Proceedings of the International Multidisciplinary Seminar of ITB AAS Indonesia
Proceedings of the International Multidisciplinary Seminar of ITB AAS Indonesia is a conference proceedings journal featuring scholarly articles presented at the International Multidisciplinary Seminar organized by ITB AAS Indonesia. This journal serves as a platform for academics, researchers, professionals, and students from diverse disciplines to publish research findings, theoretical studies, and innovative ideas related to global and local issues. The journal covers fields including education, technology, science, social humanities, economics, and health. All published papers undergo a peer-review and editorial process to ensure academic quality and originality. The proceedings are published periodically in digital format and are freely accessible (open access) to the academic community and the public.
THE INFLUENCE OF SALARY, BONUS, ALLOWANCE AND WORK MOTIVATION ON EMPLOYEE PERFORMANCE AT PT SAM KYUNG JAYA BUSANA FROM AN ISLAMIC ECONOMIC PERSPECTIVE
Employee performance is the work results achieved by an employee both in quality and quantity in carrying out their duties and responsibilities in accordance with what has been determined. This study aims to determine and analyze the effect of salary, bonuses, allowances and work motivation on employee performance as one of the garment companies in the Boyolali area. The study population was 2500 employees with the slovin method, a sample of 96 employees was obtained. The data analysis method used multiple linear regression analysis and path analysis using the classical assumption test first. The results of the t-test showed that the salary variable obtained a t count of 4.189, the allowance variable obtained a t count of 2.023 and the work motivation variable t count of 6.332, meaning that these variables partially had a positive and significant effect on Employee Performance while the bonus variable obtained a t count of -3.965, meaning that the bonus variable partially had a negative and significant effect on Employee Performance. From the determination coefficient test table (R²), it can be concluded that the adjusted R-square value shows 0.688, which means that Salary, Bonus, Allowances and Work Motivation have a proportion of influence on Employee Performance of 68.8%, while the remaining 31.2% (100% - 68.8%) is influenced by other variables that are not included in the linear regression model.
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THE INFLUENCE OF TAX COUNSELING, TAXPAYER COMPLIANCE AND TAX COLLECTION ON MSME TAX REVENUE IN KARTASURA DISTRICT
This study aims to determine the effect of tax education, taxpayer compliance, and tax collection on MSME tax revenue in Kartasura District. The study population consisted of 100 MSME taxpayers registered with the Sukoharjo Pratama Tax Office (KPP Pratama) in Kartasura District. Random sampling was used, determining the sample based on the ease of obtaining data from available respondents. This study employed a quantitative approach with a survey method through questionnaire distribution. Data analysis was performed using multiple linear regression using SPSS version 23 software. The results indicate that tax education has no significant effect on MSME tax revenue, taxpayer compliance has a significant effect on MSME tax revenue, and tax collection has a significant effect on MSME tax revenue.
THE INTEGRATION OF ARTIFICIAL INTELLIGENCE IN FINANCIAL AUDITING: CHALLENGES OF LEGAL COMPLIANCE AND ADHERENCE TO PROFESSIONAL ACCOUNTING STANDARDS
This study aims to examine the integration of Artificial Intelligence (AI) in the financial audit process, as well as the emerging challenges related to legal compliance and professional accounting standards. A descriptive qualitative approach was used through interviews with an auditor at a public accounting firm in Surakarta and literature studies. The results indicate that AI offers significant opportunities to enchance efficiency, accuracy, and audit coveragec especially in detecting anomalies and processing large-scale data. However, AI lacks profesional judgement. Moreover, legal regulations governing AI usage are still unclear. Therefore, regulators need to provide legal certainty to protect auditors who utilize AI.
ANALYSIS OF TAXPAYER AWARENESS, IMPLEMENTATION OF PP NO. 23 OF 2018, AND VALUE ADDED TAX RATES ON MSME TAXPAYER COMPLIANCE (Empirical Study on Individual Taxpayers of MSMEs in Sleman Regency, Yogyakarta)
The purpose of this study is to determine the effect of taxpayer awareness, the implementation of Government Regulation No. 23 of 2018, and VAT Rates on MSME Taxpayer Compliance. This study uses a descriptive approach, quantitative data and data collection by distributing questionnaires. The sample in this study was 100 respondents. Data were obtained from the community, especially MSME actors in Sleman Regency. Sampling was obtained by determining the criteria. Data processing used SPSS with version 23. The results of this study indicate that taxpayer awareness has a significant effect on MSME taxpayer compliance. This finding strengthens several previous studies that show that taxpayer awareness factors, Government Regulation No. 23 of 2018 have an influence on tax compliance behavior. This study provides recommendations for local governments to continue to improve the dissemination of tax understanding to the community, especially MSME actors, implement taxation that does not burden taxpayers, and provide an understanding of changes in VAT Rates in order to encourage higher compliance among taxpayers.
FINANCIAL MANAGEMENT FOR HOUSEWIVES IN GENTAN VILLAGE, BAKI DISTRICT
Household financial management is a crucial process to achieve financial goals through a systematic and efficient approach. Unfortunately, many families still lack proper planning and management to achieve their financial goals. Therefore, this initiative was created to improve understanding and financial capability, especially for housewives in Ngebrak Hamlet, Gentan Village, Baki District. This program consists of two stages. First, we will identify the problems and needs of the community through an initial survey and in-depth interviews with the villagers. The second stage includes providing education on the importance of household financial management, which will be delivered through presentations and distribution of brochures to participants. Through this activity, we hope to increase participants' knowledge and skills in managing finances simply and effectively.
