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The purpose of this study was to determine the effect of fee audit, audit tenure, audit rotation, and KAP reputation on audit quality. The research population is all manufacturing companies listed on the Indonesia Stock Exchange. The sample consisted of 22 manufacturing companies that met the predetermined criteria to be sampled throughout the study period. The sampling methodology used in this study is purposive sampling. The methodology used for data analysis in this study is logistic regression analysis. Secondary data in the form of the company's annual financial statements obtained from the official website of the Indonesia Stock Exchange (IDX) and each sample company were used for this study. The data collection process includes documenting information and analysis using the SPSS 25 application program. The research results show that audit fees have a positive but not significant effect on audit quality, audit tenure has a statistically insignificant negative impact on audit quality, audit rotation has a statistically significant positive impact on audit quality, and KAP reputation has a statistically significant positive impact on audit quality, according to the research findings.

The dynamics of Islamic religion have become a significant focus of attention in the contemporary context, especially in the midst of rapid and complex global change. This article describes the challenges and transformations faced by the Islamic Religion in facing contemporary realities. In an ever-changing world, religions are often faced with various pressures and dynamics that influence the way their followers understand and practice their religious teachings. The challenges faced by the Islamic Religion include issues such as modernization, globalization, pluralism and radicalization. Modernization brings changes in the way individuals understand and practice their religion, while globalization introduces various views and values ​​from various cultures that influence Islamic identity globally. Pluralism raises questions about how Islam interacts with other religions and maintains tolerance between religious believers, while radicalization poses challenges to moderate understanding of religion and peace.

This research analyzes the role of priests in social dialogue related to the implementation of the Public Housing Savings Program (TAPERA) in Riam Batang Parish and its impact on the lives of the people. TAPERA, as an Indonesian government initiative, aims to facilitate livable house ownership for low-income people through savings and financing schemes. In Riam Batang Parish, priests not only function as spiritual leaders, but also as facilitators of social dialogue and agents of change. This research uses a qualitative approach with case studies, collecting data through in-depth interviews with priests and congregation. The research results show that imams play a key role in increasing people's awareness and understanding of TAPERA, as well as helping overcome bureaucratic and economic obstacles. The Imam plays an active role in providing education and outreach regarding this program, helping the congregation access its benefits, and being a mediator between the congregation and government agencies. However, several challenges such as lack of understanding of the people, complicated administrative processes, and economic limitations are still significant obstacles. This research highlights the importance of effective social dialogue built by priests in supporting the implementation of TAPERA, as well as the need for collaboration between the church, government and local communities to overcome these challenges. Thus, the role of the priest in a social and economic context becomes essential in improving the welfare of the people and achieving the goals of a more inclusive and sustainable public housing program.

Technological developments bring about change. One of the changes occurring in the education sector is online learning. Online learning allows learning activities between teachers and students to take place without meeting face to face in class and can take place at any time as long as there are devices such as smartphones, laptops and computers that are connected to the internet. Implementing online learning will certainly have a different influence from direct classroom learning. Therefore, this research was conducted with the aim of exploring the impact of online learning on the learning motivation of educational technology students class of 2023. This research was conducted using quantitative methods, by distributing questionnaires to educational technology students class of 2023, then the data was processed using Microsoft Excel. The aim of this research is to determine the impact of online learning on learning motivation. In this research, it was found that the number of learning motivations in online use was decreasing and the understanding of learning material was low when implementing online learning. Online learning has a big influence on the learning motivation of educational technology students class of 2023.

The dynamics of Islamic religion have become a significant focus of attention in the contemporary context, especially in the midst of rapid and complex global change. This article describes the challenges and transformations faced by the Islamic Religion in facing contemporary realities. In an ever-changing world, religions are often faced with various pressures and dynamics that influence the way their followers understand and practice their religious teachings. The challenges faced by the Islamic Religion include issues such as modernization, globalization, pluralism and radicalization. Modernization brings changes in the way individuals understand and practice their religion, while globalization introduces various views and values ​​from various cultures that influence Islamic identity globally. Pluralism raises questions about how Islam interacts with other religions and maintains tolerance between religious believers, while radicalization poses challenges to moderate understanding of religion and peace.

Pancasila, as Indonesia's state ideology, has a crucial role in shaping the nation's character, especially in the Industrial Revolution 4.0 era which is marked by technological progress and rapid social change. This article discusses the importance of Pancasila as the basis for character education amidst the dynamics of the digital era. The integration of Pancasila values, such as divinity, humanity, unity, democracy and social justice, in the educational curriculum can form individuals who are not only competent in technology, but also have strong morality and ethics. Through a holistic approach involving schools, families and communities, as well as the use of technology as a tool for character education, it is hoped that the younger generation can adapt to changing times without losing their identity and national values. Continuous evaluation and supervision is also needed to ensure the effectiveness of implementing Pancasila-based character education. This article concludes that character education based on Pancasila is the key to facing the challenges and opportunities that arise in the Industrial Revolution 4.0 era with strong integrity and morality.

