This study aims to analyze the influence of Leadership Communication Style, Work Facilities, and Organizational Communication Climate on employee performance at the Pidie Jaya Investment and One-Stop Integrated Service for Manpower and Transmigration. The research method used is an associative method with a quantitative approach, while data collection is carried out by distributing questionnaires to all employees using a census technique. A total of 40 employees became respondents in this study. The results of the analysis show that partially, Leadership Communication Style, Work Facilities, and Organizational Communication Climate each have a significant effect on employee performance. In addition, these three variables also have a simultaneous effect on employee performance. This finding confirms that the better the communication style applied by the leader, supported by adequate work facilities and a conducive organizational communication climate, the greater the potential for improving employee performance. Therefore, it is important for this agency to continue to improve these three factors so that employee productivity and work effectiveness can be increasingly optimal, supporting the achievement of organizational goals as a whole.

One of the local food potentials in the Woitombo Village area, Mowewe District, East Kolaka Regency is the sago plant. Opportunities for utilizing local sago food processing in this area are still lacking, while the potential for this processing can support food security and nutritious eating programs in the area. The lack of knowledge and skills of the local community is the cause of not utilizing the local food potential of sago. Based on this, the service team will provide training and assistance to women who are members of a Dasawisma group, with the aim of increasing women's capacity through processing local sago food in the area using the socialization, counseling and training stages in local sago food processing, which can support the sustainable development of sago plants in supporting food security and nutritious eating programs in the area. The result of this activity is that the women who took part in the activity gained knowledge and skills in processing local sago food, with a very enthusiastic attitude in the activity and at the end of the training activity were able to make and produce local sago food preparations, namely processing wet sago into sago flour and then processing the sago flour into sinonggi (a traditional specialty food) and sago plates (traditional cakes).

With the rapid advancement of information technology, maintaining a stable and efficient computer network has become essential, particularly in educational settings. SMK Negeri 1 Surabaya encounters difficulties in managing its limited bandwidth because of the large number of users accessing the network simultaneously. This research focuses on applying bandwidth management through the Queue Tree technique combined with Per Connection Queuing (PCQ) on the school's computer network using Mikrotik hardware. The approach aims to enhance network performance by improving throughput, minimizing delays, and stabilizing jitter. Evaluation of Quality of Service (QoS) indicators—including throughput, packet loss, delay, and jitter—demonstrated favorable outcomes, with all metrics categorized as good. Findings confirm that using Queue Tree and PCQ methods contributes to fairer bandwidth distribution, mitigates network congestion, and improves overall network quality in the educational environment. This study offers a practical solution to support teaching and administrative processes by providing a more reliable and efficient network infrastructure.

Product photography training is one of the important strategies in increasing consumer appeal to MSME products. This activity was carried out with the aim of helping MSME Teh Poci Bu Minah in Wadungasih Village, Sidoarjo, in developing the visual quality of its products to be more attractive and competitive in the digital market. The methods used in the training include an introduction to the basics of product photography, lighting techniques, product arrangement, and the use of simple tools such as cellphone cameras. The results of the training showed a significant increase in participants' ability to produce more professional and attractive product photos. In addition, there was an increase in consumer interest based on engagement data on social media and an increase in sales after the publication of photos that had been improved in quality. This activity is expected to be an example of MSME empowerment through increasing digital and visual literacy.

This study explores the psychosocial determinants influencing postpartum contraception selection through a comprehensive approach. A cross-sectional study was conducted on 120 respondents in Bogor Regency, using purposive sampling via Google Forms. Research instruments included the Knowledge Questionnaire on Postpartum Contraception (KQPC) and Multidimensional Health Locus of Control (MHLC) to analyze factors influencing contraception decisions. Research findings demonstrate that knowledge levels, locus of control, economic status, and education significantly impact contraception method selection. Respondents with high knowledge were more likely to choose modern contraception methods (78.3%), while those with low knowledge preferred traditional methods (45.8%). Logistic regression analysis revealed that contraception knowledge contributed most significantly with an odds ratio of 2.512. The study emphasizes the need for personalized approaches in contraception counseling, considering biological, psychological, social, and economic factors. Key recommendations include developing comprehensive educational programs, professional health training, and designing reproductive health policies responsive to individual needs.
 

