on centralized monetization, and The Sandbox balances both in a hybrid model. The study concludes that successful economic strategies in the metaverse require integrating governance structures, incentive mechanisms, and social user interaction. These findings offer insights for building more adaptive, inclusive, and sustainable digital economic frameworks in virtual ecosystems.