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Strategi Personal Branding Youtuber Asian Survivor Dalam Membangun Motivasi Donasi: Studi Analisis Konten Video Youtube, Muhammad Sulthon Asykur, Hasyim Asyari Jan 2026

Strategi Personal Branding Youtuber Asian Survivor Dalam Membangun Motivasi Donasi: Studi Analisis Konten Video Youtube, Muhammad Sulthon Asykur, Hasyim Asyari

Jurnal Administrasi Bisnis Terapan

ABSTRACT

Content creators face significant challenges in maintaining audience engagement and social relevance amidst dynamic platform algorithms. This study analyzes YouTuber Asian Survivor's personal branding strategy in building authenticity, engagement, and audience donation motivation using a mixed-methods approach. Quantitative analysis employed t-tests and binary logistic regression on 101 videos, while qualitative analysis was conducted through in-depth interviews and observation. Results indicate that neither vulnerable nor inspiring narrative types significantly differentiate engagement levels; however, videos that successfully raised donations exhibited significantly higher engagement rates. Regression analysis proved that an increase in engagement rate raises donation probability by 2.5 times. Qualitative findings …


Strategies Some Small Business Owners Use To Implement New Accounting Technology, Susie Annmarie Stewart-Branch Jan 2026

Strategies Some Small Business Owners Use To Implement New Accounting Technology, Susie Annmarie Stewart-Branch

Walden Dissertations and Doctoral Studies

Abstract Small business owners often face challenges when implementing accounting information systems, resulting in inefficiencies and reduced competitiveness. The study was grounded in the technology acceptance model (TAM), which guided examination of how small business owners implemented, evaluated, and sustained accounting software use while addressing implementation challenges and leveraging internal and external support. Data were collected through semi-structured interview questions from six small business owners who used accounting software such as QuickBooks, and thematic analysis identified five themes: (a) change management and organizational culture, (b) importance of external support and strategic partnerships, (c) measuring effectiveness through operational and client metrics, …


Adaptive Multi-Agent Intelligence: A Dynamic Data Management System For Enhanced Data Quality And Reconciliation, Anthony Taeyang Vigil Jan 2026

Adaptive Multi-Agent Intelligence: A Dynamic Data Management System For Enhanced Data Quality And Reconciliation, Anthony Taeyang Vigil

USF Tampa Graduate Theses and Dissertations

Organizations struggle with data quality problems that cost them millions of dollars annually. Manual data cleanup and standardizing, also known as reconciliation, can take skilled analysts days to complete and can still contain human errors. This dissertation addresses this challenge by developing and validating the Origin Data Management System, which automates processes that traditionally require days of manual work. The system achieved up to 100% accuracy in standardizing vendor names and identifying CEO information across real-world test datasets from Jefferson County Public Schools, Forbes, and Fortune Magazines. Processing time dropped from days to minutes—a 96-fold improvement over manual methods. These …


Strategic Decision-Making For Greenomina Decarbonization Efforts At Pt Pertamina (Persero), Fransisca Fitriastuti, Yos Sunitiyoso Jan 2026

Strategic Decision-Making For Greenomina Decarbonization Efforts At Pt Pertamina (Persero), Fransisca Fitriastuti, Yos Sunitiyoso

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

This study explores the strategic decision-making process in implementing Greenomina, a digital transformation platform developed by PT Pertamina (Persero), a reputable state-owned energy company in Indonesia, to support decarbonization initiatives through carbon emission tracking and management. The analysis draws upon two frameworks: the Business Model Canvas (BMC) and the Digital Transformation Canvas (DTC). Greenomina primarily targets Scope 3 emissions, or indirect emissions from business travel and activities, by enabling employees to measure, document, and offset their carbon footprints. This study employed a qualitative approach, combining in-depth interviews and document analysis. The findings highlight key components of a successful digital business …


How Public Trust Matters To Future Taxpayer Compliance In Indonesia, Shelvi Shelvi, Tutik Rachmawati Jan 2026

