Transparency in the management of upstream oil and gas contracts in Indonesia is crucial to ensure the efficient and accountable management of natural resources. The two main contract schemes applied, Cost Recovery and Gross Split, each face challenges related to transparency. In the Cost Recovery scheme, transparency issues are related to the verification of costs submitted by contractors, while in the Gross Split scheme, transparency is needed in determining objective production-sharing parameters. Digital technology emerges as a solution to improve accountability, but its implementation requires strong regulatory support and infrastructure investment. The principle of good faith between the government and contractors is also a key factor in achieving effective transparency. Strengthening the capacity of SKK Migas as the regulatory body and ensuring information openness to the public are essential to building trust and creating sustainable management.

This research aims to identify factors that influence the formation of a clean and honest personality and to instill these values from an early age to form a positive character. The method used is a Systematic Literature Review (SLR), by investigating 30 journal articles published from 2020 - 2024. This research shows that strengthening the value of honesty must start from an early age through character education in families and schools, and is supported by government policies that are firmly against corrupt practices. The results of this research can be a basis for further research in this field and can help develop an understanding of the complexity of anti-corruption issues in Indonesia. Future research could focus on developing anti-corruption education strategies from an early age and evaluating the effectiveness of existing policies

In this research the author took a study in the field of syntax. The syntactic survey in this research focuses on the types of transitive verb clauses in popular articles by Muh. Syahrul Padli in the April 2024 edition of the medium. This research aims to classify and analyze transitive verb clauses. This research is conducted with a synchronic approach that seeks to describe and provide the types and structures of clauses presented descriptively and qualitatively. The purpose of this study is to provide insight into the classification of verb clauses and provide examples of their classification in the description text in “Popular Articles by Muh. Syahrul Padli on Medium Masa Media April 2024 Edition”. Data collection in this research uses note-taking and listening/reading techniques. Data analysis techniques include data reduction, analysis, interpretation, and triangulation after which a conclusion is drawn. The data presentation technique is informal data presentation. From the data analysis, it can be concluded that some form of verb clauses in description texts, namely: transitive verb clauses. This article can be useful for students because it gives insight into the structured division of verb clauses and also the use of verb clauses in the article. 

This study aims to analyze the dynamics of working capital, profitability, and capital structure, and their implications for corporate sustainability in the context of effective tax rates. Corporate sustainability has become increasingly important in an era of global competition and stringent regulations. A review of the literature indicates that well-managed working capital can enhance profitability and provide financial flexibility, while an optimal capital structure contributes to the financial stability of the firm. Furthermore, effective tax rates play a crucial role in determining a company's profitability and investment decisions. This research identifies a gap in the existing literature, as few studies integrate these three factors within the framework of sustainability. By employing a comprehensive analytical approach, this study seeks to provide deeper insights into how the dynamics of working capital, profitability, and capital structure interact to support corporate sustainability. The findings are expected to make a significant contribution to financial management practices and sustainable corporate policies.

Reading ability is a basic skill that every elementary school student must have, because through the reading process, children can learn various subjects better. The purpose of this study was to analyze the emotional involvement of elementary school students when reading adventure stories. Emotional involvement as a learning tool has been proven effective in increasing student interest and motivation, supporting the development of social and emotional skills, and improving critical and analytical thinking skills. The role of teachers and parents is very important in encouraging children's emotional involvement. Teachers can create a collaborative classroom environment, choose interesting books, and parents can set aside special time to read with their children at home. Teachers and parents need to work together to ensure that children get the support they need. This also has a significant impact on curriculum development, as interesting and relevant adventure stories are included in the curriculum to create a positive learning environment and encourage children's emotional involvement.

This research is motivated by the importance of understanding factors influencing employee performance, particularly at PT Air Minum Bandarmasih (PERSERODA) Banjarmasin. The study aims to analyze the effects of work behavior and workload on employee performance, both partially and simultaneously. This quantitative research employs a survey design with a population of 380 employees and a sample of 79 respondents selected using random sampling based on Slovin's formula. The data were analyzed using validity and reliability tests, classical assumption tests, linearity tests, multiple linear regression analysis, and hypothesis testing. The results reveal that work behavior and workload significantly affect employee performance, both individually and simultaneously. Positive work behavior enhances employee motivation, while a proportional workload supports employees in developing their potential. The implications of this study highlight the importance of organizational management in fostering productive work behavior and effectively managing workload to sustainably improve employee performance.

