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This study aims to conduct a systematic synthesis of available empirical evidence to empirically ascertain the impact of Board of Directors' competence on earnings management practices in Islamic banking. The research employs a qualitative literature review approach. A literature search was performed on the Scopus database for the period 2010–2025, utilizing a combination of the keywords "Islamic bank," "Board of Director," and "Earnings Management." From an initial pool of 127 identified documents, a rigorous screening process based on inclusion and exclusion criteria yielded 53 reputable journal articles as the final units of analysis. Data analysis was conducted using thematic analysis to synthesize substantive findings. The synthesis results consistently confirm that Board of Directors' competence demonstrates a negative and significant impact on earnings management practices in Islamic banking. However, the effectiveness of this impact is not homogeneous. The principal findings identify three crucial boundary conditions: (1) The presence of specific expertise in finance and Sharia contracts at the board level serves as the primary differentiator of supervisory effectiveness; (2) The complementary interaction with the Sharia Supervisory Board (SSB) moderates the strength of this relationship; and (3) The regional institutional context (centralization model in Southeast Asia vs. decentralization in the GCC) significantly influences the effectiveness of governance in curbing the manipulation of discretionary accounts, including the Profit Equalization Reserve (PER).

Considering the importance of the next generation in the church, children must be empowered to be better. Therefore, this research can be a work that provides education about the influence of technology on Sunday school children at the Imanuel Batubara' Ra'Bung church which can be used as an instrument to help them in developing better thinking patterns. The research method used is a qualitative research method with a descriptive approach to describe the reality of the reality that occurs in the field. The qualitative method is applied through library research and field analysis. The library study is applied by finding supporting theories that are relevant to the research. Furthermore, a descriptive approach is applied through interview techniques and field analysis. Interviews were conducted by the author through field research and social analysis. The theories applied by the author are theories about counseling, theories about the church and theories about social assistance. The results of this study are that Sunday school teachers and child care providers must work together to help Sunday school children know God well and also be able to lead themselves in a better direction.

The rise of reflective content on YouTube underscores the need for pragmatic research that investigates not only what is said but also the effects of speech on audiences (perlocution). This study aims to analyze the speech act forms associated with perlocutionary effects on Henny Kristianus’s YouTube channel, focusing on the theme of maturity of mind, and to map observable indicators in viewers’ responses. A qualitative descriptive approach with pragmatic content analysis was employed. Data were drawn from transcripts of two videos and corresponding audience comments. The analysis identified three dimensions: (1) types of illocutions (advice, invitation, warning, empathetic assertion), (2) rhetorical/multimodal devices (metaphor, personal narrative, reflective question, call to action), and (3) observable perlocution indicators (attitude change, behavioral intention, emotional support). The findings show that empathetic and reflective utterances most frequently produce perlocutionary effects such as cognitive clarification, behavioral intention, and social reinforcement among viewers. These results suggest that the perlocutionary strength in digital discourse is influenced by the harmony between linguistic strategy, message depth, and communicated maturity values. Theoretically, this research enriches Indonesian digital pragmatics studies. Practically, it provides educators and content creators with insights to design ethical, persuasive, and character-building educational discourse.

This research aims to analyze the quality of electronic services (E-Service Quality) on user satisfaction of the DANA digital wallet application in the West Jakarta area. The evolution of financial technology (fintech) in Indonesia has encouraged rapid growth in the use of digital wallets, including DANA which is recorded to have more than 200 million users by 2024. However, this rapid growth is still marred by a number of user complaints regarding system reliability, service response speed and transaction security. Therefore, this study is important to evaluate how much e-service quality dimensions influence user satisfaction levels. The research method used is a quantitative approach with an associative type of research. Data was collected through questionnaires from 100 respondents who were active users of the DANA application in the West Jakarta area using a purposive sampling technique. Data analysis was carried out using SPSS software through validity tests, reliability tests, and simple linear regression analysis. The research results show that E-Service Quality has a positive and significant effect on user satisfaction of the DANA application with a coefficient of determination (R Square) of 0.907, which means that 90.7% of the variation in user satisfaction can be explained by the E-Service Quality variable, while the remaining 9.3% is influenced by other factors outside the research model. The results of the significance test (t test) show a significance value (Sig. < 0.05) which indicates that the influence of E-Service Quality on user satisfaction has been proven to be statistically significant. The results of this study are expected to serve as evaluation material for DANA application managers in improving the quality of digital services, particularly in terms of efficiency, system reliability, security, and user responsiveness. Furthermore, this research is expected to provide theoretical contributions to the development of studies in the field of information systems and digital service management.

