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Artificial intelligence (AI) has developed rapidly in recent years, making judgments and executing tasks in ways comparable to decisions made by the human brain. These technological advances allow AI to replace or complement human work in various fields, but they also raise complex legal questions regarding accountability for the actions it performs. This study employs a normative juridical research methodology, which emphasizes the analysis of laws and regulations, concepts, principles, and legal theories, using literature as the primary data source. The findings show that AI, despite its advanced capabilities, remains a legal object rather than a legal subject. In accordance with Government Regulation No. 71 of 2019 on the Implementation of Electronic Systems and Transactions in Indonesia, AI cannot be considered a legal entity with independent rights and obligations. Consequently, AI cannot be held legally accountable for its actions, as it operates under human creation, programming, and direction. Responsibility for any consequences arising from the use of AI lies with the individuals or institutions that develop, operate, and control it. This study highlights the importance of establishing a clear legal framework to regulate AI applications, ensuring that technological innovation aligns with legal certainty and accountability. It concludes that while AI may imitate human decision-making, it lacks autonomy in the legal sense and therefore cannot bear responsibility under positive law.

Challenges faced by accounting students in producing accurate financial statements aligned with international standards, notably due to limited English proficiency. Therefore, this study examines the influence of accounting English vocabulary mastery and accounting concept comprehension on students ability in preparing financial statements in English. This study employed a quantitative method with a survey approach and multiple linear regession analysis. The research subjects are 81 accounting department students at Politeknik Negeri Banjarmasin taken with purposive sampling. Data was collected using a questionnaire and a performance task to measure vocabulary mastery, conceptual understanding, and the ability to prepare financial statements. The findings show that accounting English vocabulary mastery has a significant positive effect on students’ ability to prepare financial statements in English, while comprehension of accounting concepts does not show a significant individual effect. The adjusted R-squared value of 0.627 indicates that both variables together explain 62.7% of the variance in students’ ability. These findings emphasize that technical vocabulary mastery is a dominant factor enabling students to apply conceptual knowledge effectively in English-based financial reporting. It also highlights the importance of English for Specific Purposes (ESP) strategies in accounting education and suggests integrating vocabulary-focused learning methods to enhance students’ readiness for global accounting practices.

This study aimed to evaluate the effect of adding Eucheuma spinosum seaweed on the quality of goat milk dodol on moisture, protein, fat, and color (L*, a*, b*). Goat milk was chosen due to its high nutritional value and better digestibility than cow milk, although its consumption in Indonesia remains limited because of its strong odor, while dodol, a traditional Indonesian confection with a chewy texture, was used as a base product to promote milk utilization. The research material was dodol made from goat milk, glutinous rice flour, sugar, and salt, with the addition of Eucheuma spinosum seaweed at concentrations of 0% (T0), 10% (T1), 20% (T2), and 30% (T3). The method used was a laboratory experiment employing a Completely Randomized Design (CRD) with four treatments and five replications. The obtained data were then analyzed using analysis of variance (ANOVA). If significant differences were found, the Duncan Multiple Range Test (DMRT) was conducted. The results showed a protein content value of 5.33%-6.37%. Fat content value of 11.96%-13.19%. Ash content value ranged from 1.49%-3.96%. Texture value ranged from 16.22 N-26.44 N. pH value ranged from 6.76-6.94. Color parameter value L* ranged from 39.65-45.39; a* 5.16-8.33; b* 21.16-22.71. Organoleptic value of texture 2.50-3.48; color 2.08-3.79; aroma 3.69-3.83; taste 3.02-3.47.

Competition in the songkok (traditional cap) industry in Gresik Regency has become increasingly intense, especially for small enterprises such as UD. Arif Bersaudara, which face challenges in maintaining competitiveness amid changing market trends and consumer preferences. This study aims to analyze effective marketing strategies for UD. Arif Bersaudara by identifying internal and external factors and determining the most appropriate strategic priorities for business development. The research employs the SWOT (Strengths, Weaknesses, Opportunities, Threats) analysis to identify strategic factors and the QSPM (Quantitative Strategic Planning Matrix) to determine the order of strategic priorities. Data were collected through questionnaires distributed to 92 respondents and analyzed quantitatively using weighting and attractiveness score calculations. The results show that the total IFE Matrix score is 4.80 and the EFE Matrix score is 4.772, placing UD. Arif Bersaudara in the “Grow and Build” strategic position. Based on the QSPM results, the main priority strategy is to leverage superior product quality, design variations, and size diversity to capture opportunities in digital and international markets, with the highest TAS value of 8.37. The study concludes that UD. Arif Bersaudara should focus its strategy on improving product quality and implementing digital marketing to strengthen competitiveness. The strength of this research lies in the application of the combined SWOT–QSPM methods, which provide measurable analytical results, while its limitation lies in the relatively small and region-specific number of respondents. Future research is recommended to expand respondent coverage and incorporate digital marketing–based analysis to make MSME marketing strategies more adaptive to technological developments.

