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The development of social media has significant transformations in the communication strategies of retail companies, particularly in building relationships with customers digitally. In the context of increasingly intense competition, social media no longer functions merely as a promotional channel, but also an interactive space to shape engagement, brand perception, and long-term relationships with customers. TIP TOP Supermarket, as one of the modern retail players in Indonesia, utilizes Instagram as its primary digital communication channel to reach audiences, convey brand values, and build customer engagement. The majority of TIP TOP Supermarket’s customers do not yet possess high levels of digital awareness, resulting in limited engagement with TIP TOP’s activations on Instagram. TIP TOP has not yet implemented a strategic approach in managing its Instagram. This condition constitutes a challenge in Instagram management. This study aims to analyze the stages of research and diagnosis, objective, strategies, tactics, implementation, and reporting-evaluation carried out by TIP TOP Supermarket in building customer engagement. The research employs a descriptive qualitative approach within a positivist paradigm. Data were collected through in-depth interviews with seven key informants from the Marketing and Communications Division, observations, and online documentation. The findings indicate that the management of TIP TOP Supermarket’s Instagram has gone through all stages of the ROSTIR, although several aspects have not yet been fulfilled. The conclusion emphasizes the importance of building a brand identity with consistent characteristics. This study recommends the establishment of a digital community on Instagram and the adoption of a responsive approach toward customers.

This study investigates Indonesia’s long-term economic transformation across four pivotal eras: the colonial period, the Old Order, the New Order, and the Reformasi era. Employing a descriptive qualitative design with historical analysis, the research elucidates how political transitions, institutional reforms, and global dynamics have interacted to shape the nation's economic architecture. Results indicate that colonial legacies entrenched deep structural inequalities and a dualistic economy, creating a path dependency that continued to influence policy direction after independence. During the Old Order, efforts to assert economic sovereignty were constrained by macroeconomic instability, limited state capacity, and shifting political coalitions. The New Order marked a turning point toward industrialization, macroeconomic stabilization, and openness to foreign investment, generating high growth but also deepening inequality and dependence on external capital. Entering the Reformasi era, decentralization, democratization of governance, and fiscal transparency reshaped institutional frameworks; however, persistent challenges such as regional disparities, productivity gaps, and vulnerability to global shocks remain evident. The study concludes that Indonesia’s economic evolution is non-linear, shaped by historical constraints and gradual institutional adaptation rather than abrupt shifts. Strengthening governance, enhancing domestic industrial competitiveness, and expanding inclusive development policies are essential strategies for supporting long-term resilience. These findings highlight the importance of continuity in policy reform to achieve sustainable growth and to realize the national vision of Indonesia Emas 2045.

This study aims to understand how the spirit of innovation and the meaning of entrepreneurship are constructed through the lived experiences of startup business actors in the digital economy era. Using a qualitative narrative inquiry approach within the social constructivist paradigm, this research explores how startup entrepreneurs interpret innovation, resilience in the face of failure, and social responsibility as integral parts of their entrepreneurial identity. Data were collected through in-depth interviews, non-participant observation, and document analysis of startups in the technology, education, and creative economy sectors in Indonesia. Narrative thematic analysis reveals that innovation is understood not merely as a business strategy but also as a form of self-expression and the construction of entrepreneurial identity. Failure is perceived as a reflective learning process that shapes resilience and generates new meaning in the entrepreneurial journey. Moreover, entrepreneurship is interpreted as a meaningful journey that integrates economic goals with social and moral values. The digital ecosystem functions as a social space where entrepreneurial values are negotiated, shared, and reinforced through interaction and collaboration. These findings affirm that entrepreneurship in the digital era is a social process involving creativity, ethical reflection, and sustainable innovation. Theoretically, this study contributes to expanding the understanding of entrepreneurship as a social practice, while practically emphasizing the importance of reflective learning and value awareness in building a sustainable and meaningful startup ecosystem for society.