ANALYSIS OF COMPANY FINANCIAL PERFORMANCE AT PT FKS FOOD SEJAHTERA TBK
This article aims to analyze the financial performance of PT FKS Food Sejahtera Tbk during the 2020–2023 period using literature study, and documentation methods. Analysis is carried out through measuring financial ratios which include liquidity, solvency and profitability ratios. Observation results show that the company's overall liquidity ratio is in poor condition, indicating challenges in meeting short-term obligations. The solvency ratio shows poor results in the Debt to Asset Ratio and Debt to Equity Ratio, but shows good conditions in the Long-Term Debt to Equity Ratio, which indicates the company's low dependence on long-term debt. Meanwhile, the profitability ratio is considered unfavorable because it does not fully reflect the company's actual operational performance, due to its dependence on non-operating income at the beginning of the observation period. It is hoped that the preparation of this report can become reference and learning material for students in understanding the importance of financial ratio analysis as a tool for evaluating the company's condition as a whole.
DETERMINATION OF PERCEPTION OF EASE OF USE, PRICE, ON SHOPPING DECISIONS VIA E-COMMERCE IN THE COMMUNITY OF BOYOLALI REGENCY, CENTRAL JAVA
This study aims to analyze the influence of perceived ease of use and price on online shopping decisions through e-commerce among the people of Boyolali, Central Java. This study uses a quantitative approach with multiple linear regression analysis techniques. Based on the results of data analysis, the perceived ease of use variable (X1) shows a significance value of 0.000 < 0.05, which means it has a positive and significant influence on online shopping decisions. This indicates that the higher the public's perception of ease of use of the e-commerce platform, the more likely they are to make a purchase. In addition, the price variable (X2) also shows a positive and significant influence with a significance value of 0.018 < 0.05. This indicates that consumer perceptions of affordable, clear prices, and attractive promotions also encourage online shopping decisions. Overall, both variables are statistically proven to contribute to online shopping decisions among the people of Boyolali.
THE EFFECT OF LIQUIDITY, WORKING CAPITAL TURNOVER AND COMPANY SIZE ON THE PROFITABILITY OF INFRASTRUCTURE COMPANIES LISTED ON THE IDX IN 2021 - 2024
The purpo se o f this study is to determine the effect o f Liquidity, Wo rking Ca pita l Turno ver a nd Co mpa ny Size o n Pro fita bility in Infra structure co mpa nies listed o n the IDX in 2021 - 2024. This study uses a Qua ntita tive metho d. The da ta o bta ined were a na lyzed using descriptive sta tistica l a na lysis, cla ssica l a ssumptio n tests, multiple linea r regressio n tests, a nd hypo thesis tests using the SPSS versio n 23 pro gra m. The po pula tio n used is The po pula tio n used in this study is infra structure co mpa nies listed o n the Indo nesia Sto ck Excha nge in 2021 - 2024. In this study, a sa mple o f 95 wa s o bta ined. Ba sed o n the test results, it ca n be co ncluded tha t Liquidity do es no t ha ve a significa nt effect o n Pro fita bility, Wo rking Ca pita l Turno ver do es no t ha ve a significa nt effect o n Pro fita bility a nd Co mpa ny Size ha s a n effect o n Pro fita bility.
THE CRIME OF LOOTING NATURAL RESOURCES IN THE GAZA CONFLICT: A CASE STUDY OF GAS EXPLORATION IN ISRAEL
The conflict in Gaza is not only a planned humanitarian event but also raises serious issues regarding exploitation while considering the understanding of legal dominance related to the gas resources found in the Gaza Strip and the alleged illegal looting within the framework of international humanitarian law. This article uses a normative legal approach to examine the actions taken in Gaza in light of the Hague Convention of 1907, the Geneva Conventions of 1949, and the Rome Statute of the International Criminal Court. It is universally accepted that resource plunder is a crime within the scope of war, and Gaza remains an occupied territory. This research shows that Israel's gas exploitation in Gaza could very well align with the definition of pillage as outlined in international criminal law. This study focuses on Gaza and Sierra Leone as case studies to emphasize the dominant structural pattern of highly conspicuous legal abuse that is similar across conflicts and colonial occupations. These findings emphasize the need for such actions; violations of such structural patterns demand action not only from states but also from the international community and the global governance system.
THE INFLUENCE OF PERCEIVED CONVENIENCE, TRUST, AND PRICE ON ONLINE SHOPPING DECISIONS (STUDY OF THE FORMER SURAKARTA RESIDENCY COMMUNITY)
This study aims to analyze the influence of perceived ease, trust, and price on online shopping decisions among the residents of the former Surakarta Residency. The research method used is a quantitative approach with multiple linear regression analysis techniques. The results of the study indicate that perceived ease (X1) has a positive and significant effect on online shopping decisions, with a significance value of 0.012 < 0.05. This means that the easier consumers feel the process of searching for products, ordering, and paying, the higher the likelihood of them making bold purchases. Meanwhile, trust (X2) does not have a significant effect on online shopping decisions (a significant value of 0.051 > 0.05), which indicates that trust is no longer a major factor in decision-making, especially because consumers are trusted to large e-commerce platforms that are considered. Furthermore, price (X3) is proven to have a positive and significant effect on online shopping decisions (a significant value of 0.034 < 0.05), which indicates that the more affordable and attractive the price offered, the more likely consumers are to make a transaction. These findings confirm that convenience and price are two important factors influencing online shopping behavior among residents of the former Surakarta Residency.
THE EFFECT OF REGIONAL TAX CONTRIBUTIONS ON REGENCY ORIGINAL REVENUE SUKOHARJO
This study aims to analyze the effect of Groundwater Tax, Land and Building Acquisition Fee (BPHTB), and Land and Building Tax (PBB) on Regional Original Income (PAD) in Sukoharjo Regency for the period 2019–2023. The research method used is quantitative with a multiple linear regression approach. The data used is secondary data in the form of tax revenue realization reports from 12 sub-districts for five years, with a total of 60 observations. The results of the analysis show that the three types of taxes simultaneously have a significant effect on PAD. Partially, all three also show a positive and significant effect on PAD, with Groundwater Tax having the most dominant effect. The Adjusted R Square value of 0.895 indicates that 89.5% of the variation in PAD can be explained by the three independent variables, while the rest is influenced by other factors outside the model. This finding shows that optimizing regional tax management, especially for the three tax objects, can increase significantly regional original income.
