Tax compliance refers to the behavior and actions of taxpayers in fulfilling their tax obligations in accordance with applicable laws and regulations. High tax compliance is crucial to ensuring the smooth flow of state funding, particularly in the motor vehicle sector. This study aims to provide empirical evidence regarding the influence of tax sanctions, tax socialization, and service quality on motor vehicle taxpayer compliance in Denpasar City. The research method used was accidental sampling, with a sample size of 100 respondents determined using the Slovin formula. Data were collected through questionnaires administered to motor vehicle taxpayers, and the data obtained were analyzed using multiple linear regression analysis. The results indicate that tax sanctions, tax socialization, and service quality have a positive influence on motor vehicle taxpayer compliance in Denpasar City. Specifically, the higher the public's understanding of tax sanctions and socialization conducted by the authorities, as well as the better the quality of service provided, the higher the level of taxpayer compliance in fulfilling their tax obligations. This study also shows a strong relationship between these variables in improving tax compliance. The theoretical implications of this study indicate that attribution theory and compliance theory can empirically support the idea that external factors such as sanctions and service quality, as well as educational processes through socialization, play a significant role in improving tax compliance. The practical implications of this study provide broader insights for researchers, the government, and related parties, and serve as a useful reference for stakeholders or future researchers interested in similar topics.

Coffee wood products, natural pet chews, have emerged as one of the unique export commodities developed by Micro, Small and Medium Enterprises (MSMEs) PT Eco Choo in Indonesia. This article presents a case study on export dynamics in the coffee wood MSME sector, secondary data analysis comes from online news, company website, books and articles. The analysis includes the profile of MSMEs, product characteristics, global market penetration strategies, determinants of success and challenges faced. The findings show that the high global demand for eco-friendly pet products is a major driver. Success relies heavily on the ability to consistently maintain quality, product and service safety, manage raw material supply chains, utilize digital marketing, and comply with destination market regulations.. This case study of the coffee wood sector underlines the potential of a creative economy based on local natural resources, while highlighting the importance of quality standards and global market understanding for MSMEs looking to upgrade.

Limited access to formal financing remains a persistent challenge for Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, despite their vital contribution to economic development. Among the key barriers are poor-quality financial reporting and the lack of digital accounting adoption, which hinder financial transparency and lender trust. This study aims to analyze the influence of financial reporting quality and the use of digital accounting technology on MSMEs’ access to financing from formal financial institutions. A quantitative explanatory research design was employed, involving 120 MSMEs in Banyumas Regency, Indonesia. Primary data were collected through structured questionnaires and analyzed using multiple linear regression after satisfying classical assumption tests. The results indicate that both financial reporting quality and digital accounting technology have significant positive effects on access to financing. Financial reporting quality exhibited a slightly stronger influence, confirming its role in reducing information asymmetry and signaling creditworthiness. The adoption of digital accounting tools, such as BukuKas and Accurate, improved financial documentation, auditability, and lender confidence. These findings underscore that internal financial practices are critical enablers of financial inclusion, especially in semi-urban contexts.The study concludes that enhancing the quality of financial reports and promoting digital accounting adoption are essential strategies for improving MSMEs’ access to external funding. The findings offer practical implications for policymakers and financial institutions while also contributing to the theoretical understanding of MSME financial behavior in the digital era.

Indonesia's computer retail industry is becoming increasingly competitive due to rapid technological advancements and evolving consumer preferences. PT Griyacom, a computer retail company in Bandar Lampung, faces challenges in sustaining its competitiveness amid these market dynamics. This study examines the business strategies adopted by PT Griyacom to enhance its competitive advantage using a qualitative approach with a case study method. Data was gathered through in-depth interviews with company management, direct observations, and document analysis, while data analysis followed the Miles and Huberman model, encompassing data reduction, data presentation, and conclusion drawing. The findings indicate that PT Griyacom has implemented various business strategies, including improving customer service, expanding product diversification, and utilizing digital marketing. However, the company still faces challenges such as intense price competition and the need for greater technological innovation. Based on these findings, this study offers strategic recommendations for PT Griyacom to strengthen its market position by optimizing digital marketing efforts, enhancing operational efficiency, and reinforcing product differentiation.