One of the company's goals is to maximize the value of its shares to achieve company value. When investing in the capital market, investors also take into account the value of the company. Over the last five years, the value of companies in the food and beverage subsector experienced a significant decline from 2020 to 2023. This decline began in 2019. Many factors, including company size, profitability and leverage, influence the value of a company. The gap phenomenon supports the existence The research gap indicates the need for additional research into the variables that influence firm value. The aim of this research is to present empirical data regarding the influence of company size, profitability and leverage on manufacturing companies in the metal industry and similar industries listed on the Indonesia Stock Exchange between 2019 and 2023. All companies in the food sector and beverage subsector are listed on the Exchange. Indonesian Securities (BEI) is the research population. A purposive sampling strategy was used to select the research sample from seven observations. Multiple linear regression analysis is used in research to analyze secondary data. SPSS is a program used in research. The findings of this research show how leverage and company size affect company value. However, empirical data also shows that profitability has little effect on company value. Simultaneously, the factors Company Size, Profitability, and Leverage influence Company Value.

As the years progress in Indonesia, the price and production of chilies tends to fluctuate. This is due to an increase in input costs or production facilities which increase every year, causing price factors for farmers and consumers to tend to change. This literature review analysis aims to determine: (1) factors that significantly influence chili price fluctuations; (2) the influence of production efficiency on the productivity of chili farmers; (3) the influence of marketing channels involved in red chili farming on price fluctuations. The method used is descriptive analysis method with literature study. The results of the literature show that factors that significantly influence price fluctuations are production costs, production facilities, selling price factors, weather factors, use of technology, length of the supply chain where the longer the marketing channel, the higher the price received by final consumers while prices at the farmer level do not experience increase, as well as the availability of red chilies on the market, where if the availability of red chilies is abundant on the market it will cause a decrease in prices at the farmer and consumer level. The results of literature observations show that these three topics are mutually sustainable. So there is an opportunity for further research related to the three subjects for more accurate measurements based on findings in the field.

Globalization brings many influences and changes in human life. The rapid dissemination of information obtained through social media can cause change. X account @discountfess as a forum that favolitates the dissemination of information quickly and widely can influence a person's behavior, one of wich is consumprive behavior. This study aims to describe the consumptive behavior of folllwers account @discountfess at social media X, using a descriptive method of quantitative approach. Sampling was accidental sampling with 96 followers @discountfess account. Data collection techniques include observation, questionnaire, documentation and literature study. The results show that the consumptive behavior of followers account @discountfess that causes impulsive purchases in the moderate category of 57%, irrational purchase in the moderate category with a percentage 60% and waste in the high category with a percentage 52%.

The aim of this research is to determine the effect of tax aggressiveness, profitability, leverage, and an independent board of commissioners on corporate social responsibility disclosure with company size as a moderating variable in infrastructure companies listed on the Indonesia Stock Exchange. The period used in this research is 4 years, starting from 2018-2021. This study uses a quantitative approach. The population in this study were 67 infrastructure companies that were still listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling and a sample of 13 companies was obtained. The data analysis technique used is moderated regression analysis (MRA). The results of the research show that partially tax aggressiveness, company size has a positive effect on corporate social responsibility disclosure, profitability, leverage, an independent board of commissioners has no effect on corporate social responsibility disclosure, company size is able to moderate tax aggressiveness towards corporate social responsibility disclosure, and company size does not. able to moderate profitability, leverage, independent board of commissioners on corporate social responsibility disclosure. Simultaneously, tax aggressiveness, profitability, leverage, independent board of commissioners, and company size have a positive and significant effect on corporate social responsibility disclosure. The ability of the variables tax aggressiveness, profitability, leverage, board of commissioners and company size to explain Corporate Social Responsibility disclosure is 21% as shown by the large adjusted R square value. Meanwhile, the remaining 79% is influenced by other variables.

