Journal of Creative Power and Ambition (JCPA)
Journal of Creative Power and Ambition (JCPA) (E-ISSN 3031-4054) is a blind peer-reviewed journal published by Edujavare Publishing, Indonesia. This journal publishes research articles, conceptual articles, field study reports and book reviews on all scopes of Business Innovation and Creation, Economy, Business Development and Growth Strategy, Social Entrepreneurship, Risk and Finance Management, Marketing and Market Penetration, Product and Service Development, Technology Entrepreneurship and Innovation, Psychological Aspects and Leadership, Environmental Influence and Policy, Performance Measurement and Success (See Focus and Scope). This journal article is published four times a year; 2 issues per year (June and December). E-ISSN 3031-4054
License: CC BY-SA 4.0 (Creative Commons Attribution-ShareAlike 4.0 International License)
Beyond Digital Transparency: Do Digital and Risk Management Disclosures Improve Earnings Quality? Evidence from Indonesian Consumer Non-Cyclical Companies
This study examined whether digital disclosure and risk management disclosure were associated with earnings quality in Indonesian consumer non-cyclical firms. The sample consisted of 86 companies and 236 unbalanced firm-year observations from 2022 to 2024. Earnings quality was proxied by absolute discretionary accruals estimated using the Modified Jones Model. Digital Disclosure Index was measured using four indicators: information, timeliness, accessibility, and technology. Risk Management Disclosure was measured using a 20-item disclosure index based on annual reports. Panel data regression was analyzed using the Random Effect Model. The results showed that Digital Disclosure Index did not significantly affect earnings quality. In contrast, Risk Management Disclosure had a negative and significant effect on absolute discretionary accruals, indicating that broader risk management disclosure improved earnings quality. This study contributes to disclosure and earnings quality literature by showing that substantive risk transparency is more relevant than basic digital disclosure compliance in explaining accrual quality.
Copyright (c) 2026 Journal of Creative Power and Ambition (JCPA) https://creativecommons.org/licenses/by-sa/4.0
Analysis of Legal Protection Regarding the Fulfillment of Copyright Owners' Royalty Rights
Legal protection for the fulfillment of royalty rights is an important part in guaranteeing the economic rights of creators and/or copyright holders for the commercial use of works. Although Indonesia has Law Number 28 of 2014 concerning Copyright, Government Regulation Number 56 of 2021 concerning Management of Song and/or Music Copyright Royalties, and Regulation of the Minister of Law Number 27 of 2025, the implementation of the fulfillment of royalty rights still faces various obstacles, such as the less than optimal transparency of royalty management, weak coordination between the Collective Management Institution (LMK) and the National Collective Management Institution (LMKN), inaccurate data collection systems for the use of works, and low compliance of commercial users in fulfilling royalty payment obligations. This study aims to analyze the forms of legal protection for the fulfillment of royalty rights, the mechanism for withdrawal, collection, and distribution of royalties, as well as obstacles and efforts to optimize legal protection so that the fulfillment of royalty rights can be implemented effectively. The study uses a normative legal research method with a statutory and conceptual approach, through a literature study of primary, secondary, and tertiary legal materials analyzed descriptively and qualitatively. The research results indicate that normatively, regulations regarding royalty protection have provided legal certainty through preventive and repressive measures. However, the effectiveness of their implementation is still influenced by the quality of institutional governance, transparency of royalty distribution, integration of song usage data systems, and the level of public legal awareness. Therefore, strengthening inter-institutional coordination, digitizing the royalty management system, increasing transparency and accountability, and ongoing outreach are needed to achieve effective, transparent, and equitable legal protection for creators and copyright holders.
Design and Construction of a Bedroom Monitoring Device for the Elderly Using LoRa Communication and the Internet of Things
The elderly are a group of people experiencing declining physical health and mobility. According to various studies, they are at risk of health problems such as falls in their bedrooms, unstable body pressure, sleep disturbances, and even medical emergencies. The Internet of Things (IoT) implements a more responsive, accurate, and ubiquitous health monitoring system, such as LoRa (Long Range), a low-power, wide-range wireless communication system that can be used to efficiently transmit sensor data remotely. The design consists of two boxes: one as a transmitter and the other as a receiver. Both the receiver and transmitter use a Wemos D1 R32 and LoRA RA-02 with antennas. The transmitter sends data in the form of temperature and humidity, which are read by the DHT-11, and noise by the MAX4466 and a button. The data is sent and received by the receiver module, which displays it on the LCD and activates a buzzer with a telegram notification. Tests showed that the device can read temperature and humidity, detect noise, and send a panic button signal. It displays data on the LCD, activates a buzzer, and sends telegram notifications in the event of an alert. Wireless transmission utilizes the LoRa RA-02 module for communication between the transmitter and receiver modules.
The Effect of The Company's Anti-Corruption Commitment on Earnings Management
This study examines the relationship between a company's anti-corruption commitment and earnings management through disclosures referring to the GRI 205 Standard. Using a panel data regression analysis of 225 sustainability reports from companies listed on the IDX between 2019 and 2023, this research employs discretionary accruals for non-financial firms and Discretionary Loan Loss Provisions (DLLP) for financial firms as proxies for earnings management. The findings reveal that anti-corruption disclosure has a significant positive relationship with earnings management. However, significant difference was found in disclosure practices before and after the GRI 205 standard became effective. These results suggest that managers may use anti-corruption disclosures as a symbolic tool to create a positive reputation while potentially masking opportunistic behavior. This study contributes to the literature by exploring firm-level anti-corruption proxies and their impact on corporate transparency and information asymmetry in an emerging market context.
Adsorption Of Enrofloxacin From Aqueous Solution Using Teak Sawdust Hydrochar : Effects Of Particles Size, Adsorben Dosage, Contact Time And Watermatriks
Water pollution due to antibiotic residues is worsening and endangering the environment because it can cause antibiotic exhaustion and damage aquatic ecosystems. One antibiotic frequently found in the environment is enrofloxacin, which originates from livestock activities and household waste. This study aimed to determine how well hydrochar from teak sawdust can absorb enrofloxacin and to determine the optimal conditions for this absorption process. Hydrochar was made through a hydrothermal carbonization process using teak sawdust at a temperature of 200 degrees Celsius for 10 hours. Testing was carried out by assessing the impact of particle size (120, 140, and 160 mesh), solution acidity level, amount of adsorbent used, initial enrofloxacin concentration, type of water medium, and contact duration. Enrofloxacin concentration was measured using a UV-Vis spectrophotometer with a wavelength of 340 nm, while adsorbent properties were analyzed using Fourier Transform Infrared Spectroscopy (FTIR). The study showed that hydrochar with a 120 mesh size had the best and most consistent absorption capacity compared to other sizes. FTIR analysis showed the presence of hydroxyl groups (O–H), aliphatic C–H compounds, aromatic C=C bonds, and C–O groups involved in the adsorption process. The adsorption efficiency increased with increasing contact time and reached its highest level of 37% at 180 minutes. The study showed that hydrochar from teak wood powder can be used as an environmentally friendly adsorbent alternative to remove enrofloxacin from water.
Implementation of Community Based Tourism and Inventory of Local Resources Supporting Ecotourism Potential in Way Kalam Tourist Village, KPH Way Pisang
Ecotourism is a pattern of natural area management in which there are responsible tourism activities in encouraging environmental conservation, and are beneficial for the community to improve welfare. The Lampung Provincial Government's belief in optimizing the area with the concept of a tourist village based on very diverse potential conditions such as nature, customs of the surrounding community, cultural uniqueness, and patterns of life that occur in everyday life, even the creative economy sector. Way Kalam Tourist village is a tourist village based on ecotourism in Penengahan District, South Lampung Regency. This location has a main attraction, namely the Way Kalam Waterfall, in 2023 it became a priority location for assistance for the nomination of the Indonesian Tourist village Award (ADWI). This area is administratively under the management of the Lampung Provincial Forestry Service because it is included in the register 3 of the Way Pisang KPH. Based on these conditions, the management of this tourist village is directed entirely at the ecotourism concept. With these various potentials, it is considered necessary to know how the involvement of the local community is and what the potential of local resources is that can support the strengthening and development of the governance of this tourist village. This research was conducted for 6 months from May-November 2024 in Way Kalam Tourist village. The types of data taken are primary data using observation and interviews, then secondary data with literature studies and other supporting materials. This research will look at how to implement community-based tourism and provide updated data related to local resources both as attractions and creative economic potential with local wisdom owned by Way Kalam Tourist village. The hope for the future is to maximize governance and increase interest in visiting the location. In addition, the results of the study can be used as a guide for management models or used as a consideration for compiling packages and marketing patterns.
Gold Installment Marketing Strategy to Increase Customer Interest at BSI Situbondo Branch
Bank Syariah Indonesia (BSI) provides financing services for gold purchases known as BSI Gold Installments (CILEM). This product is a funding service that allows customers to own gold through an installment payment system. This product scheme uses a murobahah contract as the basis of the agreement, and is supported by a rahn (pawn) contract as collateral. The gold used is in the form of gold bars, bullion, or Antam precious metals with an initial payment of 20% while the remaining 80% can be paid in stages. This study aims to determine how the Cilem marketing strategy increases public interest in becoming customers at BSI KCP Situbondo. The method used is descriptive qualitative with data collection techniques through interviews, observations, and documentation conducted at BSI KCP Situbondo. The results show that the offering strategy through WhatsApp blast is the most effective way to attract new customers. The combination of the two strategies is sustainable for long-term investment.
The Implications of the Transition from GRI Standards 2016 to GRI Standards 2021 for Firm Value: Evidence from Indonesian Energy and Basic Materials Companies
The transition from the Global Reporting Initiative (GRI) Standards 2016 to GRI Standards 2021 represents a significant development in sustainability reporting by introducing revised Environmental, Social, and Governance (ESG) disclosure requirements intended to improve the quality, consistency, and comparability of sustainability information. However, empirical evidence on whether this transition strengthens the relationship between ESG disclosure and firm value remains limited, particularly in emerging markets. This study examines the implications of the transition from GRI Standards 2016 to GRI Standards 2021 for firm value by comparing ESG disclosure measured under the two reporting standards. A quantitative approach was employed using secondary data from energy and basic materials companies listed on the Indonesia Stock Exchange during the 2019–2024 period. ESG disclosure was measured using disclosure indices constructed under GRI Standards 2016 and GRI Standards 2021, while firm value was proxied by Tobin's Q. Panel data regression analysis was applied to examine the proposed relationships. The findings reveal that ESG disclosure measured under both GRI Standards 2016 and GRI Standards 2021 has no significant effect on firm value. Furthermore, no significant difference was found between the two reporting standards in explaining firm value. These findings indicate that the transition from GRI Standards 2016 to GRI Standards 2021 has not strengthened the informational role of ESG disclosure in influencing market valuation among energy and basic materials companies. This study contributes to the sustainability reporting literature by providing empirical evidence that revisions to reporting standards alone are insufficient to enhance the informational usefulness of ESG disclosure in the Indonesian capital market
Agenda Setting and Framing of Tempo.co News: DKPP Postpones Summoning Reporter of KPU Private Jet Case
This study examines how Tempo.co’s coverage of the KPU private jet case influences the public agenda and perceptions of electoral integrity through agenda setting and framing. Using qualitative content analysis, the article “DKPP Postpones Summoning of Whistleblower in KPU Private Jet Case” was analyzed for text structure, placement frequency, and visual elements. Findings show the headline emphasizing postponement dominated the narrative, while information on potential ethical violations and the jet’s contract reduction from Rp65 M to Rp46 M was marginalized. The strategic placement of headlines, subheadings, and official DKPP quotes emphasized administrative details, thereby effectively sidelining critical discourse regarding financial accountability. Visuals such as the Tempo logo, photos of the DKPP hearing, and KPU documents reinforced institutional legitimacy, whereas the absence of jet imagery weakened emotional appeal. The framing balanced procedural narratives while obscuring potential corruption, leading the public to interpret delays as logistical rather than indicative of public fund misuse. Consequently, media agenda setting and framing significantly influence perceptions of electoral integrity, thereby bolstering public confidence in oversight institutions. The study recommends more balanced reporting, greater transparency, and diversified visual content to enhance democratic accountability.
