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The phenomenon of throning, which refers to the practice of seeking partners with high social status to enhance self-image, is increasingly prevalent among Generation Z. Although it may seem appealing, throning poses negative issues such as unrealistic expectations, a transactional view of relationships, and the potential for unhappiness that impacts individuals' mental health. This article aims to critically analyze throning behavior from the perspective of Christian Religious Education, emphasizing the importance of spiritual values in building healthy relationships. The research method employed is qualitative, using a literature review approach that involves analyzing written sources related to throning and Christian Religious Education. The findings indicate that throning contradicts the pursuit of a life partner, as well as the principles of love and respect for the intrinsic value of individuals taught in the Bible. The study concludes by affirming the need for a holistic approach to understanding relationships, grounded in spiritual values rather than social status. Recommendations for future research include more in-depth empirical studies on the impact of throning on mental health and interpersonal relationships, as well as a deeper exploration of Biblical knowledge, which highlights the importance of moral and spiritual values in relationship contexts, even in the digital age. It is hoped that individuals can build more authentic relationships through the lens of the Bible and glorify God.

Sexual violence in the digital space can occur in various motives, such as Flaming, which is an act of harassment committed personally on social media, where the perpetrator insults, attacks, or humiliates the victim through abusive words, private photos, or messages that lead to sexual activity. In the context of digital sexual violence. This form of harassment aims to cause the victim distress, fear, or embarrassment, and can cause psychological trauma. To protect victims, the law needs to impose sanctions against sexual harassment committed through electronic media. In the Indonesian legal system, several laws have been implemented to follow up and address this kind of crime, including the Electronic Information and Transaction Law (ITE Law), the Criminal Code (KUHP), and the Sexual Violence Crime Law (TPKS Law), so that perpetrators of sexual violence in digital spaces are expected to be subject to strict criminal sanctions. Laws are an important step in law enforcement and victim protection. However, effective implementation and public education are needed to achieve these goals. Therefore, there is a need for training for law enforcement officials to better understand and be able to handle appropriate cases of digital sexual violence and community counselling and public education to increase public awareness of electronic sexual violence.

GoSend as an instant delivery service from Gojek plays an important role in meeting the demand for fast and reliable delivery. However, there are still challenges in terms of service quality, customer satisfaction, and competitiveness in the digital logistics industry. This study analyzes GoSend's electronic service quality attributes using the Kano Model to identify the factors that most influence customer satisfaction. The quantitative method is applied through a survey of 206 GoSend users in Semarang, with the integration of E-Servqual indicators and Kano Model attributes. The results of the study show that most service attributes fall into the "Indifferent" category, meaning they do not have a significant effect on customer satisfaction. However, attributes such as transaction data security and item conditions fall into the "One-Dimensional" category, so improvements in these aspects can increase customer satisfaction. The analysis of the Extent of Satisfaction (EOS) and Extent of Dissatisfaction (EOD) shows that responsiveness to complaints and service personalization still need to be improved. Based on these findings, strategic recommendations that can be given are increasing customer service responsiveness, optimizing compensation policies, and strengthening security systems to increase customer trust. The integration of the Kano Model with E-Servqual provides a comprehensive evaluation of the quality of digital logistics services while also being a guide for GoSend in increasing customer satisfaction and loyalty amidst increasingly fierce competition.

The implementation of Financial Accounting Standards Statement (PSAK) 116, which replaces PSAK 30, aims to enhance financial statement transparency by eliminating off-balance sheet transactions. This study reviews the literature on the impact of PSAK 116 on earnings management practices. The literature review findings reveal differing results across studies; some indicate that PSAK 116 improves transparency and reduces earnings management, while others suggest that PSAK 116 instead encourages earnings management to maintain certain financial ratios. Factors such as firm size, industry sector, regulatory environment, and corporate governance influence how PSAK 116 affects managerial behavior. The implications of this study highlight the importance of oversight and additional regulations to minimize the likelihood of financial statement manipulation, as well as the need for further research to understand the impact of PSAK 116 across various industry contexts and business environments.

