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This study aims to conduct a comparative analysis of the implementation of PSAK 238 (Intangible Assets) and PSAK 236 (Impairment of Assets) within Indonesian manufacturing companies. Using a quantitative descriptive design, the research draws on annual reports of 50 selected manufacturing entities listed on the Indonesia Stock Exchange for the fiscal year 2023. Key variables include recognition, measurement, amortisation (for PSAK 238) and impairment indicators, recoverable amount, reversal-conditions (for PSAK 236). Findings indicate that although majority of firms comply with recognition criteria under PSAK 238, significant discrepancies persist in the disclosure of measurement model usage and the reversal of impairment losses per PSAK 236. The implications highlight the need for enhanced audit procedures and training for preparers of financial statements to ensure robust, transparent reporting. The study contributes theoretically by bridging standard-setting literature and empirically by offering insight into Indonesian practice. Implications for regulators and practitioners are discussed.

This study aims to analyze the development of debit card, credit card, and e-money usage and inflation in Indonesia, while also examining the effect of these three payment instruments on inflation from January 2015 to July 2025. The method used is the Error Correction Model (ECM) with the help of Eviews 12 software, while data was obtained from Bank Indonesia (BI) and the Central Statistics Agency (BPS). The results show that in the long term, debit cards do not have a significant impact on inflation. Conversely, credit cards have a positive and significant impact, indicating that increased credit card usage can drive up inflation. On the other hand, e-money has a negative and significant effect on inflation in the long term, so that increased e-money transactions actually tend to suppress inflation. In the short term, these three payment instruments—debit cards, credit cards, and e-money—do not show a significant impact on inflation in Indonesia. These findings provide insight into the dynamics of non-cash payment instruments and provide assurance regarding price stability.

The rapid advancement of information technology requires teachers to possess adequate digital skills and understanding to support the learning process. A website serves as an essential digital medium that can be utilized for providing information, learning materials, activity documentation, and facilitating communication among teachers, students, and the school. This study aims to develop and manage a school website as a means to enhance information technology knowledge for teachers at SMP Bina Bangsa Mandiri Cikeas, Bogor Regency. The research employed a system development approach, including needs analysis, design, implementation, and evaluation of website usage by teachers. The results indicate that the developed website provides ease of access in managing school information, preparing digital learning content, and improving teachers’ digital literacy. Moreover, the website serves as a collaborative platform that supports teachers in sharing materials and teaching innovations. Therefore, developing and managing a website effectively contributes to enhancing information technology competence among junior high school teachers.

The rapid advancement of information technology requires teachers to possess adequate digital skills and understanding to support the learning process. A website serves as an essential digital medium that can be utilized for providing information, learning materials, activity documentation, and facilitating communication among teachers, students, and the school. This study aims to develop and manage a school website as a means to enhance information technology knowledge for teachers at SMP Bina Bangsa Mandiri Cikeas, Bogor Regency. The research employed a system development approach, including needs analysis, design, implementation, and evaluation of website usage by teachers. The results indicate that the developed website provides ease of access in managing school information, preparing digital learning content, and improving teachers’ digital literacy. Moreover, the website serves as a collaborative platform that supports teachers in sharing materials and teaching innovations. Therefore, developing and managing a website effectively contributes to enhancing information technology competence among junior high school teachers.

This study analyzes the influence of Ethical Anxiety, Ethical Risk Perception, and Ethical Awareness on students’ Academic Performance, with the use of Generative AI as a mediating variable. The method employed is quantitative, using the SEM-PLS approach with 41 questionnaire items. The results indicate that the instruments are valid and reliable, with R-squared values of 0.727 for Generative AI Usage and 0.705 for Students’ Academic Performance. Surprisingly, Ethical Anxiety and Ethical Risk Perception have a significant positive effect on Generative AI Usage, which partially mediates their impact on Academic Performance. However, mediation does not occur in the relationship between Ethical Awareness and Academic Performance. These findings suggest that ethical factors play an important role, but their influence on AI usage and its impact on academic outcomes is not uniform within the academic environment.