The objective of this study is to empirically assess the tactics that the CBN of Nigeria has implemented as the key component of the new naira note policy. The research employed a survey design with a sample size of about fifty (50) responders, comprising accountants and auditors from ten (10) ministries chosen from the Federal Capital Territory (FCT) of Abuja, Nigeria. At the 5% significant level, the hypotheses are tested using analysis of variance (ANOVA). The study's conclusions showed a strong association between forensic accounting and the litigation support service provided by Nigerian courts, as well as the effectiveness of forensic accounting in the country's public sector in identifying fraud. In a similar vein, the CBN of Nigeria uses techniques and policies that work well to stop fraud. Therefore, the study suggests that the public sector implement a continuous improvement in the internal control officers responsible for their acts. It should be mandatory for forensic accountants to receive the necessary training in forensic accounting techniques. In order to lower the prevalence of fraudulent activities in Nigeria, public sector employees should also embrace honesty, accountability, fairness, and objectivity as fundamental moral obligations. This study contributes to the existing literature by highlighting the critical role of forensic accounting in enhancing transparency and accountability within the Nigerian public sector, ultimately fostering a more robust financial environment.

Hospitals must be able to deal with the dynamics of rapid change in the digital era, hence the need for digital transformation. Retention towards digital transformation in hospitals can take many forms, especially among medical and administrative staff. This study aims to evaluate the success of digital transformation at Cahaya Medika Hospital using the DeLone & McLean Model. This research method is quantitative explanatory research. The sample in this study were health workers, administration and medical support at Cahaya Medika Hospital totaling 127 respondents. Data collection using questionnaires and descriptive analysis techniques using the SEM-PLS method. The results showed system quality, information quality, and service quality influenced directly and indirectly on net benefits through use and user satisfaction on officers at Cahaya Medika Hospital. These results have theoretical implications that support theory and previous research. Managerially, it is expected to provide input for Cahaya Medika Hospital management to improve the success of digital transformation in hospitals. These efforts can help increase the level of system usage and user satisfaction which ultimately increases net benefits for the hospital. There is a significant influence of system quality, information quality, and service quality on net benefits through usage and user satisfaction on the success of digital transformation in RS Cahaya Medika Tambun Utara.

This research focuses on Kafe Lacosta in Kota Metro, examining its business strategy implementation using the Blue Ocean Strategy approach to navigate the increasingly competitive market landscape. The study aims to explore and evaluate how Kafe Lacosta applies the Blue Ocean Strategy framework to tackle the competition it faces. As competition in the café sector intensifies, business owners are required to adopt innovative strategies to sustain and grow their enterprises. This research adopts a descriptive qualitative method, utilizing data collection techniques such as observation, interviews, and documentation. The analysis is conducted through tools like the Four Actions Framework, the Eliminate-Reduce-Raise-Create (ERRC) grid, the Strategy Canvas, and the Blue Ocean Idea Index. The results indicate that Lacosta MSME has initiated the Blue Ocean Strategy, particularly through product innovation, service enhancement, and promotional activities. Nonetheless, pricing remains a challenge that needs further attention. In general, applying the Blue Ocean Strategy has enabled Lacosta to develop distinctive value propositions to address market competition, especially by offering affordable value to its customers.
 

The advancement of artificial intelligence (AI) technology has transformed the paradigm of shopping experiences on e-commerce platforms. This article examines the future of AI-powered virtual shopping assistants designed to provide personalized solutions in the digital marketplace experience. Virtual shopping assistants, driven by technologies such as chatbots, voice assistants, and machine learning, enable consumers to receive more relevant product recommendations and a shopping experience tailored to their preferences. This study aims to explore how the implementation of AI-powered virtual shopping assistants can enhance customer loyalty, sales conversion, and consumer satisfaction in online marketplaces. Using a mixed-method approach involving in-depth interviews and quantitative surveys, the research identifies consumer perceptions of this technology and its impact on their purchasing decisions. Findings reveal that consumers who engage with AI-powered virtual shopping assistants report more personalized and satisfying shopping experiences, contributing to increased loyalty and sales conversion for e-commerce platforms. This article provides practical insights for marketplace managers to optimize the use of AI in creating more personalized and responsive shopping experiences. Furthermore, this research opens opportunities for further exploration of AI integration across various digital shopping channels.