Social Media Use, Emotion Regulation, and Social Anxiety Among Adolescents: A Systematic Literature Review
This systematic literature review synthesises recent evidence (2015–2025) on the interrelations among social media use, emotion regulation, and social anxiety in adolescents, and examines the extent to which emotion regulation operates as a mechanism linking social media use to social anxiety. Following the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA 2020) guideline, peer-reviewed studies and evidence syntheses were identified through structured searches of major databases and screened against predefined eligibility criteria. The synthesis indicates that the association between the sheer quantity of social media use and social anxiety is generally weak and inconsistent, whereas problematic and appearance-oriented patterns of use show more robust positive associations. Emotion regulation emerges as a consistent thread: maladaptive strategies—expressive suppression, rumination, upward social comparison, and feedback- and reassurance-seeking—appear to mediate or amplify the relationship between social media engagement and social-evaluative anxiety, whereas adaptive strategies such as cognitive reappraisal and higher emotional intelligence function as protective factors. The relationship is best characterised as transactional rather than unidirectional. Methodological limitations of the underlying evidence base—dominated by cross-sectional designs and heterogeneous measurement—constrain causal inference. Implications for school counselling, digital-literacy education, and emotion-regulation interventions are discussed, together with a research agenda emphasising longitudinal and intensive-longitudinal designs
The Fragility of Plausibility Structures: Reconstructing the Social Foundation of Religious Moderation Policy in Indonesia
This article extends the author's previous research on the social construction of religious moderation in Indonesia by focusing on Peter L. Berger's concept of plausibility structures. Rather than revisiting the full dialectical framework of externalization, objectification, and internalization, it examines why religious moderation continues to experience a plausibility deficit despite its strong institutionalization through Presidential Regulation No. 58 of 2023. Using theoretical content analysis of policy documents and secondary data on freedom of religion or belief (2023–2024), the study argues that the primary challenge lies not in weak legal or bureaucratic instruments but in the absence of an organic social foundation that enables moderation values ​​to become part of everyday life. The analysis identifies three sources of bureaucratic plausibility fragility: dependence on political and budget cycles, the distance between policymakers and local communities, and limited intersubjective contact spaces. The study contributes by proposing four practical pillars for reconstructing an organic-cultural plausibility structure involving policymakers, educational institutions, and civil society, while recommending longitudinal research to examine the long-term sustainability and effectiveness of these strategies.
Business Ethics and Implementation of Corporate Social Responsibility (CSR) of PT Amerta Indah Otsuka towards Community Empowerment
Business ethics and Corporate Social Responsibility (CSR) are vital elements in ensuring business sustainability and fostering harmonious relationships between a company and the community. PT Amerta Indah Otsuka upholds business ethics grounded in integrity, regulatory compliance, and a commitment to product quality and safety. These ethical principles guide all the company's operational activities, shaping its interactions with employees, consumers, business partners, and the general public. As a tangible expression of these ethics, PT Amerta Indah Otsuka implements various CSR programs focusing on health, the environment, social welfare, and education. These initiatives include health and healthy lifestyle education, sustainable environmental management, and social activities that support the well-being of communities surrounding the company's operational areas. The implementation of business ethics and CSR has yielded positive outcomes, such as heightened public awareness regarding health, environmental preservation, and the establishment of trust and strong relationships between the company and the community. Thus, it can be concluded that PT Amerta Indah Otsuka’s integration of business ethics with CSR plays a crucial role in supporting corporate sustainability while making a meaningful contribution to social development within the community.
Digital Transformation in Public Administration Through Artificial Intelligence to Enhance Bureaucratic Performance
This study examines digital transformation in public administration through artificial intelligence (AI) as an effort to enhance bureaucratic performance in the contemporary governance environment. The research employs a qualitative literature review approach by analyzing secondary data derived from scientific journal articles, books, policy reports, and official publications published predominantly from 2020 onward. The study explores how AI contributes to bureaucratic performance by improving administrative efficiency, accelerating public service delivery, supporting data-driven decision-making, and transforming the role of bureaucracy toward more adaptive and citizen-oriented governance. The findings indicate that AI has significant potential to automate repetitive administrative tasks, optimize workflows, enhance service accessibility, and strengthen the analytical capacity of public institutions in managing complex public demands. At the same time, the study finds that the successful implementation of AI in public administration depends on institutional readiness, digital infrastructure, human resource competence, interoperable information systems, and effective governance mechanisms. The research also highlights that AI-based bureaucratic transformation raises important concerns related to accountability, transparency, algorithmic bias, public trust, and ethical oversight, which must be addressed to ensure that technological innovation aligns with democratic values and public sector responsibility. Therefore, digital transformation through AI should be understood not only as a technological modernization strategy but also as a comprehensive administrative reform that can improve bureaucratic performance when supported by institutional capacity, regulatory safeguards, and a strong commitment to public value.
The Influence of Financial Literacy and Love of Money on the Financial Performance of MSMEs in Denpasar City
This study aims to analyze in-depth the influence of Financial Literacy and Love of Money on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Denpasar City, both partially and simultaneously. The research method used is associative quantitative research. The population in this study included all MSMEs in Denpasar City, with a final sample of 100 respondents selected selectively using purposive sampling based on the criteria of NIB ownership and internal bookkeeping. Data collection used a structured questionnaire with a 5-point Likert scale, which was then processed using IBM SPSS Statistics 30. Data analysis methods used included multiple linear regression analysis, comprehensive classical assumption testing, and hypothesis testing (partial t-test and simultaneous F-test). The results of the partial study indicate that Financial Literacy has a positive and significant effect on MSME financial performance (beta = 0.926, p < 0.001). Furthermore, the Love of Money variable was also shown to have a positive and significant effect on the financial performance of MSMEs (beta = 0.609, p < 0.001). Simultaneously, testing showed that Financial Literacy and Love of Money had a positive and significant effect on the financial performance of MSMEs in Denpasar City with a significance value of p = 0.001. The empirical findings of this study support the integration of Resource-Based View (RBV) and Attribution Theory, which emphasizes that cognitive capacity in the form of financial understanding (Financial Literacy) and internal psychological drive directed toward money (Love of Money) are a combination of strategic non-physical assets that are essential in driving optimal business financial performance.
The Role of Internal Organizational Communication in Improving Employee Performance at the Secretariat of the Water Resources Management Agency (PSDA), Lampung Province
This study explores how internal organizational communication influences employee performance at the Secretariat of the Water Resources Management Agency (PSDA) in Lampung Province. In public sector organizations, effective communication is essential for ensuring coordination, clarity of responsibilities, and smooth implementation of administrative tasks. Nevertheless, bureaucratic structures often create communication constraints, particularly in the flow of information across hierarchical levels. A qualitative descriptive approach was employed in this research. Data were gathered through in-depth interviews, observation, and documentation involving selected informants within the PSDA Secretariat. The data were analyzed using the interactive model of Miles and Huberman, which includes data reduction, data display, and conclusion drawing. The findings indicate that communication within the organization operates through vertical channels between superiors and subordinates, horizontal interaction among employees, and informal communication practices that help support coordination in daily work processes. Despite these communication patterns, several challenges were identified, including delayed information dissemination, limited feedback mechanisms, and structural constraints within the bureaucratic system. The study concludes that strengthening internal communication practices is crucial for improving employee performance in local government institutions. The results highlight the importance of improving information flow and coordination systems to enhance organizational effectiveness in the public sector
Effect of Substrate Use on Fish Welfare Level of Goldfish (Carrasius auratus)
Goldfish (Carassius auratus) is a freshwater ornamental fish with high economic value and is widely kept in aquariums. Fish welfare is an important aspect in its maintenance because it affects the growth, color, behavior, and environmental conditions of the fish. This study aims to assess the effectiveness of using different substrates on the level of fish welfare of goldfish. The study was conducted for 14 days using a Completely Randomized Design (CRD) with three treatments: aquatic plant (Hydrilla verticillata) substrate, zeolite substrate, and no substrate, each with three replications. The parameters observed included growth in length, color changes, behavior, and water quality consisting of temperature, pH, and dissolved oxygen (DO). The results showed that the use of aquatic plants gave the best results compared to other treatments. The growth in length of fish in the aquatic plant treatment reached an average of 2.06 cm, higher than the zeolite (1.46 cm) and no substrate (1.13 cm). The highest increase in fish color was also observed in the aquatic plant treatment with an average score of 24, compared to zeolite (20) and without substrate (16). The ANOVA test results showed that the substrate treatment had a significant effect on length growth (P = 0.0042) and changes in fish color (P = 0.000204). In addition, the aquatic plant treatment resulted in more stable water quality with temperature, pH, and DO within the optimal range and showed more active and normal fish behavior. Thus, the use of aquatic plants (Hydrilla verticillata) as a substrate was proven to be more effective in improving fish welfare of goldfish compared to zeolite or without substrate.
Efficiency Analysis of Flood Mitigation Policies in North Sumatra in 2025: An Economic Analysis of Law Perspective
Floods are one of the most frequent hydrometeorological disasters in North Sumatra Province and have significant impacts on social life, the economy, and regional development. Throughout 2025, the North Sumatra Regional Disaster Management Agency (BPBD) recorded 623 disaster events, with 122 incidents involving floods spread across various regencies/cities. The high frequency of floods raises questions about the effectiveness and efficiency of disaster management policies implemented by the local government. This study aims to analyze the efficiency of flood management policies in North Sumatra in 2025 using an Economic Analysis of Law perspective. The research method used is normative juridical with a statutory regulatory approach and a conceptual approach. The results show that flood management policies in North Sumatra have an adequate legal basis, but still face various obstacles in implementation, particularly related to efficient budget use, institutional coordination, and optimization of prevention-based mitigation. Based on the Economic Analysis of Law perspective, policies oriented towards mitigation and disaster risk reduction are more efficient than policies that only focus on post-disaster management. Therefore, it is necessary to reconstruct policies that prioritize the principles of economic efficiency, reducing social costs, and increasing community resilience to flood disasters.
Sustainability Reporting And Financial Performance: A Case Study On Indonesia’s Mining Sector
This study examines the effects of economic, environmental, and social disclosures on the financial performance of Indonesian mining companies. Panel data from 25 mining companies listed on the Indonesia Stock Exchange during 2021–2024 were analyzed using the Estimated Generalized Least Squares (EGLS) approach. Sustainability disclosure was measured using the GRI Standards 2016, with Return on Assets (ROA) as the financial performance proxy. A one-year lagged robustness test assessed the persistence of the observed associations.Environmental disclosure was positively associated with financial performance, whereas economic and social disclosures were negatively associated. The robustness test suggested that economic and environmental disclosure effects were primarily contemporaneous, while the negative association of social disclosure appeared to persist.The findings provide insights for firms and policymakers in improving sustainability reporting practices. This study examines the three dimensions of sustainability disclosure and incorporates a lagged robustness test to assess the persistence of the observed associations.