How Public Trust Matters To Future Taxpayer Compliance In Indonesia, Shelvi Shelvi, Tutik Rachmawati

BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi

This study examines the role of public trust in shaping future taxpayer compliance, a critical factor for achieving the long-term development vision of Indonesia Emas 2045. While trust has been extensively studied in the context of current taxpayers, research on its role among younger generations as future taxpayers in developing economies remains limited. To address this gap, a mixed-methods approach was employed, combining survey data from 420 students with in-depth interviews. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to test the hypothesis that public trust influences future taxpayer compliance. The results demonstrate that public trust …


Business Communication Barriers In An Export-Oriented Company: A Case Study Of Pt. Xyz, Sartika Ekadyasa, Arius Krypton Jan 2026

Business Communication Barriers In An Export-Oriented Company: A Case Study Of Pt. Xyz, Sartika Ekadyasa, Arius Krypton

Jurnal Administrasi Bisnis Terapan

This study examines business communication barriers faced by PT. XYZ, an export-oriented company engaged in international business cooperation. Using a qualitative case study approach, data were collected through observation, in-depth interviews, documentation, and literature review. The findings indicate that business communication is influenced by multiple interrelated barriers, including socio-anthro-psychological, technical, and ecological factors, which affect communication effectiveness during coordination, negotiation, and relationship management with foreign business partners. These barriers shape the quality of mutual understanding, trust, and operational efficiency in cross-border interactions. The study highlights the importance of integrated communication strategies that address social, cultural, psychological, technical, and environmental dimensions …


The Role Of Digital Service Development By Bumdes Kuala Dua In Enhancing The Local Economy, Siti Fatimah, Fahmi -. Fahmi, Radityo Kusumo Santoso, Feriska Ajeng Anantri Jan 2026

The Role Of Digital Service Development By Bumdes Kuala Dua In Enhancing The Local Economy, Siti Fatimah, Fahmi -. Fahmi, Radityo Kusumo Santoso, Feriska Ajeng Anantri

Jurnal Vokasi Indonesia

Digital transformation has become an important instrument for strengthening local economies in rural areas, particularly through the role of village economic institutions. Village Owned Enterprises (BUMDes) hold a strategic position in integrating digitalization into business management and community empowerment. This study aims to analyze the role of BUMDes Kuala Dua in the development of digital services as a strategy for enhancing the local economy and to formulate a model for strengthening village-based digital economic institutions. The study employs a qualitative approach using a descriptive analytical method. Data were collected through in-depth interviews, participatory observation, and document analysis involving the management …


A Full-Circle Impact: Macy Nesslage Earns Young Alumni Award, Lindenwood University Jan 2026

A Full-Circle Impact: Macy Nesslage Earns Young Alumni Award, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.


Hybrid Quantum-Classical Optimization Of The Resource Scheduling Problem, Tyler Christeson, Md Habib Ullah, Ali Arabnya, Amin Khodaei, Rui Fan Jan 2026

Hybrid Quantum-Classical Optimization Of The Resource Scheduling Problem, Tyler Christeson, Md Habib Ullah, Ali Arabnya, Amin Khodaei, Rui Fan

Electrical and Computer Engineering: Faculty Scholarship

Resource scheduling is critical in many industries, especially in power systems where the Unit Commitment (UC) problem determines the on/off status and output levels of generators under physical and economic constraints. Traditional exact methods, such as Branch-and-Bound, Branch-and-Cut, dynamic programming and mixed-integer linear programming (MILP), remain the backbone of UC solution techniques, but they often rely on linear approximations or exhaustive search, leading to high computational burdens as system size grows. Metaheuristic approaches, such as genetic algorithms, particle swarm optimization, and other evolutionary methods, have been explored to mitigate this complexity; however, they typically lack optimality guarantees, exhibit sensitivity to …


