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This study aims to determine whether the variable of e-commerce adoption can mediate the effect of technology readiness and financial literacy on the financial performance of MSMEs. The population in this study consists of MSMEs in the food and beverage trade sector in Bojonegoro Regency. The sampling technique employed in this research is purposive sampling, with the criteria being MSMEs in the food and beverage trade sector in Bojonegoro that have adopted e- commerce platforms. The sample size in this study is 44 respondents, with data collected using questionnaires. Data analysis was conducted using SPSS software version 22 and the Sobel Test. The results of this study indicate that technology readiness significantly affects e-commerce adoption, whereas financial literacy does not affect e-commerce adoption. Furthermore, the variables of technology readiness, financial literacy, and e-commerce adoption do not significantly affect financial performance, and e-commerce adoption cannot mediate the influence of technology readiness and financial literacy on financial performance.

This study investigates the impact of real and accrual earnings management on idiosyncratic risk, with a focus on the moderating role of good corporate governance, proxied by managerial ownership, in manufacturing firms listed on the Indonesia Stock Exchange from 2020 to 2022. Using moderated regression analysis, the findings reveal that both real and accrual earnings management practices negatively affect idiosyncratic risk, suggesting that earnings management may serve as a risk mitigation tool under efficient contracting perspectives. However, managerial ownership exhibits divergent effects: while it strengthens the risk-reducing impact of real earnings management, it unexpectedly amplifies the idiosyncratic risk associated with accrual earnings management, potentially due to managerial motivations to meet financial targets. These results highlight the complex role of corporate governance in earnings management, as it may act as both a stabilizing and risk-amplifying factor depending on the type of earnings management practiced. The study underscores the need for stakeholders to critically evaluate earnings management and corporate governance practices, while encouraging future research to include additional variables to further explain idiosyncratic risk determinants. The study's Adjusted R Square value of 8.1% indicates that other significant factors affecting idiosyncratic risk were not captured in this analysis.

The development of e-commerce has significantly transformed consumer behavior, particularly among Generation Z. This study examines the impact of e-commerce on the consumptive behavior of Gen Z students at STIE Cendekia Bojonegoro, Indonesia. E-commerce platforms offer easy access, a wide range of products, and various promotional features that influence consumer purchasing decisions. Using a quantitative approach with a survey design, this study investigates how promotions, social media, and other factors impact Gen Z's purchasing behaviors. The results reveal that social media has a more substantial influence on consumptive behavior than traditional promotional strategies, which were found to be less significant. This highlights the importance of social media in shaping the shopping habits of Gen Z. The findings contribute to a better understanding of e-commerce's role in influencing consumer behavior and offer recommendations for businesses and educational institutions to address the challenges associated with impulsive purchasing and financial management among students.

The aim of this study is to find out the influence of Current Ratio, Leverage, Return on Total Assets, and Company on Bonds Rating in non-financial service industry sector listed on the Indonesia Stock Exchange. This research is uses secondary data from the Indonesia Stock Exchange listed company and list of companies that had been rated by PT Pefindo in 2014-2018. While the sampling method selection uses purposive sampling and the results are 15 non-financial service companies. The regression model is using an ordered logistic regression by IBM SPSS 23 version software. The research result shows that Current Ratio, Return on Total Assets, and Company Size partially have a significant influence on Bonds Rating. While Leverage has no significant influence on Bonds Rating.

Locus of control is an individual's perception of who determines his fate, which perception greatly influences the auditor, Locus of control leads to individuals influencing good and bad events in their lives, Accountants are individuals who pursue work in the field of accounting and accountants will be in the spotlight for the public if there is fraud or violations related to finance. An accountant must have ethical behavior to avoid financial fraud, this ethical behavior is important since the accountant was still a student. Accountant ethics have become a very interesting issue, this issue has developed along with the occurrence of several ethical violations that have occurred both by public accountants, internal accountants and government accountants, therefore ethical rules are important things that must be obeyed. Not a few financial scandals that occur are caused by ethical violations by accountants which ultimately lead to a decline in public trust in the accounting profession. This study aims to determine the effect of locus of control, love of money and emotional intelligence on students' ethical perceptions of the accounting profession. This type of research is quantitative descriptive research. The population of this study was students of the Accounting Study Program, Faculty of Economics and Business, University of 17 August 1945 Semarang, class of 2018 and 2019, totaling 102 students. The sampling technique used saturated or census sampling. Data were collected by distributing questionnaires via Google Form as many as 102 and 80 returned so that the response rate was 78.43 percent. The data analysis technique used was multiple linear regression analysis technique. The results showed that locus of control had a positive and significant effect on students' ethical perceptions of the accounting profession, while love of money and emotional intelligence had a negative and significant effect on students' ethical perceptions of the accounting profession.    

