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This journal examines the influence of the level of understanding, environmental concern, and management support on the implementation of Sharia-based green accounting in tofu MSMEs in Kudus Regency. The study uses a mixed method, combining qualitative and quantitative approaches, where the qualitative approach is used to understand the phenomena in depth, while the quantitative approach is used to empirically test the relationships between variables. The environmental concern variable is used as a mediator to analyze the indirect effect of the level of management understanding and support on the implementation of Sharia-based green accounting. The study sample consisted of 100 respondents spread throughout Kudus Regency. The results indicate that the level of management understanding and support significantly influence environmental concern. In addition, the level of understanding and concern for the environment has also been proven to affect the implementation of Sharia-based green accounting. However, management support does not have a direct impact on the implementations of Sharia-based green accounting. Environmental concern has been proven to act as a mediating variable that strengthens the influence of the level of management understanding and support for the implementation of Sharia-based green accounting. Overall, these findings confirm that improving understanding and concern for the environment is a key factors in encouraging the implementation of environmentally-based accounting practices that comply with Sharia principles in tofu MSMEs.

This study aims to analyze the influence of red tape on public satisfaction with public services in Indonesia. The research focuses on the definition of red tape, the characteristics of administrative procedures in public services, the level of public satisfaction, the influence of red tape on public satisfaction, and the factors influencing the relationship between red tape and public satisfaction. This study used a library research method with a qualitative descriptive approach. Data were obtained through collecting various literature sources such as books, scientific journals, articles, and previous research results relevant to the research topic. The results indicate that red tape is a long, complicated, and excessive bureaucratic procedure that hinders the effectiveness of public services. Furthermore, the results indicate that the quality of human resources, service transparency, bureaucratic culture, and the use of information technology are factors influencing the relationship between red tape and public satisfaction. Digitalization of public services and bureaucratic reform are important solutions to reduce red tape and improve the quality of public services in Indonesia. Thus, it can be concluded that red tape has a significant influence on the level of public satisfaction with public services. Therefore, the government needs to simplify administrative procedures and improve service quality to create effective, efficient, and community-oriented public services.

The development of information and communication technology has increased the use of gadgets among high school students. Gadgets provide convenience in the learning process, but also have the potential to affect students' social behavior patterns. This study aims to describe and analyze the influence of gadget use on the social behavior patterns of students at SMA Negeri 3 Salatiga. This study uses a mixed methods approach, which is a combination of qualitative and quantitative methods. Qualitative data was obtained through observation, interviews, and documentation, while quantitative data was obtained through the distribution of questionnaires to 72 students in grades XI-5 and XI-7 who were selected using purposive sampling techniques. The results of the study showed that the use of gadgets had an effect on decreasing the intensity of direct social interaction, reduced empathy for the surrounding environment, weakening interpersonal communication with peers and teachers, and low cooperation in group activities. Students tend to focus more on the use of gadgets than active involvement in social activities in the school environment. Therefore, it is necessary for schools, teachers, and parents to supervise and guide the use of gadgets wisely so as not to hinder students' social development.

Quantitative analysis based on multiple linear regression was applied in this study to test the hypothesis regarding the influence of Employee Competence and Organizational Culture variables on the Quality of Public Services in the Regional Secretariat of Gorontalo City. Through the involvement of sample data from 47 respondents, a partial analysis portrait shows that the Employee Competence dimension contributes positively and significantly to escalating service quality with a share of 31.40%. On the other hand, the Organizational Culture component also recorded a significant positive impact with an influence of 47.30%. In aggregate (simultaneous), the combination of apparatus competence and strengthening institutional culture triggers a significant acceleration of public service quality with a determination value of 78.70%. The proportion of the remaining variance in the goodness of fit of the model is influenced by variables outside the scope of this research. Based on this basis, efforts to increase employee expertise capacity and improve organizational values ​​​​are crucial instruments for optimizing public service standardization.