This research aims to determine the effect of debt policy on the financial performance of manufacturing companies in the food and beverages sector from 2019 to 2020 which are listed on the Indonesia Stock Exchange.  Debt policy is proxied by short term debt (STD), long term debt (LTD), and total debt (TD), while financial performance is used by return on equity (ROE). The method in qualitative research in determining the sample uses a purposive sampling method. The sample used was 9 companies.  The analysis technique used is multiple linear regression. Based on the research results, it shows that the table shows that the results of the t test (partial) are that the short term debt variable is 0.456 > 0.05 so that H0 is accepted and Ha is rejected, which means that this independent variable partially has no significant effect on the Return on Equity variable. The long term debt variable is 0.019 < 0.05 so that H0 is rejected and HA is accepted, which means that this independent variable partially has a significant effect on the Return on Equity variable, while the total debt variable is 0.002 < 0.05 so that H0 is rejected and Ha is accepted, which means  This means that this independent variable partially has a significant effect on the Return on Equity variable. Companies included in the Food and Beverages sector manufacturing company group listed on the Indonesia Stock Exchange (BEI) for the 2019-2020 period. Potential investors who want to invest must consider the company's existing debt policy.  You need to pay attention to the debt strategy used, because long-term debt will affect the company's financial performance.

This research aims to demonstrate the impact of Environmental Performance and Environmental Costs on Financial Performance and Leverage as Intervening variables in manufacturing companies listed on the Indonesian Stock Exchange throughout the period of 2019-2021.This research falls under the category of quantitative research, utilizing secondary data sourced from financial reports or annual reports released by companies listed on the Indonesian Stock Exchange. The data gathering method employed is the purposive sampling technique, with a selection criterion of 50 companies. This results in a total of 150 data points available for analysis. This study employs descriptive analysis techniques and utilizes the SPSS v26 software for data analysis.      Based on the findings of this study, only three hypotheses were confirmed, while the remaining four were disproven. There is no correlation between Environmental Performance and Leverage, but Environmental Costs do have an impact on Leverage. On the other hand, Environmental Performance does influence Financial Performance, while Environmental Costs do not. Financial performance is not influenced by leverage. The relationship between Environmental Performance and Financial Performance is not influenced by Leverage, and Leverage is not considered an Intervening variable. However, there is a significant influence of Environmental Costs on Financial Performance.

A strategy that focuses on the manufacturing industry is a route taken by businesses to realize long-term goals through developing habits and routines based on performance. Manufacturing or processing industries contribute more than 31 percent to the East Java economy. The strategic orientation of Surabaya city manufacturing companies includes customer care, competitor orientation, coordination between functions, and technology orientation. In 2016, the Indonesian manufacturing sector experienced an upward trend, which shows that manufacturing industry players are optimistic about facing future economic conditions. The manufacturing industry in Indonesia is an important industry for economic development because it has There is quite a large potential to increase the workforce, provide an increase in the value of raw materials, as well as increase sources of foreign exchange.  

This research was conducted with the intention of knowing how the impact is generated by Return on Investment, Debt to Equity Ratio and Net Profit Margin on Firm Value as measured by Tobin's Q ratio. The research was conducted on the Jakarta Islamic Index 70 companies listed on the Indonesia Stock Exchange. The method used in this research is quantitative method. Where in this study we use the numbers obtained from the calculation of the ratios carried out. obtained from the ratio calculations carried out. In addition, we also adopted purposive sampling method to limit the research. The data obtained in this research. The research findings show that there is a negative impact of Return on Investment. show that there is a negative impact caused by Return on Investment and Debt to Equity Ratio to Tobin's Q Value. While Net Profit Margin has a positive impact on Tobin's Q Value. Simultaneously overall independent variables in this study were also found to have an impact on the dependent variable. dependent variable. As well as in correlation, there is a correlation of 27.6 percent independent variables to the dependent variable. While the rest, which is 72.4 percent may be influenced by other variables not tested in this study.

Research on the effectiveness of unrecorded marriage status services through jemput bola program in the Kelurahan Kalirungkut uses the effectiveness theory of Sutrisno which has five variables, namely program related understanding, right on target, on time, achievement of goals, and real change. The research was carried out in Kelurahan Kalirungkut, Surabaya City, Province East Java. The aim of the study was to find out the effectiveness of jemput bola program for unrecorded marriage status services carried out by interns for the data target. The research method uses a qualitative approach to the type of descriptive research. Data is collected from observations, interviews, and literary studies of previous research. The results of the research show that the implementation jemput bola program has been effective except in terms of on time because there still a lot of target data with their unrecorded marriage status due to limited executor in the field.

