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Sharing love is a form of caring for others, especially for orphans in orphanages. On Friday 20 September 2024, we held a love sharing event by distributing green bean porridge to orphans at the Puteri Melati `Aisyiyah Orphanage in Sebengkok, Tarakan. This event aims to provide simple happiness and strengthen ties between the community and children in orphanages. Social activities such as sharing food are often considered trivial. In fact, for those living in orphanages, healthy and nutritious food is an important need that is sometimes difficult to meet regularly. By distributing green bean porridge, we not only provide nutritional intake that is beneficial for the body, but also provide happiness and new enthusiasm for the children there. This activity is a form of love that they can feel directly, both through the taste of the food they enjoy and through our presence who provides attention and care. Apart from that, green bean porridge has its own meaning in the tradition of sharing in Indonesian society. As a food that is often associated with moments of togetherness and mutual cooperation, green bean porridge is a symbol of simplicity and sincere love. When this porridge is distributed in orphanages, it is not just food, but becomes a symbol of concern from those who care about the welfare of the children there.  Social concern is an attitude of connection with humanity in general, an empathy for every member of the human community, for example female students. Community service is one of the media to hone student awareness in carrying out community service.

This research analyzes the fundamental conflict between state regulation and Sharia principles regarding cryptocurrency in Indonesia, aiming to explore the views of Islamic scholars and the legal perspective in the Qur'an and its interpretations. Cryptocurrency has become a popular investment trend, especially among the youth. While the Bank Indonesia (BI) prohibits its use as a legal payment instrument, its trading activity is legalized as an investment asset under the supervision of OJK and BI. Conversely, the MUI Fatwa and the majority of scholars declare crypto transactions as forbidden (haram) due to the presence of elements prohibited in Islamic economics: riba (usury) and gharar (uncertainty). Gharar is linked to the extreme price volatility that encourages speculation (maysir) and the non-physical nature of crypto. Riba, on the other hand, is associated with the potential for unfair profit in lending and staking mechanisms. This prohibition is rooted in the interpretation of the Qur'an (QS. Al-Baqarah: 275 and QS. An-Nisa: 29), which strictly forbids riba and consuming others' wealth through bathil (unlawful) means. Consequently, although legally accepted as an investment asset, many scholars view crypto as violating the principles of justice and transparency in Islamic economics.

This study investigates the relationship between business ethics and VAT implementation with the aim of assessing the combined effect of both on the financial performance of B2B companies. The main theories underlying this study are the Ability to Pay Theory, Stakeholder Theory, and Ratio Analysis Theory. The study uses a positive research philosophy approach and a quantitative case study design with a structured questionnaire involving 30 respondents from PT Bhinneka Mentari Dimensi or Bhinneka.Com, the oldest B2B e-Commerce company in Indonesia. Data analysis was conducted using SPSS using descriptive and inferential statistics. The results show that VAT implementation indirectly affects financial performance through business morality. This mediating role is associated with stakeholder theory and the ability to pay. The low direct effect of VAT is related to an efficient company structure, company size, and reliance on self-reported data. B2B companies should embed business ethics principles in their operations, with management implementing a framework to ensure accountability in tax reporting and practices. The originality of this study contributes to the literature by emphasizing the distinctive role of business ethics as a bridge in the relationship between VAT implementation and financial performance of B2B companies, shifting attention from general tax compliance to specific VAT mechanisms and incorporating ethical dimensions in financial analysis.