The misuse of the internet among teenagers has become a major concern in this digital era, particularly regarding the spread of hoax news and cyber law violations. Therefore, a socialization program on the Law on Electronic Information and Transactions (UU ITE) was conducted at SMAN 1 Wirosari to enhance students' legal awareness in utilizing digital technology. This activity involved 90 participants, consisting of OSIS administrators and Class Representative Council (MPK) members. Through interactive lectures, discussions, and case simulations, this socialization successfully improved participants' understanding of UU ITE and its impact on daily life. Evaluations showed that after this activity, students had a better grasp of the importance of critical thinking and responsible digital media usage

The development of digitalization has brought significant changes in various aspects of life, including employment relations. One of the innovations that has emerged is the use of digital employment contracts as a replacement for paper-based contracts. Digital employment contracts offer flexibility and efficiency in modern employment relations. However, in Indonesia, legal regulations related to digital employment contracts still face major challenges, considering the absence of regulations that specifically accommodate this mechanism. Article 52 of Law No. 13 of 2003 concerning Manpower only regulates the requirements for the validity of an employment contract without mentioning the use of electronic documents, while Law No. 11 of 2008 concerning Information and Electronic Transactions (UU ITE) has recognized the validity of electronic documents. This study aims to analyze the regulation of digital employment contracts in Indonesia, compare them with regulations in other countries, and provide policy recommendations to ensure legal protection for workers in the digitalization era. The method used is a normative legal approach with comparative legal analysis of countries such as the European Union and the United States. The results of the study show that although digital employment contracts are legally valid in Indonesia, there are still legal gaps related to the protection of workers' rights, supervision of implementation, and protection of personal data. Therefore, it is necessary to update regulations that are adaptive to technological developments, including the integration of the principles of justice, legal certainty, and protection of workers' rights in digital employment contracts.

Law Number 5 of 1960 concerning the Basic Agrarian Principles Article 5 states that customary law in the context of land sale and purchase adheres to the principles of clarity and cash payment. Therefore, the drafting of a land sale and purchase deed is not mandatory to require full payment as long as both parties agree. However, this often leads to legal issues later, including cases where the seller commits a breach of contract (default). For this reason, the author conducted this study with the following research questions: 1. What are the legal consequences of the sale and purchase deed concerning default in land sale and purchase transactions carried out by the buyer? 2. How is the legal protection for the seller in the event of a default in a land sale and purchase transaction? The theories used to address these research questions are, first, the theory of agreements, and second, the theory of legal protection. This study employs normative legal research. The research approaches used include a legislative approach and a case approach. The legal material collection technique involves identifying and inventorying positive legal regulations, books, journals, and other legal material sources. Legal material analysis techniques are conducted through grammatical interpretation and legal construction methods. The research findings indicate that land sale and purchase transactions under the principles of clarity and cash payment allow for the drafting of sale and purchase deeds even though the transaction has not been fully paid by the buyer. This creates an opportunity for the seller to commit a breach of contract in such transactions, revealing a lack of preventive legal protection for the buyer. The legal consequence of the sale and purchase deed is that it lacks legal force if it can be proven that a breach of contract occurred during its drafting.

This study looks at the options and issues surrounding financial reporting in Nigerian small and medium-sized businesses (SMEs). The purpose of the study was to identify the difficulties that Small & Medium Businesses (SMEs) in implementing efficient financial accounting reporting in Nigeria, as well as to determine the extent to which insufficient accounting records in SMEs in Nigeria are caused by subpar credit facilities. Data were gathered using the survey method, time series data, and the CBN statistical bulletin and questionnaire. A straightforward percentage table was used to assess the generated data. Inadequate accounting books and records, manpower, accounting system, and failure to conduct transactions through the banking system are the main obstacles that SMEs face when preparing and presenting financial reports, according to the study. The report suggests, among other things, that the two primary organizations in Nigeria, ICAN and ANAN, should support professional accountants as they are the only ones who can maintain appropriate books of accounts and prepare financial records its members to provide SMEs in Nigeria with free expert services.

