The glass ceiling phenomenon is an invisible barrier that limits women in achieving leadership positions, including in the accounting profession. Although women's participation in the workforce has increased, they still face gender bias, social stereotypes, discrimination based on preferences, and dual role pressures. This study aims to examine in more depth the causes and impacts of the glass ceiling phenomenon in the accounting profession through a cross-continental literature study approach. Using Gender Role Theory, it was found that social norms attached to women's traditional roles contribute greatly to negative perceptions of their leadership abilities. Meanwhile, the theory of Socialist Feminism explains that gender inequality in the workplace is the result of a system of capitalism and patriarchy that limits women's access to power and strategic positions. The discussion in this article shows that in various regions, including Africa, Asia, Europe, and America, patriarchal organizational structures and cultures are still the main barriers to women's career advancement. These results emphasize that the glass ceiling is not an individual obstacle, but a systemic phenomenon that needs to be addressed through inclusive policies, structural organizational reforms, and more gender-equitable social awareness.

This research aims to discover the role of offerings in the financial management of nonprofit organizations, namely the Church. This research uses descriptive qualitative methods. Data collection methods used are direct interviews and documentation at one of the nonprofit-oriented entities. The data analysis techniques used are data reduction, data presentation, and conclusion drawing. This study's results explain that offerings play an important role in the financial management of nonprofit organizations where the object used is the Church. Offerings also have many types, but the financial statements made are still single-entry or simple bookkeeping.

The choice of business entity by micro, small, and medium enterprises (UMKM) carries significant fiscal implications, as it determines the applicable tax regime. Generally, the Commanditaire Vennootschap (CV) is considered more tax-efficient than a Limited Liability Company (Perseroan Terbatas/PT), as profits withdrawn as prives are not subject to double taxation. However, under Indonesia's progressive Individual Income Tax (PPh OP) system, the tax burden on prive can exceed the final 10% tax rate on dividends distributed by PTs, particularly at higher income brackets. This study employs a qualitative approach through literature review and tax burden simulation comparing CV and PT. The findings reveal that the fiscal efficiency of CVs largely depends on the owner's personal income tax rate. The results emphasize the strategic role of Notaries as both legal and fiscal advisors in guiding UMKM to select the most appropriate business form. This research contributes to the tax policy discourse and strengthens the understanding of the Notary's role in fostering UMKM compliance and sustainability.

Patient safety is a fundamental component of healthcare quality and a key indicator of hospital performance. Ensuring its implementation requires not only technical competence but also psychological and organizational support. This study aims to analyze the effect of motivation and coaching on the implementation of patient safety among nurses, with responsive culture as a mediating variable at Hospital X, Bekasi. A quantitative approach was employed using a cross-sectional design. Data were collected from 162 nurses in inpatient units using a structured questionnaire and analyzed with Structural Equation Modeling–Partial Least Squares (SEM-PLS) using SmartPLS software. The results showed that both motivation and coaching have significant direct effects on the implementation of patient safety. In addition, both variables significantly influence the development of responsive culture, which in turn also has a significant effect on patient safety. Responsive culture serves as a strong mediating factor, reinforcing the relationship between individual-level factors (motivation and coaching) and organizational safety outcomes. These findings indicate that motivated nurses who receive structured coaching within a responsive organizational environment are more likely to engage in safe practices. This study contributes to the growing evidence that human and cultural factors are critical in improving patient safety outcomes. It also provides practical recommendations for hospital leaders to focus on motivation strategies, coaching mechanisms, and cultural transformation to build safer healthcare systems. Future research is suggested to involve multiple institutions and integrate qualitative methods for deeper contextual understanding.

The development of information technology has encouraged university libraries to innovate in disseminating information more effectively. Institutional repositories are present as one of the information repackaging products that aim to collect, manage, and disseminate scientific works of academicians in digital form. Repositories can be viewed as valuable assets of an institution that function as a means to improve the reputation of the institution. This study was implemented through a quantitative approach with a descriptive method. This approach was chosen to provide a systematic, factual, and accurate picture of the effectiveness of the directory as an information repackaging product at the Padang State University Library. The results of the study indicate that the use of information repackaging is in the high category in terms of reasons for use, interaction, and results felt by users, although there are still challenges in the completeness and personalization of content. This study recommends the need for continuous evaluation, development of more diverse information formats, and increasing librarian competence in understanding user needs so that the repository can function optimally as a medium for disseminating information and supporting the position of the institution.

