Packaging plays an important role in maintaining the quality, stability, and effectiveness of medicines, both in the form of pharmaceutical preparations and herbal products. This review article aims to analyze the role of primary and secondary packaging materials through literature studies from various relevant journals. The method used was a literature review of four selected national and international journals that discussed the influence of packaging on product stability, information effectiveness, and product image in the eyes of consumers. The results of the study show that primary packaging functions to protect products directly from environmental influences, while secondary packaging functions in distribution, storage, and strengthening visual and branding aspects. Innovations such as the use of adsorbent plastics and visual redesign have been proven to increase stability and consumer confidence in the product. It can be concluded that packaging is a crucial aspect that not only maintains the physical-chemical quality of the product, but also shapes consumer perception and compliance.

This research aims to analyze the evolution and innovation of sharia savings products in Indonesia through a literature-based qualitative approach. The background of the research is based on the significant growth of the national sharia banking sector, driven by government regulations, technological advancements, and changes in customer preferences. This study uses a literature review method by analyzing various secondary sources such as scientific journals, regulations, and financial reports to identify the patterns of Islamic savings product development over time. The research results show that the transformation of sharia savings products is driven not only by religious aspects but also by the demand for service efficiency and financial inclusion. The merger of several Islamic banks into Bank Syariah Indonesia also accelerated the digitalization of Islamic savings services. Although there are challenges such as low Islamic financial literacy and limited infrastructure, development opportunities remain wide open through educational strategies and the integration of the halal ecosystem. Innovations such as the opening of online accounts and the diversification of goal-based products have successfully increased sharia financial inclusion, particularly among the younger generation. The implications of this research emphasize the importance of adaptive product development strategies, financial education, and cross-sector collaboration to strengthen the competitiveness and sustainability of sharia savings products in Indonesia.

This article examines the role of literature as a medium for social criticism. Literature is not merely a collection of beautiful words; it also functions to convey emotions, ideas, and criticism regarding social issues. Literature can portray societal conditions and various issues veiled in public discourse, fostering debate, reflection, and acting as a catalyst for social change. This article specifically analyzes W.S. Rendra's poem "Orang Kepanasan" (People Overheated) as a clear example of how literature can serve as a medium for social critique.Using a descriptive qualitative approach and documentation method, this study identifies various forms of injustice, including social inequality, legal injustice, and political injustice, as represented in the poem. Rendra employs symbolism and precise language to express public dissatisfaction, even if not explicitly. The per-stanza analysis of the poem reveals sharp criticism that depicts the limited lives of the marginalized confronting luxury and power. Thus, this article affirms that literary works have a cumulative role in shaping public opinion, fostering critical thinking about surrounding circumstances, and disseminating critical ideas, even if change does not occur instantaneously.
 
 

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.