This study analyzes the contribution of the nighttime economy to the development of micro, small, and medium enterprises (MSMEs) in Pekanbaru City, particularly the culinary sector, which dominates nighttime economic activity. This research is motivated by the increasing public consumption at night, which shapes urban economic dynamics and requires effective public governance. The research method uses a qualitative approach through literature review and in-depth interviews with nighttime MSMEs to describe business conditions and governance challenges. The analysis is based on Adam Smith's Theory of Economic Growth, emphasizing capital accumulation, population growth, and technological advancement. The results show that nighttime economic activity generates high levels of consumption, which increases MSME income and enables capital accumulation for business development and product quality improvement. Urban population growth and the use of digital technology, including social media, delivery services, and digital payment systems, contribute to expanding market reach and improving business efficiency. However, MSME development in the nighttime economy remains constrained by limited access to capital, inadequate public infrastructure, and regulatory uncertainty. This study emphasizes the need for integrated local government policies.

Presidential Instruction Number 1 of 2025 concerning State Expenditure Efficiency gave rise to a fiscal paradox at the beginning of the new administration, with a cut of Rp306.69 trillion facing a 17.9% APBN deficit for flagship programs such as Free Nutritious Meals, which triggered doubts about public trust, especially students at the University of Jambi affected by the BOPTN adjustment. This study analyzes the influence of student perceptions on the dimensions of effective-efficient (X1) and transparent-accountable (X2) policies on public trust (Y) as an indicator of government legitimacy. A quantitative survey approach was applied to 400 active students at the University of Jambi (proportional random sampling using the Slovin e=0.05 formula), with SPSS multiple linear regression analysis after classical assumption testing, validity (r> r-table), and reliability (Alpha Cronbach's 0.920 (x1); 0.949 (x2); 0.918 (y)). The results show a significant simultaneous effect (F=200.951; sig=0.000), partial X1 is dominant (t=7.116; β=0.162; sig=0.000) and X2 is significant (t=5.532; β=0.110; sig=0.000), with R²=0.503 explaining 50.3% of the variation in trust. The findings confirm the theory of Easton (1965) and Weber (1947) that efficiency performance evaluation shapes trust, so it is recommended that a real-time APBN dashboard, transparent communication to regional PTNs, and fiscal literacy strengthen the legitimacy of good governance.

L House is a house design that is shaped like the letter "L". This distinctive configuration offers flexibility in spatial arrangement and creates an interesting interaction between interior and exterior areas. L House by 022Studio is a work that combines modern aesthetics with traditional values and sustainability. Through a descriptive criticism method involving interviews with architects, literature studies, and analysis of design elements, this study aims to reveal the strengths and challenges in the application of modern design in a tropical context. L House successfully integrates space with nature through the use of local materials, flexible spatial layouts, and building orientations that optimize natural lighting and ventilation. In addition, this design also makes a significant contribution to the development of modern architecture in Indonesia by demonstrating that modern buildings can be adapted to local cultural and environmental contexts. L House is a good example of sustainable architecture that can inspire similar projects in the future.

This study aims to understand how green accounting practices are constructed as a social reality within organizations and how environmental awareness develops through social interaction, organizational values, and culture. The research adopts an interpretive qualitative approach within the social construction paradigm (Berger & Luckmann, 1966). Data were collected through in-depth interviews, participant observation, and document analysis in organizations that have implemented sustainability reporting. The analysis employed an interpretive thematic approach to uncover the meanings underlying environmental accounting practices. The findings indicate that green accounting functions not only as a technical reporting instrument but also as a mechanism for shaping organizational moral and ecological awareness. Environmental awareness is constructed through three main stages: the externalization of sustainability values by leadership, objectivation through policies and reporting systems, and internalization within work behavior and organizational culture. Participatory, reflective, and innovation-oriented organizational cultures strengthen the substantive implementation of green accounting, whereas bureaucratic structures tend to produce symbolic practices or greenwashing. Theoretically, this study reinforces the view that accounting is a social practice that both shapes and is shaped by collective consciousness (Hopwood, 1992; Gray, 2010). Practically, the findings highlight the importance of visionary leadership and social learning spaces in fostering a sustainability-oriented organizational culture. Thus, green accounting is understood as a social process that plays a strategic role in realizing ethical, sustainable, and environmentally responsible organizations.