This study explores the importance of protecting the Geographical Indication (GI) of Lamsi Tobacco from Temanggung to safeguard its authenticity and maintain product quality, in accordance with Law Number 20 of 2016 on Marks and Geographical Indications. Lamsi Tobacco is known for its distinctive taste, aroma, and quality, which are influenced by the geographical conditions of Temanggung as well as traditional cultivation practices passed down through generations. However, without legal protection, the authenticity and reputation of this product risk being diminished due to counterfeiting or unauthorized use of its name. The research method employed is normative juridical, which focuses on library research or secondary data by viewing law as a set of written norms enacted by authorized institutions. To strengthen the analysis, this study is also supported by a socio-legal approach that combines legal studies with social sciences so that law is understood not only as written norms but also as a practice that lives within society. The findings indicate that Lamsi Tobacco meets the criteria for Geographical Indication as stipulated in Law No. 20 of 2016 Protection through Geographical Indications not only plays a role in preserving the authenticity and quality of the product but also generates positive economic and social impacts for the community, particularly farmers. Nevertheless, several obstacles remain, such as low legal awareness, administrative difficulties, and the absence of a strong managing institution. Therefore, coordination between the central government, local government, farmer associations, and the community is necessary to realize effective legal protection. Through the registration and protection of Geographical Indications, Lamsi Tobacco is expected to maintain its reputation, increase competitiveness in the market, and make a tangible contribution to the welfare of the Temanggung community as well as the preservation of local culture.

The execution of Mortgage Rights (Hak Tanggungan) represents legal certainty as regulated in Law Number 4 of 1996 concerning Mortgage Rights. Execution of the collateral object can be carried out through private sale, parate execution, or based on an executorial title. This mechanism reflects good faith and trust between the creditor and debtor in a lending agreement. In line with Sharia principles, the murabahah financing contract also allows for collateral (rahn tasjily), granting the creditor the authority to execute the collateral object if the debtor defaults. This study aims to analyze the implementation of Mortgage Rights execution in Sharia financing, specifically under the murabahah contract. The method used is normative juridical research with a descriptive approach, employing statutory and case study analysis, and based on literature and relevant regulations. The results indicate that land rights can serve as collateral under Mortgage Rights in Sharia financing. This is confirmed in the Supreme Court Decision Number 179K/Pdt/2017, which serves as jurisprudential precedent for Decision Number 3/Yur/2018, where the collateral is executed through a Deed of Granting Mortgage Rights. The position of the creditor in a murabahah contract is equivalent to that in conventional financing, as confirmed in the DSN-MUI Fatwa, thus the creditor retains the right to execute even if the debtor defaults before the due date.

The role of Darul Falah Islamic Boarding School's policy in instilling an attitude of tasamuh (tolerance) among students amidst the challenges of the digital era is the subject of this research. In addition to offering many conveniences, the digital era has also become a tool for spreading exclusive ideologies, hoaxes, and hatred that threaten tolerance. As an Islamic educational institution, Islamic boarding schools have a responsibility to protect their students. This research collected data through in-depth interviews with Islamic boarding school leaders, ustadz, and students, as well as observation activities and analysis of policy documents (qanun). A qualitative approach, case study method, was used. The results of the study show that Darul Falah Islamic Boarding School implements three levels of policy: (1) Curricular Policy that focuses on the study of moderate yellow books (fiqh muqaranah and tasawuf) as the theological basis of tasamuh; (2) Student Policy that encourages discussion and interaction (such as bahtsul masail) with strict sanctions for bullying; and (3) Digital Adaptive Policy that establishes strict regulations on the use of gadgets and the "Ngaji Cyber-Akhlaq" program.

