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This study aims to describe the perspectives of economic actors regarding the importance of money in daily interactions and transactions. Money, as a medium of exchange, not only facilitates the transfer of goods and services but also shapes more efficient and structured economic behavior. In everyday activities, economic actors view money as an instrument that provides value certainty, transactional convenience, and flexibility in managing needs and expenditures. The role of money is also understood as a factor influencing socio-economic relationships, as interactions between individuals are often grounded in transactional processes that require trust and universally accepted exchange values. Furthermore, the development of payment technologies has broadened economic actors’ understanding of money, especially within the context of digitalized transactions. This study illustrates that money is not merely a transactional tool but also a crucial element in shaping the socio-economic dynamics of modern society. The findings are expected to contribute to microeconomic discussions related to how economic actors utilize money as a fundamental instrument in daily economic activities.

The use of electronic cigarettes (vapes) among adolescents continues to increase and has emerged as a significant public health concern influenced by the interaction of individual, social, and environmental factors. This study aims to comprehensively riview the factors influencing adolescent e-cigarette use from the perspective of Social Cognitive Theory. A descriptive-narrative literature review was conducted using empirical national and international studies published between 2015 and 2025 and retrieved from Google Scholar, PubMed, and ScienceDirect databases. The synthesis of the literature indicates that adolescent vaping behavior is influenced by social environmental factors, including peer influence and exposure to social media, as well as personal cognitive factors such as knowledge, risk perception, outcome expectations, and self-efficacy. These factors operate thorugh observational learning and reciprocal interactions between individuals, environment, and behavior. This review concludes that Social Cognitive Theory provides a relevant and comprehensive framework for understanding adolescent vaping behavior and offers a foundations for the development of effective health promotion interventions and preventive policies.

In an era of globalization marked by increased cross-border interactions, legal relationships in international contracts have become increasingly complex and demand legal certainty for the parties involved. This study aims to analyze the implementation of choice of law clauses in the settlement of international contract disputes from the perspective of International Civil Law. The method used is normative legal research with a qualitative analytical approach through a review of regulations, doctrines, and relevant legal literature. The results of the study show that choice of law clauses play an important role in providing legal certainty, efficiency in the dispute resolution process, and protection of the interests of the parties. However, its application is still limited by the principle of public policy and mandatory rules in the forum country. Thus, the choice of law clause is an important instrument that reflects the balance between the principle of party autonomy and the principle of state sovereignty in the practice of International Civil Law.

Childhood obesity has become an increasingly significant health and education problem in various countries, including Indonesia, influenced by unhealthy eating patterns, lifestyle changes, and low nutritional literacy within families. This article aims to examine the lack of balanced nutrition in obese early childhood from the perspective of family education as part of non-formal education. The research method used is a literature review by reviewing national and international literature related to nutrition, child growth and development, and the increasing trend of obesity. The results show that obesity has physical, cognitive, psychological, and social impacts that can hinder a child's holistic development. Parents play a crucial role in establishing healthy eating habits, monitoring food consumption, and fostering an active lifestyle. Improving nutritional literacy within families, synergizing with early childhood education institutions, and supporting public health policies are considered crucial to preventing the long-term risk of obesity. Therefore, family education about balanced nutrition is a crucial strategy in supporting optimal growth and development and creating a healthy and competitive generation of early childhood children.

Indonesia’s rich religious, ethnic, and cultural diversity has long been accompanied by challenges related to socio-religious conflict. One important yet often overlooked dimension is intra-religious tension, illustrated by the differing perspectives of Nahdlatul Ulama (NU) and Muhammadiyah—the two largest Islamic organizations in the country. This study examines how these organizations manage their doctrinal differences (khilafiyah) and uphold tolerance as an expression of the First Principle of Pancasila. Using a qualitative literature review, the research analyzes organizational documents, scholarly works, and academic articles concerning both groups. Findings show that their divergence stems primarily from distinct methodological frameworks. NU follows the Aswaja tradition, accommodating local culture through the concept of Islam Nusantara, adhering to classical jurisprudential schools, and applying the maxim al-muhafadzah. In contrast, Muhammadiyah employs the Manhaj Tarjih and a Tajdid (renewal) approach centered on purification and modernization, forming the basis of its Progressive Islam vision. Despite differences in jurisprudential practice, both organizations share a commitment to moderation (wasathiyyah). NU expresses tolerance through its principles of Tawassuth, Tawazun, Tasamuh, and the Trilogy of Brotherhood, whereas Muhammadiyah emphasizes justice and respect for diversity in its Guidelines for Islamic Life. Their mutual acceptance of Pancasila—as Darul Ahdi wa Syahadah for Muhammadiyah and the foundation of Ukhuwah Wathaniyah for NU—demonstrates that internal Islamic pluralism can strengthen, rather than weaken, national unity.

