This study aims to describe the trend of research on carbon tax, focusing on article identification including the year of publication, the countries that produce the most articles, the articles with the most citations and related topics. This study uses bibliometric analysis with VOSviewer software based on Scopus data, covering 206 articles published from 2015-2025. Data was collected using the keyword “Carbon Tax” to be analyzed for identification. The results found that the number of publications on carbon tax fluctuated each year, with 2024 being the most published year with 37 articles. China and the United States lead in the number of articles and citations, followed by India and other countries. The article "Retailer-driven carbon emission abatement with consumer environmental awareness and carbon tax: Revenue-sharing versus Cost-sharing" was the most cited with 359 citations. Research trends on carbon taxes focus on emissions control and the environment, emissions trading and public policy, economic analysis and computational modeling, sustainability policy and supply chains and environmentally sustainable renewable energy. The pattern of research conducted by researchers shows that research on carbon tax now focuses on carbon emission trading, energy supply chain, transition to renewable energy as well as more technical aspects such as carbon accounting, sensitivity analysis and energy utilization in achieving net zero emission

This study aims to analyze the relationship between work-life balance and AKHLAK core values ​​in the context of employee performance in Indonesian State-Owned Enterprises (BUMN). Work-life balance has been proven to be an important factor in improving employee performance and well-being, but there has been little research exploring how AKHLAK core values—including Amanah, Kompeten, Harmonis, Loyal, Adaptif, and Kolaboratif—can support the achievement of work-life balance in BUMN. This study uses a qualitative approach with document analysis, observation, and in-depth interviews in several BUMN in Indonesia. The results of the study indicate a significant relationship between work-life balance and AKHLAK core values. Work-life balance sub-parameters such as work time effectiveness, involvement in work, work schedule flexibility, and manager support are positively correlated with AKHLAK values, such as Kompeten, Kolaboratif, and Adaptif. This study also found that the implementation of AKHLAK core values ​​can create a healthier and more harmonious work environment, which ultimately improves employee retention and performance. Therefore, the implementation of AKHLAK values ​​needs to be strengthened by policy makers in BUMN to achieve optimal work balance, which contributes to improving overall organizational performance. This study is expected to be a strategic recommendation for BUMN in implementing work-life balance policies based on AKHLAK values.

The design of banknotes is not merely an aesthetic element but also holds symbolic meanings that reflect a nation's identity, history, and cultural diversity. This study analyzes the design of the 2022 Rupiah banknotes using Charles Sanders Peirce’s semiotic approach, which consists of icons, indexes, and symbols, through a qualitative descriptive method. The findings indicate that the visual elements in these banknotes function not only as a medium of exchange but also as a visual communication tool that strengthens nationalism and cultural awareness. National heroes, traditional dances, indigenous flora, and natural landscapes featured on each denomination carry both explicit and implicit meanings that represent Indonesia's historical and cultural values. Furthermore, the design differences between the 2016 and 2022 emissions, such as the use of more vivid colors, varied sizes, and enhanced security features, highlight the government's visual communication strategy to maintain authenticity and facilitate Rupiah identification. This study provides insights into how banknote design serves as an educational medium and a unifying tool for the nation through meaningful visual symbols.

The development of digital technology has changed the way consumers interact with brands, with social media now becoming the main platform for digital marketing. Strategies such as endorsements by social media influencers and electronic word of mouth (E-WOM) have become increasingly popular approaches to building brand awareness and influencing consumer purchasing decisions. Yuikaa Fashion Store, as an online fashion industry player, has also utilized these two strategies in an effort to increase consumer interest in purchasing. However, the effectiveness of implementing these strategies still faces various challenges, such as the selection of unappealing influencers, a lack of content updates that follow trends, and negative reviews from consumers. Based on these phenomena, this study aims to analyze the influence of influencer endorsements and E-WOM on consumer purchasing interest at Yuikaa Fashion Store. The results of this study are expected to provide practical contributions to the development of digital marketing strategies and enrich academic literature on consumer behavior within the context of the online fashion industry.

The documentary film Breaking Boundaries: Ruang Yang Sama explores the experiences of athletes with disabilities in Bandung Regency as they confront prevailing social stigma. Rather than allowing their physical limitations to hinder them, these athletes turn such conditions into motivation to pursue achievements in sports. This documentary employs a directorial concept that combines expository and observational approaches. The expository method utilizes voice-over narration to present data-based information, while the observational style captures the athletes’ activities naturally, without direct intervention from the filmmaker. The filmmaking process follows three key stages: pre-production, production, and post-production. As the director, the author is responsible for guiding the visual narrative to support the intended message. The documentary applies a three-act narrative structure—introduction, conflict development, and resolution—which contributes to the coherence of the storyline. Through this combination, the film aims to portray the realities faced by disabled athletes and foster greater appreciation for their efforts and accomplishments in sports

This final project is a video feature focusing on cabaret as a platform for developing language and artistic expression among its members. The video presents several interviewees as the primary content, offering insights into their experiences. In its creation, the directing process plays a crucial and inseparable role. This video feature applies a directing concept that significantly influences the production process, resulting in a well-structured piece. In general, directing is the process of translating a script into a visual form that aligns with the creative vision. The purpose of this report is to explain the directing concept applied in the making of the video, covering the video feature style, the chosen approach, and the structure of its presentation. The director holds a central role in overseeing all stages of production—pre-production, production, and post-production. The directing style used in this video adopts an expository approach, aiming to convey the story and message through voice-over narration and interviews with key sources. The video feature “Kabaret Bandung: The Art of Speaking, the Language of Creation” successfully implements key directing principles, both in terms of style and approach. The application of these concepts allows the video to be crafted in line with the director's vision and the intended target audience.