THE IMPACT OF ADVERTISING TAX, PARKING TAX, AND LAND AND BUILDING TAX ON LOCALLY-OWNED REVENUE IN SUKOHARJO 2019-2023
The purpose of this study is to analyze the effect of advertising tax, parking tax, and land and building tax on local revenue. The study was conducted using secondary data. The population of this study is the financial report of the realization of advertising tax, parking tax, and land and building tax on local revenue. The number of samples used was 60 data. The sampling technique was saturated sampling. The analysis method used was multiple linear regression, using descriptive statistics, classical assumption tests, and hypotheses. The hypothesis tests used were model feasibility tests, partial significance tests (t-tests), and adjusted R-Square (R²) coefficient of determination tests. From the results of the t-test, t count 2.309> t table 1.673 and a significance value of 0.028 <0.05 indicated that advertising tax had a positive effect on local revenue. For parking tax, t count -0.867 <t table -1.673 and a significance value of 0.393> 0.05 indicated that parking tax had no effect on local revenue. For land and building tax, the calculated t was -1.472 < t table -1.673 and the significance value was 0.15 > 0.05, indicating that land and building tax had no effect on regional original income.
ACCOUNTING SYSTEM FOR CASH RECEIPTS FROM ACCOUNTS RECEIVABLE COLLECTORS AT CV BERKAT UTAMA JAYA SURAKARTA
The research conducted at CV Berkat Utama Jaya aims to determine and understand the company's receivables collection accounting system. The research uses a qualitative method with a descriptive approach, qualitative data, namely data that cannot be categorized statistically, experience or certain conditions. The data used in the study is secondary data. Data collection techniques through literature reviews, journals, articles related to the problems in this study. Based on the data obtained, among others, regarding the accounts receivable collection accounting system which includes; description of company activities, related functions, documents used, accounting records used, procedures carried out, flowchart of CV Berkat Utama Jaya's accounts receivable accounting system and internal control system. The results of the study showed that CV Berkat Utama Jaya has used an accounting system that is good and in accordance with procedures.
THE EFFECT OF TAXPAYER AWARENESS, TAX SANCTIONS, AND SERVICE QUALITY ON TAXPAYER COMPLIANCE IN MOTOR VEHICLE TAX (PKB)
Motor Vehicle Tax is a tax on ownership and/or control of motorized vehicles. Motorized vehicles are all wheeled vehicles and their trailers used on all types of land roads, and are driven by technical equipment in the form of motors or other equipment that functions to convert an energy resource. The purpose of this study is to determine the effect of Awareness, tax sanctions, and service quality on taxpayer compliance. The data used in this study are primary data, in the form of questionnaire data. The sampling method used is random sampling, which produces 100 samples. The data analysis methods used are descriptive statistics, validity tests, reliability tests, and classical assumption tests. Hypothesis testing uses multiple linear regression methods, F tests, t tests, and coefficient of determination tests. The results of this study indicate that all independent variables are significant. The variables of Awareness and tax sanctions do not have a positive and significant effect on taxpayer compliance, while the variable of service quality has a significant effect on taxpayer compliance. All independent variables indicate that they can explain most of the impact of tax evasion in society, while the rest is influenced by several external factors.
ANALYSIS OF LIVE STREAMING, ADS, AND VIDEO CONTENT ON THE TIKTOK PLATFORM TO INCREASE PROFITABILITY AT HARIS COMPANY TEXTILE
TikTok is one of the social media applications in the world of digital marketing that is growing significantly. Through TikTok, companies can use live streaming as a real-time and interactive promotional tool, and TikTok Ads to increase sales and profitability. This study aims to analyze the use of live streaming, ads, and video content to increase profitability at the Haris Kharisma Textile Company in Sukoharjo. This type of research is quantitative research with a descriptive approach. Data sources were obtained from interviews, literature studies, and documents in the form of financial reports. The objects of this study are the live streaming and ads feature using the Dasteran Cuan account and the video content feature using the Gendhis Fashion account on the TikTok platform. The analysis was conducted using profitability ratios using profit margin (PM) and net profit margin (NPM) indicators. The analysis found that the use of live streaming, ads, and video content demonstrated excellent results in increasing profitability. For the Dasteran Cuan account, the integration of live streaming, ads, and video content demonstrated excellent results, as evidenced by the significant percentage increase in the analysis using PM and NPM. The video campaign period leading up to Ramadan and Eid al-Fitr indicated that video content was driven by market momentum. Despite a decline in the October-December period, margins remained within the excellent zone, indicating that the company maintained its performance despite operational challenges at the end of the year. Overall, live streaming and ads proved to have a greater impact on increasing profitability than video content accounts.
Application of the Naive Bayes Algorithm in Stroke Risk Classification Using Patient Clinical Data
Stroke is a serious medical condition and is one of the leading causes of death and long-term disability worldwide, including in Indonesia. The ability to predict stroke risk early can help in prevention efforts and timely medical intervention. This study applies the Naive Bayes classification algorithm to build a stroke risk prediction model. The dataset used in this study is 'healthcare-dataset-stroke-data' sourced from the Kaggle platform, including 5,110 patient data with 11 relevant clinical and demographic attributes, such as age, gender, hypertension, heart disease, average glucose level, body mass index (BMI), and smoking status. The Naive Bayes method was chosen because of its computational efficiency, its ability to handle high-dimensional data, and its solid performance in many medical diagnostic applications. The research process includes several stages: data preprocessing to handle missing values and discretize continuous attributes, implementation of the Naive Bayes algorithm by calculating prior probabilities and likelihood probabilities for each attribute against the target class (stroke and non-stroke), and classification on the test data. The results of the study indicate that the Naive Bayes model is capable of classifying stroke risk using the evaluation metrics discussed below. Analysis of the likelihood probability table also confirmed that factors such as age, hypertension, and heart disease significantly influence the prediction. This study demonstrates the potential of Naive Bayes as a practical and informative initial screening tool for healthcare practitioners.