This research aims to analyze religious and structural values in Dede Soepriatna's short story "Titah yang Berkuasa" through an integrated religious and structural approach. Employing a qualitative descriptive method with content and structural analysis techniques, this study reveals various spiritual values implicit within the narrative of this contemporary Indonesian literary work. The analysis results demonstrate fundamental religious values such as destiny (qada and qadar), tawakkal (submission to God's will), sacrifice, betrayal, and divine justice. The character Roro Oyi represents spiritual steadfastness and surrender to the Creator amidst life's trials, while King Amangkurat's character critiques the abuse of power that contradicts moral-religious principles. Structurally, the short story presents a complex plot with effectively developed central conflict, multidimensional characterization, and rich symbolism that deepens the spiritual meaning of the narrative. The research findings confirm that literature can function as an effective medium for moral and religious education without sacrificing narrative integrity. The integration of religious and structural approaches provides a holistic perspective in understanding how spiritual messages are conveyed through formal beauty, offering a literary appreciation model that harmoniously combines ethical and aesthetic dimensions.

This study explores the implementation of e-Government within the context of Bawaslu (Election Supervisory Agency) and its impact on governance and public trust. The results reveal that, from the support aspect, the success of e-Government implementation is largely driven by the commitment of leadership, which provides essential policies, human resources (HR) training, and technological facilities. However, challenges remain in terms of limited infrastructure and budget constraints at the district and city levels. Regarding the capacity aspect, Bawaslu already possesses competent HR, particularly among the younger generation, and adequate infrastructure. Nevertheless, there is still a need for improvement in the distribution of employee capabilities through continuous training and mentoring. Lastly, from the value perspective, e-Government has proven to deliver tangible benefits, such as increased efficiency, transparency, accountability, and an enhanced public trust in the institution. However, further efforts are required in areas such as system socialization, maintenance, and data security to maximize these benefits. This research highlights the importance of continuous development in both human and technological resources to ensure the optimal success of e-Government initiatives in enhancing governance and service delivery.

This study examines the increasing prevalence of premarital sexual behavior among Indonesian adolescents, including Catholic youths, which poses a significant challenge to the moral formation and faith development promoted by the Catholic Church. Using a qualitative method with a literature study approach, this research analyzes the phenomenon of adolescent free sex from the perspective of Catholic moral theology and family pastoral care. The findings reveal that the rise of free sexual behavior among adolescents is strongly influenced by curiosity, fragmented family structures, weak value-based sexual education, and the unregulated use of digital media. Moral theology views sexuality as a divine gift whose authentic meaning is realized only within the sacramental bond of marriage; therefore, premarital sex is considered a deviation from human dignity and the true nature of love. The study also highlights the essential role of the family as the Domestic Church in shaping conscience, character, and responsible sexual attitudes among youths. Pastoral strategies proposed include integral sexual education, strengthening parent–child communication in the digital age, and contextual pastoral accompaniment rooted in compassion, as emphasized in Amoris Laetitia. This research underscores the need for collaborative efforts between families, the Church, and educational institutions to guide young people toward a holistic understanding of sexuality, authentic love, and their Christian vocation in contemporary society.  

Pancasila, as the foundational ideology of Indonesia, plays a fundamental role in shaping a democratic system and ensuring the protection of human rights based on justice. From Yusril Ihza Mahendra’s perspective, Pancasila is not merely a normative ideology but serves as a political and legal paradigm that integrates the values of divinity, humanity, unity, democracy, and social justice into the practice of governance. According to Yusril, Indonesian democracy cannot be equated with Western liberalism, which emphasizes individual freedom; rather, it is a constitutional democracy grounded in the moral and spiritual foundations of Pancasila. The values of Pancasila position human rights in a balanced relationship between rights and responsibilities, as well as between individual and collective interests of the nation. Thus, democracy and human rights, in Yusril’s view, are integralistic—citizens’ freedoms are directed toward realizing social j  ustice and order in national life. This article aims to examine Yusril Ihza Mahendra’s thoughts on the relationship between Pancasila, democracy, and human rights, and their relevance within the context of Indonesia’s contemporary constitutional system.

