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This study aims to examine the influence of competence, independence, and information technology on the quality of financial statements among employees of Accounting Service Offices in Semarang City. This research uses a quantitative approach with a survey method targeting employees of Accounting Service Offices in Semarang City. Data were collected through questionnaires and analyzed using multiple linear regression with the aid of SPSS software, obtaining 60 respondents. The results of the study indicate that the three independent variables, namely competence, independence, and information technology, have a positive and significant effect on the quality of financial statements. These findings confirm that improving professional competence, applying strong independence principles, and effectively utilizing information technology are important factors in producing reliable, relevant, and timely financial statements.

This study aims to examine the quality of public services at the Population and Civil Registration Office (Disdukcapil) of Pohuwato Regency using the SERVQUAL model, which comprises five dimensions: Tangibles, Reliability, Responsiveness, Assurance, and Empathy. This research was conducted in response to persistent public complaints regarding slow service processes, long queues, limited facilities and infrastructure, network disruptions, as well as insufficient information and uncertainty concerning service completion time. The study employed a descriptive qualitative approach through observation, interviews with Disdukcapil employees and community members, and documentation. The findings indicate that the quality of public services has not yet been optimal. The Tangibles dimension remains weak due to inadequate service facilities. Reliability has not been fully achieved as a result of delays in document issuance and system disruptions. Responsiveness among service officers is inconsistent in addressing public complaints. In terms of Assurance, officers demonstrate adequate professionalism; however, transparency in procedures and service timelines remains inconsistent. Meanwhile, in the Empathy dimension, attention to the community particularly vulnerable groups still needs improvement. Overall, the public services provided by Disdukcapil Pohuwato have not fully met community expectations and require improvements in facilities, staff competence, and the effectiveness of service systems.

This article analyzes women’s empowerment in the development of Pekunden Tourism Village, Banyumas District, Banyumas Regency, focusing on the role and contribution of women in tourism based on local creativity. Using Kartasasmita's (1996) empowerment framework, which includes enabling, empowering, and protection, the study collects data through interviews, observations, and documentation from key informants such as the village head, tourism awareness group, and women entrepreneurs in Oemah Batik, Oemah Manggleng, Dragon Fruit Garden, and Kampoeng Nopia Mino. The findings reveal that women’s empowerment in Pekunden Tourism Village has fostered a supportive environment, enhanced women’s capacity, and ensured business protection. Training programs and the development of local products have expanded economic opportunities, increased women’s participation in decision-making, and improved family welfare. Overall, women’s empowerment has made a significant contribution to local socioeconomic development, positioning Pekunden Tourism Village as a successful model of synergy between tourism and community empowerment. This case exemplifies the positive impact of regional autonomy in promoting local creativity and economic growth through tourism.

The development of digital technology has encouraged the government to utilize social media as an effective means of public communication. The Ministry of Agriculture is one institution that actively uses Instagram to convey information, build a positive image, and interact with the public. This study aims to determine the Public Relations strategy in managing the Instagram social media account @kementerianpertanian. This study uses the Public Relations strategy theory from Cutlip and Center, which consists of four stages: problem identification, planning and programming, communication and action, and evaluation. The research method used is a descriptive qualitative approach, with data collection techniques through in-depth interviews and documentation of the Ministry of Agriculture's Public Relations team. The results show that the Ministry of Agriculture's Public Relations has implemented a planned communication strategy, starting from planning informative and educational content, utilizing Instagram features such as reels, stories, and live to increase interaction, to routine evaluation based on engagement data (likes, shares, comments, and saves). This strategy also adapts to social media trends and audience needs. Public Relations actively responds to user questions and comments to maintain two-way communication. However, challenges such as negative comments, limited resources, and changes in the Instagram algorithm are obstacles that still need to be overcome. Overall, the implemented strategy has successfully supported the improvement of the image and transparency of public information within the Ministry of Agriculture.