This research focuses on examining the relationship between environmental accounting practices and firm value creation, considering the role of profitability as an intermediary mechanism. The study was conducted on companies in the basic and chemical industry subsectors listed on the Indonesia Stock Exchange during the 2020–2024 period. Green Accounting in this study is represented through environmental cost disclosure, while firm value is proxied by Price to Book Value (PBV), and profitability is measured by Return on Equity (ROE). The analysis used a panel data regression approach, complemented by a mediation test using the Sobel test. Empirical results indicate that the implementation of Green Accounting has not had a significant impact on profitability or firm value. Conversely, profitability has been shown to have a positive and significant relationship with firm value. Furthermore, the mediation test indicates that profitability plays no role in channeling the influence of Green Accounting on firm value. These findings lead to the interpretation that Green Accounting practices in the studied sectors still reflect regulatory compliance and efforts to gain social legitimacy rather than a strategy to increase short-term economic value.

The purpose of this study was to determine and analyze the effect of wage levels, economic growth, and the Human Development Index (HDI) on income inequality through labor absorption in the Districts/Cities of Jambi Province from 2020-2024. The research method used is a quantitative descriptive analysis using panel data regression with the Fixed Effect Model approach.  The analysis method used Eviews 12. The results showed of that partially, income inequality in the Districts/Cities of Jambi Province is significant positive influenced by the wage level variable, while economic growth does not have a significant effect on income inequality. In addition, the Human Development Index (HDI) has a significant negative effect on income inequality. This implies that wage increases are actually followed by in income inequality. Meanwhile, economic growth has not been able to provide a broad income redistribution effect. Conversely, improving the quality of human development proves to be the most effective factor, as it is capable of significant reducing inequalirt levels. Simultaneously, the results show that the variables of wage levels, economic growth, and the Human Development Index (HDI) collectively have a significant influence on income inequality in Districts/Cities of Jambi Province.

This study aims to analyze the effect of capital structure, profitability, and firm size on firm value at PT Tiga Pilar Sejahtera Food Tbk during the period 2015–2024. The research employs a quantitative approach using secondary data obtained from the company’s annual financial statements. Data were analyzed using multiple linear regression with the assistance of SPSS software. Prior to hypothesis testing, classical assumption tests were conducted, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results indicate that capital structure has a positive and significant effect on firm value. Meanwhile, profitability and firm size do not have a significant effect on firm value. Simultaneously, capital structure, profitability, and firm size do not significantly affect firm value. These findings indicate that the explanatory power of the regression model is limited, which may be influenced by the relatively small sample size and the presence of other factors outside the research model that affect firm value.

In the era of globalization, children are exposed to a social environment influenced by external factors such as social media, advertising, and a consumer culture, all of which can promote a materialistic lifestyle. Consequently, financial literacy education has become essential to equip children with the necessary skills to manage their finances effectively. Beginning with a simple understanding of accounting, children can learn fundamental concepts of money management, financial decision-making, and planning. However, many young children still lack access to this vital education. Various learning methods and media, including loose parts, storytelling, and interactive educational tools, can be utilized to foster financial understanding. Additionally, this education promotes important social concepts like sharing, charity, and the responsibility of managing finances to help others. It integrates Islamic principles, emphasizing values such as honesty, justice, transparency, and the avoidance of usury. Through these principles, children are not only taught how to manage their personal finances but also how to contribute to society. By implementing financial literacy education at an early age, we can help children grow into informed, ethical, and responsible leaders in the future. This education is crucial for ensuring they make sound financial choices and contribute positively to their communities.