Contemporary Javanese music, particularly Campursari, blends traditional gamelan instruments with modern genres such as pop, dangdut, and keroncong. This hybrid style has gained popularity among Millennials and Generation Z, who often perceive it as familiar, calming, and emotionally comforting. This study examines whether listening to contemporary Javanese music influences the sleep quality of Generation Z in Yogyakarta. A quantitative research approach was employed using a survey distributed through Google Forms to 50 participants aged 19–26 years. The questionnaire measured listening frequency, emotional responses to the music, and perceived sleep quality using a Likert scale. The collected data were analyzed using SPSS with descriptive statistics, including the Kolmogorov–Smirnov normality test, linear regression, and tests for heteroscedasticity and multicollinearity. The results indicate a positive relationship between listening to contemporary Javanese music and improved sleep quality. The familiar and emotionally soothing characteristics of Campursari appear to help listeners relax and reduce stress before sleep. These findings suggest that culturally rooted music may serve as a simple, non-pharmacological approach to supporting better sleep and emotional well-being among young adults..  

The development of social media has driven changes in digital marketing communication strategies, including within educational institutions such as Juara Academy. This study aims to analyze digital marketing communication strategies through Instagram in increasing student enrollment, identify gaps between social media performance and conversion rates, and formulate efforts to optimize these strategies. This research employs a descriptive qualitative approach using a case study method. Data were collected through interviews, observations, and documentation, and then analyzed using the interactive model of Miles and Huberman, as well as the AIDA framework (attention, interest, desire, action). The results indicate that digital marketing communication strategies have been systematically implemented through the utilization of Instagram features such as feed, story, reels, and live to capture attention, build interest, generate desire, and ultimately encourage enrollment actions. However, a gap was found between high engagement levels and suboptimal enrollment conversions, influenced by technical factors such as inconsistent content posting and a lack of integration across communication stages. Strategic optimization is therefore necessary through strengthening content consistency, enhancing more personalized interactions, and leveraging persuasive approaches based on audience experience. This study provides practical contributions to the management of digital marketing communication as well as theoretical contributions to the development of social media–based marketing communication studies.  

The increase in internet users in Indonesia presents a significant opportunity for business actors to market products through digital marketing, which allows transactions anytime and anywhere and influences purchasing decisions through complete and real-time product information. In addition, impulsive buying behavior, especially in areas like Ponorogo, which is rich in quality rice products with attractive discounts, also contributes to increased sales, impacting customer satisfaction, loyalty, and long-term customer value. Therefore, this study aims to examine the influence of digital marketing, product information, and impulse buying on purchasing decisions, as well as the ability of purchasing decisions to mediate the effect of digital marketing, product information, and impulse buying on marketing performance. This study uses a quantitative approach with a research sample of 104 respondents who are consumers of rice products in the Legi Ponorogo market. The data collection technique employed a questionnaire distributed online. The data analysis technique used is SEM PLS. The results of the study indicate that digital marketing and product information affect purchasing decisions, whereas impulse buying does not affect purchasing decisions. Furthermore, purchasing decisions have an impact on marketing performance. The results of the indirect effect show that purchasing decisions mediate the influence of digital marketing and product information on marketing performance, while purchasing decisions do not mediate the influence of impulse buying on purchasing decisions.

An appropriate strategy has become a crucial factor for Micro, Small, and Medium Enterprises (MSMEs) in maintaining customer loyalty. This study focuses on analyzing the implementation of marketing communication strategies adopted by Nasi Goreng Barokah Jaya, an MSME located in Cikampek, to retain its loyal customers. This study employed a descriptive qualitative approach based on the 7P Marketing Mix theory developed by Kotler and Keller (2016). Data were collected through in-depth interviews, field observations, and documentation involving the business owner, employees, and loyal customers. The data were subsequently analyzed using the Miles and Huberman interactive model, while data validity was ensured through triangulation. The findings reveal that direct interaction, responsive and friendly service, word-of-mouth promotional activities, and personalized approaches serve as the main pillars in building customer loyalty. Customer loyalty is significantly influenced by product quality, price affordability, service reliability, and the emotional bond established between the business and its customers. These findings confirm that simple yet consistently implemented marketing communication strategies are effective in maintaining a loyal customer base in the culinary MSME sector.