The integration of Artificial Intelligence (AI) into educational settings, particularly in formative assessments, offers significant benefits in terms of personalized learning, real time feedback, and increased efficiency. However, the successful implementation of AI driven formative assessments depends not only on technological capabilities but also on socio cultural and organizational factors that shape its adoption. This study explores the socio technical factors influencing the use of AI in formative assessments, emphasizing the importance of considering cultural diversity, institutional culture, and educators' beliefs. AI technologies, while powerful in automating grading and providing personalized assessments, often face limitations in addressing complex student responses that require human judgment. Furthermore, cultural factors, such as students' prior exposure to technology and different cultural attitudes towards AI, play a critical role in the acceptance and effectiveness of these tools. Organizational factors, including leadership support, digital literacy, and the readiness of institutions to adopt AI, are also key determinants in the successful implementation of AI systems in education. Teachers’ beliefs about assessment influence their acceptance and use of AI tools, highlighting the need for professional development and training to ensure that AI enhances pedagogical goals rather than replacing human expertise. The study concludes that the alignment of technology, culture, and assessment beliefs is essential for the effective use of AI driven formative assessments in educational settings. Recommendations for educational institutions include adopting a socio technical approach to AI integration, with a focus on providing resources, training, and fostering a culture of innovation. Future research directions should focus on expanding studies to diverse educational contexts, conducting longitudinal research on AI’s impact on learning outcomes, and exploring additional socio technical frameworks to guide AI adoption in education.

This community service activity aims to increase awareness and independence of elementary school students in maintaining hand hygiene through education on proper handwashing. The background to this activity stems from the low level of handwashing habits among school-age children, despite hand hygiene being a simple action that has a significant impact on preventing infectious diseases. Based on initial observations at Tamanbali 3 Public Elementary School, most students did not yet have the habit of washing their hands before eating or after playing, despite the availability of facilities. Therefore, a hand hygiene education program was implemented, designed to help students understand the importance of proper handwashing according to WHO guidelines. The activity methods included outreach through educational posters and videos, demonstrations of the seven steps of handwashing, mentoring in daily habits, and evaluation of behavioral changes. The results of the activity showed a significant improvement in students' hand hygiene behavior. Students began washing their hands independently before eating and after activities without being reminded by teachers. The school environment also became cleaner and healthier due to the growing awareness of personal hygiene among students. Teachers and the school are committed to continuing this habit as part of the daily classroom routine. This activity demonstrates that hand hygiene education delivered through interactive methods can shape character and hygiene habits from an early age.

Flower disease detection is a common challenge in modern agriculture. Various factors, such as changes in leaf color, shape, petal structure, and environmental conditions, make it difficult to achieve high accuracy with conventional models. Transfer learning is an effective solution to improve model performance in image detection, especially when available data is limited. This study used several pre-trained models, namely VGG16, ResNet50, and EfficientNet-B0, to detect three types of flower diseases: black spot on roses, white powdery mildew, and leaf rust. The process included data processing, increasing the data volume, model training, and result verification. The results showed that the EfficientNet-B0 model provided the highest accuracy of 97.2%, significantly better than the CNN model created from scratch with an accuracy of 85.1%. This study proves that the transfer learning method is very effective in improving the accuracy of flower disease detection. These results confirm that transfer learning is effective for detecting plant diseases with higher accuracy, especially when the dataset is limited.  

This study analyzes the process of construction and resistance to the double burden experienced by the character Kaluna in the film Home Sweet Loan (2024) through the perspective of Judith Butler's gender performativity. Using qualitative content analysis on 13 key scenes, it was found that Kaluna's double burden of office work and bearing the economic and domestic responsibilities of an extended family was constructed through stylized repetition of acts. The results show that Kaluna experiences a double burden of professional and domestic work shaped by social norms and family expectations. However, the film also depicts Kaluna's resistance to this construction through verbal and emotional actions and personal decisions that challenge the patriarchal structure. This study concludes that Home Sweet Loan not only represents the double burden of modern women, but also shows women's agency in resisting and negotiating their gender identity. These actions deconstruct oppressive gender identities and form a new, independent subjectivity. The film emphasizes that the double burden of women is not a natural law, but rather a social performance that can be resisted.

