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Digital technology advancements have greatly changed how small businesses manage their finances. This change is not only about recording transactions, but it also affects financial control, report preparation, and business decision making. Accounting Information System (SIA) came about as a solution to help small and medium businesses easily, organize, and accurately record their finances, as well as provide reliable financial information. This study aims to explain the role of the Accounting Information System in making it easier to manage the finances of small and medium businesses in the digital age, the benefits gained from using it, and the challenges faced during its implementation. The method used in this research is a literature review, which involves examining books, journals, and other related scientific publications, followed by analysis using a descriptive qualitative approach. Research findings show that using a digital-based Accounting Information System can improve business efficiency, speed up financial reporting, increase transparency, and make it easier for small and medium-sized businesses to get funding access. However, the implementation of the Accounting Information System still faces challenges such as a lack of technological understanding, limited infrastructure, and high implementation costs. Therefore, collaboration and support from various parties are needed to ensure the accounting information system is implemented effectively and sustainably in small and medium businesses.

This study examines the financial performance of PT Unilever Indonesia Tbk during the 2023–2025 period by evaluating key financial indicators, namely the Current Ratio (CR), Debt to Equity Ratio (DER), Return on Assets (ROA), and Return on Equity (ROE). The study aims to assess the company's financial condition and analyze the impact of its business transformation strategy on financial performance. A descriptive quantitative approach was employed using secondary data obtained from the company's published annual financial reports. Data analysis focused on comparing financial ratio trends over the three-year period to evaluate liquidity, solvency, and profitability performance. The findings indicate that the company's financial performance experienced fluctuations during the business transformation process. Liquidity and solvency gradually improved toward the end of the observation period, reflecting stronger short-term financial capability and a healthier capital structure. Profitability also demonstrated increased efficiency in utilizing company assets, although changes in equity returns indicated adjustments in capital management during the transformation process. Overall, the implementation of the company's transformation strategy contributed positively to strengthening financial performance and improving resilience in responding to changing business conditions and market competition. This study provides useful insights for management, investors, and other stakeholders in evaluating the effectiveness of corporate transformation strategies through financial ratio analysis and highlights the importance of maintaining financial stability to support sustainable business growth.

In this study, it is planned to analyze teachers' and students' perceptions regarding the implementation of the Merdeka Curriculum at IRE classes in MTs Tanada. In terms of method used, this study is a qualitative study carried out with field studies in which methods of observation, interviews, and documentation are included. According to the findings obtained from the study, the Merdeka Curriculum has brought about changes in the process of PAI teaching in terms of active participation of students, using digital media in learning processes, discussion activities through the P5 process. While teachers see the Merdeka Curriculum as flexible and supportive of creative learning, students see the lessons taught within the scope of this curriculum as diverse and attractive. Although the implementation of the Merdeka Curriculum shows some positive aspects, it has also faced a number of challenges related to different understandings between teachers, regulations, difficulty in assessing attitudes, and the heavy workload of students. This study concluded that the implementation of the Merdeka Curriculum in Islamic Education in MTs Tanada was quite successful despite the need for improvements in teaching skills.

Children with special needs, particularly those with intellectual disabilities, often experience difficulties in emotional development, communication skills, and social interaction. These conditions may make it challenging for them to express their feelings, regulate their emotions, and adapt to their surroundings. Based on observations conducted at SLBN Pembina Kupang, several children were found to be easily angered, lacking in self-confidence, and experiencing difficulties in social interaction. The implementation of this program consisted of three stages: preparation, implementation, and evaluation. The program began with coordination with the school, the preparation of coloring materials and equipment, and the selection of participants. Subsequently, the children participated in play therapy through coloring activities under the guidance of the service team and teachers. Evaluation was carried out by observing the children's participation, changes in emotional expression, and social interaction skills throughout the activities. The results showed that play therapy through coloring activities had a positive impact on the children's emotional development. The children became calmer, more confident, and better able to express their feelings. In addition, the activities helped improve their social skills, cooperation, concentration, discipline, and fine motor skills. Therefore, play therapy through coloring activities can serve as an effective, simple, and sustainable intervention to support the emotional development of children with special needs at SLBN Pembina Kupang.

