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This study aims to examine the role of Ahlussunnah wal Jama'ah (Aswaja) An-Nahdliyah in strengthening religious moderation among young people amid increasingly complex, pluralistic, and digitalized societies. Globalization, advances in information technology, and easy access to diverse religious perspectives through digital media have influenced the religious attitudes and behaviors of younger generations, highlighting the need to reinforce moderate religious values. Aswaja An-Nahdliyah promotes the principles of tawassuth (moderation), tasamuh (tolerance), tawazun (balance), and i'tidal (justice) as the foundation for social, national, and civic life. This study employed a qualitative approach using a library research method. Data were collected from books, scientific articles, official documents, and relevant literature on Aswaja An-Nahdliyah and religious moderation. The data were analyzed using content analysis to identify the contribution of Aswaja values in fostering moderate attitudes among young people. The findings indicate that Aswaja An-Nahdliyah plays a strategic role in internalizing inclusive, contextual, and tolerant Islamic values through formal and non-formal education, youth organizations, religious study groups, and digital media. The implementation of these values enhances tolerance, respect for diversity, patriotism, and critical awareness among young people in confronting radical and intolerant ideologies, thereby supporting the development of a harmonious and peaceful pluralistic society.

This study aims to analyze the influence of Regional Original Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), and Tax Revenue Sharing Fund (DBHP) on Regional Expenditure, as well as to analyze whether the flypaper effect phenomenon occurs in Regencies/Cities in Jambi Province during the 2017-2023 period. The data used in this study is panel data that combines time series data for 7 years and cross-section data from 11 Regencies/Cities in Jambi Province. The analysis method used is panel data regression with the selected model Fixed Effect Model (FEM). The results of the study show that simultaneously (F Test), the variables PAD, DAU, DAK, and DBHP have a significant effect on Regional Expenditure. Partially (t Test), PAD and DBHP do not have a positive and significant effect on Regional Expenditure, while DAU and DAK show a positive and significant effect on Regional Expenditure. This study also found a flypaper effect in regencies/cities in Jambi Province. This indicates that regional governments in Jambi Province tend to be more responsive in increasing regional spending using transfer funds from the central government rather than optimizing their own potential Regional Original Revenue (PAD).

The development of sustainability concepts in the banking sector has encouraged companies to implement Environmental, Social, and Governance (ESG) principles and develop Green Investment initiatives as part of their long-term business strategies. This study aims to examine the effect of ESG implementation and Green Investment on the firm value of banking companies listed on the Indonesia Stock Exchange during the 2022–2025 period. The research employed a quantitative approach using panel data regression analysis. Model selection was conducted through the Chow, Hausman, and Lagrange Multiplier tests, which indicated that the Random Effect Model (REM) was the most appropriate model for the analysis. The results reveal that ESG has a positive and significant effect on firm value, indicating that better implementation of Environmental, Social, and Governance practices enhances a company's value in the perception of investors and the market. Conversely, Green Investment has a negative and significant effect on firm value. This finding suggests that Green Investment is still perceived as a costly activity and has not yet generated direct economic benefits in the short term. Simultaneously, ESG and Green Investment significantly influence firm value, with the model explaining 35.1% of the variation in firm value. The findings imply that banking companies should continuously improve the quality of ESG implementation and optimize the management of Green Investments to create greater firm value and support long-term business sustainability.

The development of digital technology encourages companies to utilize social media as a digital marketing tool in supporting communication and business service marketing activities. This study aims to analyze the implementation of social media as a digital marketing tool in the Business Services Division of Telkom Bogor and to identify the forms of interaction and audience engagement through social media. This study used a qualitative approach with a descriptive method. Data collection techniques were conducted through observation, semi-structured interviews, and literature studies. The research informants consisted of internal parties involved in managing the company’s social media and followers of the company’s social media accounts as audience representatives. The data were analyzed using thematic analysis techniques. The results showed that social media is utilized as a promotional tool, a medium for delivering service information, increasing Brand awareness, and strengthening relationships with customers. The social media platforms used include Instagram, TikTok, YouTube, Facebook, LinkedIn, and WhatsApp Business, each having different communication functions according to audience characteristics. The implementation of social media is carried out through the stages of content planning, content creation, content publishing, audience engagement, and evaluation and reporting. The findings also indicate that visual content quality, information relevance, and publication consistency influence audience engagement with the company’s social media. Overall, social media is considered effective in supporting the company’s digital marketing activities through interactive digital communication based on audience needs.

