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Matrix organizational structures are increasingly being used by multinational companies in response to the complexities of global account management (GAM). This article explores the challenges and opportunities in implementing a matrix structure for GAM through a qualitative, case study-based approach. The study was conducted across four global companies in the technology and manufacturing sectors. The results show that matrix structures enhance cross-functional and cross-regional coordination, but also create role conflict, authority ambiguity, and high communication burden. This study provides strategic insights for top management to balance the need for global integration and local adaptation in the context of global strategic account management.

The rapid development of information technology has brought significant changes, particularly in the area of cybercrime, such as electronic document forgery. This research explores the role of digital forensics and information technology in proving electronic document forgery crimes in Indonesia, using a normative legal research approach. The study employs both a statute approach and a conceptual approach to analyze the effectiveness of digital forensics in uncovering electronic crimes. The findings show that while digital forensics plays a crucial role in investigating electronic document forgery, there are several complex challenges in its implementation. One of the major obstacles is the limited number of certified digital forensic experts in Indonesia, with only 147 professionals qualified in this field. Additionally, the existing legal regulations have not kept pace with the rapid advancements in digital technology, which poses significant challenges to enforcement efforts. The study identifies various technical barriers, such as the complexity of forensic technologies, the volatile nature of digital evidence, and the ever-evolving techniques used by cybercriminals. These factors complicate the process of proving electronic crimes and pose difficulties for investigators. In response to these challenges, the research recommends strategic measures such as strengthening the capacity of forensic laboratories, harmonizing legal regulations with technological advancements, and improving the competency of human resources in both technological and legal fields. The study contributes to the development of a conceptual framework for cyber law enforcement, providing a comprehensive perspective on the challenges faced in proving electronic crimes in the digital age. The research aims to inform policymakers in crafting more effective and adaptive law enforcement strategies.

This study aims to analyze the relationship between service quality and customer green satisfaction at Madani Hotel Medan. The service quality in question includes aspects such as reliability, responsiveness, assurance, empathy, and physical evidence, which are integrated with environmentally friendly practices implemented by the hotel. Green satisfaction refers to the level of customer satisfaction that is not only based on conventional services, but also on the hotel's commitment to environmental sustainability. The research method used is a quantitative approach by distributing questionnaires to 100 respondents who are guests of Madani Hotel Medan. Data were analyzed using a linear regression method to determine the effect of service quality on green satisfaction. The results of the study indicate that there is a positive and significant relationship between service quality and customer green satisfaction. This finding indicates that the implementation of high-quality and environmentally friendly services can increase overall customer satisfaction. This study provides implications for hotel management to continue to improve service quality by paying attention to sustainability aspects in order to meet the expectations of increasingly environmentally conscious customers.

The provision of in-flight catering services is a crucial component in ensuring a high-quality flying experience, guaranteeing food safety and nutritional balance to support passenger health during flights. PT. Aerofood Indonesia Denpasar is committed to being an internationally recognized catering company that provides a diverse range of meals, including Asian cuisine, Japanese/Korean cuisine, Western cuisine, Nusantara and local cuisine, pastry and bakery products for airline passengers. One of the most frequently produced main dishes is Woku Belanga Fish.This study aims to provide a comprehensive overview of the importance of food safety implementation and nutritional analysis in the in-flight catering industry. The research employs a qualitative approach through observations and interviews. Food safety assessment is conducted by determining Critical Control Points (CCPs) at each stage, from raw material reception to distribution to the aircraft. The majority of product descriptions align with the Indonesian National Standard (SNI) 01-4852-1998. Laboratory examination of the Ikan Woku Belanga dish revealed a total plate count (TPC) of 1.1 × 10⁴ CFU/g, with no detectable levels of Enterobacter, Escherichia coli, Staphylococcus aureus, or Bacillus cereus. In terms of its nutritional value, when served as a lunch option for midday flights, the Woku Belanga Fish dish meets 61.5% of the energy requirement, 85.5% of protein, 60.5% of fat, and 54.7% of carbohydrates, based on an adult daily energy requirement of 2,150 kcal.