This study is motivated by the importance of effective credit management in ensuring the sustainability of savings and loan cooperatives, particularly in reducing non-performing loans. Differences in credit management practices across cooperatives represent a relevant issue, especially in balancing formal system-based approaches and trust-based social mechanisms. This study aims to analyze and compare credit management practices in preventing loan defaults at Koperasi Murah Hati and Koperasi Patuh Karya in East Lombok Regency. A qualitative approach with a comparative design was employed. Data were collected through in-depth interviews, observation, and documentation involving cooperative management and borrowing members, and analyzed using data reduction, comparative tabulation, and descriptive-analytical interpretation. The findings reveal that Koperasi Murah Hati applies a trust-based approach characterized by simplified procedures without collateral and field verification, while Koperasi Patuh Karya implements a more formal system through administrative verification, feasibility assessment, and collateral requirements. However, Koperasi Murah Hati shows a lower non-performing loan rate (3.7%) compared to Koperasi Patuh Karya (10.5%). These findings indicate that effective credit management is influenced not only by formal systems but also by social factors such as trust and communication.

This study aims to examine the role of customer trust as a mediating variable in the relationship between digital marketing strategies and consumer behavior. As digital marketing evolves, companies are required not only to create engaging content but also to build strong trust to influence purchase intention, loyalty, and customer engagement. This research employs a systematic literature review (SLR) following PRISMA guidelines, selecting 52 empirical articles from reputable international databases such as Scopus, Web of Science, EBSCOhost, and ScienceDirect, published between 2015 and 2026. The analysis involved thematic and descriptive synthesis to assess the strength of digital marketing’s impact on customer trust and consumer behavior outcomes. The results indicate that digital marketing has a significant positive effect on customer trust formation (β=0.652; p<0.001). Customer trust functions as a partial mediator that strengthens the impact of digital marketing on purchase intention, loyalty, and engagement. The direct effect of digital marketing on consumer behavior is weaker when trust is not optimally established. These findings emphasize that effective digital marketing strategies must focus on transparency, security, credibility, and personalization to maximize consumer behavior outcomes. Practically, this study provides important implications for companies and digital marketing practitioners, highlighting that successful campaigns rely not only on content and visibility but also on the ability to build customer trust. The study also opens avenues for future research to examine more specific trust dimensions, including platform integrity, information quality, and social proof, within increasingly complex digital marketing contexts.

The phenomenon of globalization is rapidly expanding and influencing nearly every aspect of life. Foreign cultures are entering Indonesia through various digital platforms. If left unchecked, these external cultural influences could erode the nation’s identity and history. This study examines how cultural heritage and national history are increasingly being eroded by globalization, with a primary focus on the role of the digital age as a catalyst for this acceleration. The researcher employed a literature review method using a qualitative-descriptive approach. The results of the analysis are clear: the erosion of Indonesia’s cultural identity has been categorized as a non-traditional threat. This is multidimensional, transcends national borders, involves global digital corporations, and is now recognized as a threat to national security. Social media and digital platform algorithms accelerate this process, particularly among Gen Z. Ali Khamenei’s thoughts on cultural warfare are highly relevant for understanding the current situation. The impacts span numerous aspects from social stability, ideology, and the economy to politics and defense. The researchers recommend that the government strengthen cross-sectoral coordination, expand the BPIP and DPPI programs into the digital realm, revitalize cultural and history curricula, and promote local culture through more innovative methods on digital platforms.

Technological developments have led to a shift from traditional sales promotion to digital sales promotion. A new phenomenon has emerged, namely the integration of social media platforms and e-commerce. The purpose of this study is to analyze the effect of sales promotion and positive emotions on impulsive buying, as well as the mediating role of positive emotions on TikTok Shop users in Denpasar. The results of this study were obtained using the SEM-PLS method. The results of this study indicate that positive emotions and sales promotions have a significant influence on impulsive purchasing of products on TikTok Shop, sales promotions have a significant influence on positive emotions when purchasing products on TikTok Shop, and positive emotions can mediate the influence of sales promotions on impulsive purchasing of products on TikTok Shop.  