This study aims to identify obstacles and opportunities in the development of Micro, Small, and Medium Enterprises (MSMEs) in Mojokerto Regency, Indonesia from a macroeconomic perspective. Using the Systematic Literature Review (SLR) method, this study analyzes various literature and secondary data from national and international sources. The research findings show that MSMEs in Mojokerto Regency face several major obstacles, including limited access to financing, lack of digital literacy, inadequate infrastructure, and challenges in improving the quality of human resources. On the other hand, there are significant opportunities for MSME development through the use of digital technology, government policy support, and export market development. From a macroeconomic perspective, the success of MSME development in Mojokerto will not only have an impact on improving the welfare of local communities but can also contribute to regional and national economic growth. Recommendations from this study include increasing access to financing, accelerating the development of digital infrastructure, and strengthening the capacity of MSME actors through entrepreneurship training and technological literacy. By overcoming these obstacles and utilizing existing opportunities, MSMEs in Mojokerto Regency have the potential to become a driving force for a stronger and more sustainable economy.

This study examines the role of digital technology in enhancing entrepreneurship in the Era of industry 4.0 through a systematic literature analysis of various sources from 2013 to 2023. By adopting this methodological approach, the research elucidates the benefits, challenges, and solutions associated with the adoption of digital technology for business practitioners, particularly in the micro, small and medium enterprises (MSMEs). The analysis demonstrates that digital technology significantly enhances operational efficiency, productivity, and market reach, while also fostering innovation in business models. However, challenges such as resource limitations, a lack of digital literacy, and the digital divide persist as significant obstacles. Furthermore, the study identifies strategic solutions to mitigate these challenges, including digital literacy training, technology subsidies, and improvements to digital infrastructure. The limitations of this research include a constrained data range from 2013 to 2023 and insufficient exploration of practical dimensions and ethical issues pertaining to the adoption of digital technology. Future research is encouraged to investigate these topics in greater depth, particularly within localized contexts and their implications for business sustainability. These findings underscore the critical role of digital technology as a fundamental enabler for developing competitive and sustainable entrepreneurship in Era 4.0.

Islam entered and spread in Aceh in very fascinating and respectful manner. The previous preachers had created an extraordinary creativity in integrating Islamic teachings with Acehnese culture, making it widely accepted. This research aims to analyze the spiritual values that have merged with Acehnese culture in the Saman Dance, as well as analyze the meaning of the lyrics and movements in the Saman Dance that related to spiritual values. The data for this research was collected through library research using a qualitative approach. The analysis results indicate that the Saman Dance, as an expression of Acehnese culture, has successfully acculturated spiritual Islamic values with the local culture in a harmonious way. This is reflected in the movements and lyrics used in the dance, which convey Islamic spiritual values. The Saman Dance is not only an art form aimed at entertainment, but also serves as a medium to convey Islamic preachings messages.

This study aims to examine the relationship between employee training and development programs and customer satisfaction levels within the hospitality sector, with a particular focus on MaxOne Hotels in Makassar. Employing a mixed-methods approach, the research integrates employee surveys, customer feedback, and performance metric analysis to assess the influence of training programs on service quality and customer experiences. The findings reveal that employee training and development variables account for only 1.4% of the variance in customer satisfaction, with the remaining 98.6% influenced by other factors. Nevertheless, well-structured training program designs were shown to significantly enhance employees' critical thinking, communication, emotional regulation, and problem-solving skills. Furthermore, technology-based training demonstrates substantial potential for improving service efficiency and facilitating adaptation to operational innovations. In conclusion, while the direct impact of training on customer satisfaction is relatively minor, thoughtfully designed training programs remain essential for delivering high-quality customer experiences and sustaining competitiveness in the industry. This research offers valuable insights into strategies for optimizing training effectiveness in the hospitality sector.