This study aims to examine the application of mocaf flour as a partial or complete substitute for wheat flour in the preparation of dadar gulung, a traditional Indonesian delicacy. The research is grounded in the potential of mocaf, which is gluten-free, rich in dietary fiber, and supports efforts to diversify food sources based on local commodities. A quantitative experimental method was employed with three flour formulations 50% wheat : 50% mocaf, 25% wheat : 75% mocaf, and 100% mocaf evaluated through organoleptic testing by 25 panelists with varying levels of experience. The assessment parameters included color, aroma, taste, texture, and overall perception. The findings indicate that the formulation containing 100% achieved the highest overall score, followed by the 75% mocaf and 25% wheat blend, while the 50% mocaf and 50% wheat formulation ranked lowest. These results suggest that a dominant proportion of mocaf can maintain the sensory quality of the product, although full substitution requires further optimization to enhance consumer acceptance. This research contributes to the development of healthier innovations in traditional foods, offers a gluten-free alternative for individuals with dietary restrictions, and promotes the sustainable utilization of local resources.

This study evaluates the AIESEC Incoming Global Volunteer (IGV) Program at the Veteran National Development University in Yogyakarta using the CIPP (Context, Input, Process, Product) evaluation model. Employing a descriptive qualitative approach, data were collected through interviews, non-participatory observation, and documentation studies, with validity ensured through triangulation. The findings reveal that the IGV Program is highly relevant to the university’s internationalization agenda and contributes significantly to strengthening cross-cultural competencies among students. The availability of resources and the overall implementation of the program have been effective, though improvements are needed in ensuring consistent mentoring for international participants. The evaluation highlights that the program has generated positive outcomes, particularly in enhancing intercultural competencies and fostering collaboration with local partners. These results underscore the importance of sustaining and refining the IGV Program as a strategic initiative to support global engagement and student development.

This study aims to analyze the optimization of the use of Village Funds in efforts to develop Pethung Park tourism in Belik Village, Trawas District, Mojokerto Regency, using  the New Public Governance (NPG) theoretical approach  from Osborne and Gabler. NPG theory emphasizes the importance of collaboration, participation, networking, decentralization, as well as transparency and accountability in public governance. This study uses a qualitative descriptive method by collecting data through interviews, observations, and documentation involving the village government, BUMDes, Pokdarwis, and the local community. The results of the study show that the Belik Village government has succeeded in making optimal use of the Village Fund as an instrument of local economic development and a means of community empowerment. The Village Fund is directed to tourism infrastructure development, human resource training, and digital-based tourism promotion. Collaboration between village governments, communities, and the private sector through BUMDes and Pokdarwis is able to create participatory and sustainable development governance. The real impact can be seen from the increase in the number of tourist visits, the growth of MSMEs, and the increase in the village's original income. This study concludes that NPG-based governance practices in Belik Village have resulted in development effectiveness and strengthened village economic independence. The results of this study can be a model for other villages in implementing the management of Village Funds for the tourism sector based on collaboration and community participation towards sustainable village development.

This study aims to analyze the influence of prices and productivity on the welfare of independent oil palm farmers in Andabia Village, Anggaberi District, Konawe Regency. The number of respondents in this study was 24 people taken by census. The analysis method used includes descriptive statistical analysis, with multiple linear regression analysis. Based on the results of the analysis, it shows that the influence of the palm oil price variable on the welfare of oil palm farmers is 0.02 one unit with a calculated t value greater than the t table value (1.924> 1.720) and a significance level smaller than 0.05 (0.02 <0.05) partially has a significant effect on the welfare of oil palm farmers. The influence of the productivity variable on the welfare of oil palm farmers is 0.000 one unit, with a calculated t value greater than the t table value (5.046> 1.663) and a significance level smaller than 0.05 (0.000 <0.05) partially has a significant effect on the welfare of oil palm farmers. The influence of palm oil price and productivity variables simultaneously has a significant influence on the welfare of oil palm farmers. From the F test, the results of the calculation of F count> F table (170,465> 3.07) with a significance level of 0.001 <0.05. This shows that the price and productivity variables together have a significant influence on the welfare of farmers in Andabia Village, Anggaberi District, Konawe Regency.