EFFICIENCY ANALYSIS OF BED OCCUPANCY RATE (BOR), LENGTH OF STAY (LOS), TURN OVER INTERVAL (TOI), AND BED TURN OVER (BTO) OF MARWA WARD, PKU MUHAMMADIYAH HOSPITAL, TEMANGGUNG, CENTRAL JAVA, FEBRUARY 2025
Inpatient care is a service for patients admitted to the hospital using a bed for observation, diagnosis, therapy, medical rehabilitation and other medical support purposes. Inpatients at PKU Muhammadiyah Temanggung Hospital, Central Java are always numerous, so that it can make the percentage of inpatient indicators inefficient. In connection with this, the use of beds can be ascertained to be high. The purpose of this study was to analyze the efficiency of Bed Occupancy Rate (BOR), Length of Stay (LOS), Turn Over Interval (TOI), and Bed Turn Over (BTO) of Marwa Ward, PKU Muhammadiyah Temanggung Hospital, Central Java in February 2025. The population in this study was the recapitulation of the daily census of inpatients in Marwa Ward, and the sample used was a saturated sample, namely the recapitulation of the daily census of inpatients in Marwa Ward during February 2025. The research method used was a quantitative method with a descriptive approach. Data collection used interview techniques, documentation and literature study. The data were analyzed using the calculation formula from the 2011 SIRS Technical Guidelines. The results of this study indicate that the inpatient Bed Occupancy Rate (BOR) indicator demonstrated an efficient percentage (79.04%). Meanwhile, the inpatient Length of Stay (LOS) indicator showed an inefficient rate of 3.3 days. The Turnover Interval (TOI) showed an inefficient rate of 0.78 days, and the Bed Turnover (BTO) indicator showed an inefficient rate of 7.46 times.
GLOBAL INVESTMENT LAW AND ECONOMIC INEQUALITY: AN INCLUSIVE REGULATION FOR DEVELOPING COUNTRIES
A global investment law regime during the last decades has strengthened the domination of foreign investor interest upon the developing countries policies. Through some instruments including the Bilateral Investment Treaties (BITs) and the mechanism of Investment-State Dispute Settlement (ISDs), the investor’s interest is often placed above the citizens’ social and economic rights, especially the lower-class economic groups. This article studies the urgency of international investment law reformation by using multidiscipline approach, based on the economic legal theory of Richard and Eric A. Posner, and also Rawlsian social justice principle and the national economic sovereignty. This article argues that developing countries need to design an inclusive regulation which does not only facilitates investment, but also protects the rights upon work, land, living environment, and economic justice distribution. By examining some case studies and challenges on national policy, this writing tries to emphasize the importance of investment law reconstruction as a part of people welfare legal politics.
TRENDS AND RESEARCH MAPPING: BIBLIOMETRIC ANALYSIS OF FOMO'S INFLUENCE ON SMARTPHONE PURCHASE DECISIONS DURING THE GLOBAL CRISIS
This study maps the latest research trends on FOMO’s impact on smartphone purchase decisions during global crises using bibliometric analysis. Data from 2020–2025 show that digital adoption and impulsive buying among millennials surged, especially during COVID-19. Research on this topic is dominated by psychology, social sciences, and medicine, with the UK and US leading publications. Studies confirm FOMO is a key driver of impulsive digital consumer behavior, but post-purchase loyalty and digital ecosystem effects remain understudied. The findings offer valuable insights for policymakers and industry to improve digital literacy and consumer protection.
The Influence of Cognitive Bias on Village-Owned Enterprises' (BUMDes) Financing Decisions in Central Java: The Mediating Role of Reward-Based Investment Balance
Village-Owned Enterprises (BUMDes) are institutions established to stimulate rural economic development by optimizing local potential. In practice, BUMDes often face challenges, particularly in terms of capital access, which limits business growth and the achievement of collective goals. One strategy to address this issue is encouraging community-based investment. However, investment decisions made by individuals are frequently influenced by cognitive biases such as overconfidence and herd behavior, leading to irrational outcomes. This study aims to examine the influence of cognitive bias on investment decisions, with reward-based investment balance as a mediating variable. The research involved 109 BUMDes across six residencies in Central Java, selected through a combination of purposive and cluster sampling techniques, focusing on enterprises with regional representation and the presence of community or group investors. Data analysis employed simple and multiple linear regression as well as the Sobel test, accompanied by classical assumption testing and coefficient of determination analysis. The results reveal that cognitive bias has a significant direct effect on investment decisions (t = 4.198; sig = 0.000) and on reward-based investment balance (t = 6.310; sig = 0.000). Furthermore, reward-based investment balance significantly affects investment decisions (t = 4.533; sig = 0.000). The mediation test confirms that reward-based investment balance partially mediates the relationship between cognitive bias and investment decisions (Sobel t = 3.680; sig = 0.000), indicating the possible involvement of other mediating variables. These findings offer insights into behavioral investment dynamics in rural enterprises and provide policy implications for fostering more rational and sustainable community investment models in BUMDes.
CELEBRITY ENDORSEMENT AND BRAND IMAGE IN THE AGE OF CRISIS: A MULTIDISCIPLINARY PERSPECTIVE ON CONSUMER PURCHASE DECISIONS
During times of global crisis, consumer behavior is significantly influenced by psychological, social, and cultural uncertainty. This study explores the role of celebrity endorsements and brand image in shaping purchasing decisions during this turbulent period. Adopting a multidisciplinary approach integrating marketing communications, behavioral science, and crisis management, this study examines how public figures, as brand ambassadors, influence consumer trust, emotional connection, and perceived value of a product. This study used a quantitative method through a survey distributed to 90 respondents across various segments, analyzed using SPSS. The results of this study indicate that: (1) celebrity endorsers (X1) have a partial significant effect on purchasing decisions of 0.000, with a positive regression coefficient of 0.964; (2) brand image (X2) has a significant effect on purchasing decisions with a significance level of 0.027, with a positive regression coefficient of 0.439; and (3) celebrity endorsers (X1) and brand image (X2) have a significant effect on purchasing decisions with a significance level of 0.000. The adjusted coefficient of determination (R2) obtained a value of 0.457, indicating that purchasing decisions were influenced by celebrity endorsers and brand image by 45.7%, while other factors not included in this study contributed to the remaining 54.3%. The results highlight the need for brands to align their promotional strategies with public sentiment and crisis communication principles. This study contributes to a broader understanding of consumer decision-making by offering insights into how brands can maintain relevance and resilience through trusted endorsements and a strong brand identity amidst global uncertainty.