Changes in labor regulations through the Job Creation Law have brought significant changes to the employment system in Indonesia, particularly in terms of labor flexibility. This study aims to analyze labor flexibility after the implementation of the Job Creation Law from the perspective of Human Resource Management (HRM). The research method used is a qualitative approach through a literature study with thematic analysis of 16 scientific journals, books, and regulations related to labor flexibility and strategic Human Resource Management (HRM) practices. The results show that labor flexibility has positive impacts on companies in improving operational efficiency, productivity, and adaptability to market changes. However, on the other hand, such flexibility also creates several challenges, including job uncertainty, decreased job security, and reduced protection for contract and outsourced workers. From the HRM perspective, companies are required to create a balance between business interests and labor protection in order to maintain harmonious industrial relations. This study is expected to provide a more comprehensive understanding of labor flexibility as part of human resource management strategies in the post-labor deregulation era in Indonesia.

The purpose of this study is to analyze the influence of Corporate Social Responsibility (CSR), Financial Distress, and Altman Z-Score on Dividend Decisions in automotive sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2025 period. This study is motivated by fluctuations in the Dividend Payout Ratio (DPR) in the automotive sector, which indicates changes in company dividend policy due to economic conditions, financial performance, and non-financial factors that influence management decision-making. The research method used is a quantitative approach with a causal associative research type to examine the relationship between the independent and dependent variables. The study population consists of automotive sector companies listed on the IDX, while the sample was determined using a purposive sampling technique based on certain criteria. Research data were obtained from annual reports and company financial statements for the 2020–2025 period. Data analysis was carried out using the Dividend Payout Ratio (DPR) as a proxy for dividend decisions and statistical testing to determine the effect of CSR, Financial Distress, and Altman Z-Score on company dividend, the data were processed using SPSS.

The Society 5.0 era brings major changes in various aspects of life, including the economic and financial systems. The integration of digital technologies such as Artificial Intelligence (AI), the Internet of Things (IoT), Big Data, and Financial Technology (Fintech) has created both opportunities and challenges for the development of the sharia economy. This article aims to: (1) analyze the challenges of the sharia economy in the Society 5.0 era, (2) identify opportunities that can be utilized to strengthen the sharia economy, and (3) formulate strategies for strengthening the sharia economy based on digital transformation and the maqashid sharia. This research uses a qualitative approach through literature study (library research) by analyzing various journals, books, reports of sharia financial institutions, and relevant official documents. The results show that the sharia economy faces challenges in the form of low sharia financial literacy, limited human resources, unequal access to technology, and regulations that are not yet fully adaptive to digital developments. However, Society 5.0 also opens up significant opportunities through the development of Islamic Fintech, the digitalization of the halal industry, the optimization of digital zakat and waqf, and the strengthening of Islamic financial inclusion. Therefore, strategies to strengthen the Islamic economy need to be implemented through increasing Islamic digital literacy, developing an Islamic Fintech ecosystem, strengthening Governance based on the principles of Islamic principles (maqasid) and synergy between the government, academia, industry, and the community.

This research was conducted to examine the implementation of the Accurate system in recording cement purchase transactions at PT. XYZ and to evaluate its effectiveness in supporting the company's operational activities. A qualitative approach was employed, emphasizing the analysis of descriptive data in the form of words and documents. The study was carried out using a case study method to obtain an in-depth understanding of the phenomenon being investigated. During the internship period, data were collected through interviews, observations, and documentation techniques. Research shows that the Accurate system helps companies record purchases in a more organised, faster and more accurate way than the manual method using Microsoft Excel. The Accurate system can automatically record purchase invoices, business debts, suppliers and the inventory of goods. This makes the accounting department more efficient. Accurate helps to reduce the risk of recording errors and makes it easier to find transaction data. However, when it is being used, there are still several problems, such as delays in entering transaction data, mistakes when entering names or account numbers, and being unable to change invoices after a certain amount of time. To get around these problems, the company checks the transaction data again and makes sure that the recording process is more consistent. Research results show that the Accurate system is effective in PT. XYZ can help make sure that the process of recording cement purchases is effective and efficient. It can also help make sure that financial information is more accurate and joined up.