Background: The implementation of Electronic Medical Records (RME) in healthcare facilities still faces a high failure rate, with more than 50% of RME systems not being used optimally. Sawah Besar Hospital, which began implementing RME in August 2023, recorded 1,500 cases of errors in a year, with 60% of system errors and 30% of user errors. This study aims to analyze the factors that affect the intention of using RME by nurses by integrating the Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB). This quantitative research uses a census method by involving 70 nurses as respondents. Data were collected through questionnaires and analyzed using path analysis. The results showed that perceived ease of use, perceived usefulness, subjective norm, perceived behavioral control, and attitude toward use simultaneously affected the intention to use RME (F=77.917, p<0.05). Attitude toward use acts as a mediator in the relationship between perceived ease of use and perceived usefulness to the intention to use RME. These findings have important implications for hospital management in optimizing the implementation of RME through improving technical aspects and forming positive user attitudes.

As time advances, humans need technology as a tool to help and facilitate all their activities in daily life, one of which is in the fields of transportation or food. In Indonesia, technological developments in the transportation sector can be seen from the rapid development of the Grab application. Through the Grab application, initially OVO was only used by the public as a payment method for Grab's transportation services. But now consumers can carry out various activities ranging from transportation to ordering food. This phenomenon illustrates how the Grab application with a payment system via OVO can be massively accepted by the Indonesian people. Acceptance of this technology can be analyzed using the Technology Acceptance Model (TAM). When using technology, people do not always receive the benefits, accept the convenience, and fully accept the risks, but often there is resistance or mistakes often occur. Therefore, this research aims to analyze the influence of the Technology Acceptance Model (TAM) with the variables perceived usefulness, perceived ease of use, and Perceived Risk in Grab application users on Reuse Intention. The population of this study were all Grab application users in Pangkalpinang City, with purposive sampling involving 112 respondents whose characteristics of application users ranged from 18-50 years and had also used the OVO feature for at least 1 year. The analytical method that will be used to analyze the data is SPSS 26.0. The results of this research explain that the variables perceived usefulness, perceived ease of use, and Perceived Risk have an influence on Reuse Intention.

The purpose of this study is to examine the impact of Augmented Reality (AR) application usage at IT Telkom Purwokerto on consumer brand attitudes. A total of 200 questionnaires were distributed, with 125 deemed suitable for analysis. The findings reveal that the use of the AR application significantly influences consumer attitudes towards the brand, particularly in terms of user experience, engagement, and perceived realism. The quality of the AR application is shown to have good reliability, and each dimension positively correlates with consumer attitudes. The perceived realism of the AR experience is a crucial factor in shaping positive consumer attitudes towards the brand. The study also identifies a significant relationship between AR application usage, consumer satisfaction, and brand loyalty. Practically, AR can aid IT Telkom Purwokerto in developing more effective marketing models. This study proposes a model to understand the effect of AR applications on positive consumer brand attitudes, assisting marketers in implementing more effective marketing strategies.

Employee productivity is one of the key factors determining the success of an organization. In Islam, good work ethics are not only based on technical competencies and skills but also on moral and spiritual values that improve work quality. The five key elements of Muslim work ethos—sincerity for Allah, honesty in all matters, responsibility toward work and trust, justice in actions, and dedication and professionalism in work—play a significant role in enhancing employee productivity. This article aims to examine the implementation of these five elements of Muslim work ethos across various industry sectors and their impact on employee productivity. Based on literature review, the application of Muslim work ethics has proven to yield significant results in improving productivity, efficiency, and employee satisfaction. This research is expected to contribute to the development of human resource management based on Islamic principles in the workplace.

The study examines the impact of class culture on Generation Z's apparel purchasing behavior in Guangzhou, focusing on the influence of social media. It highlights how social media platforms are crucial in allowing Generation Z to express their identities and aspirations, revealing the complex relationship between class, status, and consumer habits. The research indicates that social media shapes fashion trends and reinforces the need for social validation through interactions with peers and influencer endorsements. As Generation Z navigates a rapidly changing cultural landscape, their purchasing decisions are significantly influenced by their desire to conform to perceived social norms and values. The findings emphasize that brands need to understand and adapt to the nuances of class dynamics in order to connect with this demographic effectively. It suggests that marketing strategies should prioritize authenticity and relatability, based on insights gathered from a sample of 392 participants in the study.

