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This study aims to analyze the effect of product quality and brand image on purchasing decisions of road bike consumers at Bike Republic Store Medan. This research uses a quantitative approach with a causal associative method. The research data were obtained through the distribution of questionnaires to 90 respondents who were consumers of Bike Republic Store Medan using a purposive sampling technique. The data analysis method used is multiple linear regression analysis with classical assumption tests, partial tests (t-test), simultaneous tests (F-test), and the coefficient of determination. The results show that partially product quality has a positive and significant effect on purchasing decisions with a t-count value of 2.989 which is greater than the t-table value of 1.987 and a significance value of 0.004 < 0.05. Brand image also has a positive and significant effect on purchasing decisions with a t-count value of 4.195 which is greater than the t-table value of 1.987 and a significance value of 0.000 < 0.05. Simultaneously, product quality and brand image have a positive and significant effect on purchasing decisions with an F-count value of 90.223 which is greater than the F-table value of 3.951 and a significance value of 0.000 < 0.05. In addition, the coefficient of determination shows an R Square value of 0.670, which means that product quality and brand image are able to explain purchasing decisions by 67%, while the remaining 33% is influenced by other variables outside this study.    

This study aims to analyze the comparison of equity-based financing decisions and sukuk from the perspective of Sharia principles in companies in Indonesia. The development of the Islamic capital market in Indonesia shows a significant increase in the use of financing instruments that comply with Islamic principles, thereby encouraging companies to consider funding alternatives that are not only financially efficient but also Sharia-compliant. In the framework of Sharia financial management, capital structure decisions must consider the prohibition of usury, the principle of risk sharing, fairness in risk distribution, and contract certainty. This research uses a qualitative approach with a literature study method thru the analysis of various scientific journals, regulations, and academic sources related to capital structure theory, the concept of Sharia equity, and the characteristics of corporate sukuk in Indonesia. The study results indicate that equity-based financing provides flexibility in capital structure and reflects a risk-sharing mechanism, but it has the potential to cause ownership dilution. Meanwhile, sukuk offers asset-based financing with a clear contractual structure and does not dilute company ownership, although it requires an underlying asset and a more complex issuance process. Comparatively, both instruments have Sharia legitimacy as long as they meet the screening requirements and contract structures applicable in Indonesia. This research emphasizes that corporate financing decisions in Indonesia need to consider the balance between financial efficiency and compliance with Sharia principles.

The implementation of corporate zakat in Indonesia remains relatively low despite its significant potential to support national economic development. This study aims to analyze the strategic role of corporate zakat as an instrument for reducing tax burdens and its contribution to economic equality. This research employs a literature review approach by examining relevant academic sources. The findings indicate that corporate zakat of 2.5% is obligatory for business entities that meet the nisab and haul requirements. Based on Law No. 23 of 2011 and Law No. 36 of 2008, zakat distributed through authorized institutions such as BAZNAS or LAZ can be deducted from taxable income. Corporate zakat not only fulfills religious obligations but also plays a vital role in wealth redistribution through social assistance and productive capital for mustahik. Therefore, optimizing corporate zakat can serve as a strategic instrument to promote sustainable economic justice in Indonesia. Effective policies and outreach from the government are also needed so that companies are more encouraged to pay zakat in a timely and transparent manner.

This study aims to analyze the effect of capital structure and financial performance on firm value at PT Elang Mahkota Teknologi Tbk during the period 2015–2024. Capital structure is proxied by the Debt to Equity Ratio (DER), financial performance is measured by Return on Equity (ROE), and firm value is proxied by Price to Book Value (PBV). This research employs a quantitative approach with a descriptive method. The data analysis techniques used include multiple linear regression analysis, t-test, F-test, and coefficient of determination. The results show that capital structure (DER) has a positive and significant effect on firm value, as indicated by a t-statistic of 3.302, which is greater than the t-table value of 2.365, with a significance level of 0.013 (< 0.05). Financial performance (ROE) also has a positive and significant effect on firm value, with a t-statistic of 2.638, exceeding the t-table value of 2.365, and a significance level of 0.034 (< 0.05). Simultaneously, DER and ROE have a significant effect on firm value, as evidenced by an F-statistic of 6.384, which is greater than the F-table value of 4.737, with a significance level of 0.026 (< 0.05). The coefficient of determination indicates that 64.6% of the variation in firm value can be explained by capital structure and financial performance, while the remaining percentage is influenced by other variables outside the research model.