This qualitative case study examines how the Communicative Language Teaching (CLT) approach can be adapted to general English classes in a higher education institution in Timor-Leste to answer the long-standing question of how students can acquire speaking proficiency in a multilingual learning environment. The paper brings into focus the incorporation of CLT into classroom activities with special emphasis on the application of role play, pair work, seminars, simulations, and task-based learning as means of promoting interactive and communicative competence. A descriptive qualitative case study design was used to develop in-depth knowledge of contextual teaching and learning experiences, the perspectives of the participants, and naturally occurring practices in the institutional setting. Semi-structured interviews, classroom observations, and document analysis were the data-gathering methods. Purposive sampling was used to select the two lecturers and seven students directly involved in teaching general English. Thematic analysis was used to analyse the data, which made it possible to identify repeated themes and patterns that revealed both opportunities and difficulties in implementing CLT in context. The results of the study indicate that, despite the adaptation of the CTL approach in teaching practices, its implementation is often sporadic due to concerns about English proficiency, teacher training, and flexibility in using local and official languages during instruction. The research demonstrates the necessity of adapting CLT methods to the local education environment and arranging long-term professional development for lecturers. This study helps us understand how context-sensitive CLT approaches can lead to improved results in teaching and learning English in Timor-Leste. The interactive approach and the systematic teacher model could significantly improve students' communicative competence.

To address the moral extremism that often occurs among adolescents, strengthening education is crucial today. Christian Religious Education plays a crucial role in instilling an understanding of character, ethics, spiritual values, and noble moral habits. This research uses a qualitative descriptive method, with thorough literature exploration and data analysis. The study of Christian Religious Education is expected to be a companion that provides understanding, appreciation, and honest living based on Christian duties and values. This task is drawn from sources such as the Holy Scriptures, the life of Jesus Christ, and the ethical values ​​contained in Christianity. In this context, Christian Religious Education aims to produce a generation that is obedient to God and grows in faith and good moral values. Therefore, Christian Religious Education has a significant, very complex, and interconnected role. Its task is not only to provide spiritual understanding, but also to shape the character and morals of the younger generation so that they can face the challenges of the times with strong and sustainable moral values.

The growing demand for integrated Islamic schools to deliver high-quality education that emphasizes both academic excellence and character development has encouraged the adoption of Total Quality Management (TQM) as a modern and relevant management approach. TQM is considered appropriate because it highlights continuous improvement, active involvement of all school members, and a strong focus on customer satisfaction within the educational context. This study aims to analyze the implementation of TQM in improving school quality at three integrated Islamic junior high schools: SMP IT Al-Khoiriyyah, SMP IT Nurul Islam, and SMP IT Baitul Anshor. The research employed a qualitative method using a multi-case study design. Data were collected through in-depth interviews, direct observations, and document analysis involving principals, vice principals, teachers, educational staff, students, and parents. Data analysis followed the stages of reduction, presentation, and inductive conclusion drawing. The findings indicate that TQM implementation in all three schools followed four main stages: planning, organizing, implementation, and monitoring and evaluation. During planning, TQM principles were embedded in School Work Plans, the PDCA cycle was applied, and stakeholders were actively involved. Organizing focused on quality-based structures, clear task distribution, and teamwork. Implementation included quality-oriented learning, teacher development, extracurricular activities, and integrated Islamic programs, while monitoring involved supervision, internal audits, evaluation meetings, and feedback systems. Supporting factors included visionary leadership, Islamic work culture, and parental support, while challenges involved limited facilities, uneven teacher competencies, and heavy workloads.

This study investigates the algebraic reasoning processes of university students when expanding mathematical expressions in the context of nonroutine problem-solving. The research adopts a qualitative approach to explore how students interpret algebraic structures, apply symbolic transformations, and construct logical explanations while working through unfamiliar tasks. Data were collected through written tests, task-based interviews, and detailed analysis of students’ solution strategies. The findings reveal significant variation in students’ ability to generalize patterns, recognize structural relationships, and justify algebraic procedures. Students with strong conceptual understanding demonstrated flexible reasoning, coherent explanations, and appropriate use of algebraic properties. In contrast, students who relied heavily on procedural rules often struggled with symbolic manipulation, produced fragmented reasoning, and exhibited misconceptions related to variables and distributive operations. These results highlight the importance of fostering conceptual understanding, metacognitive awareness, and reasoning-oriented instruction in university mathematics. The study provides insights for educators seeking to design learning environments that promote deeper algebraic thinking and enhance students’ ability to solve complex, nonroutine problems.

