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This study aims to examine the factors affecting the use behavior of the Flip.id application using the UTAUT2 framework. The results indicate that performance expectancy, effort expectancy, and social influence positively affect behavioral intention. Meanwhile, facilitating conditions and behavioral intention positively influence use behavior. The study found that facilitating conditions and performance expectancy are the strongest antecedents in this research. The findings also reveal a negative effect of hedonic motivation on behavioral intention, while price value does not influence behavioral intention to use the Flip.id application. The moderation testing of experience on facilitating conditions and hedonic motivation shows a positive relationship. However, perceived credibility does not moderate the relationship between behavioral intention and use behavior. Based on the findings, it is evident that the ease of application use, adequate facilities, usefulness, and recommendations play crucial roles in increasing behavioral intention. Conversely, emotional and financial aspects do not demonstrate significant importance for users. This study provides implications for Flip application developers to enhance functional features, user education, and other facilities that support transaction processes within the application.

From simple analytical cost accounting, it has now reached an integrated system to meet the needs of managers regarding the measurement of enterprise performance and the need to make the best decisions. The field of using costs in decision-making has become multifunctional and has expanded into all branches of activity, including non-productive ones. The purpose of this research is to see how motivated are the concerns of research in the academic world related to the field of costs and their usefulness in decision-making based on scientometric analysis with the help of two software tools, namely OpenAlex and VoSviewer. From the scientometric analysis undertaken, the conclusion emerges that research in the field of the use of costs in decision-making developed rapidly after 2014, with the number of journals in the economic field doubling between 2015-2024. However, there is an interconnection between the terms of one cluster and the terms of another cluster, which demonstrates the fact that the issue of costs and decisions cannot be reduced only to the field of management accounting, it requires a holistic vision and cooperation between various fields, the basis remaining however, the level of the economic field.

The development of information and communication technology has significantly changed consumer behavior, especially in the smartphone industry. Samsung as one of the leading smartphone manufacturers, is ranked first based on data from the 2024 Top Brand Award. Superior product quality, positive brand image, and good e-WOM are estimated to play a significant role in influencing consumer decisions to make repeat purchases. This study aims to determine the effect of product quality, brand image and E-WOM on repurchase intentions. The location of this research is in Tabanan Regency. The data collection technique used is a questionnaire. The population uses the Tabanan Regency community who have used Samsung smartphones, with a sample of 100 respondents. The data analysis techniques used are Descriptive Statistical Analysis, Research Instrument Test, Classical Assumption Test, Multiple Linear Regression, t-Test, F-Test, Determination and Beta Coefficient. Based on the results of the study, it was found that product quality has a positive and significant effect on repurchase intentions, brand image has a positive and significant effect on repurchase intentions, and E-WOM has a positive and significant effect on repurchase intentions. The suggestion that can be given by the researcher is that Samsung is expected to maintain product quality, build a strong brand image, and manage e-WOM well. This is an effective strategy to increase consumer desire and encourage consumers to repurchase.

Non-oil and gas exports play a crucial role in Indonesia's economy, particularly due to their more stable and increasing contributions compared to oil and gas exports, which are vulnerable to fluctuations in global oil prices. This research aims to: 1) determine the comparative advantage of Indonesia's mangosteen, mango, and guava exports in the international market; 2) assess the competitive advantage of these exports; and 3) evaluate the level of trade specialization in Indonesia's mangosteen, mango, and guava exports in the international market. The data used in this study is secondary data related to the exports of mangosteen, mango, and guava from Indonesia during the period of 2013-2023. The data analysis techniques employed include descriptive analysis and quantitative analysis using the Revealed Comparative Advantage (RCA) approach, Export Competitiveness Index (ECI), and Specialization Index (ISP). The results indicate that Indonesia has a strong comparative advantage in the international market, a strong competitive advantage, and is positioned as a leading exporter of mangosteen, mango, and guava.