Metaverse-Enabled Digital Twins For Business And Smart Cities: Toward A Human-Centered Framework For Digital Transformation, Rasem Qudaih, Nicholas Caldwell, Imen Ben Salem, A. Karthi Jan 2026

Metaverse-Enabled Digital Twins For Business And Smart Cities: Toward A Human-Centered Framework For Digital Transformation, Rasem Qudaih, Nicholas Caldwell, Imen Ben Salem, A. Karthi

All Works

Digital Twin (DT) technologies are increasingly changing how businesses and cities model, assess, and enhance complex systems. Traditional DTs have served as static representations of tangible assets, providing monitoring and predictive functionalities. However, minimal stakeholder engagement and a focus on specific sectors have often limited their full potential. The rise of the metaverse, reinforced by Extended Reality (XR) technologies, presents a unique chance to evolve DTs into immersive, interactive, and human-centered platforms for collaborative decision-making. This integration allows stakeholders to visualize and engage with multidimensional data in real time, facilitating predictive analysis, scenario planning, and participatory governance. In business environments, …


European Management Studies 2025, Vol. 23, No. 3 Jan 2026

European Management Studies 2025, Vol. 23, No. 3

European Management Studies

European Management Studies 2025, vol. 23, no. 3


Applying Total Quality Management And Auditor Size Theories To Audit Quality: Evidence From Tanzanian Auditing Firms, Freddy Chaula, Henry Zeno Chalu, Paul Ambege Jan 2026

Applying Total Quality Management And Auditor Size Theories To Audit Quality: Evidence From Tanzanian Auditing Firms, Freddy Chaula, Henry Zeno Chalu, Paul Ambege

Business Management Review

Amid mixed global findings on the determinants of audit quality, particularly in emerging markets, the role of engagement team competence and audit firm size remains underexplored. This study investigates the relationship between engagement team competence, audit firm size, and audit quality in Tanzanian auditing firms. The hypotheses were tested using PLS-SEM based on data obtained from a cross-sectional survey of 147 Tanzanian audit partners. Audit firm size (β = 0.309, p < 0.01) and engagement team competence (β = 0.567, p < 0.01) were found to have significant positive effects on audit quality. These results suggest that audit quality is significantly enhanced by audit firm size and engagement team competence, thus supporting total quality management and auditor size theories. These findings highlight the need for regulators to strengthen auditor competence and to support the growth of small auditing firms, thereby enhancing their capacity, resources, and the overall audit quality. For auditing firms, the findings underscore the need to develop engagement team competence through initiatives such as professional training, mentoring, and knowledge-sharing programs. Additionally, firms should expand their capacity to strengthen audit quality. While focused on the Tanzanian context, the findings offer broader insights for improving audit quality in developing economies.


From Operations To Outcomes: The Role Of Industry 4.0 In Customer Management And Financial Performance, Hong Long Chen Jan 2026

From Operations To Outcomes: The Role Of Industry 4.0 In Customer Management And Financial Performance, Hong Long Chen

Management Dynamics

Despite extensive research on Industry 4.0 (I4.0) technologies, relatively little attention has been given to their impact on financial performance at the firm level. This study proposes a model to investigate the links between I4.0 implementation level (I4.0IL), supply chain management performance (SCMP), customer management performance (CMP), and company financial outcomes using bootstrap-based structural equation modeling (SEM) with data from 91 companies across various sectors. The results of the bootstrap-based SEM with 1,000 resamples show that SCMP significantly influences both CMP and company financial performance, and CMP also significantly impacts financial performance. While I4.0IL does not significantly amplify the effects …


The Influence Of Rotating Savings And Credit Associations Dynamics On Local Trade Flows In Dar Es Salaam, Tanzania, Fred Phanuel Okangi, Theresia E. Busagara Jan 2026

The Influence Of Rotating Savings And Credit Associations Dynamics On Local Trade Flows In Dar Es Salaam, Tanzania, Fred Phanuel Okangi, Theresia E. Busagara