The phenomenon of university students simultaneously undertaking academic studies and employment has become increasingly common, creating unique challenges in balancing work responsibilities and academic obligations. This study aims to examine the effects of job demands and time management on academic performance, with academic self-efficacy serving as a mediating variable among undergraduate and postgraduate students who work while pursuing higher education. The research employed a quantitative approach using a causal research design. Data were collected through an online questionnaire administered to 50 working students selected through purposive sampling. The study measured four variables, namely job demands, time management, academic self-efficacy, and academic performance. Data were analyzed using multiple regression analysis, Baron and Kenny’s causal steps approach, and the Sobel test to examine mediation effects. The findings reveal that time management has a positive and significant effect on both academic self-efficacy and academic performance. Academic self-efficacy also demonstrates a positive and significant influence on academic performance and emerges as the strongest predictor in the model. In contrast, job demands do not significantly affect either academic self-efficacy or academic performance. Furthermore, academic self-efficacy does not mediate the relationship between job demands and academic performance. However, academic self-efficacy fully mediates the relationship between time management and academic performance, indicating that effective time management enhances students’ confidence in their academic abilities, which subsequently improves their academic outcomes. These findings highlight the importance of strengthening time management skills and academic self-efficacy to support the academic success of working students in higher education institutions.

In the digital era, job-seeking mechanisms have evolved through e-recruitment platforms, particularly for Gen Z fresh graduates. However, seamless digital access does not inherently trigger a high intention to apply for jobs, suggesting a complex interplay between internal psychological states and external technical factors. Objective: This investigation empirically examines the extent to which self-efficacy and the effectiveness of e-recruitment systems influence the intention to apply for jobs among Gen Z fresh graduates in Tasikmalaya Regency. Methodology: This study employed an explanatory quantitative approach involving 80 subjects selected via purposive sampling. Data evaluation was conducted through Multiple Linear Regression analysis using SPSS software. Findings: The research data demonstrates that both self-efficacy and digital recruitment systems exert a positive and significant impact on job application intentions, both independently and simultaneously. Furthermore, self-efficacy was identified as a more dominant predictor compared to recruitment technology. An R-Square value of 0.590 indicates that these two variables account for 59% of the variation in job application intentions. Implications: Companies are encouraged to continuously modernize their recruitment infrastructure while considering the psychological readiness of applicants and strengthening corporate branding to attract high-potential new graduates.

This study examines students’ interest in participating in the Al-Kautsar Tahfidz Dormitory Program at MAN 1 Baubau and identifies the factors influencing their participation. The study also seeks to provide a deeper understanding of how both internal and external conditions shape students’ willingness to engage in the program. Using a qualitative descriptive approach, data were collected through semi-structured interviews with dormitory supervisors, participating students, and non-participating students. Additional supporting information was also gathered through informal discussions and observation in the dormitory environment to strengthen the data validity. Data were analyzed through data reduction, data presentation, and conclusion drawing in an iterative process to ensure accurate interpretation. The findings indicate that students’ interest is shaped by internal factors, such as religious motivation, the desire to memorize the Qur’an, and self-improvement, as well as external factors, including parental support, peer influence, program socialization, and the religious dormitory environment. Conversely, low interest is associated with limited family support, low self-confidence in Qur’anic literacy, competing activities outside school, and perceptions of a demanding dormitory schedule. Overall, the program contributes positively to students’ religious character, discipline, and Qur’anic memorization skills, although variations in student interest remain evident depending on their personal and environmental conditions.