Social media has become an integral part of students’ lives and is increasingly being used as a means of interactive learning. This study aims to analyze the effectiveness of social media use in supporting students’ learning process, by highlighting the benefits, challenges, and solutions that can be applied. The research method used is a qualitative approach with case studies, in-depth interviews, and thematic analysis. The results of the study indicate that social media provides flexibility in accessing learning materials, increases academic engagement, and facilitates discussion and collaboration between students and lecturers. However, there are several challenges, such as distraction, unguaranteed validity of information, lack of structure in learning, and gaps in access to technology. To overcome these challenges, strategies are needed such as good time management, increasing digital literacy, active roles of lecturers in directing learning, and institutional support in increasing access to technology. With the implementation of the right strategy, social media can be an effective tool in supporting interactive learning, improving students’ academic quality, and encouraging educational transformation in the digital era.    

The rapid advancement of digital technology, particularly Artificial Intelligence (AI), has reshaped various sectors, including the field of law. This study aims to examine the integration of AI in law firms’ operations, focusing on its potential benefits, legal challenges, and ethical implications in the Indonesian legal context. This research employs a qualitative approach through a normative juridical method, supported by literature review and case analysis related to the use of AI in legal practice. Relevant legislation, including Law No. 11 of 2008 on Electronic Information and Transactions, is analyzed to assess the existing regulatory framework. The study reveals that while AI enhances efficiency in tasks such as document analysis, case prediction, and legal drafting, it also raises concerns about algorithm reliability, data bias, and the absence of specific AI-related legal regulations in Indonesia. Law firms must ensure transparency, accountability, and ethical responsibility when adopting AI to align with the principles of justice. Human interaction remains crucial to maintain trust and professional integrity in client services. The research contributes to the ongoing discourse on developing legal and ethical frameworks for AI implementation in the legal sector. It suggests the need for comprehensive regulation and professional guidelines to optimize AI utilization while safeguarding justice and ethical standards. The study is intended for publication in a national academic journal.

Learning technology continues to develop as time goes by. Technology is the science of tools and skills that make humans work more efficiently. The implementation of daily learning often follows technological developments in the world of education, as do teachers and lecturers. In the field of education, technology has an influence on improving the quality of education, types of educational technology, information technology and communication and learning technology have a major role in learning. The role of technology in the field of education is as an information center and doing new things to illustrate learning and determine online learning methods. With increasingly developing technology, it can also provide benefits that have both good and bad impacts. One of the developments in technology has had a good influence by increasing self-openness in terms of expanding knowledge as information for all life in the world across borders, places and times. Negative impacts include changes in behavior, morals, rules or morals of life so that they conflict with the moral rules that apply in society. Therefore, to prevent the negative impact of using technology in learning, it is necessary to supervise parents and educators who work together in carrying out teaching and supervising children in using technology. The presence and function of technology in the world of education provides the development and growth of human resources as a determinant in achieving success in education. This kind of thing is caused by human resources themselves which are still lagging behind in using this technology in training. With today's technological developments in education, there are many new innovations to support learning. In this case, one way is to provide changes in educational facilities which are increasingly increasing and developing rapidly through technology.

This study examines the impact of government policies on social trauma healing and post-conflict social integration in Ambon, focusing on interfaith community relations and policies implemented following the Malino II Agreement. The objective of this research is to explore the effectiveness of reconciliation policies in reducing sectarian tensions and supporting the recovery of social trauma. The study employs a descriptive-analytical qualitative approach, utilizing a literature review of relevant sources, including books and articles on related policies. The findings indicate that reconciliation policies involving interfaith dialogue and engagement with local leaders have been effective in mitigating sectarian tensions and fostering social trauma recovery. However, while these policies have shown short-term effectiveness, challenges persist in ensuring their sustainability and implementation, particularly regarding social inclusivity. Additionally, the role of local religious leaders and religious institutions is crucial in creating spaces for dialogue and strengthening social cohesion, while religious education and local cultural practices also contribute to social integration. This study suggests that community-based approaches and inclusive policies that engage various societal elements are essential for achieving sustainable social peace.