The purpose of this study is to explain the influence of Environmental Social Governance (ESG) and the power of the Chief Executive (CEO) on the financial performance of banking companies on the IDX during the period 2023-2023. . Environmental Social Governance (ESG) is becoming a new standard in the investment world, requiring companies to be more responsible for the environment, social, and good corporate governance practices can increase public trust, one of which is by implementing ESG which has been proven to be a trigger for sustainable business growth, while the CEO is the president director or main director in a company and has obligations for the tasks and success of the business. This study uses a quantitative research method with a descriptive verification technique. The research sample consisted of 22 companies. ESG is measured using a dummy variable with a value of 1, CEO power is measured based on the length of tenure, and the company's financial performance is measured using Return On Asset (ROA). Based on the results of the analysis conducted, the results obtained indicate that (1) ESG has a negative effect on financial performance. (2) CEO power has a positive effect on the company's financial performance.

The Top Schedule plays a vital role in the audit process by summarizing the accounts being examined. Despite its importance, the preparation of this document is often hindered by human errors and psychological pressures faced by auditors, such as tight deadlines and fatigue. These challenges can result in inaccurate analysis and delays in audit completion. This study explores the implementation of standardized templates as a strategic approach to enhance the accuracy and consistency of Top Schedule preparation. A consistent format allows auditors to perform their tasks more methodically, thereby minimizing errors in documentation. Furthermore, the research examines how psychological factors influence auditors' attention to detail and how the use of templates can help alleviate these effects. Utilizing a literature review method, this study evaluates the effectiveness of standardized templates. The findings suggest that adopting such templates can significantly reduce human error, improve the efficiency of audit documentation, and streamline the overall audit process.

This study aims to assess extent to which leadership, communication, and competence influence employee performance at Point Coffee Medan. The research was motivated by field findings that indicated a decline in work quality, such as delays in task completion, miscommunication among employees, and a lack of capability in carrying out tasks effectively. These issues highlight the need for improvements in human resource aspects, particularly in leadership style, communication effectiveness, and employee competence. A quantitative research method with a descriptive approach was employed. Data were collected through questionnaires distributed to 38 employees of Point Coffee Medan. The research instruments were tested for validity and reliability, and the data were analyzed using multiple linear regression. The goal of the study was to determine both the partial and simultaneous effects of the three independent variables on employee performance. The analysis results indicate that leadership, communication, and competence have a positive and significant impact on performance, both individually and collectively. Effective leadership helps guide and motivate employees in completing their tasks. Clear and open communication fosters collaboration and a harmonious work environment. Meanwhile, strong competence enables employees to work more efficiently, accurately, and productively. In conclusion, the improvement of employee performance is strongly influenced by the leader's ability to manage the team, the quality of internal communication, and the mastery of work-related competencies. Therefore, the company is advised to enhance these three aspects as part of its human resource management strategy

This study examines the views of community and traditional leaders on the practice of giving alms derived from unusual sources of income in Mojopuro Village. The tradition of giving alms in Mojopuro has strong cultural roots and social values, reflecting a blend of Islamic teachings and local wisdom. However, historically, almsgiving has sometimes come from less than halal sources, such as gambling proceeds, which were once considered commonplace due to limited religious understanding. This study employed a descriptive qualitative method, using interviews with community and traditional leaders as key informants. The results show a significant shift in how the community interprets almsgiving. Religious leaders now emphasize the importance of halal sources of income and sincere intentions in giving, while traditional leaders emphasize social values such as mutual cooperation and caring for others. This transformation reflects a shift from traditional practices to a deeper religious understanding, without diminishing the values of togetherness that are characteristic of Mojopuro. Thus, the tradition of giving alms in Mojopuro is not only a form of worship but also a means of fostering morality and social solidarity that persists amidst changing times

Game-based learning has emerged as a relevant instructional strategy to address the challenges of 21st-century education, including in Islamic Religious Education (PAI), which is often perceived as monotonous and less engaging for students. This study aims to describe the implementation of game-based learning in enhancing students’ learning motivation in the PAI subject at MA Yapina. This research employed a descriptive qualitative approach with data collected through observation, interviews, and documentation. The findings indicate that the use of educational games—both digital and non-digital—creates a more interactive and enjoyable learning atmosphere while encouraging active student participation. Students demonstrated increased motivation, self-confidence, and interest in understanding religious concepts more deeply. In addition to boosting motivation, game-based activities contributed to better conceptual understanding through collaborative tasks and contextual simulations of Islamic values. However, several challenges were identified, including limited teacher competence in using game-based media and unequal availability of technological facilities. These findings suggest that game-based learning holds significant potential for PAI instruction but requires adequate teacher support and sufficient infrastructure to optimize its implementation. This study is expected to serve as a reference for developing innovative and creative learning strategies in Islamic Religious Education that align with the characteristics of digital-native learners.