OPTIMIZING THE UTILIZATION OF COCONUT WASTE (COCONUT SHELLS) AS SUSTAINABLE RAW MATERIALS IN THE FORM OF CHARCOAL BRIQUETTES TO INCREASE COCONUT SALES VALUE: A MULTIDISCIPLINARY RESPONSE TO GLOBAL ENVIRONMENTAL AND ENERGY CRISES
The global energy and environmental crisis demands sustainable innovations based on local potential. One agricultural waste product that has not been optimally utilized is coconut shells, which have a high calorific value and potential as a raw material for environmentally friendly charcoal briquettes. This activity aims to develop the use of coconut shell waste into charcoal briquettes as an alternative energy solution while simultaneously increasing the sales value of coconut products. The methods used include technical training, briquette-making demonstrations, and product quality evaluations based on scientific principles, community empowerment, and strengthening the local economy. The results of the activity indicate that utilizing coconut shells as briquettes not only reduces organic waste but also creates new, sustainable business opportunities. This activity reflects a multidisciplinary approach to addressing the challenges of the global crisis through a combination of science, social engagement, and community-based policy innovation.
Analysis of Students' Reading Interests Using the K-Means Clustering Algorithm
This research aims to analyze students' reading interest using the K-Means Clustering algorithm. The purpose is to identify patterns in reading behavior and group students based on similarity in reading frequency, duration, and motivation. The dataset was collected from Kaggle and preprocessed through normalization and encoding. Using the K-Means algorithm with k = 3, the clustering process resulted in three distinct groups: low, medium, and high reading interest. The evaluation showed that most students fall into the moderate reading interest category. This study highlights the potential of clustering techniques in identifying behavioral patterns and can be used to improve campus literacy programs.
Sustainability Strategies and Their Impact on Financial Performance: A Study of Environmental Costs, Environmental Performance, and CSR Disclosure for Mining Companies in Indonesia
This research aims to examine the effect of environmental cost, environmental performance, and corporate social responsibility disclosure on financial performance. The sample in this research is the mining companies listed on Indonesia Stock Exchange (IDX) for the period 2018 – 2023. The companies samples of this research are 10 companies for 6 years, the total samples are 57 with 3 outlier data. The samples of this research were determined by a purposive sampling method. The hypothesis testing of this research used multiple linear regression analysis with the help of SPSS 29 Software. The results of this research indicate that environmental performance and corporate social responsibility have a positive effect on financial performance, meanwhile environmental cost has no effect on financial performance.
KNOWLEDGE CREATION AND RELIGIOUS HEURISTIC DECISION
The COVID-19 pandemic has significantly affected economic dynamics. In this context, BUMDes (Village-Owned Enterprises) play an innovative role supported by human resources with strong knowledge in quality management, enabling improved and sustainable organizational performance. Religiously based decision-making heuristics can assist human resources in enhancing organizational outcomes. This study investigates the relationship between knowledge creation, organizational performance, and heuristic decision-making that incorporates religious values. BUMDes, particularly in Kendal Regency, require focused attention to address various challenges in driving the rural economy. The research employs a mediation analysis using regression and the Sobel test. Primary data were collected through questionnaires and analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). The findings were then discussed in depth. The results indicate that knowledge creation significantly contributes to enhancing the sustainable performance of BUMDes. Additionally, the ability of BUMDes managers to generate knowledge has a positive influence on religiously grounded heuristic decision-making. Such religious heuristics serve as a critical factor in improving BUMDes performance. This research is highly relevant in the context of strengthening the performance of BUMDes.
IMPACT OF APRON MOVEMENT CONTROL (AMC) MANAGEMENT EFFECTIVENESS AND OFFICER COMPETENCE ON FLIGHT OPERATIONAL SMOOTHNESS AT YOGYAKARTA INTERNATIONAL AIRPORT (YIA)
This study aims to determine the effect of AMC management effectiveness and officer competence on the flight operation smoothness at YIA airport. This type of research is quantitative research with a research method based on concrete data, the population in this study were unit officers (AMC) with a sample of 32 respondents taken using the sensus technique (saturated), this data collection technique was through a google form questionnaire, testing in this study used instrument tests, multiple linear regression tests, and hypothesis tests. In data management, researchers use Statistical Package for the Social Sciences (SPSS) application program. The results of the T test in this study indicate that the variable of AMC management effectiveness (X1) has a partial effect on flight operational smoothness (Y) where the calculated t value is 2.335> t table 2.045 and the competence of officers (X2) partially does not affect flight operational smoothness (Y) where the calculated t value is 1.745 <t table 2.045. The results of the F test show that the effectiveness of AMC management (X1) and the competence of officers (X2) simultaneously have a significant effect on flight operational smoothness (Y) where the calculated F value is 8.273> F table 3.33. The Adjusted R² value shows that the independent variables explain flight operational smoothness by 36.3%. Meanwhile, the strength of the relationship between independent variables simultaneously on flight operational smoothness obtained a coefficient value of 0.603 or moderate.