This study examines the influence of Arei Outdoor Gear brand awareness on purchase decisions in the Bogor Climbing Virtual Community on Facebook. In the midst of increasingly fierce competition in the outdoor equipment industry, maintaining a high level of brand awareness is an important factor for companies in attracting and retaining consumers. Therefore, this study aims to find out the extent to which brand awareness of Arei products is able to influence the purchasing decisions of the community members. This study uses a quantitative approach with a survey method conducted on 87 respondents who were randomly selected from community members. Data collection was carried out through a questionnaire which was then analyzed using a simple linear regression technique to determine the relationship between brand awareness variables and purchase decisions. The results of the study show that the level of Arei brand awareness is relatively high with an average value of 3, where respondents are able to recognize Arei's products, logos, and brand characteristics. Meanwhile, purchasing decisions are also in the positive category with an average score of 3.25. The results of linear regression analysis showed a significant influence between brand awareness on purchase decisions with a correlation value (R) of 0.749. In addition, a determination coefficient value (R²) of 0.561 showed that 56.1% of purchase decisions were influenced by brand awareness, while the rest were influenced by other factors outside of the variables studied.

This study examines the influence of memorable tourism experiences and operational risk management in tourist train transportation on positive Word of Mouth (WOM), with tourist satisfaction serving as a mediating variable. A quantitative approach was employed, and data were processed using SEM-PLS 4. The research sample consisted of 247 respondents who had used tourist train services within the past year. The results reveal that both effective risk management practices and memorable tourism experiences perceived by tourists significantly impact tourist satisfaction. Additionally, tourist satisfaction plays a crucial mediating role in generating positive WOM. The study highlights that memorable tourism experiences, including aspects such as comfort, scenic views, and the quality of service, significantly enhance tourist satisfaction. Furthermore, operational risk management, which includes ensuring passenger safety, maintaining service reliability, and handling emergencies effectively, is essential for cultivating satisfaction and positive WOM. The findings suggest that businesses in the tourism industry, particularly those operating tourist trains, should prioritize both risk management and creating memorable experiences to foster customer loyalty and enhance WOM. This study contributes to understanding the dynamic relationship between risk management, customer satisfaction, and WOM in the tourism sector, providing valuable insights for improving service strategies in tourist train transportation.

This study aims to determine the influence of Diklat on employee performance at the Department of Education and Culture of Gorontalo Province. The sample in this study consisted of 58 respondents. The data used in this research were primary. Data collection was conducted through the distribution of questionnaires. The data analysis technique employed was simple linear regression. The results of this study indicate that Diklat have a positive and significant influence on employee performance at the Department of Education and Culture of Gorontalo Province, with a coefficient of determination of 66.90%, while the remaining 33.10% is influenced by other variables not examined in this study, such as organizational culture, work environment, leadership, career management, work commitment, work supervision, and information technology within the organization. The positive test results imply that the improvement in employee performance at the Department of Education and Culture of Gorontalo Province occurs due to intensive Diklat that align with the needs of human resource development in public sector organizations.

The property and real estate sub-sector serves as a strategic pillar for investment in Indonesia, despite BPS (2023) data showing a growth slowdown to 2.18% due to macroeconomic pressures. Financial performance throughout the 2021–2024 period exhibited significant volatility, with profit growth contracting to –5% in 2022 before rebounding to 15% in 2024. These fluctuations reflect the dynamics of economic recovery and the success of corporate operational efficiency in navigating interest rate hikes and inflation. This study aims to determine the effect of Company Size, Capital Structure, Return on Assets (ROA), and Total Asset Turnover (TATO) on Profit Growth. The population used in this study is the Property & Real Estate sub-sector companies listed on the Indonesia Stock Exchange for the 2021–2024 period. This study uses secondary data with a population of 68 companies. The sampling technique used a purposive sampling technique, resulting in a research sample of 30 Property & Real Estate sub-sector companies. The analysis technique used is multiple linear regression analysis processed using the Statistical Package for the Social Sciences (SPSS) program. The results show that Capital Structure, Return on Assets, Total Asset Turnover, and Company Size influence Profit Growth.