Business Management Review

This study examines the influence of Rotating Savings and Credit Associations (ROSCAs) on local trade flows in Dar es Salaam, Tanzania. Using a structured questionnaire, data were gathered from 107 ROSCA members to assess three key areas: the operational dynamics of ROSCAs, the socio-economic profiles of ROSCA members, and the accessibility of financial resources among ROSCA members. The findings reveal a significant positive relationship between the effective management of ROSCAs and increased local trade flows, underscoring that well-organized associations can facilitate smoother financial transactions. Furthermore, the diverse socio-economic profiles of ROSCA members were shown to promote knowledge-sharing and networking opportunities, …


Enhancing Creativity Through Systematic Teaching: A Case Study In Management Education, Uri Sternberg, Sarit Moldovan Jan 2026

Enhancing Creativity Through Systematic Teaching: A Case Study In Management Education, Uri Sternberg, Sarit Moldovan

International Journal of Teaching and Learning in Higher Education

This article presents a case study of an innovative teaching approach within an MBA course titled “Systematic Creative Thinking.” It demonstrates how the course applies the creativity principles it teaches to its own instructional design, embodying theory in practice. By utilizing ideation templates such as the Multiplication and Division, the course incorporates diverse teaching methodologies, including flipped classrooms, multimedia resources, and experiential group activities. This design fosters student engagement by addressing varied learning preferences and encouraging active participation. Qualitative and quantitative evidence indicate increased student satisfaction, improved performance, and deeper understanding, achieved through the synergy of theoretical instruction and …


Reinventing Islamic Pilgrimage In Jogokariyan Mosque, Indonesia, Ahmad Izudin Jan 2026

Reinventing Islamic Pilgrimage In Jogokariyan Mosque, Indonesia, Ahmad Izudin

International Journal of Religious Tourism and Pilgrimage

Indonesian Muslims have a longstanding tradition of visiting holy sites as part of Islamic pilgrimages. Recently, there has been an increasing interest in mosques as popular destinations for spiritual journeys and meditation. This shift could potentially impact local communities and may lead to the development of new pilgrimage routes within the context of spiritual exploration. However, this paper examines the Jogokariyan Mosque in Yogyakarta, Indonesia, which has become a significant stop on the Islamic pilgrimage route. The author utilises a case study approach, collecting data through observation, interviews, and documentation. The study highlights that a mosque, as the material objective …


Developing Transformative Pilgrimage Tourism: Seeing The Relationship Between Stakeholders In Religion-Based Tourism Practices In Quds, Indonesia, I Nyoman Ruja Jan 2026

Developing Transformative Pilgrimage Tourism: Seeing The Relationship Between Stakeholders In Religion-Based Tourism Practices In Quds, Indonesia, I Nyoman Ruja

International Journal of Religious Tourism and Pilgrimage

The growing transformation of the pilgrimage tourism sector worldwide cannot be separated from relations between community groups, pilgrims and the tourism industry. This research analyses the relationships between stakeholders involved in faith-based tourism practices in Quds, Indonesia. Through a qualitative approach, we investigate, in Quds the interactions and relationships of multiple parties involved in the religious tourism industry, including pilgrims, government, local communities and related institutions. This research collects data through in-depth interviews, participant observation, and document analysis. The results show that stakeholder relationships significantly create a sustainable religious tourism experience in Quds. Collaboration between pilgrims, the government and local …


Inventing New Pilgrimage And Religious Tourism In Lombok, Indonesia, Ujang Mahadi, Moch. Khafidz Fuad Raya, Aibdi Rahmat, Jonsi Hunadar, Rindom Harahap Jan 2026

Inventing New Pilgrimage And Religious Tourism In Lombok, Indonesia, Ujang Mahadi, Moch. Khafidz Fuad Raya, Aibdi Rahmat, Jonsi Hunadar, Rindom Harahap