The existence of law within a state is one of the fundamental aspects and not merely a formality of the state. Law has a very significant function and influence, both in creating justice, order, protection of human rights, and welfare. Indonesia is one of the countries that has legal pluralism, namely customary law, Islamic law, and national law. These three legal systems are important components in every agenda for the formulation and creation of laws in Indonesia. The tendency of legal characteristics includes regulating societal behavior, being coercive and binding, containing prohibitions and commands. Its purpose is to regulate behavior and relationships among humans. Thus, justice, harmony, and social order are created.

Sports injuries are injuries that occur during training, competition or after exercise. Sports injuries occur due to the inability of tissues (muscles, joints, tendons, skin) and other organs to receive training loads during exercise. Factors that influence the occurrence of injuries, namely individual conditions (age, gender, character, experience, warm-up, posture abnormalities), sports facilities (shape and size of equipment), sports characteristics (type of sport), physical environment (temperature and humidity). If not treated immediately, it can cause cerebral vascular disorders (heat stroke) and immediately do an examination if you experience an injury during exercise, so that you can get fast and proper treatment. On this occasion, lecturers from the Faculty of Health Sciences, Anwar Medika University (UAM) Sidoarjo held counseling activities for vocational students in the Krian Sidoarjo sub-district area. The purpose of this counseling is expected so that later SMK students can play an active role in conveying and implementing the knowledge in this activity to help the community around their place of residence.

Stock returns are one of the indicators in investor investment decision making. Factors that influence stock returns are internal (fundamental) factors, namely ROA, DPR and EPS. The purpose of this study was to determine: the effect of Return On Asset (ROA) on Stock Returns, the effect of Dividend Payout Ratio (DPR) on Stock Returns, and the effect of Earnings Per Share (EPS) on Stock Returns in Industrial Sector companies listed on the Indonesia Stock Exchange in 2020-2022. The data analysis method used is multiple linear regression analysis. Findings: Return On Asset (ROA) has a positive and significant effect on Stock Returns, Dividend Payout Ratio (DPR) does not affect Stock Returns, and Earnings Per Share (EPS) does not affect Stock Returns. The implication of this study for investors is that they can use ROA as the main indicator in analyzing potential opportunities to gain profit from capital gains from stock returns before making investment decisions. The implication for management is to focus on strategies to optimize the use of assets to generate greater profits. Meanwhile, the implications for regulators and policy makers are to encourage transparency in financial reports and the preparation of capital market literacy programs.  

Gold (Au) as a precious metal has played significant role throughout human history. Most gold ores subjected to leaching using the sodium cyanide (NaCN) contain high levels of base metals. High base metal content can influence the recovery of pregnant leach solution (PLS), as it affects the consumption of sodium cyanide (NaCN) and lime used to optimize the gold ore leaching process. Pre treatment leaching process is required for gold ores before the leaching process is carried out. In this study, a pre treatment leaching process was carried out using the Aachen High Shear and Filblast Low Shear Reactors with variations in feed solids percentage for each reactor, utilizing NaCN concentrations of 1000 ppm for the Aachen with bottle roll test (BRT) and 500 ppm for the Filblast with agitations leach test (ALT). Based on this study, each pre-treatment leaching reactor, the extraction percentages were 54.30% Au, 63,40%  Ag for the Aachen and 52.19% Au and 68,10% Ag at Filblast. Lime consumption in the Aachen was highest at 3.47 kg/t (PreOx 3 and AAL), while in Filblast at 1.71 kg/t. Meanwhile, NaCN consumption in the Aachen was highest at 0.64 kg/t (PreOx 2), compared to 0.80 kg/t in Filblast.

Product placement is a promotional strategy which can be identified as a purposeful incorporation of product into an influential manner with a use of any other media. However, most of the countries have prohibited advertising soft liquor products via traditional media because of health issues caused by soft liquor products. Thus, the soft liquor manufacturers tended to invest in product placement. This paper reports the findings of how product placement influence on consumer purchases intention of soft liquor products. The study has focused on investigating the possible reasons for consumers to influence on product placement strategies and the product elements that they exposed to and used to, even in the presence of a wider range. Suggestions for further research are presented in the form of propositions.