This study aims to analyze the financial distress condition of PT Garuda Indonesia (Persero) Tbk during the period 2015–2024 using the Springate and Grover models. The research employs a quantitative descriptive approach with secondary data obtained from the company’s annual financial statements. Financial distress analysis is conducted by calculating financial ratios included in each model to describe the company’s financial condition over the observation period. The results indicate that PT Garuda Indonesia (Persero) Tbk experienced financial distress during several periods, particularly before and during the COVID-19 pandemic, which was reflected in weakened liquidity, declining profitability, and reduced efficiency in asset utilization. However, following the financial restructuring process after 2021, both the Springate and Grover models show an improvement in the company’s financial condition, indicating a transition toward a more stable non-distress status. Although the Springate and Grover models use different financial indicators and classification approaches, both are able to descriptively capture the dynamics of financial distress experienced by the company. The differences in classification results reflect the distinct focus of each model, where the Springate model is more sensitive to liquidity and operational performance, while the Grover model emphasizes asset profitability. Therefore, the combined use of both models provides a more comprehensive overview of the financial distress condition of PT Garuda Indonesia (Persero) Tbk during the research period.

Taxpayer compliance is a crucial factor in optimizing state revenue to support national development financing independently. This study aims to analyze the dynamics of taxpayer compliance in Indonesia by examining two main aspects: individual awareness and the effectiveness of the tax system. The method used is a descriptive qualitative approach with a literature review of various national journals from the last five years. The findings indicate that taxpayer compliance is influenced not only by internal factors such as knowledge, awareness, and tax morale but also by external factors such as tax service quality, system digitalization, and regulatory complexity. Tax reforms and the implementation of digital systems such as e-filing and e-billing have been proven to significantly increase taxpayer compliance through ease of access and reporting efficiency. However, real challenges remain, such as low community tax literacy and perceptions of unfairness regarding the management of tax funds by the government. Therefore, a strong synergy is needed between increasing public awareness through continuous education and improving the taxation system to create sustainable and optimal compliance. Improving transparency and accountability in the management of tax funds is a strategic step to strengthen public trust in tax authorities in Indonesia.

Tax awareness among the young generation is a crucial issue in national economic development, as taxes are the primary source of state revenue. This study aims to analyze the relationship between tax education and young people's perceptions of state obligations in shaping tax awareness. The method used is a literature review (library research) by analyzing various national scientific journals from the last five years. Results indicate that tax awareness among young people is still relatively low, although digital-based education has shown positive improvements. Perceptions of taxes as a state obligation are strongly influenced by knowledge, trust in government, and tax service quality. Interactive and technology-based education has proven effective in improving understanding and positive attitudes toward taxes. Therefore, synergy between government, educational institutions, and digital media is urgently needed to enhance tax literacy from an early age to ensure future fiscal sustainability.

This study examines the strategic role of Integrated Reporting (IR) in shaping investor perceptions in emerging markets, where transparency is essential for investment decision-making amid complex and volatile conditions. Using the Systematic Literature Review (SLR) method with the PRISMA framework, this study ensured objective source selection and rigorous article screening. A total of 119 articles were identified from Scopus and Google Scholar using the keywords “Integrated Reporting,” “Investor Perception,” and “Emerging Markets.” After applying inclusion criteria, 29 relevant articles were selected for analysis. The findings indicate that IR plays a significant role in building positive investor perceptions by reducing information asymmetry, enhancing reporting transparency, and improving the disclosure quality of non-financial information. Investors in emerging markets generally respond positively to IR implementation, particularly when supported by strong corporate governance and clear regulatory frameworks. However, the relationship between IR and investor perception varies across contexts due to differences in institutional environments, regulatory systems, and capital market maturity. This study contributes by mapping IR dynamics in emerging markets and identifying conceptual gaps and implementation challenges for future research and policymaking.