This study employs the Systematic Literature Review (SLR) method following the PRISMA 2020 Statement guidelines to identify the main models and indicators used in measuring the performance of Micro, Small, and Medium Enterprises (MSMEs). The literature selection process includes the stages of identification, screening, eligibility assessment, and inclusion, resulting in ten articles from reputable Q1 international journals. The analysis reveals that the most frequently used performance measurement models are integrated performance models such as the Balanced Scorecard, Performance Prism, and models based on resource capability, customer, internal process, and financial perspectives. Commonly used indicators include sales growth, profitability, market share, customer satisfaction, process flexibility, technology adoption, and business sustainability. The study concludes that although financial measures remain dominant, non-financial dimensions—such as digital capability, stakeholder engagement, and internal process effectiveness—are increasingly important for MSMEs operating in the context of global market dynamics and digital transformation. The implications of this study provide theoretical contributions to the development of MSME performance measurement frameworks and offer practical guidance for MSME managers in selecting indicators that align with the characteristics of small and medium-sized enterprises.

Marriage is principally intended to establish a happy and enduring family. However, in practice at Puncak area of Bogor Regency has seen the growth of contract marriage, a practice that often resembles disguised prostitution and may facilitate the exploitation of women. This research aims to analyze the legal position and validity of contract marriage from the perspectives of islamic law and Indonesian positive law, as well as to explain its legal consequences for women and children. This study employs a normative juridical method through an examination of positive law, legal doctrine, and prior research, and applies both a statute approach and a case approach. The findings indicate that contract marriage is a time limited marriage that contradicts the objective of marital permanence under the Marriage Law. In Islamic law, the practice is equated with mut’ah marriage, which is prohibited, and if conducted it is deemed void by operation of law. Under Indonesian positive law, contract marriage is not recognized, and its agreement does not satisfy the legal requirements for a valid contract under Article 1320 of the Civil Code. As a result, women may lose civil rights such as maintenance, inheritance rights, and entitlements to joint marital property, while Out-of-Marriage Children may have a limited civil relationship only with the mother and the mother’s family. Therefore, contract marriage lacks validity under both Islamic law and Indonesian positive law and may generate legal, social, and moral harms, particularly for women and children.

This study examines the convergence between classical Islamic philosophy and contemporary digital theory, emphasizing how foundational Islamic concepts can respond to social fragmentation in post-digital Muslim societies. As digital technologies increasingly mediate religious learning, identity formation, and communal interaction, Muslim communities face growing challenges, including the weakening of social bonds and the decentralization of religious authority. Online platforms encourage individualized interpretations of faith and pluralistic expressions of religiosity, which, while expanding participation, often contribute to fragmented identities and diminished communal cohesion.Drawing upon core classical concepts such as ummah (community), akhlaq (ethics), and asabiyya (social solidarity), this research argues that Islamic intellectual heritage offers a normative framework capable of addressing these disruptions. These concepts underscore collective responsibility, moral discipline, and the cultivation of shared values as the foundation of a stable and just society. Using a qualitative approach grounded in textual analysis of classical Islamic scholarship and contemporary digital sociology, the study recontextualizes these principles within present-day digital environments.The findings suggest that adapting traditional values to online engagement can strengthen ethical conduct, mutual accountability, and constructive dialogue in virtual spaces. The notion of a “cyber ummah” further illustrates how transnational digital networks may foster solidarity across geographic and ideological boundaries. Ultimately, this study affirms the continuing relevance of classical Islamic philosophy in guiding the development of an inclusive, morally grounded, and socially cohesive digital society.

