Income Tax Article 21 (PPh Pasal 21) is a tax withheld on income received by resident individual taxpayers in connection with employment, services, or activities. PPh Pasal 21 plays a crucial role in Indonesia's taxation system as a pay-as-you-earn mechanism, ensuring stable and equitable state revenue. The subjects of PPh Pasal 21 include employees, pension recipients, former employees, members of the board of commissioners or supervisory board who are not permanent employees, and recipients of honoraria or other remuneration. The calculation of PPh Pasal 21 involves several components, including gross income, occupation costs, pension contributions, and Non-Taxable Income (PTKP). Effective implementation of PPh Pasal 21 requires a comprehensive understanding of relevant laws and regulations, as well as accuracy in calculation and reporting, to minimize compliance risks and tax disputes.

Marketing management is a planning process. implementing target market control and acquiring, retaining and growing customers through creating, delivering and communicating superior customer value. The aim of this research is to understand consumer needs and behavior, as well as analyze the market environment, increase consumer awareness and recognition of MSME products or services, increase the ability of MSMEs to compete in the market by developing innovative and effective marketing strategies. As for marketing strategies that can help develop MSME businesses and manage wise financial management, strategies can also be described using a SWOT analysis.

Forests are a vital element in maintaining the balance of the ecosystem because they provide various needs for living things, such as a source of oxygen, carbon dioxide absorber, food provider, climate regulator, and biodiversity conservation place. However, along with the times, deforestation is increasingly rampant and threatens the sustainability of forest ecological functions. One potential approach to preserving forests is local wisdom-based conservation by involving indigenous communities. This study aims to analyse forest conservation practices carried out by the indigenous people of Kampung Naga in Tasikmalaya through a zone division system based on local wisdom values. Using qualitative methods and a case study approach, this research examines how the Kampung Naga community maintains ecosystem balance through structured land management and preservation of forest ecological functions. In addition, this research also explores customary values and norms that shape community behaviour in environmental management, such as the use of natural materials in house construction, sustainable management of agricultural land, and the application of silviculture principles in maintaining forest areas as a life support. The results of this study show that local wisdom can be a strong basis for sustainable natural resource management.

This study aims to analyze the effect of Environmental Costing, Sustainable Performance Measurement, and Decision Making on Sustainability Management Accounting (SMA) in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2018–2022. The research method uses a quantitative approach with a descriptive and explanatory design. The sample was determined through a purposive sampling method with the criteria of companies that consistently publish annual reports, sustainability reports, and participate in the PROPER program. The data analysis technique used multiple linear regression with classical assumption tests such as normality, multicollinearity, heteroscedasticity, and autocorrelation. The results of the study indicate that simultaneously Environmental Costing, Sustainable Performance Measurement, and Decision Making have a negative and insignificant effect on Sustainability Management Accounting. Partially, the three independent variables also did not show a significant effect on SMA. This finding indicates that these sustainability elements have not been effectively integrated into the company's management accounting system. This study shows the need to increase management commitment and develop a more structured sustainability information system in order to support strategic decision making in line with sustainability principles.

The impact of the Covid-19 pandemic was experienced by business actors, especially MSME business actors and had a huge impact on business actors who had just started a business. The Covid-19 pandemic that hit the world has made many changes, including the changing behavior of consumers. MSME actors must be able to adapt to existing conditions. Consumers prefer to make purchases onlineonline according to their circumstances and needs during a pandemic, but this right is also inseparable with regard to the quality of the product to be purchased, whether it meets their needs or not. The research objectives were to find out and analyze the influence of: social media on buying interest, product quality on buying interest, and social media and product quality on buying interest in UMKM Mitra Mandiri Brebes. The research population referred toFriends of the Umkm Mitra Mandiri account as of October 15, 2023 totaling 201 friends. Sampling using the Slovin formula with techniquesincidental as many as 67 respondents. The data uses primary data from the answers to the questionnaire. Hypothesis testing uses SPSS. The theoretical basis used is social media, product quality, and buying interest. The results showed social media partially has a significant effect on purchase intention, product quality partially has a significant effect on purchase intention, and social media and product quality simultaneously influence purchase intention

This study looks at how integrated reporting (Y) is impacted by risk management (X1), non-financial performance (X2), and company reputation. The results of the first hypothesis test (H1) indicate that risk management (X1) significantly influences integrated reporting (Y) with a significance value of 0.634 (p>0.05). This means that the null hypothesis (H0) is rejected, indicating a significant contribution of X1 to Y. Conversely, the second hypothesis test (H2) shows that non-financial performance (X2) does not have a significant influence on integrated reporting (Y), with a significance value of 0.001 (p<0.05), so the null hypothesis (H0) is accepted and H2 is rejected. Similarly, the third hypothesis (H3) shows that corporate reputation (X3) does not have a significant effect on integrated reporting (Y) with a significance value of 0.000 (p<0.05), causing the null hypothesis (H0) to be accepted and H3 to be rejected. However, the simultaneous test (H4) reveals that risk management (X1), non-financial performance (X2), and company reputation (X3) collectively have a significant effect on integrated reporting (Y), as indicated by a significance level of 0.000 (p<0.05) and a calculated F value of 11.137, which is greater than the table F value of 3.443. This supports the acceptance of H4, indicating that although some variables are not significant individually, the combination of the three collectively contributes to explaining the variation in integrated reporting (Y).

