Vol. 6 No. 2 (2026): February - April | Golden Ratio of Data in Summary

Published: 2026-02-01

Implications of Transfer Pricing on Taxpayer Compliance and Corporate Tax Avoidance

Rafiriko Siagian, Tiolina Evi Nausta Pardede

388 - 394

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Factors Influencing the Interest of MSME Actors in the Implementation of Mobile-Based Accounting Applications in Bengkalis Regency

Annisa Rezki Susanti, N. Nasrizal, Novita Indrawati

395 - 410

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Strengthening Accounting Information Quality on SME Community Based on Artificial Intelligence and Integrated Reporting Stakeholder Trust

Muhammad Hafis Akbar Nasution, Andreasta Ginting, Emi Uliyanty Br Sidabutar, Jenny Ester Pandiangan

411 - 421

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Beyond Financial Numbers: The Role of Green Accounting, ESG Disclosure, and Digital Transparency in Enhancing Firm Value within the Sustainability Economy

Muhammad Hafis Akbar Nasution, Andreasta Ginting, Emi Uliyanty Br Sidabutar

422 - 431

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The Impact of Transformational Leadership on Employee Performance
Mediating Role of Meaningful Work

Icha Nursafitri Hafisrawati Suwandi, M. Musafir, Marten Puyo

432 - 447

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Positive Attitude of Users in Mediating the Impact of Perceived Benefits and Convenience on the Interest in Using QRIS Regularly in Daily Life

Resti Prima, S. Suryadi, Osly Usman

448 - 463

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Digital Transformation and Technology Management
A Qualitative Analysis of Organizational Capabilities Strengthening

Mufi Agung Wibowo, Abdul Aziz, Irsal Fauzi, Ari Siswati

464 - 473

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Green Innovation Strategy and Supply Chain Resilience
The Roles of Green Logistics Management Practices and Supply Chain Complexity

Dewi Sabrina Eka Putri, Dorina Widowati, Wahyuningsih Santosa, Ratna Darasih

474 - 487

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The Influence of Digital Advertising, Online Reviews, and Influencer Endorsements on Generation Z’s Purchasing Decisions for Skintific Products on TikTok

Feni Novalia, Setya Indah Isnawati

488 - 500

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Honda Motorcycle Marketing Strategy: Case Study From CV. Anugerah Kencana Motor Palembang, Indonesia

Saleh Usman, T. Trinawati

501 - 509

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Influence of Digital Leadership, Environmental Awareness, and Organizational Learning on Sustainable Supply Chain Performance through Green Supply Chain Innovation

Puan Arthemisia, Gatri Lunarindiah, Wahyuningsih Santosa, Dorina Widowati, Ratna Darasih

510 - 525

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The Influence of Green Supply Chain Management on Environmental Entrepreneurship through Waste Management and Green Innovation

Debby Sri Haryanti, Gatri Lunarindiah, Wahyuningsih Santosa, Ratna Darasih

526 - 539

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The Role of Supply Chain Integration in Enhancing Supply Chain Resilience
Risk Management Mediation and Regulatory Uncertainty Moderation

Syafa Alya Camila, Dorina Widowati

540 - 555

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Public Relations Strategy in Restoring Corporate Image at PT Toyota Astra Motor

Maria Wandita Utami

556 - 565

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Influence of TATO, DER and NPM on Profit Growth in Property and Real Estate Sub-Sector Companies Listed on the IDX

Indah Lestari, D. Damayanti, Nur Listiani

566 - 579

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Effect of Work Stress, Work Compensation and Organizational Culture on Employee Performance

Dearyani Eka Dharma, Moehammad Unggul Januarko

580 - 592

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Influence of Digital Marketing, FOMO, and Influencer Marketing on Skintific Purchase Decisions in Samarinda

Farinda Hidayah Wati, Saida Zainurossalamia ZA

593 - 601

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Strengthening Character Education through Role Models Educators

Novita Sariani, Yoga Prasetya Adi Nugraha

33 - 43

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The Role of Career Guidance and Counseling Services in Helping Learners Identify Their Interests and Talents

Wulan Rada, Lisa Azzahra Tawir, S. Suci, Nur Aqiqah Putri, Nur Afiah Tawakkal, Ramli Ely

44 - 57

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The Influence of Self-efficacy on Career Planning of Adolescents in High School

Firda Yuliani, Sry Ramadani, Putri Febriyanti Ramadhani, M. Murni, Putri Naila Artikasari, Ramli Ely

58 - 64

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The Effectiveness of Utilizing Digital Media in Enhancing Career Guidance Services Provided by School Counselors at Various Levels of Education

Nur Maulinda Yanas, Ramli Ely, Nurul Padillah Pausia, Nasirah Dian Ayunur, A. Aisyah Tun Nafsia, Novi Febianti

65 - 78

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The Impact of Interactive Flat Panel Displays (IFPD) on Student Engagement and Learning Motivation