The purpose of this study is to analyze the strategic role of the Green Human Resource Information System (Green HRIS) in bridging the transformation of human resource management with the demands of Environmental, Social, and Governance (ESG) principles, specifically examining how Green HRIS contributes to sustainable HR practices, organizational performance, and digital HR transformation. Using a Systematic Literature Review (SLR) approach, this study identifies, evaluates, and synthesizes prior research by conducting a structured search across major academic databases—Scopus, Web of Science, Springer, Elsevier, and Wiley—for publications from 2020 to 2025 that address green HRM, HR digitalization, sustainable HR practices, and ESG integration. The review process includes screening titles, abstracts, and full texts, extracting key data, and categorizing findings into environmental, social, and governance dimensions. The results demonstrate that Green HRIS strengthens ESG implementation by reducing paper usage, lowering carbon emissions, and promoting sustainable HR practices such as digital recruitment and e-learning, while also improving governance through enhanced transparency, accountability, regulatory compliance, and real-time reporting. Empirical evidence indicates that Green HRIS fosters employee engagement, organizational innovation, and the development of green competitive advantages. Practically, the study highlights how organizations, policymakers, and HR managers can utilize Green HRIS to optimize digital transformation and meet ESG requirements, thereby reinforcing legitimacy and long-term competitiveness within the green economy. This research offers originality as one of the first systematic reviews addressing Green HRIS in the ESG era, integrating theories such as the Resource-Based View, Technology Acceptance Model, and organizational sustainability theory, while also mapping trends, best practices, and gaps for future research.

This study aims to analyze the influence of entertainment content consumption on TikTok toward the stress levels of university students. TikTok has become one of the most frequently used social media platforms among young adults, offering entertainment, distraction, and emotional relief. Meanwhile, academic stress is a common issue among students due to heavy coursework, deadlines, and pressure to perform. This research uses a quantitative method with a survey distributed to 100 active university students aged 18–24 who own a TikTok account and consume entertainment content such as comedy, challenges, and viral videos. Data were analyzed using descriptive statistics and simple linear regression. The results show that the overall frequency of using TikTok for entertainment is very high (mean = 4.26), while the level of academic stress also falls into the high category (mean = 4.06). Regression analysis indicates that TikTok entertainment content significantly affects students’ stress levels (p < 0.001). Result found is positive, meaning higher TikTok usage is associated with higher stress. The significance value based on the simple linear regression coefficient table is 0.000 < 0.05, so it can be concluded that the variable Use of TikTok Entertainment Content (X) has an effect on the variable Stress Levels Among Students (Y).

This study aims to analyze the influence of policy effectiveness and efficiency on public trust and the use of the Trans Siginjai public transportation system in Jambi City. The research background stems from the low public interest in using Trans Siginjai services since its operation in 2017, as reflected in the relatively small number of daily passengers. This research employs a quantitative method with an explanatory approach. Primary data were collected through a Likert-scale questionnaire distributed to 100 respondents determined using the Slovin formula, while secondary data were obtained from official documents and local media publications. Data were analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method with the assistance of SmartPLS 4 software. The results show that both effectiveness and efficiency have a positive and significant effect on public trust, while trust significantly influences the level of Trans Siginjai usage. These findings emphasize that the success of public transportation policy depends not only on operational efficiency but also on the government’s ability to build public trust through consistent and high-quality service delivery.

Digital transformation has reshaped community life by increasing internet dependency in daily communication, financial transactions, and public services. However, this rapid development has also intensified cybersecurity risks, particularly link-based scams and the misuse of Artificial Intelligence (AI). Limited digital literacy at the family level makes communities vulnerable to phishing attacks, personal data breaches, and AI-generated fraud. This community service program aimed to strengthen digital literacy among residents of RW 03 Kalipancur, Semarang, through participatory education focusing on link scam detection and responsible AI usage. The program involved interactive lectures, case discussions, simulations, and pre-test and post-test evaluations with 18 participants from family groups, PKK cadres, and elderly residents. The results showed a significant increase in understanding, from an average pre-test score of 43% to a post-test score of 84%. Beyond knowledge improvement, participants demonstrated increased awareness and behavioral change toward safer digital practices. The findings suggest that community-based participatory approaches effectively enhance family-level digital resilience and can serve as a replicable empowerment model in other communities facing similar digital threats.

This study aims to describe the implementation of Indonesian language development through the learning of standard words and the Enhanced Spelling System (EYD) at MTs Sambongjaya. The method used is a descriptive qualitative method, with data collection techniques consisting of observation and documentation. The development activities were carried out by applying the Team Games Tournament (TGT) learning model. The results of the study indicate that the implementation of the TGT model was able to improve students’ motivation and understanding of standard word usage and EYD. Students appeared enthusiastic during the learning process, although some still experienced difficulties in reading and applying correct spelling. The TGT model created a competitive yet collaborative environment that enhanced students’ engagement in learning. Despite the challenges, the model proved effective in fostering students’ awareness of the importance of using proper and correct language. It also encouraged them to be more careful in applying EYD rules, which contributed to their language proficiency. The study concludes that Indonesian language development activities through learning standard words and EYD, supported by the TGT model, can significantly enhance students’ language skills and understanding, thus improving their overall language use in educational settings. This approach can serve as a model for similar educational institutions aiming to enhance language proficiency.

