The rise of technology and social media has transformed product promotion and marketing in the digital era. Social media, word of mouth (WOM), and advertising effectiveness significantly influence consumer buying interest. This study examines their impact on buying interest in Teh Gelas products in Batam City using a quantitative descriptive approach. With a sample size of 100 respondents determined via the Lameshow formula, the study targeted Teh Gelas consumers who had tried the product at least once in 2023. Data was collected through an online questionnaire and analyzed using SPSS. Results indicate that social media, WOM, and advertising effectiveness each positively and significantly affect buying interest in Teh Gelas.

This study aims to examine the relationship between fear of missing out (FOMO), celebrity influence, and limited editions on the purchase intention of Labubu dolls. Data were collected from 107 respondents within the Labubu fan community on social media using a combination of purposive sampling and snowball sampling methods. Data collection was conducted through questionnaires, and the analysis was performed using SPSS software, including validity and reliability tests, classical assumption tests, and hypothesis testing. The results of the study indicate that FOMO, celebrity influence, and limited editions collectively have a significant relationship with Labubu purchase intention. These findings highlight the importance of leveraging marketing strategies based on FOMO and limited editions, as well as collaborations with celebrities, to enhance product appeal and drive sales. This research provides practical guidance for businesses in developing effective marketing strategies.

The rapid evolution of industrial robotics has been significantly influenced by the integration of computational data and social media, enabling robots to become more adaptive and responsive in collaborative work environments. This study investigates the role of social media and computational data in enhancing the adaptability of industrial robotics through machine learning techniques. By integrating sentiment analysis from social media with sensor data from industrial robots, this study examines how real-time data functions can improve robot decision-making and human-robot collaboration. Experimental results show a 23% increase in operational efficiency, an 89% accuracy rate in social interaction classification, and a 15% reduction in prediction errors. Furthermore, 62% of public sentiment toward adaptive robots is positive, highlighting the growing acceptance despite concerns over the impact of automation on jobs. These findings suggest that leveraging social media and computational data can significantly enhance the adaptability of robots, leading to a more efficient and socially conscious industrial ecosystem.

This study aims to determine the effect of thin capitalization, capital intensity, and profitability on tax avoidance with institutional ownership as moderation. The population in this research consists of mining sector companies that were listed on the IDX during the 2019-2023 period. The sample in this study used purposive sampling method and obtained 20 companies. The research utilizes secondary data, analyzed using descriptive statistical methods and MRA. The findings reveal that thin capitalization does not influence tax avoidance, whereas capital intensity and profitability exhibit a significant positive impact on tax avoidance. Furthermore, institutional ownership is unable to moderate the relationship between thin capitalization and tax avoidance. However, institutional ownership effectively weakens the influence of capital intensity and profitability on tax avoidance. The lesson we can take is that companies need to manage capital intensity and profitability transparently to reduce the risk of tax avoidance and audit. Institutional ownership acts as an effective supervision that can weaken the impact of these two variables, so it needs to be improved in corporate governance.

This study explores the integration of traditional kite flying into geometry lessons at Madrasah Ibtidaiyah Roudlotul Huda Terban. As a cultural activity rich in geometric elements—such as shapes, angles, and symmetry—kite flying offers a meaningful context for learning. Using a two-cycle Classroom Action Research (CAR) approach, data were gathered through observation, interviews, and documentation. The results showed that incorporating this activity improved students' understanding of geometry, increased engagement, and fostered a positive attitude toward mathematics. It also supported character education by promoting local cultural values. The study concludes that traditional games can be effective, culturally relevant tools for enhancing visual and spatial learning, and recommends that teachers develop similar innovative models to enrich education.

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