This study examines the level and factors influencing students’ intrinsic motivation in learning English at SMKN 1 Bukittinggi, specifically among 11th-grade students who struggled to meet academic standards and showed low interest in independent learning. An explanatory sequential mixed-method approach was employed, using questionnaires and interviews. The instruments were tested for construct validity and test-retest reliability. Results showed that the majority of students had moderate intrinsic motivation, with 12% displaying high motivation, 79% moderate, and 9% low. Key factors identified were strong character traits such as integrity and responsibility, self-awareness, mental resilience, and effective coping strategies for overcoming failures. These findings suggest that students’ intrinsic motivation is influenced by personal qualities and their ability to handle challenges, which play a crucial role in their engagement and persistence in learning English as a foreign language.

Public economic policy is a crucial instrument in addressing various forms of market failure, such as negative externalities and income inequality. In this context, government intervention through taxation, subsidies, and redistribution serves as a strategic step to achieve a balance between economic efficiency and social equity. This article aims to examine the role of public economic policy in correcting the impact of externalities and reducing the gap in income distribution. Using a qualitative descriptive approach and literature study method, the results show that Pigovian taxes, subsidies for positive sectors, progressive tax systems, and data-based redistribution programs are key pillars in building a fairer and more inclusive economic system.

Indonesian language plays a crucial role as both a national and state language, serving as a unifying tool for the nation, a national identity, and a means of communication in various aspects of life. This paper aims to explain the functions of Indonesian as a national and state language, as well as to identify its variations based on usage context, communication media, and fields of application. The research method employed is a literature review, analyzing various sources related to the functions and variations of the Indonesian language. The findings reveal that Indonesian has dual functions: as a symbol of national pride and an official state communication tool. Additionally, the variations of Indonesian are classified into formal, non-formal, and casual based on usage context; spoken and written based on communication media; and academic, legal, literary, journalistic, and advertising based on fields of application. The implication of this research is the importance of public understanding of the functions and variations of Indonesian to ensure its appropriate use in different contexts, thereby enhancing communication effectiveness and preserving Indonesian as a national identity.

Descriptive analysis of the implementation of sharia financial accounting standard reports of BTM BiMU Bandar Lampung is presented in this paper. Accounting principles related to the presentation of financial statements in accordance with PSAK 101 concerning sharia financial statements and recognition, measurement, presentation, and disclosure of murabahah transactions based on PSAK 102 concerning mudharabah are the subject of the study. KSPPS BTM Bimu Bandar Lampung City is the target of the study. The qualitative methodology and primary data used in this study were obtained from BTM BiMu. The results of the study indicate that KSPPS BTM Bimu has not implemented accounting procedures in accordance with sharia PSAK.

The digital era has brought significant transformation in the lives of young people, creating both opportunities and challenges for the expression of spiritual values. This study aims to identify and analyze the implementation of the values of Christus Vivit as a spiritual guide for young people in facing the challenges of the digital age. Through a literature review method, this research examines various sources related to Christus Vivit and its relevance to contemporary digital phenomena. The research findings identify four key values of Christus Vivit that are relevant for young people in the digital era: a personal relationship with the living Christ as a spiritual foundation in facing the influx of digital information; freedom and responsibility in the digital realm to filter information and adopt a critical attitude; solidarity and authentic community as an alternative to shallow virtual connections; and discernment and digital wisdom. These findings imply the need for the development of a spiritual mentoring model that integrates Christus Vivit values with digital competencies, so that young people can become wise users of technology while authentically practicing the Christian faith amid the complexities of the digital world.

The aim of study is to know the knowledge and attitude of Kirkuk university students towards premarital screening program. A cross sectional study was conducted on University students in Kirkuk, from April 2024 to March 2025. The number of females was higher than males. The questionnaire were focusing student demographic characteristics of gender, age, residency, occupation of father, family income, parent knowledge and attitude of the university students in Kirkuk towards premarital screening. A questionnaire form was used for data collection. Statistical analysis was used to analyze the data. A total of 814 university students out of 2000 completed the questionnaire form; the majority of students were 17-26 years old with mean age 22 years. In term of knowledge of students, 570(70%) had knowledge on premarital screening and 244(30%) had no knowledge about premarital screening. Statistically there were significant association between positive knowledge of students and residency, genetic diseases, family history (P<0.05) m but no significant association with age, father occupation, family income and consanguinity.