The study seeks to assess the influence of green transformational leadership, an innovative method for shaping employees' environmentally friendly behaviors, via the mediating role of social responsibility. The research was carried out at the Basra Implementation Directorate, where a sample of 30 personnel from several areas within the directorate was chosen. Data was gathered by a questionnaire including a series of inquiries pertaining to the specified variables. Statistical testing techniques and the SPSS program were employed to assess the validity of the data by analyzing the correlations among various variables.  The research was based on a primary hypothesis asserting a substantial direct and indirect influence of GTL on employees' environmentally friendly activities. The study yielded various findings, indicating that GTL influences employees' environmentally friendly activities and validated the mediation function of social responsibility.

The current research examines the interactive role of brand love in its dimensions (brand passion, brand familiarity, brand commitment) and obsession with brand in the customer-oriented deviation represented in (financial motives, ego motives, motives of revenge), and accordingly, the opinions of some customers towards some tourism and travel companies have been surveyed by five companies (Bright Light Company for Tourism and Travel, and Al-Mohib Company for Tourism and Travel,  And the Banner Summit Company for Travel and Tourism, Al-Shams International Company, and Icor Company) for the period (June to late August 2024) and customers showed great cooperation by responding to the paragraphs of the study tool, Accordingly, (593) opinions were collected from the opinions of customers dealing with these companies, and the descriptive analytical approach was adopted in building and interpreting the study variables through the use of statistical packages for the program (SPSS&AMOS). V.28) The results presented that the interactive role of brand love and obsession with tourism companies is closely related to addressing customer-oriented deviation and this motivated these companies to develop their capabilities by providing comfort, air conditioning and distinctive services, but in theory the research has shown a conceptual relationship between brand love and obsession with customer-oriented deviation through what was presented by some previous studies.

A high-quality management accounting system provides accurate, timely, and relevant information to support managers in decision-making, planning, and control. Research shows a positive relationship between the quality of management accounting systems and managerial performance. In addition, decentralization, by delegating authority to lower-level managers, allows for faster and more effective decision-making and increases managerial motivation. Effective implementation of these two factors can significantly improve managerial performance and the competitiveness of a company.

Conservation is one of the ways taken by the government to protect, conserve, and maintain biodiversity and its ecosystems from extinction. So that the provisions of Article 21 paragraph 2 of Law no.5 of 1990 concerning the Conservation of Natural Resources and Their Ecosystems are expressly regulated regarding the prohibition of trading and utilizing protected animals, including eggs and other parts. Poaching, turtle egg theft, and coastal pollution are some of the factors that cause the drastic decline in the population of these rare animals. One of the turtle conservation places in Lembata Regency is the Loang Turtle Conservation. This research is an empirical juridical research, namely reviewing and analyzing the turtle conservation process by the people of Riabao Village and Duawutun Village, and knowing the participation of the people of Riabao Village and Duawutun Village in turtle conservation efforts. By using a special approach and approach to legislation that examines the conformity between the applicable legal provisions and the facts that occur in the field. The results of this study show that: (1) Apart from the declining population and government policy attachment related to the prohibition of turtle hunting, another major factor in the establishment of this captivity geographically is because the Loang coastline is the destination area for the migration of turtles. (2) Community participation in conservation efforts of turtles as protected animals on the coast of Loang, Riabao Village and Duawutun Village, Nagawutung District, Lembata Regency, which was initially a group of conservation youth who felt very concerned about the survival of the ancient animal.

Drinking and uncommendable behavior are two intertwined things. Recently, an event that has disturbed the community has become more frequent. Some sexual crimes against children occur after the perpetrator drinks alcohol, where people will be encouraged to commit heinous acts, when their intellect has been influenced by alcohol. The Sikka Regency Government together with the Sikka Regency Regional People's Representative Council made Sikka Regency Regional Regulation Number 11 of 2012 concerning the Supervision and Control of Alcoholic Beverages, as a preventive effort to overcome social problems in the community, namely, the high number of traffic accidents, Domestic Violence (KDRT) and vandalism triggered by alcoholic beverages. This research is an empirical juridical law research. This study is descriptive and analyzes primary data to find out the Implementation of Sikka Regency Regional Regulation Number 11 of 2012 concerning Supervision and Control of Alcoholic Beverages. Data collection uses observation, documentation and interview techniques. The results of the study show that: (1) The implementation of Sikka Regency Regional Regulation Number 11 of 2012 concerning Supervision and Control of Alcoholic Beverages needs to be followed up because there are still obstacles faced (2) The impact of the Implementation of Sikka Regency Regional Regulation Number 11 of 2012 concerning Supervision and Control of Alcoholic Beverages, one of which is a decrease in revenue.