IDEAS FOR GROWING THE CARE ECONOMY MODEL IN WUKIRSARI TOURISM VILLAGE, IMOGIRI, BANTUL, SPECIAL REGION OF YOGYAKARTA
Wukirsari Tourism Village, located in Kapanewon Imogiri, Bantul Regency, Special Region of Yogyakarta, was pioneered in 2006 following an earthquake. The village is currently experiencing significant development and has achieved various accolades, including the titles of 'preneur village,' 'tourist village,' and 'prime village. Building on these achievements, Wukirsari Village was designated a 'cultural village' in 2023. On November 15, 2024, it received the 'Best Tourism Villages by UN Tourism' award from the World Tourism Organization (UNWTO). Furthermore, in 2025, Wukirsari Village was recognized as an 'Intellectual Property-Based Area' in the 'Copyright Work Area' category by the Ministry of Law and Human Rights of the Republic of Indonesia. These achievements have led to an increase in both mass and alternative tourism visits, resulting in a rise in the tourism village's annual income to 4 billion rupiah per year. Reflecting on history, why Wukirsari village was able to transform into a tourist village, because there are three keys, namely batik, puppets and tombs of kings. The pioneers of culture, especially batik and puppet weavers, are both significant to the Mataram Kingdom, where the kings who have died are buried in the tombs of the Imogiri kings. Using an exploratory qualitative research approach, informants were identified, and data was collected through observation, interviews, and literature review. Primary and secondary data were validated and integrated in content analysis, analyzed and concluded. The results indicate that the village government and tourism village stakeholders, utilizing income generated from the village, have the opportunity to contribute to improving community welfare. Additionally, managers have the chance to develop a care economy for cultural actors. The concept of the economy of care integrates the moral disposition of individuals and activities that focus on helping others, not centered on self-interest.
The Effect of Work Stress in Improving Employee Performance: A Systematic Literature Study
This systematic literature review aims to examine the impact of job stress on employee performance enhancement. By identifying and evaluating 20 relevant journals, this research investigates empirical findings regarding the relationship between job stress and various aspects of employee performance. The analysis conducted reveals that out of the 20 journals reviewed, 13 reported a significant positive influence of job stress on performance improvement, while the other 7 journals showed non-significant or even negative results. This study also discusses contextual and methodological factors that may act as mediators or moderators in this relationship. Furthermore, this research identifies existing gaps in previous studies and provides directions for future research in understanding the complexity of the role of job stress in organizational settings. These findings have important practical implications for the development of effective stress management strategies, with the goal of optimizing employee performance.
Impact of Employee Engagement on Employee Performance: Systematic Literature Review
This systematic literature review (SLR) aims to analyze and synthesize empirical evidence on the effect of employee engagement on employee performance. Through a systematic search of relevant databases and sources, this research identifies and evaluates studies that examine the relationship between dimensions of engagement (such as vigor, dedication, and absorption) and various indicators of employee performance (e.g., productivity, work quality, innovation, and contextual work behaviors). This synthesis of findings from critically analyzed studies provides a comprehensive understanding of the strength and direction of the relationship between employee engagement and employee performance, identifies relevant moderating and mediating factors, and highlights theoretical and practical implications for human resource management and organizational development. The results of this SLR are expected to provide a strong scientific foundation for organizations in designing and implementing strategies to improve employee engagement to drive superior employee performance.
OPTIMIZING COMPANY PERFORMANCE: THE IMPACT OF GCG WITH SUSTAINABLE EFFICIENCY AS A MEDIATOR
This study aims to determine the effect of good corporate governance components, GCG indicators, namely concentrated ownership, proportion of independent commissioners and the frequency of meetings of the Board of Commissioners and Directors. On company performance with proxies by ROE and Tobin's Q with stable efficiency as a mediating variable. A total of 64 samples during the 2019-2023 period in basic material, cyclical and non-cyclical companies. . The data processing method used SEM PLS 4.0. The results of the study show that GCG has a significant and positive effect on company performance, GCG has a significant positive effect on sustainable efficiency and sustainable efficiency has a significant positive effect on company performance and Sustainable efficiency partially mediates the effect of GCG on company performance.
THE MEANING OF BELIS VALUES IN THE CULTURE OF MARRIAGE IN SIKKA REGENCY, EAST NUSA TENGGARA: AN ETHNOGRAPHIC STUDY
This study aims to analyze the phenomenon of belis which is a marriage culture in Maumere, Sikka Regency, East Nusa Tenggara and describe it in the context of accounting, especially related to determining the amount of belis value. This study is a qualitative study using an ethnographic approach. Data collection techniques used are observation, direct interviews and documentation. The results of this study found that the price determination process contained in belis is very different from the price determination process in conventional accounting, because there are various values that form belis that are different from the price formation process in accounting. This study also found four meanings of the amount of belis value contained in the process of determining the price of belis, first as an award and gratitude, second as a form of affection, third as a form of bond, fourth the amount of belis can cause debt. The price itself is not only determined based on material, but the price has a different meaning when viewed from the perspective of the Maumere Community.
The Role of Management Information Systems in Improving Company Performance (Literature Review)
Management Information Systems (MIS) have become an essential component in modern organizations. This study is a qualitative study, and aims to explore the role of Management Information Systems in improving organizational performance. Data collection was taken from various literature and previous studies that have been published in various national journals. The data analysis method and discussion were carried out using a comparative method, namely comparing several previous literature and studies with the same theme, then reviewing various literature and various previous studies that have been conducted in various corporate organizations. The results of previous studies indicate that Management Information Systems have a significant impact on improving operational efficiency, better decision-making, and the ability to adapt to changes in the dynamic business environment. Management Information Systems enable organizations to collect, process, and analyze data in real-time, providing valuable insights for making the right decisions. In addition, Management Information Systems support better collaboration and communication between departments and stakeholders.