Beyond the Balance Sheet: Gender Diversity, ESG, and Capital Structure as Drivers of Firm Performance in Indonesia and Malaysia
This study investigates the influence of Environmental, Social, and Governance performance and Capital Structure on company profitability (ROA), emphasizing the moderating effect of Gender Diversity. This research applies Panel Least Squares regression on a panel data set of 63 companies from 2019 to 2023, yielding 315 balanced observations. The model examines the direct impacts of ESG, Gender Diversity, and Structural Capital on ROA, along with the interaction effects of Gender Diversity with both ESG and Structural Capital. The results indicate that Gender Diversity and Structural Capital exert significant direct effects on ROA, with Gender Diversity exhibiting a negative correlation and Structural Capital demonstrating an evident negative correlation. Although ESG does not exert a substantial direct influence on profitability, the interaction between ESG and Gender Diversity is both favorable and statistically significant. This suggests that gender diversity serves as a beneficial moderator, amplifying the impact of ESG on ROA. Moreover, gender diversity seems to positively attenuate the adverse link between Structural Capital and ROA, with the interaction term being marginally significant. The results indicate that the advantages of ESG investments depend on the presence of gender-diverse leadership or workforce, providing a vital strategic tool for companies and policymakers.
The Effect of Intangible Assets, Cash Holdings, and Advertising Investment on Startup Firm Value
Investor decisions are influenced not only by a company’s current financial condition but also by expectations regarding future business prospects. This study aims to examine the effect of intangible assets, cash holdings, and advertising investment on firm value in startup companies listed on the Indonesia Stock Exchange (IDX). This research is motivated by the tech winter phenomenon, which has led to declining startup funding and increased pressure on firms to maintain their value amid economic uncertainty. This study employed a quantitative approach using panel data regression analysis. The research sample consisted of technology-based startup companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period that met the research criteria. Data were obtained from annual financial reports and analyzed using EViews 13. The dependent variable in this study is firm value measured by Tobin’s Q, while the independent variables consist of intangible assets, cash holdings, and advertising investment. The results show that intangible assets do not significantly affect firm value. Meanwhile, cash holdings have a significant positive effect on firm value, whereas advertising investment has a significant negative effect on firm value. These findings indicate that liquidity plays an important role in enhancing startup firm value, while excessive advertising spending may negatively influence market perceptions during periods of economic uncertainty.
The Use of the Village Financial System (Siskeudes) Application to Increase the Accountability of Village Financial Reports
Analysis of Information Technology Utilization and Internal Control Systems in Efforts to Enhance the Reliability of Bombana Regency Government Financial Reports
This study is motivated by the importance of public accountability achieved through reliable local government financial reporting. The research aims to analyze the utilization of Information Technology (IT) and the Internal Control System (ICS) in enhancing the reliability of financial reports within the Bombana Regency Government. A descriptive qualitative method was employed, utilizing data collection techniques such as observation, interviews, and documentation. The findings indicate that IT utilization has been implemented through the SIPD RI application and human resource development, although challenges regarding hardware infrastructure and network stability persist. The application of the five ICS components has proceeded effectively, particularly regarding the control environment and routine monitoring to mitigate fraud risks. An analysis of financial reports from the 2020–2024 period demonstrates the positive contribution of IT and ICS to report reliability, despite continued fluctuations in Locally-Generated Revenue (PAD) and a high reliance on transfer funds. In conclusion, synergy between strengthening technological infrastructure and managing system risks is essential to ensure the accuracy and timeliness of future financial reporting.
The Influence of Promotion and Consumer Behavior in Increasing Sales Volume at PT Mulia Boga Raya Tbk
Amidst the fierce competition in the food and beverage industry, companies must optimize marketing strategies and understand customer actions to sustain business growth. This study addresses how market interventions and customer dynamics drive revenue. This research aims to analyze the partial and simultaneous effects of promotion and consumer behavior on sales volume at PT Mulia Boga Raya Tbk. The method applied is a field study using an associative quantitative approach, which processes statistical data to test hypotheses and determine the relationships between the measured variables. The results indicate that promotion (t-count 2.313 > t-table 1.669, sig 0.024) and consumer behavior (t-count 3.550 > t-table 1.669, sig 0.001) both have significant partial effects on sales. Simultaneously, both factors heavily influence sales volume, as evidenced by the high F-value (F-count 41.658 > F-table 3.138, sig 0.000), which successfully rejects the null hypothesis. It is concluded that promotion and consumer behavior, both individually and collectively, provide a positive and statistically significant contribution to increasing the sales volume at PT Mulia Boga Raya Tbk.
Development of a Personal-Social Guidance Program to Enhance Student Discipline
At the elementary school level, discipline is understood not only as adherence to rules but also as the process of internalizing positive values that will influence students' future academic, social, and emotional development. This study aims to develop a social personal guidance program to improve the discipline of elementary school students at SD Negeri 3 Kalikajar. The study used a Research and Development (R&D) approach with the ADDIE model which includes the stages of analysis, design, development, implementation, and evaluation. The results of the study indicate that the condition of student discipline still needs to be improved, especially in aspects of punctuality, compliance with rules, responsibility in completing assignments, and orderly learning. The social personal guidance program developed was compiled based on an analysis of student needs and validated by experts so that it was declared feasible to be implemented in elementary schools. The implementation of the program through classical services, group guidance, habituation, and positive reinforcement showed a change in student discipline behavior towards the better. Thus, the social personal guidance program is effective as a systematic effort to improve the discipline of elementary school students through a preventive, developmental, and needs-based approach.
Principal Instructional Leadership in the Implementation of the "Wednesday Literacy Movement" to Improve Student Literacy and Numeracy Achievement
Improving the quality of basic education in the current era of educational transformation is closely linked to schools' ability to build a strong learning culture, particularly in literacy and numeracy. This article aims to analyze the principal's instructional leadership in the implementation of the Wednesday Literacy Movement to improve student literacy and numeracy outcomes at SD Negeri 2 Jengkol. The study used a qualitative approach with a case study type. The research subjects included the principal, teachers, and students involved in the program implementation. Data were collected through observation, interviews, and documentation, then analyzed using the Miles and Huberman interactive model through data reduction, data presentation, and conclusion drawing. The results of the study indicate that the principal's instructional leadership plays a significant role in the successful implementation of the Wednesday Literacy Movement through three main aspects, namely planning, implementation, and evaluation. In the planning stage, the principal establishes the program vision, involves teachers, maps needs, and integrates literacy and numeracy into school activities. In the evaluation stage, the principal monitors, reflects with teachers, assesses student progress, and follows up on the program based on the evaluation results. The research findings confirm that the principal's instructional leadership functions not only as program management but also as a learning strategy capable of encouraging improved student literacy and numeracy skills through directed, collaborative, and sustainable learning habits.
Does Audit Quality Moderate the Relationship Between Corporate Social Responsibility and Tax Avoidance?
This study examines the effect of Corporate Social Responsibility (CSR) on tax avoidance and the moderating role of Big 4 audit quality within the Indonesian mining and energy sector. Using the Effective Tax Rate (ETR) as an inverse proxy for tax avoidance, the results reveal that extensive CSR disclosures significantly increase ETR, thereby actively reducing tax avoidance behavior. This major finding strongly supports legitimacy theory, demonstrating that environmentally sensitive firms utilize integrated social transparency and tax compliance to satisfy societal expectations, mitigate reputational risks, and secure their operational license. Conversely, the statistical analysis indicates that Big 4 audit quality fails to moderate this relationship, which contradicts traditional agency theory expectations regarding external governance. This lack of moderation demonstrates that in a highly complex and capital-intensive sector, external auditors function primarily to provide professional assurance on financial statement fairness rather than intervening in or restructuring strategic corporate tax planning. Consequently, tax policy remains a strictly internal managerial decision, and elite external oversight does not automatically enhance the impact of social commitments on tax compliance.
Employee Ecological Behavior Through Green Transformational Leadership: The Mediating Role of Green Hrm Practices and Green Organizational Climate: A Systematich Literature Review
Increasing awareness of sustainability issues encourages organizations to integrate management practices oriented towards environmental conservation. This article aims to analyze the relationship between Green Transformational Leadership, Green Human Resource Management (GHRM), Green Organizational Climate (GOC), and Employee Ecological Behavior (EEB) through a literature review of previous studies. The method used is a literature review by analyzing reputable international scientific articles that discuss green leadership, green HR practices, green organizational climate, and employee ecological behavior. The results of the study indicate that Green Transformational Leadership has a positive influence on increasing Employee Ecological Behavior, both directly and through the mediation of Green Human Resource Management and Green Organizational Climate. GHRM practices can increase employees' abilities, motivation, and opportunities to implement environmentally friendly behavior, while GOC creates a work environment that supports the internalization of sustainable values. The literature synthesis also shows that the successful implementation of ecological behavior does not only depend on the characteristics of the leader, but requires the support of an integrated organizational system.
Implementation of Green Accounting and ESG in Management Accounting Systems to Drive Corporate Sustainable Performance
This study examines the implementation of green accounting and Environmental, Social, and Governance (ESG) principles in management accounting systems to drive corporate sustainable performance. The background of this study is based on the growing demand for companies to integrate sustainability into internal decision-making processes, not only through external reporting but also through planning, control, and performance evaluation mechanisms. Using a qualitative descriptive approach with a literature review design, this study analyzes recent scholarly works published from 2020 onward concerning green accounting, ESG, management accounting systems, and corporate sustainability. The findings indicate that green accounting contributes to sustainable performance by enabling companies to identify environmental costs, improve resource efficiency, reduce waste, and support environmentally responsible strategic decisions. Meanwhile, ESG integration strengthens management accounting systems by incorporating environmental, social, and governance indicators into budgeting, internal control, and managerial performance measurement, thereby enhancing accountability, risk management, and long-term value creation. The study concludes that the integration of green accounting and ESG transforms management accounting systems into strategic tools for sustainability, allowing firms to balance financial objectives with environmental responsibility, social accountability, and governance quality. Therefore, the successful implementation of green accounting and ESG is essential for improving corporate sustainable performance in an increasingly competitive and sustainability-oriented business environment.
The Influence of the Problem Based Learning Model on Student Learning Outcomes in the Pancasila Education Subject on the Material of My Rights and Obligations in Class III of SDN Banjar Sawah II Probolinggo
This study aims to determine the effect of the Problem Based Learning (PBL) learning model on student learning outcomes in the Pancasila Education subject on the material of my rights and obligations in grade III of SDN Banjarsawah II Probolinggo. This study was motivated by the low learning outcomes of students, most of whom have not reached the Minimum Completion Criteria (KKM). The study used a quantitative experimental method with a pre-experimental design of one group pretest-posttest design. The population and sample of the study were all 23 grade III students of SDN Banjarsawah II Probolinggo. Data collection techniques used tests, observations, and documentation. The research instrument was in the form of 20 multiple-choice questions given in the form of a pretest and posttest. The validity test was carried out through expert judgment while the reliability test obtained a Cronbach's Alpha value of 0.676 so that the instrument was declared reliable. Data analysis was carried out using the Shapiro-Wilk normality test and the paired sample t-test. The results of the study showed that the significance value (2-tailed) was 0.000 < 0.05 and the calculated t value was 16.799 > t table of 2.025. The average pretest value of 43.47 increased to 78.69 in the posttest. Thus, it can be concluded that the Problem Based Learning (PBL) learning model has a significant effect on student learning outcomes in the Pancasila Education subject on the material of my rights and obligations in class III of SDN Banjarsawah II Probolinggo.