This study aims to analyze the influence of women's transformational leadership on organizational loyalty among members of KOPRI PMII DKI Jakarta. The research employed a quantitative approach using a survey method involving 100 active members of KOPRI PMII DKI Jakarta selected through purposive sampling. The transformational leadership variable was measured through the dimensions of idealized influence, inspirational motivation, intellectual stimulation, and individualized consideration, while organizational loyalty was assessed through commitment, obedience, dedication, and willingness to sacrifice. Data were collected using a Likert-scale questionnaire and analyzed through descriptive statistics and simple linear regression using SPSS. The findings indicate that women's transformational leadership has a positive and significant effect on organizational loyalty, with a significance value of 0.033 (< 0.05). Furthermore, all dimensions of transformational leadership and organizational loyalty were categorized as high. These findings suggest that female leadership characterized by role modeling, motivation, individualized consideration, and member empowerment can enhance organizational loyalty among cadres. This study highlights the importance of strengthening women's transformational leadership capacity as a strategic effort to improve member loyalty and sustain women's cadre-based organizations.

Artificial Intelligence (AI) has increasingly influenced higher education, including learning practices among students of Islamic Education (PAI). Applications such as ChatGPT, Claude AI, and Gemini are widely used to support academic activities, including information searching, understanding course materials, idea generation, and assignment completion. This study aims to examine the use of AI among PAI students and analyze its implications for critical thinking skills. A qualitative descriptive approach was employed at the Islamic Education Program of UIN Salatiga. Data were collected through written interviews with 12 students selected using purposive sampling and analyzed using an interactive data analysis model. The findings reveal that AI has become an important part of students’ academic activities due to its perceived usefulness and ease of use. Most participants demonstrated critical thinking behaviors by verifying AI-generated information, comparing multiple academic sources, and evaluating the accuracy of responses before using them for academic purposes. Nevertheless, excessive dependence on AI was found to potentially reduce students’ independent learning and analytical engagement. The study concludes that AI has a dual impact on critical thinking: it can enhance critical thinking when used reflectively and responsibly, but it may also weaken cognitive involvement when relied upon excessively. Therefore, strengthening AI literacy, digital literacy, and critical thinking skills is essential in higher education learning practices.

Interest in reading the Holy Scriptures is an important aspect of faith formation among Catholic Youth (OMK). However, various challenges, such as busy daily activities and the influence of digital media, have hindered the development of a consistent habit of reading the Scriptures. This study aims to describe the interest in reading the Holy Scriptures among Catholic Youth at Beato Dionisius Sumbul Parish and to analyze the use of the Lectio Divina method in fostering this interest. This research employed a descriptive qualitative approach involving ten informants, consisting of the parish priest, a youth mentor, and members of the Catholic Youth community. Data were collected through observation, interviews, and documentation, and were analyzed using the Miles and Huberman model. The findings indicate that the interest in reading the Holy Scriptures among Catholic Youth has grown, although it has not yet become a consistent habit. The Lectio Divina method has proven effective in helping Catholic Youth read, understand, reflect on, and internalize the Word of God more deeply through the stages of Lectio, Meditatio, Oratio, Contemplatio, and Actio. This method increases their interest in the Holy Scriptures and promotes spiritual growth reflected in their daily lives. Therefore, Lectio Divina can serve as an effective pastoral approach for fostering interest in reading the Holy Scriptures among Catholic Youth.

This study examines how parents can serve as role models in fostering the spiritual growth of their adolescents. Parents play a fundamental role in shaping their children's character and faith by providing positive examples that adolescents can imitate in their daily lives. Spiritual growth during adolescence is particularly important because it serves as a strong foundation for their future faith, values, and moral development. The purpose of this study is to explore how parental role modeling influences adolescents' spiritual growth. This research employed a qualitative methodology using a library research approach. Relevant books, journal articles, theological literature, and other scholarly references were analyzed to examine theories and concepts related to parental roles and adolescent spiritual formation. The findings indicate that effective parental role modeling is demonstrated through words, behavior, love, faithfulness, integrity, and purity, which encourage adolescents to develop a deeper relationship with God and practice Christian values consistently. The study concludes that parents should actively model faith in everyday life as an essential part of educating their adolescents. By becoming living examples of Christian values, parents can significantly contribute to nurturing adolescents' spiritual maturity and strengthening their commitment to a lifelong life of faith.