Global approaches to Autism Spectrum Disorder (ASD) vary, with increasing emphasis on inclusive practices and cross-cultural research for effective solutions. This study addresses the challenges surrounding the treatment and societal acceptance of children with ASD, particularly focusing on the transition from childhood to adulthood. It explores the initial emotional reactions of parents upon receiving an autism diagnosis and examines how foundations, schools, and clinics manage the care and treatment of children with ASD, emphasizing early and appropriate therapeutic interventions. The research compares the treatment of children with autism in Indonesia and adult individuals with autism in Germany. A mixed-methods approach, combining quantitative and qualitative methods, was employed, including a literature review on Indonesian autism research centers and in-depth interviews with experts from a special school and private therapy clinics in Indonesia. The study examines both beneficial and detrimental aspects of autism treatment, revealing societal misconceptions that perceive autism as a detriment, with therapeutic interventions viewed as the primary means of amelioration. Despite challenges, such as workforce limitations in educating children with autism, the study draws attention to the potential benefits of community-based initiatives in Germany, specifically the employment opportunities at Werkstätten (workshops), as a model for sustainable inclusion for individuals with autism in Indonesia. The research emphasizes the importance of such programs in enhancing autism literacy and preparing educators to foster better practices in young learners, ultimately contributing to the advancement of early childhood education across different cultural contexts.

Ergonomics thermal engineering combines the principles of thermal engineering and ergonomics to design systems and products that optimize energy and resources, improve worker thermal comfort, and reduce thermal stress and fatigue. Small farmers still dry post-harvest food under direct sunlight in open areas. This process produces less than optimal drying thermal temperatures, which impacts long drying times, and dried food is susceptible to dust and animal faeces exposure. In addition, exposure to sunlight on workers causes additional workloads that affect fatigue. This can be overcome by utilizing solar collectors through dryer design based on anthropometric data of workers as users. The dryer was designed through an ergonomics thermal engineering study. Based on anthropometric data and percentile calculations, dimensions were obtained for the dryer design, such as the bottom shelf with a height from the floor of 66.88 cm based on the knuckle, the top shelf height of 123.8 cm from the floor based on standing eye height, and the height of the drying room air chimney from the floor is 177.59 cm based on the height of the upper reach. To avoid new problems with the dryer application, a table was designed as a workaid with a height of 84.31 cm based on the height of the standing elbow. Applying the principles of ergonomics thermal engineering can create systems and products that are more comfortable, safe, and efficient for workers.    

Purpose : The study evaluates the relationship between the elements perceptions of a good tax system – simplicity and fairness – and tax compliance.
Method : The survey was conducted using Cochran’s sampling technique with 384 respondents, drawn from personal and corporate income taxpayers, tax professionals, and tax officials across Nigeria. This study uses Partial Least Square Structural Equation Modelling (PLS-SEM) to analyse the relationship of tax simplicity and tax fairness with tax compliance.
Findings : The study found that there is a significant relationship between tax simplicity and tax compliance. It was also found that tax fairness perception has a substantial relationship with tax compliance.
Novelty : Some earlier studies have identified varied factors affecting tax compliance behaviour such as audits, tax education, trust in tax authorities and tax morale. This study identifies the interplay of tax simplicity and fairness in determining the tax compliance behaviour. It underscores that in a well-structured tax system, characterised by streamlined tax laws, if tax can be levied on taxable objects (people or organisations), then tax can provide benefits to both taxable objects and the government.

The issue arises from Article 15 paragraph (2) letter f of the Notary Position Law (UUJN), which grants notaries the authority to draw up deeds related to land affairs but fails to clearly define the scope of that authority. This creates conflict with Article 2 of Government Regulation No. 37 of 1998 in conjunction with Government Regulation No. 24 of 2016, which stipulates that PPATs have the authority to draw up authentic deeds regarding certain legal acts in land affairs. This study employs a normative juridical method by reviewing statutory regulations and legal literature to analyze the issue. The results show that this overlapping authority leads to legal uncertainty and potential conflict between professional functions. In practice, although notaries are normatively granted authority in land-related matters, their implementation remains limited, as deeds drawn up by notaries cannot serve as a legal basis for land registration unless the notary is also appointed as a PPAT. Therefore, a legal reform is necessary, either through a revision of the UUJN or the establishment of implementing regulations that clarify each official’s authority. By doing so, legal certainty can be achieved, and inter-professional disputes can be minimized.

Orthosiphon aristatus is a medicinal plant that has the potential as a natural antibacterial agent. This study aims to evaluate the effect of cat's whiskers leaf extract on microbial growth using Nutrient Agar (NA) media with variations in extract concentrations of 100 gr, 50 gr, and 25 gr. Antibacterial activity tests were carried out using the well diffusion paper disk method, and observations of microbial growth inhibition zones were carried out after incubation for 24 hours at 37°C. The test results showed that there was inhibition of microbial growth that varied according to the concentration of the extract used; a concentration of 100 gr gave the largest inhibition zone compared to 50 gr and 25 gr. Data analysis showed that increasing extract concentration was directly proportional to increasing antibacterial effectiveness. These findings indicate that Orthosiphon aristatus leaf extract has the potential as a natural antibacterial that is effective in inhibiting microbial growth in NA media, so it has the potential to be developed as an active ingredient in pharmaceutical formulations.