This research examines the influence of development policies on community empowerment in rural areas. Using a mixed-methods approach combining quantitative surveys (n=400) across four diverse rural districts with qualitative interviews (n=40) and focus group discussions (n=12), the study identifies key factors affecting the success of empowerment programs. Findings reveal that community participation in planning phases and equitable access to resources (financial, informational, and material) are fundamental determinants of successful rural empowerment. The research demonstrates that development policies are most effective when they: (1) enable genuine participation beyond mere consultation, (2) build on existing community institutions, (3) address power imbalances within communities, and (4) provide appropriate external facilitation. Statistical analysis shows strong correlations between empowerment outcomes and participation in planning (?=0.73, p<0.001) and access to financial resources (?=0.68, p<0.001). This study contributes to the theoretical understanding of empowerment processes and practical knowledge for policymakers and practitioners seeking to design more effective community development interventions in rural contexts.

Porter’s Five Forces, which include Supplier Bargaining Power, Threat of New Entrants, Intensity of Competitive Rivalry, and Buyer Bargaining Power, are crucial factors that companies must consider, as they can have a significant and negative impact on business operations. This approach enables companies to understand and map their strategic position within the industry. By analyzing these forces, MSMEs can identify external factors that either hinder or support their competitiveness. This study employs a quantitative descriptive research method using a survey in the form of a questionnaire. The population in this research consists of 183 individuals, including business owners and employees working at Banana Chips MSMEs in Bandar Lampung. The findings, which examine the influence of Porter’s Five Forces strategy on competitive advantage, indicate that implementing this strategy significantly enhances the competitiveness of Banana Chips MSMEs in Bandar Lampung. Porter’s Five Forces strategy, encompassing industry competition analysis, the threat of new entrants, supplier bargaining power, buyer bargaining power, and the threat of substitute products or services, serves as an essential tool for understanding a company’s position in a competitive market. By applying this strategy, Banana Chips MSMEs in Bandar Lampung can identify market opportunities and challenges, enabling them to develop effective strategic measures to maintain their competitive advantage over rivals. Therefore, Porter’s Five Forces strategy has proven to be highly relevant in fostering competitive advantage within the MSME sector.

In a subset of the Federal Capital Authority (FCDA) Civil Service, the study aims to examine the relationship between job satisfaction, retention, and employee salary. Civil Service, Capital Authority (FCDA) are established by the manner in which employees receive compensation and rewards. Two goals were employed, and two hypotheses were developed to direct the investigation. The research design utilized in the study was a descriptive survey. The 400 Federal Capital Authority (FCDA) Civil Service members were chosen as the population. The study's findings indicate that employee retention significantly affects the Federal Capital Authority (FCDA) Civil Service [F (1, 398) = 11.287; p<0.01] and that job satisfaction and employee compensation are significantly correlated among the FCDA Civil Service [r (398) = -.123: p<0.01]. It was determined that, similar to other nations, the Federal Capital Authority (FCDA) Civil Service in Nigeria acts as the pivot for economic growth; managers of the FCDA Civil Service face several difficulties. They struggle with a high employee turnover rate and discover that their staff members are quitting them without warning on a daily basis. According to the report, the Federal Capital Authority (FCDA) Civil Service management should pay its personnel appropriately for the position they have so that they can carry out their leadership duties successfully and efficiently. All of these suggestions will improve employee performance, which will improve the performance of the organization as a whole. The Federal Capital Authority (FCDA) Civil Service should promote more employee relationships and interpersonal interactions.