This study aims to analyze the influence of financial literacy and financial behavior on personal financial management and to examine the differences in financial literacy, financial behavior, and personal financial management among accounting students across semesters at the Faculty of Economics and Business, Universitas Tanjungpura. This research employed a quantitative approach using descriptive and verificative methods. Data were collected through questionnaires distributed to 118 respondents consisting of 30 second-semester students, 34 fourth-semester students, and 54 sixth-semester students. Data analysis was conducted using validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, and the Kruskal-Wallis test with the assistance of IBM SPSS Statistics 27. The results showed that financial literacy and financial behavior have a positive and significant effect on students’ personal financial management. Furthermore, the Kruskal-Wallis test indicated that there were no significant differences in the levels of financial literacy, financial behavior, and personal financial management among second-, fourth-, and sixth-semester students.

Braking performance is an important aspect of motorcycle safety because it relates to the vehicle’s ability to reduce speed and stop properly. In a hydraulic disc brake system, braking is influenced by mechanical and hydraulic factors, especially disc brake diameter and master cylinder pressure. Disc brake diameter determines the effective braking radius, while master cylinder pressure generates hydraulic pressure that is transmitted to the caliper. This study aims to analyze the effect of disc brake diameter and master cylinder pressure variations on the braking distance and braking time of a 110 cc motorcycle. This research used a quantitative experimental method with a Honda Revo Injection 110 cc motorcycle as the test object. The disc brake diameter variations were 190 mm, 220 mm, and 260 mm, while the master cylinder pressures were 2 bar, 4 bar, and 6 bar. Each treatment combination was tested three times at an initial speed of 40 km/h on a dry and flat asphalt road. Braking distance was obtained from front wheel rotation data recorded by a magnetic digital counter, while braking time was determined from video recordings. The data were analyzed using Two-Way ANOVA and response optimization. The results showed that increasing disc brake diameter and master cylinder pressure reduced braking distance and braking time. The best combination was obtained at a 260 mm disc brake diameter and 6 bar master cylinder pressure, producing a braking distance of 12.8 m and a braking time of 2.3 s.

Food waste is still a significant problem, affecting food security, the environment, and the global economy. More than 53% of food produced becomes waste. Food waste worldwide totals 1.3 trillion annually. One of the districts with a high food waste rate is Banyumas. The most significant contributor to waste in the Banyumas region in 2021 was food waste, accounting for 39.85%, with much of it generated by restaurants. Restaurants play an essential role in managing food waste, as most food discarded at the preparation stage cannot be reused. This study aims to analyze the relationship between demographics and food waste reduction to support a digital technology approach from a restaurant perspective. This study used quantitative methods. The respondents of this study were 100 restaurants located in Banyumas, including A La Carte, Ramesan, Tegal, and Padang, and the data were analyzed using ANOVA. The results show that demographic factors, including income, age, restaurant opening hours, and the prices of best-selling foods, influence food waste in restaurants. The recommendation is for restaurants to prepare and plan menus. This will affect food prices, opening hours, and revenue. Some restaurants can increase their knowledge of handling food waste.

Reading and writing literacy is a fundamental competency that supports elementary school students’ learning success. However, the development of digital technology has changed students’ learning habits, with some students preferring gadgets over reading books. This study aims to analyze the reading and writing literacy skills of fourth-grade students at SD 3 Wergu Wetan in the digital era, identify factors influencing literacy skills, examine the impact of digital media use on literacy habits, and describe school efforts to strengthen literacy culture. This research employed a qualitative approach with a case study design involving fourth-grade teachers and students. Data were collected through observation, interviews, documentation, and questionnaires, then analyzed using an interactive model consisting of data reduction, data display, and conclusion drawing. The results indicate that students’ literacy skills are categorized as fairly good, with a positive response percentage of 70.4%. Nevertheless, some students still require support in understanding reading materials and developing writing skills. Digital media influences literacy habits as both a challenge and an opportunity when used appropriately. School initiatives through the Wednesday Morning Literacy Program, visual-based learning media, and regular reading and writing activities contribute to strengthening literacy culture. Collaboration among schools, teachers, and parents is needed to optimize digital technology use while improving students’ literacy skills.

