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Instilling saving habits from an early age is an essential component of character education, particularly in fostering discipline, responsibility, and independence. Initial observations at PAUD Nurul Islam, Jelutih Village indicate that early childhood saving interest remains relatively low due to limited engaging learning media and the absence of structured habituation. This Community Service Program (KKN) aims to foster early childhood saving interest through creative piggy bank media aligned with children’s developmental characteristics. The implementation method comprised planning, execution, and evaluation stages. During execution, children were introduced to saving concepts through simple storytelling and interactive dialogue, followed by hands-on creation of creative piggy banks using simple, child-friendly materials. These piggy banks were then used to habituate saving behavior. The results demonstrate increased enthusiasm and saving interest among children, reflected in their willingness to set aside money and heightened responsibility toward their piggy banks. Therefore, creative piggy bank media serve as an effective alternative learning tool for fostering saving interest and positive character development among early childhood learners at PAUD Nurul Islam, Jelutih Village.

There are various characters that can be drawn from the One Piece animation that need to be studied and explored further so that the large number of fans can emulate the relevance of Quranic characters in their favorite animation. This research stems from the phenomenon of discovering the representation of character relevance to the teachings of the Qur'an in an animation called One Piece, focusing on the research to determine how the Quranic character traits are depicted in the One Piece Arabasta Arc, and how the visualizations of these Quranic characters are presented in the One Piece Arabasta Arc. This research uses a qualitative approach. The research results illustrate that there are 18 findings in episodes 97, 99, 103, and 108 that indicate values in line with the character traits or moral teachings of the Qur'an. In episode 97, there are 4 character values: stop complaining, avoid greed and wastefulness, don't lie, and help others. In episode 99, there are 6 character values: love for the homeland, helping others, fighting for a cause, feeding the hungry, and consulting others. Meanwhile, in episode 103, there are 4 character values: obedience, fighting for a cause, friendliness, and avoiding bad assumptions. Additionally, in episode 108, there are 4 character values: helping others, fighting for a cause, and avoiding bad assumptions. Furthermore, the visualization of Quranic characters in the One Piece animation can be seen through the elements of film production, using narrative elements by observing the characters and the message of the story.

This study aims to analyze the influence of Financial Literacy, the use of Digital Payments, Lifestyle, and Pocket Money on the Consumptive Behavior of Generation Z. The research subjects were students of the Faculty of Economics and Business, Budi Luhur University. This study uses a quantitative approach with a survey method through the distribution of online questionnaires. The population in this study consisted of 1,017 active students of the Faculty of Economics and Business, Budi Luhur University, from the 2022-2025 batch, with a sample size of 100 respondents determined using the Slovin formula and non-probability sampling technique with purposive sampling method. The data obtained were analyzed using SPSS version 25 with multiple linear regression analysis, classical assumption testing, model feasibility testing (F test), t test, and coefficient of determination (R²). The results showed that financial literacy, lifestyle, and pocket money significantly influenced students' consumptive behavior. Meanwhile, the use of Digital Payment does not significantly affect students' Consumptive Behavior. In addition, the results of the model feasibility test (F test) show that Financial Literacy, the use of Digital Payment, Lifestyle, and Pocket Money together significantly affect Consumptive Behavior, so that the regression model is declared feasible for use.

The retail industry is currently facing increasingly intense competition, requiring optimal supply chain efficiency. Warehouses play a strategic role in controlling inventory flows and supporting a company’s operational performance. At K3Mart, stock shortages are still frequently found, caused by low supplier compliance with Service Level Agreements (SLA) and delays in delivery schedules, which negatively affect distribution processes and store service quality. This study aims to analyze the effect of supplier compliance with SLA and delivery timeliness on warehouse operational performance at K3Mart. This research employs a quantitative method by distributing questionnaires to 40 respondents from the warehouse, purchasing, and procurement divisions using a saturated sampling technique. The research instrument uses a Likert scale. Data analysis was conducted using validity and reliability tests, classical assumption tests, multiple linear regression analysis, t-test, F-test, and coefficient of determination with the assistance of SPSS software. The results show that supplier compliance with SLA and delivery timeliness have a positive and significant effect, both partially and simultaneously, on warehouse operational performance. Therefore, improving supplier compliance with SLA and delivery timeliness can enhance optimal warehouse operational performance.

