This study aims to find out how the Koto Majidin-Jambi Student Youth Association (IPMKM-J) implements a budgeting system on every incoming and outgoing fund that they will use in implementing the IPMKM-J work program. The method used in this study is qualitative method, which is a method that collects data which is then explained in words. Primary data were obtained from observations and interviews conducted with parties involved in IPMKM-J and secondary data were obtained from literature studies such as scientific journals, books, and e-books. The result of his research is that IPMKM-J has implemented a budgeting system in preparing budgets for the work programs they hold. The budgeting they made was the Draft Cost Budget (RAB).

Today, world economic growth is driven by globalization. With globalization, cross-border transactions increase, which allows investments, goods, and services between countries to become easier. By using transfer pricing methods, businesses can reduce their tax payments. This research aims to study how debt arrangements, tunneling incentives, and thin capitalization impact transfer pricing and tax minimization. The objective is to determine whether the effect of debt is strengthened or weakened by these arrangements. This study conducted qualitative descriptive research. Data collection was done through literature study. The results show that debt convenant, tunneling incentive, and thin capitalization have a significant positive effect on transfer pricing. Tax minimization is able to strengthen the influence of debt convenant, tunneling incentive, and thin capitalization on transfer pricing.

Batik culture is very strong in Indonesia, this is the reason that batik can be found throughout the archipelago, with unique characteristics that distinguish it in each region. However, people are often confused and find it difficult to recognize one type of batik from another. One of the famous types of batik motif is Batik Parang. This research aims to establish a Convolutional Neural Network (CNN) model to classify Batik Parang and help people distinguish it from other batik motifs. Deep learning, particularly CNN, was chosen because it has a high accuracy rate in image classification. A quantitative Experimental design is used, using a dataset of 100 batik images evenly divided into two classes, namely Batik Parang and not Batik Parang. The dataset is divided into two categories, namely training data and testing data, with a data ratio of 80:20. Thus, by using Convolutional Neural Network (CNN), the classification between Batik Parang and not Batik Parang produces an accuracy of 95%, with the use of epoch = 118 and batch_size = 100.

This research aims to evaluate the effectiveness of linear regression as a forecasting tool to estimate the Provincial Minimum Wage (UMP) in Indonesia. Utilizing UMP data from various provinces during the period 2002-2022, this study employs linear regression to analyze the factors influencing UMP determination. The predicted UMP for North Sumatra in 2023 demonstrates a high level of accuracy (R-squared = 0.9678), affirming the potential of linear regression as an effective tool to understand regional economic dynamics. The research provides a crucial foundation for policymakers in regional economic planning and suggests avenues for further investigation, including exploring alternative prediction methods and analyzing the impact of UMP regulation policies.

Businesses must prepare themselves to cope with unpredictable economic changes. Every business must increase its value for long and short term business by considering current conditions in order to survive. This research aims to determine how business value is moderated in profitability by the set of investment opportunities, dividend policy, and financial risk. This study uses quantitative methods. Secondary data was used in this research. Manufacturing companies listed on the Indonesia Stock Exchange (BEI) were the subject of research for seven years, from 2015 to 2022. The research results show that investment opportunity sets, dividend policies and financial risks influence the firm value variable. The moderating variable profitability is able to strengthen the relationship between the variables Investment Opportunity Set, Dividend Policy and Financial Risk on Company Value.

The purpose of this study is to investigate the effectiveness of applying reading skills at a glance in improving understanding of scientific work. The method used in this study was library study. The data in this study were obtained from reading reference books and journal articles.  The result of this study is that by applying fleeting reading skills in understanding scientific work, we can improve academic literacy, help students and researchers access information quickly, and form critical and effective individuals in managing information. A fleeting reading skill is not just a technical skill, but a learning strategy that supports the achievement of higher education goals. In extensive reading, these skills are key to achieving an overall picture and basic information of scientific texts. In addition, the application of fleeting reading skills in scientific work provides significant benefits, such as time efficiency and the ability to quickly identify key information, although deep reading remains essential for comprehensive understanding.

The purpose of this LSR is to determine the influence of transformational leadership variables on work motivation or performance determinants in companies. This research examined and reviewed 38 journal articles from two databases, Science Direct, Emerald Insight, and Scopus, from Publish or Parish, from 2019 to 2023. The analysis used PRISMA screening to obtain 38 articles. In this research we examine the benefits of transformational leadership in supporting employees to achieve goals that influence their behavior. In other words, we examine how organizations can use transformational leadership to develop employees. The aim of this research is to determine the influence of transformational leadership variables on work motivation variables. It has been found that there is a positive relationship between efficiency and job satisfaction in many fields. This means that when performance increases, employees also feel satisfied with the work they do.

A multidisciplinary approach is a method in education that combines various disciplines to create a better understanding. This approach recognizes that the real world is not divided into separate categories of knowledge, therefore it tries to bring together various disciplines so that students can see the connections between concepts.  This study aims to evaluate the effectiveness of the multidisciplinary approach method in the context of learning at the primary school level. The background of this research is based on the need to develop a holistic learning approach that suits the needs of today's children. A literature study was conducted to determine the concept of multidisciplinary approach and its impact on learning achievement and development of primary school children. The literature study method was used to collect, review and synthesize related research findings. This research is expected to provide in-depth insight into the potential application of the multidisciplinary approach in learning at the primary school level. The practical implications of the findings can provide direction for the development of more effective curriculum and teaching methods at the primary school level.   

This research aims to find out how much Product Quality affects Customer Loyalty through Digital Marketing of Somethinc products (Case Study of students at the Islamic University of Malang). This research consists of one independent variable, namely Product Quality and one dependent variable, namely Customer Loyalty and Digital Marketing as intervening variables. The analysis method used is path analysis. The data collection method in this research was to use a questionnaire filled in by respondents, namely UNISMA students who bought and used Somehinc products. The research results obtained based on the Partial Test (t Test) showed: a) there is a significant influence of Product Quality on Digital Marketing, b) there is a significant influence of Product Quality on Customer Loyalty, c) there is a significant influence of Digital Marketing on Customer Loyalty.

Kebebasan berekspresi adalah hak setiap orang, setiap jenis kelamin dan setiap makhluk yang ada. Namun, karena rendahnya pemahaman tentang kebebasan berekspresi, ada batasan dalam hal status gender. Tulisan ini dibuat dengan menggunakan metode penelitian kualitatif untuk menjelaskan fenomena keterbatasan ekspresi yang disebabkan oleh kesalahpahaman dalam penafsiran pandangan tentang gender dalam masyarakat. Perspektif gender adalah pemahaman tentang perspektif dalam melihat dampak atribut gender seseorang terhadap kemungkinan seseorang untuk membangun peluang, peran sosial, dan interaksi dengan atribut gender yang berlawanan. Fungsi gender seperti, fungsi sosial, fungsi reproduksi, fungsi peran sosial, fungsi gender yang mengarah pada aspek budaya dan fungsi gender dalam menciptakan aturan penting tentang apa yang pantas dan apa yang tidak pantas.