This study analyzes the dynamics of Non-Performing Loans (NPLs) in the Indonesian banking sector by examining both internal and external factors affecting financial stability. The variables included in the research are NPL, Loan to Deposit Ratio (LDR), lending interest rate, inflation, Household Debt to Income (HDTI), fintech lending, and Capital Adequacy Ratio (CAR). Using annual secondary data from 2005 to 2024, sourced from the World Bank and Statistics Indonesia (BPS), the study employs a Vector Autoregression (VAR) method. This method includes stationarity tests, optimal lag selection, cointegration tests, Impulse Response Function (IRF), and Forecast Error Variance Decomposition (FEVD). The results show that most variables demonstrate a dominant contribution from their own shocks, although interactions between variables remain significant. The IRF analysis reveals that CAR and HDTI are relatively stable and quickly return to equilibrium, while fintech lending, inflation, and NPLs show more volatile responses, making them more susceptible to external shocks. LDR and lending interest rates are sensitive in the short term but tend to stabilize over the long run. FEVD further indicates that inflation plays a significant role in driving NPL variations, while fintech lending is closely associated with CAR in the long term. The study concludes that the stability of Indonesia’s banking sector is influenced by both internal factors like CAR and LDR, as well as external factors such as inflation, fintech lending, and household debt. Thus, a coordinated approach involving monetary policy, macroprudential measures, and financial supervision is crucial to enhance the resilience of the banking sector against global and domestic economic shifts.

In the era of globalization, the widespread use of digital gadgets has significantly influenced students’ daily lives, including their learning processes. This study aims to evaluate the prevalence of gadget addiction among students at Madrasah Tsanawiyah (MTS) and to examine its potential impact on their ability to recite the Qur’an. A quantitative approach with a correlational research design was employed to identify the association between gadget addiction and Qur’an reading proficiency. The participants consisted of 122 students selected through convenience sampling from one MTS institution in Cirebon Regency. The instrument for measuring gadget addiction contained 11 items, while the Qur’an reading ability test consisted of 12 items, with a reliability coefficient of 0.593. Data analysis included descriptive statistics to describe the distribution of scores and inferential statistics, specifically the correlation test, to determine the relationship between the two variables. The results revealed that 77% of students experienced a high level of gadget addiction, while 15% demonstrated low levels, and 8% fell into the moderate category. In terms of Qur’an recitation ability, 63% of the students were classified in the low category, 35% in the moderate category, and only 2% in the high category. The correlation analysis produced a coefficient of -0.544**, indicating a moderately strong negative relationship between gadget addiction and Qur’an reading ability (range 0.400–0.599). The two-tailed significance value (p = 0.000 < 0.05) confirmed the statistical significance of this finding. Overall, the study highlights that greater gadget addiction is associated with lower Qur’an reading proficiency, whereas lower levels of gadget use are linked to improved recitation skills. These findings suggest the urgent need for educational interventions and parental guidance to balance gadget usage and ensure the strengthening of Qur’anic literacy among students.

The K-Pop music industry has experienced tremendous growth and emerged as a global phenomenon, impacting other sectors, including the souvenir industry. The allegiance of devoted K-Pop enthusiasts significantly influences the purchase of memorabilia associated with their heroes. K-Pop memorabilia serves not merely as commodities, but also as emblems of cultural identity for enthusiasts. Consequently, SMEs involved in souvenir production possess significant potential to enhance the competitiveness of their products in both home and international markets. This study seeks to examine the influence of K-Pop fan devotion on the competitiveness of souvenir products and to identify business strategies that SMEs, like Zonnebloem Souvenir, can implement to compete in the worldwide market. Employing qualitative methodologies alongside the Business Model Canvas (BMC) and SWOT analysis to assess the business model of Zonnebloem Souvenir. Data was collected by observation, interviews, and documentation, then analyzed to formulate a business development strategy. The data indicates that Zonnebloem Souvenir has effectively leveraged K-Pop fan loyalty via product innovation and digital marketing, enabling international marketability. Zonnebloem enhances competitiveness by diversifying distribution channels, elevating product quality, and perpetually innovating in response to the burgeoning K-Pop trends in the global market.

