This study aims to analyze the influence of live streaming and content quality on purchase intention for Credifox products on TikTok Shop, both partially and simultaneously. The research employs a quantitative method with a non-probability sampling technique, involving 100 respondents. Data analysis was conducted using statistical quantitative methods and multiple linear regression with the aid of SPSS 25 software. The findings indicate that, partially, live streaming significantly influences purchase intention, with a t-value of 4.571 > t-table 1.985 and a significance level of 0.000 < 0.05. Similarly, content quality also has a significant influence on purchase intention, as shown by a t-value of 3.152 > t-table 1.985 and a significance level of 0.002 < 0.05. Simultaneously, live streaming and content quality have a positive and significant influence on purchase intention for Credifox products on TikTok Shop, with an F-value of 74.834 > F-table 3.100 and a significance level of 0.000 < 0.05.

The choice of business entity by micro, small, and medium enterprises (UMKM) carries significant fiscal implications, as it determines the applicable tax regime. Generally, the Commanditaire Vennootschap (CV) is considered more tax-efficient than a Limited Liability Company (Perseroan Terbatas/PT), as profits withdrawn as prives are not subject to double taxation. However, under Indonesia's progressive Individual Income Tax (PPh OP) system, the tax burden on prive can exceed the final 10% tax rate on dividends distributed by PTs, particularly at higher income brackets. This study employs a qualitative approach through literature review and tax burden simulation comparing CV and PT. The findings reveal that the fiscal efficiency of CVs largely depends on the owner's personal income tax rate. The results emphasize the strategic role of Notaries as both legal and fiscal advisors in guiding UMKM to select the most appropriate business form. This research contributes to the tax policy discourse and strengthens the understanding of the Notary's role in fostering UMKM compliance and sustainability.

This study focuses on analyzing the cost of capital as a key element in financial decision-making within manufacturing companies in Indonesia. The main objective is to assess the impact of expected return, dividend policy, and systematic risk on the cost of capital, both simultaneously and partially. A quantitative approach was employed using multiple linear regression analysis, with secondary data collected from annual financial reports and market information spanning the years 2020 to 2024. The findings reveal that jointly, the three independent variables significantly influence the cost of capital. However, on a partial basis, only the expected return variable shows a statistically significant and positive effect. In contrast, dividend policy and systematic risk do not exhibit significant influence, and their directional relationships contradict the initial hypotheses. These results suggest that investors’ return expectations play a crucial role in shaping a company’s capital structure, while the effects of dividend policy and systematic risk require further investigation due to their inconsistent outcomes. This study offers practical insights for corporate management and policymakers in formulating effective financing strategies that are responsive to dynamic market conditions.

Remaja merupakan suatu pelayanan kategorial yang menyasar kelompok usia antara anak-anak (sekolah minggu) dan pemuda. Tekanan stereotip, ekspektasi tinggi tanpa dukungan memadai, dibarengi dengan perubahan masif akibat kemajuan teknologi dan informasi dapat memicu permasalahan kesehatan mental generasi muda jika tidak dikelola dengan bijak. Tantangan lain yang dihadapi adalah mengenai spiritualitas remaja. Persekutuan Gereja-gereja di Indonesia (PGI) melihat perlunya mengadakan kegiatan bagi remaja dan pendamping/pembina remaja sebagai platform untuk memperlengkapi para remaja dan pembina dengan berbagai pengetahuan dan kapasitas yang diharapkan mampu membekali remaja dan pembina dalam pelayanan dan kehidupan berbangsa sehari-hari. Pendampingan yang dilakukan oleh para ahli di UKSW meliputi isu-isu seputar perkembangan psikologis, pengembangan bakat-minat, kecerdasan buatan dan implementasi dalam pelayanan serta gerakan cinta lingkungan lewat aksi tanam pohon di desa. Hasilnya, para peserta mendapatkan pengalaman berharga yang tampak dalam hasil survey kepuasan dimana mayoritas responden puas terhadap pendampingan dan 100 % responden memperoleh tambahan pengetahuan.

The development of information and communication technology in Indonesia has driven the rapid growth of app-based food delivery services, such as ShopeeFood. The ease of using the application and the quality of service are key factors influencing user satisfaction in utilizing this service. This study aims to analyze the influence of application ease of use and service quality on ShopeeFood user satisfaction in Depok. A quantitative approach was used, with primary data collected through questionnaires distributed to 100 respondents. The data was processed using SPSS by conducting data quality tests, classical assumption tests, t-tests, and F-tests. Based on the research findings, it was concluded that both application ease of use and service quality have a significant influence on user satisfaction, both individually (partially) and jointly (simultaneously). The t-value for ease of use was 6.576 and for service quality was 4.929, both exceeding the t-table value of 1.984 with a significance level of 0.000. Simultaneously, the F-value of 37.967 also indicates a significant influence.
 