Early marriage is a social and legal issue that still frequently occurs in Indonesia and has significant impacts on health, education, and socio-economic aspects. Although the minimum age for marriage has been regulated under Undang-Undang Nomor 16 Tahun 2019 tentang Perkawinan, the practice of early marriage remains prevalent due to low legal awareness, as well as economic, cultural, and social environmental factors. This community service activity aims to increase adolescents’ understanding and legal awareness regarding the impacts and prevention of early marriage. The method used is legal counseling with an educative and participatory approach targeting adolescents aged 15–18 years. The results indicate a significant improvement in participants’ understanding of legal regulations, the negative impacts of early marriage, and the importance of delaying marriage age. Furthermore, there is a positive change in participants’ attitudes, with a greater focus on education and future planning. Therefore, legal counseling proves to be an effective preventive effort in reducing the rate of early marriage among adolescents.

The problem of household waste in Kalanganyar Village, Sedati District, Sidoarjo Regency, is increasing along with population growth, while residents' knowledge about waste sorting is still minimal and processing facilities are limited. This community service program aims to increase awareness and cleanliving behavior through education and mentoring on household waste processing based on the 3R concept (Reduce, Reuse, Recycle). This activity adopts an Asset-Based Community Development (ABCD) approach that focuses on mapping and utilizing local potential, such as health cadres, youth organizations, the spirit of mutual cooperation, and the availability of potential land. The implementation methods include appreciative inquiry, focus group discussions (FGDs), in-depth interviews with the Head of the Sopo Nyongko TPS and community leaders, participatory observation, and practical mentoring for housewives, youth organizations, and TPS managers on February 9. The results of the activity showed an increase in residents' understanding of PHBS and waste management, indicated by the enthusiasm of participants during the educational session. The program also successfully activated local agents of change: youth groups began implementing inorganic waste recycling, and health cadres designed a home-based waste sorting system.

Early marriage remains a social problem that impacts the education, health, and future of the younger generation. A lack of understanding among adolescents and the community about the risks of early marriage is a major contributing factor to this practice. This community service activity aims to increase the knowledge and awareness of students and young people regarding the negative impacts of early marriage and the importance of planning for a healthy and sustainable future. The activity took place on January 12 at MA Darul Rasyidin, Samangki Village, Simbang District, Maros Regency. Methods used included outreach, discussion, and an interactive approach that actively engaged participants. The results of the activity showed an increase in participants' understanding of the risks of early marriage from a health, educational, social, and legal perspective. This activity is expected to be a preventative measure to reduce the number of early marriages and encourage the formation of a younger generation that is better prepared for the future.

This study aims to examine the empowerment of local human resources as a strategic asset in the internationalization process of MSMEs in Sumber Wandhe Wonosalam, Jombang, East Java. This study employs a qualitative case study approach to facilitate the investigation of complex research phenomena, evaluate various perspectives, identify contributing factors, and generate a broad overview. The study indicates that success in internationalization requires a combination of capabilities that can meet market needs, rather than a single capability. Business actors who are able to recognize opportunities for local human resource empowerment can optimize the export process. This enables the region and its residents to maintain generational training in innovative management to address the turnover of the younger generation. Ultimately, this study provides a foundation for further research on the dynamic capabilities required for MSMEs to thrive in international markets.