This qualitative literature review explores the ethical challenges associated with transparency, trust, and accountability in AI-driven accounting. The study synthesizes findings from recent research to highlight the complexities of integrating AI technologies into accounting practices. Transparency is identified as crucial for ensuring that AI systems are understandable and scrutinizable by stakeholders. Trust is essential for the acceptance and effectiveness of AI systems, necessitating clear communication about AI processes and limitations. Accountability requires robust governance frameworks and shared responsibility between humans and AI systems. The review underscores the need for interdisciplinary collaboration to develop comprehensive frameworks addressing ethical, legal, and technical aspects. Despite its contributions, the study acknowledges limitations, including the evolving nature of AI and the need for empirical studies to examine long-term impacts. Future research should focus on developing practical solutions to enhance transparency, trust, and accountability in AI-driven accounting.

This study explores the impact of emotional intelligence and work–life balance on organizational commitment, with job satisfaction serving as a mediating variable, in the context of couriers at JNE Denpasar. Utilizing a quantitative research design, the study applies Partial Least Square (PLS) Structural Equation Modeling (SEM) to analyze data collected from 56 participants through a census sampling method. The findings reveal that emotional intelligence has a direct and significant effect on organizational commitment, indicating that employees with higher emotional intelligence tend to demonstrate stronger loyalty and dedication to their organization. However, emotional intelligence does not show a significant influence on job satisfaction, suggesting that other factors may contribute to employees' overall contentment at work. Conversely, work–life balance significantly affects job satisfaction, highlighting the importance of maintaining a healthy equilibrium between professional and personal responsibilities. Despite this, work–life balance does not directly influence organizational commitment. Further analysis indicates that job satisfaction fully mediates the relationship between work–life balance and organizational commitment, demonstrating that employees who achieve a better work–life balance are more likely to be satisfied with their jobs, which in turn enhances their commitment to the organization. However, job satisfaction does not serve as a mediator between emotional intelligence and organizational commitment, implying a more direct pathway between these two variables. These results align with the Theory of Planned Behavior, emphasizing that positive attitudes, reflected through job satisfaction, play a critical role in fostering behaviors associated with organizational commitment. From a practical perspective, the study highlights the importance for companies, particularly in the logistics industry, to invest in initiatives that enhance emotional intelligence and promote effective work–life balance strategies. By doing so, organizations can cultivate stronger employee loyalty, improve engagement, and foster a more committed workforce, ultimately contributing to better organizational performance and stability.

Tofu is one of the most widely consumed foodstuffs in Indonesia, enjoyed by nearly all social groups due to its affordability, nutritional value, and availability. As a processed product derived from soybeans, tofu has been an integral part of Indonesian diets for generations, with its consumption evenly distributed across regions. This study focuses on analyzing tofu consumption patterns in the Tenggarong sub-district, Kutai Kartanegara Regency, while specifically examining the influence of tofu and tempeh prices on tofu demand. Tempeh is included in the analysis as a comparative product due to its similarity in raw materials and market segment. The research employs a quantitative approach using multiple linear regression to determine the effect of the independent variables—price of tofu (X1) and price of tempeh (X2)—on the dependent variable, tofu demand (Y). Data were collected from relevant local sources through market surveys and secondary data records. The results indicate that both X1 and X2 have a measurable influence on Y, as reflected in the regression equation: Y = -50,178.37 + 20.48X1 + 2,488.09X2. The positive coefficient for tofu price suggests that, contrary to typical demand theory, an increase in tofu price in this specific market segment is associated with higher demand, which may indicate the influence of perceived quality or brand loyalty. Similarly, the positive coefficient for tempeh price implies that as tempeh becomes more expensive, consumers may substitute it with tofu, thereby increasing tofu demand. These findings highlight unique consumer behavior patterns in Tenggarong that may be influenced by cultural preferences, income stability, and market conditions. The study concludes that price dynamics between tofu and its substitute product, tempeh, play a significant role in shaping tofu consumption.