Marketplace or E-commerce is an internet-based online media as a place to conduct business activities and transactions between buyers and sellers. In the marketplace or e-commerce, buyers can search for as many suppliers as possible with the desired criteria so that they get the appropriate market price. Tokopedia is a marketplace based in Indonesia. The purpose of this study is to explain the role of brand image in mediating the influence of online customer reviews on purchasing decisions. This study was conducted in Denpasar City with a sample of 100 respondents using the non-probability sampling method with the purposive sampling technique. The data analysis technique used is the inferential analysis technique including confirmatory factor analysis (CFA), path analysis, Sobel test and VAF test. The results of this study indicate that online customer reviews have a positive and significant effect on purchasing decisions. Online customer reviews have a positive and significant effect on brand image. Brand image has a positive and significant effect on purchasing decisions. Brand image partially mediates the influence of online customer reviews on purchasing decisions for Tokopedia users in Denpasar City. The implications of this study can be used as consideration and input for Tokopedia in improving consumer purchasing decisions by considering the variables of online customer reviews and brand image.

Increasingly fierce business competition forces companies to look for innovations and strategies to maintain customer satisfaction and trust. PT Quinsha Trans Jaya, a tourism transportation services company, faced problems in providing service information and collecting customer feedback. To overcome this, a website-based customer relationship management system is needed. This system is expected to improve operational performance, facilitate purchases, and provide complete information to customers. The development of the system uses the Rational Unified Process (RUP) method and aims to help PT Quinsha Trans Jaya retain and attract new customers. The customer relationship management information system built will focus on service transactions through the website. Then this system has information features related to rentals and purchases as well as available promotions. There is also a reward feature, feedback from customers that helps companies increase customer loyalty.

Cryptocurrency in Indonesia has begun to develop and is starting to be widely used by businessmen in Indonesia. This is a phenomenon given the need for accounting treatment for cryptocurrency transactions. This research seeks to explore and test cryptocurrency and blockchain technology with the approach and review of PSAK in Indonesia and focuses on accounting treatment for cryptocurrencies in Indonesia. The purpose of this study is to conduct an accounting study for cryptocurrencies based on PSAK that applies in Indonesia. The study used a review literature model to figure out accounting for cryptocurrencies.

The increase in phishing crimes during the COVID-19 pandemic has been influenced by various factors, including weak social control, lack of cybersecurity education, and technological disparities. This study aims to analyze the rise of phishing crimes from a criminological perspective, focusing on Social Control Theory and Differential Association Theory. Using a qualitative approach, this research examines how phishing offenders learn and operate within social groups. The findings indicate that phishing is not only motivated by financial gain but also intellectual satisfaction and organized criminal activities. Moreover, regulatory challenges persist, as existing laws such as the Electronic Information and Transactions Law (UU ITE) face enforcement limitations due to gaps in law enforcement capabilities. Strengthening cybersecurity awareness, enhancing digital literacy, and improving legal frameworks are crucial to mitigating phishing crimes. Future research should explore quantitative analyses of phishing trends and the effectiveness of policies in addressing cybercrime.

Kedai Susu tuli (K-SULI) are sociopreneurship that located in Jember Regency. K-SULI serves as a place for a tuli person, or those knows as hearing difable to develop their entrepreneurial skills. through direct practice. K-SULI also became a place to community service program carried out by Program Mahasiswa Berdesa 2024 (Promahadesa) team of Jember University, aimed at introducing deaf culture particularly sign language in transactional activities. The Promahadesa team conduct their community services using the Asset Based Community Development (ABCD) approach, a community empowerment that leverage K-SULI potencial to implements. The result of this initiative taken Promahadesa include the expansion of K-SULI partnership, recruitment and training of employees, development of standart operation for transaction (SOPT), product Innovation, both offline and online social marketing, and introduction for sign language through Belajar Bahasa Isyarat Asik (BERBISIK).