This study aims to understand how accounting functions as a social construction in shaping the meaning of transparency and responsibility in the modern business world. Accounting has long been viewed as a technical, neutral, and objective system; however, both financial and non-financial reporting practices also reflect the values, ideologies, and moral consciousness embedded within organizations. Using a qualitative interpretive approach within the framework of social constructivism (Berger & Luckmann, 1966), this study explores the meanings constructed by accounting practitioners through social interactions, organizational culture, and reporting policies. Data were collected through in-depth interviews, participatory observations, and document analysis of corporate reports, and were analyzed using interpretative thematic analysis. The results reveal that transparency and responsibility are not merely formal obligations but the outcomes of social processes involving the externalization of values by leaders, the objectivation of those values through reporting systems, and their internalization within individual moral awareness. In this context, accounting functions as a social language that reflects organizational morality, legitimacy, and identity. Organizations with participatory and reflective cultures are found to develop more authentic transparency, while bureaucratic structures tend to produce symbolic transparency. Theoretically, this study contributes to the discourse of critical accounting by asserting that accounting numbers and reports are socially constructed artifacts imbued with values. Practically, the findings highlight the importance of ethical leadership, reflective culture, and social dialogue as foundational elements for implementing authentic transparency and sustainable corporate responsibility.

This study explores how Generation Z constructs work values and meaning in modern organizations shaped by digitalization and social transformation. Using a qualitative phenomenological approach under a social constructivist paradigm, the research investigates the lived experiences of young professionals in the digital, creative, and startup sectors. Data were collected through in-depth interviews and non-participant observation and analyzed using thematic analysis (Braun & Clarke, 2006; Moustakas, 1994). Findings show that Generation Z defines work through three interrelated dimensions: (1) intrinsic motivation grounded in personal purpose and self-expression, (2) redefined productivity emphasizing creativity and emotional balance rather than quantitative output, and (3) job satisfaction derived from inclusive culture and adaptive leadership. These results support Self-Determination Theory (Deci & Ryan, 2000) and Social Constructionism (Berger & Luckmann, 1966), showing that work meaning is socially constructed rather than objectively given. Overall, the study concludes that for Generation Z, work represents not merely economic activity but a medium for identity, contribution, and personal growth, urging organizations to embrace meaning-centered and value-driven leadership to enhance engagement and fulfillment.

This study investigates Qur’an-based healing practices within the Jakarta Qur’anic Structure Studies Community, focusing on the understanding of the Qur’an as Asy-Syifā’ (a source of healing) and the therapeutic application of Qur’anic verses through the Qur’anic Structure method. Employing a qualitative, descriptive-analytical design within a Living Qur’an and phenomenological framework, data were collected through participant observation, in-depth interviews with three key informants, and questionnaires administered to 23 practitioners. The findings show that the community positions the Qur’anic Structure method as an alternative approach to both physical and spiritual healing by treating the entire Qur’an as a medium of cure. This practice is operationalized through four principal patterns: the ‘Ain Structure, Page Structure, Alphabet Structure, and Surah Structure, all of which refer to the 18-line mushaf published by PT Taj Company (Karachi, Pakistan). Practitioners’ testimonies indicate perceived improvements in physical and psychological conditions, framing this method as a form of Qur’anic self-healing (ikhtiar) while reaffirming that ultimate healing belongs solely to Allah SWT.

Consumptive behavior among college students has increased along with the development of social media that plays a role in shaping modern lifestyles. This study was conducted to determine the effect of Instagram social media use and hedonistic lifestyle on the consumptive behavior of female students in the Culinary Arts Education Study Program, Universitas Negeri Medan. The study used a quantitative approach with multiple regression analysis methods. Data were obtained by distributing questionnaires to 52 respondents selected using a simple random sampling technique. The results showed that Instagram social media use had a significant effect on consumptive behavior with a significance value of 0.049, while hedonistic lifestyle had a more dominant effect with a significance value of 0.000. Simultaneously, both variables had a positive and significant effect on consumptive behavior with an R² value of 0.418, meaning that 41.8% of the variation in consumptive behavior was explained by these two variables. Based on these results, it was concluded that the higher the use of Instagram social media and hedonistic lifestyle, the greater the tendency of students to behave consumptively.

In social life, buying and selling are fundamental mechanisms for transferring rights, beginning with an agreement. According to Articles 1313 and 1338 of the Indonesian Civil Code, agreements are legally binding acts with the force of law for the parties involved. One high-value transaction is the sale and purchase of apartment units, which involves developers as sellers. In practice, developers often fail to deliver units within the agreed timeframe. This study examines (1) the developer’s responsibility toward buyers when units are not delivered and (2) the legal protection available for buyers under such circumstances. The research applies Hans Kelsen’s Theory of Responsibility and Satjipto Rahardjo’s Theory of Legal Protection, using a normative juridical method based on library research. Primary, secondary, and tertiary legal materials were analyzed through statutory, conceptual, analytical, and case approaches, employing grammatical and systematic interpretation, legal analogy, and legal refinement. Findings reveal that developers are primarily responsible for delivering fully paid units. Failure to fulfill this obligation, due to breach of contract or negligence, triggers legal liability in the form of performance or compensation. Legal protection for buyers ensures their rights are safeguarded, and even in cases of developer negligence or bankruptcy, consumers are legally entitled to receive the apartment units they have purchased.

