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The dominance of digital technology in contemporary society has led to a shift in human values. Technology no longer serves merely as a tool but has evolved into a crucial system shaping interaction, communication, and behavior. This study uses qualitative methods to examine how digital technology influences human values in modern society. For this purpose, a literature review was carried out, incorporating thematic analysis of relevant sources. According to this study, the prevalence of digital technology has significantly transformed many aspects of social life. This includes the transition from a user-centered paradigm to a more automated system-centered paradigm; the conversion of human identity into data representation in digital systems; as well as the move from in-person to online communication within social exchanges. These effects undermine the quality of social relationships, reduce empathy and interpersonal interaction, increase dependence on technology, and lead to dehumanization. Furthermore, changes in information perception have the potential to improve digital literacy but simultaneously reduce the quality of critical public reflection. Nevertheless, digital technology continues to offer advantages such as easier access to information and productivity gains. Therefore, strategic efforts are needed to improve user-centered technology, digital skills, and adaptable regulations.

This study was conducted to evaluate the impact of financial performance, capital structure, and good corporate governance on entities. The approach used is quantitative with a causal associative method. The research observations utilize secondary data sourced from the financial statements of entities listed on the stock exchange during the 2020–2023 period. The research sample was determined using a purposive sampling technique based on predefined criteria, totaling 160 observations. The analytical method employed is multiple linear regression, preceded by classical assumption tests. The results reveal that financial performance and good corporate governance have a positive and significant effect on the quality of financial statements, while capital structure has a significant negative effect. Simultaneously, the three independent variables are proven to significantly affect the quality of financial statements, with a coefficient of determination of 68%. These findings support agency theory and signaling theory in explaining the financial reporting behavior of entities. The implications of this study indicate that improving financial performance and implementing good corporate governance can enhance the quality of financial statements. Furthermore, optimal management of capital structure is also necessary to reduce the risk of financial statement manipulation.

Amid intense market competition, the profitability of manufacturing companies is not solely determined by sales volume but is highly dependent on the precision of financial management, particularly in managing the working capital cycle and operating cash flow circulation. This study aims to evaluate the relationship between Working Capital Turnover (X1) and Operating Cash Flow (X2) on Profitability (Y) in consumer goods industry companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Using a quantitative approach and multiple linear regression analysis, this study processes 77 observations that have passed purposive sampling and outlier testing. The partial test results reveal contrasting findings: Working Capital Turnover (X1) does not have a significant effect on profitability, while Operating Cash Flow (X2) is proven to be a strong positive determinant. However, simultaneously, both variables have a significant influence on the financial performance of companies (Fhitung 24,008 > Ftabel 3,08), with operating cash flow acting as the dominant driving factor of profit. The implications of these findings emphasize that to maintain profit stability, management should prioritize the availability of cash generated from core operations, while investors should be more attentive to cash flow trends as an indicator of fundamental financial health before making investment decisions.

Sustainability accounting plays a very important role for companies, especially in managing the operational impacts on the environment and the surrounding community. Therefore, the implementation of sustainability accounting has a significant impact, particularly in the banking industry sector. This study aims to analyze the effects of implementing sustainability accounting in the banking sector, with Bank Mandiri as a case study. The method used in this research is a qualitative approach, focusing on the paradigm and analyzing the causes and effects of the implementation of sustainability accounting. The results show that the implementation of sustainability accounting affects the operations of Bank Mandiri, especially in efforts to reduce the negative impacts on the environment and society. One of the steps taken by Bank Mandiri is integrating sustainability principles into its operational strategy. Based on these findings, it is recommended that Bank Mandiri continue to strive to improve the company's environmental performance and expand sustainability programs that have a positive impact on society and the environment. In this way, the company can create long-term value not only for internal stakeholders but also for the broader community and the environment.