This study investigates the effect of using audio-visual learning media on the learning motivation of Package C learners at the Medan City Learning Activity Center (SKB). The research problem addressed is the low learning motivation among nonformal learners, which affects their learning outcomes. The purpose of this study is to determine whether the use of Plotagon-based audio-visual media can significantly increase learner motivation. A quantitative approach with a quasi-experimental design (One Group Pretest-Posttest) was used. Data collection was conducted using a Likert-scale questionnaire, validated by an expert and tested on a trial class. The sample consisted of 25 learners. Data analysis included normality tests, homogeneity tests, and hypothesis testing using a paired t-test. The results showed a significant increase in the average motivation score from the pretest (51.84) to the posttest (89.56). The hypothesis test produced a t-count value of 24.156, which was greater than the t-table value of 2.064 at a 5% significance level, with a p-value < 0.001. This indicates a statistically significant difference between the pretest and posttest scores, confirming that the use of Plotagon audio-visual media effectively enhances the learning motivation of Package C learners. The study suggests that integrating interactive and engaging media in nonformal education can improve learning outcomes and student enthusiasm.

Character education is one of the essential elements that must be systematically integrated into every aspect of higher education implementation, including the management of human resources (HR), which serves as a key pillar in the execution of education. This study aims to identify and analyze how character-oriented human resource management is implemented at Universitas Linggabuana PGRI Sukabumi. The research method used is qualitative descriptive, with data collection techniques including interviews, observations, and documentation. The results of the study show that HR management strategies are carried out through value-based staff selection, character training, integration of character values into the curriculum, and performance evaluations that emphasize integrity and work ethics. This approach fosters an organizational culture that continuously supports the development of student character. The implications of these findings indicate that HR management integrated with character education can strengthen the university’s mission to produce graduates who are not only competent but also morally grounded. This research provides an important contribution to the development of value-based HR management models and serves as a reference for higher education policies focused on character formation.

This study aims to examine the implementation of the Creative Entrepreneurship Project learning program within the Teaching Factory at SMK Negeri 9 Padang. The research employs a descriptive qualitative method, with data collected through observation, interviews, and documentation. The research informants consist of PKK teachers, students, and TEFA managers. The findings indicate that the planning of practical activities has been carried out systematically, including the development of a curriculum based on the Merdeka Curriculum using the best learning method, preparation of facilities and infrastructure in accordance with industry standards, procurement of materials through third parties, integrated scheduling systems, and student selection based on skill levels. The implementation of practical activities follows industry work standards, group task division, rotation systems, intensive teacher supervision, an industrial discipline culture, strict quality control, production time efficiency, and both order-based and independent production. Evaluation is conducted comprehensively, covering student competency assessment in four areas (planning, work process, product outcome, and sales), product quality evaluation, learning process evaluation, and the positive economic impact on the school. The implementation of the Teaching Factory has proven effective in developing students’ technical competencies and entrepreneurial spirit, although challenges remain, such as suboptimal TEFA management structure and limited production space.

Breast milk damming is the result of inadequate emptying and delayed milk ejection, which blocks the glands and causes the milk to get dammed. Breast milk dam events are brought on by a build-up of breast milk and inadequate milk ejection, which obstructs the milk ducts and produces breast enlargement. The purpose of this study is to examine the variables that affect postpartum women's breast milk dams. This study's methodology combines a cross-sectional approach with analytical survey research to get quantitative results. Respondents were given a questionnaire form to complete in order to collect data. The research sample used a total sampling of 37 respondent. Total sampling was used to determine sampling. Data were analyzed using Chi-square test with the help of Fisher’s exact test and Likelihood ratio. The results of the research in this study showed that all variables influenced breast milk dam by obtaining a p value <0.05. Bivariate analysis on breastfeeding position found P = 0.012 which means there is an effect of breastfeeding position on breast milk dam. In breast care, the value of p=0.001 was obtained which has an influence on breast milk dam. While the frequency of breastfeeding has an effect on breast milk dam with a value of p=0.000. And in knowledge with a value of p=0.009 which means it has an influence on breast milk dams. It was concluded that there was an influence of breastfeeding position, breast care, breastfeeding frequency, and knowledge on breast milk dams. The most influential factor on breast milk dam is the breast care variable.