Reading comprehension, especially in personal letter texts, is challenging for many Indonesian high school students due to limited vocabulary and low motivation. Blooket, a game-based learning platform, offers potential to improve engagement and learning outcomes.Objective: This research aims to examine the effectiveness of Blooket learning media in improving students’ reading comprehension of personal letters at Grade XI of SMA PGRI Pekanbaru. A quantitative approach with a quasi-experimental non-equivalent control group design was used. The sample consisted of 39 students, divided into an experimental group taught with Blooket and a control group taught conventionally. Pre-tests and post-tests (25 multiple-choice items) were administered, and data were analyzed using normality, homogeneity, The experimental group’s mean score increased from 55.21 to 84.96, while the control group improved from 51.53 to 72.00. The paired sample t-test yielded p = 0.000 (<0.05), indicating a significant effect of Blooket on reading comprehension. Blooket’s interactive and competitive features effectively enhanced students’ reading comprehension of personal letters, motivation, and participation, making it a valuable alternative for teaching short functional texts in EFL classrooms.

This research focuses on the correlation between students’ reading habit and their reading comprehension in analytical exposition texts of eleventh grade students at SMA PGRI Pekanbaru. This research was motivated by the fact that some students face difficulties in reading English texts due to a lack of reading habit and challenges in understanding English texts, especially analytical exposition texts. This research employed a correlational design. The sample consisted of 37 eleventh grade students of SMA PGRI Pekanbaru in the academic year 2024/2025, selected through total sampling technique. To collect the data, the researcher used a questionnaire to measure students’ reading habit and an objective test to assess their comprehension of analytical exposition texts. Pearson Product-Moment correlation analysis showed a correlation coefficient (r_xy) of 0.501, indicating a moderate positive correlation between the two variables. With a significance value of 0.001, which is lower than 0.05, the correlation was statistically significant. Furthermore, since the r_value (0.501) was greater than the r_table value (0.344) for 37 respondents at the 5% significance level, the alternative hypothesis (Ha) was accepted. These findings indicate that students with better reading habits tend to have higher comprehension in understanding analytical exposition texts.

The phenomenon occurring in society regarding deeds of sale and purchase drawn up by land deed officials that contain material defects is certainly contrary to what is stipulated by law. Thus, the research questions are: What are the legal consequences of a material defect in a Deed of Sale and Purchase drawn up by a Land Deed Official? and How does a material defect in a Deed of Sale and Purchase drawn up by a Land Deed Official arise? In this study, the researcher uses Otto Jan Michael's theory of legal certainty and R. Soeroso's theory of legal consequences. The research method used in this study is normative juridical research janis, namely legal research with literature studies. The research approaches used are legislation, conceptual approach, analytical approach and case approach. The technique of collecting legal materials is by identifying and inventorying positive legal rules. Literature, journals and other sources of legal materials. For the analysis technique of legal materials, it is carried out by grammatical interpretation, systematic interpretation, analogy construction and legal refinement construction. The results of this study found the conclusion that the legal consequences of the sale and purchase deed being carried out unilaterally made before PPAT caused the sale and purchase deed to not have legal certainty. Although the sale and purchase deed was made formally by and before PPAT, the legal action contained a material defect, and was canceled by the court, there was also a legal relationship between the legal subjects, the cancellation showed legal certainty, but gave birth to a lawsuit due to unlawful acts, and the legal certainty of the sale and purchase deed made by PPAT contained material defects making PPAT not have binding legal force which resulted in unilateral The sale of land must be done by mutual agreement or known to both parties, in addition to having no legal force, the deed is canceled by the court. Thus, the cancellation of the sale and purchase deed contains a material defect in the court, providing legal certainty for matters that are not in accordance with the applicable provisions of the law.