This study aims to analyze and examine the influence of company size, profitability, and liquidity on going-concern audit opinions in companies listed on the Indonesia Stock Exchange (IDX). Going-concern audit opinions are important indicators provided by auditors to assess the company's future business continuity. Factors such as company size, profitability, and liquidity are often associated with the auditor's likelihood of issuing such an opinion. The research method used is a quantitative method with an associative approach. The types and sources of data used in this study are secondary data in the form of annual financial reports of companies listed on the IDX during the 2019–2023 period. Sampling was carried out using a purposive sampling method, namely determining samples based on certain criteria relevant to the research objectives. From this process, 375 observational data samples were obtained. Data processing and analysis were carried out using IBM SPSS (Statistical Product and Service Solutions) version 27 software, which allows for accurate and measurable statistical testing. The results of the study indicate that company size does not affect going-concern audit opinions, so the size of the company's assets is not a determining factor for auditors in issuing such an opinion. Meanwhile, profitability was shown to have a significant influence on going-concern audit opinions, with companies with higher profitability tending to receive unmodified going-concern audit opinions. Conversely, liquidity had no effect on going-concern audit opinions, indicating that the ability to meet short-term obligations is not always a primary consideration for auditors. These findings are expected to contribute to company management, auditors, and investors' understanding of the factors influencing going-concern audit opinions.  

Mathematics is a universal science that underlies the development of modern science and technology, and has an important role in the development of human thinking. Mathematics is a subject that is based on logical, rational, critical, and systematic thinking patterns. Religion and rationality are two perspectives that have a strong influence. Humans view religious values ​​and rational values ​​as different entities, causing a dichotomy paradigm, especially in the realm of education. In the perspective of the epistemology of science in Islam, Islam and science are complementary and interdependent entities. The mathematical approach used here does not mean that Islamic values ​​are low, but only to increase the belief of Muslims that all knowledge is valuable and can lead to true goodness and increase faith and closeness to Allah SWT.To examine how Islamic values ​​are applied in mathematics learning, To identify and develop effective strategies or methods in integrating Islamic values ​​in mathematics learning materials, To measure the extent of the application of Islamic values ​​in mathematics learning.This study uses a qualitative approach, while the type of research used by the researcher is descriptive research.Mathematics as a logical and systematic science, has a meeting point with Islamic teachings that emphasize truth, justice, and balance. For example, the concept of monotheism can be associated with the order of the universe expressed through mathematical formulas, fostering a sense of gratitude and obedience. The implementation of Islamic values ​​that are rahmatan lil 'alamin (blessing for all nature) in mathematics learning, especially to form honest and fair characters in students.

This study aims to synthesize the results of previous research on gender diversity and financial performance through Systematic Literature Review (SLR). This research using SLR presents quantitative data to determine the development of gender diversity issues. There are several parameters used, namely journal sources, variable mapping and theory as well as fields of science, research approaches and companies.  The results of this study show that there are 30 articles originating from accredited national and national journals during the period 2020-2024. The topic of financial performance associated with environmental performance, firm value, Environmental Social Governance (ESG), capital structure, Good Corporate Governance (GCG), Corporate Social Responsibility (CSR), fair value, accounting conservatism. which continues to grow. Upperchelon theory is the most widely used theory as well as the dominant use of quantitative methods in financial performance research.  Manufacturing companies are companies that research financial performance issues

Financial statement restatements often negatively impact investor perceptions and a company's market value. Previous studies have shown that companies conducting restatements experience significant share price declines, with an average decline of 20% following the announcement. This phenomenon reflects investors' high sensitivity to negative information related to the reliability of financial statements and suggests that a company's reputation can be damaged quickly. Financial statement restatements are generally associated with material errors or manipulation of financial information, and are therefore often linked to indications of fraud or deception in prior financial reporting. This study aims to analyze the factors influencing financial statement restatements and their impact on firm value, focusing on infrastructure companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The research method used is a quantitative approach with secondary data obtained from financial statements and official company publications. The analysis was conducted using logistic regression to examine the influence of fraud factors (pressure, opportunity, and rationalization) on restatements, and linear regression to assess the impact of restatements on firm value. The results of the study indicate that of the three main factors of fraud, only rationalization significantly influences financial statement restatements. Meanwhile, pressure and opportunity do not show significant effects. Furthermore, financial statement restatements were not shown to significantly impact the value of companies in the infrastructure sector during the study period. These findings provide important insights for stakeholders in understanding financial reporting risks and the urgency of strengthening ethics and internal controls in companies.