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

Pendidikan karakter menjadi fokus penting dalam dunia pendidikan karena meningkatnya tantangan moral peserta didik di era globalisasi dan digitalisasi. Penelitian ini bertujuan untuk mendeskripsikan pelaksanaan pendidikan karakter di sekolah menengah, mengidentifikasi faktor pendukung dan penghambat implementasinya, serta menganalisis dampaknya terhadap perkembangan moral peserta didik. Penelitian ini menggunakan pendekatan kualitatif deskriptif yang dilaksanakan di SMK Plus Al-Ghifari. Subjek penelitian meliputi guru Bimbingan dan Konseling, wali kelas, dan siswa yang dipilih melalui teknik purposive sampling. Data dikumpulkan melalui wawancara mendalam semi-terstruktur, observasi, dan analisis dokumen sekolah, kemudian dianalisis secara tematik. Hasil penelitian menunjukkan bahwa pendidikan karakter telah diintegrasikan dalam proses pembelajaran dan budaya sekolah, dengan dukungan utama berupa kepedulian guru, kerja sama dengan orang tua, serta inisiatif peserta didik. Namun, implementasi masih menghadapi kendala seperti pengaruh lingkungan sosial, keterlibatan keluarga yang belum optimal, ketidakkonsistenan ketegasan pendidik, dan kesulitan adaptasi peserta didik baru. Penelitian ini merekomendasikan penguatan sinergi antara sekolah, keluarga, dan lingkungan untuk meningkatkan keberlanjutan dan efektivitas pendidikan karakter.

This study evaluates how macroeconomic variables such as interest rates, inflation, and exchange rates affect the returns on corporate bonds issued by the banking sector in Indonesia. Corporate bonds are an attractive investment alternative, but their performance is highly influenced by fluctuations in national economic conditions. This study uses secondary data obtained from company financial reports, macroeconomic data, and bond market information over a certain period. Multiple linear regression analysis is applied to assess the extent to which each factor affects bond returns. The analysis results indicate that increases in interest rates and inflation tend to reduce bond returns, while the effect of exchange rates is inconsistent and depends on the economic stability at the time. These findings can serve as important considerations for investors, financial analysts, and policymakers in managing risks and opportunities in the Indonesia banking bondmarket.

Pendidikan tidak hanya berfokus pada kemampuan akademik, tetapi juga pada pembentukan karakter siswa, salah satunya melalui sikap saling menghargai. Penelitian ini bertujuan untuk mengetahui pembentukan karakter siswa melalui pembiasaan sikap saling menghargai di kelas IV SDN 1 Kepanjenlor serta dampaknya terhadap hubungan antar siswa. Penelitian menggunakan pendekatan kualitatif deskriptif dengan subjek guru dan 18 siswa. Data dikumpulkan melalui observasi, wawancara, dan kuesioner. Hasil penelitian menunjukkan bahwa sebagian besar siswa telah menunjukkan sikap saling menghargai melalui perilaku sopan, saling membantu, dan berbagi dengan teman. Namun, masih terdapat beberapa siswa yang perlu meningkatkan kemampuan mendengarkan dan menghargai pendapat teman.

The development of Pantai Indah Kapuk 2 (PIK 2) presents serious issues, including eviction, the loss of traditional livelihoods, and the marginalization of local communities within a modernization agenda that disregards social justice and sustainability. This research questions the extent to which the dominant modernization bias influences the socio-economic conditions of the surrounding community, as well as how public participation practices are implemented in the planning and execution of the project. The PIK 2 project has led to social inequality, the deprivation of rights, and environmental degradation, illustrating a pattern of systemic exploitation of coastal communities through the economic and political power of development elites. The dominant development theory framework proposed by Melkote and Steeves is used to examine modernization bias, supplemented by Islamic concepts such as mustadh’afin and ghasab to strengthen the social justice perspective. In this study, the author employs a qualitative case study approach, utilizing in-depth interviews, field observations, and documentation involving affected residents, community leaders, and policymakers. The results of the analysis indicate very low levels of public participation, instances of intimidation during land acquisition, and a significant loss of access to employment and basic facilities for the community. The conclusion of this research emphasizes the need for policy reform to ensure that development is more transparent, participatory, and equitable, in order to protect the rights of local communities from dominant and exploitative development patterns.

Kampar Kiri District faces challenges in the form of low public understanding of anti-corruption values, which has an impact on hampering the development of the people's economy and transparency of local governance. This Community Service (PKM) activity aims to increase critical public awareness and internalize the value of integrity in sharia-based economic activities. The implementation method is carried out through a participatory approach that includes socialization, education on moral-religious values, and interactive discussions. The activity was held on August 21, 2025, at the KUD Lipat Kain Hall, attended by 100 participants, and fully supported by the Kampar Regency Education Office. The results of the service show a positive response from the local government and high enthusiasm from the younger generation in maintaining integrity. Through the involvement of expert speakers from the Riau Anti-Corruption Counseling Forum and the Kampar Inspectorate, the community gained a comprehensive understanding of the dangers of corruption from a legal and religious perspective. This program has succeeded in laying the foundation for the formation of an honest, transparent, and accountable social ecosystem to realize a blessed community economy.

