Vol. 6 No. 3 (2026): May - July | Golden Ratio of Data in Summary

Published: 2026-05-01

Analysis of the Influence of Leadership, Work Discipline, and Work Motivation on Employee Performance

Muhamad Algan Bioswara, Heri Wijayanto, Diana Pramudya

686 - 692

Download Article

Application of Principal Component Analysis in Determining the Factors Influence Turnover Intention of Millennial Generation Employees in Medan City

Marsyela Yulia Ashaya, Edison Parulian, Shamir Hasyim, J. Julfizar

615 - 622

Download Article

Marketing Strategy in Building Brand Image of New Coffee Shop
Qualitative Study on KLCR Coffee North Jakarta

Alya Nurrima Syifa

623 - 628

Download Article

Analysis of Working Capital Budget and Profitability at PT. Hadji Kalla, Palopo Branch

S. Sudirman, Henri Fauli, Umar Hi Salim

629 - 641

Download Article

Comparison of Public Service Organizations in Bintan Regency and Tanjungpinang City
An Analysis of Bureaucratic Role Conflict in the Implementation of Sustainable Public Policies

F. Firman, Harapan Tua, Rafika Duri, Barlian Erliadi

642 - 653

Download Article

Strategic Role of Self-Management Ability in Mitigating Work Stress and Enhancing Psychological Well-Being among Healthcare Professionals

Della Febiani Dwi Sumadi, Saida Zainurossalamia ZA

654 - 664

Download Article

The Effect of Average School Age, Per Capita GDP and Unemployment on Absolute Poverty in Meranti Island Regency

Ricky Seven Octo Waruwu, I. Isyandi, Eka Armas Pailis

654 - 667

Download Article

The Effect of Capital Structure and Dividend Policy on Firm Value
Financial Performance as a Mediator in Indonesian Food and Beverage Companies

Nadia Zahrani, R. Ramlawati, J. Jayadi

668 - 685

Download Article

Organizational Development in the Era of Digital Transformation
A Systematic Review Using the PRISMA Framework

Dewi Praptiwi, Icha Vanida Putri, Riki Arli, Iqbal Baihaqi, C. Cedaryana

602 - 614

Download Article

The Influence of Online Customer Reviews, Ratings, and Discounts on Fashion Purchase Decisions on Shopee E-Commerce

Muhammad Yoga Fernando, Saida Zainurossalamia ZA

693 - 707

Download Article

The Effect of Capital Turnover on Profits in PT. Pro Car INTL Finance Palopo Branch

S. Sahabuddin, S. Sudirman

708 - 735

Download Article

Effects of Job Promotion and Work Motivation on Employee Performance
The Mediating Role of Job Satisfaction at PT BRI Mattoangin Branch

Fadjar Hidayat

736 - 759

Download Article

The Influence of Tourist Attraction, Facilities, and Social Media Promotion on Muslim Tourists’ Revisit Intention at Pancer Door Floating Mosque, Pacitan

Sandhi Agung Pratama, Happy Agustiani

760 - 769

Download Article

The Influence of Halal Labeling, Product Quality, and Price Perception on Purchasing Decisions of Halal Cosmetics in Pacitan Regency

Pika Hariyanto, Happy Agustiani

770 - 780

Download Article

The Influence of Content Marketing, Influencer Marketing, and Service Quality on Purchasing Decisions for Fashion Products on Shopee

Zaenal Muttaqin, Bayu Fajar Susanto

781 - 791

Download Article

The Effect of Good Corporate Governance and Financial Performance on Islamic Social Reporting Disclosure
Evidence from Sharia Banks Registered with the Financial Services Authority (OJK)

Siska Noviyanti

792 - 805

Download Article

The Role of Service Culture and Organizational Climate in Healthcare Workforce Digital Adaptation Readiness at the MAS Clinic in Banjarbaru, Indonesia

Martin Agusta, Adhika Ramadhan, Novia Purnamasari, Rahma Wahdiniwaty, Deden A. Wahab Sya’roni

806 - 818

Download Article

The Influence of Technopreneurship-Based Strategic Management on Project Performance at PT Len Industri (Persero)

Adhika Ramadhan, Irfan Dwiguna, Eddy Soeryanto, Rahma Wahdiniwaty, Adam Mukaril

819 - 825

Download Article

AI-Driven Marketing Personalization and the Consumer Privacy Paradox
A Systematic Literature Review of Trust, Engagement, and Purchase Behavior