MSMEs are the business entities that contribute the most to employment in Indonesia. During the 1997 crisis, MSMEs were able to survive and become models in the case of economic crises. However, during the Covid-19 Pandemic, MSMEs are allegedly the most affected. The Indonesian government uses MSMEs to revive economic conditions that have been slumped during the Covid-19 Pandemic. In the midst of the boom, MSMEs in Indonesia, especially the invasion of imported products, need to find solutions in maintaining the sustainable performance of MSMEs. Innovation is needed by paying attention to open innovation and knowledge sharing so that MSMEs can rise again. This research is located in Surakarta, Indonesia with a saturated sample format of 50 Batik MSMEs. Data was obtained from Surakarta Batik MSMEs in the period of October to November 2024. Perseption measuarement in sustainable innovation peroformance, open innovation and knowledge sharing variable.  The analysis tool uses path analysis equipped with t-test, F-test, determination coefficient, correlation test and Sobel test. The sobel test is used to determine the role of variable intervening. Before the analysis, the data is tested using data quality testing (validity and reliability). The findings shown that open innovation significant positive on knowledge sharing. Open  innovation and knowledge sharing have a significant positive effect on sustainability innovation performance. Direct effect, more effective in improving the sustainable innovation performance.  Another finding shows that although open innovation is directly more effective in influencing the sustainable innovation performance. Sobel test, show that knowledge sharing is more emphasized as an intervention although the influence is effective if it is carried out by choosing direct effect. The results of this study contribute to sustainable innovation performance in MSMEs Batik.

Adolescent mental health is an important issue in the world. In Indonesia, the prevalence of mental disorders in adolescents is still high, but awareness of prevention and treatment is relatively low. This research aims to analyze the influence of knowledge on behavior to prevent mental disorders in students at SMA Muhammadiyah 4 Yogyakarta. The research uses quantitative methods with a pre-test and post-test design without a control group (one group pre-test post-test design). Education is provided in the form of counseling, followed by measuring the level of knowledge and behavior before and after the intervention. Data analysis was carried out using the Wilcoxon test with SPSS software. The results showed a significant increase in post-test scores compared to pre-test (significant value = 0.011). Effective education increases students' awareness and preventive behavior towards mental disorders. Therefore, mental health education programs need to be implemented on an ongoing basis to create a mentally and emotionally healthy generation.

MSMEs are micro, small and medium business units owned by individuals with simple assets and technology. MSMEs are the largest sector that provides benefits to Indonesia. MSMEs have improved the Indonesian economy by acting as one of the absorbers of labor, contributing to exports and trade. This study aims to measure the impact of the use of social media, product innovation on increasing the income of Seblak MSMEs in Bojonegoro Regency. Data collection uses a quantitative approach. Sampling uses the Simple random sampling technique. Data collection in this study used questionnaires distributed to seblak MSME actors in Bojonegoro Regency. The results of the study showed that social media did not affect the increase in income of Seblak MSMEs in Bojonegoro Regency. Product innovation has an effect on increasing the income of Seblak MSMEs in Bojonegoro Regency.

This study examines the impact of green talent management practices on HR performance quality in eco-friendly hotels in Central Java, Indonesia, using a phenomenological approach. Through in-depth interviews with 24 participants across six star-rated hotels, direct observation, document analysis, and focus group discussions, the research explores how green HRM practices influence employee performance and career development opportunities for young talent. The findings reveal that eco-friendly hotels have implemented various green talent management practices including environmentally-conscious recruitment, sustainability training, green performance management, and employee involvement in environmental initiatives. These practices positively impact multiple dimensions of employee performance: task performance through improved resource efficiency; contextual performance through enhanced teamwork; adaptive performance through increased innovation capability; and environmental performance through strengthened pro-environmental behaviors. The effectiveness of these practices is influenced by top management commitment, integration with business strategy, training quality, organizational culture, and resource availability. Young employees perceive involvement in green initiatives as valuable for developing leadership skills, expanding professional networks, and enhancing market competitiveness, although they identify the need for clearer sustainability-focused career paths. The study contributes to GHRM and talent management literature by explicating the mechanisms linking green talent management with performance outcomes in the hospitality industry context, while providing practical implications for hotel managers seeking to enhance both environmental sustainability and human resource performance. The research underscores the importance of a holistic approach to green talent management that aligns environmental priorities with employee development and organizational strategy.