This community service activity aims to increase awareness and independence of elementary school students in maintaining hand hygiene through education on proper handwashing. The background to this activity stems from the low level of handwashing habits among school-age children, despite hand hygiene being a simple action that has a significant impact on preventing infectious diseases. Based on initial observations at Tamanbali 3 Public Elementary School, most students did not yet have the habit of washing their hands before eating or after playing, despite the availability of facilities. Therefore, a hand hygiene education program was implemented, designed to help students understand the importance of proper handwashing according to WHO guidelines. The activity methods included outreach through educational posters and videos, demonstrations of the seven steps of handwashing, mentoring in daily habits, and evaluation of behavioral changes. The results of the activity showed a significant improvement in students' hand hygiene behavior. Students began washing their hands independently before eating and after activities without being reminded by teachers. The school environment also became cleaner and healthier due to the growing awareness of personal hygiene among students. Teachers and the school are committed to continuing this habit as part of the daily classroom routine. This activity demonstrates that hand hygiene education delivered through interactive methods can shape character and hygiene habits from an early age.

This study conducts a Systematic Literature Review (SLR) of 20 empirical and conceptual articles published between 2020 and 2025 to examine the influence of city branding on tourism interest and consumer behavior, with a particular focus on the city of Balikpapan. The synthesis reveals that city branding significantly shapes tourist perceptions through key elements such as destination image, brand identity, brand personality, and digital communication. Destination image consistently emerges as the primary mediator linking city branding to visit intention, while experiential and emotional branding further strengthen tourists’ cognitive, affective, and behavioral responses. The findings also highlight the growing importance of digital media and e-WOM in amplifying city branding strategies, especially in the post-pandemic tourism landscape. Despite strong branding potential rooted in cleanliness, safety, and Balikpapan’s strategic role as a supporting city for the new capital (IKN), gaps remain in digital branding, differentiation, and identity storytelling. The review emphasizes the need for more integrated, innovative, and data-driven branding approaches to enhance the city’s competitiveness and attract greater tourism engagement.

The integration of big data in the financial sector has increasingly attracted scholarly attention, particularly in areas such as risk management, fraud detection, algorithmic trading, and investment optimization. Given the rapid development of this field, it is essential to map research trends and identify emerging directions that shape the future of financial innovation. This study applies a bibliometric approach using 3,829 articles retrieved from the Scopus database from 1981 to 2025, with data processed through R Studio and the Bibliometrix-Biblioshiny application. The objective is to explore the intellectual landscape of big data finance and reveal research frontiers as well as thematic evolution. The results show a sharp increase in publications after 2015, alongside the growth of fintech and artificial intelligence applications, with dominant themes including blockchain integration, risk analytics, and predictive modelling. Cross-disciplinary and cross-regional collaborations continue to expand. These findings provide a comprehensive overview of how big data has shaped financial studies and offer insights for potential future research directions.

This study aims to analyze the comparison of small business development strategies in improving the income of traders in traditional markets around Medan City. The research employed a qualitative descriptive approach using interviews, observations, and documentation involving three traders of fruit, vegetables, and tomatoes. The results show that each trader applies different strategies depending on the characteristics of their commodities and business capacity. Fruit and tomato traders tend to implement quality sorting, price adjustments, and trust-building through honest customer service. Meanwhile, the vegetable trader relies more on traditional approaches such as giving bonuses to customers. Market facilities significantly influence the effectiveness of business strategies, where traders with proper stalls are better able to maintain income stability compared to those using temporary tents in muddy and uncomfortable areas. Seasonal factors also strongly affect income fluctuation as they determine the quality and supply of commodities. This study concludes that small business development strategies in traditional markets are shaped not only by traders’ managerial abilities but also by market infrastructure conditions and external environmental factors. It is recommended that market managers improve market facilities to support the sustainability of small traders’ businesses.

Perfume is often used to enhance self-confidence and build a positive self-image, particularly among young people in social and academic settings. Thus, purchasing decisions are shaped not only by functional needs but also by emotional and social factors. This study examines how live streaming, electronic word-of-mouth (E-WOM), and celebrity endorsements influence consumers’ decisions to buy Evangeline perfume. A quantitative survey method was employed using purposive sampling, with respondents limited to FEB Udinus students who have experience with and knowledge of Evangeline products. This group was selected as they represent an active consumer segment for lifestyle and cosmetic goods. Data from 140 respondents were analyzed using multiple linear regression along with the classical assumption test. The results show that all three marketing variables significantly and positively affect purchase decisions, with live streaming being the most influential factor. These findings highlight the importance of interactive engagement, peer validation, and positive selection cues in shaping consumer trust and perception. Academically, this study contributes to consumer behavior and digital marketing research. Practically, the results suggest that perfume companies should prioritize live streaming campaigns, strengthen E-WOM strategies, and leverage celebrity endorsements to improve marketing effectiveness and increase sales.