This study explores how the integrated Resource-Based View (iRBV) and Dynamic Capabilities (DC) explain the early stage of SME internationalization in Indonesia. An exploratory single-case study design is employed on a koi-breeding SME that has engaged in export activities, using a Likert-scale questionnaire to identify VRIN resources, dynamic capabilities, export performance, and internationalization barriers. The findings indicate that the SME possesses relatively strong export market knowledge, network competence, and quality reputation, but remains weak in global certifications, administrative support, and logistical capacity. From a DC perspective, sensing and seizing capabilities are already developed, whereas transforming capability is still limited in terms of reconfiguring the business model, strengthening human resources, and institutionalizing export routines. Overall, the results underscore that the success of SME internationalization is determined not only by the ownership of internal resources, but also by the firm’s ability to reconfigure those resources in the presence of environmental and institutional constraint.

The rapid growth of digital financial technologies has transformed how individuals access and manage financial resources, yet disparities in financial literacy remain a critical issue. This study aims to systematically examine the transformation of financial literacy in the digital era by identifying its conceptual development, key dimensions, and future research directions. A qualitative approach using the Systematic Literature Review (SLR) method was employed, following a structured process of article selection, screening, and synthesis from reputable academic databases. The findings reveal that financial literacy has evolved into a multidimensional construct encompassing financial knowledge, behavior, attitudes, and digital financial literacy. The study also highlights that technological advancement increases both opportunities and risks, requiring individuals to possess higher levels of cognitive and digital competence. Furthermore, the results indicate the need for more integrative frameworks and inclusive research across diverse contexts. This research contributes by offering a comprehensive conceptual mapping and identifying research gaps to guide future studies in the field of digital financial literacy.

Digitalization in the healthcare sector is a strategic step to enhance efficiency, accuracy, and service quality. One of the key innovations gaining significant attention is the use of Electronic Medical Records (EMR). Purpose: This study aims to analyze nurse competence, social influence, and usability on actual use electronic medical record with perceived ease of use as intervening variable at Satya Negara Hospital. Methods: The research method used a quantitative approach with a cross-sectional design, involving 108 nurses as respondents selected through a saturated sampling technique. Data were collected using a questionnaire and analyzed using a Structural Equation Model (SEM) based on Partial Least Squares (PLS). Findings: The results indicate that nurse competence, social influence, and usability significantly affect the actual use of EMR. Additionally, perceived ease of use mediates these relationships, enhancing the adoption and utilization of EMR systems. Implications: The managerial implications of this study include the need to enhance nurse competency training, strengthen social support in the workplace, and improve the usability of the Electronic Medical Records (EMR) system to encourage more optimal use. This study also contributes to the development of literature on health information technology implementation by integrating human, social, and technical factors into the analytical model.

This study aims to evaluate the determinants of organizational sustainability within the Doctor Peduli Foundation (doctorSHARE), specifically regarding its Floating Hospital program. Specifically, it examines the influence of stakeholder support and operational efficiency on organizational sustainability, while analyzing the role of organizational innovation as a mediating variable in ensuring the continuity of medical services in remote areas. Employing a quantitative approach with a survey method, data were collected from 81 respondents comprising staff and volunteers directly involved in the Floating Hospital's operations. Structural Equation Modeling (SEM) was utilized to analyze the data and test the proposed hypotheses.The results reveal that stakeholder support does not have a significant direct impact on either organizational sustainability or innovation performance. Conversely, operational efficiency emerged as a dominant factor with a significant positive influence. Furthermore, organizational innovation was found to play a crucial role as a mediator, strengthening the impact of operational efficiency on organizational sustainability.This study concludes that the sustainability of non-profit organizations such as doctorSHARE is determined more by management's ability to optimize internal resources efficiently and innovatively than by reliance on external support. Consequently, strengthening internal operational systems should be a primary strategic priority to ensure long-term organizational existence.