This study aims to analyze the political motives of the NasDem Party in endorsing Romi Hariyanto and Sudirman in the 2024 Jambi Provincial Election form the perspective of political idealism. The research focuses on two main aspect of idealistic incentives: the party’s political vision and the candidates’track records. Using a qualitative case study approach, data were collected through in-depth interviews, documentation, and analysis of official party sources. The findings reveal that NasDem consistently implements its idealistic values through the vision “Movement for Change”, locally embodied as Restorasi Jambi. The Party’s decision to nominate Romi-Sudirman is based on the alignment between the party’s ideological principles and the candidates’ integrity and administrative experience. Romi Hariyanto demonstrates strong leadership as a two-term Regent of Tanjung Jabung Timur, while Sudirman possess notable social engagement and moral leadership. These findings suggest that NasDem integrates political idealism with electoral pragmatism as a strategy to reinforce its value-based political identity. The study concludes that idealism can function as a strategic asset in contemporary political practice.

This study aims to explain and reconstruct the notion of auditor professionalism beyond the reasoning framework found in the accountants’ code of ethics. The reconstruction is carried out by redefining auditor professionalism through the integration of moral reasoning and the values derived from QS. Al-Isra (36), as a response to the issue of fraud disclosure. The research adopts a non-technical perspective on auditor professionalism. Accordingly, the appropriate method for this study is Theoretical Triangulation, namely testing auditor professionalism from the perspective of moral reasoning and QS. Al-Isra (36). Specifically, the research begins by utilizing three sources of values: the Handbook of the Code of Ethics for Professional Accountants, principles of moral reasoning, and the guidance in QS. Al-Isra (36). Second, the study identifies the limitations of conventional interpretations of auditor professionalism when examined solely from ethical codes, and further analyzes how moral reasoning and QS. Al-Isra (36) enrich this perspective. Third, the concept of auditor professionalism is reconstructed in a holistic manner. Finally, the study concludes whether moral reasoning and QS. Al-Isra (36) are interrelated with the auditors’ professionalism in uncovering fraud. Ultimately, this article proposes a revised conception of auditor professionalism. By incorporating moral reasoning and QS. Al-Isra (36), auditor professionalism is envisioned as transcending rationalism and materialism. It is defined as a commitment to uphold the accountants’ code of ethics, grounded in justice and virtue, with an awareness that every action will be held accountable in the hereafter.

Internal control plays a crucial role in ensuring the reliability of financial reporting and the effectiveness of a company’s operations. One account that requires special attention is prepaid expenses, as its recognition and amortization may lead to misstatements if not properly executed. This study aims to analyze the implementation of internal control over prepaid expense accounts from the perspective of external auditors at Public Accounting Firm XYZ. The research employs a qualitative descriptive method through semi-structured interviews with auditors and examination of supporting documents related to the internal control system. The results indicate that internal control has been implemented through payment authorization procedures, verification of supporting documents, and testing of amortization allocations. However, weaknesses remain, including limited staff understanding of expense allocation policies and inadequate segregation of duties, which increase the risk of material misstatement. The findings highlight the importance of enhancing staff competence, establishing consistent amortization policies, and utilizing technology-based accounting systems to strengthen the effectiveness of internal controls and the reliability of financial reporting.

This study aims to analyze the forms of assertive persuasion found in a collection of song lyrics by The Peal by employing a pragmatic approach, specifically Searle’s classification of speech acts. The focus of the research is to examine how the lyrics represent assertive functions as a means of conveying messages, attitudes, and perspectives intended by the songwriter. This study uses a descriptive qualitative method involving several stages: listening closely to the lyrics, identifying linguistic indicators of assertive persuasion, and explaining the meanings and communicative functions embedded in the utterances.The findings reveal that six selected songs by The Peal contain various forms of assertive persuasion. The song Isak Tangis demonstrates an assertive act of warning, while Berbahagialah reflects an act of suggesting. The song Porak Poranda represents the act of complaining, whereas Kehancuran shows elements of asserting or criticizing. The song Cinta Mana yang Kau Bela? contains elements of boasting, and Belum Waktunya reflects the act of reporting or presenting information. These results indicate that The Peal’s song lyrics function not only as artistic expressions but also as persuasive communicative media that convey social and emotional messages through diverse assertive speech acts.