This study aims to analyze the role of information systems in supporting digital business success, particularly among Small and Medium Enterprises (SMEs), using a Narrative Literature Review (NLR) approach. The review examined various national and international scientific articles obtained from Scopus, ScienceDirect, SpringerLink, and Google Scholar databases published between 2021 and 2025. The findings reveal that information systems play a strategic role in improving operational efficiency, decision-making quality, innovation capability, customer engagement, and organizational competitive advantage in the digital transformation era. Technologies such as Enterprise Resource Planning (ERP), Customer Relationship Management (CRM), cloud computing, Artificial Intelligence (AI), and digital platforms have proven to enhance SME performance and business sustainability. In addition to technological factors, the successful implementation of information systems is influenced by organizational readiness, digital capabilities of human resources, organizational culture, transformational leadership, as well as government support and digital infrastructure. The study also identifies several challenges in SME digitalization, including limited digital literacy, technological readiness, and financial resources. This research contributes theoretically by integrating the perspectives of Resource-Based View (RBV), Dynamic Capability Theory, and Digital Transformation Theory in explaining information systems as strategic organizational resources.

This study aims to examine the influence of board characteristics (educational background, tenure diversity, age diversity, and board size) and ownership structure (institutional ownership and foreign ownership) on Corporate Social Responsibility Disclosure. The theoretical basis for explaining the research findings is stakeholder theory and upper echelon theory. The data sample for this study is consumer sector companies, namely cyclical consumers and non-cyclical consumers listed on the Indonesia Stock Exchange in the 2021-2024 period, with a total of 368 observations. The sample determination used nonprobability sampling techniques and purposive sampling methods. Data analysis in this study was conducted using multiple linear regression methods with the assistance of the EViews 13 software. The results show that educational background and foreign ownership have no effect on CSR disclosure. Meanwhile, tenure diversity, age diversity, board size, and institutional ownership have a positive and significant effect on CSR disclosure. These findings support stakeholder theory, which emphasizes that companies are required to fulfill stakeholders’ information needs through transparent CSR disclosure. Furthermore, the research results also support the upper echelon theory which explains that the characteristics of the board of directors influence the company's strategic decision-making, including decisions related to CSR disclosure.

This study aims to examine the effect of Employee Digital Wellness (EDW) on Work Engagement (WE) among administration and digital marketing employees in startup companies implementing hybrid working, and to explore the moderating role of Organizational Support for Wellbeing (OSW). Using a quantitative approach, data were collected through a 5-point Likert scale questionnaire from 160 purposive-sampled respondents. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 4.1.1.7. The findings indicate that EDW positively and significantly affects WE (β=0.621; t=8.943; p<0.001), confirming that employees who manage digital technology usage effectively tend to be more energetic, dedicated, and fully engaged in their work. In addition, OSW also positively influences WE (β=0.412; t=5.672; p<0.001), demonstrating that tangible organizational support in the form of wellbeing policies, flexible work arrangements, and mental health programs enhances work engagement. Moreover, OSW moderates the EDW → WE relationship (β=0.173; t=2.713; p=0.007), indicating that the positive effect of digital wellness on engagement is stronger when organizational support is sufficient. These findings highlight the importance of both personal management of digital wellness and consistent organizational wellbeing policies. Practically, organizations are advised to provide digital wellbeing programs, flexible working arrangements, and managerial support to maximize employee engagement, particularly in hybrid working contexts.

This study aims to examine the influence of capital intensity,  Return on Assets (ROA), liquidity, and company size on the Cash Effective Tax Rate (CETR) as a proxy for tax avoidance in energy sector companies listed on the Indonesia Stock Exchange for the 2020–2024 period. This study uses a quantitative approach with secondary data in the form of annual financial statements. The sample was determined using a purposive sampling technique and obtained 16 companies during five years of observation, resulting in 80 observation data. Data analysis was carried out using multiple linear regression with the help of SPSS 29 software. The analysis stage began with a classical assumption test, then continued with multiple linear regression analysis, as well as hypothesis testing. The results showed that partially capital intensity and ROA had a significant effect on CETR, while liquidity and company size had no significant effect on CETR. Simultaneously, all independent variables had a significant effect on CETR, with a determination coefficient value of 25%.

