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The purpose of this research is to build a review study to analyse the situation of successful companies in the use of digital twinning to reduce waste and losses that occur in the lack of accurate investment of time and efforts made, and from this basis was presented a set of previous studies related to digital twinning in order to determine the findings of these studies and discuss them by identifying points of similarity and difference between these studies,  And then come up with an idea and a new mechanism to determine the behaviours that companies can pursue in order to apply digital twinning, and on this basis the research discussed the conceptual framework of digital twinning and then the mechanisms through which companies can use it in order to develop their ability to achieve strategic success and competitiveness, the research has come out with several results, foremost of which was that digital twinning works to build a digital model that parallels competing companies through data analysis, improving their efficiency, accelerating innovation, predicting trends, and Then improve the customer experience and achieve integration between the current systems and the systems pursued by other companies.

Product packaging is an important element in creating the identity and attractiveness of a product, especially for small and medium enterprises (SMEs). This research aims to develop an online-based packaging design service through the PackDe platform that offers easy access, transparent pricing, and a variety of customizable design options. The methods used include literature study, competitor observation, and social media analysis to understand market needs and current design trends. The results show that PackDe is able to provide functional and aesthetic packaging design solutions, supporting SME product branding effectively. Nevertheless, challenges such as limited human resources and marketing need to be overcome to reach a wider market. The implications of this research show that digital-based packaging design innovation can improve the competitiveness of SME products in national and global markets. PackDe is expected to be a strategic partner for SMEs in creating packaging that is not only visually appealing but also has added value to the packaged product.

Inhiven Design is a company that combines graphic design with interior design to provide creative and integrated solutions in various fields such as housing, offices, and commercial. The author's purpose in conducting this study is to analyze the history of the early formation of Inhiven Design? Then what are the problems faced during the establishment of Inhiven Design? And how does Inhiven Design optimize sales in its marketing? The method used in this study is qualitative observation with primary data collection through direct interviews. This study examines the development of Inhiven Design, including the company profile, history of its establishment, and marketing and management strategies implemented. Data were collected through qualitative observation and direct interviews with team members to understand the marketing strategy carried out by Inhiven Design by applying contemporary trends in interior design. The results of the analysis show that the success of Inhiven Design depends not only on technical skills and creativity, but also on the ability to adapt to market changes and maintain good relationships with customers and business partners.

This research explores English Literature students’ perspectives on digital literacy through visual content on the @rappersrelated Instagram account. The main focus is how this platform facilitates digital literacy skills by using design composition analysis, supporting critical thinking, and enriching aesthetic appreciation and cultural trends. This research used qualitative methods with the participation of 10 UNIMED English Literature 7th semester students to gain in-depth insights into their experiences. Thematic analysis showed that Instagram enhances visual literacy, but also faces challenges such as ambiguous interpretation and limited cultural context. The findings provide valuable insights into the role of social media in supporting digital literacy in the digital age.

This research examines the aspects of relevance, effectiveness, and impact of children's literature on the development of children in Indonesia. In the ever-evolving digital era, this study investigates how traditional children's literature continues to maintain its significance for contemporary generations. The methodology used includes a comprehensive analysis of existing literature, interviews with education experts, and observations of children's literature consumption patterns. The main findings indicate that classic children's literature maintains its relevance through the transmission of universal values and cultural heritage, as well as through adaptation into contemporary formats. The effectiveness of children's literature is proven in the improvement of literacy skills, emotional development, and social learning. Recent developments in children's literature show innovative trends, including theme diversification and the use of digital platforms. Furthermore, this research reveals the significant influence of children's literature on various aspects of development, including cognitive, emotional, social, and the formation of cultural identity. Children's literature serves as a catalyst in stimulating imagination, enriching vocabulary, and facilitating understanding of emotional complexities and social dynamics.The implications of this study emphasize the importance of integrating diverse children's literature into the education curriculum, as well as collaboration between educators, writers, and other stakeholders to create relevant and impactful content. Recommendations for future research include a deeper exploration of the long-term effects of children's literature exposure on individual development, as well as an investigation into the potential of children's literature in addressing contemporary issues such as digital literacy and global awareness.

This research examines the aspects of relevance, effectiveness, and impact of children's literature on the development of children in Indonesia. In the ever-evolving digital era, this study investigates how traditional children's literature continues to maintain its significance for contemporary generations. The methodology used includes a comprehensive analysis of existing literature, interviews with education experts, and observations of children's literature consumption patterns. The main findings indicate that classic children's literature maintains its relevance through the transmission of universal values and cultural heritage, as well as through adaptation into contemporary formats. The effectiveness of children's literature is proven in the improvement of literacy skills, emotional development, and social learning. Recent developments in children's literature show innovative trends, including theme diversification and the use of digital platforms. Furthermore, this research reveals the significant influence of children's literature on various aspects of development, including cognitive, emotional, social, and the formation of cultural identity. Children's literature serves as a catalyst in stimulating imagination, enriching vocabulary, and facilitating understanding of emotional complexities and social dynamics.The implications of this study emphasize the importance of integrating diverse children's literature into the education curriculum, as well as collaboration between educators, writers, and other stakeholders to create relevant and impactful content. Recommendations for future research include a deeper exploration of the long-term effects of children's literature exposure on individual development, as well as an investigation into the potential of children's literature in addressing contemporary issues such as digital literacy and global awareness.