Analysis of Fiqh Muamalah on the Discount Practice at Ibnu Ali Store, Pasean, and Its Implications for Potential Riba
This study aims to analyze the discount practice at Ibnu Ali Store, Pasean, from the perspective of fiqh muamalah and to examine its implications regarding the potential existence of riba. This research employed an empirical legal research method with a qualitative approach. Primary data were collected through observations, interviews with the store owner, the storekeeper, and three consumers, as well as documentation. Secondary data were obtained from the Qur'an, Hadith, books on fiqh muamalah, the Compilation of Sharia Economic Law (KHES), Fatwas of the National Sharia Council-Indonesian Council of Ulama (DSN-MUI), and relevant scientific journals. Data were analyzed using the interactive model of Miles and Huberman, including data reduction, data display, and conclusion drawing. The results show that Ibnu Ali Store applies a buy one get one discount system to selected products, especially snacks and light foods, to attract consumers and increase sales. Consumers receive clear information about the promotion before completing the transaction. The findings indicate that the practice fulfills the essential elements of a valid sale contract in fiqh muamalah, including mutual consent, transparency, and certainty of the goods and prices. Furthermore, the study finds no indication of riba because the discount is not related to loan transactions, deferred payments, or unlawful additional benefits. The additional product is a promotional bonus voluntarily provided by the seller as part of the sales agreement. Therefore, the discount practice at Ibnu Ali Store is permissible under Islamic law, provided that it continues to uphold the principles of justice, honesty, transparency, and mutual consent in commercial transactions.
The Policy of Banning Imports of Used Clothing to Protect Consumers as an Manifestation of the Principles of a Welfare State
The government has enacted a policy banning the import of used clothing, based on Law Number 7 of 2014, specifically Articles 111 and 112. This policy was followed by other technical regulations in Government Regulations, Ministerial Regulations, and Ministerial Decrees. This policy is intended to protect MSMEs in terms of business competition. The legal issue that then arose was that the government had enforced the law repressively in Indonesia, in taking action against those involved in the sale of used clothing, even though the preamble to the 1945 Constitution requires the state to ensure that the livelihood of many people is the creation of general welfare. The research method used in this research is socio-legal, which examines the law by contesting existing social facts, with a descriptive analytical nature and data collection carried out primarily in the form of interviews, observations and documentation of related legal documents. The results of this study conclude that the policy of banning imported clothing is ineffective in curbing the flow of illegal imported clothing shipments due to several factors: First, the quantity of human resources available for law enforcement. Second, the scarcity of jobs causes local residents to continue selling illegal imported clothing. Third, alternatives that are not repressive but persuasive, along with proportional law enforcement, are needed.
Night Market Role Play to Introduce Financial Literacy to 4-5 Year Old Children at PGRI 5 Kindergarten, Kalipare, Malang Regency
This research was conducted at TK PGRI 5 Kalipare with 13 children aged 4-5 years, most of whom had not yet understood the basic concepts of financial literacy, such as how to earn, manage, and use money wisely. The children tend to view money solely as a means to buy snacks without understanding its value and function. Previous teaching approaches using simple buying and selling games failed to provide deep understanding, so a more engaging and meaningful method such as role-playing was needed. The purpose of this study was to introduce financial literacy through a night market role-playing activity for children aged 4-5 years at TK PGRI 5 Kalipare, Malang Regency. This research used a Classroom Action Research (CAR) method based on Gerald Susman's model. The study was conducted in two cycles, with two meetings in each cycle, between July 7-14, 2025. The research subjects were 13 students from Group A at TK PGRI 5 Kalipare. Data collection instruments included observation sheets and interview guides. The results showed that the pre-cycle average was 33.3%. In Cycle I, Meeting 1, the average increased to 37.8% (Developing category), and in Meeting 2 to 45.5% (Developing category). In Cycle II, Meeting 1, the average rose to 63.4% (Almost Mastered category), and in Meeting 2 to 84.6% (Fully Mastered). It can be concluded that the night market role-playing activity can be used as an effective method to introduce financial literacy to children aged 4-5 years at TK PGRI 5 Kalipare.
Tax Avoidance and Stock Returns: The Moderating Effect of Independent Commissioners
This study aims to analyze the effect of tax avoidance on stock returns and to examine the role of independent commissioners as a moderating variable in this relationship. The object of this research focuses on consumer goods companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. This quantitative study utilized a sample of 10 companies with a total of 50 observations, which were analyzed using panel data regression and Moderated Regression Analysis (MRA) with the Common Effect Model (CEM) approach. Tax avoidance is proxied by the Effective Tax Rate (ETR), alongside control variables including profitability (ROA), leverage (DER), and firm size. The empirical results prove that tax avoidance has a positive and significant effect on stock returns, indicating that the market responds positively to tax efficiency as it effectively increases shareholder profit. However, independent commissioners are unable to moderate the relationship between tax avoidance and stock returns. In conclusion, investors in this particular sector tend to focus more on the company's fundamental performance rather than the effectiveness of internal corporate governance oversight.
From Trust to Sustainability: A Systematic Literature Review of the Role of Islamic Accountability Accounting in Organizational Transformation
This study aims to examine the role of Islamic accountability accounting in supporting organizational transformation toward sustainability through a Systematic Literature Review (SLR) approach. The study is motivated by the limitations of conventional sustainability accounting, which tends to emphasize economic performance, efficiency, and organizational legitimacy while paying limited attention to ethical, moral, and spiritual dimensions. Using the PRISMA 2020 framework, this study systematically identifies, evaluates, and synthesizes relevant literature on Islamic accountability accounting, sustainability accounting, maqashid al-shariah, Islamic sustainability reporting, and Islamic green accounting. A total of 30 journal articles were selected and analyzed through thematic analysis to identify major concepts, research developments, and future research opportunities. The findings reveal that Islamic accountability accounting has evolved from a narrow economic accountability perspective into a multidimensional accountability framework based on the values of amanah, justice, balance, and maslahah. The literature indicates that the integration of maqashid al-shariah and sustainability accounting provides a broader understanding of organizational sustainability by incorporating economic, social, environmental, and spiritual dimensions. Furthermore, Islamic sustainability reporting and Islamic green accounting have the potential to become instruments of organizational transformation by strengthening governance, transparency, and responsible resource management. However, existing studies remain predominantly focused on Islamic financial institutions, highlighting the need for further empirical research in other sectors and the development of an Islamic Sustainability Accountability Framework. This study contributes theoretically by expanding the sustainability accounting paradigm through Islamic values and practically by providing insights for organizations seeking to build more ethical and sustainable accountability systems.
Islamic Religiosity, Corporate Governance, and Sustainability Performance: A Systematic Literature Review
This study aims to synthesize the development of research on the relationship among Islamic religiosity, corporate governance, and sustainability performance through a systematic literature review approach. This topic is important because sustainability in sharia-based entities cannot be explained solely through formal governance mechanisms, such as the board of commissioners, audit committee, board of directors, or Shariah Supervisory Board; it must also be understood through moral values, Islamic ethics, and spiritual accountability. This study applies a PRISMA-based SLR approach by selecting articles from Scopus and Sinta databases. From 105 initial articles, 30 relevant articles were selected for analysis. The findings show that Islamic religiosity functions as an informal control mechanism that encourages trustworthiness, honesty, justice, and responsibility in business decision-making. Corporate governance serves as a formal mechanism to supervise and direct organizations toward greater transparency, accountability, and sustainability orientation. However, the literature also indicates that the influence of Islamic corporate governance on sustainability performance is not always consistent. This suggests that sharia governance should not stop at administrative compliance; it must be directed toward substantive governance oriented to maqasid al-Shariah. This study contributes theoretically by integrating Agency Theory, Stakeholder Theory, Legitimacy Theory, Institutional Theory, and Maqasid al-Shariah in explaining sustainability accountability in sharia-based entities.
Analysis of the Effectiveness and Contribution of Restaurant Tax, Hotel Tax, and Entertainment Tax to Bekasi City's Regional Original Income in 2021-2025
Regional development is an obligation of the Regional Government, a form of Regional Autonomy granted by the Central Government. This study aims to determine the effectiveness and contribution of Restaurant Tax, Entertainment Tax, and Hotel Tax in the Bekasi City Government in 2021-2025. The study uses a quantitative descriptive approach. The data used are secondary data in the form of regional revenue realization reports from Badan pendapatan Daerah Kota Bekasi for 2021-2025. The analytical method used in this study is the effectiveness ratio and contribution ratio. The results show that the average Restaurant Tax is quite effective (83.3%). The average Hotel Tax is quite effective (87.7%), and the average Entertainment Tax is less effective (69.5%). In terms of contribution to Regional Original Income (PAD), Restaurant Tax results an average contribution of less (13.72%), while Hotel Tax contributes very less (1.29%), and Entertainment Tax also contributes very less (1.42%). This study concludes that Restaurant Tax, Hotel Tax, and Entertainment Tax cumulatively contribute 16.43% to PAD, so they are not yet the mainstay of PAD and there is still potential for optimization. The suggestions given are to utilize digitalization, conduct re-data collection, set realistic targets, and improve supervision
Implementation of the Murabahah Contract in Agricultural Capital Financing (MURNI): An Islamic Economic Law Analysis at KSPPS Nuri East Java, Pasean Branch, Pamekasan
This study examines the implementation of the murabahah contract in the Agricultural Capital Financing (MURNI) product at KSPPS Nuri East Java, Pasean Branch, Pamekasan, and analyzes its conformity with the principles of Islamic Economic Law. This research employed an empirical legal research method using a qualitative approach. Primary data were obtained through interviews with the Sharia Supervisory Board and financing officers, while secondary data were collected from legislation, the Compilation of Islamic Economic Law (KHES), the Fatwa of the National Sharia Council-Indonesian Council of Ulama (DSN-MUI), books, and relevant scientific journals. The findings reveal that the MURNI financing product is specifically designed to provide agricultural capital for farmers through a murabahah contract. The financing mechanism reflects the application of a sale and purchase contract rather than an interest-based lending system, thereby supporting productive economic activities in the agricultural sector. From the perspective of Islamic Economic Law, the implementation of the murabahah contract is generally consistent with the principles of Islamic commercial jurisprudence, particularly regarding the use of a sale-based financing scheme. Nevertheless, ensuring comprehensive sharia compliance requires consistent implementation of the essential elements and conditions of murabahah, including transparency in cost disclosure, agreed profit margins, legal certainty of the transaction object, and effective supervision by the Sharia Supervisory Board. Strengthening these aspects is essential to maintain the integrity of Islamic financing practices and to enhance public confidence in sharia-based agricultural financing.
The Role of Accounting Professional Ethics in Preventing Fraud at the Rabani Sharia Cooperative
Fraud is a serious threat that can cause significant financial losses in various forms such as corruption, manipulation of financial reports and misuse of assets for organizations, including cooperatives. This practice can damage the integrity and trust in the company’s financial information which can result in misleading stakholders in making decisions. The purpose of this study is to analyze the role of the accounting profession’s code of ethics in preventing audit fraud in the financial statements of the 2025 rabani sharia cooperative. This research method uses a qualitative approach based on case studies with secondary data obtained from cooperative annual reports, articles. To evaluate the application of ethical code principles, such as objectivity and professionalism, relevant to fraud prevention. The results of this study show that consistent application of the acoountant’s code of ethics can prevent and minimize the risk of fraud and increase public trust in financial reports. This study provides empirical evidence regarding the importance of understanding a strong internal control system and effective management oversight in fraud prevention efforts to prevent similar cases from occurring in the future.
