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This article discusses the ability of Accounting students of Medan State Polytechnic in managing personal finances which include five main aspects: spending money according to needs, paying obligations on time, planning finances for the future, saving, and setting aside money for personal and family needs. Most students show good ability in financial management, although some still face challenges, such as difficulty saving and managing expenses. This study uses a survey method with a quantitative approach. The results of the study show that the majority of students are in the good to very good category in financial management. This finding reveals that although some students have large pocket money, their financial management behavior is not yet completely ideal, so it requires more awareness in acting financially. The influence of family, environment, and education plays an important role in shaping students' financial habits, where parents are the main factors.  

The Fear of Missing Out (FOMO) phenomenon is one of the psychological factors that influences consumer behavior, especially in the context of purchasing collectible goods. This research aims to analyze FOMO behavior among consumers in Indonesia when purchasing Labubu dolls, a collectible product that is popular among toy lovers. The research method uses a qualitative approach with in-depth interviews with 15 respondents who actively collect Labubu dolls, as well as observations in the fan community. The research results show that FOMO is triggered by limited stock, limited editions, the influence of social media, and pressure from the collector community. Consumers often feel compelled to buy immediately for fear of missing out on the opportunity to own an exclusive product. In addition, social factors, such as competition between collectors and the desire to demonstrate status, also strengthen FOMO behavior. The implications of this research provide insight to producers regarding exclusivity-based marketing strategies and consumer behavior management. This study also contributes to the consumer behavior literature by highlighting the role of FOMO in the context of purchasing collection products in Indonesia.

The aim of this research is to analyze the influence of the exchange rate and BI rate on deposits. The population in this study is all exchange rate data, BI rate and deposits from commercial banks in Indonesia. Sampling was taken by taking monthly data from the exchange rate, BI rate and deposits available from January 2014 to December 2023. The results of hypothesis testing show that hypothesis 1 (H1) that the exchange rate has a negative effect on deposits is proven and can be interpreted as meaning that an increase in the exchange rate will reduce amount of deposits at commercial banks in Indonesia. Hypothesis 2 (H2) that the BI rate has a positive effect on deposits is proven and can be interpreted to mean that an increase in the BI rate will increase the number of deposits at commercial banks in Indonesia.

This research aims to analyze the influence of tax knowledge, taxpayer awareness and tax sanctions on individual taxpayer compliance. The population of this research is all individual taxpayers at KPP Pratama Pati. The sampling technique in this research is insidental sampling. Respondents in this study are individual taxpayers who are registered with KPP Pratama Pati and regularly report their tax obligations. Data was taken by distributing questionnaires to 110 individual taxpayers. Data analysis used the Wrap PLS version 6.0 software analysis tool. The results of this research show that taxpayer knowledge, taxpayer awareness, and tax sanctions have a significant positive effect on individual taxpayer compliance.

The Analysis of the Financial Report of PT Akasha Wira International Tbk. Aims to Determine The Company's Financial Performance by Compared The Figures in Its Financial Report. Want to see Whether the Company is getting better or noT over time. To do this analysis. Using The Index Number Method. This Method Compares Financial Figures in a particular year with the Previous Year. The Results Show That The Financial Performance of PT Akasha Wira Is Quite Fluctuating. Specifically, the cOompany's Profit Experienced The Largest Increase in 2018, which was IDR 417,281,000 OR 25.89% indicating a significant increase in income. Liabilities and Equity Experienced The Largest Increase in 2023 of IDR 2,262,899 OR 36.00%, Indicating An Increase InThe Company's Total Assets. This Could Indicate A Business Expansion OR Investment Made. Over a 5-year period, The Company Has Shown Sustainable Growth and Effective Utilization of Equity Resources.