This study aims to analyze the effect of Debt to Asset Ratio and Debt to Equity Ratio on Price to Book Value at PT Tiga Pilar Sejahtera Food Tbk for the period 2012 2024. The phenomenon of debt ratio fluctuations, negative DER in several years, and significant changes in PBV are important bases for conducting this study. The research method used is a quantitative method with a descriptive and associative approach. The data analyzed are secondary data in the form of the company's annual financial reports. Data analysis techniques include classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and coefficients of determination (R²). The results of the study indicate that Debt to Asset Ratio (DAR) has a negative and significant effect on Price to Book Value (PBV). Debt to Equity Ratio (DER) is also proven to have a negative and significant effect on Price to Book Value (PBV). Simultaneously, the Debt-to-Asset Ratio and Debt-to-Equity Ratio significantly influence Price-to-Book Value (P/BV), with a coefficient of determination of 67.3%. This means that the DAR and DER variables explain 67.3% of the variation in company value, with the remainder influenced by other factors outside the study.

This study aims to analyze the financial performance of PT Aviasi Pariwisata Indonesia (Persero), commercially known as Injourney the state-owned enterprise (BUMN) holding company for the aviation and tourism sectors during the 2021-2024 period. Performance is measured using liquidity ratios (Current Ratio, Cash Ratio), solvency ratios (Debt to Asset Ratio, Debt to Equity Ratio), activity ratios (Total Asset Turnover), and profitability ratios (Net Profit Margin, Return on Equity) compared against industry standards. This research employs a descriptive quantitative approach. The data utilized is secondary data sourced from the published financial statements of PT Aviasi Pariwisata Indonesia (Persero). The results indicate varied liquidity performance, with an average Current Ratio of 97.82% (below the 200% benchmark, categorized as poor) and a Cash Ratio of 63.03% (above 50%, categorized as good). Solvency performance is underperformed, with an average DAR of  and DER of, reflecting a high reliance on debt. Activity performance is identified as inefficient with an average TATO of 0.199 times (<2 times), while profitability remains negative on average with an NPM of and ROE of. Despite a significant upward trend in performance improvement, the company's overall financial health is considered suboptimal compared to industry standards. This condition is primarily driven by high debt burdens and low asset efficiency within the company.

The purpose of this study is to describe the marketing strategies and adaptability of “cakar bongkar” (second-hand clothing) traders in responding to market dynamics in Nabire City. This study employs a qualitative approach, as it is appropriate for addressing research problems that require an in-depth understanding of the socio-economic realities in Kalibobo Market and Karangtumaritis Market in Nabire City. The data used in this study consist of primary data as the main source and secondary data as supporting and relevant information. Data collection methods are carried out using the triangulation principle, namely through direct observation, in-depth interviews, and documentation. Informants are selected using snowball sampling and purposive sampling methods to obtain comprehensive and representative information. Data processing and analysis are conducted through the stages of data reduction, data presentation, and systematic conclusion drawing. The results of the study indicate that the informants apply five (5) marketing strategies in selling second-hand clothing (cakar bongkar), namely: (1) sourcing strategies, (2) pricing and promotion strategies, (3) word-of-mouth marketing strategies, (4) strategies for building social relationships with customers, and (5) product display strategies using prototype tables to attract consumer attention.

This study analyzes the influence of Social Media, Impulsive Buying Behavior, Financial Technology Trust, and Financial Literacy on the Interest in Using Shopee PayLater among Generation Z youth in Jombang Village, South Tangerang. Out of a population of 6,618 teenagers, a sample of 150 respondents was selected using Purposive Sampling, exceeding the initial Slovin formula requirement of 99 participants to ensure higher data reliability. The research adopts a quantitative approach with multiple linear regression analysis processed via SPSS version 25. Data collection integrated primary sources from structured questionnaires with secondary data from comprehensive literature reviews. The results demonstrate that Impulsive Buying Behavior and Financial Technology Trust significantly and positively affect Shopee PayLater usage interest. Conversely, Social Media and Financial Literacy do not show a significant positive impact to Shopee PayLater usage interest. These findings provide critical insights into the digital consumption patterns and financial decision-making behaviors of the modern Indonesian youth demographic.

