MSMEs play a strategic role in supporting the growth and stability of the national economy (Endra et al., 2024), especially in the culinary sector which continues to grow. However, a fundamental problem commonly experienced by MSMEs is the ability to create visually attractive and professional promotional elements. One example is BentoDay, a food business in West Jakarta, which still relies on simple visual promotions through social media without optimal content packaging. This activity aims to develop the digital promotional capacity of participants through program mentoring and training that focuses on creating logos and product catalogs using the Canva application, a digital tool used for easy-to-use visual design purposes that allows even beginners to create posters, banners and social media content (Akbar et al., n.d.). Initial observations, direct training, intensive mentoring, and evaluation of participants' design results are part of the mentoring activity approach. The results of the activity implementation illustrate that participants have the ability to independently produce promotional materials, such as business logos and product catalogs with more attractive and consistent designs. This training not only improves participants' design skills but also has a positive impact on the digital marketing strategy of culinary businesses. MSMEs can improve their competitiveness and increase sales by implementing better design. This approach demonstrates the importance of acquiring digital skills for MSMEs to strengthen their brand identity and expand their consumer reach (Andari, N., Sari, D.P., & Hidayat, 2025). Therefore, using Canva has proven useful for enhancing the competitiveness of MSME digital promotions.

This study aims to analyze the role of management accounting in supporting strategic decision making at PT ABC, a manufacturing company. Management accounting is seen as an important tool in providing relevant financial and non-financial information for planning, controlling, and evaluating performance (Langfield-Smith, 2008). The research method used is a case study with a qualitative approach, where data is collected through in-depth interviews with management and accounting staff, as well as analysis of internal company documents. The results of the study indicate that management accounting plays an important role in providing production cost information, profitability analysis, and performance reports, which are the basis for management in making strategic decisions such as determining selling prices, allocating resources, and planning production capacity (Chenhall & Moers, 2015). However, the study also identified several challenges, such as limitations in information systems and data integration between departments. The implication of this study is the need to improve management information systems and staff training to maximize the benefits of management accounting in strategic decision making. These findings are expected to contribute to the development of more effective management accounting practices in manufacturing companies (Hall, 2010).

Purpose : The purpose of this research is to empirically test and analyze the influence of Corporate Social Responsibility, Profitability, Capital Intensity, and Inventory Intensity on the Effective Tax Rate with Firm Size as a moderating variable.


Method : The population consists of manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) for 2018-2023, totaling 91 companies. Sample selection used a purposive sampling approach, resulting in 150 data analysis units after excluding 63 outliers, analyzed using the Eviews 12 program. The study uses unbalanced panel data from secondary sources in annual reports. Data analysis techniques were conducted using descriptive statistical approaches and inferential statistical analysis.


Findings : The research findings indicate that Corporate Social Responsibility and Inventory Intensity have no significant effect on the Effective Tax Rate (ETR). In contrast, Profitability negatively affects the ETR, while Capital Intensity has a positive effect. Furthermore, Firm Size moderates the relationship between Inventory Intensity and ETR but does not significantly moderate the effects of Corporate Social Responsibility, Profitability, or Capital Intensity.

Novelty : The study builds upon and extends previous research on the effects of CSR, profitability, capital intensity, and inventory intensity on the ETR by using recent data (2018–2023) and incorporating firm size as a moderating variable to provide a more comprehensive analysis in the Indonesian context.

The problem in this research was to find out the importance of fostering resilience in children aged 5-6 years. This research aims to determine the resilience in children aged 5-6 years in TK State Menara Laut Kindergarten, North Leato Subdistrict, Dumbo Raya District, Gorontalo City. The research method used was qualitative descriptive. The subjects were how to identify resilience in children. The methods employed were observation, interviews, and documentation. Based on the observation results, efforts to develop resilience in children revealed that many struggled with concentration, participation in group activities, managing emotions when facing challenging tasks or situations, communicating with peers, and recovering from failures. Thus, it can be concluded that resilience not only means being immune to stress but also encompasses the ability to learn from difficult experiences, grow from the situation, and develop greater independence and emotional understanding.

This study aims to explore the extent to which promotion and service quality affect GrabFood customer satisfaction among Generation Z who live in Boja Village. This study uses a quantitative method with a survey approach, where data is obtained from 100 respondents who are active users of GrabFood through the distribution of questionnaires. To test the proposed hypothesis, multiple linear regression analysis was used. The findings of the study showed that promotion (with a regression coefficient of 0.45) and service quality (regression coefficient of 0.55) both had a positive and significant impact on the level of consumer satisfaction and the Rvalue of 2 was 0.6 that 60% of the consumer satisfaction variable could be explained by the variables of promotion and service quality, The validity of the regression model used was confirmed through a classical assumption test. These results highlight the importance of synergy between the implementation of effective promotional strategies and service quality improvement to create an optimal customer experience. The practical implications of this research can be used by GrabFood management in designing more efficient marketing strategies to increase customer satisfaction and loyalty. In conclusion, the synergy between effective promotional strategies and improving service quality is the key to creating an optimal customer experience and increasing the satisfaction and loyalty of GrabFood users in the region