The purpose of this study was to determine the effect of publicity on the target market at PT. Hidiri Indonesia Cemerlang. To determine the effect of direct marketing on the target market at PT. Hidiri Indonesia Cemerlang. To determine the effect of publicity and direct marketing on the target market at PT. Hidiri Indonesia Cemerlang. The population taken was 154 people and 111 people were sampled using the slovin method. The results showed that Publicity had a significant effect on the target market (accept Ha , reject Ho). Direct marketing had a significant effect on the target market (accept Ha , reject Ho). Simultaneously, the variables of publicity and direct marketing had a significant effect on the target market. It can be concluded that the hypothesis of this study can be accepted, namely: "Publicity and direct marketing have a significant effect on the target market (accept Ha and reject Ho)".

This study examines the adaptive strategies employed by small and medium-sized enterprises (SMEs) in Shenzhen in response to the decoupling trend associated with the new US tariff policy. Given the' increasing complexity and unpredictability of international trade dynamics, Shenzhen SMEs must innovate and diversify their operational approaches to sustain competitiveness. The re-search highlights the significance of enhancing innovation capabilities, which enable SMEs to de-velop new products and services that meet shifting market demands. Additionally, the study empha-sizes the importance of market diversification and supply chain flexibility, allowing SMEs to miti-gate risks related to tariff impacts. Collaborative networks facilitate resource sharing and knowledge exchange, further bolstering adaptability. The findings indicate that by fostering a proactive entre-preneurial orientation and engaging with policymakers, Shenzhen SMEs can effectively navigate the challenges posed by the US tariff policy, ensuring long-term sustainability and growth in a competi-tive landscape through a sample of 190 SMEs in April of 2025.

The metaverse is emerging as a digital ecosystem that is transforming the way people interact, work and do business. However, its rapid growth poses challenges to environmental, economic and social sustainability. This research explores the interplay between linguistics, environmental economics and human resource management (HRM) in supporting sustainability in the metaverse. Using a mixed-methods approach, this research analyses: (1) the role of linguistic strategies in shaping sustainability discourse in virtual environments, (2) the economic impact of green initiatives in metaverse-based ecosystems, and (3) the contribution of HRM in implementing sustainable work practices in the digital world. The results show that strategic ecological communication, economic incentives for virtual carbon neutrality and green HR policies play an important role in achieving sustainability in the metaverse. This study provides insights for policy makers, companies and HR professionals to use the metaverse as an environmentally and socially sustainable space.

The practice of nepotism in the employee selection process at Regional Owned Enterprises (BUMD) in North Sumatra, which has an impact on transparency, fairness and organizational effectiveness. BUMDs have an important role in regional economic development, but nepotism practices often damage the integrity of the recruitment process. Through a qualitative approach and case studies, this research reveals that nepotism creates inequality in employee selection, reduces the quality of human resources, and reduces public trust in BUMD. This article also identifies the factors that cause nepotism and offers solutions in the form of selection transparency, anti-nepotism policies, independent supervision, and outreach to build a culture of meritocracy in BUMD. By overcoming nepotism, BUMD is expected to be able to create a fair and professional recruitment system, thereby supporting the achievement of optimal performance.

The role of work motivation as a mediator of the influence of work engagement on job satisfaction is important in the context of human resources. In today's globalization era, competition between companies is getting stronger, so that companies are asked to be able to get it and optimize these variables in arrange to make strides their execution and competitiveness. Hence, this inquire about points to analyze the relationship between work engagement, work motivation, and job satisfaction. This inquire about was conducted by the Shopper Agreeable of CU Sang Timur with a add up to test of 70 workers who were decided based on immersed inspecting. Information were collected through interviews that conveyed surveys to investigate subjects. Information were analyzed utilizing way examination strategies with SPSS. This inquire about points to analyze the mediating role of work motivation on the impact of work engagement on job satisfaction. The comes about of this think about demonstrate that work engagement and work inspiration altogether impact job satisfaction with a positive relationship course, work engagement essentially impacts work motivation with a positive relationship heading, and work motivation can be a arbiter of the impact of work engagement on job satisfaction in part. The suggestions of this investigate hypothetically back the discoveries of past investigate results. The practical implications of the Consumer Cooperative of CU Sang Timur are to maintain work satisfaction, work engagement, and work motivation owned by its employees.