In the ever-evolving era of digital marketing, the diffusion of innovation and the phenomenon of Fear of Missing Out (FoMO) become two interrelated elements, creating a dynamic and highly competitive marketing strategy. Diffusion of innovation, as a concept that describes the spread of new ideas or technologies in society, is a strategic key for companies that want to win the hearts of consumers.  FoMO, on the other hand, is an emotional force that can be utilized as a digital marketing strategy. The fear of missing out on the latest trends or opportunities drives consumers to be more responsive to ongoing innovations. This is where the combination of innovation diffusion and FoMO creates a unique opportunity for companies.  This research was conducted through a literature review study derived from 20 published journals/articles. Literature search through Google Scholar, Repect.Org, Knowledge Map, Mendeley, Schi Hub and Science Direct. The keywords used were "Fear of Missing Out" and "Diffusion of Innovation".  By understanding the interplay between innovation diffusion and FoMO, companies can design digital marketing strategies that not only accelerate the adoption of new products or services, but also build communities, creating a sense of uniqueness and exclusivity that can be a powerful driver to ensure the successful launch of innovations in the fast-paced digital marketplace.

Bankruptcy is a state in which a company is unable to fulfil its financial obligations or a situation where the corporation initially functions but thereafter fails in business management. Bankruptcy is a state in which a firm lacks the money to operate its operation. The objective of the research is to identify the variables contributing to bankruptcy in PT. Garuda Indonesia. This research employs the Altman Z-score methodology using a bankruptcy calculation. This analysis indicates that the firm is at risk of bankruptcy, since its present assets from 2016 to 2019 are insufficient to meet its financial obligations. Companies must use deliberate, clear, and suitable measures to enhance operational cost efficiency. An inadequate business plan and human resources without a clear vision and goal for the organisation contribute to losses. This research seeks to evaluate the financial performance of PT Garuda Indonesia (Persero) Tbk from 2016 to 2019 using the Altman Z-Score model. The population and sample in this research consist of the complete financial statements of PT Garuda Indonesia (Persero) Tbk for the years 2016 to 2019. The findings of this research indicate that from 2016 to 2019, the bankruptcy rate at PT Garuda Indonesia (Persero) Tbk was unfavourable, as shown by a Z-Score below 1.10, signifying a state of bankruptcy. The most pronounced decrease was seen in the Working Capital to Total Asset ratio, particularly in 2019. This results from the annual growth in current obligations.

In research this, ratio profitability compared to with performance finances of PT Indofood Sukses Makmur Tbk during period 2019–2023. Total ratio profitability used​ including Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), and Gross Profit Margin (GPM). The results of the study show that performance finance company has changed for five years Lastly, with ROA value remains below​ standard. This result show that improvement management assets and equity required For support growth greater profitability​ consistent in the future.

E-Court is a court instrument in seeking legal certainty so that cases can be resolved quickly. The scope of E-court includes online case registration (e-filling), online estimation of case costs (e-skum), online payment of downpayment (e-payment), online summons of parties (e-summons) and online hearings (e-litigation) by sending court documents (Replik, Duplik, Conclusion, Answer). The focus that will be discussed in this scientific work includes first, how to read the judge’s decision via E-court. Second, how to apply the principle of hearings open to the public via E-court. To facilitate understanding in this research, researchers used a Normative Juridical research method with a Legislative approach. The data colletion technique carried out by the researcher was by identifying and analyzing statutory regulations, namely PERMA Number 1 Of 2019. The results of the research carried out by the researcher can be concluded that first, the application of the principle of open to the public hearings is appropriate and reflects the applicable statutory regulations. And will still be implemented, but with several restrictions on the number of court visitors and the distance between visitors. Second, regarding the reading of the judge’s decision via e-court, it is legally considered to have been attended by the parties and carried out in a trial open to the public. And has legal force and legal consequences.

The Investment Management Institution (LPI) was established based on the mandate of the Job Creation Law in Chapter X concerning Central Government Investment and the facilitation of National Strategic Projects in Article 154 paragraph (3) which states that Central Government Investment can be implemented by the Minister of Finance as the State Treasurer or an institution given special authority (sui generis). In the field of taxation, there is special treatment in terms of transactions involving the Investment Management Institution (LPI) including transactions both directly and indirectly with the entities it owns. In terms of bankruptcy, the Investment Management Institution (LPI) is treated specially and cannot be declared bankrupt unless it can be proven to be insolvent. And the nature and norms or rules set by the Investment Management Institution or LPI only apply specifically to parties who cooperate or make business agreements with the Investment Management Institution (LPI) and do not apply generally to everyone, so that its nature is a consensus between the parties.