This study attempts to examine the influence of three economic factors, namely capital, wage rate, and output value in the context of labor absorption in the industrial sector operating in Java. The study uses a quantitative approach method by utilizing secondary data sourced from BPS during the period 2018-2023, where panel data regression analysis with the Fixed Effect Model (FEM) approach is applied to test the relationship between variables. The results of the analysis indicate that the capital factor does not have a significant impact on the labor absorption process. Meanwhile, the wage level shows a correlation in the same direction as labor absorption, this influence is not proven to be significant when tested statistically. On the other hand, the output value shows a significant positive influence on labor absorption. These findings reveal how complex the interactions between economic factors are in the Java region, which have important implications for the development of employment policies and inclusive development strategies. A comprehensive approach is needed to support the sustainability of industrial growth and improve the quality of human resources in the future.

This research aims to determine the influence of Good Corporate Governance and Corporate Social Responsibility on company value with financial performance as an intervening variable in companies listed on the IDX ESG Leaders Index for 2021-2023. This research uses a quantitative approach. The sample in this study was 46 companies listed on the IDX ESG Leaders Index for 2021-2023. The research results show that Good Corporate Governance and Corporate Social Responsibility have no effect on company value. Financial performance as an intervening variable is only able to mediate the influence of the Board of Directors, Independent Commissioners, and Corporate Social Responsibility on company value. However, financial performance is unable to mediate the influence of the Audit Committee on company value.

The rapid development of digital media has significantly influenced the evolution of language in the 21st century. This study explores the impact of digital communication, including social media, memes, and online discourse, on linguistic changes such as neologisms, syntactic shifts, and informal language use. Using a sociolinguistic and discourse analysis approach, the findings of this study show that digital media accelerates language evolution by facilitating the rapid formation of new words and global linguistic trends.

This study aims to determine and examine the influence of organizational behavior factors on the implementation of the regional financial accounting system. This type of research is descriptive and quantitative research. The population in this study was the total number of employees divided into several divisions with a total of 51 employees. The sampling technique used was to use saturated sampling with the number of samples used was as many as 41 respondents taken based on questionnaires that returned. Data collection was carried out using questionnaires measured with Likert scales. The analysis methods used are Multiple Linear Regression Analysis, T Hypothesis Test, F Hypothesis Test and Coefficient of Determination. The results of this study show that superior support and training do not affect the implementation of the regional financial accounting system while the clarity of objectives has a positive effect on the implementation of the regional financial accounting system. 

The purpose of this study is to examine the effect of service quality and relationship quality on consumer satisfaction that has an impact on consumers with their loyalty, especially in the distribution of meat reefer containers by PT Indogal Trading. The main problems identified are low loyalty and consumer satisfaction, on service issues such as late delivery, temperature fluctuations, and less than optimal complaint management. The study population consisted of 105 consumers of PT Indogal Trading in 2023 representing 50 companies, with a sample of 83 respondents using the simple random sampling method. Data collection by analyzing and collecting questionnaires with SMART PLS. The results of the study stated that service quality and relationship quality have a significant influence on consumer satisfaction and loyalty. In addition, consumer mediation of their satisfaction is specifically the influence of service quality and relationship quality on consumer loyalty. In conclusion, increasing service quality and relationships can significantly increase consumer satisfaction and loyalty. Managerial suggestions provided include increasing service consistency, better temperature management, and increasing responsiveness to consumer complaints to strengthen consumer loyalty.

This study aims to analyze the role of Pancasila and Citizenship Education (PPKn) learning in increasing students' legal awareness at SMPN 2 Mapakasunggu. The approach used was qualitative withHowever, this understanding is not fully reflected in students' daily behavior. Various violations of school rules are still found, such as tardiness, non-compliance with dress codes, and lack of discipline. This indicates that students' legal awareness is still at the cognitive stage and has not been optimally internalized in their attitudes and actions. Factors influencing this condition include learning methods that still find various violations of school rules, such as tardiness, non-compliance with dress codes, and lack of discipline. This indicates that students' legal awareness is still at the cognitive stage and has not been optimally internalized in their attitudes and actions. Factors influencing this condition include learning methods that are still predominantly theoretical, a lack of habituation activities and direct practice, and the influence of the school environment and students' social circles. Therefore, PPKn learning needs to be developed with a more contextual, participatory, and character-oriented approach to continuously improve students' legal awareness.