Punjung Hartanto, Diah Wahyuningsih

79 - 88

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The Impact of Interactive Flat Panel Display–Based Digital Games with a Cognitive Scaffolding Approach on the Improvement of Early Childhood Literacy and Numeracy

Ahmad Widianto, Kabul Suprayitno

89 - 97

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The Effectiveness of Digital Collaboration through Interactive Flat Panel Displays in Stimulating Early Numeracy Skills

Santi Trisniawati, I. Ismail

98 - 109

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“SINAR” Learning Innovation (Reasoning and Engineering Learning Model)

S. Suprihatin, I. Ismail

110 - 119

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Development of Patience and Sharing Character through Play Activities for Children Aged 3–4 Years

Ika Nur Indah, I. Ismail

120 - 129

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Implementation of Holistic Learning Based on Islamic Habituation and Montessori

Yulia Dewi Rantamsari , I. Ismail

130 -139

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Implementation of Religious Habituation in Enhancing Worship Skills and Noble Character of Early Childhood Children

Miftakhul Jannah, I. Ismail

140 - 147

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Teacher Support Strategies in Developing the Social-Emotional Development of Active Early Childhood Children

Dwi Nur Cahyani, I. Ismail

148 - 157

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The Use of Picture Books in Developing Language Skills of Children Aged 3–4 Years

Revi Dianita, I. Ismail

158 - 166

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A Habit-Based Learning Model to Develop Discipline and Religious Values from an Early Age

E. Ernawati, I. Ismail

167 - 175

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Introduction of The Tilawati Method to Increase Early Childhood Interest in Learning Hijaiyah Letters

Tini Nazahwa, I. Ismail

176 - 183

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Enhancing Early Childhood Self-Confidence Through a Play-Based Approach in Task Assignment

Nunik Ruliasari, I. Ismail

184 - 194

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The Use of Natural Material Media to Develop the Creativity of Children Aged 5–6 Years

Eka Pratiwi, I. Ismail

195 - 205

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Role-Playing Method to Enhance Children's Communication Skills and Cognitive Development

Y. Yuliatin, I. Ismail

206 - 212

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Loose Parts-Based Learning as a Strategy to Stimulate Early Childhood Creativity

Ita Fitriawati, I. Ismail

213 - 218

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The Effectiveness of Loose Parts Media in Enhancing Early Childhood Creativity

N. Nanti, I. Ismail

219 - 225

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Strategies of Islamic Religious Education Teachers in Addressing Bullying Behavior Among Students

Slamet Ahyarul Umam, Ridho Riyanto

226 - 232

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Strengthening Students’ Akhlakul Karimah in Building the Foundation of Islamic Education at Madrasah Aliyah

Ma'rifatul Ulum, Ridho Riyanto

233 - 239

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The Role of Islamic Religious Education Teachers in Fostering Students’ Noble Character in the Era of Communication Technology Development

Heri Mahmudianto, Ridho Riyanto

240 - 246

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The Role of Teachers in Shaping the Religious Character of Early Childhood

S. Suryani, I. Ismail

247 - 251

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Observation of the Auto Tracking Process of 5 KWP PLTS at HKBP Nommensen University

Timbang Pangaribuan, Fiktor Sihombing, Reinhard Sitinjak

66 - 75

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Between Benefits and Legal Certainty: A Legal Analysis of the Raising of the One Piece Flag in Indonesia as a Form of Freedom of Expression

Ilyas Muttaqin, R. Adi Nurzaman

95 - 107

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The Influence of Brand Image and Service Quality on Outpatient Satisfaction Of RSAU dr. M Hassan Toto

Rike Devi Khomala, Oci Etri Nursanty

108 - 121

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Validity of Automatic Approval in Smart Contracts as a Form of Agreement under Indonesian Civil Law

Muchamad Yusva Mufazis, Tahasak Sahay, Andika Wijaya

122 - 130

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A Study of Unlawful Acts in the Indonesian Legal System

Theofilus Immanuel Pastika Hutabarat, Andika Wijaya, Rizki Setyobowo Sangalang, Charles Hutapea

131 - 139

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Strengthening Regional Fiscal Resilience through Local Own Source Revenue Optimization for Mitigating Payment Delays and Budget Efficiency Pressures

Arbi Winarko

140 - 148

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Racial Offenses Against the Sundanese Ethnic Group Reviewed from the Perspective of the Electronic Information and Transactions Law

Musa Darwin Pane, Khairunnisa Hanifati Zahra, Marta Ayuni Lestari Suhandi

149 - 161

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Historical Review of the Role of Saparua Chinese in the Spice Trade from the Colonial to the Reformation

Risa Junita Sari, M. Satria Nugraha, Livia Ersi, Refni Yulia

10 - 17

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Implementation of the Seven Modes of the Design Innovation Process for Augment Skincare Advertising Video

Tri Utami, Bayu Setiawan , Mahimma Romadhona

18 - 31

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