This research which discusses the role of content marketing in product quality in the TikTok application has a significant influence on the perception of product quality in TikTok. The majority of respondents stated that creative and relevant content influenced their perspective on product quality, tended to rate positively when the content presented could attract attention with clear information and build emotional connections. Further analysis of TikTok video content shows success based on the utilization of trends, selection of appropriate narratives, use of features such as hastag challenges. However, the success of content cannot be separated from a deep understanding of the target audience, therefore brand personalization must be a balance between entertainment and promotion.

The purpose of this study is to evaluate how the trend of PT Adaro Energy Tbk's financial performance in terms of solvency, profitability, and liquidity. To measure financial performance, PT Adaro Energy Tbk's financial statements from 2017 to 2019 are used as sources, and the ratios used are solvency, profitability, and liquidity ratios. The study found that over the past three years, the company's profitability ratio has shown a downward trend. This is indicated by the decrease in GPM (Gross Profit Margin), OPM (Operating Profit Margin), NPM (Net Profit Margin), ROA (Return on Assets), ROE (Return on Equity), and liquidity ratio, as indicated by the decrease in the CR (Current Ratio) proxy ratio. Only the financial solvency ratio shows the progress indicated by the declining solvency rate of the proxies.

Tourism is one of the key sectors in driving regional economic growth. The potential of tourism attractions contributes to local community income and Regional Original Revenue (PAD) through tourism development. Central Tapanuli Regency has significant tourism potential that can be optimally managed to enhance PAD.This study aims to examine the extent to which the tourism sector contributes to increasing PAD and boosting the local economy in Central Tapanuli Regency. The research employs a quantitative approach using OLS regression analysis based on secondary data collected from the Central Bureau of Statistics of Central Tapanuli Regency from 2014 to 2023.The findings indicate a positive relationship between tourist visits, both domestic and international, and PAD. However, hotel occupancy rates show a negative correlation with PAD. Interestingly, this study highlights that hotel occupancy rates have a negative relationship with PAD. This finding suggests that the government needs to pay attention to factors affecting hotel occupancy rates, such as changing tourism trends and management leakage.The implementation of this research emphasizes the need for policy evaluation and enhanced supervision of hotel occupancy rates.

In the era of rapid digital transformation, social media platforms have become dominant tools for communication, marketing, and consumer interaction. Among these, TikTok has emerged as one of the most influential spaces for creative digital promotion, particularly for small businesses and creative industries. This study explores @dyputustudio’s utilization of TikTok as a promotional medium for its self-photo studio services, focusing on how the platform is used to build interactions and relationships with consumers. The research employs a qualitative descriptive approach, emphasizing observation, interviews, and documentation analysis to understand Dyputu Studio’s promotional strategies and audience engagement patterns. Findings reveal that TikTok functions not only as a promotional channel but also as a space of social interaction and digital community formation between the studio and its consumers. The platform’s interactivity, algorithmic visibility, and audio- visual creativity enable Dyputu Studio to effectively showcase its self-photo studio services, stimulate audience participation, and cultivate brand loyalty. This study demonstrates that digital communication on TikTok aligns with Pierre Lévy’s New Media Theory, which highlights interactivity, hypertextuality, and networking as key dimensions of modern media engagement. Through consistent content creation, responsive communication, and trend adaptation, Dyputu Studio successfully transforms social media presence into a form of digital relationship marketing. The study contributes to the understanding of how small creative businesses can leverage social media to achieve marketing and communicative goals in the digital era.

The institution of marriage in Indonesia has long been considered a social and moral milestone. However, in the digital era, shifting gender roles and the rise of social media have significantly transformed how young women perceive marriage. This study aims to explore the perceptions of early adult women (aged 18–25) toward the #MarriageIsScary narrative on TikTok, focusing on content from the account @bobahagia19. The research employs a qualitative descriptive approach using interviews, observations, and content analysis of selected TikTok videos. The findings reveal that the #MarriageIsScary trend represents a collective expression of emotional anxiety, self-awareness, and social critique of traditional marriage norms. Participants perceived marriage as an uncertain institution, often associated with emotional instability, betrayal, and loss of autonomy. Yet, the same discourse also fostered empowerment and solidarity among women, forming what scholars describe as digital sisterhood. The discussion integrates sociological and media theories (Giddens, 1992; Papacharissi, 2015; Banet-Weiser, 2018) to illustrate how digital narratives both reflect and reshape cultural meanings of marriage in contemporary Indonesia. Overall, the study concludes that TikTok functions as a participatory space where young women redefine marital expectations through shared emotions, storytelling, and online community engagement.