Product packaging is an important element in creating the identity and attractiveness of a product, especially for small and medium enterprises (SMEs). This research aims to develop an online-based packaging design service through the PackDe platform that offers easy access, transparent pricing, and a variety of customizable design options. The methods used include literature study, competitor observation, and social media analysis to understand market needs and current design trends. The results show that PackDe is able to provide functional and aesthetic packaging design solutions, supporting SME product branding effectively. Nevertheless, challenges such as limited human resources and marketing need to be overcome to reach a wider market. The implications of this research show that digital-based packaging design innovation can improve the competitiveness of SME products in national and global markets. PackDe is expected to be a strategic partner for SMEs in creating packaging that is not only visually appealing but also has added value to the packaged product.

Disbursement of funds is a stage carried out by the KPPN to provide funds to the entitled party or partner based on the Direct Payment Order (SPM-LS) issued by the Budget User Officer or Budget User Authorization, in accordance with valid evidence of expenditure. This process includes two main categories, namely employee expenses such as (salary, allowances, honorariums, and overtime) and non-employee expenses which include procurement of goods and services, as well as payment of utility costs such as (electricity, telephone, and air). This study aims to analyze the direct disbursement procedure at the Malang State Treasury Service Office. The technique used in this study is descriptive qualitative, where the data collected is analyzed to draw conclusions. The results of the study indicate that the direct disbursement procedure at the Malang KPPN is in accordance with the Regulation of the Minister of Finance Number 178 / PMK.05 / 2018 concerning Payment Procedures in the Framework of Implementing the State Revenue and Expenditure Budget.

Protection and recognition of human rights is the responsibility of the state as a consequence of its status as a country of law. Every individual, including the poor who face legal problems, has the right to receive equal treatment before the law. Access to justice is a fundamental right of every citizen, but the poor often face various obstacles in obtaining legal aid. Legal aid for the poor is guaranteed by the constitution, but its implementation still faces various obstacles. The purpose of writing this journal is to enrich the literature related to the implementation and optimization of legal aid for the poor based on Law Number 16 of 2011 concerning Legal Aid. This study uses a literature study approach by reviewing primary and secondary legal materials and analyzing them through various theories, doctrines, and legal principles. The results of this study are expected to contribute to increasing access to justice for the poor in Indonesia.

To manage waqf goods, foundations which are social legal entities can act as nazhir. Waqf assets can be managed effectively by foundations, but distribution must still take into account the interests of waqf recipients in accordance with the waqf pledge agreement. Examining the extent to which foundations effectively supervise waqf in relation to the Foundation Law and the Waqf Law is interesting. This paper uses normative legal techniques to investigate this problem. According to Article 26 Paragraph (3) of the Foundation Law, foundations have the task of managing waqf assets; Thus, waqf legal regulations can be applied. The Waqf Law allows foundations to function as nazhir. Waqf assets must be developed and managed by the foundation that organizes the waqf by carrying out profitable commercial operations in accordance with Waqf Law.

This study aims to describe the process of management of educational facilities and infrastructure in an effort to improve the quality of education in elementary schools. Facilities and infrastructure have an important role in education, and the existence of adequate facilities can help improve the quality of learning. This study uses a descriptive qualitative method, with data sources obtained through observation, interviews, and documentation. Interview informants include school principals, teachers who manage facilities and infrastructure, and subject teachers. The results of the study show that school facilities and infrastructure are well managed, including planning, procurement, use, inventory, removal, and supervision. The management process runs smoothly, which makes stakeholders feel satisfied and contributes to achievements.