In the context of the influence of social media on the learning concentration of Students in the learning concentration if students in the J-PBSI (Indonesia Language and Literature Education Department) at Lambung Mangkurat University, social media is one of the most influential technological products in the lives of students today. Students in J-PBSI at Lambung Mangkurat University are increasingly dependent on various digital platfroms to support their educational processes. Theses applicantions have become essential tools for socializing and sharing information with other students. The influence of social media use on the learning concentration of J-PBSI students shows that many students experience a lack of focus while studying due to the distracting effects of social media. This distraction often reduces students’ ability to contcentrate, which in turn affects their overall to concentrate, which in turn affects their overall learning performance. This study uses a descriptive qualitative method with in-depth interviem techniques conducted with several students from the Indonesia Language and Literature Education Department. The results of the most students use sosial media on a daily basis. High usage of social media tends to decrease learning concentration because students are often distracted by notifications of the urge to open social media while studying. However, there are also J-PBSI students who use social media effectively, utilizing it as an additional learning resource. Thus, the influence of social media is twofold, depending on the intensity and purpose of ir use. This study aims to determine the extent to which social media affects students’ learning concentration. It is also expected to provide a better understanding of how social media influences the learning process. Students are encouraged to use social media wisely and responsibly so that is does not interfere with their focus on studying, but instead supports their academic activities.

The digital transformation of payment systems has become essential for micro, small, and medium enterprises (MSMEs) to improve transaction efficiency and expand market accessibility. This community service program was conducted to introduce and implement the use of QRIS through the Dana Bisnis application for four MSMEs located in the Makam Raja-Raja Imogiri tourism area Yogyakarta : Warung Wahyu, Warmindo Babe, Warung Pecel Bu Yani, and Warung Pecel Bu Elti. Initially, all MSMEs relied solely on cash transactions, leading to difficulties in financial recording and limited access to digital financial services. The program consisted of several stages, including on-site surveys, problem identification, explanation of digital payment benefits, training on QRIS registration and usage, and continuous assistance during the transition process. The results indicate a significant improvement in MSMEs’ understanding of digital payment systems and a gradual shift towards non-cash transactions. Evaluation findings show that approximately 60% of daily transactions were conducted via QRIS, and business owners reported benefits such as simplified bookkeeping, faster payment processing, and enhanced transaction security. This program demonstrates that QRIS-based digital payment systems can be effectively implemented in traditional MSMEs through proper mentoring and hands-on guidance. The initiative also plays a strategic role in promoting financial inclusion and strengthening MSME competitiveness in tourism areas. Continued efforts remain necessary, particularly in enhancing digital literacy and expanding access to supporting technology to ensure equitable adoption of digital payment systems.

This study aims to analyze the use of Instagram as a medium for language development in the correct use of the preposition "di" according to the guidelines of Ejaan yang Disempurnakan (EYD) edition V. Although the Indonesian language has clear writing rules, inaccuracies in the use of the preposition "di" are still frequently found in both print and digital media. One of the contributing factors is the low level of public understanding of these rules. Therefore, language development through Instagram is considered an effective way to raise awareness and improve understanding among the public. This research employs a descriptive qualitative approach, collecting data through Instagram’s polling feature, which allows the researcher to measure audience understanding of the correct usage of "di". The results show an increase in audience comprehension after receiving explanations regarding the correct usage, although many respondents still showed inaccuracies in the use of "di". Therefore, a broader and more sustained language development effort via social media is needed to enhance public awareness of correct prepositional writing. This research is expected to serve as a foundation for the development of more interactive and practical language development strategies, especially in the context of social media. Keywords: 

In today's digital era, the freight forwarding industry has become one of the fastest-growing sectors. The rapid growth of the digital economy has increased the need for fast, safe, and efficient delivery services. However, intense market competition in this industry has pushed companies to build a strong brand image. This is related to the increasingly fierce competition in the freight forwarding sector, such as JNE, SPX Standard, Tiki, and Pos Indonesia. This research is useful for companies and academics: it can serve as a shared reference for examining the influence of brand image on service usage decisions, in the development of theories and concepts in marketing and Islamic economics. The purpose of this study is to analyze the influence of brand image on the decision to use J&T Express's freight forwarding services. The research method used was quantitative, with a survey approach. A questionnaire was distributed to 117 respondents who were active users of J&T Express services. Data analysis was conducted using multiple linear regression with the help of SPSS version 26 software. The results showed that brand image had a positive and significant effect on the decision to use services, with a significance value of 0.015 (<0.05).

The innovation of learning-based instructional videos holds great potential to enhance interaction during the learning process. This study aims to evaluate the effectiveness of using learning-based videos compared to traditional teaching methods. Using a qualitative approach with classroom action research (CAR), data were collected from 91 students across two schools through questionnaires and direct observation. The findings reveal that video usage not only enhances students’ learning motivation but also fosters active engagement in class discussions. Visually and interactively presented videos assist students in understanding complex concepts, despite challenges such as technological limitations and insufficient teacher training. This study concludes that the innovation of video-based learning significantly contributes to improving teaching effectiveness and student motivation, emphasizing the need for improved technological infrastructure and teacher training to optimize technology-based learning.