International Journal of Religious Tourism and Pilgrimage

In the contemporary Muslim world, especially in Indonesia, the boom in religious tourism is increasingly widespread after the discovery of the grave sites of saints (wali) or people who are considered holy. More than that, pilgrimage is increasingly popular when these sites display natural views and multifaceted aspects, thereby adding to the intimacy of Islamic meditation and veneration rituals. This article focuses on five holy tombs in Lombok (West Nusa Tenggara), considered tombs of Muslim saints. Using ethnography with observational techniques and unstructured interviews, we explore the construction of veneration and the marketing efforts of pilgrimages to the …


The Power Of Historical And Creative Tourism For Sustainable Development Goals: Baan Khamkerm – Nong Seaeng Catholic Church, Nakhon Phanom Province, Thailand, Preedaree Sirirat, Arnunnit Manorom, Supatcharee Boonprachoom Jan 2026

The Power Of Historical And Creative Tourism For Sustainable Development Goals: Baan Khamkerm – Nong Seaeng Catholic Church, Nakhon Phanom Province, Thailand, Preedaree Sirirat, Arnunnit Manorom, Supatcharee Boonprachoom

International Journal of Religious Tourism and Pilgrimage

This study aims to develop a historical tourism route tracing seventeenth century French missionaries of Baan Khamkerm-Nong Seaeng in Nakhon Phanom Province while developing local storytelling and creating digital media from information of historical value transferred through locals’ identities. Saint Joseph’s Church in Baan Khamkerm is the oldest church in upper-northeastern Thailand. To protect this historical site, emerging disciplines have offered potential communication tools for stronger heritage management. The research design is based on Participatory Action Research (PAR) which collects data from five groups of key representatives from the community of tourism stakeholders: 1) local community; 2) tourism policymakers; 3) …


The Correlation Between Spiritual Tourism And Mental Health Of Young People In Binh Duong, Vietnam, Anh Nguyen Jan 2026

The Correlation Between Spiritual Tourism And Mental Health Of Young People In Binh Duong, Vietnam, Anh Nguyen

International Journal of Religious Tourism and Pilgrimage

While researchers are in agreement about the positive relationship between spiritual activities (SAs) and mental health (MH) among the general population, the relationship between spiritual tourism (ST) and MH, particularly among young adults, is yet to be adequately investigated. As such, this research was conducted to determine the contribution of ST towards the MH of the younger generation. The respondents are undergraduate students located in Vietnam’s industrial province of Binh Duong. The findings, from the quantitative research approach, indicate that young people perceive ST mainly as a means for visiting places of worship, with little consideration for the MH benefits …


Drivers Of Religious Tourism In Nigeria: Spiritual And Secular Reasons, Olakunle Shakur Olawuyi Dr, Oluwafunminiyi Wasiu Raheem Dr, Adetunji Sunday Oni Dr. Jan 2026

Drivers Of Religious Tourism In Nigeria: Spiritual And Secular Reasons, Olakunle Shakur Olawuyi Dr, Oluwafunminiyi Wasiu Raheem Dr, Adetunji Sunday Oni Dr.

International Journal of Religious Tourism and Pilgrimage

Religious activities have been engaged by humans since time immemorial. People have moved from one location to the other to offer sacrifices and engage in ritual activities around sacred objects and spiritual beings. Travelling to religious destinations with an inclination towards tourism is essentially a form of niche tourism. This study investigated the drivers of religious tourism in Nigeria from the prism of spiritual and mundane reasons. Data were retrieved via key informant interviews conducted at Osun-Osogbo Groove and Olokun Temple in southwest Nigeria. The findings revealed that the religious beliefs of most tourists who visit the Osun Grove and …


Segmenting Religious Tourists Based On Google Maps Reviews Using Latent Semantic Analysis And Hierarchical Clustering, Senthilkumaran Piramanayagam, Jyothi Mallya, Kartikeya Bolar Jan 2026

Segmenting Religious Tourists Based On Google Maps Reviews Using Latent Semantic Analysis And Hierarchical Clustering, Senthilkumaran Piramanayagam, Jyothi Mallya, Kartikeya Bolar