This study aims to analyze people's online shopping behavior and assess its impact on family economic conditions. The development of digital technology has transformed people's consumption habits, particularly in shopping activities, which are now increasingly practical through online platforms. Easy access, product diversity, and various payment options have made online shopping a dominant trend. However, this convenience also has the potential to foster consumer behavior that impacts financial stability. This study aims to analyze bold shopping patterns and their impact on household financial conditions. The approach used is descriptive qualitative library research, collecting and analyzing data from various scientific journals, articles, and related references. The study findings indicate that online shopping has diverse effects: on the one hand, it offers time and cost savings, but on the other hand, it can lead to waste and indiscipline in family budget management if not supported by adequate self-control. Therefore, an understanding of financial management and digital literacy is crucial to ensure optimal use of technology without harming family economic well-being. Furthermore, this phenomenon requires synergy between digital platform policies and consumer education to mitigate the risk of impulsive buying. This research confirms that psychological factors often outweigh objective needs in digital transactions. As a recommendation, adaptive financial management support strategies are needed for families in this era of disruption to maintain domestic economic resilience against the pressures of a modern lifestyle.

Penelitian ini bertujuan untuk mengkaji pengaruh penggunaan Instagram terhadap perilaku, identitas sosial, dan gaya hidup Generasi Z. Metode yang digunakan adalah kualitatif deskriptif melalui wawancara mendalam terhadap empat informan Generasi Z yang aktif menggunakan Instagram, yakni Jay, Kalista, Manda, dan Maria. Selaras dengan empat rumusan masalah yang diajukan—mengenai pola penggunaan, pembentukan identitas, pengaruh terhadap gaya hidup, serta strategi pengelolaan—hasil penelitian menunjukkan bahwa Instagram memberikan pengaruh yang beragam: sebagai sumber informasi dan hiburan utama, sebagai platform pembentukan identitas dan personal branding, serta sebagai media yang memengaruhi gaya hidup meliputi fashion, pilihan makanan, dan destinasi wisata. Temuan juga mengungkapkan bahwa sebagian besar informan mampu mengontrol penggunaan Instagram secara mandiri melalui strategi seperti menonaktifkan akun, menghapus aplikasi sementara, dan memilah konten. Meskipun Instagram memberikan dampak positif seperti perluasan jaringan sosial dan akses informasi, terdapat potensi dampak negatif berupa gangguan aktivitas belajar dan tekanan sosial akibat standar kehidupan yang ditampilkan di platform tersebut. Penelitian ini menegaskan pentingnya literasi digital dan kemampuan manajemen diri dalam penggunaan media sosial, khususnya bagi Generasi Z yang tumbuh bersama teknologi digital.

Environmental damage caused by human activities has become an increasingly pressing global issue. Poetry as a literary work has the power to represent ecological problems symbolically and critically. This study aims to describe the representation of the impact of the environmental crisis in Taufiq Ismail's poems, namely "Menengajah Ke Atas, Merenungi Ozone yang Tak terlihat" and "Membaca Tanda-Tanda." The analysis is based on Greg Garrard's ecocritical study. This study uses a qualitative method with content analysis techniques. There are two stages of analysis, namely the literal and symbolic meaning of the poems, then an ecocritical interpretation is carried out based on Garrard's categories which include pollution, wilderness, apocalypse, dwelling, animals, and earth. The results of the study indicate that both poems represent the impact of the environmental crisis through health problems due to pollution and radiation, damage to water and forest ecosystems, climate change, threats to human living space, and the decline in biodiversity. The research findings also show that the most dominant categories are pollution and apocalypse, which confirms that the environmental crisis in Taufiq Ismail's poems is the result of human behavior that ignores nature. Thus, Taufiq Ismail's poems not only function as aesthetic works, but also as cultural criticism and moral warnings for humanity.

This study aims to qualitatively analyze the impact of order cancellations and customer ratings on the performance, performance, and income of online motorcycle taxi (Gojek) drivers in the Slawi region. The research method used a qualitative approach with data collection techniques through in-depth interviews, observation, and documentation of a number of active drivers. The results show that the high rate of order cancellations, both from customers and the system, negatively impacts driver income stability and reduces work time efficiency. Furthermore, customer ratings play a crucial role in determining driver access to orders, incentives, and account sustainability. Drivers with low ratings tend to experience decreased performance due to limited opportunities to receive orders. On the other hand, the pressure to maintain high ratings also affects drivers' psychological state and work strategies. This study concludes that order cancellations and customer ratings are crucial factors that are interrelated in influencing the work quality and welfare of online motorcycle taxi drivers. Therefore, fairer and more transparent platform policies are needed to maintain a balance between customer satisfaction and driver protection.