Abortion is one of the pregnancy complications that still contributes to maternal morbidity and mortality, especially in the early trimester of pregnancy. Various maternal factors play a role in the occurrence of abortion, one of which is parity which reflects a mother's reproductive history. This study aims to analyze the relationship between parity and the incidence of abortion at Bumi Panua Pohuwato Hospital. The study used a quantitative approach with observational analytical design and cross-sectional design. The study population was all pregnant women who received obstetrics services at Bumi Panua Pohuwato Hospital during the study period. Samples were taken using a total sampling technique, so that all pregnant women who met the inclusion criteria were included in the study. The independent variable is parity, while the dependent variable is the incidence of abortion. Data were obtained from medical records and analyzed univariately to describe the characteristics of respondents, and bivariously using Chi-square test or Fisher Exact Test in accordance with the fulfillment of statistical requirements. The results showed that most of the respondents were in active reproductive age and first to second trimester pregnancy, with considerable parity variations. Bivariate analysis showed that parity did not have a statistically significant relationship with abortion incidence. The conclusion of this study shows that the incidence of abortion is not influenced by parity alone, but is likely influenced by the interaction of various other maternal factors. Therefore, abortion risk screening in antenatal services needs to be carried out comprehensively by considering various pregnancy risk factors.

This study aims to analyze the influence of Corporate Social Responsibility (CSR) on firm value and examine the role of audit committees and gender diversity as moderating variables in raw materials companies listed on the Indonesia Stock Exchange. Using a quantitative approach with a sample of 58 companies selected through purposive sampling, data were analyzed using descriptive statistics and moderated regression analysis (MRA). The results show that CSR has a positive and significant effect on firm value, indicating that the higher the disclosure and implementation of CSR, the higher the market appreciation of the company. However, audit committees and gender diversity were not proven to be able to moderate the relationship between CSR and firm value. This finding implies that although CSR has been proven effective in increasing firm value through positive investor perceptions, corporate governance mechanisms represented by audit committees and gender diversity have not functioned optimally in strengthening this relationship. Therefore, companies need to consistently improve the quality of CSR implementation and evaluate the effectiveness of the role of audit committees and gender diversity policies so that they are not merely regulatory compliance but actually contribute to overseeing and directing the company's sustainability strategy.  

One of the risk impacts of blasting activities is flyrock. The impact of flyrock can be minimized by evaluate the factors that influence flyrock such as blasting geometry. Flyrock cannot be completely eliminated but flyrock distance can be reduced to prevent damage. This study aims to determine the actual maximum flyrock distance in the field and the factors that influence the flyrock distance. This study was conducted at PT. Sims Jaya Kaltim, Paser Regency, East Kalimantan Province. This research was conducted 31 times and the average throwing distance was 79.8 meters, the actual maximum flyrock throwing distance was 134.3 meters and the minimum throw was 40.5 meters. In the flyrock throw prediction, the Richard & Moore calculation method was used with a face burst mechanism of 121.3 meters and cratering of 232.2 meters and the Ebrahim Ghasemi dimensional analysis method of 104.5 meters. From both methods, the Ebrahim Ghasemi method was found to be closest to the actual flyrock with a standard deviation of 29.49 meters and an error percentage of 2.90%. From the results of the correlation between the blasting parameters and the actual flyrock, it was found that the factors that influence the occurrence of flyrock are powder factors, so an analysis was carried out to obtain a maximum flyrock throwing distance of 90 meters so that the safe radius of the tool is 180 meters, then the maximum powder factor used is 0.14 kg/m3.

This study analyzes the influence of Social Media, Impulsive Buying Behavior, Financial Technology Trust, and Financial Literacy on the Interest in Using Shopee PayLater among Generation Z youth in Jombang Village, South Tangerang. Out of a population of 6,618 teenagers, a sample of 150 respondents was selected using Purposive Sampling, exceeding the initial Slovin formula requirement of 99 participants to ensure higher data reliability. The research adopts a quantitative approach with multiple linear regression analysis processed via SPSS version 25. Data collection integrated primary sources from structured questionnaires with secondary data from comprehensive literature reviews. The results demonstrate that Impulsive Buying Behavior and Financial Technology Trust significantly and positively affect Shopee PayLater usage interest. Conversely, Social Media and Financial Literacy do not show a significant positive impact to Shopee PayLater usage interest. These findings provide critical insights into the digital consumption patterns and financial decision-making behaviors of the modern Indonesian youth demographic.

