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The accounting profession is undergoing significant transformation due to the advancements and integration of Artificial Intelligence (AI), which offers opportunities to enhance and restructure various accounting tasks. A crucial factor in this shift is the ability of accountants to rapidly adjust to these changes by developing the essential skills and knowledge required to effectively collaborate with AI technologies, while also addressing concerns about job security. This study aims to explore the influence of Artificial Intelligence on accounting by conducting a systematic review of existing literature. Results indicate that although current accounting practices incorporate technology to streamline processes and boost efficiency, there is concern that limited AI proficiency may reduce job prospects for accountants. This research contributes valuable insights into the challenges and potential advantages AI poses for the profession. It also emphasizes the need for proactive measures to equip future accountants for an AI-driven work environment.

This study aims to increase students' interest and understanding of chemistry through socialization and improvement of Fun Chemistry. The methods used include delivering material about the field of Chemistry and job prospects, as well as simple chemical experiments such as Secret Messages and Elephant Toothpaste. The results of the study showed that this activity succeeded in increasing students' interest in Chemistry, with most students considering continuing their studies in the Chemistry department. The evaluation showed a positive impact on students' motivation and interest in entering and studying in the Chemistry department..

Burn injuries are complex tissue damage often accompanied by serious complications such as infection, systemic inflammation, and organ dysfunction. Effective burn management requires a comprehensive multidisciplinary approach, including infection control, local wound care, nutritional support, and regenerative therapy. Along with advances in science and technology, various novel treatment modalities have been developed to accelerate healing, reduce scarring, and improve patients’ quality of life. This study aims to evaluate the effectiveness and clinical prospects of the latest burn treatment modalities through a review of relevant literature from 2021 to 2025. This research employed a descriptive qualitative literature review method, analyzing 10 relevant scientific articles obtained from academic databases such as PubMed, ScienceDirect, and Google Scholar. The reviewed modalities include stem cell therapy, Platelet Rich Plasma (PRP), silver nanoparticles, nanofiber and hydrogel-based dressings, natural extracts such as aloe vera and binahong, as well as advanced technologies like smart dressings and low-level laser therapy. The results indicate that regenerative and smart technology-based approaches significantly enhance epithelialization, reduce infection, and improve tissue repair. Natural therapies also show promising potential as safe, affordable, and effective treatment alternatives. In conclusion, the integration of biological therapy, phytotherapy, and modern technology represents a promising direction in contemporary burn care. Further large-scale clinical research is needed to confirm the long-term safety and effectiveness of each modality.

Premature ovarian failure (POF) is a condition where the ovaries stop functioning before the age of 40 years, resulting in permanent infertility. IVF with own eggs in POF patients has a very low success rate, so egg donation is the most effective alternative. This review aims to evaluate the effectiveness of using egg donors in IVF programs in women with POF, through an analysis of 20 studies systematically selected from international scientific databases. The results of the study showed that egg donation consistently increased the clinical pregnancy and live birth rates in POF patients, although accompanied by obstetric risks such as gestational hypertension and preeclampsia. New reproductive technologies such as in vitro maturation (IVM), stem cell therapy, and platelet-rich plasma (PRP) also provide additional prospects for restoring ovarian function. In conclusion, egg donation is a major strategy in the management of infertility due to POF, which requires the support of an integrated clinical, ethical, and policy approach.

Investment refers to the decision to allocate a certain amount of funds in the present with the expectation of obtaining returns in the future. Investment decisions are influenced by an individual’s knowledge, behavior, and emotions. Investors consider not only the prospects of investment instruments but also the psychological factors that shape their decisions. This study aims to empirically examine the effect of financial literacy, mental accounting, and risk aversion on students’ investment decisions. The research was conducted at the Faculty of Economics and Business, Udayana University, with a sample of 139 students selected using a census method. Data were collected using questionnaires and analyzed through multiple linear regression. The findings indicate that financial literacy and mental accounting have a positive influence on students’ investment decisions, while risk aversion has no significant effect. These results highlight the importance of financial knowledge and psychological awareness in making sound investment decisions. This study serves as a reference for students to better manage their finances and make more rational and well-planned investment choices.

The development of AI has fundamentally transformed the professional ecosystem, creating a series of contemporary challenges for Generation Z preparing to enter the work arena. This study focuses on the development of motion graphic storyboards as an educational instrument to enhance Generation Z's employability capabilities for the AI era. Implementing a hybrid research methodology, data collection was conducted through digital surveys and in-depth dialog with experts to explore perceptions on the implications of AI on employment and the strategic competencies needed to adapt. The research findings indicate that Generation Z shows substantial awareness of the urgency of skills upgrading and transfer, although there is still a lack of clarity in understanding the concrete consequences of AI on future employment prospects. The motion graphic design developed presents an adaptive approach through an engaging storyline, narrative visualization, and interactive character elements, with an emphasis on the concepts of T-Shaped Skills and Transferable Skills. The research concludes that professional readiness in the era of AI digitalization requires not only technological understanding, but also adaptive flexibility, creativity, and synergy between human capacity and digital systems. Motion graphics were identified as the optimal medium to convey knowledge and strengthen Generation Z's position in anticipating future professional dynamics.