The property and real estate sub-sector serves as a strategic pillar for investment in Indonesia, despite BPS (2023) data showing a growth slowdown to 2.18% due to macroeconomic pressures. Financial performance throughout the 2021–2024 period exhibited significant volatility, with profit growth contracting to –5% in 2022 before rebounding to 15% in 2024. These fluctuations reflect the dynamics of economic recovery and the success of corporate operational efficiency in navigating interest rate hikes and inflation. This study aims to determine the effect of Company Size, Capital Structure, Return on Assets (ROA), and Total Asset Turnover (TATO) on Profit Growth. The population used in this study is the Property & Real Estate sub-sector companies listed on the Indonesia Stock Exchange for the 2021–2024 period. This study uses secondary data with a population of 68 companies. The sampling technique used a purposive sampling technique, resulting in a research sample of 30 Property & Real Estate sub-sector companies. The analysis technique used is multiple linear regression analysis processed using the Statistical Package for the Social Sciences (SPSS) program. The results show that Capital Structure, Return on Assets, Total Asset Turnover, and Company Size influence Profit Growth.

This study aims to analyze the marketing strategy of Betet Rice at Toko Cendrawasi Fakfak. The research uses a qualitative approach with data collection methods including field research, interviews with managers and employees, observations on sales data management, and documentation. The data were analyzed using marketing mix analysis and SWOT analysis. The results show that Betet Rice is distributed directly to customers through Toko Cendrawasi Fakfak, which acts as a distributor of the product. Toko Cendrawasi has made efforts to provide significant market access for Betet Rice marketing, with products and prices adjusted to customer desires and purchasing power. The marketing strategy used involves the marketing mix of product, price, promotion, and distribution, which has led to an increase in demand for Betet Rice every year. Based on the SWOT analysis, the marketing strategy implemented includes strengths in strong financial conditions and a fleet of ships, weaknesses in the lack of attention to key marketing elements, opportunities in market analysis and customer segmentation, and threats from increasing competition and globalization of competitors offering similar products.

This study aims to analyze the development of human resources in relation to the assessment center for Civil Servants (PNS) at the Karas District Office, Fakfak Regency. The objectives of this study are to determine the effect of human resource development on the assessment center, and to identify the human resource development variables that most dominantly influence the PNS assessment center. This research uses a qualitative approach with data collection methods including interviews, observations, questionnaires, surveys, and experiments. The data were analyzed qualitatively and quantitatively to explain the relationship between human resource development and the assessment center. The qualitative analysis results show that PNS at the Department of Mining and Energy, Fakfak Regency, who hold Echelon IV/a structural positions, number 15 people (0.71%), while PNS with the rank of Pembina Level I/IV/b number 5 people (0.24%). Based on gender, the majority of PNS are male (15 people or 0.71%) who have participated in human resource development through career development. PNS with a Bachelor's degree (S-1) number 11 people (0.52%), and those aged 41-50 years and over 50 years number 12 people (0.57%).

This study examines the lived faith of Catholic migrants from East Nusa Tenggara (NTT) who have migrated to the Muslim-majority landscape of South Kalimantan, Indonesia. These migrants face a profound crisis of identity as they transition from a dominant religious environment to a marginalized minority status, necessitating a research objective that explores how their faith is reinterpreted amidst such socio-religious pressures. Employing a qualitative phenomenological-hermeneutical method, the research utilizes Paul Ricoeur’s threefold mimesis - prefiguration, configuration, and refiguration - as its primary interpretive framework. The findings reveal a significant narrative shift from an inherited “communal Catholic habitus” to a “refigured faith” characterized by personal agency and reflective commitment. This transformation is sustained through adaptive relational ethics, such as the sanctification of work and collaborative hospitality, which allow migrants to navigate their vulnerability. The study synthesizes these experiences to conclude that internal migration constitutes a vital locus theologicus, wherein the rupture of traditional religious structures does not erode faith but rather matures it into a more resilient, intentional, and relational existential orientation. Consequently, migration emerges as a transformative theological process that redefines the intersection of faith, culture, and minority existence in pluralistic societies.

This article provides a descriptive analysis of the potential for integrating national security values into the Christian education curriculum as a strategic effort to support Indonesia's vision of generating a golden generation by 2045. The research object is the formal Christian education system in Indonesia, encompassing its curriculum, pedagogy, and the overarching goal of character formation. The central problem addressed is the perceived dichotomy between faith-based education and the cultivation of civic responsibility, specifically concerning national security a concept often narrowly associated with the military rather than with social resilience, tolerance, and unity. The objective is to explore how Christian educational values can be systematically aligned with national priorities to produce graduates who are both devout and patriotic. Employing a qualitative descriptive analysis method, this study synthesizes findings from a literature review of Christian education philosophy, national curriculum standards, and policy documents on national security and character education. The main findings reveal a significant convergence between Christian ethical teachings such as love for neighbor, integrity, and peacebuilding and the core values underpinning national security and social harmony, like Bhinneka Tunggal Ika (Unity in Diversity). The synthesis of ideas proposes a conceptual framework where subjects like civic education and religious studies are interwoven to foster a holistic identity. The article concludes that a deliberate integration of national security values, framed as active citizenship and social stewardship, is not only compatible with Christian education but is essential for realizing the resilient, morally grounded human resources needed for Indonesia 2045.