Financial distress refers to a company’s persistent inability to meet financial obligations, signaling severe monetary strain that precedes formal bankruptcy or liquidation proceedings. This study investigates the impact of intellectual capital (VAICTM), operational capacity (TATO), capital structure (DER), and operating cash flow (OCF) on financial distress (Altman Z-Score), with profitability (ROA) serving as a mediating variable. The theoretical framework of this research is grounded in signaling theory, agency theory, and resource-based view theory. The study focuses on basic materials companies listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023. The study utilized criterion-based sampling to select qualified respondents. Secondary datasets were analyzed through panel regression and path analysis, with Eviews 12 as the computational tool. Key findings include: (1) intellectual capital and operating capacity demonstrate a statistically significant positive influence on profitability; (2) capital structure exerts a significant adverse impact on profitability; (3) operating cash flow exhibits no statistically discernible impact on profitability; (4) both operating cash flow and profitability are positively and significantly associated with increased financial distress; (5) capital structure displays a significant inverse relationship with financial distress severity; (6) intellectual capital and operating capacity show no statistically significant associations with direct financial distress prediction; (7) profitability partially mediates the influence of intellectual capital, operating capacity, and capital structure on financial distress; and (8) profitability does not serve as a mediating variable between operating cash flow and financial distress.

This qualitative literature review explores the role of corporate governance and information asymmetry in the relationship between big bath accounting practices and audit fees. The findings suggest that firms engaging in big bath practices face higher audit fees due to increased audit risk perceived by auditors. Weak corporate governance exacerbates this effect, as auditors need to conduct more in-depth examinations to mitigate the associated risks. In addition, high information asymmetry between management and external stakeholders further increases audit risk, prompting auditors to expand their efforts. This study emphasizes the importance of strong corporate governance in reducing incentives for earnings management and enhancing financial transparency. The implications are significant for audit practice and corporate policy, highlighting the need for firms to strengthen their governance structures and for auditors to consider big bath risk in planning and conducting audits

The SEBLAK program (Birth Certificate, Birth Registration, and Family Card) initiated by RS dr. Mohammad Zyn represents an innovation in digital-based civil registration services, aimed at improving efficiency, effectiveness, and transparency in public services related to population administration. This innovation integrates the processes of data collection, verification, and the issuance of administrative documents automatically through a digital system directly connected to the Department of Population and Civil Registration (Disdukcapil). Consequently, procedures for obtaining documents such as birth certificates and family cards can be carried out more quickly, easily, and without bureaucratic obstacles, while also providing more accurate and reliable data. The overall success of this program is supported by several key factors, including adequate technological infrastructure, continuous training for officers and the community, and effective socialization through various media and community forums. A qualitative approach was used to evaluate the implementation process and its impact on the community and hospital staff. Data were collected through in-depth interviews, observations, and documentation, then analyzed using the Miles and Huberman (1994) model. The results indicate that the implementation of this digital system can significantly reduce the time and costs associated with document processing, improve data accuracy, and strengthen public trust in government services. Beyond operational aspects, the SEBLAK program also positively impacts increasing access to administrative services for communities in remote and hard-to-reach areas. This aligns with the goal of expanding digital services inclusively and reinforcing the role of hospitals as the initial point and center for civil registration services while enhancing community participation in fulfilling their administrative rights. However, challenges remain, including technical infrastructure limitations, a lack of sufficient training for human resources, and the need to improve data security capacity. Therefore, continuous capacity building for human resources and infrastructure development are crucial to ensure the sustainability and success of this program, which can serve as a model for innovative public services that other institutions in Indonesia can adopt.    