Justicia gendarussa Burm. f., commonly known as gandarusa, is a medicinal shrub widely distributed in South and Southeast Asia. Traditionally, it has been used for treating rheumatism, headache, asthma, bronchitis, skin infections, and as a male contraceptive. Phytochemical analyses revealed the presence of alkaloids (gendarusin A, gendarusin B), flavonoids (quercetin, kaempferol, apigenin), saponins, tannins, phenolics, terpenoids, and Patentiflorin A, a compound with promising anti-HIV activity. Pharmacological investigations demonstrated its anti-inflammatory, analgesic, antimicrobial, antioxidant, antidiabetic, hepatoprotective, immunomodulatory, anticancer, and contraceptive potentials. This review highlights the phytochemical profile, pharmacological properties, and future prospects of J. gendarussa, emphasizing its potential as a phytopharmaceutical candidate. Further studies are required to standardize extracts, confirm clinical efficacy, and ensure long-term safety.

The Islamic economic system discusses the various challenges faced by Indonesia in developing this sector, the potential of the nation, and the achievements that have been achieved to date. The writing of this scientific paper aims to identify the main challenges in the development of the Islamic economy in Indonesia, explore strategic potentials that can be utilized, and examine the extent to which the development of the Islamic economy has taken place in the country. The data sources used come from literature such as relevant books, as well as additional information from online searches to enrich insights. The method used is a qualitative descriptive approach, which describes the situation systematically based on available data. The results of the analysis show that despite a number of obstacles, such as limited human resources, low Islamic financial literacy, and infrastructure challenges, the implementation of the Islamic economic system still has strong prospects. This is supported by the great potential that Indonesia has, including a very large Muslim population, government support, and increasing public interest in sharia-based products and services.

This study aims to analyze the urgency of revising Law Number 6 of 2014 on Villages, which was amended through Law Number 3 of 2024, and its impact on village governance in Indonesia. The research focuses on comparing legal substance before and after the revision, identifying implementation problems, and reinforcing decentralization theory as a foundation for participatory and sustainable village governance. The findings reveal that the Village Law revision is a crucial step in addressing previous weaknesses, particularly in oversight, accountability in the use of village funds, gender inclusion, and the integration of technology in governance. However, several issues remain post-revision, such as limited understanding among village officials, unclear technical regulations, and insufficient community participation. This study recommends the need for extensive training for village officials, comprehensive derivative regulations, and stronger public involvement in oversight. These findings support previous literature that emphasizes the importance of structural readiness and institutional support in decentralization implementation. This research is expected to contribute academically to village policy evaluation and promote public policy reform grounded in local wisdom and participatory principles.  

This study aims to analyze the effect of liquidity, capital structure, and profitability on firm value in garment and textile companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. Firm value is an important indicator that reflects the company's performance and prospects in the capital market, so it is influenced by various internal factors, including liquidity, capital structure, and profitability. This study uses a quantitative approach with multiple linear regression analysis methods. The research sample was selected by purposive sampling based on the criteria of companies that had complete financial data during the study period. Secondary data were obtained from annual financial reports published on the IDX. Prior to regression analysis, a classical assumption test was performed to ensure the validity of the model. The study shows that capital structure and profitability have a significant effect on firm value, while liquidity has no significant direct effect. These findings indicate the importance of managing capital structure and increasing profitability to increase firm value in the garment and textile sector. This research is expected to be a reference for company management and investors in making strategic decisions amid the challenges of an increasingly competitive industry.

Jorong Lubuk Sao, located in Nagari Dalko, Agam Regency, has great potential in the plantation, fisheries, and agriculture sectors. This study systematically examines the external factors influencing economic development in Jorong Lubuk Sao through an integrated PESTEL-SWOT analytical framework. Qualitative research methods were applied through observation and interviews with local economic actors. The findings reveal that six key external dimensions – political, economic, socio-cultural, technological, ecological, and regulatory aspects – substantially influence the village's economic progression. Furthermore, the SWOT examination pinpoints internal capabilities and limitations, along with external prospects and risks, which collectively shape the community-driven tourism development initiatives. This study recommends the need to enhance community awareness, improve promotion efforts, and secure government support to achieve sustainable economic development.