This study examines the influence of work-life balance and compensation on employee performance, focusing on 50 part-time student employees at Suweger Indonesia in Surabaya. Respondents were selected through purposive sampling, targeting individuals balancing academic and work responsibilities. The analysis utilized the Partial Least Square (PLS) method and revealed that compensation significantly and positively influences employee performance, indicating that improved compensation boosts performance. Meanwhile, work-life balance shows a positive but statistically insignificant effect. These results highlight the dominant role of compensation in improving employee performance, complemented by the contribution of work-life balance.

Global phenomena highlight the increasing attention to entrepreneurship as a solution to reduce unemployment and promote sustainable economic growth (SDG 8: Decent Work and Economic Growth). On a local level, vocational high school (SMK) graduates in Indonesia face the challenge of low entrepreneurial intention, which has the potential to exacerbate youth unemployment rates. This study aims to explore entrepreneurship learning strategies and the contribution of teacher behavior in shaping the entrepreneurial intentions of SMK students through a Systematic Literature Review (SLR) approach. The novelty of this research lies in integrating two key elements—innovative learning strategies and teacher behavior as role models—which have been minimally discussed in previous literature. The urgency of this research stems from its contribution to SDG 4 (Quality Education), by strengthening entrepreneurship education as a foundation for developing a competitive workforce. The method employed in this study is a Systematic Literature Review (SLR), which involves collecting and analyzing relevant journal articles using VOSviewer software based on selected keywords. The findings indicate that project-based and collaborative learning approaches enable students to directly experience real-world business challenges, such as developing business ideas and working in teams to solve practical problems. Teacher behavior, serving as both facilitator and motivator, plays a crucial role in encouraging students to dream big, believe in their abilities, and view entrepreneurship as an attractive career path. The implications of this research provide practical insights for educators and policymakers in designing effective entrepreneurship curricula while supporting the SDG agenda, particularly in promoting quality education, decent work, and inclusive economic growth. This study contributes to the reinforcement of sustainable entrepreneurship education in Indonesia.

This research aims to analyze the implementation and effectiveness of the women's quota in the Regional House of Representatives (DPRD) of DKI Jakarta Province during the 2014-2024 period. The women's quota is an affirmative policy designed to increase women's representation in the legislature, regulated by Indonesia's electoral law. Although this policy has been implemented, there are still various challenges that hinder women's participation in politics, including cultural, social, and structural barriers. This research uses a qualitative approach with a case study method. Data was collected through in-depth interviews with Deputy Chairman of DPRD , Legislative Candidate, Academics , Sociologist and Law/ Political observers, as well as analysis of official documents and related reports. The results show that despite an increase in the number of women in the Regional House of Representatives (DPRD ) of DKI Jakarta Province , the women's quota has not fully achieved its goals. Some of the factors that affect the effectiveness of this quota include the lack of support from political parties, strong gender stereotypes, and obstacles in the recruitment and selection process of female candidates. This research also found that the existence of women's quotas alone is not enough to increase women's participation in politics. Further efforts are needed, including political education for women, capacity building for female legislator candidates, and reforms in the political party system to support greater involvement of women. In conclusion, the women's quota in the Regional House of Representatives (DPRD) of DKI Jakarta Province still faces various challenges in its implementation, and additional strategies are needed to overcome these obstacles in order to achieve more equitable and inclusive representation.