International Journal of Religious Tourism and Pilgrimage

Researchers in the tourism industry and academics are interested in analysing and extracting conclusions from user-generated data because they offer valuable insights into visitors’ motives, experiences, and consumption behaviour. However, religious tourists’ data have rarely been explored specifically in segmentation studies. Therefore, this study aims to segment religious tourists based on their Google Map reviews using Latent Semantic Analysis (LSA) and hierarchical clustering. These analyses have resulted in three distinct segments: heritage explorers, aesthetes, and self-transcendence seekers. While heritage explorers are interested in learning about the cultural and historical significance of a site, aesthetes appreciate its beauty and art, while …


Grave Pilgrimage: The Interface Of Islam And Local Tradition In Indonesia, Nikmatullah Nikmatullah Jan 2026

Grave Pilgrimage: The Interface Of Islam And Local Tradition In Indonesia, Nikmatullah Nikmatullah

International Journal of Religious Tourism and Pilgrimage

Grave pilgrimage is one of the important traditions for Indonesian Muslim communities, which is not only influenced by religious teachings but also influenced by local traditions. The harmonisation between Islam and local Sasak traditions forms the Sasak Islamic tradition practiced by the natives of Lombok Island. This article explains the motivations, meanings, rituals, and processions which pilgrims perform and the relationship between Islamic teachings and local traditions in the pilgrimage to the graves of Ulemas (Islamic scholars). To achieve this goal, the data of this qualitative research were obtained through observations, interviews, and online media to obtain in-depth data. The …


Timkat (Epiphany) As Living Faith: The Intersection Of Religion, Culture, And Tourism In Gondar, World Heritage Site, Ethiopia, Balew Baye, Dagnachew Nega Jan 2026

Timkat (Epiphany) As Living Faith: The Intersection Of Religion, Culture, And Tourism In Gondar, World Heritage Site, Ethiopia, Balew Baye, Dagnachew Nega

International Journal of Religious Tourism and Pilgrimage

The Epiphany celebration in Gondar, Ethiopia, is one of the most unique events in the world. Due to its outstanding cultural value, the Epiphany was inscribed into the UNESCO World Heritage List. The remarkable history of Gondar and its vast cultural heritage make the city an open-air museum for the world. However, there has been little research focused on exploring the Epiphany celebration in Ethiopia. This study follows an exploratory and descriptive research design, utilising a qualitative approach. Interviews, observations, and document analysis were employed as data collection methods. Non-probability sampling techniques were used, specifically purposive and snowball sampling, involving …


Challenges To The Internationalisation Of Small And Medium-Sized Food Crops-Based Enterprises (Smes) In Tanzania, Omari Khalifa Mbura, Sumaya M. Kagoya Jan 2026

Challenges To The Internationalisation Of Small And Medium-Sized Food Crops-Based Enterprises (Smes) In Tanzania, Omari Khalifa Mbura, Sumaya M. Kagoya

Business Management Review

This paper examines the salient attributes of small and medium-sized enterprises (SMEs) internationalisation of food crops. Using the explanatory research design the study applied the International Entrepreneurship theory and the Uppsala internationalisation process model, to specifically link the influence of internal, psychic distance and external factors to SMEs internationalisation of food crops in Tanzania. It reports the findings of a study that used a structured questionnaire to collect data from 80 randomly selected food crop exporting firms in Tanzania. The results subjected to multiple regression analysis indicate that out of the three constructs, internal and psychic distance factors had a …


Collaboration Of Economic Institutions Based On Empowerment Programs To Strengthen Food Security: The Case Of Laying Hens In North Gorontalo, Karin Safitri Jan 2026

Collaboration Of Economic Institutions Based On Empowerment Programs To Strengthen Food Security: The Case Of Laying Hens In North Gorontalo, Karin Safitri

