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This study was conducted to evaluate how the Gojek application contributes to the development of the digital economy, especially for Micro, Small and Medium Enterprises (MSMEs) in Tanjung Pinang City. Together with the rapid development of digital technology, Gojek has become a solution for MSMEs in expanding market share, increasing operational efficiency, and easy access to financial services. This research explores qualitative methods that take a case study approach to MSME players who utilize the Gojek application. The research shows that the Gojek application makes a significant contribution to the development of the digital economy of MSMEs in Tanjung Pinang by providing easy access to marketing, delivery of goods, and digital payments. In addition, MSME entrepreneurs in Tanjung Pinang benefit in gaining cost and time efficiency, while increasing revenue from their sales. However, there are still some obstacles that need to be overcome related to technological adjustments, infrastructure limitations, and costs that must be borne by MSME players.

This study examines the theoretical foundation of applying forensic audits to identify financial fraud. It focuses on key factors such as auditor competence and professional skepticism, as discussed in various studies. Using a qualitative approach, data were collected through literature review to gather diverse perspectives on forensic audit practices and their effectiveness in detecting financial fraud. By analyzing various journals that employ a quantitative approach, this review identifies key themes such as auditor competency, professional skepticism, and audit techniques used in detecting fraud. The findings indicate that a combination of auditor expertise and skepticism can significantly enhance the effectiveness of forensic audits in detecting financial fraud. This review also concludes that forensic auditing is effective in uncovering various types of fraud.

Sexual harassment is a behavior with sexual connotations that is done without the consent of the intended person, including various forms such as physical, verbal, and non-verbal. In Indonesia, verbal sexual harassment such as catcalling is common but less recognized by society. Catcalling, which is often directed at women, is often considered trivial and not seen as a form of criminal offense. In fact, this act can have a serious psychological and emotional impact on the victim. Although there is still a lack of understanding about the Sexual Violence Law, it is hoped that this law can provide legal protection for victims. The Criminal Code (KUHP) also regulates crimes of decency, but non-physical sexual harassment has not been specifically regulated, making law enforcement difficult. The problem of lack of legal awareness and the lack of regulations related to verbal sexual harassment are the main obstacles in providing protection to victims. From the above problems, the formulation of the problem to be sought is how the implementation of the law against the perpetrators of catcalling and whether the criminal law in Indonesia has been good enough in dealing with the criminal act of catcalling as a form of sexual harassment. This research was conducted using qualitative methods and inductive research, and research using deductive methods, and using an empirical juridical approach.

Seed dormancy is one of the main factors that inhibit the process of germination and plant growth. This study aims to study the effectiveness of using gibberellic acid (GA3) in maintaining the dormancy of rice seeds (Oryza sativa L.) Mekongga variety to increase germination. In this study, Mekongga rice seeds that experienced dormancy were given GA3 treatment with various concentrations. 0.25 ppm, 0.50 ppm, and 0.75 ppm with 24- and 48-hour immersion. The parameters measured include germination percentage, maximum growing potential, dormancy intensity, and sprout length. This research uses a quantitative approach with experimental methods. This study was carried out using a factorial pattern Group Randomized Design (RAK), which consisted of two factors, namely four levels of soaking using three differences in GA3 concentration and one control (aquades) and two levels of seed immersion, namely 24 and 48 hours. The results showed that GA3 treatment in combination concentration treatment had an influence on observation parameters, and there was the best concentration, namely a concentration of 0.25 ppm in 48-hour soaking capable of producing the highest germination of 96.25%, maximum growth potential reaching 98.5% with a dormancy intensity value of 1.5%.

Physiotherapy is a form of health service aimed at individuals and communities. The scope of physiotherapy services is to develop, maintain, and restore movement and body function throughout the life span. This service can be done through a promotive, preventive, curative, and rehabilitation approach. One of the many cases of physiotherapy is musculoskeletal complaints. Musculoskeletal complaints can occur due to habits carried out during work. If the body position is not correct and maintained for a long duration, it can trigger the emergence of musculoskeletal complaints. Work that lasts for a long time will decrease a person's body ability and can cause complaints and disorders in the body, especially musculo problems, one of which is neck pain. Neck pain is a multifactorial disease and is a major problem in society today. Some risk factors for neck pain, such as old age, female gender, low social support, and non-ergonomic work postures. The method of community physiotherapy activities used is to provide health promotion counseling and education regarding physiotherapy management in the form of stretching that can be done independently. The media used are leaflets and posters. The purpose of this counseling is to provide education and physiotherapy treatment related to neck pain in Keripik Tempe Sanan workers so that they can improve the complaints that have been felt and minimize the occurrence of injuries.