Analisis Dividend Stickiness dan Free Cash Flow terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderasi
This study examines the impact of dividend stickiness and free cash flow on firm value, with profitability as a moderating variable. Firm value represents an issuer's success in managing shareholder wealth, yet the interaction between cash management and dividend stability remains complex. The research utilizes a quantitative approach analyzing secondary data from 20 constituent companies of the LQ45 index listed on the Indonesia Stock Exchange from 2022 to 2024, resulting in 60 observations. Data were evaluated using panel data regression and Moderated Regression Analysis (MRA) under the Random Effects Model (REM). The findings indicate that dividend stickiness has no significant effect on firm value, suggesting that investors do not prioritize historical dividend stability. Conversely, free cash flow has a strong, significant positive effect on firm value, demonstrating that abundant free cash is perceived as a positive signal of financial flexibility. Furthermore, profitability fails to moderate the effects of both dividend stickiness and free cash flow on firm value. In conclusion, free cash flow is the sole internal catalyst that enhances firm value, as capital market investors rationally evaluate financial signals independently without combining them with current accounting profit fluctuations.
The Effect of Financial Distress and Corporate Social Responsibility on Tax Aggressiveness with Independent Commissioners as Moderating Variables
Tax revenue is a crucial source of state income; however, corporate tax compliance in Indonesia declined to 57.59% in 2024, indicating an increase in tax aggressiveness. This study examines the effects of financial distress and Corporate Social Responsibility (CSR) on tax aggressiveness, with independent commissioners as a moderating variable. Tax aggressiveness was measured using the Effective Tax Rate (ETR), financial distress using the Altman Z-Score, CSR using the Social Disclosure Index (SDI) based on GRI Standards 400, and independent commissioners by their proportion on the board of commissioners. Employing a quantitative causal approach, this study analyzed 103 manufacturing companies listed on the Indonesia Stock Exchange during 2021–2024, yielding 412 firm-year observations selected through purposive sampling. Panel data regression with the Common Effect Model (CEM) was applied. The findings reveal that financial distress and CSR disclosure positively and significantly affect tax aggressiveness. Moreover, independent commissioners do not moderate the relationship between financial distress, CSR, and tax aggressiveness, suggesting that their role remains largely administrative rather than functioning as an effective corporate governance mechanism in tax oversight.
Audit Delay Determinants and the Moderating Role of Audit Firm Reputation in Indonesia
Indonesian issuers must submit audited annual reports within 120 days of fiscal year-end, yet lengthy audits, audit delay continue to trigger trading suspensions on the Indonesia Stock Exchange (IDX), and prior studies disagree on what drives this delay and whether auditor reputation moderates it. This study examines how profitability, solvency, firm size, and audit committee financial expertise affect audit delay, and whether public accounting firm (KAP) reputation moderates these relationships, extending prior research by adding the audit committee as a predictor, broadening the sample to all IDX-listed firms, and covering the 2020–2024 period. Using purposive sampling, 934 firm-year observations were analyzed with panel data regression; the Chow and Hausman tests indicated that a fixed-effects model was most appropriate. Profitability had a significant negative effect on audit delay, while solvency, firm size, and audit committee expertise showed no significant effect, and KAP reputation did not moderate any of the four relationships; the model explained 57 percent of the variance in audit delay. These results indicate that timely reporting among Indonesian issuers is driven mainly by profitability rather than firm size, leverage, committee composition, or auditor reputation, suggesting audit tenure, audit opinion, and financial distress as promising variables for future research.
Consumer Legal Protection Against Food Order Discrepancies on Digital Platforms Based on Electronic Agreements in Samarinda City
The development of information and communication technology in the digital era has brought fundamental changes in the patterns of economic interaction in society, especially in electronic-based trading activities (e-commerce). This is marked by the increasing use of digital platforms as transaction media, including in the online food ordering service sector. The purpose of this study is to analyze the legal status and force of electronic agreements in food ordering transactions on digital platforms in Samarinda City. To examine the form and division of responsibility of business actors and digital platform providers based on electronic agreements for consumer losses due to inconsistencies in food orders. This study uses an empirical legal research method with a sociological legal nature. In this study, an empirical approach is used to directly examine the practice of food ordering transactions through digital platforms in Samarinda City. The conclusion of this study is the position of electronic agreements in food ordering transactions on digital platforms regarding order inconsistencies is that electronic agreements have an important position in regulating the rights and obligations between consumers, platforms, and merchants. However, there are still shortcomings in consumer understanding of these electronic agreements. The form of responsibility of business actors and platforms for consumer losses due to inconsistencies in orders is that business actors and platforms have a responsibility to handle consumer complaints and provide solutions to inconsistencies in orders. However, there are still shortcomings in complaint handling, such as slow responses and inadequate compensation.
The Validity of Sale and Purchase Contracts in the Al-Mujtama' Islamic Boarding School, Pamekasan: A Study Based on Imam al-Shafi'i's Al-Umm
Self-service transactions, in which buyers independently select goods, make payments, and collect change without the seller's direct involvement, represent an emerging form of commercial practice that has been increasingly adopted in various educational institutions, including Islamic boarding schools (pesantren). One such practice is implemented in the canteen of Al-Mujtama' Islamic Boarding School, Pamekasan, where transactions are conducted without verbal ijab (offer) and qabul (acceptance). This practice raises legal questions because, according to Imam al-Shafi'i, the ṣīghah (contractual expression) constitutes a fundamental element in the formation of a valid sale and purchase contract. This study aims to examine the validity of sale and purchase contracts implemented in the canteen of Al-Mujtama' Islamic Boarding School, Pamekasan, from the perspective of Imam al-Shafi'i as articulated in Al-Umm. The research employs a qualitative method using both empirical juridical and normative approaches. Primary data were collected through observations and interviews with the canteen management and students, while secondary data were obtained from Al-Umm, the Qur'an, Hadith, and relevant literature on Islamic economic law. Data were analyzed descriptively by comparing the transaction practices observed in the field with Imam al-Shafi'i's legal conception of contractual formation. The findings reveal that the transactions are conducted on the basis of mutual trust, voluntary consent, and established customary practice. Although no verbal ijab and qabul are expressed, the transactions satisfy the essential substantive requirements of mutual consent, certainty of the subject matter, price transparency, and the absence of gharar (excessive uncertainty) and fraudulent elements. Accordingly, based on an analysis of the concepts of contract formation, mu'āṭāh (sale by mutual conduct), 'urf (custom), and maqāṣid al-sharī'ah (the higher objectives of Islamic law), the practice may be regarded as substantively valid and demonstrates the flexibility of Islamic law in accommodating contemporary commercial practices while preserving fundamental Sharī'ah principles.
Literature Review on the Effectiveness of Kojic Acid in Reducing Skin Hyperpigmentation
Skin hyperpigmentation is a common condition caused by increased melanin production or distribution and can be triggered by ultraviolet light exposure, inflammation, or hormonal changes. Kojic acid is a natural compound widely used in dermatology due to its ability to inhibit tyrosinase, a key enzyme in melanin biosynthesis. This systematic literature review aims to synthesize scientific evidence regarding the effectiveness of kojic acid in reducing skin hyperpigmentation. The review was compiled following the PRISMA 2020 guidelines and searched the databases PubMed, Scopus, Web of Science, and Google Scholar. Included studies included clinical, experimental, and preclinical studies evaluating the use of kojic acid alone or in combination with other hyperpigmentation conditions for melasma, lentigo, post-inflammatory hyperpigmentation, or other hyperpigmentation conditions. Key variables extracted included study design, sample type, kojic acid concentration, duration of use, pigmentation outcomes, and side effects. In general, most studies demonstrated that kojic acid is effective in reducing hyperpigmentation intensity through tyrosinase inhibition and reduced melanin formation. This effect appears to be more consistent when used in combination with other lightening agents such as glycolic acid, hydroquinone, or niacinamide. However, skin irritation, contact dermatitis, and sensitivity may increase in some users, especially with high concentrations or prolonged use. Kojic acid shows good potential as a topical depigmenting agent for skin hyperpigmentation, but its effectiveness must be balanced against the risk of irritation and limited formulation stability. Standardization of concentration, duration, and dosage form is needed to achieve more consistent clinical benefits.
Characteristics of Tonsil Patients Undergoing Surgical Procedures at Bhayangkara Hospital, Denpasar, January-June 2026
Tonsillitis is a common Ear, Nose, Throat, Head and Neck Surgery (ENT-BKL) disease that can develop into chronic tonsillitis, requiring operative measures such as tonsillectomy or adenotonsillectomy. The characteristics of patients undergoing surgical procedures need to be known as a basis for evaluating clinical services and management. This study describes the characteristics of tonsillitis patients undergoing surgical procedures at Bhayangkara Hospital, Denpasar, from January to June 2026. The study used a retrospective descriptive design utilizing secondary data from patient medical records. The sample was determined using consecutive sampling techniques according to inclusion and exclusion criteria. Analysis was conducted descriptively using frequency distribution and percentages. A total of 25 patients met the study criteria. Patients were predominantly male (56%), while women were 44%. The 3–20 year age group was the largest group diagnosed with chronic adenotonsillitis (36%) and chronic tonsillitis (36%). The 21–60 year age group was entirely diagnosed with chronic tonsillitis (28%). Tonsillectomy was performed in 64% of patients, while adenotonsillectomy was performed in 36% of patients based on clinical diagnosis. Patients were predominantly young, with a relatively balanced gender distribution. The choice of surgical procedure was based on the clinical diagnosis and age-specific tonsil and adenoid development.
The Influence of Financial Literacy on Mitigating the Use of Paylater in the Student Environment (Case Study in the Accounting Department of PSDKU Pontianak State Polytechnic, Sanggau Campus)
The rapid development of Buy Now Pay Later (BNPL) services as part of financial technology (fintech) innovation has provided greater convenience in digital transactions. However, it also increases financial risks when not accompanied by adequate financial literacy. This study aims to examine the effect of financial literacy, consisting of financial knowledge, financial attitude, financial behavior, and usage control, on the mitigation of Buy Now Pay Later (paylater) usage among students of the Diploma III Accounting Study Program at PSDKU Politeknik Negeri Pontianak, Sanggau Campus. This research employed a quantitative approach using a survey method. The sample was selected through purposive sampling, resulting in 22 respondents who had previously used pay later services out of a total population of 62 students. Data were collected using a Likert-scale questionnaire and analyzed with SPSS version 26 through descriptive analysis, validity and reliability tests, classical assumption tests, multiple linear regression analysis, partial hypothesis testing (t-test), simultaneous hypothesis testing (F-test), and coefficient of determination (R²) analysis. The findings indicate that all research instruments met the validity criteria, while most variables were found to be reliable. The partial test revealed that only the usage control variable had a positive and significant effect on the mitigation of pay later usage, whereas financial knowledge, financial attitude, and financial behavior did not have significant effects. Simultaneously, all independent variables significantly affected the mitigation of pay later usage, with an F-value of 10.288 and a significance level of 0.000. Furthermore, the coefficient of determination (R²) of 0.708 indicates that 70.8% of the variation in pay later usage mitigation can be explained by the variables included in the research model, while the remaining 29.2% is influenced by other factors outside the model. These findings suggest that students' ability to control their use of paylater services is the most influential factor in mitigating the financial risks associated with paylater usage.