Jurnal Administrasi Bisnis Terapan

This study analyzes the role of economic institutional cooperation in strengthening food security through the development of laying hen farming in North Gorontalo Regency. Eggs are positioned as a strategic animal food due to their nutrient density and affordability for households, while also being relevant to the agenda of improving nutritional status through government programs. This study examines how the synergy of village and community institutions (e.g., Village-Owned Enterprises, cooperatives, and livestock groups) with regional livestock empowerment programs (e.g., the 2 Goats 10 Chickens/G2-10 Movement) and the national Free Nutritious Meals (MBG) program can strengthen production capacity, expand the farmer …


Are Returns From Commercial Farming Heterogeneous? Case Of Wheat Growers In North India, Saroj Verma, Kirtti Ranjan Paltasingh, Phanindra Goyari Jan 2026

Are Returns From Commercial Farming Heterogeneous? Case Of Wheat Growers In North India, Saroj Verma, Kirtti Ranjan Paltasingh, Phanindra Goyari

Journal of Applied Farm Economics

Contract farming (CF), generally a commercial farming system, is widely perceived as a welfare enhancement strategy in rural areas where agriculture is the major source of livelihood. However, those welfare implications have not been adequately explored in Indian agriculture. So, this study examines the returns to CF and the heterogeneity in their returns across various groups of wheat growers in Haryana, a leading agrarian state in India. Using an endogenous switching regression model on cross-sectional data of 754 farm households, the study found that CF adopters would lose 27% of their gross margins and 11% of their crop output if …


Smartphone And Sleep, Jesenia Ortiz, Melanie Bonilla, Eduard Reyes, Jose Rivera Jan 2026

Smartphone And Sleep, Jesenia Ortiz, Melanie Bonilla, Eduard Reyes, Jose Rivera

Open Educational Resources

The case study and Decision: You are a data analyst advising a university-affiliated research and wellness initiative that is evaluating whether late-night smartphone use should be formally discouraged as part of student wellness guidance. Over the past academic year, administrators have raised concerns about declining sleep quality among students and its potential impact on academic performance, health, and decision-making. While smartphones are an essential tool for communication and learning, their use immediately before bedtime has emerged as a possible contributor to sleep disruption. The initiative must decide whether the available evidence is strong enough to justify recommending that students limit …


When The World Hits Play, Eileen Mazariegos, Danjela Halilaj, Yosmairy Guzman, Freddy Cruz Osorno Jan 2026

When The World Hits Play, Eileen Mazariegos, Danjela Halilaj, Yosmairy Guzman, Freddy Cruz Osorno

Open Educational Resources

The case study and Decision: In 2025, Lehman College administrators face a critical decision: how can music be strategically used to improve student engagement, emotional well-being, and campus connection? The decision must be made now, as rising academic stress, digital isolation, and declining campus interaction are affecting student experience. Leadership must determine whether to invest in a data-driven, campus-focused music platform or continue relying on generalized commercial streaming experiences that do not reflect student needs. The outcome of this decision will shape how students connect emotionally, socially, and academically on campus.


Theoretical And Empirical Analysis Of The New Payroll Tax Scheme: Improving Efficiency And Compliance In Indonesia, Mainita Hidayati, Fitria Arianty Jan 2026

Theoretical And Empirical Analysis Of The New Payroll Tax Scheme: Improving Efficiency And Compliance In Indonesia, Mainita Hidayati, Fitria Arianty

Jurnal Vokasi Indonesia

The potential for tax revenue from Payroll Tax in Indonesia can still be optimized. In December 2023, the government issued Presidential Regulation Number 55 of 2023 and Minister of Finance Regulation Number 168 of 2023 to alter the payroll tax scheme and simplify the calculation procedures of Income Tax Article 21. Additionally, Director General of Taxes Regulation Number PER-2/PJ/2024 was issued to regulate changes in creating withholding evidence and reporting the periodic Income Tax Article 21/26 return. This paper aims to analyze the impact of the new payroll tax scheme on the tax burden for taxpayers, the new reporting scheme's …