This study aims to describe the characteristics of SMK Al-Azami students in emulating the morals of the Prophet Muhammad (peace be upon him) as part of character development based on Islamic values within vocational education. The background of this research lies in the urgency of character education that not only emphasizes academic competence and technical skills but also focuses on moral formation and professional ethics. This research employed a qualitative approach using a library research method by analyzing relevant classical and modern Islamic literature, supported by documentation of school activities. The results reveal that the moral values of the Prophet Muhammad have been well internalized in students’ daily behavior, which includes four core dimensions: Shidq (honesty), Amanah (trustworthiness), Istiqamah (discipline), and Rahmah (compassion). The value of Shidq is reflected in students’ honesty during vocational practice and in reporting work results; Amanah is demonstrated through responsibility for tools and group tasks; Istiqamah appears in punctuality, consistency, and work discipline; and Rahmah is shown through respectful, empathetic, and cooperative social interactions. The findings indicate that Islamic character education effectively shapes students with integrity, discipline, and social awareness, serving as a model for moral development in vocational schools. Furthermore, this research highlights the importance of strengthening teacher exemplarity, religious habituation, and curriculum integration of Islamic moral values in vocational learning to ensure sustainable character development.

Speaking is a crucial component of communication. Speaking employed various tasks, expressing emotions or demands, requesting, and providing information. However, many students encounter challenges in speaking as a result of various difficulties. To address this, teachers can use interview techniques; interview techniques help to assess students' speaking skills to see and improve students' speaking skills. The objectives of this research are to explore the use of interview techniques to assess students' speaking skills and the difficulties and the benefits of using interview techniques. This research used basic interpretative qualitative research. This research was conducted on four English teachers in Surabaya, Indonesia, who had experienced an interview before. In collecting data, the researcher used interview and semi-interview guidelines. The findings indicate that the teachers used different types of interview techniques. The result showed interview technique can assess the students' speaking skills adapted to the teacher's need in English teaching. However, this technique also has difficulties and benefits that teacher and students may face. This study offers significant insights into teachers' perceptions and applications of interview techniques to assess students'' speaking skills. The findings of this research are anticipated to serve as a reference point and contribute pertinent data regarding teachers' experiences.

This study highlights the significant role of students at SMA Tahfidz Khairunnas Surabaya in promoting the values of moderate Islam within the urban metropolitan context of Surabaya. The findings demonstrate that the implementation of moderate Islamic education is reflected in four core principles: At-Tawazun (balance), At-Tawasuth (moderation), At-Tasamuh (tolerance), and Al-Adl (justice). These values are supported by the family, school, and community environment, which collectively contribute to shaping students’ understanding and practice of moderation. The results further suggest that fostering moderate Islamic values in metropolitan society requires both maturity and contextual comprehension, enabling communities to internalize and apply these principles effectively. The involvement of students in disseminating moderate values represents an essential step toward strengthening critical thinking, moral integrity, and social ethics in accordance with Islamic moderation. Therefore, the educational practices at SMA Tahfidz Khairunnas not only contribute to individual student development but also serve as a catalyst for cultivating a more harmonious, tolerant, and balanced urban society.

Adolescent girls are the most vulnerable group to iron deficiency during growth and menstruation. An innovative snack product gyoza substituted with tuna and added moringa leaves can be developed to increase protein and iron content. This study aimed to determine the effect of tuna substitution and moringa leaf addition on sensory evaluation of gyoza’s color, aroma, texture, and taste as a snack for adolescent girls with iron deficiency anemia. The research is a pure experimental research with a completely randomized design. The sensory test data collection technique was carried out on 35 untrained panelists. The 4 formulations developed, namely F1 (25g tuna substitution with the addition of 10g moringa leaves), F2 (50g tuna substitution with the addition of 10g moringa leaves), F3 (75g tuna substitution with the addition of 10g moringa leaves), and F4 (100g tuna substitution with the addition of 10g moringa leaves). Then it was analyzed using the Kruskal Wallis test and the Mann-Whitney test as a further test. The results of the four formulations showed that there was an effect of tuna substitution with the addition of moringa leaves on the texture and taste sensory test however, there was no effect of tuna substitution with the addition of moringa leaves on the color and aroma sensory test and the best product was obtained in F3. The results of the gyoza nutritional content test that was substituted with tuna and the addition of the best moringa leaves or F3 formula based on laboratory testing had a nutritional content of 11,25% protein and 0,022% iron per 100 grams of gyoza. It is hoped that further research will modify the amount of moringa leaves added to improve the organoleptic test of gyoza products by panelists and examine gyoza formulations for other nutritional content that has not been tested and economic value.