The purpose of this study is to examine the impact of financial constraints on workforce management practices in agricultural companies listed on the Indonesia Stock Exchange between 2022 and 2025. Earnings management was measured using the DeAngelo Discretionary Accrual model, while financial distress was measured using the Altman Z-Score. A purposive sample yielded 32 observations, and the data were analyzed quantitatively using simple linear regression in SPSS. The analysis results showed that Financial Distress had no significant effect on Earnings Management, with a significance value of 0.718 (>0.05). The coefficient of determination (R²) of 0.004 indicates that only 0.4% of the variation in earnings management practices can be explained by financial distress, while the remaining 99.6% is influenced by factors outside this model. This finding suggests that the adoption of earnings management strategies in pharmaceutical companies is not primarily driven by financial distress. Therefore, it is recommended that future research include additional variables that could potentially influence earnings management.

This study aims to analyze educational marketing management strategies in attracting students’ interest at MTs Al-Mursyidiyyah. The research employed a qualitative approach using a descriptive-analytical method. Data were collected through literature review and in-depth interviews with the school principal as the key informant. Data analysis used the Miles and Huberman model, including data reduction, data display, and conclusion drawing. The findings reveal that MTs Al-Mursyidiyyah has comprehensively implemented educational marketing strategies based on the 7P marketing mix (product, price, place, promotion, people, physical evidence, and process). The product dimension is reflected in the integration of academic-religious curriculum supported by technology and diverse extracurricular programs. Promotional strategies are carried out through digital platforms such as Instagram, TikTok, and online admission websites, as well as conventional promotion through the annual November Festival. Strengthening human resources, modernizing facilities, and digitizing educational services also contribute to enhancing the school’s image. The study concludes that the success in attracting prospective students is strongly influenced by the synergy between product quality, promotional effectiveness, and physical evidence that build public trust in the educational institution.

This study investigates the practice of the accounting profession with the aim of identifying the key threats and challenges that hinder its development in Nigeria. To achieve this objective, three hypotheses were formulated and tested using the chi-square statistical technique to examine the relationship between identified challenges and the development of accounting practice in the country. The study drew on the perceptions of key stakeholders in the accounting field, namely academic accountants, professional accountants, and accounting regulators. Primary data were collected and analyzed, and the results revealed that the accounting profession is confronted with significant challenges that negatively influence its growth and development. The study concludes that these constraints may pose serious risks to the future advancement of the profession in Nigeria. It therefore recommends that academic and professional accountants should remain committed and proactive in advancing accounting knowledge and practice, while regulatory bodies should ensure objectivity, transparency, and fairness in the formulation and enforcement of accounting standards and regulations

This study aims to describe the process of implementing the Sympathy Mailbox media in writing expressions of concern by knowing the improvement in student learning outcomes and their responses. This study uses experimental research with a quantitative descriptive approach and a pretest-posttest control group design. The subjects involved were 64 seventh-grade students of SMP Negeri 47 Surabaya. Data collection included observation, tests, and questionnaires with data analyzed in the form of percentages, means, and t-tests. The results obtained showed that the learning process ran very well starting from the preparation stage in the form of providing two sympathy boxes, the implementation stage and the evaluation stage through the final test and response questionnaire. This can be proven by the percentage of student activity of 93.75% and educators 90%. The average student learning score increased in the pre-test from 75.12 to 84.37 with a gain value of 9.31. The t-test produced a t-count value of 9.23 which was higher than the t-table, this proved that there was a significant influence of the sympathy mailbox media on the ability to write expressions of concern. The students' response to the learning was very positive, so it can be concluded that the process of implementing the sympathy box media in learning was successful.

The media industry requires effective coordination and a supportive work environment to achieve organizational goals. However, internal communication and workplace conditions are often not optimal, affecting employee satisfaction. This study examines the effects of internal communication and the work environment on employee job satisfaction, with work motivation as a mediating variable. A quantitative causal approach was employed using an online questionnaire distributed to employees of PT Media Televisi Indonesia. From a population of 716 employees, 190 respondents were selected through disproportionate stratified random sampling. Data were analyzed to examine the direct and indirect relationships among the variables. The findings indicate that internal communication and the work environment have positive and significant effects on work motivation. Work motivation and the work environment also positively influence employee job satisfaction. Moreover, work motivation significantly mediates the relationship between internal communication and job satisfaction, suggesting that effective communication enhances satisfaction by increasing motivation. Overall, improving open communication, creating a supportive work environment, and strengthening employee motivation are essential strategies for enhancing job satisfaction, employee engagement, and long-term organizational effectiveness in the media industry.