The stock market is a place to buy shares for profit. In Indonesia, energy stocks are highly unpredictable because global commodity prices change constantly. This study examines what affected energy stock returns in 2024, focusing on trading volume, price swings, company profits, and cash flow. Using financial reports and statistical analysis, all these factors were tested together and individually. The results show that combined, all these factors do affect stock returns. However, when looked at one by one, only the company's net profit truly matters to investors. On the other hand, busy trading, daily price swings, and cash flow have no impact at all. In fact, all the factors studied only account for 14% of stock return movements, while the remaining 86% is driven by other outside forces. In conclusion, for those looking to invest in energy stocks, the most important thing to watch is the company's ability to generate net profit, rather than just looking at how busy daily transactions are in the market.

This study aims to analyze the implementation of digital marketing in Sharia cooperative retail business units to increase sales volume. Advances in information technology have driven changes in consumer behavior, leading to an increasing reliance on digital media for product information and transactions. This situation requires Sharia cooperatives to adapt through the implementation of effective digital marketing strategies. This study employed a qualitative method with a case study approach. Data were obtained through observation, in-depth interviews, and documentation. The research informants consisted of cooperative administrators, retail business unit managers, and consumers who interacted with the cooperative's digital marketing media. Data analysis techniques used the Miles and Huberman model, which includes data reduction, data presentation, and conclusion drawing. The results show that the implementation of digital marketing through social media, WhatsApp Business, and digital promotions can expand market reach, enhance interaction with consumers, and drive increased sales volume. However, obstacles remain, including limited human resources and consistency in digital content management. Therefore, improving the digital competency of cooperative managers is necessary to optimize digital marketing strategies.

Pressure sensitive labels (PSLs) made of polyethylene (PE) white are widely used in the packaging industry due to their flexibility, moisture resistance, and ease of application on various substrates. This study aimed to examine the effect of glossy and matte lamination on the tensile strength and color difference (ΔE) of PE white PSLs. An experimental method was employed, with tensile testing conducted using a universal testing machine (UTM) in accordance with ASTM standards and color measurement performed using a spectrodensitometer based on the CIE Lab system. The samples were divided into three treatment groups, namely no lamination, glossy lamination, and matte lamination, with ink coverage controlled at two design conditions, full ink and minim ink. The results indicated that lamination type significantly affected both the mechanical and visual characteristics of the labels. In the tensile strength test, the highest mean value was obtained by one treatment group, indicating superior resistance to tensile loading. In terms of color stability, higher ΔE values indicated greater color change and lower lightfastness, whereas lower ΔE values reflected better color retention. Overall, the findings show that the combination of lamination type and ink coverage influences the performance of PE white PSLs in both mechanical strength and color stability.

The crisis of student morality and etiquette in higher education institutions has become an increasingly concerning phenomenon in the modern era. Social changes, the rapid development of digital technology, and the weakening The crisis of student morality and etiquette in higher education institutions has become an increasingly concerning phenomenon in the modern era. Social changes, the rapid development of digital technology, and the weakening internalization of religious values have contributed to a decline in students' moral character, which is reflected in poor communication ethics, lack of respect for lecturers, plagiarism practices, individualistic attitudes, and weak academic responsibility. This study aims to analyze the implementation of Islamic values in addressing the crisis of student etiquette at UIN Walisongo Semarang. The research employs a qualitative approach with a descriptive method through literature review, observation, and data collection from various scientific journals. The findings indicate that the implementation of Islamic values, such as akhlaq al-karimah (noble character), trustworthiness (amanah), discipline, Islamic brotherhood (ukhuwah Islamiyah), and responsibility, can serve as effective solutions in developing students' religious and ethical character. These values are implemented through spiritual development programs, an Islamic academic culture, lecturers' role modeling, Islamic student organization activities, and character education based on Islamic principles. This study emphasizes that the integration of Islamic values into the campus education system constitutes a strategic step in shaping a generation of Muslim intellectuals who excel not only academically but also possess strong morality and ethical conduct.