The patent dispute between Apple Inc. and Samsung Electronics Co. Ltd. is one of the largest Intellectual Property Rights (IPR) conflicts in the modern technology industry. This case began in 2007, when Apple launched the first-generation iPhone, revolutionizing the smartphone market with its minimalist design, full-touch screen, and intuitive interface. The success of the iPhone opened new markets and positioned Apple as an innovation leader. Samsung, as the largest electronics manufacturer in Asia, then produced the Android-based Samsung Galaxy smartphone, which quickly became the iPhone's main competitor. This business competition then turned into a legal dispute when Apple considered Samsung's products too similar to its products. This case involves claims of infringement of design patents and utility patents filed in various jurisdictions such as the United States, South Korea, Japan, Germany, and the United Kingdom. This article uses a normative juridical method with a statutory and case approach. The analysis shows that the patent dispute between Apple and Samsung cannot be resolved through a single international forum due to the territorial nature of the patent system. Therefore, litigation takes place in several countries and results in varying decisions.

Over the past 20 years, developments in digital technology have led to the emergence of financial innovation in the form of cryptocurrencies, with Bitcoin being the main pioneer. Bitcoin is a decentralized, blockchain-based electronic payment system that is not controlled by a single financial institution. Although its presence facilitates quick and straightforward cross-border transactions, it also raises ethical and legal issues, especially when taking into account Islamic law, which strongly emphasizes justice, certainty, and the welfare of society. This paper aims to investigate the usage of Bitcoin in modern economic transactions from the standpoint of Islamic and international law. This study investigates Islamic legal sources, the views of Islamic scholars, fatwas (religious decrees), and international laws and regulations pertaining to cryptocurrency assets using a qualitative, normative-empirical methodology. The results show that, although opinions among scholars differ, the usage of Bitcoin is subject to ijtihadiyah (Islamic ijtihad) in Islamic law. Some reject it because of its great volatility and speculative potential, while others allow it as long as it provides advantages and does not include riba, gharar, or maysir (the risks associated with gambling). In terms of international law, Bitcoin is typically seen as a digital asset that has to be closely watched in order to preserve economic stability and deter financial crime. Therefore, balanced legislation is required to guarantee that the usage of Bitcoin is in line with the principles of sharia maqasid and global economic fairness.

The enactment of Law Number 1 of 2023 concerning the Criminal Code brought fundamental changes to the regulation of the crime of adultery in Indonesia. The expansion of the scope of criminalization, including regulations regarding extramarital relationships, has given rise to debate regarding its compliance with the principles of the formation of laws and regulations and its impact on criminal law enforcement. This study aims to analyze the provisions of the adultery article in the new Criminal Code from the perspective of the principles of the formation of laws and regulations and assess its implications for the effectiveness of the criminal justice system. This study uses a normative legal research method with a legislative and conceptual approach. Legal materials were obtained through literature studies and analyzed qualitatively and juridically. The results show that the regulation of the crime of adultery in the new Criminal Code has a clear normative purpose, but still leaves issues regarding the clarity of formulation, legal certainty, and potential human rights violations. Furthermore, the application of the adultery article has the potential to create obstacles in law enforcement practices, particularly related to evidence, caseload, and the legitimacy of the criminal justice system. Therefore, further evaluation is needed to ensure that these regulations align with the principles of sound legislative development and ensure legal justice.

In accordance with Article 25 paragraph (2) of the Law on Judicial Power, the general judiciary is one part of the judicial power that has the authority to examine, adjudicate, and issue decisions in criminal and civil cases in accordance with the applicable regulations. In civil trial proceedings at the district court, there are three stages: the preliminary stage, the determination stage, and the execution stage. In civil justice, there is an effort to resolve disputes outside of trial, namely mediation, and in administrative court proceedings, there is an effort to resolve disputes outside the court, namely administrative efforts. Mediation is an effort to resolve conflicts through deliberation with the assistance of a neutral third party, known as a mediator, to reach an agreement that can be accepted by both parties. This administrative effort is a resolution process carried out internally within an agency between the government and the party filing an objection to a state administrative decision before the dispute is brought to court. The purpose of this study is to understand the differences in non-litigation efforts between civil courts and state administrative courts. The research method is normative, using a statutory approach that emphasizes the analysis of regulations related to the main discussion of this study. In civil courts, mediation aims and focuses more on efficiency, which benefits both parties and, in turn, can reduce the burden on judges in resolving disputes in court. On the other hand, the purpose of administrative measures in state administrative cases is oriented towards internal government supervision, as a last resort, and rapid correction.