This research is motivated by the efficiency of collecting and distributing zakat which has not been maximized. The targets in question include solving poverty problems, income distribution, and improving the welfare of the people and the state. This shows how important zakat is as one of the pillars of Islam. The method used in this study is qualitative descriptive research, namely by reviewing literature and conducting data analysis, studying literature from various sources of books, the internet, and also research journals that have the same topic as the researcher mentioned. The results of the study conclude that the Zakat Collection Strategy can be interpreted as an activity to collect funds and other resources from the community (either individuals, groups, organizations, companies or the government) which will be used to finance the institution's programs and operational activities in the end is to achieve the mission and goals of the institution in the field of distribution including the fields of Economy, Education, Da'wah, Health,  Social and Humanitarian. It is evidenced by the collection and distribution/distribution of zakat funds carried out by the Medan City Baznas experiencing a positive trend from year to year which is quite significant, having an impact on the performance of the Medan City Baznas to continue to increase and of course with public awareness to distribute zakat through official institutions is getting higher so that justice and welfare are created in kaffah.

The use of artificial intelligence is projected to have a significant impact on the preparation of regional government financial reports, especially in terms of reliability and efficiency. This research aims to analyze the use of AI in preparing regional government financial reports which was previously carried out conventionally and the challenges faced by regional governments in adopting it. This research uses a literature study method to identify trends and findings related to the use of AI in regional financial accounting. The research results show that AI is able to increase efficiency and reliability, although there are challenges in its application, such as the need to adapt and improve the quality of human resources and vulnerabilities in financial data security.

This study aims to find out how Debt Default, Audit Tenure and Liquidity can affect the acceptance of the Going Concern Audit Opinion (Empirical Study on Manufacturing Companies in Various Industrial Sectors listed on the IDX for the 2019-2022 period). The sample in this study is Manufacturing Companies in the Various Industrial Sectors using the Purposive Sampling technique so that 26 companies with 4 years of observation (104 observation data) were obtained that met the criteria. The data used is in the form of secondary data obtained from the company's annual report through the Indonesia Stock Exchange (IDX) website and the official website of the related company. Researchers use a quantitative approach to describe research problems through trend descriptions or being able to explain the relationship between variables. The analysis technique used in this study is data analysis using descriptive statistical analysis and logistic regression analysis with the help of SPSS 30 software.  The method of data collection is by means of documentation and literature study. The results of the study concluded that Debt Default significantly affected the acceptance of going concern audit opinions, while Tenure and Liquidity Audit did not significantly affect the acceptance of going concern audit opinions.

In today’s era, social media has become a driving force for increasing digital entrepreneurship. Businesses are utilizing social media sites such as Instagram, TikTok, LinkedIn, or even Facebook to brand their companies or products and interact with clients. This is great news for businesses, especially SMEs, to have low-cost access to key markets worldwide. One evident trend is the emergence of social commerce – business-to-consumer commerce without intermediaries, exclusive of other e-commerce models. However, the adoption of social media in digital entrepreneurship comes with several challenges, such as changes in algorithms that can affect content visibility and risks related to data security and user privacy. Nevertheless, social media remains useful in terms of analytics to support strategic decisions. This study shows the value of social media for entrepreneurship and technologies that help improve content personalization and consumer behavior analysis, such as artificial intelligence and big data. This study attempts to fill the gap in the literature by looking at the differences in the outcomes of social media use in developing and developed countries and the outcomes of new technologies on digital business ventures.

The purpose of the research is to find out FoMO in analyzing customer satisfaction. SLR method in writing this article, literature review plays an important role in formulating research ideas, understanding previous findings related to the topic raised, and identifying gaps in existing knowledge. A systematic literature review (SLR) was conducted in two well-known databases, ScienceDirect and Scopus. After applying inclusion and exclusion criteria, 1,098 out of 3,977 articles were deemed relevant. Thereafter, these papers were carefully examined to produce an in-depth analysis of the subject. Ultimately, 13 papers were selected for in-depth examination in this study. Based on data from SLR the articles were written between 2021 and 2024. The research methodology used in this paper includes descriptive analysis and bibliographic analysis. The results of writing the article found that Fear of Missing Out (FoMO), which capitalizes on the feeling of fear of missing an opportunity, is proven to increase consumer confidence to make a purchase immediately.  Effective marketing strategies in leveraging Fear of Missing Out (FoMO) often involve elements of time constraints and product popularity that can trigger impulsive behavior in consumers. Social media marketing also plays an important role by creating interactions that attract consumers through trending content. The findings in this study enable brands to strengthen emotional connections with consumers, expand reach, and drive engagement in purchase decisions.