Lili Suryati, Edison Parulian

826 - 842

Download Article

Financial Performance and Banking Stock Prices
The Effects of CAR, NPL, ROA, and LDR on Indonesian Listed Banks, 2018–2022

Cintya Sarah Leanita, Retno Suliati Suleiman

843 - 866

Download Article

Target Costing as a Cost Reduction Strategy in FMCG Companies in Kyoto, Japan

Ardin Dolok Saribu, Esra Romaito Silalahi, Romauli Tiurmaida Togatorop, Jeremia Sitorus, Rellis Cindi Sianturi, Ica Yohana, Astrid fani S, Saniati Naibaho

867 - 882

Download Article

The Role of PSAK 73 and PSAK 71 in Enhancing Financial Reporting Transparency, Risk Management, and Reporting Quality
An Integrative Literature Review

Hicca Maria Gandi Putri Aruan, Debora Maureen, Engle Imelia Siagian, Cindi Clawidia Silitonga, Jonathan Pandjaitan

883 - 900

Download Article

Strategic Integration of Transfer Pricing Policies in Multinational Enterprises

Elien Basaria Sikettang, Ardin Doloksaribu, Klaudia Stefani Manik, Debora Maureen, Elda Sianturi, Melisa Febriani Siagian, Rodo Graecias Nainggolan, James Saragih

901 - 915

Download Article

The Effects of Transformational Leadership, Service Digitalization, and Human Resource Development on Employee Job Satisfaction at the Madiun Regency Population and Civil Registration Office

Adella Nurlita Firdausy, Sri Hartono, Titi Rapini

916 - 926

Download Article

Sustainability Reporting from the Perspective of GRI Standards, ISSB/IFRS S1 and S2, and OJK Regulations in Indonesia

Fanti Mariana Siburian, Elda Sianturi, Keren Eoudia Sitompul, Febrison Marbun, Hicca Maria Gandi Putri Aruan

927 - 943

Download Article

Financial Resilience of Indonesian SMEs Amid Economic Uncertainty
The Roles of Accounting Information Quality, Financial Management Capability, and Strategic Agility

Muhammad Fajeri Siregar, Muhammad Hafis Akbar Nasution, Emi Uliyanty Boru Sidabutar, Veranda Panjaitan, Egy Juwita Tarigan

944 - 956

Download Article

Accounting Recognition and Measurement Theory
A Conceptual and Empirical Comparison of Historical Cost and Fair Value

Enjelina Simarmata Enjelina, Nadia Marintan Sirait, Daniel Partogi Simanjuntak, Dwiky Emanuel Tampubolon, Hicca Maria Gandi Putri Aruan

957 - 970

Download Article

The The Impact of ESG Transparency on the Financial Performance of Companies Listed in the LQ45 Index
An Empirical Study (2022–2024)

Griselda Livia, Merry Susanti

971 - 988

Download Article

The Effect of Profitability, Liquidity, and Leverage on Financial Distress in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX)

Muhammad Shulhan Ma’arif

989 - 1011

Download Article

A Juridical Analysis of the Elements of Intentionality and Negligence in Criminal Acts

Gogon Perdana A. Putra, Rizki Setyobowo Sangalang, Claudia Yuni Pramita

162 - 169

Download Article

Legal Review of the Transfer of Fiduciary Guarantee Objects and the Legal Responsibilities of Creditors-Debtors

S. Said, Indra Yuliawan, Arista Candra Irawati

170 - 180

Download Article

Digital Activism and Islamic Political Mobilization Among Millennial Muslims in the Election Contest

Rizal Al Hamid, Novian Widiadharma

181 - 193

Download Article

Global Trends and Emerging Themes in Public Sector Innovation Research
A Bibliometric Analysis

Gusti Naufal Rizky Perdana, Ni Wayan Desi Budha Jayanti, Yaen Miftakhul Laily, Muhammad Khafid Ainul Yaqin

194 - 207

Download Article

Digitization of SISKEUDES and Village Government Governance: The Role of Competency Moderation of Village Apparatus

D. Dewila

208 - 217

Download Article

Implementation of the SRIKANDI Application in Electronic Records Management at the Regional Inspectorate of East Kalimantan Province, Indonesia