Prolonged outpatient waiting time remains a major challenge in public hospitals and reflects inefficiencies in service process management. Internal medicine clinics are characterised by high service complexity and patient volume, making them particularly vulnerable to process waste that contributes to extended waiting times. Objective: This study aimed to develop an outpatient service flow model based on the Lean Hospital approach to reduce waiting time in the internal medicine clinic of RSUD Balaraja. Methods: A qualitative case study design was employed. Data were collected through direct observation of outpatient service processes, document review, and Focus Group Discussions (FGD) with relevant stakeholders. Process analysis was conducted using Value Stream Mapping (VSM) to identify value-added and non–value-added activities, while Fishbone Diagram analysis was applied to explore the root causes of process inefficiencies. All findings were integrated to develop a future-state outpatient service flow model. Results: The findings indicate that prolonged outpatient waiting time is primarily influenced by inefficient service flow design, repetitive administrative processes, and weak coordination among service units. The proposed service flow model demonstrates a more streamlined, integrated, and patient-centred process, with potential reductions in waiting time through systematic waste elimination and process improvement. Conclusion: The Lean Hospital approach provides an effective framework for developing outpatient service flow models in public hospitals. The proposed model offers a practical basis for improving outpatient service efficiency in complex clinical settings such as internal medicine clinics.

This study aims to examine the effect of village apparatus capacity on accountability in village fund management, with the village financial system (SISKEUDES) as an intervening variable in Letti District, Southwest Maluku Regency. The research assessed whether the competence, knowledge, and administrative ability of village officials can improve transparent and accountable fund management. This study employed a quantitative approach using a saturated sampling technique, involving all 42 apparatus members as respondents. Data were collected through questionnaires and analyzed using multiple regression and the Sobel test to examine direct and indirect effects. The findings show that village apparatus capacity has a positive effect on village fund management accountability. This indicates that human resource capacity can support responsible planning, implementation, reporting, and evaluation of village funds. However, the village financial system does not significantly affect village fund management accountability. In addition, SISKEUDES does not function as an intervening variable in the relationship between village apparatus capacity and accountability. These results imply that strengthening human resource capacity remains more decisive than system use.

This study aims to analyze the effect of product bundling strategies, countdown timer urgency, and social proof on the interactive responses of Generation Alpha consumers toward Scora skincare products in Bandar Lampung, with live streaming as a moderating variable. Interactive responses in this study include comments, questions, likes, and purchase actions during live streaming sessions. This research employs a quantitative approach, with data collected through ques-tionnaires. The sample consists of 300 Generation Alpha respondents in Bandar Lampung who have watched Scora’s live streaming promotions. Data analysis techniques include multiple linear regression analysis and Moderated Regression Analysis (MRA). The results indicate that product bundling strategies, countdown timer urgency, and social proof have a positive and significant effect on interactive responses, both partially and simultaneously. However, the moderation test results reveal that live streaming does not moderate the relationship between product bundling strategies, countdown timer urgency, and social proof on interactive responses. These findings suggest that although live streaming serves as a primary promotional medium, it does not necessarily strengthen the influence of marketing strategies on Generation Alpha’s in-teractive responses. This study is expected to provide practical insights for local skincare brands in developing more effective digital marketing strategies through live streaming commerce.

Exchange rates are a crucial indicator in an open economy, playing a significant role in influencing international trade, investment flows, and overall macroeconomic stability. This study aims to analyze the impact of rupiah exchange rate fluctuations on Indonesia’s economic growth during the period 2014–2023. The research employs a descriptive qualitative approach using secondary data obtained from official publications of Statistics Indonesia and Bank Indonesia. The main variables analyzed include the rupiah exchange rate against the United States dollar and Indonesia’s economic growth. The findings indicate that exchange rate movements are closely related to economic growth dynamics, particularly through international trade mechanisms, production costs, and the stability of the real sector. Depreciation of the exchange rate tends to enhance export competitiveness, but it may also trigger inflation due to rising import prices. Conversely, appreciation can help control inflation but may weaken export competitiveness. Therefore, maintaining exchange rate stability is essential to support sustainable economic growth and strengthen national economic resilience.