This study aims to describe and analyze: The Contribution of Migrant Workers in Increasing Money Remittances and Achieving the SDGs.  The research is a qualitative descriptive analysis. The data analysis technique uses the technique developed by McNabb (2002), namely Grouping the data according to key constructs, Identifying bases for interpretation, Developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study show that migrant workers play an important role in the world economy, especially in developed countries as migration destination countries and contribute to the growth of the economy in their home countries, one of which is through remittances sent to their home countries. Indonesia is one of the countries that still sends migrant workers, where remittances from migrant workers are seen as one of the main sources of foreign exchange after petroleum. Migrant workers contribute to reducing the unemployment rate in Indonesia by: Increasing household income. Helping families left behind not work for a while. Increase family access to capital and credit for entrepreneurship. Encouraging a decrease in child employment rates Helping economic development in the region of origin. Encourage political and social change.  The use of remittances for productive activities is expected to increase investment in recipient countries. Remittances encourage improvements made by households in daily consumption, expenditure on education, health, and other expenses, so that it will affect economic growth. Remittances increase household incomes and are therefore a strong anti-poverty force in developing countries.  Not only that, migrant workers who return to their home countries (return migrants) also contribute to the economic and social conditions of their home countries. Remittances can contribute directly and indirectly to several SDGs. Remittances' contribution to the SDGs: SDG 1: Reduce poverty, SDG 8: Decent work and economic growth SDG 10.c: Reduce the cost of migrant remittance transactions.

The inability of rural banks to adapt to the changing global landscape, particularly owing to globalisation, could also have adverse effects on economically disadvantaged populations. This research aims to examine the dynamics of regulating rural banks in Indonesia, the pressing need for legal reforms in rural banks to address the problems posed by globalisation, and the legal reforms for rural banks that are based on the Values of Pancasila. The study methodology employed is the Normative Juridical approach. The research findings suggest that initially, the licencing and activities of the rural bank required permission from the Minister of Finance. However, after the amendment of Law Number 7 of 1992 concerning Banking with Law Number 10 of 1998, the licence for rural banks is now granted by the leadership of Bank Indonesia, as stated in Article 16 paragraph. Globalisation has a significant impact on community life, leading to the emergence of new requirements. One of these requirements is the need for easier transactions, which can be achieved through the digitalisation of banking or the provision of electronic banking facilities. Consequently, legal reforms for banking institutions need to be implemented, taking into account the noble values of the nation as reflected in the moral principles of Pancasila. These values include morality, respect, protection of human rights without discrimination, unity, social justice in the economic and community sectors, and the realisation of people’s sovereignty and adherence to the law.

This studyiaims toiexamine theirecognition and measurement process related to the receiptiand distribution ofifunds carried out by BAZNAS Majalengka Regency, analyze the implementation of its financial reports, and assess their compliance with PSAK 109. Using a qualitativeidescriptive method, data wasicollected throughiinterviews. The research findings indicate that the financial reporting of BAZNAS Majalengka Regency adheres to PSAK 109, covering the receipt and distributioniofizakat, infaq, and sadaqah funds. Every economic transaction is systematically recorded, and the financial reports comply with applicableiregulations, including the treatment of non-halal funds in accordance with sharia iprinciples. In terms of recognition and presentation, BAZNAS Majalengka Regency applies the double-entry recording system, which is considered effective and efficient. Overall, the financial reports prepared align with PSAK 109 in terms of recognition, measurement, and presentation.

Rapid developments in digital technology have increased the complexity of cybercrime and posed new challenges in its detection. Unlike traditional crimes, evidence in cyber cases relies on electronic evidence that has special characteristics, such as digital formats that are susceptible to change, storage on remote servers, and connections to aspects of digital forensics. The aim of this research is to analyze the evidentiary mechanism in cybercrime cases based on the Criminal Procedure Law (KUHAP), the Electronic Transaction Information Law (UU ITE) and other related laws and regulations. The research methodology used is normative law with case studies of legislative approaches and court decisions regarding the validity of electronic evidence. The study found that although electronic evidence is recognized as valid evidence in Indonesia's criminal justice system, obstacles to its implementation remain, including inconsistent legal interpretations, a lack of operational standards for digital forensic investigations, and limited human resources in law enforcement agencies. Therefore, to ensure the validity of evidence in cyber crimes, it is necessary to harmonize laws and regulations, increase the capacity of law enforcement officials, and strengthen cooperation between institutions.