Analysis of the Effect of Organizational Culture, Emotional Intelligence, and Knowledge Sharing on Innovative Work Behavior at Warunk Wow KWB Ponorogo
This study aims to examine the effects of organizational culture, emotional intelligence, and knowledge sharing on innovative work behavior among employees of Warunk WOW KWB Ponorogo. A quantitative explanatory approach was employed using a saturated sampling technique involving all 45 employees. Data were collected through questionnaires and analyzed using multiple linear regression with IBM SPSS Statistics 26, including validity, reliability, classical assumption, t-test, F-test, and coefficient of determination analyses. The results reveal that organizational culture, emotional intelligence, and knowledge sharing each have a positive and significant effect on innovative work behavior. Simultaneously, these three variables significantly influence innovative work behavior, with emotional intelligence emerging as the strongest predictor. The coefficient of determination (R² = 0.825) indicates that 82.5% of the variance in innovative work behavior is explained by the combined effects of organizational culture, emotional intelligence, and knowledge sharing. This study contributes to the human resource management literature by providing empirical evidence on the determinants of innovative work behavior in a local culinary business context. The findings suggest that organizations should strengthen organizational culture, enhance employees’ emotional intelligence, and implement systematic knowledge-sharing practices to foster innovation in the workplace. However, this study is limited to a single culinary business with a relatively small sample size; therefore, future research is recommended to involve broader organizational settings and incorporate additional variables influencing innovative work behavior.
The Urgency of Food Deregulation in Achieving National Food Security in Indonesia: Legal Reform, Coordinating Governance, and the 2025-2026 Deregulation Agenda
This study analyzes the urgency of food deregulation in Indonesia's pursuit of national food security by examining legal norms, institutional coordination, and recent regulatory reform in 2025-2026. The central problem is that Indonesia's food governance has long been affected by overlapping regulations, fragmented authority, lengthy bureaucracy, high logistics costs, and inconsistent import policy. The revised analysis adds the role of the Coordinating Ministry for Food Affairs as an institutional hub for synchronization, coordination, and policy control in the food sector. It also examines concrete deregulation measures, especially subsidized fertilizer governance through Presidential Regulation No. 6 of 2025 as amended by Presidential Regulation No. 113 of 2025, wider regulatory simplification within the Ministry of Agriculture, import policy reform, and the digitalization of agricultural government assistance. The findings show that deregulation may improve distribution speed, reduce administrative costs, strengthen legal certainty, accelerate self-sufficiency programs, and increase transparency. However, deregulation must remain balanced with state supervision, farmer protection, consumer safety, competition law, environmental sustainability, and food sovereignty principles.
Career Reorientation for Accounting Students in the Era of Artificial Intelligence
The rapid development of Artificial Intelligence (AI) is transforming the accounting profession and requires accounting students to develop competencies that meet future workplace demands. This study aims to examine students' perceptions of AI disruption, academic competency readiness, and career interest in the AI era. A qualitative descriptive approach was employed involving eight undergraduate accounting students from Universitas Negeri Gorontalo selected through purposive sampling. Data were collected through in-depth interviews and analyzed using thematic analysis. The findings reveal that students perceive AI as a tool for automating routine accounting tasks rather than replacing accountants. Although the curriculum provides adequate fundamental knowledge, it has not fully addressed current industry needs, encouraging students to pursue self-directed learning. Career interests remain focused on accounting professions while increasingly emphasizing digital competencies and technology-oriented accounting roles
The Influence of Good Corporate Governance and Financial Performance on Company Value with Financial Leverage as a Moderating Variable
This study examines the effect of Good Corporate Governance (GCG) and financial performance on firm value, as well as the moderating role of financial leverage in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The study employed a quantitative research approach using secondary data obtained from the annual reports and financial statements of manufacturing companies. The sample was selected through purposive sampling based on predetermined criteria, and the data were analyzed using Moderated Regression Analysis (MRA). The results indicate that Good Corporate Governance has a positive and significant effect on firm value, suggesting that effective governance mechanisms enhance investor confidence and increase market valuation. Financial performance also positively and significantly influences firm value, demonstrating that higher profitability contributes to greater shareholder wealth. Furthermore, financial leverage significantly moderates the relationship between financial performance and firm value by weakening the positive effect of financial performance when debt levels are high. These findings imply that investors evaluate not only corporate profitability but also financial risk in determining firm value. Therefore, manufacturing companies should strengthen corporate governance practices, improve financial performance, and maintain an optimal capital structure to maximize firm value and ensure long-term business sustainability.
The Concept of Justice in Wage Determination in the Perspective of Maqasid Sharia: Ibn Taimiyyah's Perspective
This study aims to describe the concept of justice in wage determination according to Ibn Taimiyyah, viewed through the lens of Maqasid Sharia. This topic is important because in current reality, many institutions fail to pay sufficient attention to the fairness of workers' wages. As a result, wages received are often not proportional to the effort expended nor adequate to meet basic needs. According to Islamic principles, wages should be fair reflecting the worker's contribution and sufficient to cover daily necessities. Ibn Taimiyyah is one of the scholars who emphasizes justice as a core value of Maqasid Sharia and promotes the theory of al-ujrah al-mithliyyah, which bases wage determination on prevailing market rates. This research employs a qualitative, library-based method, using secondary data from various literature sources, and analyzed through descriptive-analytical techniques. The study finds that: (1)Fair wages, according to Ibn Taimiyyah, are those aligned with market standards, combining justice and feasibility; (2)His views are consistent with the objectives of Maqasid Sharia, particularly in realizing justice (tahqiq al-‘adl), protecting life (hifz al-nafs), and promoting equitable wealth distribution (maqasid furu’iyah). These insights offer a valuable perspective on how Islamic teachings can guide ethical labor practices today.
Transforming Islamic Religious Education Assessment through Explainable Artificial Intelligence (XAI): Developing a Transparent and Human-Centered Evaluation Model
Artificial Intelligence (AI) has transformed educational assessment by enabling automated evaluation, learning analytics, and predictive decision-making. However, AI implementation in Islamic Religious Education (IRE) assessment remains limited by conventional assessment practices, algorithmic opacity, and inadequate integration of teachers’ professional judgment. This study aims to develop a Human-Centered Explainable Artificial Intelligence (XAI)-Based Assessment Model that promotes transparent, accountable, and evidence-based assessment in IRE. A qualitative library research design with a conceptual model development approach was employed. Data were collected from peer-reviewed journal articles, scholarly books, and international policy documents on AI, Explainable AI, educational assessment, learning analytics, and Islamic educational philosophy. The literature was analyzed through systematic document analysis and interactive qualitative synthesis. The findings reveal that conventional assessment relies on fragmented evidence and subjective judgment, while existing AI models prioritize predictive accuracy over interpretability and accountability. The proposed framework integrates seven components: Learning Data, Machine Learning, Learning Analytics, Explainable AI, Teacher Validation, Professional Judgment, and Continuous Assessment Improvement. The model integrates Islamic values of amanah, 'adl, shūrā, and maslahah, positioning AI as a transparent decision-support system that strengthens teacher-centered assessment rather than replacing professional judgment.
A Juridical Analysis of Legal Protection for Consumers Regarding Losses in TikTok Shop Transactions Based on Law Number 8 of 1999 concerning Consumer Protection
The emergence of social commerce platforms such as TikTok Shop has streamlined the buying and selling process, yet this convenience has simultaneously opened new avenues for consumer harm arising from information asymmetry and dishonest trading practices. This paper sets out to examine how legal protection for TikTok Shop consumers is actually carried out on the ground, what obstacles hinder it, and what remedies might be pursued, grounded in Law Number 8 of 1999 concerning Consumer Protection (UUPK). An empirical juridical method is applied, with data gathered directly through interviews with sellers, delivery couriers, and consumers who experienced losses, supplemented by field observation and literature review. Findings show that legal protection has not functioned as intended, owing partly to regulatory voids, sellers' and platforms' self-limited liability, and recurring patterns of fraud together with unilateral order cancellations by sellers. The study further identifies friction between the UUPK and other digital-law instruments, leaving consumers in a state of legal uncertainty. Ultimately, conventional legal frameworks appear insufficiently agile to keep pace with today's digital trade landscape, pointing to a need for regulatory alignment, more assertive state oversight, and consumer legal education to genuinely safeguard basic rights.
Legal Protection for Buyers Against Developers' Default in Land Purchase Agreements (study of decision number 15/Pdt.G/2025/PN Samarinda)
This study analyzes the form of default by a bad-faith developer in housing land sale and purchase agreements based on Decision Number 15/Pdt.G/2025/PN Smr dated 24 July 2025, using normative legal research methods with statute, case, and conceptual approaches. The results show: first, the developer committed default in the form of niet nakomen a total failure to split HGB Certificate Number 19 (now 435) under PT. Mega Sejahtera Utama into individual plot certificates for more than 21 years constructed through mora ex re under Article 1238 KUHPerdata because the certificate-splitting process technically requires only months to complete; Defendant I was declared in contractual default while Defendant II violated administrative-land law obligations as the holder of the master HGB certificate; and the developer's good-faith obligation was violated across all three contractual phases; second, the buyer is protected through three cumulative layers of repressive instruments, namely a granted nakoming claim under Article 1267 KUHPerdata, a court order directing ATR/BPN as a legal substitute for the master HGB holder who cannot be found thereby filling the normative gap in Government Regulation Number 24 of 1997, and satisfaction of all three good-faith buyer criteria under SEMA Number 4 of 2016; however, the buyer is not fully protected because the uitvoerbaar bij voorraad petition was denied under Article 180 HIR and court costs were imposed on the buyer, confirming the existing protection system remains entirely reactive. This research identifies two normative gaps requiring urgent action: the absence of a statutory deadline for developer HGB certificate-splitting obligations and the absence of regulations on land administration continuity when the notary or PPAT dies before completion.
Perceived Service Fairness Dan Revisit Intention Galatama: Peran Mediasi Customer Satisfaction
The challenge of decreasing visitor volume at Galatama Lele Oiko Fishing, East Jakarta, reflects the problem of meeting participant expectations amidst the intense competition for special interest recreation. This study was conducted with the aim of empirically testing the effect of Perceived Service Fairness mediated by Customer Satisfaction on Revisit Intention among Galatama Lele Oiko Fishing, East Jakarta participants. The quantitative approach in this study was through the distribution of closed questionnaire instruments to respondents as a sample population. The study population included all participants who actively fished at Galatama Lele Oiko Fishing, East Jakarta, between August 2025 and January 2026. Based on a non-probability sampling technique with a purposive sampling method, a sample of 161 respondents was collected, exceeding the minimum threshold of the Slovin formula of 99.04. The data analysis stage was carried out using the Structural Equation Modeling (SEM) method with the help of SmartPLS 4.0. The findings from the hypothesis testing through bootstrapping proved that Perceived Service Fairness mediated by Customer Satisfaction had a positive and significant impact on Revisit Intention. Based on the Adjusted R-Square value, the combination of Perceived Service Fairness and Customer Satisfaction simultaneously has a moderate ability to encourage Revisit Intention of 58.9% with an external model factor of 79.2%, although the Perceived Service Fairness variable partially has a weak direct influence in explaining Customer Satisfaction of 20.8% with an external model factor of 41.1%.