This research try to examine how investment choices in property and real estate sector businesses listed on IDX (2020-2024) are impacted by the cost of debt and equity.For the accuracy of the analysis, this study also uses firm size and profitability as controler. Purposive sampling was used in the sampling process, which produced seven qualifying organizations with a total of 35 observations over a five-year period. Panel data regression was used for data analysis, and the Common Effect Model was shown to be the best estimation model. The findings show that investment decisions are significantly influenced by firm size, profitability, cost of debt, and cost of equity all at the same time. Nonetheless, investment choices are not much impacted by the cost of debt. Similarly, it has been demonstrated that the cost of equity has no appreciable effect on the capital expenditures of the businesses. Firm size has a favorable and substantial impact, making it the main motivator for investment activity in the real estate industry. During the study period, investment decisions were not significantly impacted by profitability. These results show that, especially in the post-pandemic economic recovery era, asset capacity and economies of scale are more important for the viability of real investment projects for property firms on the IDX than yearly variations in capital costs.

In this modern technological era, many organizations conduct fundraising activities through charity programs. One such organization is Baitulmaal Munzalan Indonesia, Pontianak Branch, which organizes a charity market program to collect funds or goods that can be used to help people obtain the items they need at affordable prices.This study aims to analyze the various marketing strategies used in the charity market program of Baitulmaal Munzalan Indonesia, Pontianak Branch. The research involved 10 informants, consisting of 1 employee of Baitulmaal Munzalan Indonesia, Pontianak Branch, and 9 consumers of the charity market. The researcher employed a qualitative research method by conducting a case study on the selected object. The data collection techniques used in this study included documentation, interview and observation. The purpose of this study was to identify the marketing strategies of the charity market program and to explore ways to improve them. The result of this research suggest that the charity market program applies seven marketing strategies, namely segmentation, targeting, positioning, promotion, place, product, and price. The marketing strategies of the charity market at Baitulmaal Munzalan Indonesia, Pontianak Branch, already cover many important aspects and demonstrate good potential. However, there are still some elements that need to be refined and added in order to make the strategies more effective and attract greater community participation

The purpose of this study was to determine and analyze the effect of wage levels, economic growth, and the Human Development Index (HDI) on income inequality through labor absorption in the Districts/Cities of Jambi Province from 2020-2024. The research method used is a quantitative descriptive analysis using panel data regression with the Fixed Effect Model approach.  The analysis method used Eviews 12. The results showed of that partially, income inequality in the Districts/Cities of Jambi Province is significant positive influenced by the wage level variable, while economic growth does not have a significant effect on income inequality. In addition, the Human Development Index (HDI) has a significant negative effect on income inequality. This implies that wage increases are actually followed by in income inequality. Meanwhile, economic growth has not been able to provide a broad income redistribution effect. Conversely, improving the quality of human development proves to be the most effective factor, as it is capable of significant reducing inequalirt levels. Simultaneously, the results show that the variables of wage levels, economic growth, and the Human Development Index (HDI) collectively have a significant influence on income inequality in Districts/Cities of Jambi Province.

This study aims to conduct a systematic synthesis of available empirical evidence to empirically ascertain the impact of Board of Directors' competence on earnings management practices in Islamic banking. The research employs a qualitative literature review approach. A literature search was performed on the Scopus database for the period 2010–2025, utilizing a combination of the keywords "Islamic bank," "Board of Director," and "Earnings Management." From an initial pool of 127 identified documents, a rigorous screening process based on inclusion and exclusion criteria yielded 53 reputable journal articles as the final units of analysis. Data analysis was conducted using thematic analysis to synthesize substantive findings. The synthesis results consistently confirm that Board of Directors' competence demonstrates a negative and significant impact on earnings management practices in Islamic banking. However, the effectiveness of this impact is not homogeneous. The principal findings identify three crucial boundary conditions: (1) The presence of specific expertise in finance and Sharia contracts at the board level serves as the primary differentiator of supervisory effectiveness; (2) The complementary interaction with the Sharia Supervisory Board (SSB) moderates the strength of this relationship; and (3) The regional institutional context (centralization model in Southeast Asia vs. decentralization in the GCC) significantly influences the effectiveness of governance in curbing the manipulation of discretionary accounts, including the Profit Equalization Reserve (PER).