Effective communication is an important element in the early childhood learning process because it plays a significant role in children’s social, emotional, and cognitive development. This study aims to determine the influence of teachers’ roles in developing effective communication among early childhood children aged 4–5 years at TK Damhil, Kota Selatan, Gorontalo Province. The research used a quantitative method with a descriptive research design. The research subjects consisted of 5 children aged 4–5 years selected through purposive sampling techniques. Data collection techniques were carried out through direct observation of children’s communication activities during the learning process. The results showed that the teacher’s role is very important in building effective communication through the use of simple language, responsive attitudes, active listening skills, and the use of verbal and nonverbal communication that is appropriate to children’s developmental characteristics. The implementation of effective communication was proven to improve children’s self-confidence, social interaction skills, and readiness to face formal education. Therefore, effective communication applied by teachers provides a positive contribution to optimizing early childhood development.

This study discusses the phenomenon of hoaxes among students as one of the challenges to digital literacy in the education sector. The rapid growth of digital technology and social media has made information easier for students to access. However, this development also increases the spread of false information and hoaxes among young people. This research used a qualitative approach whit a literature study method by riviewing various publications related to digital literacy and misinformation. The findings show that the apread of hoaxes among students is caused by several factors, such as limited digital literacy skills, emotional influences, social enviroments, technological developments. And weak critical thingking abilities. In addition, social media algorithms and digital culture also play an important role in accelerating the spread of misleading information. Therefore, strengthening digital literacy is considered important as a preventive effort, especially through improving critical thingking skills, information verification abilities, and ethical awareness ehwn using digital media. The study concludes that cooperation between schools, families, government, and socienty is necessary to improve students’ digital literacy skills so that the spread of hoaxes in the digital era can be reduced.

This study aims to analyze the implementation of public service ethics by front office officers at the Public Service Mall (Mall Pelayanan Publik/MPP) of Samarinda City and its impact on the image of government institutions. As the frontline of public service delivery, front office personnel play a strategic role in shaping public perceptions and fostering public trust in government services. This research employed a qualitative descriptive approach, utilizing in-depth interviews with a functional licensing officer at the Department of Investment and One-Stop Integrated Services (DPMPTSP) of Samarinda City, supported by direct field observations. The findings reveal that the implementation of service ethics at the Samarinda MPP is guided by the principles outlined in Law No. 25 of 2009 on Public Services and the Minister of Administrative and Bureaucratic Reform Regulation No. 15 of 2014 concerning Service Standards. These regulations emphasize the values of integrity, professionalism, accountability, responsiveness, and inclusiveness in service delivery. Furthermore, effective coordination among service tenants, continuous improvement of employee competencies, and adaptation to digital systems such as the Online Single Submission (OSS) platform have contributed significantly to maintaining service quality. The study concludes that the consistent application of public service ethics enhances citizen satisfaction, strengthens public trust, and positively influences the image of government institutions in the community.  

This study examines how digital literacy influences students’ critical thinking skills in the educational process during the digital era. The research used a literature review method by analyzing various scientific publications related to digital literacy and critical thinking. The findings indicate that digital literacy has a positive and significant effect on students’ critical thinking abilities. Students with higher digital literacy skills are more capable of accessing, analyzing, evaluating, and using information effectively. Digitally literate students can also identify reliable information sources, avoid misinformation and scams, and make logical decisions and plans. In addition, technologies such as social media and artificial intelligence can support learning when accompanied by strong analytical skills. Therefore, the ability to use digital tools effectively is essential for modern educators who aim to improve learning quality and enhance student achievement in today’s digital learning environment. These findings highlight the importance of integrating digital literacy instruction into educational practices at all learning levels.