The quality of Catholic Religious Education learning is an important aspect in shaping students’ faith, character, knowledge, and religious life skills. However, the learning process at SMK Negeri 1 Talibura still faces various challenges, particularly in the areas of spiritual attitudes, social attitudes, Catholic religious knowledge, and religious life skills. This study aims to describe the implementation of the Independent Learning Curriculum (Merdeka Belajar Curriculum) and its contribution to improving the quality of Catholic Religious Education learning at SMK Negeri 1 Talibura. The research employed a qualitative approach with a descriptive research design. Data were collected through observations, interviews, and documentation involving the principal, Catholic Religious Education teachers, students, and parents. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. The results show that the implementation of the Independent Learning Curriculum has been carried out effectively through learning planning, learning implementation, learning assessment, and the Pancasila Student Profile Strengthening Project (P5). This implementation has had a positive impact on the learning process, outputs, and outcomes. Students demonstrated improvements in spiritual attitudes, social attitudes, Catholic religious knowledge, and religious life skills, as well as positive behavioral changes in their daily lives. The findings imply that the Independent Learning Curriculum can serve as an effective strategy for improving the quality of Catholic Religious Education learning in a holistic manner.

In today's rapidly developing era, advances in digital technology have brought significant changes to various fields, including the music industry. Music production processes that once relied heavily on analog equipment can now be carried out digitally through various software applications, one of which is Fruity Loops Studio (FL Studio). FL Studio is a digital music production software that is relatively easy for beginners to learn and is widely used in the creation of digital music. This technology enables individuals to create, record, edit, and produce music more efficiently without requiring expensive studio equipment. Therefore, proficiency in digital music production technology has become a relevant and essential skill for professional, educational, and creative industry purposes. Training in recording, mixing, and mastering techniques using FL Studio is one approach to enhancing the competencies of youth communities engaged in music activities. One of the target groups of this program is the K-Tong Lasiana Youth Community, a community actively involved in music creation, particularly ethnic music. However, their musical works are still primarily focused on live performances and have not been widely produced in digital recording formats due to limited knowledge and skills in digital music production. As a community service initiative, this training program is designed to equip community members with fundamental knowledge and practical skills in digital music production, enabling them to create high-quality musical works and distribute them through various digital platforms so that they can reach a broader audience.

Traditional wedding rituals constitute intangible cultural heritage rich in symbolic meaning, serving to strengthen social solidarity and transmit cultural values. The massive penetration of modernization and digitalization has created new pressures for the Bugis-Makassar community in maintaining this heritage. This study analyzes the transformation of Bugis-Makassar traditional wedding rituals in South Sulawesi within the digital era context, focusing on how the community negotiates their cultural identity between the forces of tradition and modernity. Using a critical ethnographic approach with a multiple case study design grounded in Bhabha's concept of the third space, the study involved 42 informants from three groups: young couples (digital generation, aged 22–35), parents/family (middle generation, 40–60), and customary elders (to panrita lopi/bissu, 65+) in Makassar City, Bone Regency, and Wajo Regency. Data were collected through in-depth interviews, participant observation in 12 wedding ceremonies, and social media content analysis. Results reveal three main transformation patterns: (1) digital spectacularization—rituals adapted for social media consumption; (2) reflective selectivity—young couples actively choosing which traditional elements to retain; and (3) procedural hybridization—the integration of customary procedures with contemporary elements. These transformations are colored by intergenerational contestation that generally ends in compromise between demands for customary completeness and the aesthetic preferences of the younger generation. The study concludes that this transformation is not merely a loss of tradition, but a creative form of identity negotiation in which the Bugis-Makassar community actively reconstructs the meaning of siri' (self-esteem/dignity) and pesse (solidarity) within the changed socio-cultural landscape. The findings imply the need for cultural preservation policies that understand change as inherent to living culture, and open avenues for longitudinal studies on the intergenerational transmission of cultural values.

Anxiety during pregnancy is one of the most common psychological problems experienced by pregnant women, particularly during the third trimester when they face childbirth preparation as well as various physical and emotional changes. If not properly managed, anxiety may adversely affect both maternal and fetal health. This study aimed to describe the level of anxiety among third-trimester pregnant women at Mlati II Public Health Center in 2026. This research employed a descriptive quantitative design with a cross-sectional approach. The study involved 40 third-trimester pregnant women selected using a total sampling technique. Data were collected using the Hamilton Anxiety Rating Scale (HARS) questionnaire and analyzed through univariate analysis in the form of frequency and percentage distributions. The results showed that most respondents were of healthy reproductive age (20–35 years) (92.5%), primigravida (67.5%), had a secondary level of education (70%), and were unemployed (70%). The respondents' anxiety levels were categorized as no anxiety (47.5%), mild anxiety (47.5%), and moderate anxiety (5%), while no cases of severe anxiety or panic were identified. The most dominant anxiety indicators were anxious feelings, tension, respiratory symptoms, and sleep disturbances. These findings indicate that some third-trimester pregnant women still experience anxiety, highlighting the need for early detection, health education, and psychological support through antenatal care services to promote maternal mental well-being during pregnancy.