Family Experiences in Critical Decision-Making During the Perinatal Period: A Phenomenological Study
The Maternal Mortality Rate (MMR) is one of the indicators used to assess women's health status. Maternal mortality remains a complex issue and is caused by the three delays (delayed recognition of pregnancy complications, delayed decision-making, and delayed access to healthcare facilities). The aim of this study was to identify the role of family involvement, particularly that of husbands, in maternal health and to explore decision-making patterns within families related to perinatal complications. This was a descriptive qualitative study using a phenomenological approach. The study involved six married couples in Klampok, Sidoharjo, Wonogiri. Decision-making in families, particularly regarding maternal health, is generally still dominated by husbands due to cultural factors and their role as breadwinners. Wives’ involvement increases when they have better education, knowledge, and economic access. Families with limited access tend to delay the use of healthcare services, highlighting the importance of increasing women’s involvement and access to information to support maternal health. Family decision-making, particularly regarding maternal health, is still largely dominated by husbands as the main authority figure. Although ideally decisions should be made through mutual discussion, in reality, only a few families truly reach a joint agreement. This dominance is influenced by various socioeconomic factors, such as knowledge level, education, occupation, cultural values, and the mother's health condition.
THE EFFECT OF GRDP OF THE AGRICULTURAL SECTOR AND EDUCATION LEVEL ON THE ECONOMIC WELFARE OF THE COMMUNITY OF GUNUNGKIDUL REGENCY (Case Study Year 2014-2024)
Poverty and economic welfare of the community are still strategic issues in Gunungkidul Regency. This study aims to analyze the influence of Gross Regional Domestic Product (GRDP) of the agricultural sector and education level on the economic welfare of the community as measured by per capita expenditure. Using 2014–2024 time series data from the Central Statistics Agency and multiple linear regression methods, the results of the study show that partially GRDP of the agricultural sector has a positive and significant effect on per capita expenditure, while education level (Average Length of Schooling) does not have a significant effect. Simultaneously, both variables have a positive and significant effect. This finding emphasizes the importance of strengthening the agricultural sector as a priority in improving community welfare, while education development needs to be directed to be more in line with the needs of the labor market and regional economic potential.
Digital Banking Resilience for Gen Z in Times of Global Crises: Integrating Technological Trust, Society, and Policy
This study revisits the factors influencing Gen Z’s intention to use mobile banking by situating it within a global crisis context to examine digital banking resilience. Using a survey of 80 Gen Z individuals in Indonesia and multiple linear regression analysis, we found that even amid crises, perceived ease of use and security have positive, significant effects on Gen Z’s intention to use mobile banking (p = 0.033 and p < 0.001, respectively), while trust has no significant direct effect (p = 0.797). The model explains about half of the variance in usage intention (Adjusted R² ≈ 0.50, F = 27.96, p < 0.001). These findings suggest Gen Z’s continued use of mobile banking in turbulent times relies mainly on usability and security, whereas trust is taken for granted unless disrupted. We further integrate technological, social, and policy perspectives, highlighting that robust security, user-friendly design, social influence, and supportive regulations together foster digital banking resilience for young consumers during global crises.
CONTRADICTIVE LEGAL ARRANGEMENTS REGARDING THE EXPLANATION FORMULATION OF ARTICLE 2 PARAGRAPH (1) OF LAW NUMBER 1 OF 2023 CONCERNING THE CRIMINAL CODE
The law that lives in society is basically an original legal value of the Indonesian nation, so it is appropriate for the law that lives in society to have a place in the criminal law system in Indonesia. Policy formulation is basically part of the law enforcement system. With the presence of living legal formulations in society in the provisions of Law Number 1 of 2023 concerning the Criminal Code, law enforcement will have traditional values in future legal practices. However, with the presence of an explanation of the formulation of Article 2 Paragraph (1), it turns out that it has attracted the author's attention a little to discuss the essentials of a living law. In this research the author used a normative-juridical method, with descriptive analysis. The research results show that living legal provisions have been formulated systematically, starting from the Constitution of the Republic of Indonesia, Law Number 48 of 2009 concerning Judicial Power and Law Number 1 of 2023 concerning the Criminal Code. Then the contradiction in the existing legal regulations in the Elucidation of Article 2 Paragraph (1) lies in the sound of the formulation in the sentence that "Regional Regulations regulate customary criminal acts". The author suggests that in the future the existing law in regional regulations does not need to mention these customary offenses one by one, but it is sufficient to summon traditional community leaders during the trial to assess whether the actions committed by the defendant constitute a customary offense or not. However, the evidence and decision are still handed over to the judge through the criminal justice system.
The Influence of Management Performance and Management Performance on Member Satisfaction of Islamic Microfinance Institutions
This study was conducted to determine the Management Performance and Management Performance on the satisfaction of members of Islamic microfinance institutions. The object of this study is BMT Samara Sukoharjo. This research approach uses a quantitative approach. The research population is all members of BMT Samara, with a sample of 93 respondents. Data analysis tests were conducted using multiple linear regression models, t-tests, F-tests, and determination coefficient tests (R2). The results show that, partially, the management performance variable (X1) has a positive and significant influence on the satisfaction of members of Islamic microfinance institutions BMT Samara. Likewise, management performance (X2) has a positive and significant influence on the satisfaction of members of Islamic microfinance institutions BMT Samara.
Legal Status of MSMEs in Giripanggung Village, Gunungkidul, Yogyakarta, Indonesia
This study comprehensively explores the legal compliance of Micro, Small, and Medium Enterprises (MSMEs) in Giripanggung Village, Tepus District, Gunungkidul Regency. The research aims to identify the current state of business legality, including registration and certification such as Business Identification Number (NIB), Home Industry Food Production Certificate (SPP-IRT), Hygiene and Safety Certificate, and Halal Certification. Based on a dataset of 21 MSMEs, the findings indicate that while there is notable entrepreneurial activity in the village, the level of legal compliance is still low. These results underscore the importance of targeted mentoring and capacity-building programs for MSMEs to improve competitiveness and access to wider markets.
THE EFFECT OF TAX KNOWLEDGE, TAX RATES, TAX PAYMENT MECHANISMS AND TAX SANCTIONS ON TAXPAYER COMPLIANCE OF MSMES IN SAMBI DISTRICT
Currently, Micro, Small, and Medium Enterprises (MSMEs) are a major concern for the government. Despite their small scale and independent management by the community, MSMEs play a significant role in supporting the national economic cycle. This study aims to analyze the influence of tax knowledge, tax rates, tax payment systems, and tax sanctions on the level of MSME taxpayer compliance. This study uses a quantitative approach with multiple linear regression analysis. The population studied were MSME taxpayers in Boyolali Regency, Central Java. The research sample was determined using purposive sampling techniques and the Slovin formula, resulting in 100 MSMEs as respondents. The results show that tax knowledge has a positive and significant effect on tax compliance. Tax rates show a significant but negative effect on compliance. Tax payment mechanisms and tax sanctions both have a positive and significant effect on the level of taxpayer compliance.