The The aim of this study is to examine the migration pattern of the Minahasa people to the Netherlands over three generations, focusing on the economic aspect that became one of the main drivers of migration. This research uses a qualitative approach with descriptive analysis that combines historical data, interviews and literature studies related to the migration phenomenon that occurred from the early 20th century to the present. The three generations of Minahasa migration to the Netherlands include: (1) the first generation that left during the colonial period, generally driven by employment factors and the role of the Netherlands as a colonial state, (2) the second generation that began to migrate in post-independence Indonesia, where economic and educational factors were the main considerations, and (3) the third generation that migrated with more diverse motivations, including the search for better economic opportunities and family reasons. The research found that economic migration was a very important factor in each generational phase, although personal motivations and socio-political developments in Indonesia and the Netherlands also played an important role. The impact of this migration is not only visible at the individual level, but also affects social and economic changes in both countries, both in terms of the integration of the Minahasa community in the Netherlands and their contribution to the economic development of the Netherlands. In addition, this study also highlights the differences in migration characteristics from generation to generation.The reasons for the Minahasa migrated to the Netherlands from the first generation to the present are as follows: (1) KNIL were soldiers of the Dutch East Indies Kingdom, some former KNIL soldiers from Minahasa chose to fly and migrate to the Netherlands. The interaction of culture, religion and language that lasted for a long time eventually gave birth to emotional closeness between immigrants, in this case the Dutch and the Minahasa. (2) The Netherlands and the Minahasa are closely related because Minahasa is the 12th province of the Netherlands. This made people loyal to Twapro choose to migrate to the Netherlands. (3) On Santa Claus (a celebration of Christmas welcoming day, which is celebrated by the Dutch and Minahasa residents), on December 5, 1957, the Indonesian government carried out a massive nationalization of assets belonging to the Netherlands, the embassy and consulate (Netherlands) was closed, and evacuation plans were prepared everywhere (massive expulsion of Dutch citizens out of Indonesia). At that time, not only Dutch citizens were forcibly evicted, but also many Minahasa people who migrated to the Netherlands on their own wishes and choices by boarding Dutch ships together to the Netherlands. (4) A movement involving Minahasa people occurred in 1958 which was Permesta. For a just and prosperous economy as well for a life that is safe, comfortable and peaceful. (5) The creation of the Jakarta Charter, which was signed on June 22, 1945. At this time, gradually, the Minahasa people migrated to the Netherlands because they were worried about their religion as a minority in their country. (6) Many Minahasa people have been displaced, as a result of the "prejudice" of some Indonesians towards them. In the post-Independence period of the Republic of Indonesia, there were prejudices against Christians. This prejudice was based on the a priori attitude of other groups who accused them of being Dutch 'sympathizers'. Because their religion is Christianity who came from the Netherlands and were educated by evangelists from the Netherlands. (7) Assimilate in the context of marriage. (8) The similarity of customs, customs, traditions, culture and beliefs between the Dutch and the Minahasa. There is a bright future in the exchange of personal stories between Minahasa people, migrated Minahasa and native Dutch who will understand each other much better. It is also hoped that the sciences in the fields of architecture, water management or agriculture, plantations and others will enable the Minahasa diaspora in the Netherlands to use them to develop and advance their Minahasa homeland, through hard skills and soft skills. There are many potentials and opportunities to tie and strengthen relations between the two countries.

This research aims to analyze women's empowerment strategies to improve the quality of female journalists within the DKI Jakarta Indonesian Journalists Association (PWI). Even though the role of women in journalism has increased, significant challenges are still faced in efforts to improve the quality and competence of female journalists. This research uses a qualitative method with a case study approach, which involves in-depth interviews with female journalists, Head of PWI DKI Jakarta, and women's empowerment experts and document analysis related to existing training and development programs. The research results show that empowering women through technical training programs, seminars, and mentoring has proven effective in improving the journalistic skills of female journalists. In addition, support from PWI DKI Jakarta in the form of professional networks, publication opportunities, and access to information resources greatly contributes to the career development of female journalists. However, gender stereotypes and lack of representation in managerial positions remain significant obstacles. The research recommends developing empowerment programs that are more focused on specific aspects such as leadership and media management and expanding the range of support to overcome existing obstacles. With a more comprehensive approach, it is hoped that the quality of female journalists can continue to be improved so that their contribution to the world of journalism can be maximized and positively impact society.

Abstract, Performance appraisal and promotion management are crucial elements in human resource management aimed at increasing productivity and creating a competitive work culture. Performance appraisal enables objective evaluation of employee contributions, identifying training needs, and building transparent career development paths. Meritocratic-based promotion not only encourages employee motivation and loyalty, but also minimizes the potential for internal conflict and the risk of bias. The results of the study indicate that an effective performance appraisal system contributes to talent retention, job satisfaction, and innovation in the organization. With a structured and development-oriented approach, companies can ensure sustainable productivity and strong leadership.
 