This study aims to examine relevant and effective Christian Religious Education (CRE) learning methods in the digital era. The rapid development of information and communication technology has brought significant changes in education, including CRE instruction. The research method employed is a literature study with a descriptive-analytical approach to various academic sources and technology-based CRE learning practices. The results indicate that integrating digital media such as online learning platforms, Bible-based interactive applications, and social media creatively can enhance students' engagement and understanding of Christian faith values. Furthermore, the use of digital technology opens wider opportunities for contextual and meaningful faith formation across diverse learning environments. The study also identifies key challenges faced by CRE teachers, namely digital readiness, infrastructure limitations, and maintaining relational and spiritual dimensions in virtual learning environments. Teachers must therefore be equipped not only technologically but also theologically to navigate these complexities. The research concludes that the transformation of CRE methods in the digital era is not merely a technology adoption but a holistic theological integration of faith, technology, and pedagogy.

Stigma toward people with mental disorders affects not only individuals living with mental illness but also the psychological well-being of family members who serve as their primary caregivers. Families often experience social rejection, discrimination, and negative stereotypes, which increase emotional and psychological burdens while reducing the quality of care they provide. This study aimed to explore the impact of stigma on the psychological well-being of families caring for people with mental disorders in Pamekasan Regency. A qualitative study using a phenomenological approach was conducted involving 11 participants selected through purposive sampling. Data were collected through in-depth interviews and analyzed using thematic analysis to identify participants' lived experiences. The findings revealed one overarching theme, namely the negative impact of stigma, which consisted of three categories: effects on family members, family relationships, and patients. Stigma generated feelings of sadness, anxiety, psychological distress, sleep disturbances, social withdrawal, family conflicts, and changes in family interactions with patients. These experiences negatively influenced caregivers’ emotional well-being and their ability to provide optimal support for family members with mental disorders. The study concludes that stigma has a substantial adverse impact on the psychological well-being of family caregivers and the quality of care provided to people with mental disorders. Therefore, comprehensive interventions focusing on stigma reduction, community education, and strengthening psychosocial support systems are essential to improve family resilience and promote better mental health outcomes.

Digital transformation in the military procurement sector has brought significant changes to accountability patterns at the Naval Academy (AAL). Using the AP2EP management cycle (Analysis, Planning, Execution, Evaluation, and Control) as an analytical tool, this paper dissects the extent to which the E-Procurement system can mitigate budget deviation risks and enhance financial transparency. As a military educational institution striving to become a World Class Naval Academy, AAL faces unique challenges in balancing state financial regulations with specific educational logistics needs. Through a descriptive qualitative approach, this research demonstrates that procurement digitalization provides an automated audit trail that minimizes human intervention. Despite technical and cultural obstacles, strategic steps such as developing real-time dashboards have proven effective in optimizing state financial governance to support cadet education quality and maintain an Unqualified Opinion (WTP).

Overcapacity in correctional facilities is a persistent issue that can generate psychological distress and reduce inmates’ ability to adapt effectively to their living environment. Limited personal space, restricted autonomy, and continuous social pressures may negatively affect environmental mastery, which is an important dimension of psychological well-being. This study aimed to examine the effectiveness of mindfulness therapy in improving environmental mastery among inmates at the Tangerang Class IIA Women’s Correctional Facility. An experimental method with a one-group pre-test and double post-test design was employed. The participants consisted of nine inmates who demonstrated low to moderate levels of psychological well-being and mindfulness. Data were analyzed using a paired-sample t-test and the N-Gain Score to evaluate changes before and after the intervention. The findings revealed a statistically significant improvement in environmental mastery following mindfulness therapy (t(8) = -12.72, p < 0.001), with the positive effects remaining evident during the follow-up assessment. The average N-Gain score of 0.546 indicated that the intervention achieved a moderate level of effectiveness. These findings suggest that mindfulness therapy is an effective and practical psychological intervention for enhancing environmental mastery, strengthening psychological adaptation, and supporting the overall well-being of inmates in correctional settings.