Physiotherapy is a form of health service aimed at individuals and communities. The scope of physiotherapy services is to develop, maintain, and restore movement and body function throughout the life span. This service can be done through a promotive, preventive, curative, and rehabilitation approach. One of the many cases of physiotherapy is musculoskeletal complaints. Musculoskeletal complaints can occur due to habits carried out during work. If the body position is not correct and maintained for a long duration, it can trigger the emergence of musculoskeletal complaints. Work that lasts for a long time will decrease a person's body ability and can cause complaints and disorders in the body, especially musculo problems, one of which is neck pain. Neck pain is a multifactorial disease and is a major problem in society today. Some risk factors for neck pain, such as old age, female gender, low social support, and non-ergonomic work postures. The method of community physiotherapy activities used is to provide health promotion counseling and education regarding physiotherapy management in the form of stretching that can be done independently. The media used are leaflets and posters. The purpose of this counseling is to provide education and physiotherapy treatment related to neck pain in Keripik Tempe Sanan workers so that they can improve the complaints that have been felt and minimize the occurrence of injuries.

The liquidation of a subsidiary in the banking sector is a strategic step with a significant impact on the financial performance, reputation, and sustainability of the parent company. This study aims to analyze the factors that drive liquidation, both internal such as financial performance, mismanagement, and legal compliance, as well as external such as market changes, natural disasters, and globalization pressures. Data were collected through academic literature review using qualitative approaches and data triangulation to improve the reliability of the results. The results of the study show that poor liquidity management, both due to internal and external factors, is the main cause of liquidation. The impact on the reputation of the parent company is dualistic: on the one hand it increases operational efficiency, but on the other hand it risks creating negative perceptions, such as management failures or employee losses. Therefore, companies must strengthen financial management, utilize technology to monitor cash flow in real-time, and develop flexible risk policies. Transparent communication with stakeholders is also important to minimize reputational impact. This study shows that effective liquidity management supports operational efficiency and increases public confidence, customers, and regulators, relevant for both Islamic and conventional banking in dealing with market dynamics.

Nowadays, advances in information and communication technology have opened up new opportunities in the world of digital business, including the use of the Telegram application as a business platform. This research aims to understand how students, as the digital native generation and active users of Telegram, utilize this application to carry out digital business activities. The author conducted the research using a descriptive qualitative approach, and collected data through interviews, observations, and library studies involving six informants aged 14-17 years. The results of this study show that the Telegram App, with features such as channels, large-capacity groups, and automated bots, provides flexibility and efficiency that support students in running small businesses, such as selling services, digital products, and community management. However, challenges such as fraud risk and fierce competition are also major obstacles. This research highlights the potential of Telegram in supporting students to develop creativity, communication skills and entrepreneurial spirit early on, while contributing to economic empowerment in the digital era.

Christian Religious Education (PAK) has a very important role in building students' moral values, especially in the context of education in Indonesia which is implemented based on the Independent Curriculum. This research aims to examine how the Christian Religious Education Curriculum contributes to the formation of students' moral values. This literature review explores various literature that discusses the basic concepts and principles of PAK as well as the implementation of this curriculum in moral education. Based on literature analysis, it can be concluded that the Independent Curriculum provides space for deepening moral values through a more flexible and contextual approach. In this curriculum, teachers are expected not only to convey religious teaching material but also to instill Christian values which include love, justice, forgiveness and social responsibility to students. Project-based learning, reflection, and collaboration in the classroom are some of the main strategies proposed to build student character according to the teachings of the Bible. Thus, PAK through the Merdeka Curriculum plays a significant role in forming students' moral character of quality and noble character.    

The Fourth Industrial Revolution has driven significant changes across various sectors, with startup emerging as key players in the global economy. Despite their immense potential, many startup face significant challenges, including a high failure rate within the first five years of operation. Design Thinking, a human-centered approach, has surfaced as a solution to address these challenges by helping startup understand user needs, identify problems, and create innovative solutions. This study aims to analyse the application of Design Thinking in building an innovative and competitive startup ecosystem. Using a literature review methodology, this research identifies various tested approaches and strategies, as well as the challenges and opportunities faced by startup in implementing Design Thinking. The findings indicate that the application of Design Thinking can enhance a startup's competitiveness by accelerating product innovation and improving responsiveness to market changes. The main challenges include a lack of understanding of the method and limited human resources with the necessary skills in technology and design. We suggest establishing Startups Incubator, with the framework adapted and modified to include active participation from stakeholder. The Startups Incubator will place members as strategic component of socio-economical system; will create a culture of adaptive innovation that is able to solve problems in society, in line with stakeholder needs, market realities and system complexity. By integrating some Startups Incubators, then we can create startups ecosystem that is continuously innovate and market-competitive.