Management of Strengthening Pancasila Values within the Merdeka Curriculum to Foster Civic Disposition in Madrasah Ibtidaiyah
This study aims to analyze the implementation of the Merdeka Curriculum in strengthening Pancasila values to develop students’ civic disposition at MI Muhammadiyah Klaseman Gatak Sukoharjo. This study employed a qualitative approach with a descriptive research design. Data were collected through observation, interviews, and documentation involving the head of the madrasah, teachers, the coordinator of the Pancasila Student Profile and Rahmatan lil ‘Alamin Student Profile Project (P5 P2RA), and students as research information sources. The analysis focused on the integration of Pancasila values through intracurricular learning, madrasah culture, character-building activities, and P5 P2RA projects within the implementation of the Merdeka Curriculum. The findings reveal that the strengthening of Pancasila values at MI Muhammadiyah Klaseman Gatak Sukoharjo is carried out through an educational ecosystem involving madrasah leadership, teacher roles, student participation, and school environmental support. The implementation process is managed through the management functions of Planning, Organizing, Actuating, and Controlling (POAC), which are reflected in aligning the madrasah vision, organizing collaboration among school members, implementing learning activities and madrasah culture, and conducting continuous evaluation of students’ character development. Values such as responsibility, mutual cooperation, tolerance, social awareness, and respect for diversity develop through contextual learning experiences embedded in students’ daily activities at the madrasah. This study concludes that the implementation of the Merdeka Curriculum provides a strategic opportunity for Islamic-based madrasahs to integrate national values and religious values in developing students’ civic disposition. The contribution of this study lies in understanding how the management of the madrasah ecosystem through the POAC perspective can support the systematic and sustainable implementation of Pancasila values in Islamic elementary education
Improving YOLOv8n Robustness via Deformation-Aware Augmentation and Class Balancing for Plastic Resin Code Classification
Computer vision-based plastic resin code classification is an important component in supporting automated plastic waste sorting systems. However, deep learning models often experience performance degradation when plastic objects undergo physical deformation, such as dents, folds, or damage. In addition, class imbalance may cause models to be biased toward majority classes and perform poorly on minority classes. This study aims to improve the robustness of YOLOv8n for plastic resin code classification through a combination of deformation-aware augmentation and class balance. The WaDaBa dataset was used, consisting of 4,000 plastic images categorized into five classes, namely PET, PE-HD, PP, PS, and Others, with four physical deformation levels: intact, mild, moderate, and severe. The experiment was conducted using four scenarios: YOLOv8n baseline, YOLOv8n with class balance, YOLOv8n with deformation-aware augmentation, and the proposed YOLOv8n combining both strategies. The evaluation metrics include Accuracy, Macro-F1, Weighted-F1, per-class recall, accuracy across deformation levels, latency, and FPS. The experimental results show that the proposed YOLOv8n achieved the best overall performance, with an Accuracy of 76.82%, Macro-F1 of 0.7026, Weighted-F1 of 0.7613, latency of 4.87 ms per image, and throughput of 205.2 FPS. Compared with the baseline, the proposed method improved Accuracy by 4.37 points and Macro-F1 by 0.0715. Furthermore, accuracy under severe deformation increased from 70.59% to 73.53%. These findings indicate that the combination of deformation-aware augmentation and class balance can improve YOLOv8n robustness without sacrificing inference efficiency.
The Effect of Leverage, Profitability and Sales Growth on Tax Avoidance in Manufacturing Companies Listed on the IDX
The purpose of this study was determined and analyze the effect of leverage, profitability, sales growth on tax avoidance in food and beverage sub sector companies listed on The IDX for the 2020 to 2024 period. The study population was 15 sub sector companies listed on The IDX. Observation were 75 samples and were selected using the purposive sampling method. Data is processed using panel data regression statistical test methods. The results of this study prove that leverage not effect on tax avoidance, Profitability and sales growth have a positive effect on tax avoidance on sub sector companies listed on The IDX.
The Halal Industry as an Instrument for Strengthening an Inclusive Sharia Economy in Indonesia: An Analysis of Impacts and Challenges
This study aims to analyze the role of the halal industry as an instrument in strengthening an inclusive sharia economy in Indonesia. Although Indonesia has significant potential as a global halal market, the development of the halal industry still faces various obstacles, such as low levels of halal certification, limited access to financing, and disparities among business actors. This study uses a qualitative approach with library research, through a review of various literature in the form of books, scientific articles, and reports from related institutions. The analysis was conducted descriptively and analytically to understand the relationship between the halal industry and an inclusive sharia economy. The results show that the halal industry contributes to increasing economic activity, expanding business opportunities for MSMEs, encouraging sharia financial inclusion, creating jobs, and increasing the competitiveness of Indonesian products in the global market. However, optimizing the role of the halal industry is still hampered by low levels of halal certification, limited access to sharia financing, a suboptimal halal ecosystem, and high global competition. Therefore, it is necessary to strengthen collaboration between the government, Islamic financial institutions, business actors, and the community to build a more integrated halal industry ecosystem that can support the realization of an inclusive and sustainable Islamic economy in Indonesia.
Information Digitalization, Budget Participation, And Apparatus Competence On Village Fund Accountability
Village fund management in Indonesia faces persistent challenges related to transparency and accountability, with corruption in the village fund sector amounting to IDR 233 billion across 154 cases in 2021 alone. This study aims to examine the influence of information digitalization, budget participation, and village apparatus competence on the accountability of village fund management in Padalarang District, West Bandung Regency. A quantitative approach was employed, using primary data collected through structured questionnaires distributed to 81 village officials and community members involved in village fund management across ten villages. Multiple linear regression analysis was conducted using SPSS. The results indicate that information digitalization, budget participation, and village apparatus competence each exert a positive and significant effect on accountability, both individually and simultaneously. Budget participation contributes the largest partial effect at 31.7%, followed by information digitalization at 21.7%, and village apparatus competence at 13.9%. Collectively, the three variables explain 67.3% of the variance in accountability. These findings lend empirical support to the Technology Acceptance Model, Participatory Budgeting Theory, and Human Capital Theory in the context of village-level governance. The study contributes a multi-factor empirical framework to the literature on village fund accountability and recommends that village governments prioritize genuine community participation throughout the budget cycle, strengthen digital infrastructure, and enhance apparatus competence through regular training and equitable compensation
Analysis of the Influence of Discipline and Work Performance on Job Satisfaction with Rewards as a Mediating Variable at PT. Cipta Karya Kendal, Central Java
This study aims to analyze the impact of work discipline and job performance on employee job satisfaction with appreciation as a mediating variable at PT Cipta Karya Kendal, Central Java. Disciplinary work and work performance are the main factors that influence the level of employee job satisfaction in an organization. However, the reward factor provided by the company also plays an important role as a mediator in the relationship. This research uses quantitative methods with a survey approach. Data were collected through questionnaires distributed to employees. Data analysis was carried out using Structural Equation Modeling (SEM) techniques to test the relationship between the variables studied. The results showed that work discipline has a positive and significant effect on job satisfaction. Job performance also has a positive influence on employee job satisfaction. In addition, rewards proved to be a mediating variable that strengthens the relationship between work discipline and job satisfaction, as well as between job performance and job satisfaction. With appropriate rewards, employees tend to be more motivated and feel valued, which ultimately increases their job satisfaction.
Instilling Moral Values in Islamic Religious Education Learning Facing the Millennial Era at SMP Negeri 1 Sungai Limau
This study aims to analyze the implementation of moral values ​​cultivation in Islamic Religious Education (IRE) learning and identify the challenges and strategies of IRE teachers in responding to the millennial era at SMP Negeri 1 Sungai Limau. The rapid development of digital technology has influenced students' behavior, requiring adaptive and character-oriented Islamic education. This research employed a qualitative descriptive approach. The research subjects consisted of Islamic Religious Education teachers, students, and school administrators. Data were collected through observation, in-depth interviews, and documentation. Data analysis was conducted using the Miles and Huberman model, including data reduction, data display, and conclusion drawing. Data validity was ensured through source and technique triangulation. The findings indicate that the cultivation of moral values ​​in IRE learning is carried out through teacher role modeling, habituation of religious activities, integration of moral values ​​into learning materials, and the wise use of digital media. The main challenges include the influence of social media, low self-control among students, and shifts in social interaction patterns. Teachers address these challenges through persuasive approaches, strengthening character education, and collaboration between schools and parents.
Quarter-Life Crisis Levels among Sixth-Semester Students in the Guidance and Counseling Study Program
Sixth-semester students face degree-completion demands, career preparation, independence, and adult-role formation, making them vulnerable to a quarter-life crisis. Previous studies have largely examined final-year students or associations with specific psychological variables, leaving limited evidence on crisis levels and dominant aspects among sixth-semester Guidance and Counseling students. This study examined the students’ quarter-life crisis level and most dominant aspect, aiming to describe its categories and identify their primary concern. A descriptive quantitative survey used total sampling of all 16 accessible students, an initial 40-item Likert questionnaire, item-validity testing, Cronbach’s alpha, descriptive statistics, hypothetical-score categorization, and aspect-mean comparisons. Results showed 31 valid and 9 invalid items, reliability of 0.809, and a mean score of 83.81; 81.25% of respondents were moderate, 18.75% were low, none were high, and uncertainty and hopelessness about the future were dominant with a mean of 3.48 or 69.69% of the ideal score. The students therefore experienced a moderate quarter-life crisis centered on an unclear future, indicating that guidance and counseling services should prioritize career planning, self-efficacy, decision-making, and anxiety management.
Analysis of Import and Export Activities in the Oil and Gas and Non-Oil and Gas Sectors and Their Impact on the Trade Balance in Foreign Trade in 2021 – 2024
Foreign trade plays a crucial role in accelerating Indonesia's economic growth after the pandemic. The purpose of this study is to examine trends in the development of export and import values in the oil and gas (O&G) and non- oil and gas (Non-O&G) industries from 2021 to 2024. Furthermore, this study attempts to identify factors causing changes in the trade balance. Quantitative descriptive research was conducted using secondary data from the Central Statistics Agency (BPS) periodic reports. Data analysis shows that the oil and gas industry has experienced a chronic deficit annually. This is due to a decline in domestic crude oil production capacity and a high dependence on fuel imports. In 2022, the largest oil and gas deficit reached US$24,419.1 million, caused by the surge in global energy prices. Conversely, the non-oil and gas sector saved the economy by posting a massive surplus. The phenomenon of soaring commodity prices for coal and palm oil in 2022 peaked at US$78,670.4 million. The strong performance of non-oil and gas exports has proven capable of covering the oil and gas sector deficit, so Indonesia's overall trade balance remains in the positive zone.
Revitalization of Pico-Hydro Pelton Turbines for Operation at Low Head: An Experimental Study and Efficiency Analysis
The transition to clean energy in Indonesia by 2025 is a key issue in national energy policy, with a target renewable energy mix ranging from 17–20%, adjusted from the previous target of 23%. One energy source with development potential is the pico-hydro power generation system with a capacity below 5 kW, particularly for remote areas not yet connected to the main power grid. This study aims to design and experimentally test a modified Pelton turbine capable of operating effectively under low-head conditions (<10 m) with a relatively constant flow rate. The research variables include variations in water flow rate between 0.5–2.0 L/s, head in the range of 2–8 m, and changes in generator load. Turbine design development was carried out by modifying the nozzle, varying the runner diameter between 100–250 mm, adjusting the water jet angle, and altering the number of blades on the runner to achieve optimal performance. This study is expected to yield performance data on the hydraulic and mechanical efficiencies of the Pelton turbine under low-head conditions, with a target efficiency of over 50% and an output power of up to 5 kW. The findings of this study are expected to contribute scientifically to the development of small-scale water turbine technology and support the utilization of renewable energy for rural electrification, in line with Sustainable Development Goals (SDGs) 7 and 13.