This study aims to qualitatively analyze the coupon-setting strategy employed by the Directorate General of Budget Financing and Risk Management (DJPPR) in response to fluctuations in Bank Indonesia's benchmark interest rate, specifically the BI 7-Day Reverse Repo Rate (BI7DRR), during the 2021–2024 period. Using a descriptive-analytical approach based on a literature review, the research examines official policy documents, historical BI7DRR data, and relevant academic studies. The findings indicate that DJPPR implemented a floating with floor coupon mechanism as an adaptive strategy to address interest rate volatility. This mechanism has proven effective in maintaining the appeal of Savings Bond Ritel (SBR) among retail investors, while also reflecting the synergy between fiscal and monetary policy in managing national debt instruments

The phenomenon of climate change has a very pronounced impact on Semarang City, especially in Tambakrejo Village with increased risk of disasters such as flooding and tidal floods. Various efforts in reducing the risk of climate change have been carried out through the Climate Village Program (ProKlim) with the aim of increasing community participation in waste management. Currently, inorganic waste management has been carried out by the Berkah Jaya Waste Bank but it is not optimal, while for organic waste management it still does not exist. The purpose of the service activity is to make household waste management more organized so that it supports the Climate Village Program. Activity methods through counseling, training, technical guidance, field practice, equipment facilitation and program development. The results of activities in the form of increasing partners' understanding and skills in waste management with several activities including socialization of household-based waste management, increasing community capacity in processing organic waste, facilitating facilities and infrastructure for organizing waste processing sites and developing waste bank savings programs. Another result is an increase in sales of inorganic waste from the Berkah Jaya Waste Bank, where from waste management it can buy waste from residents amounting to Rp.2,749,350, - with sales of Rp.3,376,200, - during February - June. The conclusion of this activity is that there is an increase in organic and inorganic waste management in target partners.

This study aims to determine the influence of Digital Marketing, Taste and Promotion variables on Purchasing Decisions at Mi Ayam and Bakso 45 Burengan. This type of research is quantitative research. The data for this study were obtained through questionnaires, interviews, and literature studies. The analysis techniques used were Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression Analysis, t-test, F-test and Determination Coefficient Test. The results of the t-test of the digital marketing, taste and promotion variables had a significant partial effect on purchasing decisions with sig <0.05. The results of the F test can be concluded that digital marketing, taste and promotion have a simultaneous and significant effect on Purchasing Decisions at Mi Ayam and Bakso 45 Burengan with sig. <0.05.

Streetboba & Gildak Kediri outlet is a restaurant that serves a variety of Korean food menus and various kinds of drinks with boba and jelly toppings that are sold at low prices that suit the student's budget. This restaurant is located in East Java province which is precisely on Jalan Yos Sudarso No.43, Kediri City. With technological advances that continue to grow to affect various aspects, especially in the business and industrial world. Sentiment analysis is a technology that extracts or manages text to be expressed using text that can also be classified into positive and negative polarity. Consumer reviews are a form of communication that occurs in the sales process, the stage where potential buyers receive an explanation of the product posted and buyers receive reviews that explain the advantages or disadvantages of purchasing the product. In this study, sentiment analysis was conducted based on consumer opinions regarding social media accounts. The study aimed to use social media data to assess the service, cleanliness and quality of products offered by categorizing companies as having positive and negative reviews. To classify sentiment, the Naive Bayes method is used, which combines survey data collection methods, questionnaires, and observation data.

Harvesting is a crucial stage in the palm oil production process that impacts the efficiency and productivity of the plantation. Choosing the right harvesting method can increase the effectiveness of time and labor. This study compares harvesting efficiency using manual and mechanized methods by measuring the duration of fruit harvest and transportation time to the collection point (TPH). This study was conducted in November–December 2024 at PT. Kencana Sawit Indonesia, located in Talao Sungai Kunyit, South Solok, West Sumatra. The equipment used included stationery, a stopwatch, and data related to working time and harvest results. Data were collected through direct observation. The analysis was carried out using the t-student statistical test to evaluate the difference in working time between the manual and mechanized methods. The results showed that harvesting with mechanization was more efficient than the manual method. The difference in harvest time reached 12 seconds per bunch with a P value of 0.0002, while the transportation time to the TPH was 23.48 minutes faster per ton with a P value <0.0001. Monthly production with mechanization averaged 48.69 tons, while the manual method only produced 38.13 tons per month. Thus, the use of mechanized harvesting methods has proven to be faster in the harvesting process, fruit transportation, and increasing monthly production results. The implementation of mechanization can be a strategic step to increase operational efficiency and productivity of oil palm plantations.