The DI/TII social movement, which began on August 7, 1949, emerged as a result of socio-political tensions, particularly resistance to the Reorganization and Rationalization (Rera) policy. This movement aimed to establish an Islamic state in Indonesia and arose as a reaction to government policies perceived as inconsistent with Islamic principles. Discontent among former TNI soldiers and local militias due to the Rera policy fueled the movement, with many of these disillusioned individuals joining DI/TII. On February 10–11, 1948, Sekarmadji Maridjan Kartosuwiryo and Raden Oni organized a conference of Islamic leaders, during which the idea of forming the Islamic State of Indonesia (Negara Islam Indonesia, NII) was introduced. Kartosuwiryo declared himself the Grand Imam of the Islamic State of Indonesia. The widespread and massive expansion of this movement increasingly disrupted society, as it involved acts of extortion and armed resistance, creating unrest and opposition among the population. In response, the Indonesian government adopted a responsive legal approach, reflected in measures such as the enactment of the Emergency Law of 1949 and the re-adoption of the 1945 Constitution, which included restrictions in Article 28J(2). Various efforts were undertaken to address the situation, including the deployment of military operations to suppress the rebellion and restore stability.

The paper aimed to test the role of cost accounting information in feeding and guiding administrative decision makers in a way that contributes to enhancing the overall performance of the company. As the internal information provided by cost accounting works to clarify the strengths and weaknesses in detail within the company’s organizational structure, allowing management to gain a broader perspective. And more accurate in the areas of improving the company's performance. Cost accounting information has been identified in two categories: planning information and control information, while the company's performance has been identified in terms of productivity, cost reduction control, and profitability. The paper community has been represented by accountants working in a number of Iraqi industrial companies. A questionnaire form was prepared by the researcher to achieve the purpose of collecting the data necessary to measure the research variables, in accordance with the descriptive analytical approach adopted in the current research. The number of questionnaires retrieved and suitable for analysis reached 72 forms. The research reached a number of conclusions, the most important of which is that accounting information Costs enhance the efficiency and effectiveness of companies, which contributes to maximizing the company's performance. Given the stability of this positive effect, it follows that there is a need to increase attention to the quality of cost accounting information and the scope of its production in companies. This information contributes to reaching a more accurate measurement of the cost of the product and thus contributes to determining more competitive prices.

This study aims to analyze the impact of sharia principles implementation and product innovation on the financial performance of Islamic banks in Indonesia. Using a quantitative approach through regression analysis, the study reveals that consistent adherence to sharia principles and relevant product innovation significantly affect financial performance. Partial tests show that sharia principles significantly influence customer trust and satisfaction, while product innovation contributes to enhancing competitiveness in the digital era. Simultaneously, these two variables strongly impact financial performance, with the regression model explaining 74% of the variance in financial performance. This study highlights the importance of synergy between sharia principles and product innovation in supporting the sustainability of the Islamic banking industry in Indonesia.

Love is a central theme in the Christian faith, as stated in 1 John 4:7-12. This letter confirms that love comes from God, and love is the essence of God's existence and character. This article examines in depth the concept of divine love (agape) in 1 John, which is demonstrated through the sending of Jesus Christ as an atoning sacrifice for human sins. Using a hermeneutic approach and textual analysis, this article explores how God's love enables believers to reflect the character of Christ in everyday life. Through true love, believers are called to live in harmony with others as proof of their knowledge of God. Love in this context is not only a moral act, but a spiritual transformation that signifies spiritual maturity and a life in line with God's will.

This research analyzes the role of the Mater et Magistra encyclical in building social awareness among Catholics. Using a qualitative method with a literature study approach, this research examines encyclical documents, books, articles, and related official Church documents. The main focus of the research is the principles contained in Mater et Magistra, such as human dignity, general welfare, justice and solidarity, as well as their relevance to modern social issues. The results show that Mater et Magistra was not only relevant in its time, but also provides concrete guidance to deal with current social challenges, such as poverty, economic injustice, and human rights violations. The encyclical encourages Catholics to actively engage in social activities, advocate for just policies, and establish programs that support the welfare of society. Thus, Mater et Magistra remains an important reference in promoting the values of social justice and solidarity in a global society. The encyclical is not only an ethical guide, but also an effective educational tool to inspire Catholics to face social change and become agents of change in their communities.