Passengers or users of air transportation services are increasingly experiencing flight delays and cancellations. Where the Super Air Jet airline experienced damage resulting in flight cancellations, which resulted in passengers experiencing losses in terms of both material and time. This study aims to determine how air transportation is responsible for flight delays and cancellations at the airport. This study uses a qualitative method, where this study is descriptive. Data collection in this study was through interviews, observations and documentations in the field. The results of this study indicate that air transportation is required to provide passengers with rights, namely compensation in accordance with applicable provisions in the form of food and drinks and Rp. 300.000,00 (three hundred thounsand rupiah). However,in practice passenger rights are not in accordance with receiving compensation provided by the airline. This study concludes that there must be supervision, law enforcement and firmness so that passenger rights can be protected and receive optimal justice in the world of aviation.

Islamic entrepreneurship emerges as an ethical alternative to conventional business practices that often ignore spiritual and social values. In this context, sharia values play an important role in shaping the mindset and behavior of Muslim business actors through the integration of relationships with God (hablumminallah) and fellow humans (hablumminannas). This research aims to theoretically examine the integration of sharia values in Islamic entrepreneurship, with a focus on motivation, ethics, social responsibility, and the efforts of business actors in maintaining a balance between spirituality and professionalism. The method used is a literature study that examines theories and previous findings related to Islamic business ethics and the concept of maqasid al-syariah. The results show that Islamic entrepreneurship does not only encourage the achievement of material benefits, but also emphasizes social benefits and business blessings. The implication is that Muslim business actors need to build business practices that are not only professionally competitive, but also reflect the values of justice, honesty and spiritual responsibility in every business decision

Korean drama, or K-Drama, has become a widespread popular cultural phenomenon in many countries, including Indonesia, and has a significant influence on media consumption patterns and digital literacy among young people. This study uses a descriptive-qualitative approach based on a literature review to further explore the influence of Korean drama on digital literacy and humanitarian values among the younger generation. The study focuses on how Korean drama affects these aspects. The findings indicate that watching Korean dramas encourages young people to actively use digital media and technology to search for, understand, and produce digital information. This indirectly enhances their digital literacy skills, including the ability to think critically, evaluate information sources, and communicate digitally. Korean dramas also teach social and moral values such as tolerance, empathy, and social care. These values can strengthen humanitarian values in society if they are well received and practiced. However, the study also shows that excessive consumption has the potential to disrupt productivity, reduce direct social interaction, and increase the likelihood of social isolation, all of which can damage the quality of humanity. This study affirms that Korean drama has a dual potential: as a form of entertainment and an effective educational tool to shape a digitally literate and highly humane younger generation. The successful utilization of Korean drama heavily depends on wise media consumption management as well as support from education and families in creating a balance between the digital world and the real world. The results provide recommendations for educators, parents, and policymakers to guide the healthy and productive use of digital media. This will enable the maximization of digital literacy and humanitarian values in the era of globalization.

This study aimed to develop a competency-based performance evaluation model for mathematics teachers at the junior secondary level. Recognizing the crucial role of teacher quality in student achievement, the study focused on measurable aspects of performance, including content mastery, instructional management, and professional commitment. A quantitative approach was employed using a research and development (R&D) framework, supported by a quasi-experimental design with pretest-posttest control groups. Data were collected via structured questionnaires, classroom observations, interviews, and expert validations through focus group discussions. Statistical analyses included descriptive statistics, ANOVA, t-tests, and confirmatory factor analysis using SPSS and LISREL. The results indicated that the developed model effectively differentiated teacher performance across various school categories, with 45% categorized as good, 53% adequate, and 2% poor. Student achievement was positively correlated, with 82% achieving the minimum competency threshold. The factor analysis confirmed a valid measurement model: F1 = 0.505ZX1 + 0.475ZX2 + 0.308ZX3, explaining 57.92% of the variance in teacher performance. The findings suggest that teacher evaluation must integrate multidimensional competencies and contextual factors to be accurate and actionable. This study contributes a validated, data-driven evaluation framework aligned with national standards and global educational expectations, offering practical implications for policy, supervision, and teacher development.