The development of digital technology has brought various innovations to the financial system, one of which is sharia crowdfunding. As a form of technology-based fundraising based on sharia principles, this mechanism aims to avoid elements of usury, gharar, and maysir which are prohibited in Islam. This article discusses the legal aspects and operational mechanisms of sharia crowdfunding from the perspective of Islamic law and regulations in Indonesia. By using a qualitative research method based on literature analysis, sharia crowdfunding has a strong legal basis through the fatwa of the National Sharia Council-Indonesian Ulema Council (DSN-MUI) and the regulations of the Financial Services Authority (OJK). In practice, sharia crowdfunding uses various contracts such as mudharabah, musyarakah, and wakalah bil ujrah to ensure fair and transparent transactions. Although it has promising prospects, challenges such as lack of sharia financial literacy, limited specific regulations, and digital security aspects are still major obstacles in its implementation. Therefore, collaboration between regulators, industry players, and the community is needed to encourage a more inclusive and sustainable sharia crowdfunding ecosystem.  

For adolescent girls aged 15–19 around the world, complications from pregnancy and childbirth are the main cause of death. With girls under 15 being up to five times more likely to pass during delivery, this group has substantially more hazards than older women. Contributions include physical maturity, insufficient prenatal care, and socioeconomic obstacles. Correcting these inequalities is essential to raise maternal and teen health results worldwide. Adolescent mothers have a higher risk of problems including preterm birth, anemia, and preeclampsia. Their babies are more prone to have low birth weight, developmental delays, and greater death rates. Socially, teenage mothers sometimes face stigma, limited educational and job prospects, and economic hardship, therefore sustaining cycles of poverty and social injustice. This review aims to examine how common and serious maternal problems, like preeclampsia, anemia, and infections, are in teenage pregnancies. It also looks at serious issues for babies, such as low birth weight, preterm birth, and neonatal death. Finally, it studies the longterm health effects on both teenage mothers and their children, physical, psychological, and developmental aspects. Using keywords pertaining to teenage pregnancy and maternal and foetal health outcomes, the systematic review will include studies published in English or Indonesian from 2010 to 2023 focusing on teenage pregnancies (ages 10–19), maternal and foetal health outcomes, conduct thorough database searches using PubMed, and Google Scholar Teen mothers may struggle to meet the nutritional demands of pregnancy, leading to complications like preeclampsia, anemia, and a higher chance of cesarean births. 

This proposal discusses a business plan for handcrafted products made from clay, focusing on cup holders and ashtrays with unique and eco-friendly designs. Clay is chosen as the main material due to its high flexibility, aesthetic value, and broad market potential. The purpose of this business is to create decorative yet functional products that are customizable and appealing to various groups, particularly art lovers and handmade product enthusiasts. The methods used include market analysis through questionnaires, digital and offline marketing strategies, and a Business to Customer (B2C) approach. Survey results indicate strong consumer interest in clay tray products, driven by affordable pricing, attractive designs, and eco-friendly qualities. Promotional strategies include social media, online marketplaces, participation in exhibitions, and collaborations with influencers. This proposal also includes a financial analysis to determine the break-even point (BEP) and assess the business's profit potential. With proper management, this clay craft business is considered to have promising prospects and the potential to grow into a sustainable enterprise..  

This research was conducted to analyze and understand the performance of the company PT Tjiwi Kimia Tbk with the Dupont system as an analytical tool. The data used in this study are secondary data, namely the company’s financial statements sourced through the IDX with the observation period 2020-2024. In the analysis conducted, it was found that the performance of the company PT Tjiwi Kimia in 2020-2024 was not good. This is because although the company showed a good ability to manage sales profitability (NPM) in several years and control the use of good debt (declining EM), the lack of efficient use of assets hindered the company’s ability to generate optimal returns for shareholders which resulted in a low ROE value. In signaling theory, a declining Equity Multiplier trend indicates a positive signal to investors regarding prudent debt management and more controllable financial risks. However, the low ROE value indicates a negative signal that the company needs to improve to increase investor confidence in profitability prospects.

The goal of this community service program is to increase the economic resilience of the Gunung Hejo Village community through the development of oyster mushroom cultivation, utilizing local potential sustainably. This activity is designed to reduce the community's dependence on traditional agriculture, which is vulnerable to market price fluctuations, climate uncertainty, and limited business diversification. Oyster mushroom cultivation was chosen as an alternative due to its broad market prospects, relatively simple production process, and the ability to produce high yields quickly.The method used in this program is participatory, educational, and applicable, with students and the community actively involved in every stage of the activity, from planning and outreach, technical training, to hands-on practice in making mushroom bags and maintaining oyster mushrooms. Intensive mentoring is provided to ensure the community not only understands the theory but also develops practical skills that can be applied independently. The results of this activity indicate that the community has successfully improved their understanding and technical skills related to oyster mushroom cultivation, including raw material selection, planting medium preparation, maintenance, and simple marketing strategies. Each baglog produced provides a sufficient yield for both household consumption and sale as a supplementary commodity, thus directly impacting local economic income. The implications of this program lie not only in the economic aspect but also in the development of an environmentally friendly and sustainable agricultural business model that can be replicated in other villages with similar potential. Furthermore, this activity strengthens collaboration between academics and the community as a crucial foundation for building business independence and sustainability. Thus, this community service program makes a tangible contribution to rural economic empowerment based on local potential.