The ABC Method emerged in response to the weaknesses of traditional methods, such as the production volume-based cost calculation method. The purpose of this study is to analyze the Application of the Activity-Based Costing (ABC) Method in Measuring Cost Efficiency and Financial Performance. The research method used is literature study or Library Research with a qualitative approach. The literature used is literature from the results of research or reviews presented in national and international scientific articles that are in accordance with accounting. All articles used are sourced from Mendeley's literacy data search engine and Google scholar. Based on a literature review from several articles on the results and discussion, the conclusions that can be drawn are: The application of the Activity-Based Costing (ABC) Method has a significant impact on cost efficiency and the company's financial performance.    

As an effort to optimize the quality of human resources, the role of education has never been spared in producing forward-thinking human resources along with the development of the times. Where this is a very extraordinary thing to improve student achievements, both academic and non-academic. Madrasah Aliyah Amanatul Ummah Special Intelligent Class Program for Special Talents is considered to have been maximized in improving achievement in students, so that they are able to go to university, this has been proven by the existence of students who are accepted at their favorite universities, even the Middle East and Europe. This study uses a qualitative type of research with a case study approach. The object of this research was carried out at Madrasah Aliyah Amanatul Ummah Special Intelligent Class Program for Special Talents, Data collection techniques using observation, interviews and documentation, Data analysis techniques using Milles Huberman with three stages, namely data condensation, data presentation, describing and verifying conclusions. The validity of the data used is perseverance in observation, extending research time in the field and triangulation of techniques and sources. The results of this study show that there are two ways to manage the special intelligent class program for special talents in improving student achievement: 1) Opening an olim class program. 2) The dauroh system, of these two systems, is very influential to increase the achievement of students, which of the students will be ready if there is an efent of the competition which later from the competition will get a certificate, then the certificate is used for one of the students to enter college.   

The Merdeka Curriculum emphasizes individual freedom to learn according to their potential. Thus, teachers face the challenge of providing instruction that suits students' varying abilities. In addition, many students face difficulties in multiplication and division when studying mathematics. So, the aim of this research is to find out whether student learning outcomes are better by using the Problem Based Learning (PBL) model in learning Indonesian in one grade. Learning Indonesian in first grade often faces problems in improving students' skills. Consequently, the aim of this research is to apply the PBL learning model and learning approach at the appropriate level (TaRL) at SDN Pakis V Surabaya. The aim of this research is to explain the use of TaRL in Indonesian language learning in grade 1 using data collection techniques such as observation, interviews and document analysis. The research results show that efforts to improve student learning outcomes are through the use of TaRL in a process that includes classifying learning needs, learning design, implementation, and student reflection and evaluation.

The digital era has created a generation of digital natives with superior technology adaptability. However, to achieve success in the world of work, soft skills competencies remain an important factor that supports individual success. This study aims to explore the role of soft skills competencies in digital natives in building a successful career. Using a qualitative approach, data was collected through in-depth interviews with young digital native workers in various industry sectors. The results showed that interpersonal communication skills, teamwork, adaptability, and time management were the main elements that contributed to their success. The findings highlight the importance of synergy between technical and soft skills in facing the complex challenges of the world of work. The implications of this study offer insights for organizations to develop training programs that are holistic and support the development of soft skills as part of a human capital capacity building strategy.

The code of ethics serves as a guideline for educators in carrying out their professional duties, especially in Christian Religious Education (PAK). This study aims to explore the role of the code of ethics in improving the quality of PAK learning. Using a qualitative approach, this study utilized literature studies, observations, and interviews with PAK teachers at the secondary school level. The findings indicate that consistent application of the code of ethics helps create a conducive learning environment, while deepening students' understanding of Christian values. By adhering to the code of ethics, teachers can act professionally, fairly, and with integrity, thereby increasing trust between teachers and students. In addition, the code of ethics is an important guide in overcoming learning challenges, such as the diversity of student backgrounds and curriculum changes. This study concludes that the code of ethics has an important role in improving the quality of PAK learning through strengthening teacher character and creating an inclusive learning atmosphere.