Etos kerja dan kewirausahaan ialah aspek penting dalam membangun kesejahteraan individu dan masyarakat, namun dalam praktiknya belum sepenuhnya berlandaskan nilai-nilai keislaman. Oleh karena itu, diperlukan pemahaman yang lebih mendalam mengenai konsep kerja dan kewirausahaan yang bersumber dari ajaran Islam. Artikel ini bertujuan untuk mengkaji konsep etos kerja dan kewirausahaan berdasarkan tafsir al-Qur’an dan hadits Nabi sebagai landasan moral dan spiritual dalam aktivitas ekonomi. Studi ini memakai metode kualitatif dengan pendekatan studi kepustakaan melalui penelaahan berbagai literatur berupa buku tafsir, kitab hadits, serta artikel jurnal ilmiah yang relevan dengan tema penelitian. Data yang diperoleh kemudian dianalisis secara deskriptif dan tematik untuk menemukan nilai-nilai utama yang terkandung dalam ajaran Islam terkait aktivitas kerja dan usaha. Hasil kajian memperlihatkan bahwa Islam menekankan nilai kerja keras, kejujuran, tanggung jawab, kemandirian, disiplin, serta orientasi keberkahan sebagai prinsip utama dalam bekerja dan berwirausaha. Kesimpulannya, etos kerja dan kewirausahaan dalam perspektif Islam tidak hanya berorientasi pada pencapaian materi, melainkan juga pada pembentukan akhlak mulia sekaligus kepatuhan kepada Allah sebagai tujuan utama kehidupan.

Production is a fundamental component of economic activity that plays a strategic role in achieving human well-being. From an Islamic economic perspective, production is understood not only as a technical process aimed at creating or increasing the utility value of goods and services, but also as a manifestation of human responsibility as leaders on this earth. Using an Islamic economic interpretation of the verses of the Qur'an and hadith, this study aims to examine the concept of production in depth from an Islamic economic perspective. Using a descriptive-analytical approach, this research technique utilizes a literature review to examine Islamic economic literature and relevant interpretations, in addition to primary sources such as the Qur'an and hadith. The results show that the Qur'an and hadith provide a framework for production that integrates moral, social, and spiritual values ​​into economic activities, utilizes natural resources optimally and sustainably, and produces halal goods and services. Along with material gain, Islamic manufacturing aims to promote social justice, individual well-being, and ecological harmony. Therefore, the concept of production from an Islamic economic perspective makes economic activity a form of worship and a tool for developing well-being that adheres to the principles of Islamic law.

This research aims to conduct an in-depth analysis of the complex dynamics termed the "Digital Bureaucracy Paradox," a phenomenon that emerged significantly following the implementation of the Work From Anywhere (WFA) policy within the Regional Secretariat of Sorong City. The primary focus this study lies in the strategic dilemma faced by visionary leadership in balancing modern flexible work patterns with the obligation to enforce Civil Servant (ASN) discipline, which has historically been conventional and rigid. Amidst massive digital transformation, local-level bureaucracy is forced to adapt to work models requiring high agility, while simultaneously remaining bound by formalistic disciplinary regulatory standards. Quantitative findings indicate that although digital platforms have been effective as instruments for work instructions, the effectiveness visual supervision remains irreplaceable in maintaining the integrity of working hours, particularly regarding low scores in separating personal and professional matters during WFA. Conversely, submissions the E-Kinerja (E-Performance) system show very high level of administrative compliance, yet do not fully guarantee the quality of substantive outputs. Statistical analysis confirms that adaptive digital leadership has decisive influence on the successful implementation of the Electronic-Based Government System (SPBE). These findings offer  theoretical contribution to the study of bureaucratic behaviour within digital ecosystems and provide practical recommendations for redefining the ASN discipline from formalistic patterns toward a result-based substantive discipline. The synergy between visionary leadership and the strengthening of bottom-up accountability mechanisms through public participation is expected to realise a governance framework that is not only technologically modern but also functionally accountable in the post-pandemic era.