The development of information and communication technology has driven digital transformation across various sectors, including local governments adopting the Smart Regency concept. Digital literacy plays a vital role in supporting the success of Smart Regency implementation, as it determines citizens’ ability to access, understand, and utilize technology effectively and safely. This study aims to measure the digital literacy level of Sleman Regency residents and analyze its contribution to Smart Regency development. The research employs a survey method by distributing questionnaires to residents in several areas of Sleman. The instrument was designed based on four dimensions of digital literacy: technological ability, digital security, problem-solving, and online communication and collaboration. Data were analyzed using descriptive quantitative techniques to illustrate digital literacy levels based on demographic factors and technology usage intensity. The results indicate that most Sleman residents possess a moderate level of digital literacy, with notable variations in digital security and online collaboration aspects. These findings provide implications for local governments to strengthen digital education programs and expand technology access as part of an inclusive and sustainable Smart Regency development strategy.

This article will explain the usage of 21st-century learning for the improvement of historical literacy and students’ character. History class, according to some students, might be considered boring. That is why an entertaining way to teach history is needed to improve students’ historical literacy and make the learning process more engaging and effective. Good historical literacy not only helps students understand the past but also plays a crucial role in shaping their character based on the values embedded in historical subjects. The method used in this article is qualitative, and the analysis is based on various literature sources related to 21st-century learning approaches. The findings highlight how integrating 21st-century learning strategies such as digital tools, interactive activities, and collaborative learning can transform the history learning process. By making history more engaging and interactive, students are not only able to improve their understanding of historical events but also internalize positive character traits, fostering critical thinking, responsibility, and empathy, all of which are essential for their personal development.

The development of Information Technology in recent years has been very rapid, including the development of social media. Almost all layers of society use social media, and in today's life, it is difficult to be separated from social media. However, this development does not match the understanding of healthy social media usage. Not a few, in fact many, members of society have encountered legal cases due to a lack of understanding of how to use social media. Some become victims and perpetrators without realizing it; some people become victims because they are not proficient in technology, while others become victims or even perpetrators due to not understanding the legal rules. This results in legal consequences that will have broad impacts, not only on the children and their families but also on the victims and society. This legal counseling collaborates knowledge of technology and legal understanding, so it is expected to provide understanding to all teenagers at SMA N 5 Batanghari. About Ethical and Law-Based Social Media Education. Providing understanding to students of SMA N 5 Batanghari about a healthy digital culture: healthy and law-based social media education and providing understanding of preventive measures to avoid becoming victims or perpetrators of criminal acts in the future.

This study aims to examine and explain the influence of customer experience, service quality, and promotion on the decision to use the OVO application among Uniska Kediri students. The research applied a probability sampling method using a saturated sample approach for an unknown population, calculated through the Hair formula, and obtained 114 respondents. The data were analyzed using several statistical tests, including validity, reliability, normality, multicollinearity, heteroscedasticity, linearity, and determination (R²), processed through SPSS version 25.The research findings show that the customer experience variable does not have a significant effect on the decision to use the OVO application, with a significance value of 0.380 > 0.05 and a t-count of 0.882 < t-table of 1.981. Similarly, the service quality variable also does not significantly affect the decision to use, with a significance value of 0.833 > 0.05 and a t-count of 0.211 < t-table of 1.981. In contrast, the promotion variable has a significant positive effect on the decision to use the OVO application, with a significance value of 0.001 < 0.05 and a t-count of 3.287 > t-table of 1.981. Simultaneously, customer experience, service quality, and promotion collectively have a significant influence, with a significance value of 0.000 < 0.05 and an F-count of 6.883 > F-table of 2.69. The R² value reflects the combined effect of these variables on user decisions.

The main objective of this research is to analyze the simultaneous and partial influence of helmet use behavior, vehicle condition, and traffic discipline on driving safety levels on the Pandanaran Road Section, Boyolali Regency. High motorcycle usage in Indonesia contributes significantly to high accident rates, where human, vehicle, and regulatory factors are crucial elements that need in-depth assessment. The study employs a quantitative approach with a survey method, involving 100 motorcycle riders crossing the road using the Incidental Sampling technique. Data was analyzed using Multiple Linear Regression. The results indicate that all three independent variables (helmet use behavior, vehicle condition, and traffic discipline) have a positive and significant influence on driving safety. The vehicle condition variable was identified as the most dominant factor affecting driving safety, with a regression coefficient of 0.397. Overall, these three variables contribute 47.4% to driving safety. The implication of this finding emphasizes the importance of policy intervention that focuses not only on behavior but also on the supervision of vehicle technical roadworthiness.