Purpose: This study examines the influence of efficiency and effectiveness in the use of School Operational Assistance (BOS) funds on the quality of teaching and learning services in Indonesia. This research focuses on two junior high schools in Papua—SMP Negeri 12 Mimika and SMP Negeri Naena Muktipura—which represent different demographic and resource contexts. Research/methodology: A mixed-method approach was applied, combining surveys, interviews, observations and document analysis. Quantitative data were tested using multiple linear regression, and qualitative insights were analyzed through content analysis. Results: Findings show that both efficiency (B = 0.670, p < 0.001) and effectiveness (B = 0.553, p < 0.001) in BOS fund utilization significantly improve the quality of teaching and learning. SMP Negeri 12 Mimika demonstrated higher efficiency, effectiveness, and overall service quality than SMP Negeri Naena Muktipura. BOS funds were used to enhance facilities, provide teaching aids, and support teacher training, although equitable access to training remained limited. Conclusions: Efficiency and effectiveness in BOS fund use are crucial for improving service quality, with efficient management exerting a stronger influence on facilities, teacher training, and learning tools. Transparent and well-targeted fund allocation is vital for improving educational outcomes. Limitations: This study was limited to two schools in Papua, potentially reducing its generalizability. Context-specific qualitative findings and time constraints also limited the perspectives of broader stakeholders. Contribution: This study adds to the educational finance and policy literature by showing how efficient and effective fund management enhances education quality in under-resourced settings, offering guidance for BOS policy improvements and school-level practices.

Purpose: This study aimed to determine whether work discipline and workload affect employee performance at the Andi Djemma Regional Public Hospital (RSUD) in North Luwu Regency. Research/methodology: This study used a quantitative method. The study was conducted at the Andi Djemma RPH, North Luwu Regency, from October to November 2023. Data were collected by distributing questionnaires to 100 participants. The collected data were tested using multiple linear regression analysis with SPSS statistical software version 23 to examine the influence of the two independent variables on the dependent variable. Results: The results of the t-test show that the work discipline variable has a partial effect on employee performance at Andi Djemma RPH, North Luwu Regency, and the workload variable also has a partial effect on employee performance. The F-test results indicate that the calculated F-value is 38.376 > F-table, with a significance value of < 0.001 < 0.05, which means the result is statistically significant. This proves that work discipline and workload positively and significantly affect employee performance. Conclusions: The results suggest that strengthening tax knowledge and optimizing the accessibility and usability of digital platforms can enhance tax compliance among MSMEs. While perceived risk does not directly affect compliance, it may still play an indirect role through its interaction with other behavioral factors. Limitations: This study is limited to MSMEs in Palembang and uses self-reported data, which may introduce bias. Future research could expand to broader regions and include longitudinal data to better capture behavioral changes over time. Contribution: This study contributes to the literature by integrating behavioral and technological factors in understanding MSME tax compliance. It also offers practical insights for tax authorities to design targeted education and digitalization strategies to increase voluntary compliance.

Purpose: This study aims to analyze the theoretical model of psychological readiness for professional activity and identify effective methods for its formation among university students, particularly those studying psychology. The research emphasizes the integration of cognitive, emotional, and motivational components to prepare students for future professional roles. Research Methodology: A mixed-method approach was used, combining theoretical modeling and empirical analysis. Diagnostic tools were applied to assess students’ psychological readiness, while experimental training sessions were implemented to test the proposed formation method. The model was evaluated through structured observation, self-assessment questionnaires, and competence-based analysis. Results: Findings demonstrate that the formation of psychological readiness is significantly influenced by self-process activation, reflective thinking, and competence integration. The developed method enhanced students’ self-awareness, professional motivation, and ability to apply theoretical knowledge in practical contexts. The study confirmed that readiness for professional activity can be intentionally cultivated through targeted educational interventions. Conclusions: The research validates that psychological readiness is a dynamic construct comprising self-regulation, motivation, and practical competence. The competence-based and self-activation approaches provide an effective framework for professional preparation. Limitations: The study was limited to psychology students within a single university context, and longitudinal effects were not examined. Broader application across disciplines requires further study. Contribution: This study contributes to educational psychology by presenting an empirically tested model and a method for developing psychological readiness aligned with modern competence-based education principles.