In the midst of increasingly rapid technological developments, Artificial Intelligence (AI) technology has also been formed as a form of development. The presence of AI technology helps many people complete their work. Including strategic activities in the decision-making process for business development. This research aims to discuss the role of artificial intelligence technology in improving decision making in the business development process by focusing on the Management Information Systems (SIM), Micro, Small and Medium Enterprises (MSMEs), and finance sectors. With a literature review used as a comprehensive research method, it involves collecting and analyzing articles related to the topic from various academic sources. The research results show that Artificial Intelligence (AI) can improve the efficiency and accuracy of decision making through in-depth analysis and algorithm-based predictions. In the Management Information Systems (MIS) sector, artificial intelligence contributes to business automation processes and information management, in the MSME sector, artificial intelligence helps in understanding consumer behavior and market trends. Meanwhile, in the financial sector, AI plays an important role as a risk analyst, financial manager and investment manager. This research is expected to provide knowledge for corporate organizations about the role of artificial intelligence technology in improving the decision-making process.

The purpose of this study is to develop a predictive model to predict the trend of the emas price over time and to investigate how this affects important economic variables. As a popular commodity that is regarded as a safe refuge for investments, changes in the price of emas can have a significant impact on a number of economic indicators, such as inflation, consumer spending, and investment decisions. Compiling historical data on emas prices, macroeconomic variables, and other related topics is a component of research methodology. Regression analysis and ARIMA modeling are two methods of deret waktu analysis that can be used to create an andal model of problems. The model's predictive accuracy is then determined by using appropriate statistical metrics. This study's findings provide new and important information about the factors influencing changes in the price of emas and how they affect the economy as a whole. The model that is being used can be used by investors, financial institutions, and policymakers to predict gold price movements and make informed decisions to mitigate risks and capitalize on opportunities. The implications of this research extend all the way to the emas market since it increases our understanding of the close relationship between commodity prices and economic dynamics. The knowledge gained can help create more comprehensive investment and economic policies, which will eventually affect the stability of the economy and economic growth.

Islamic banking financing has become a crucial component of Indonesia's financial sector, providing a Sharia-compliant alternative to conventional financing. Despite its rapid growth, assessing the feasibility of Islamic banking financing remains a major challenge, particularly in terms of risk management, financial sustainability, and regulatory compliance. Previous studies have assessed financing feasibility using various methods, including the 5C approach (Character, Capacity, Capital, Collateral, and Conditions). However, research in this area remains fragmented, with a lack of systematic analysis of key trends, methodologies, and influencing factors. This study uses a Systematic Literature Review (SLR) to synthesize and analyze existing research on the feasibility of Islamic banking financing in Indonesia. The review covers studies published between 2020 and 2022, focusing on research distribution, analytical techniques, and key determinants affecting financing feasibility. The findings reveal that most studies emphasize credit risk assessment, financial literacy, and regulatory frameworks, but lack a unified approach to measuring feasibility. Furthermore, this study highlights gaps in the application of digital technologies, such as big data and machine learning, that can be used to strengthen the financing eligibility assessment system. The application of these technologies not only improves the accuracy of risk predictions but also enables Islamic banking institutions to reach more customers, particularly MSMEs and the informal sector, which have historically been underserved. The results of this study provide valuable insights for Islamic financial institutions, regulators, and researchers, highlighting the need for integrated risk assessment models, a better regulatory framework, and enhanced financial literacy initiatives to strengthen Islamic banking financing in Indonesia. This research contributes to the development of a more structured and comprehensive framework for evaluating financing eligibility, ensuring sustainable growth and financial inclusion in the Islamic banking sector.

This study presents the implementation of Transfer learning using the ResNet-18 architecture for classifying 10 musical instrument categories based on visual representations of audio signals. The audio waveform is transformed into image-like inputs appropriate for CNN processing, accompanied by data augmentation and ImageNet-standard normalization. ResNet-18 is utilized due to its efficient feature extraction capability enabled by residual blocks, which help overcome vanishing gradient issues. The model was trained for 10 Epochs using the AdamW optimizer and Cross-Entropy Loss. Experimental results show that the model achieved a maximum validation accuracy of 77.35%, with a stable downward trend in training loss, indicating effective feature learning. However, several misclassification cases were observed, particularly among instruments with similar spectral characteristics, such as drum–violin and tabla–sitar. These findings demonstrate that while ResNet-18 performs reliably for musical instrument classification, further improvements remain possible through deeper architectures like ResNet-50, more comprehensive hyperparameter optimization, and the use of richer audio representations such as Mel-Spectrograms. This research provides an essential foundation for developing automated music analysis systems powered by Deep Learning.