This study aims to describe and analyze: The Implementation of Restaurant Tax Collection in Increasing Regional Original Revenue (PAD: Pendapatan Asli Daerah)) of Malang Regency and the Obstacles to the Implementation of Restaurant Tax Collection in Increasing the PAD of Malang Regency.  The research is a qualitative descriptive analysis. The data analysis technique uses a technique developed by McNabb (2002), namely Grouping the data according to key constructs, identifying bases for interpretation, developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study show that the Policy on Regional Taxes (specifically Restaurant Tax) in Malang Regency is inseparable from the pattern of fiscal relations between the Central and Regional Governments. This kind of relationship pattern is none other than related to the decentralized policy model that tends to use a top-down approach. The contribution of Restaurant Tax to Regional Taxes during the period 2021-2024 as a whole only reached an average of 5.53%. Although overall from year to year during the 2021-2024 fiscal year period, the contribution of Restaurant Tax to Malang Regency Regional Original Revenue revenue fluctuates, the increase in the realization of Restaurant Tax has been able to help the implementation of local government activities, both routine and development activities. Obstacles to the implementation of restaurant tax collection in increasing the PAD of Malang Regency can be in the form of: a. Low taxpayer awareness: Many restaurant entrepreneurs do not pay taxes or are in arrears of taxes.  b. Lack of supervision: Many restaurants or restaurants operate without a license or register. c. Lack of socialization: The public does not know the benefits of paying taxes. d. Lack of bookkeeping: Small and medium-sized restaurants often do not keep bookkeeping.  e. Manipulated transactions: Taxpayers deposit, calculate, and pay taxes themselves, resulting in data manipulation

This research have intenions to show and understand the legal principles of engagement in agreements when entering into agreements. know about the implementation of the principles of engagement, especially the principle of consensualism in realizing an engagement. The writing of this article applied through the normative legal research method where the author employs a legislative approach and a system of legal concept. The study results indicate that when making an agreement, several principles serve as the foundation of legal proceedings, guiding decisions and actions within the judicial system, as a legal basis this principle can provide an overview of the contract. Numerous guiding principles are available for reference and implementation in various contexts and situations. The principles of association include the principle of freedom of contract, the principle of good faith, the principle of pacta sunt servada, and the principle of consensualism. In implementing consensualism in a contract such as an online buying and selling agreement. Buying and selling online from the point of view of contract law in Indonesia uses Paragraph (1) of Article 18 of the Electronic Information and Transactions Law. There is also a lease agreement where the parties make an agreement. The legal basis for renting a house is explained in Government Regulation no. 44 of 1994, which guarantees legal protection for home owners or tenants. The regulation also explains that a rental agreement can be said to be valid if there is approval or permission from the owner of the dwelling. In accordance with the basic law of renting a house, there are 3 (three) clauses in the house rental agreement

This study aims to analyze the effectiveness of BYOND by BSI in improving service quality and customer satisfaction at BSI KCP Krian Sidoarjo. BYOND by BSI is a digital banking platform designed to improve service quality with various superior features, such as financial transactions, account opening, and service consultations based on sharia principles. The research method used is a qualitative approach with descriptive method. Data was obtained through interviews and Focus Group Discussions (FGD) with employees from various divisions. The results showed that BYOND by BSI provides significant convenience in banking transactions, reduces queues at tellers, and offers sharia-based features that increase customer loyalty. However, challenges such as low digital literacy and transaction security concerns still need to be addressed. The implementation of BYOND by BSI has been positive in improving service quality and customer satisfaction, and strengthening BSI's image as an innovative Islamic bank. BSI needs to continue to improve digital education, strengthen security systems, and develop new features to make BYOND by BSI more effective in the future.