Audit failure and inconsistencies in previous research results regarding the influence of auditor experience and self-efficacy on audit judgment serve as the main drivers of this study. This study aims to re-examine the relationship between auditor experience and self-efficacy on audit judgment at Public Accounting Firms in South Jakarta. Using a quantitative approach, this study employs purposive sampling techniques by distributing questionnaires as a data collection instrument, involving 70 auditors working at Public Accounting Firms in South Jakarta. The results of multiple linear regression analysis using IBM SPSS version 26 indicate that both auditor experience and self-efficacy have a positive and significant influence, both partially and simultaneously, on audit judgment. These findings provide evidence that improving auditors' work experience and self-confidence is crucial in producing high-quality audit decisions. This study offers new insights that can be used to enhance audit quality through the development of experience and strengthening auditors' self-efficacy. The findings are expected to contribute to better audit practices by focusing on factors that can improve auditors' ability to make accurate and effective judgments.

This research aims to conduct an in-depth analysis of the complex dynamics termed the "Digital Bureaucracy Paradox," a phenomenon that emerged significantly following the implementation of the Work From Anywhere (WFA) policy within the Regional Secretariat of Sorong City. The primary focus this study lies in the strategic dilemma faced by visionary leadership in balancing modern flexible work patterns with the obligation to enforce Civil Servant (ASN) discipline, which has historically been conventional and rigid. Amidst massive digital transformation, local-level bureaucracy is forced to adapt to work models requiring high agility, while simultaneously remaining bound by formalistic disciplinary regulatory standards. Quantitative findings indicate that although digital platforms have been effective as instruments for work instructions, the effectiveness visual supervision remains irreplaceable in maintaining the integrity of working hours, particularly regarding low scores in separating personal and professional matters during WFA. Conversely, submissions the E-Kinerja (E-Performance) system show very high level of administrative compliance, yet do not fully guarantee the quality of substantive outputs. Statistical analysis confirms that adaptive digital leadership has decisive influence on the successful implementation of the Electronic-Based Government System (SPBE). These findings offer  theoretical contribution to the study of bureaucratic behaviour within digital ecosystems and provide practical recommendations for redefining the ASN discipline from formalistic patterns toward a result-based substantive discipline. The synergy between visionary leadership and the strengthening of bottom-up accountability mechanisms through public participation is expected to realise a governance framework that is not only technologically modern but also functionally accountable in the post-pandemic era.

This study aims to analyze the quality of room attendant service based on Standard Operating Procedures (SOPs) at the Lorin Solo Hotel and identify factors influencing its implementation. The research method used a qualitative approach through interviews, observations, and analysis of guest reviews.The results indicate that the implementation of SOPs has been successful, particularly in terms of room cleanliness, linen changes, replenishment of amenities, checking facilities, and friendly service. However, during periods of high occupancy, obstacles were encountered such as limited staff, limited cleaning time, and delays in replenishing amenities. Internal factors (skills, training, work motivation) and external factors (occupancy rate, guest demand, facility condition) influence service quality.This study concludes that the implementation of SOPs at the Lorin Solo Hotel has been successful, but needs improvement in time management, additional staff during busy periods, and regular training to maintain consistent service quality. These recommendations are expected to help the hotel improve service standards and maintain guest satisfaction.

Digital transformation has driven significant changes in organizational management systems, thus demanding adaptive leadership and organizational agility as a key prerequisite for surviving in a dynamic environment. This study aims to analyze the relationship between adaptive leadership and organizational agility in the context of digital transformation through the Systematic Literature Review (SLR) approach. Data were obtained from accredited national journals and relevant international literature, then analyzed using thematic analysis techniques to identify patterns of relationships between variables. The results of the study show that adaptive leadership plays an important role in increasing organizational agility indirectly through strengthening organizational learning and dynamic capabilities. Organizational learning serves as the main mechanism that allows organizations to adapt through the continuous learning process, while dynamic capabilities are the link in transforming learning into strategic responses. Digital transformation accelerates the need for organizations to have a high level of agility in the face of change. In conclusion, organizational agility is the result of systemic processes influenced by adaptive leadership, organizational learning, and dynamic capabilities. This study makes a theoretical contribution to the development of the literature on leadership and strategic management in the digital age as well as practical implications for organizations in improving adaptability to the ever-changing environment.