The low level of Islamic financial literacy in Indonesia is a serious challenge in realizing a financial system that is inclusive and in accordance with Islamic values. Islamic financial literacy reflects an individual's understanding of financial concepts and products based on sharia principles such as the prohibition of riba, gharar, and maysir, as well as the importance of fairness and social responsibility. This article aims to evaluate strategies to improve Islamic financial literacy by emphasizing on two main approaches: education and public campaigns. The method used is a literature study by reviewing various academic literatures, financial institution reports, as well as practices in other countries that have successfully implemented Islamic financial literacy widely. The results of the study show that formal education such as the integration of Islamic finance materials in the school curriculum, as well as non-formal education in the form of training and counseling, contribute significantly to improving public understanding. On the other hand, public campaigns through social media, educational videos, and collaboration with religious leaders have proven effective in reaching various segments of society, especially the younger generation. This study concludes that improving Islamic financial literacy requires a holistic and synergistic approach between education, campaigns, and regulatory support from the government and financial institutions. Recommendations include thematic curriculum development, training for educators, and sustained digital-based campaigns. The findings of this article are expected to make practical and theoretical contributions to the development of Islamic financial literacy strategies in Indonesia.

The purpose of this study is to determine how organizational culture, leadership, and compensation impact employee performance at Forever Hope Digital Printing Surabaya, with job satisfaction as an intermediary. This research was conducted quantitatively with a simple random sampling method, and questionnaires were distributed to 64 respondents. Data analysis was conducted using descriptive analysis and path analysis techniques, which were processed using IBM SPSS Version 20. The results showed that organizational culture, leadership, and individual compensation had a positive impact on employee performance at Forever Hope Digital Printing Surabaya, although not significantly. However, leadership and compensation have a positive and significant impact on employee job satisfaction in the company. In addition, job satisfaction has a positive and significant impact on employee performance. Thus, job satisfaction serves as a mediator that explains the relationship between organizational culture, leadership, and compensation with employee performance at Forever Hope Digital Printing Surabaya.

This study examines the influence of international tax practices (measured by transfer pricing) and tax risk management (measured by effective tax rate) on corporate earnings quality (measured by earnings persistence). It also investigates the moderating role of tax risk management in the relationship between international tax practices and earnings quality. Utilizing panel data and multiple linear regression analysis on 650 firm-year observations from manufacturing companies listed on the Indonesia Stock Exchange, Bursa Malaysia, Philippine Stock Exchange, and Singapore Exchange, this study finds that tax risk management has a positive effect on earnings quality. However, the results do not provide sufficient evidence to support the hypothesized association between international tax practices and earnings quality, nor do they confirm a moderating effect of tax risk management in this relationship. These findings suggest that while tax risk management is an important factor considered by firms in maintaining consistent and persistent earnings, its role may not be sufficient to alter the influence of international tax strategies on earnings quality.

Fuel consumption is a necessity in moving mechanical equipment, where fuel consumption is influenced by road conditions, horsepower, and load factors. PT. Mitra Indah Lestari uses Hyundai 480 and Sany750-H excavators. The transport equipment used is Wechai WT90, Tonly TLD90, and Quester CWE 330. This study uses a quantitative method and obtains fuel consumption results, where the fuel consumption of the Hyundai 480 and Sany 750-H excavators is 37.89 liters/hour and 59.91 liters/hour, respectively. The fuel consumption of the Wechai WT90, Tonly TLD90, and Quester CWE 330 transport equipment is 25.19 liters/hour; 27.53 liters/hour; and 10.66 liters/hour, respectively.