Banana blossoms are a part of banana plants (Musa paradisiaca) that are often underutilized and considered agricultural waste. However, banana blossoms have significant potential as an alternative food source with high nutritional value. This study aims to analyze the nutritional content of banana blossoms, develop optimal processing methods, and evaluate their economic potential. The methods used include laboratory experimental approaches for proximate analysis, organoleptic tests for sensory evaluation, and cost analysis calculations for economic assessment.The research findings indicate that banana blossoms contain high fiber (5.7 g/100g), moderate protein (1.6 g/100g), low fat (0.3 g/100g), and are rich in calcium (50 mg/100g), potassium (553 mg/100g), and antioxidants. The optimal processing method was a combination of initial boiling followed by stir-frying, which preserved 87% of the nutrients and produced the best sensory profile. Product development, including banana blossom floss, chips, and flour, demonstrated high consumer acceptance (>70%) with a profit margin ranging from 35-55%.This study concludes that banana blossoms have great potential as a sustainable alternative food source with high nutritional value and promising economic prospects. Utilizing banana blossoms can contribute to food security, the diversification of functional food products, and the empowerment of community-based economic development. Therefore, further efforts to enhance the utilization of banana blossoms should be encouraged to support the sustainability of the food and economic sectors.

Firm value is essential for business sustainability and serves as a key consideration for investors in assessing a company’s prospects. The enhancement of firm value is influenced by various factors observed by both internal and external parties. This study examines the partial effects of profitability, company growth, and capital structure on firm value. The research variables include Return on Assets (ROA) for profitability, Sales Growth for company growth, Debt to Equity Ratio (DER) for capital structure, and Price to Book Value (PBV) for firm value. A quantitative approach was employed using a sample of 25 technology sector companies listed on the Indonesia Stock Exchange during the 2021–2023 period, selected through purposive sampling. Data analysis techniques included descriptive statistics, classical assumption tests, multiple linear regression, and hypothesis testing. The findings indicate that profitability and company growth have a negative effect on firm value, while capital structure has a positive effect. These results contradict signaling theory but support the trade-off theory. This research contributes both theoretically and practically to the field of accounting and serves as a reference for management and investors in making strategic decisions related to enhancing firm value.

Stingless bee (Trigona sp.) cultivation presents significant potential for livestock diversification, improved food security, and rural economic development. Although this practice offers clear advantages, including low maintenance requirements, minimal environmental risk, and the high nutritional and commercial value of its honey, its adoption in Lempake Subdistrict, North Samarinda, East Kalimantan, remains limited. This situation is primarily due to a lack of community awareness and technical knowledge in apiculture. In response, a community service program was conducted on 10 May 2025 by lecturers from the Faculty of Agriculture, Mulawarman University, in collaboration with local farmer groups and supported by the Samarinda City Government. The program provided structured training through field visits, lectures, interactive discussions, and practical demonstrations at selected apiaries. Post-training evaluations showed a substantial improvement in participants’ understanding of colony management, hygienic honey harvesting, and the economic prospects of stingless bee products. Additionally, the program encouraged entrepreneurial interest and supported the development of value-added functional food products based on local resources. These findings indicate that targeted training and institutional collaboration are effective in promoting sustainable stingless beekeeping practices. Future initiatives should focus on continued technical support and the integration of apiculture products into local and digital markets to enhance competitiveness and economic impact.

This research explores the strategic positioning of Pegadaian UPC Ajibarang’s products using the Boston Consulting Group (BCG) matrix as a tool for evaluating market performance and future potential. Pegadaian plays a crucial role as a microfinance institution by offering accessible financial solutions such as gold/jewelry pawning, gold savings (digital and physical), installment-based precious metal purchases, electronic pledging, KUR based on vehicle ownership documents, and Hajj savings plans. The study employs a qualitative descriptive approach, gathering insights from comprehensive interviews with both employees and customers. Findings indicate that each product faces unique obstacles and opportunities. Key challenges include customer dissatisfaction regarding service quality, limited adoption of cashless transactions by elderly clients, and traditional promotional methods relying on brochures and word-of-mouth. By mapping products based on market share and growth prospects through the BCG matrix, the study identifies which offerings should be prioritized for development, stability, or rebranding. In response, it is recommended that Pegadaian UPC Ajibarang enhance its marketing and customer service strategies, broaden digital engagement efforts, and introduce user-friendly technological solutions for older clientele. These steps are essential to strengthen competitiveness and ensure long-term sustainable growth for their most promising financial products.