The Role of English in Multidisciplinary Informatics Education: Preparing Students for Global Tech Communication
This research explores and analyses the role of English in supporting multidisciplinary informatics students in developing the communication skills for effective participation in global technology environments. This study employs a conceptual research design. English is essential in informatics as the global language of science, technology, and innovation. It is widely used in programming, technical documentation, academic research, and professional communication, making proficiency crucial for students and professionals to access knowledge, collaborate internationally, and advance their careers. In multidisciplinary informatics, combining fields, English enables effective communication across cultural and disciplinary boundaries, supporting teamwork and participation in global projects. Proficiency in English gives informatics students access to the latest research, technical resources, and industry trends, improving academic success and employability in multinational companies and international collaborations. Beyond language, English enhances cross-cultural competence, helping learners navigate diverse tech environments and engage in lifelong learning through English-language resources. Informatics integrates technology with diverse sectors. This broad scope demands not only technical expertise but also strong communication and collaboration skills in English to succeed globally. Teaching English to tech students faces challenges, including a lack of motivation, limited exposure to technical English, difficulty with specialized vocabulary, fear of speaking, instructors’ limited tech knowledge, packed curricula, few real-world practice opportunities, generic teaching methods, language anxiety in online learning, and a disconnect between English learning and career goals. English skills such as reading, writing, speaking, listening, and vocabulary are also essential in multidisciplinary informatics education for effective communication across diverse fields. Effective teaching strategies include integrating technical and general English, using authentic materials and case studies, promoting collaboration, focusing on specific communication skills, differentiating instruction by proficiency, leveraging technology, encouraging reflection, fostering cultural awareness, applying task- and project-based learning, and using flipped and blended classrooms. Additional approaches involve gamification, visual aids, peer teaching, scaffolding, role-playing, vocabulary review, writing workshops, guest lectures, and online forum participation. Together, these strategies equip informatics students to communicate clearly, collaborate effectively, and thrive in dynamic global tech environments.
Empowering Educators and Learners for Digital Transformation In Primary Education: Thailand’s Journey
The research aims to systematically investigate Thailand’s digital transformation in primary education by analyzing policies, initiatives, classroom innovations, and community engagement, to identify successes, challenges, and lessons to inform future strategies and provide insights for other countries. This study employs a descriptive qualitative research design. This paper presents Thailand’s journey in digitally transforming primary education, highlighting policies, initiatives, and lessons for equitable, learner-centered education. Dr. Akkapin shared Thailand’s experience at the international conference Global Crisis and Multidisciplinary Approaches in Solo, Indonesia (July 31, 2025). Serving approximately three million pupils across 30,000 schools, Thailand’s primary education system faces urban–rural and socioeconomic disparities, emphasizing the need for inclusive digital strategies. National frameworks—including Thailand 4.0, NECTEC’s “Anywhere–Anytime Learning,” Ministry of Education Digital Literacy Goals (2020–2025), and the 20-Year National Education Vision (2018–2037)—guide reforms toward lifelong learning, Industry 4.0 readiness, and equitable access. The transformation is structured around four pillars: curriculum (competency- and activity-based learning), capacity (teacher development), connectivity (technology and infrastructure), and community (school–community partnerships). Between 2019 and 2024, over 10,000 teachers participated in blended workshops, MOOCs, and micro-credential programs, supported by EdTech Innovation Hubs. Pilot programs, such as Bangkok’s Smart Classroom initiative, demonstrated improved teacher confidence and student outcomes. Digital tools—including LMS, OER portals, mobile apps, adaptive learning, and gamified platforms—support student-centered learning, while rural STEAM labs and makerspaces foster creativity and critical thinking. Infrastructure development, device-loan programs, rural e-learning centers, solar-powered pods, and subsidized home internet address the digital divide. Monitoring through national e-Dashboards and data-driven teacher support ensures evidence-based interventions. Emerging technologies, such as AI literacy programs, VR/AR lessons, and AI chatbots, prepare learners for future skills, while blended pedagogy combines face-to-face and online learning with continuous feedback. Sustainability and scale are promoted through Train-the-Trainer models, grants, peer mentoring, and regional cluster networks. Thailand’s experience underscores the importance of investing in human capacity, contextual solutions, and continuous improvement to achieve equitable, innovative, and future-ready primary education.
International Digital Transformation of Smart MSMEs: Evidence from Indonesia and Malaysia
Micro, Small, and Medium Enterprises (MSMEs) in Indonesia and Malaysia play a crucial role in employment generation and economic growth; however, many Smart MSMEs still face challenges in competing in international markets due to unequal levels of digital adoption. This study investigates how international digital transformation contributes to enhancing the performance and sustainability of Smart MSMEs by providing empirical evidence from Indonesia and Malaysia. Using a mixed-methods approach, the study integrates quantitative survey data from MSME actors with qualitative in-depth interviews of business owners who have implemented international digital initiatives, including cross-border e-commerce, global digital payment systems, and international digital marketing platforms. Descriptive and comparative analyses are employed to examine key enabling factors, implementation barriers, and cross-country differences. The findings reveal that international digital transformation significantly improves market reach, operational efficiency, and business resilience, while the strategic integration of digital platforms and international business networks strengthens long-term sustainability performance. The study concludes that internationally oriented digital transformation serves as a critical driver for developing Smart MSMEs and achieving sustainable business development in emerging economies. Practical implications are provided for policymakers, MSME practitioners, and digital ecosystem stakeholders to support inclusive and sustainable digital business transformation.
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