The development of digital technology encourages business entities to utilize e-commerce to expand their market. However, many have difficulty managing financial reports because the online sales system is not yet integrated. Ewilla Sewing, a convection business, still records finances manually and separately from online sales.  This study designs and implements an integrated e-commerce financial management accounting system to improve the accuracy, efficiency, and reliability of financial reports. The research method uses a descriptive qualitative approach with observation, interviews, and document analysis. The system was developed with a waterfall model. The results of the study show that the system is able to manage finances more efficiently, accelerate reporting, provide real-time data, support internal audits, and help make more appropriate decisions for Ewilla Sewing.

Technology provides great opportunities for the plantation sector in increasing the efficiency and effectiveness of production management. PT. Adimulia Palmo Lestari (APL), as a company engaged in the oil palm plantation sector, faces challenges in the process of monitoring plantation results which are still carried out manually, so there is a risk of delays and inaccuracies in data. This study aims to design a website-based oil palm plantation monitoring service information system to facilitate the process of recording, reporting, and monitoring data in real time. The method used in designing this system is the waterfall method, which consists of the stages of needs analysis, system design, implementation, and testing. The results of this study are a web-based information system that is able to display harvest data in a structured manner, provide periodic reports, and facilitate access to information for management. The conclusion of this study shows that the implementation of a website-based information system can improve accuracy, efficiency, and transparency in the process of monitoring oil palm plantation results at PT. Adimulia Palmo Lestari (APL).

Penelitian ini bertujuan untuk merancang serta mengembangkan sistem informasi akuntansi berbasis web yang digunakan untuk menghitung harga pokok penjualan (HPP) dengan pendekatan metode pesanan di PT. Jinlin Luggage Indonesia. Karena perusahaan ini menjalankan produksi berdasarkan permintaan khusus dari pelanggan, maka metode job order costing dipilih sebagai pendekatan paling relevan dalam menghitung biaya per unit.
Sistem yang dikembangkan dirancang agar mampu mencatat biaya produksi secara sistematis, tepat, dan dilakukan secara real-time. Dengan penerapan sistem ini, perusahaan dapat menghindari proses penghitungan manual yang memakan waktu dan rawan kesalahan.
Penelitian ini menggunakan pendekatan Research and Development (R&D), yang mencakup beberapa tahapan mulai dari identifikasi masalah, pengumpulan data, desain sistem, validasi, hingga pengujian. Setiap tahapan dirancang secara menyeluruh agar hasil sistem sesuai dengan kebutuhan operasional perusahaan.
Hasil implementasi menunjukkan adanya peningkatan efektivitas dan akurasi dalam pelaporan HPP, serta mendukung proses pengambilan keputusan manajerial yang berbasis data secara lebih cepat dan tepat. Selain itu, sistem ini juga meminimalkan kesalahan input secara manual dan mempercepat pembuatan laporan biaya produksi. Fitur penyimpanan data historis biaya produksi dalam sistem juga dapat dimanfaatkan untuk analisis biaya dan perencanaan anggaran jangka panjang

Hypertension and diabetes mellitus are chronic diseases that are often not detected early due to the lack of public attention to health checks. Both diseases are known as “silent killers” because they often go unnoticed until they cause serious complications. Health screening activities were carried out in Tamparang Keke Village, Mamajang Subdistrict, Makassar City, focusing on blood pressure and blood sugar levels. Of the 27 residents examined, 8 had hypertension, 1 hypotension, and 8 had high blood sugar levels. It is recommended that residents regularly check their health, adopt a healthy diet, and exercise to reduce the risk of complications.

Employee engagement is a crucial factor in organizational success, particularly in the dynamic and competitive technology sector. Traditional approaches, such as financial incentives, often fail to create sustainable intrinsic motivation, necessitating innovative solutions such as gamification. This study aims to analyze the role of gamification in enhancing employee engagement through the implementation of digital platforms in medium-sized technology companies. The research employs a case study methodology with a qualitative approach, involving in-depth interviews with 15 informants, including employees and managers, as well as user activity data analysis from the gamification platform. The findings indicate that gamification significantly improved employee engagement, with the proportion of employees exhibiting "High" engagement levels increasing from 25% to 60%, and "Very High" levels rising from 10% to 35%. Conversely, the "Very Low" category decreased from 15% to 5%. These results suggest that gamification elements such as rewards, challenges, and team collaboration fulfill employees’ psychological needs and create a more dynamic and productive work environment. This study contributes to the literature by providing insights into the effectiveness of gamification in the technology sector and offering practical recommendations for organizations to design relevant and sustainable gamification platforms. In conclusion, gamification is a promising strategy for enhancing employee engagement, provided that its elements are tailored to individual preferences and the technological readiness of the organization