Environmental damage caused by human activities has become an increasingly pressing global issue. Poetry as a literary work has the power to represent ecological problems symbolically and critically. This study aims to describe the representation of the impact of the environmental crisis in Taufiq Ismail's poems, namely "Menengajah Ke Atas, Merenungi Ozone yang Tak terlihat" and "Membaca Tanda-Tanda." The analysis is based on Greg Garrard's ecocritical study. This study uses a qualitative method with content analysis techniques. There are two stages of analysis, namely the literal and symbolic meaning of the poems, then an ecocritical interpretation is carried out based on Garrard's categories which include pollution, wilderness, apocalypse, dwelling, animals, and earth. The results of the study indicate that both poems represent the impact of the environmental crisis through health problems due to pollution and radiation, damage to water and forest ecosystems, climate change, threats to human living space, and the decline in biodiversity. The research findings also show that the most dominant categories are pollution and apocalypse, which confirms that the environmental crisis in Taufiq Ismail's poems is the result of human behavior that ignores nature. Thus, Taufiq Ismail's poems not only function as aesthetic works, but also as cultural criticism and moral warnings for humanity.

This study examines the absence of clear time limits in civil procedural law and its impact on the effectiveness of the principle of simple, fast, and low-cost justice in Indonesia. Normatively, this principle serves as a fundamental guideline in ensuring efficient and accessible dispute resolution. However, in practice, civil proceedings often take a prolonged and complex course, leading to increased costs and legal uncertainty. This research aims to analyze whether the principle has real normative force and how the lack of time constraints in each stage of civil litigation contributes to procedural delays. The study employs a normative legal research method using statutory and conceptual approaches, supported by secondary legal materials. The findings indicate that the absence of strict and binding time limits allows procedural flexibility to be misused, resulting in repeated delays, inefficiency, and case accumulation. Consequently, the principle of simple, fast, and low-cost justice tends to remain declarative rather than operational. The study concludes that the effectiveness of this principle is significantly weakened by the lack of time regulation and suggests the need for reform through time-bound case management, stricter procedural control, and the integration of digital judicial systems to enhance efficiency and legal certainty.

Kemampuan baca tulis Al-Qur’an (BTQ) merupakan kompetensi dasar dalam pendidikan Islam yang perlu dikembangkan secara sistematis sejak usia dini. Namun, dalam praktik pembelajaran di Taman Pendidikan Al-Qur’an (TPQ), masih ditemukan permasalahan berupa rendahnya kemampuan membaca, menulis huruf hijaiyah, serta ketidakseimbangan antara aspek tajwid, makhraj, dan kefasihan bacaan santri. Kondisi ini menunjukkan perlunya inovasi metode pembelajaran yang lebih efektif dan terstruktur. Kegiatan pengabdian ini bertujuan untuk meningkatkan kemampuan BTQ santri melalui pendampingan berbasis integrasi metode imla’ dan talaqqi di TPQ Nurul Huda Sentani Jayapura. Metode yang digunakan adalah pendekatan kualitatif dengan desain library research yang didukung oleh data lapangan kegiatan pengabdian. Proses pelaksanaan dilakukan secara partisipatif dan aplikatif melalui tahapan pembelajaran membaca (talaqqi), menulis (imla’), serta penguatan melalui muroja’ah terjadwal. Hasil kegiatan menunjukkan adanya peningkatan kemampuan santri pada berbagai aspek. Pada aspek kelancaran membaca dan hafalan, lima santri memperoleh nilai 5, empat santri nilai 4, dan enam santri nilai 3. Pada aspek tajwid, empat santri mencapai nilai 5, enam santri nilai 4, dan lima santri nilai 3. Sementara itu, pada aspek kefasihan bacaan, sembilan santri mencapai nilai 5. Secara umum, penerapan metode imla’ dan talaqqi memberikan dampak signifikan terhadap peningkatan kemampuan membaca, menulis huruf hijaiyah, serta ketepatan makhraj dan tajwid santri. Kesimpulan dari kegiatan ini menunjukkan bahwa integrasi metode imla’ dan talaqqi efektif dalam meningkatkan kemampuan BTQ santri, serta berdampak positif terhadap motivasi, kedisiplinan, dan keterlibatan aktif dalam pembelajaran. Model ini dapat menjadi alternatif strategi pembelajaran BTQ di TPQ, khususnya di wilayah dengan keterbatasan sumber belajar.  