 

This research explores the impact of fiscal policies on maritime economics, focusing on macroeconomic stability, sector-specific resilience, and sustainability initiatives within maritime industries. Through qualitative analysis and expert perspectives, the study examines how fiscal interventions influence economic growth, address regional disparities, and promote environmental stewardship in maritime sectors. Key findings highlight the effectiveness of fiscal tools in stabilizing economic fluctuations, fostering innovation, and enhancing industry competitiveness. Challenges such as regulatory complexities, uneven distribution of fiscal benefits, and the need for enhanced fiscal transparency are also discussed. The research underscores the importance of tailored fiscal strategies that support inclusive growth, sustainable development, and global competitiveness in maritime economies.

Purchasing decisions are the stage where consumers make purchases after considering various alternatives. This study aims to determine the effect of product differentiation (X1) and positioning (X2) on purchasing decisions (Y) Honda Vario 160 motorbikes in North Cikarang District. Quantitative research method with an associative approach. The number of samples in this study were 97 using Cocran's formula and the sampling technique used was Non Probability sampling, namely Incidental Sampling. Data collection techniques using questionnaires. The data analysis technique uses multiple linear regression analysis with the help of SPSS Version 25. The results of the multiple linear regression equation are Y = 26.569 + 0.218 X1 + 0.382 X2 + e. The results of testing the differentiation variable parcially. The results of testing the differentiation variable partially affect the purchase decision Positioning partially affects the decision Simultaneous testing of the F value count 57.994> F table 3.09 with a significance of 0.00 <0.05 means that the independent variables of differentiation and positioning simultaneously have a significant effect on the purchasing decision variable. The coefficient of determination shows that the two variables contribute 55.8% to purchasing decisions, while the remaining 44.2% of other variables not examined in this study.

This study employs a quantitative methodology to evaluate the impact of financial report quality on performance accountability within the Regional Financial Management Agency of Mamasa Regency. Data was collected through a structured questionnaire distributed to all agency employees, ensuring a comprehensive understanding of their perspectives. The analysis utilized hypothesis testing and basic linear regression to derive meaningful conclusions from the data collected. The sample for this investigation comprised all 52 employees from the Regional Financial Management Agency, allowing for an inclusive representation of the population. The results of the hypothesis test yielded a significance value (Sig.) of 0.001, which is less than the threshold of 0.05. This statistical finding leads to the conclusion that the quality of financial reports (variable X) significantly influences performance accountability (variable Y) in the agency. These findings underscore the importance of maintaining high standards in financial reporting, as it directly correlates with enhanced accountability in performance. The study highlights the need for continuous improvement in financial report quality to foster greater transparency and responsibility within public financial management practices.

This research investigates ship maintenance management practices among senior students in shipping engineering during their internships at a vocational school in Jakarta. The study explores the challenges faced, strategies employed, and lessons learned in managing maintenance tasks onboard ships. Seven participants were interviewed, highlighting technical malfunctions, resource limitations, time constraints, environmental factors, and communication barriers as primary challenges. Participants utilized preventive maintenance, cross-training, task prioritization, collaborative problem-solving, and digital tools to enhance operational efficiency. Lessons underscored the importance of preparation, teamwork, adaptability, continuous learning, and communication skills in navigating maritime maintenance complexities. The findings emphasize the role of proactive maintenance strategies and technological integration in optimizing sustainability and operational reliability within the maritime industry. Integrating practical training into educational curricula and embracing digital innovations are recommended for preparing future professionals. Future research could explore larger sample sizes and quantitative methodologies to validate findings and quantify the impact of maintenance practices. This study contributes to enhancing vocational education in maritime sciences and informs industry practices for advancing ship maintenance management globally.

This research is related to the influence of reward and punishment on employee performance with work discipline as a mediating variable on the District Election Committee and Voting Committee in Serang District. The purpose of this research is to determine the effect of reward on work discipline partially, the effect of punishment on work discipline partially, the effect of work discipline on employee performance, the effect of reward on employee performance, the effect of punishment on employee performance, the effect of reward on employee performance through work discipline on the District Election Committee and Voting Committee in Serang District. The respondents in this study were 89 employees. The data collection method used was a questionnaire and analyzed using regression analysis and path analysis. The results of this research show that rewards have a positive and significant effect on work discipline and employee performance, then punishment also has a positive and significant effect on work discipline and employee performance. Apart from that, there is an indirect effect of reward on employee performance through work discipline, and an indirect effect of punishment on employee performance through work discipline.