The aim of this research is to describe the development of the education system in Egypt. One very attractive educational option for Indonesian students in an Islamic country is education in Egypt. This can be seen from data from the Indonesian Embassy in Egypt, which records that around 8,000 Indonesian students are currently studying there. There are several reasons that cause this. Among them are (1) the quality education system at Al-Azhar, (2) the large number of talaqqi councils, (3) Egypt as the center of the Muslim community in the Middle East, (4) the land of the prophets, (5) affordable living costs, and (6) the many Islamic cultural sites that are often visited by foreign tourists. Another factor that makes education superior in Egypt is the cost of education which is covered by the government, which means education is free. Apart from that, the teaching staff at Al-Azhar are professionals, and the education system implemented is very good.

The role of teachers in enhancing students' active participation in the learning process, which is considered an important element in the success of teaching and learning activities. This study applies a descriptive qualitative approach and literature review to recognise the various elements that impact on student participation, including internal (psychological and physiological) and external (non-social and social) factors. The article also examines learning strategies such as problem-oriented learning, active learning and project-based learning to enhance student engagement. In addition, methods such as ‘Index Card Match’ and discovery-based learning models are used to increase student participation. The results showed that students' participation contributed significantly to their learning achievement, both through active involvement in discussions and the courage to ask questions. The author suggests the application of creative teaching methods as well as efficient teacher questioning skills to optimise students' participation potential in the classroom.

Internalization is the process by which individuals adopt, comprehend, and integrate specific values, norms, or concepts into their personality structure, making them an integral part of their consciousness and daily behavior. This process plays a crucial role in shaping individual identity and fostering social cohesion within society. Internalization typically occurs through    various mechanisms, such as formal education, family socialization, social interactions, and personal experiences. This study aims to explore the dynamics of internalization in the contexts of education, culture, and organizations, focusing on factors influencing the success of the internalization process. The findings reveal that effective communication, a supportive environment, and active individual engagement are key elements in achieving successful internalization. These results hold.

The UMKM digitalization is carried out by utilizing digital technology to expand the marketing of UMKM products through digital marketing. The method used is the observation method by going directly to the UMKM location. The selected UMKMs in this service are UMKM Dua Putra and UMKM Tempe and Soy Milk. After conducting a survey and finding the problems faced by these UMKMs, this service carried out the development of UMKMs by making UMKM product brands and logos, making Google Maps, and making QRIS. The results and benefits obtained from this activity are first, branding UMKM products by giving the name “Tempe Ndeso” and making a logo so that it can increase consumer attractiveness and increase sales. Second, location placement on Google Maps for UMKMs so as to facilitate buyer access and increase visibility. Third, the implementation of the QRIS payment system at the Dua Putra UMKMs for an integrated digital payment system to facilitate transactions and increase payment efficiency.

In the digital era, journalistic photography has a strategic role in conveying effective messages through visual elements. Visually, the use of journalistic photography is not only used as a complement to text news, but helps readers understand the messages in an event more clearly and in depth. Among the messages that can be conveyed through journalistic photography is the visual message of religious moderation, which includes the value of tolerance, openness, and harmony between religious believers. Using the Participatory Action Research (PAR) method, this research aims to implement EDFAT (Entire, Detail, Frame, Angle, Time) photography technique training for the students of UIN K.H. Abdurrahman Wahid Pekalongan who have an interest and focus on the field of Islamic journalism. Through this training, students are equipped with technical photography skills to produce journalistic photography works that can support the amplification of religious moderation messages in digital media. This research concludes that the EDFAT technique is a relevant method for producing photographic works that are not only visually attractive but also effective in amplifying messages of religious moderation.

This community service project sought to investigate the significance of community oversight in village fund management, focusing on Belabaja Village. Socialization and observational activities revealed a low level of community participation in monitoring the management of village funds. Factors contributing to this low participation include limited public awareness, inadequate socialization efforts by the village government, community members' busy schedules, and a lack of strong relationships between village officials and the community. Despite these challenges, community oversight remains essential for ensuring transparency and accountability in the utilization of village funds. The study concludes that there is a need to enhance public awareness of the importance of oversight and to foster stronger partnerships between village governments and the community to achieve sustainable development objectives.