Tujuan penelitian ini adalah untuk mengembangkan model dakwah keagamaan yang bertujuan memberdayakan nilai-nilai dan norma-norma adat masyarakat Sai Batin di Lampung, dengan mengintegrasikan tradisi budaya lokal dengan ajaran agama. Penelitian ini menggunakan pendekatan kualitatif dengan desain penelitian deskriptif, menganalisis sumber primer dan sekunder, termasuk dokumen resmi terkait kegiatan dakwah keagamaan, laporan masyarakat, dan literatur tentang integrasi nilai-nilai adat dengan ajaran agama. Hasil penelitian menunjukkan bahwa model dakwah keagamaan di masyarakat Sai Batin di Lampung berhasil mengintegrasikan ajaran agama dengan nilai-nilai adat setempat, sehingga meningkatkan pemahaman dan penerimaan masyarakat terhadap ajaran agama berdasarkan norma-norma adat. Metode dakwah partisipatif terbukti efektif dalam meningkatkan keterlibatan masyarakat, memfasilitasi diskusi, dan memperkuat pemahaman ajaran agama. Namun, penelitian ini juga mengidentifikasi tantangan, seperti keterbatasan sumber daya dan pemahaman sebagian anggota masyarakat tentang pentingnya mengintegrasikan nilai-nilai adat dalam dakwah keagamaan. Meskipun demikian, penelitian ini menegaskan bahwa integrasi nilai-nilai adat dalam dakwah keagamaan sangat penting untuk memberdayakan masyarakat dan memastikan pelestarian tradisi lokal sambil tetap berpegang pada ajaran agama. Studi ini berkontribusi pada pengembangan model dakwah keagamaan yang menghormati nilai-nilai lokal, memberikan wawasan untuk program serupa di komunitas lain. Penelitian lebih lanjut disarankan untuk fokus pada peningkatan alokasi sumber daya dan perluasan penggunaan teknologi untuk memperluas jangkauan dan dampak dakwah keagamaan

Social interaction is an important part of students' lives, especially in the school environment and socializing with peers. In the process of this interaction, verbal bullying behavior often appears which is often considered a form of joke or a natural thing. In fact, verbal bullying can have a quite serious psychological impact on students who experience it. This study aims to examine various forms of verbal bullying that occur in social interactions in students and analyze the psychological impact it causes. This study uses a literature review method by analyzing various scientific sources in the form of research journals, scientific articles, and relevant books published in the range of 2016–2026. The results of the study show that verbal bullying in students can appear in various forms, such as mockery of physical or ability, insults, the use of harsh words, yelling, and humiliation in front of others or the general public. Various studies have also shown that these behaviors are influenced by the factors of the friendship environment, lack of emotional control, and excessive joke culture among students. The psychological impact caused includes decreased self-confidence, the emergence of feelings of sadness, anxiety, stress, and a tendency to withdraw from the social environment. Therefore, attention from various parties, especially the school and family environment, is needed to prevent and reduce the occurrence of verbal bullying so that students' psychological development can take place in a healthy manner.

Penelitian ini bertujuan untuk menganalisis pengaruh faktor internal (sumber daya manusia, modal usaha, dan kualitas produk) serta faktor eksternal (harga dan lokasi) terhadap keberhasilan usaha UMKM milik women Generasi Z di Kota Kupang. Penelitian ini menggunakan pendekatan kuantitatif. Data yang digunakan terdiri dari data primer yang diperoleh secara langsung melalui kuesioner yang diberikan kepada responden. Populasi penelitian terdiri dari seluruh UMKM di Kota Kupang, dengan sampel sebanyak 60 responden yang dipilih menggunakan teknik sampling kuota, yang terdiri dari 10 responden dari masing-masing 6 kecamatan di Kota Kupang. Teknik analisis data yang digunakan meliputi analisis statistik deskriptif dan inferensial menggunakan SPSS. Validasi dilakukan melalui uji validitas dan reliabilitas, uji asumsi klasik, serta analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa sumber daya manusia, modal usaha, dan kualitas produk memiliki dampak positif dan signifikan terhadap kesuksesan usaha UMKM milik perempuan Generasi Z di Kota Kupang. Sementara itu, harga memiliki efek yang signifikan namun negatif, artinya ketidakakuratan dalam penetapan harga dapat mengurangi minat beli konsumen. Di sisi lain, lokasi usaha tidak memiliki efek yang signifikan, yang menunjukkan bahwa peran lokasi semakin berkurang seiring dengan perkembangan pemasaran digital.