Application Of Accounting System As A Form Of Internal Control In Employee Payroll At PT Andika Pratama Abadi
This research was conducted at PT Andika Pratama Abadi. The purpose of this research is to determine the effectiveness of internal control activities in the payroll cycle at PT. Andika Pratama Abadi. This type of research is descriptive research by analyzing the elements of internal control at PT Andika Pratama Abadi, such as the control activities of the payroll system, and compare the company's payroll system with an appropriate payroll system. The data collected is secondary data, including the payroll system and other information from the company related to this research. The results show that the analysis of the payroll accounting system at PT. Andika Pratama Abadi indicates significant internal control weaknesses that hinder the efficiency and reliability of the payroll process. There is a lack of proper separation of duties, which increases the risk of errors and fraudulent activities. The manual process is prone to human error. Manual data entry can lead to errors, omissions, or deliberate manipulation of data. The lack of verification can result in undetected errors or fraud. There appears to be no clear authorization control. Handling of physical documents poses a risk if not properly secured
Building Employee Work Effectiveness Through Competence And Communication: A Study Of Cv Sejahtera Sukses Gemilang Medan
Employee work effectiveness is a key factor in achieving organizational goals. Work effectiveness is influenced by several factors, particularly competence and communication. This study aims to examine the effect of competence and communication on employee work effectiveness at CV Sejahtera Sukses Gemilang Medan. A quantitative approach with a survey method was employed. The population consisted of 59 employees, all of whom were selected as respondents using a saturated sampling technique. Data were collected through questionnaires and analyzed using validity and reliability tests, classical assumption tests, multiple linear regression, t-test, F-test, and coefficient of determination (R²) with IBM SPSS Statistics. The results indicate that competence has a positive and significant effect on employee work effectiveness. Communication also has a positive and significant effect and is the most dominant variable influencing work effectiveness. Simultaneously, competence and communication significantly affect employee work effectiveness, with a coefficient of determination (R²) of 97.9%, indicating that most of the variation in work effectiveness is explained by these two variables. The findings highlight that improving employee competence supported by effective organizational communication is essential for enhancing work effectiveness and achieving organizational objectives
Analysis of Potential Financial Distress Using the Altman Z-Score Method in the Property Sector Affected by High Interest Rates (Case Study: PT Lippo Karawaci Tbk Period 2023–2025)
The tight monetary policy characterized by higher-for-longer interest rates during the 2023–2025 period poses a severe challenge to the capital-intensive property industry. This study aims to measure and analyze the potential of financial distress at PT Lippo Karawaci Tbk as an impact of these macroeconomic fluctuations. The research method employed is descriptive quantitative with a single case study design utilizing secondary data from audited financial statements for the 2023–2025 period. The corporate financial health was calculated using the Modified Altman Z-Score model through four variable components (X₁, X₂, X₃, X₄). The calculation results reveal that LPKR consistently remained in the Safe Zone, generating a Z-score of 2.985 in 2023, jumping to 4.976 in 2024, and reaching 5.423 in 2025, which comfortably exceeds the minimum critical threshold of Z > 2.90. Despite extreme contractive pressure on pure operating asset productivity driven by shrinking residential sales margins, corporate financial stability was salvaged by a drastic reinforcement in its capital structure and a radical reversal of retained earnings from deficit to surplus. This exponential financial leap was triggered by managerial strategic agility through the divestment of shares in its healthcare subsidiary, Siloam Hospitals, to settle its foreign currency-denominated senior notes. The research implications confirm that portfolio diversification and disciplined debt restructuring effectively act as a natural resilience in mitigating bankruptcy risks amidst external monetary crises
Institutional Perspectives On Intangible Assets In Performance Measurement: Toward A Conceptual Framework Of Value Creation
This study aims to develop a conceptual framework for measuring organizational performance by integrating institutional theory with the management of intangible assets. Traditional performance measurement systems primarily emphasize financial indicators and often fail to capture the strategic value created through knowledge, organizational culture, innovation, human capital, and stakeholder relationships. Using a qualitative conceptual approach based on an extensive review of the literature, this study synthesizes previous theoretical and empirical findings to explain how institutional pressures influence the recognition, management, and utilization of intangible assets in organizational value creation. The proposed framework highlights the interaction between institutional environments, organizational capabilities, and intangible resources as determinants of sustainable organizational performance. The model also emphasizes that legitimacy, governance, and strategic alignment strengthen the contribution of intangible assets to long-term competitiveness. This conceptual framework offers theoretical implications for extending institutional theory in performance measurement and provides practical guidance for organizations seeking to improve strategic decision-making through more comprehensive and value-oriented performance evaluation systems.
Understanding of Islamic Working Capital among MSMEs and Its Impact on Micro-Business Growth (Case Study of Muaro Jambi MSMEs)
This study aims to examine the level of understanding of Islamic working capital among Micro, Small, and Medium Enterprises (MSMEs) and to analyze its impact on the growth of micro-businesses in Muaro Jambi Regency. Islamic working capital refers to the management of short-term business finances based on Sharia principles, emphasizing fairness, transparency, risk sharing, and the prohibition of interest-based transactions. A quantitative research approach with a case study design was employed. Data were collected through structured questionnaires distributed to MSME owners selected using purposive sampling. The variables measured included the understanding of Islamic working capital as the independent variable and micro-business growth as the dependent variable. The collected data were analyzed using descriptive statistics and simple linear regression with the assistance of SPSS version 27. The findings indicate that MSME owners generally demonstrate a moderate level of understanding of Islamic working capital, with stronger knowledge observed among entrepreneurs who have participated in financial literacy programs or utilized Islamic financial services. Furthermore, the study reveals that understanding Islamic working capital has a positive and significant effect on micro-business growth by improving financial management practices, enhancing access to Sharia-compliant financing, strengthening business resilience, and promoting sustainable business development. Entrepreneurs with greater Islamic financial literacy tend to manage working capital more efficiently, make better financial decisions, and achieve higher levels of business performance. These findings highlight the importance of strengthening Islamic financial literacy through collaborative efforts involving government institutions, Islamic financial institutions, universities, and MSME development agencies. The study contributes to the literature on Islamic financial management by providing empirical evidence that understanding Islamic working capital is an important strategic factor in supporting the sustainable growth of MSMEs and promoting inclusive economic development in Indonesia.
Auditor Independence and Its Influence on Accounting Behavior: A Systematic Literature Review
Auditor independence is a fundamental pillar of corporate governance that safeguards the quality of financial reporting and mitigates the risk of reporting manipulation. This study aims to map the latest empirical evidence on the influence of auditor independence on corporate accounting behavior. Adopting a Systematic Literature Review approach guided by the PRISMA reporting framework, this study thoroughly examines 30 reputable scientific articles indexed in the Scopus database, published within the last five years (2021–2026). The search strategy employed the keywords 'auditor independence', 'accounting behavior', 'earnings management', and 'reporting quality' combined with Boolean operators. The main findings indicate that the relationship between auditor independence and accounting behavior is complex; independence does not exert a single linear effect but is strongly shaped by critical mediating and moderating variables, including audit tenure, audit fees, client pressure, firm ethical culture, and auditor gender diversity. This synthesis reveals patterns of consensus and theoretical debate regarding the effectiveness of oversight mechanisms. The article contributes theoretically by enriching the discourse on audit ethics and offers practical guidance for regulators in formulating more adaptive supervisory policies, as well as serving as a strategic reference for auditors seeking to enhance professionalism and objectivity amid the complexities of modern business.
The Role of Statistical Concepts in the Development of Artificial Intelligence for Auditing: A Systematic Literature Review
Artificial Intelligence (AI) has increasingly been adopted in auditing, however the role of statistical methods in improving AI performance and reliability remains fragmented. This study aims to systematically identify, review, and synthesize the role of statistical concepts in AI development for auditing, including their implementation, benefits, challenges, and future directions. A Systematic Literature Review (SLR) following the PRISMA framework was conducted on 149 studies published between 2017 and 2026 from Google Scholar, Scopus, and SciSpace. The findings reveal a significant increase in AI auditing research since 2023. Regression analysis, hypothesis testing, and Bayesian inference are the most frequently applied statistical methods, supporting fraud detection, risk assessment, audit sampling, anomaly detection, and model validation. Integrating statistical methods with AI improves prediction accuracy, interpretability, transparency, and audit quality. However, challenges remain regarding data quality, model interpretability, auditor competency, and AI governance. Future research should prioritize hybrid AI-statistical models, Explainable AI, and adaptive Bayesian approaches to enhance trustworthy data-driven auditing
Work-Life Balance and Time Flexibility of Female Employees in the Home Industry: A Systematic Literature Review
Home-based food industries, such as the traditional "kentang mustofa" processing business, represent a labor-intensive micro-enterprise subsector predominantly staffed by women who bear a dual role as production workers and household managers. This condition creates the potential for role conflict that may reduce work focus and productivity. This study aims to map research trends, synthesize the literature consensus on the effect of Work-Life Balance (WLB) on productivity, and examine how time flexibility affects the daily productivity of women workers in the informal sector, using a Systematic Literature Review (SLR) guided by the PRISMA 2020 framework. Searches across Google Scholar, Garuda, DOAJ, ScienceDirect, Scopus, and Emerald yielded 20 eligible articles from 346 initial records. The synthesis indicates that WLB is consistently and positively associated with employee productivity and performance, although the strength of this relationship is moderated by sector, gender, and job hierarchy. Time flexibility helps informal-sector women reduce role conflict and maintain production stability, yet unstructured flexibility risks lowering output in daily-target-based industries. The study recommends an adaptive time-management model based on task rotation and flexible work blocks for food-based micro-enterprises as a strategy to balance productivity and the well-being of women workers
Improving Learning Outcomes of Class VB Students in Mathematics Learning Using Scratch Media at SDN 57 Padang Sappa, Luwu Regency
Mathematics is one of the important subjects in elementary school (SD). However, many students find it difficult and are not motivated to learn mathematics. This study aims to improve elementary school students' mathematics learning outcomes through Scratch Media. This study uses the Kurt Lewin Classroom Action Method (CAR) model consisting of planning, action, observation, and reflection. It was implemented in two cycles, each cycle carried out in three meetings. The subjects in the study were 25 students, 9 male students and 16 female students. The research instruments were observation sheets for the implementation of learning, observation sheets for student activities and multiple choice tests. The results of the study showed that Scratch Media can improve elementary school students' mathematics learning outcomes. This is evidenced by the results of the first cycle of research showing that the implementation of learning reached 92% in the very good category, student activity reached 86% in the very active category, the average student mathematics learning outcomes reached 74.96 in the good category and classical completeness reached 52%. Indicators of success in this study are found in the second cycle. The results of the study showed an increase seen from the implementation of learning reaching 95% in the very good category, student activity reaching 91% in the very active category, the average student mathematics learning outcomes reaching 89.28 in the very good category and classical completeness reaching 96%. Based on the results of this study, it was concluded that Scratch Media can be an effective alternative to increase the motivation to learn mathematics in elementary school students. The use of Scratch Media in mathematics learning needs to be continuously developed and implemented widely in schools.