The purpose of this study is to investigate the strategic role of air transportation management in Military Operations Other Than War (MOOTW), particularly in archipelagic contexts such as Indonesia, where rapid humanitarian response, territorial surveillance, and civil–military cooperation are essential for resilience. By applying a Systematic Literature Review (SLR), this article synthesizes findings on humanitarian logistics, technological transformation, and policy frameworks for strengthening national defense readiness. Design/methodology/approach – This study employs a qualitative Systematic Literature Review (SLR) methodology guided by PRISMA principles, analyzing 30 scholarly contributions from 2009–2025, including international peer-reviewed journals, Routledge and Springer volumes, arXiv preprints, and Indonesian academic publications.Results highlight that strategic air  transportation is indispensable for disaster relief, medical evacuation, and supply delivery in archipelagic nations. The adoption of AI, machine learning, UAVs, and reinforcement learning has enhanced responsiveness and equity in humanitarian supply chains. However, persistent challenges include aging fleets, interoperability constraints, and fragmented civil–military coordination. The study underscores the need for modernization of air assets, institutionalized civil–military collaboration, and integration of AI-based routing and command systems. Strengthening these aspects can enhance Indonesia’s resilience and preparedness in MOOTW scenarios. This article uniquely bridges global research on data-driven air power with Indonesian defense perspectives, proposing a scalable strategic framework for air transportation management that advances archipelagic resilience.

This study aims to explore the role of art in Islam by revisiting various books and references that focus on three main aspects: values, aesthetics, and ethics. In Islamic perspective, art is not merely about expressing beauty, but also serves as a medium to enhance one’s faith and morality, guiding humans to draw closer to Allah SWT. This research employs a qualitative descriptive approach using a literature review method based on relevant scholarly sources and academic documents. The findings indicate that Islamic art is built upon the principles of tawhid (monotheism), morality, and spirituality, which provide a profound meaning to every artistic creation. In terms of aesthetics, Islamic art emphasizes not only physical beauty but also harmony, balance, and the magnificence of Allah’s creation. The ethical aspect functions as a guideline for artists to ensure that their works remain within the boundaries of Islamic law and serve as instruments of da’wah, education, and moral development. Therefore, Islamic art represents the synthesis of beauty, truth, and goodness that guides humanity toward worship and devotion to Allah SWT. This study concludes that Islamic art plays a vital role in strengthening spirituality, character, and the advancement of an Islamic civilization that is cultured, beautiful, and meaningful.

This study aims to examine customer segmentation through K-Means clustering from a customer data management perspective, emphasizing the interpretive value of analytical results rather than solely their computational outcomes. The research addresses a critical issue in contemporary data-driven organizations, where customer analytics is often reduced to technical modeling without sufficient translation into managerial insights. To respond to this gap, the study adopts a qualitative interpretive approach embedded within a quantitative clustering process, positioning clustering as part of a broader information management cycle. The empirical analysis is based on the Mall Customers Dataset obtained from Kaggle, consisting of 200 customer records with numerical attributes representing age, annual income, and spending score. Quantitative processing using K-Means clustering was employed to identify customer segments, while qualitative interpretation was applied to analyze the managerial meaning of each cluster. Data interpretation was supported by analytical documentation, visualization outputs, and reflective analysis of cluster characteristics. The findings reveal four distinct customer segments with different behavioral and economic profiles, each carrying specific strategic implications for customer relationship management and marketing decision-making. The study demonstrates that the primary value of clustering lies not merely in segment formation, but in its ability to transform raw customer data into actionable managerial knowledge. In conclusion, this research contributes to customer analytics literature by integrating data mining techniques with qualitative interpretation, offering a more human-centered and decision-oriented framework for customer data management. Future research is encouraged to extend this approach using organizational case studies or participatory decision-making contexts.

This study aims to describe the nature of children from an Islamic educational perspective. This study uses a library research method by examining various relevant literature, including classical texts, the Qur'an, hadiths, and contemporary scientific works that discuss the concept of children in Islam. The results of the study indicate that children, from an Islamic perspective, have a very noble and strategic position, encompassing six main aspects. First, children are seen as a trust from Allah SWT. Second, children are a potential that needs to be developed. Third, children function as the next generation and bearers of the future of the community. Fourth, children have the right to receive a good and proper education. Fifth, children are positioned as subjects who have rights and roles in social life, not just objects of education. Sixth, children are also a source of happiness and well-being for their families and their surroundings. In the context of Islamic education, there are several methods that can be applied to educate children, including the method of role model, reward and punishment, the story method, and the advice method. These four methods play an important role in shaping children's character, faith, and morals in accordance with Islamic values. Understanding the nature of children in Islamic education is the main basis for building a generation that is faithful, has noble morals, and is responsible for themselves, their families, and society.