The increasingly competitive competition in international market is a challenge for Indonesia. In the development and economic growth, Small and Medium Industries (SMEs) play an important role. This study was conducted to find the most relevant marketing strategy so that sales at CV. Delta Raya, Sidoarjo, can increase. Based on the results of observations, CV. Delta Rata is in quadrant 1, which indicates a favorable situation. For CV. Delta Rata, because it has the strength that can be utilized as an opportunity to increase sales results. With this study, it is expected that business actors will improve the quality and quantity of optimal services, expand the market, and maximize the development of information technology.
 

This study aims to analyze the effect of Service Quality on Debtor Satisfaction (Customer Satisfaction) in financial institutions specially in KPR Sales Center Medan, PT Bank Tabungan Negara (Persero) Tbk. The Service Quality variable is measured through dimensions such as reliability, responsiveness, and empathy, while Debtor Satisfaction is measured based on the debtor's perception of the service provided. The method used is simple linear regression to analyze the relationship between the two variables. The results of the study indicate that service quality has a positive and significant effect on debtor satisfaction, with a regression coefficient of 1.044, which means that every one unit increase in service quality will increase debtor satisfaction by 1.044 units. The t-test shows a t-value of 34.936, which is greater than table 2.034, with a significance level of 0.000. In addition, the results of the determination coefficient (R²) test show that 97.3% of the variation in changes in debtor satisfaction can be explained by service quality. This study concludes that service quality is the main factor influencing debtor satisfaction, so financial institutions need to continue to improve their service quality.

. PT. XY is a company engaged in the printing sector, especially in the security products sector, which is required to process its wastewater so that it can meet the required wastewater quality standards, especially in the processing of domestic waste originating from human waste and other consumption waste such as washing water, rinsing and so on. A Sewage Treatment Plant is a domestic liquid waste processing installation to process residual domestic liquid waste so that it becomes clear and is no longer harmful to the environment. The problem that arises is one of the measurement parameters in the wastewater quality standard, namely total coliform (coliform bacteria), which has not met the requirements for several months. This study aims to process domestic waste in the sewage treatment plant process with the six-sigma method to achieve results according to the requirements of the liquid waste quality standard. It is safe to be discharged into water bodies. The results of this study from 6 parameters 5 parameters meet the wastewater quality standards, namely: pH, Total Suspended Solids / TSS, Biochemical Oxygen Demand5 / BOD5, Chemical Oxygen Demand / COD, Oil and fat, while the average level of Total Coliform in a year is 6,448 MPN / 100 ml, not yet meeting the wastewater quality standards of 3,000 MPN / 100 ml. The results of the six-sigma calculation found a result of 1.5 Sigma (?) where the process is in the non-competitive category

This research aims to analyze Shopee application user feedback using Google Colab-based information technology and a proportion distribution approach. The method used includes a Multinomial Naïve Bayes-based classification technique to categorize sentiment into positive and negative. The research results show that the model accuracy level is 90.84% ??with an average precision for the positive and negative categories of 0.93 and 0.78 respectively. The statistical test produces a T-statistic value of 2759.50 with a p-value of 0.0, which shows significance in the difference in the distribution of positive and negative reviews.

Compliance in paying taxes is a crucial element in maintaining the stability and sustainability of state revenues. Taxes as the main source of state financing require active participation from every Taxpayer in fulfilling their obligations. However, in practice, there are still many Taxpayers who experience obstacles in fulfilling these obligations, resulting in tax debt. This article aims to identify the types of tax debts that commonly occur in Indonesia and to analyze the legal and administrative consequences that can arise due to negligence or non-compliance in implementing tax obligations. This study uses a qualitative descriptive approach, by describing in detail the factual conditions based on secondary data and literature reviews. The results of the study indicate that tax debts can arise in various forms, including underpayment, late payment, or debts arising from audit results. The consequences faced by Taxpayers due to tax debts can be in the form of administrative sanctions such as interest, fines, and increases, as well as potential criminal sanctions if elements of intent or tax crimes are found. The conclusion of this article emphasizes the importance of understanding, awareness, and compliance of Taxpayers to avoid legal risks and financial burdens due to tax debts. The recommendations provided include the need to improve tax education for Taxpayers and optimize the role of tax authorities in providing guidance, supervision, and law enforcement proportionally.

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.