Self-identity formation is essential to individual development and is influenced by social environments and life experiences. This study draws on Erikson's theory of psychosocial development and Bronfenbrenner's ecological theory of human development to understand how the interaction between the environment and individual experiences shapes identity formation in response to expectations and efforts. Social environments, such as family, friends, and community, provide a framework of values and norms that shape an individual’s initial identity, while personal experiences in managing expectations and efforts either reinforce or challenge this framework. The study concludes that balancing environmental support and experiential challenges enables individuals to develop a strong and flexible identity. The implications of this research highlight the importance of creating environments that support self-reflection and learning from experiences to foster healthy identity development.

Globalization has induced substantial changes across multiple facets of life in Indonesia, encompassing social, economic, and cultural dimensions. This study seeks to examine the effects of globalization on social inequality and poverty in Indonesia. The results demonstrate that globalization generates significant opportunities via access to global markets, foreign capital, and cutting-edge technologies. Nonetheless, these advantages are not uniformly allocated, leading to increasing societal inequalities. Communities possessing access to education, technology, and economic resources are more adept at leveraging globalization, but marginalized groups, such as the rural impoverished, often fall behind. Transformations in economic frameworks, urban development, and the impact of global culture intensify regional and socioeconomic disparities. While globalization can alleviate poverty via economic expansion, its advantages frequently favor particular demographics, therefore exacerbating the disparity between the affluent and the impoverished. This study underscores the significance of inclusive and equitable measures to alleviate the adverse effects of globalization. The government must improve access to education, technology, and economic opportunities for marginalized people while bolstering regional development to promote equality. Effective management of globalization can facilitate sustainable development and mitigate social inequality in Indonesia. Without sufficient action, globalization threatens to intensify inequalities and poverty within society.

This research was motivated by the researcher's interest in the efforts made by PAI teachers to develop students' critical thinking abilities so that students become more active in the learning process. This research uses qualitative methods with a type of field study (field research) through a descriptive qualitative approach. Data collection techniques use observation, interviews and documentation. The analysis was carried out according to experts, namely Milles and Hubberm, through data reduction, data presentation and drawing conclusions and researchers used triagulation as a form of checking the validity of the data obtained. The results of the research show that the critical thinking abilities of class VIII students at SMPN 40 Takengon are good, this can be seen when students are active in asking questions and fulfill the indicator criteria contained in critical thinking. Efforts made by PAI teachers to develop students' critical thinking skills include teachers asking students stimulating questions through a random system, secondly giving opportunities to students, thirdly using group/collaboration methods. Supporting factors for PAI teachers in developing critical thinking skills are cellphones, training/workshops, and teacher creativity. The inhibiting factors include limited time, different student abilities, creating a conducive atmosphere, and limited facilities and infrastructure.  

Misyar marriage is a form of marriage that emerged in Muslim society, where both parties agree to waive some of the rights and obligations that usually exist in traditional marriages, such as maintenance and housing. This study aims to analyze the phenomenon of Misyar marriage from the perspective of Islamic law, the objectives of sharia (maqashid asy-syari’ah), and its impact in social and moral contexts. The study was conducted using a normative approach to sources of Islamic law, such as the Qur'an, hadith, and the views of contemporary scholars. The results of the study indicate that Misyar marriage is valid according to sharia because it fulfills the pillars and requirements of marriage, such as ijab, qabul, guardian, witnesses, and dowry. However, scholars have different opinions regarding its law. Yusuf Qardhawi and Wahbah Zuhaili allow Misyar marriage on the condition that the wife is willing to waive her rights, while Muhammad Az-Zuhaili forbids it because it is considered contrary to the main purpose of marriage, which is to build a harmonious, just, and affectionate family. Meanwhile, Ibn Uthaymeen took a tawaqquf (cautious) position because even though it is valid, Misyar marriage has the potential to deviate from the maqashid asy-syari’ah. This study concludes that although Misyar marriage can be a pragmatic solution in certain situations, such as to meet biological needs or certain social conditions, this practice tends to raise ethical issues, injustice, and harm women. Therefore, it is recommended that couples considering Misyar marriage understand its implications in depth and seek solutions that are more in line with the principles of justice and harmony in Islam.