Rahma Wati, M. Aviv Adhitya Putra Pratama, M. Mujiburrahman , Imam Syahid

32 - 43

Download Article

The Role of Baitus Shomad Grand Mosque in Tegalombo in Empowering the Community through the Management of Rest Areas and MSMEs

Andri Yulianto, Happy Agustiani

44 - 52

Download Article

The Relationship Between Interpersonal Communication and Aggressive Behavior Among University Students Actively Involved in Student Organizations at Universitas Negeri Medan

Desi Agustina Br Sembiring, Eva Yulina

53 - 62

Download Article

Improving the Learning Concentration of Children Aged 3–4 Years through Outdoor Activities Based on Gross Motor Skills at PAUD Plus Az-Zalfa Pacitan

Nia Anugrah Putri, Septyana Tentiasih

252 - 261

Download Article

The Use of Recycled Material-Based Educational Play Tools (APE) to Improve Fine Motor Skills

Dian Irmasari, Septyana Tentiasih

262 - 269

Download Article

The Implementation of a Center-Based Learning Model in Early Childhood Education at TK Negeri Pembina Pacitan

Marianti Titi Lestari, Septyana Tentiasih

270 - 279

Download Article

Fine Motor Stimulation for Pre-Writing Skills through Geometric Pattern Cutting Activities in Early Childhood

Rina Nur Sholichah, Ezif Rizqi Imtihana

280 - 287

Download Article

Analysis of the Impact of Low Self-Confidence on Early Childhood Social Development

Lailatul Mubarokah, Ezif Rizqi Imtihana

288 - 293

Download Article

Improving Gross Motor Skills of Children Aged 5–6 Years Through Gambang Suling Dance Learning Based on YouTube Media

Uswatun Khasanah, Ezif Rizqi Imtihana

294 - 301

Download Article

The Effectiveness of the Discovery Learning Model Assisted by an Interactive Flat Panel Display on Students’ Learning Interest

Khoirul Anas, Diah Wahyuningsih

302 - 308

Download Article

The Construction of Early Childhood Responsibility in Recognizing Personal Needs through Toilet Training Habits in Early Childhood Education Institutions (PAUD)

Nugraheni Hery Setyarini, Diah Wahyuningsih

309 - 315

Download Article

Utilization of Loose Parts Media in Enhancing Early Childhood Creativity

N. Nurfita, Septyana Tentiasih

316 - 322

Download Article

Enhancing Early Childhood Creativity Through Loose Parts Play Activities Based on Islamic Values

S Septriany, A. Ahmadi

323 - 332

Download Article

The Role of Family and School Environments in Early Childhood Vegetable Consumption Practices from a Sociocultural Perspective

Tri Handayani, Diah Wahyuningsih

333 - 338

Download Article

The Effectiveness of WDEP (Wants, Doing, Evaluation, Planning) Reality Counseling Model Career Decision-Making Difficulties in Grade XII Students at PGRI Vocational School

Mirza Alnadya, Tatik Meiyuntariningsih

339 - 345

Download Article

Analysis of The Impact of Late Arrival at School on The Focus Of Early Childhood

Devi Febriana Romadhoniah, Ezif Rizqi Imtihana

346 - 351

Download Article

Bandongan-Based Arabic Learning and Students’ Reading Improvement in Islamic Boarding Schools

Sofin Murtiha, Muhammad Rizal Shalahuddin

352 - 366

Download Article

The Role of Parents in the Social-Emotional Development and Independence of Children

Sri Lestari, Diah Wahyuningsih

367 - 372

Download Article

Analysis of Arabic Language Difficulties of STDI Imam Syafi'i Jember Students
A Case Study of Islamic Family Law Study Program

Ahmad Dzakwan Irfani, Muhammad Rizal Shalahuddin

373 - 385

Download Article

Implementation of the Love-Based Curriculum (KBC) in the Madrasah Diniyah Program to Strengthen Students’ Religious Competence

H. Heriyanto, Itsnaini Muslimati Alwi

386 - 393

Download Article

Application of Segmentation, Targeting, Positioning, and Differentiation in CV Slimeday Indonesia’s Slime Advertisements as a Sensory Play Medium for Children Aged 5-6 Years

Devina Putri Sholikhah, Bayu Setiawan, Aryo Bayu Wibisono

394 - 406

Download Article