The purpose of writing this article is to determine the intersection of transformational leadership with visionary and situational leadership. This research uses a type of library research. Library research is research carried out by reviewing various journals and related reference books. The results of his research show that the transformative leadership model is a leadership model that can be an alternative to be applied in the current organizational system with various organizational dynamics and changes in line with the increasingly high demands of society. This is in line with the need for leaders who are able to bring about change. Transformative leadership is a leadership model that is different from traditional leadership models which view the relationship between leaders and employees (leadership and followership) as based solely on reward and punishment. A visionary leader is also understood as a leader who has a clear vision and mission in the organization. He has the ability to predict future events and express them in a clear and measurable vision and mission. Visionary leaders are able to raise the enthusiasm of their members with their motivation and imagination, to make the organization more alive and growing. Another situational leadership model is known as the Situational Contingency leadership model which revises the behavioral approach which is considered unable to explain ideal leadership. This approach illustrates that the style developed depends on the leader himself, the support of his followers, and a conducive situation. By analyzing the basic motivations of their subordinates, leaders can place them in appropriate situations. Transformative, visionary and situational leadership models have several elements in common, both in terms of systems, processes and objectives of Islamic Education Management. From the system side, there are elements of education unit leaders, educators, education staff, and various other elements; It is hoped that they can synergize in a process that is conducive to achieving goals.

Climate change has emerged as a serious threat to both humanity and the global ecosystem, necessitating a coordinated global response. The Paris Agreement embodies these efforts by emphasizing the principle of Common but Differentiated Responsibilities and Respective Capabilities (CBDR-RC), which underscores the awareness of shared responsibility with varying capacities among nations. This principle is reflected in the Nationally Determined Contributions (NDCs), serving as tangible manifestations of each country's commitment. This research addresses two main issues: Firstly, why is the CBDR-RC principle the foundation for implementing NDCs in Indonesia? Secondly, to what extent does the implementation of NDCs in Indonesia align with the CBDR-RC principle and Indonesia's commitments in the Paris Agreement to achieve sustainable development and address climate change? This study the study utilizes legislative, comparative, conceptual, and historical methodologies. Findings reveal that the CBDR-RC principle forms the basis of NDC implementation in Indonesia, grounded in Indonesia's membership status in the Paris Agreement. However, practical execution falls short, revealing a disparity between idealism and reality in realizing commitments and ambitions to address climate change.

This article presents how the factors affecting family owned and managed businesses are examined and related to how the business literature develops. In addition, it discusses important patterns in the current literature and new directions regarding family business for future study. This study identifies the main research topics and methodical approaches in a systematic literature review to understand the family business. Insights about behind the historic changes and current directions and trends of family business literature are also identified. The findings of this study argue that the main cause of challenges in running a family business is sourced from managing the relationship between family interests and business interests. The key success factors are strong leadership and building a culture that accepts continuous change.

This article explores the reframing of holistic education by integrating spirituality and ethics as core components to achieve transformative impact. The study highlights the limitations of conventional education systems that prioritize cognitive development while neglecting moral and spiritual dimensions. The objective is to propose a more comprehensive educational paradigm that nurtures learners as whole individuals—intellectually, emotionally, morally, and spiritually. Using qualitative literature analysis, this study identifies the role of spiritual and ethical integration in shaping character, enhancing empathy, and fostering social responsibility. The findings suggest that embedding these values within curriculum design and instructional practices contributes to meaningful personal development and community transformation. By addressing the growing need for a more inclusive approach to education, the article emphasizes how integrating spirituality and ethics can bridge gaps in traditional educational models. The research underscores the importance of fostering emotional and moral intelligence alongside intellectual growth, particularly in a world where global challenges require not only intellectual problem-solving but also ethical decision-making and empathy. The implications emphasize the need for inclusive and humanistic approaches in education, encouraging educators to act as facilitators of life values and agents of change. Through the integration of spirituality and ethics, education can help shape a new generation of compassionate leaders and engaged citizens. By reimagining holistic education through this lens, the article offers a framework that aligns academic achievement with ethical consciousness and spiritual growth, ultimately fostering a more just and compassionate society. This transformative approach offers a comprehensive model for educators and policymakers aiming to prepare students not only for professional success but also for meaningful lives rooted in integrity and responsibility.

This research aims to explore the challenges and opportunities of implementing Good Corporate Governance (GCG) in Dapur Bestie, a culinary business, from the stakeholders' perspective. Through a combination of surveys, interviews, and document analysis, we gained insights into the factors influencing the company's GCG practices. The findings indicate that Dapur Bestie faces challenges such as stringent regulations, resource constraints, supply chain complexity, and resistance to change. However, there are significant opportunities to strengthen GCG practices, including enhancing brand reputation, operational efficiency, and stakeholder engagement. The integrity of GCG practices within the organizational culture is identified as key to long-term success. This research suggests strategic steps that Dapur Bestie can take to reinforce their GCG practices, considering the company's vision and the expectations of all involved parties. It is hoped that sustained efforts to improve GCG will yield long-term benefits for the company and society at large.