Technological shifts and changing consumer behaviors require organizations to continuously innovate in order to remain competitive. In this context, creative leadership plays a strategic role in driving market disruption through the development of relevant and adaptive business model innovations. This study adopts a qualitative approach based on secondary data using the Systematic Literature Review (SLR) method. A variety of academic sources, including journal articles and case studies of companies such as Netflix, Gojek, and Ruangguru, were systematically analyzed to identify strategic leadership patterns in creating disruption. The findings indicate that creative leaders do more than just adopt technology—they design innovation ecosystems that foster experimentation, continuous learning, and responsiveness to market needs. Strategies such as digital platform development, big data utilization, and business model transformation serve as key tools in challenging conventional market boundaries. This study contributes conceptually to the understanding of the relationship between creative leadership and business model innovation in navigating the complexities of the digital era.

Production facility layout design is an important part that must be considered in an industry. Banjarsengon coffee house is one of the coffee suppliers in Jember with product types such as robusta and arabica coffee from the Argopuro mountains. The purpose of the research is to reduce material handling costs generated by the industry in order to produce the most optimal costs, and design a proposed layout as an alternative to help reduce material handling costs. This industry processes its products from upstream to downstream so that it has 2 production sites, namely the production house and Cafe Rumah Kopi Banjarsengon. The research was conducted with an interview approach to key informants and continued by calculating material handling costs and the Craft method. The results showed that the initial layout of Banjarsengon Coffee House resulted in material handling costs of Rp. 534,437 and after iteration through the Craft Method, an alternative layout was obtained that resulted in more efficient material handling costs of Rp. 464,302. This shows that there is a material handling cost savings of 13.1% or Rp. 70,135.

This study examines the tax policies during the time of Abu Yusuf, a prominent Islamic scholar and economist who significantly contributed to the Islamic financial system through his work Kitab al-Khara. The research aims to analyze Abu Yusuf's taxation concepts, their implementation during the Abbasid Caliphate, and their relevance to modern taxation systems, particularly in Indonesia. This study employs a qualitative method with a literature review approach. The findings indicate that Abu Yusuf favored a proportional tax system (muqasamah) over a fixed tax system (misahah), as it is fairer and more adaptable to economic fluctuations. He also emphasized the importance of tax officials' integrity, transparency in tax administration, and strict supervision of tax collectors to prevent corruption. This study highlights that Abu Yusuf’s taxation principles remain relevant in modern taxation systems, particularly in terms of fairness, efficiency, and fiscal transparency.

This study aims to analyze violations of accounting professional ethics at PT Indofarma Tbk, a state-owned pharmaceutical company in Indonesia. The case gained public attention following an investigative audit report by the Audit Board of the Republic of Indonesia (BPK), which revealed financial statement manipulation causing state losses amounting to IDR 371.83 billion. This research employs a qualitative approach using a case study method. Data were obtained through the analysis of financial statements, BPK audit findings, as well as relevant literature and publications. The findings indicate violations of several fundamental ethical principles, including integrity, objectivity, professional competence, confidentiality, and professional behavior. The main contributing factors, based on the fraud triangle theory, are financial pressure, opportunity arising from weak internal controls, and rationalization by management. This case emphasizes the importance of implementing professional accounting ethics and strong oversight in the preparation of financial statements to maintain public trust and corporate integrity. The study implies the urgent need to strengthen internal control systems and enforce ethical standards as preventive measures against fraud.

This research aims to analyze the effect of free cash flow on financial distress through return on assets and debt to assets ratio in the pharmaceutical subsector listed on the Indonesia Stock Exchange (BEI) during the period of 2020-2023. The analytical methods employed include descriptive analysis, correlation analysis, classical assumption testing, multiple linear regression analysis, and path analysis. The tool used for analysis is SPSS Version 25. The population consists of 13 companies, and through purposive sampling, a sample of 10 companies was obtained, resulting in a total of 40 firm observations over the 4-year period. The findings indicate that free cash flow has a negative effect on financial distress. Additionally, free cash flow positively influences both return on assets and debt to assets ratio. Return on assets has been proven to mediate the effect of free cash flow on financial distress, while debt to assets ratio does not demonstrate significant mediating capability. The originality of this research builds upon previous studies by introducing return on assets as a moderating variable and also incorporates debt to assets ratio as a moderating variable in the analysis.