That Christian Religious Education teachers update their professionalism and competencies to ensure that Christian education remains relevant, effective, and transformative. This study aims to analyze the modernization of the professionalism of Christian Religious Education teachers, including the integration of spirituality with modern pedagogical approaches and strategies for developing teacher competencies in addressing the challenges of the digital generation. The study employs a descriptive qualitative approach, collecting data through literature review from books, journals, notes, and relevant reports, and presenting the findings in a narrative form. The results show that the modernization of teacher competencies involves the development of pedagogical, personal, social, spiritual, and professional competencies, with the ability to integrate spirituality, technology, and modern teaching methods such as collaborative and digital learning to create contextual, engaging, and transformative learning experiences. In conclusion, the modernization of professionalism among Christian Religious Education teachers is an urgent necessity to enable teachers to deliver God’s Word in a relevant manner, shape students’ character and spirituality, and enhance the effectiveness of Christian education through mastery of holistic and collaborative competencies.  

This study analyzes the implications of the slogan “returning to the Qur’an,” which is frequently understood as a call to rely directly on the Qur’an in addressing religious and social issues while neglecting essential exegetical disciplines such as tafsir, asbāb al-nuzūl, and other authoritative scholarly frameworks. The discussion is reinforced by the findings of Husnul Maab, a postgraduate student at the Institut Ilmu Al-Qur’an (IIQ), whose thesis on the textuality of Qur’anic interpretation and its relationship to religious diversity in Indonesia highlights the serious problems inherent in literalist approaches, particularly in the interpretation of verses related to jihad and politics. This research employs a qualitative library research method, using relevant literature as the primary source of data and analysis, requiring in-depth understanding and critical engagement with the subject matter. The findings indicate that the slogan “returning to the Qur’an” can function as a form of interpretive distortion when it is not accompanied by adequate scholarly competence. Attempts to deepen Qur’anic understanding without integrating the bayānī (textual), burhānī (rational), and ‘irfānī (ethical–spiritual) approaches tend to result in rigid and reductionist interpretations. Such purely textual readings represent an extreme position that may lead to harmful consequences, including the tendency to label others as unbelievers, sinners, or wrongdoers solely due to interpretive differences. Ultimately, religious understanding shaped by reactive and exclusionary interpretations poses a significant threat to religious pluralism and social harmony in Indonesia.

Artificial Intelligence (AI) has become a significant driver of innovation in the banking sector, especially in the context of post-pandemic digital transformation. AI is widely utilized in areas such as fraud detection, credit evaluation, risk management, and customer interaction, attracting considerable interest from both academics and industry professionals. This research explores the recent advancements in AI within the banking industry, focusing on studies published between 2020 and 2025. A bibliometric approach is employed, using data from the Scopus database and bibliometric tools like VOSviewer and R Studio to visualize keyword networks and track emerging trends. The study aims to identify influential authors, journals, and countries contributing to AI research in banking. By analyzing these developments, the research highlights the contributions of AI to improving operational efficiency, data security, and financial inclusion, particularly in the Indonesian context. This work offers valuable insights into the ongoing integration of AI in the banking sector and its potential to shape future financial services, emphasizing its relevance to both global and regional markets.

This study seeks to evaluate the extent to which profitability, leverage, independent commissioners, and political links influence tax avoidance in Indonesian mining companies for the 2021–2024 timeframe. The mining sector was chosen because it contributes significantly to national income but is typically associated with the practice of tax avoidance. The novelty of this study lies in the addition of the political connections variable, which has rarely been studied in the context of Indonesian mining. The research data were obtained from annual reports and financial statements of companies obtained through purposive sampling, resulting in 77 observations. Multiple linear regression analysis under a quantitative method was applied, and the evidence suggests that profitability contributes positively to tax avoidance, as higher profits are associated with a stronger tendency for companies to minimize tax payments. Conversely, political connections have a negative effect, indicating that political and military experience shapes loyalty to the interests of the state, thereby encouraging tax compliance. Meanwhile, leverage and independent commissioners do not exert any influence on tax avoidance. The outcomes of this research may serve as a reference for regulators, scholars, and investors to better comprehend the determinants of tax avoidance and to contribute to enhancing governance structures and refining tax policy.