Academic stress is a psychological condition commonly experienced by high school students in response to demanding academic expectations. This study aims to analyze the relationship between social support and academic stress among students at SMA Nurul Ihsan in Palangka Raya. Utilizing a quantitative correlational approach, data were collected from 20 students using a four-point Likert scale questionnaire covering variables of social support and academic stress. Descriptive statistical analysis showed that the average score for social support was 30.25, while the average score for academic stress was 24.80. Pearson correlation analysis indicated a moderate negative relationship (r = -0.425; p < 0.05), suggesting that higher levels of perceived social support are associated with lower levels of academic stress. Peer support was identified as the primary source of social support, whereas support from family and teachers was found to be less optimal. These findings highlight the importance of strengthening effective and responsive social support systems to promote students’ psychological well-being in facing academic pressure.

Copyright royalties as an economic object in intellectual property are of particular concern in family law, especially when associated with their status as joint property in marriage. This study aims to examine and compare how the Indonesian and Malaysian legal systems regulate the distribution of copyright royalties in the context of divorce. In Indonesia, the concept of joint property is regulated in Law Number 1 of 1974, which was updated by Law Number 16 of 2019, as well as in the Compilation of Islamic Law. Meanwhile, in Malaysia, different Islamic family laws between states provide a basis for the division of joint property, including royalties, by considering the contribution of the spouse. This study uses a normative-comparative approach through literature study and analysis of legal documents. It was found that despite the differences in legal systems, both countries in principle recognize copyright royalties as part of joint property if they meet certain requirements, especially regarding the time of acquisition and the contribution of the spouse. This study emphasizes the importance of the principle of justice in the division of intangible assets in the context of a household.

Microplastics have emerged as a serious threat to tropical marine ecosystems in Indonesia, particularly in coastal areas with dense populations, major river estuaries, and busy shipping routes. This study aims to develop a predictive model of microplastic dispersion using partial differential equations based on ocean current data. The data set includes ocean currents derived from satellite imagery, global oceanographic models, and field observations, combined with information on microplastic sources from coastal human activities. The modeling process was conducted through numerical simulations using the finite difference method, taking into account geographic boundary conditions and numerical stability. The results indicate that the spatial distribution of microplastics is strongly influenced by seasonal current patterns closely associated with the Asian-Australian monsoon system. Microplastic concentrations tend to increase in areas with closed circulation and complex marine topography, with the highest accumulation identified in the Makassar Strait and the Java Sea. These findings highlight the critical role of ocean currents and other oceanographic factors in governing the transport and accumulation of microplastics in tropical seas. Ecologically, the outcomes suggest serious risks for coastal ecosystems, marine biodiversity, and the fisheries sector that supports Indonesia’s coastal communities. The implications of this study emphasize the need for more comprehensive marine environmental management strategies, strengthened field monitoring, and the integration of scientific models into plastic pollution control policies.

The abstract on the purchasing intention of tourists for Guizhou's intangible cultural heritage batik products explores the interplay of cultural significance, consumer attitudes, and social influence. It highlights how the rich history and craftsmanship associated with batik create a strong emotional connection for tourists, enhancing their willingness to purchase these items as authentic souvenirs. Positive consumer attitudes, shaped by prior experiences and appreciation for cultural heritage, further contribute to purchase intentions. Additionally, social  influence plays  a  crucial  role, as  recommendations  from peers  and  social  media endorsements significantly impact tourists' perceptions and decisions. The study underscores the importance of effectively promoting these cultural products through storytelling, community engagement, and leveraging social proof to boost sales and preserve cultural traditions through the survey of 390 Guizhou residents.