This study aims to analyze the impact of e-government implementation on increasing efficiency and effectiveness in governance. This is because the important role of digital technology has contributed to improving the public administration process and decision-making in government entities. Digitalization has provided convenience and speed in administrative governance which has an impact on improving public services. Data collection techniques through in-depth interviews and observations of civil servants in Serang Regency. This study found that the implementation of e-government has a significant impact on increasing efficiency in data management and public services, as well as the effectiveness of governance. Digitalization in the context of governance also has a significant impact on efforts to strengthen public services and transparency in the government sector. This study also found that strengthening digital infrastructure and training of human resources in the public sector is needed to maximize the implementation of e-government in governance.

This study is a field research that attempts to see the extent of the application of the Al-Miftah Lil Ulum method in learning yellow books at the Tarbiyatul Aulad Sukadana Islamic Boarding School, Kayong Utara Regency. The success or failure of learning can be seen from the accuracy in choosing the method. This study aims to describe how the planning, implementation and supporting and inhibiting factors in the application of the Al-Miftah Lil Ulum method in learning yellow books at the Tarbiyatul Aulad Sukadana Islamic Boarding School, Kayong Utara Regency. The data collection methods used in this study are; observation , interviews and documentation. Data analysis was carried out through four stages, namely data collection, data reduction, data presentation, and drawing conclusions. The results of the study indicate that 1) The planning of the Al-Miftah Lil Ulum method in learning yellow books at the Tarbiyatul Aulad Islamic Boarding School includes a) the ustadz first reads the learning objectives in the Al-Miftah Lil Ulum method guidebook b) the ustadz first muthala'ah again the material to be delivered, c) the ustadz tells the students to memorize vocabulary and nadzhom imrithi and alfiyah related to the material to be studied. 2) The implementation of the Al-Miftah Lil Ulum method in learning yellow books at the Tarbiyatul Aulad Islamic Boarding School includes the following steps : Opening with Prayer and Intention, Introduction to Vocabulary (Mufradat), Gradual Understanding of Nahwu and Shorof Rules, Application of Rules Through Practical Exercises, Memorizing Vocabulary and Rules, Dialogue and Light Conversation (Muhadatsah), Reading and Translating Texts, Periodic Evaluation and Tests, Reinforcement with Yellow Books (Advanced Level) . 3) supporting factors: availability of competent Ustadz, structured and gradual curriculum, student discipline in memorizing and muthala'ah, supportive learning environment, inhibiting factors: differences in academic background of students, limited learning time, lack of supporting learning media, physical fatigue of students.

The implementation of financial technology (FinTech) has significantly transformed the banking sector in Indonesia, impacting the quality and accessibility of services offered. This study examines the strengths, weaknesses, opportunities, and threats (SWOT) associated with the adoption of FinTech in the banking industry. Using a qualitative approach, data was collected from industry reports, case studies, and expert interviews to provide a comprehensive analysis. The results highlight several strengths, including improved efficiency, enhanced customer experience, and expanded financial inclusion. However, weaknesses such as high operational costs and cybersecurity risks remain prevalent. Opportunities for growth lie in the increasing digital literacy and government support, while threats include intense competition and regulatory challenges. This study concludes that while FinTech presents significant potential to elevate banking service quality in Indonesia, its success depends on addressing key challenges through strategic innovation and robust policy frameworks.

Hypertension and diabetes mellitus are significant health issues that can lead to serious complications such as cardiovascular diseases, stroke, and kidney failure. Efforts to control these diseases are essential to improving the quality of life for communities. Based on this background, the community service team from Mitra Bunda Health Institute organized health education and screenings on Nguan Island, Batam City. This initiative aimed to provide prevention and management of hypertension and diabetes mellitus for residents of RT 001 and RT 002 of Nguan Island. The implementation methods included blood pressure and blood sugar tests, health education through visual media, and health promotion adhering to health protocols. The high level of community participation reflects a positive response to efforts aimed at preventing and managing these diseases. Evaluation results show that the activities were successfully carried out, with participants following health education sessions and screenings in an orderly manner according to the established health protocols. Collaboration among the community, cadres, neighborhood heads, and local authorities has had a positive impact on raising awareness about the importance of managing hypertension and diabetes mellitus. These activities are planned to be conducted regularly to create a healthier environment on Nguan Island. Full support from various parties is essential to ensure the sustainability of this program for the improvement of community health.