This study aims to identify the key factors influencing consumer purchasing decisions for Judydoll cosmetic products, focusing on social recommendations and online reviews. Data was collected from 97 respondents, mostly females aged 18-23. The results indicate that social media (69%) is the primary source of information, and factors influencing purchase decisions include product quality, affordable pricing, and attractive packaging. Recommendations from friends/family (57.5%) and online reviews also significantly impact decisions. The majority of consumers are satisfied and intend to repurchase. This study suggests that Judydoll should continue utilizing social media, maintain product quality, and pay attention to pricing and packaging to enhance consumer satisfaction and loyalty.

The purpose of this researcher is to find out the extent of the influence related to the importance of a global perspective is very important, because in essence we as citizens of the world cannot escape from social life in which there is a lot of diversity such as views, languages, religions, customs, cultures and so on. A global perspective teaches prospective educators and educators to understand how to deal with global problems, one of which is facing challenges in the Era of Society 5.0. The results of this study indicate that the insight of a global perspective is very important for prospective educators and educators to face various challenges in the Era of Society 5.0 and provide experience to prospective educators and educators regarding their views on the Era of Society 5.0.    

The Human Development Index (HDI) is a critical indicator that measures the quality of development in a region through health, education, and economic dimensions. This study aims to analyze the key factors influencing HDI and its impact on social development in Indonesia. Using a descriptive analysis approach, secondary data from Statistics Indonesia (BPS) were utilized to evaluate HDI trends and disparities in recent years. Findings indicate that HDI improvement directly impacts community welfare, strengthens social stability, and reduces economic inequality. However, challenges such as regional disparities and unequal access to basic services must be addressed to achieve sustainable development. The implications of this study are expected to serve as a reference for policymakers in designing more inclusive development strategies.

Leadership has a very important role in determining the success of an organization, especially in the context of Islam which makes the Qur'an and Hadith as the main guidelines. This research aims to explore the concept of Islamic leadership, the ideal characteristics of a leader, and its implications for the life of the people. Using descriptive qualitative method based on literature review, this research analyzes leadership values reflected in Islamic teachings. The results show that Islamic leadership emphasizes the characteristics of Shiddiq (honest), Amanah (trustworthy), Tabligh (conveying the truth), and Fathanah (intelligent), which are the main characteristics of the Prophet Muhammad. In addition, Islamic leadership combines elements of jihad, which is the struggle to obey Allah, and ijtihad, which is the ability to solve the problems of the people based on Islamic values. Effective leadership is not only oriented towards worldly success but also prepares people for the afterlife through justice, high morality, and good organizational management. In conclusion, Islamic leadership offers a holistic approach that integrates spiritual, moral, and social aspects to create a just, prosperous, and blessed society. The findings are expected to be a reference for leaders in implementing Islamic values in various fields, both in the context of organizations and state life.

The era of Industry 5.0 marks a paradigm shift in the global business landscape, integrating advanced technologies with human-centric values to create more agile and responsive organizations. This study explores the application of Management Control Systems (MCS) in the digital era, focusing on technologies such as artificial intelligence (AI), blockchain, and the Internet of Things (IoT). The research method involved conducting an interactive webinar via the Zoom platform, including material presentations, panel discussions, and Q&A sessions. Evaluation was carried out through participant feedback to improve the quality of future activities. The findings reveal that implementing digital technologies in MCS enhances operational efficiency, flexibility, and organizational competitiveness. However, challenges such as workplace culture resistance and cybersecurity risks remain significant obstacles. Proposed solutions include continuous training and interdisciplinary collaboration to support sustainable digital transformation. With the right strategic approach, organizations can leverage the opportunities of the Industry 5.0 era to achieve sustainability and innovation.

This study examines the influence of financial structure on enterprise value in consumer-focused firms registered on the Indonesia Stock Exchange. Financial structure, characterized as the proportion of borrowing and equity, plays a significant role in financial management, shaping both business performance and market perception. Utilizing a qualitative method through a literature review, this research gathers and analyzes various sources to evaluate the connection between financial structure and enterprise value. The findings indicate that financial structure can have both positive and negative impacts on enterprise value. Integrating borrowing into the financial structure offers benefits such as tax advantages, enhanced profitability, and a favorable signal to investors. However, excessive reliance on borrowing can result in increased financial burdens, such as higher interest expenses, which may lower enterprise value. These results underscore the importance of maintaining an appropriate debt-to-equity ratio to improve or sustain enterprise value.