This study aims to enhance students' learning outcomes in Natural Science (IPA) through the demonstration method in fourth-grade students at SD Inpres Teas, Noebeba District, Timor Tengah Selatan Regency. The research was motivated by low science learning outcomes, with 60% of students failing to meet the Minimum Competency Criteria (KKM) of 70. Conventional teaching methods contributed to students' passivity and lack of engagement. This Classroom Action Research (CAR) follows the Kemmis and McTaggart model, consisting of two cycles with four stages: planning, implementation, observation, and reflection. The study involved 10 fourth-grade students, with data collected through learning outcome tests, observations, and teacher interviews. Descriptive quantitative analysis compared student performance before and after intervention. Results indicated that the demonstration method effectively improved science learning outcomes. Initially, students scored an average of 73.5, with a mastery rate of 40%. After applying the demonstration method in cycle I, the average increased to 84.1, with 70% mastery. In cycle II, refining teaching strategies led to an average score of 90.1, with 90% mastery. The method also enhanced student engagement, teamwork, and conceptual understanding. These findings suggest that the demonstration method is an effective strategy for improving science learning outcomes. Teachers are encouraged to incorporate demonstrations regularly, and schools should provide necessary resources to optimize learning experiences.

The integration of Islamic education into a nation’s educational system represents a strategic effort to align religious and national educational objectives under a unified policy framework. In many Muslim-majority countries, the responsibility for managing Islamic education is delegated to local governments as part of a broader national consensus involving various educational stakeholders. This arrangement, however, often raises tensions because education policy is inherently a political decision influenced by state interests and ideological considerations. The process of incorporating Islamic education within the national system reflects the dynamic interplay between religion and politics, where Islamic education both shapes and is shaped by political structures. This study explores how political power affects the development, autonomy, and implementation of Islamic education policies. The objective is to highlight the challenges of maintaining educational freedom and religious authenticity while ensuring state oversight and quality assurance. The findings emphasize that a deep understanding of educational politics enables Muslim educators and policymakers to advocate for Islamic education that aligns with Islamic principles yet remains relevant within the national educational framework. Therefore, the balance between state control and institutional independence is essential in realizing the holistic goals of Islamic education in contemporary society.

Climate-induced migration is becoming an increasingly significant global issue, driven by environmental changes such as rising sea levels, extreme weather events, and resource scarcity. Despite its growing importance, current legal frameworks inadequately address the protection of climate migrants, leaving them vulnerable and without clear legal rights. This research aims to propose an integrated social-environmental justice framework to address the legal accountability for climate-induced migration, focusing on the recognition of migrant rights, state responsibilities, and environmental protection. The study uses a comparative legal analysis to examine legal systems across various countries and incorporates field data from climate-vulnerable coastal communities through interviews, surveys, and legal case reviews. The research finds that the proposed framework enhances migrant recognition and clarifies state responsibilities in 70% of reviewed legal cases, offering a more comprehensive solution compared to traditional environmental and human rights approaches. The framework's integration of legal, social, and environmental elements provides a holistic response to climate migration, emphasizing equity and sustainability. However, challenges such as political resistance, fragmented governance, and limited funding hinder full implementation. The study concludes by recommending that governments and international bodies adopt this framework and strengthen their commitment to legal protections and climate adaptation strategies for displaced populations. Further research should focus on refining legal frameworks, addressing implementation barriers, and expanding the scope of social-environmental justice to better support climate migrants.

This study aims to analyze the effect of financial literacy and the application of financial records on the performance of MSMEs in Bojonegoro District, with a focus on angkringan businesses. This research uses quantitative methods with descriptive and associative approaches. Data were collected through questionnaires and analyzed using SPSS. The results showed that the application of financial records had a significant effect on the performance of MSMEs while financial literacy did not show a significant effect. Simultaneously, financial literacy and financial records have a significant effect on performance. This research confirms the importance of good financial management through structured records to improve the sustainability of MSME businesses, especially in the context of micro businesses such as angkringan.

Ethics in face-to-face discussion learning for accounting students finds new challenges when AI has been widely used. This study aims to determine the dimensions of legality, ethics, and behavior of AI use in accounting students' discussions. This study is exploratory descriptive. Primary data were collected through interview methods. Secondary data was obtained through a literature study. Respondents were 3rd-semester students of the accounting study program who had not taken the Professional Ethics course. The findings from the legal aspect show that there is a legal vacuum related to the results of AI's work. Therefore, the results of AI's work are owned by users who download it and agree to the terms and conditions that apply to the AI ​​installed on their devices. In this regard, we recommend the implementation of the Work Made For Hire Doctrine. The Ethics Aspect is still related to the legal vacuum aspect, so students need rules or initial agreements in using AI in face-to-face discussion activities. The result strengthens the evidence of deontological ethics in Accounting students. The benefits of using AI from the results of this study are to increase class activity, so that lecturers are expected to elaborate on the use of AI in their lecture methods. Another positive side of using AI is because the answers are too broad and often inconsistent, this condition triggers students’ critical thinking. On the other hand, students generally use AI to save time. Therefore, it is recommended that accounting student lecturers provide a different perspective on the importance of studying lecture material, and emphasize the assessment of each individual based on the process, not on the result.

The quality of financial reporting has become increasingly important in the digital era, particularly for manufacturing companies facing complex operational challenges. The implementation of accounting information systems (AIS) and human resource competency are critical factors that may influence financial reporting quality. This study aims to examine the effect of accounting information systems implementation and human resource competency on the financial reporting quality of manufacturing companies listed on the Indonesia Stock Exchange (IDX). This quantitative study employed a survey design with primary and secondary data collection. The sample consisted of 150 manufacturing companies listed on IDX during 2020-2023, selected using purposive sampling. Data were collected through structured questionnaires distributed to finance managers and financial statement analysis. Multiple regression analysis was used to test the hypotheses. The findings indicate that accounting information systems implementation has a significant positive effect on financial reporting quality (β = 0.456, p < 0.01). Human resource competency also shows a significant positive effect on financial reporting quality (β = 0.387, p < 0.01). The simultaneous effect of both variables explains 68.7% of the variance in financial reporting quality (R² = 0.687, F = 165.42, p < 0.01). Both accounting information systems implementation and human resource competency significantly enhance financial reporting quality. Manufacturing companies should prioritize investing in advanced AIS technology and developing human resource competencies to improve their financial reporting quality.

This research aims to (1) explain the murabahah financing system at BMT Insan Sejahtera, (2) SWOT analysis of the development of BMT Insan Sejahtera, (3) MUI fatwa regarding usury-free murabahah financing. This study uses a qualitative descriptive method. With primary and secondary data types. Data triangulation is carried out using the interview method. The results shown in the study (1) financing at BMT Insan Sejatera, present changes to the welfare of members. Based on the conclusions of the members, BMT has had a positive impact on increasing business and welfare. With amount based on murabahah financing as of January 1, 2024, to October 23, 2024, it is said to be Rp. 2,390,914,753.00 as many as 272 members, (2) The location of the current financing in the first quadrant (positive, positive) is a profitable position, which supports the implementation of an aggressive strategy (3) And that the installment payment period for murabahah financing at BMT Insan Sejatera does not affect the total price of the goods that have been agreed upon. This proves that the murabahah financing practice at BMT Insan Sejahtera does not contain usury.

The implementation of science learning in schools not only aims to improve students' academic understanding, but also plays an important role in building religious character. Research shows that the integration of religious values in science learning can strengthen students' belief in religious teachings and increase their positive behavior. For example, Islamic values integrated into science materials at the SD/MI level can encourage students to be more convinced of the existence of Allah and follow His provisions, thus forming a strong religious character. In addition, learning approaches that prioritize routine activities such as praying together and reading the Qur'an before lessons have also proven effective in instilling religious character. Furthermore, the application of learning modules that integrate basic concepts of science with Islamic values, such as those conducted at the University of KH Abdurrahman Wahid Pekalongan, shows that students can better understand the material while internalizing religious values in their daily lives. Other studies also emphasize the importance of character education programs integrated in the curriculum, where religious activities at school, such as congregational prayers and holiday celebrations, contribute significantly to the formation of students' religious character. Thus, well-designed science learning can be an effective means to build students' religious character.