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Historical assets are important assets for the culture of the community and the history of the nation as well as as the identity of the state. This research is a study on accounting treatment applied to historical assets in Indonesia which focuses on the analysis of accounting treatment in the management of the Central Sulawesi Museum. This study is a qualitative research within the scope of the interpretive paradigm of phenomenological studies on the results of interviews with research informants. The data analyzed were the results of interviews with academics, related agencies and the management of Sambisari Temple. The data was obtained through the interview process, documentation, documentation analysis, and online data search.

The industry in Indonesia has experienced significant development both online and offline, including the fashion industry, which has also undergone rapid growth. This development inevitably alters consumer behavior toward products in the market. One consumer behavior that requires attention is impulse buying, which refers to unplanned purchases. Impulse buying occurs due to emotional factors, which are also influenced by the store atmosphere, prompting spontaneous purchases. This study aims to examine and analyze the role of positive emotion in mediating the relationship between store atmosphere and impulse buying. The research was conducted among customers of the Uniqlo store at Bali Galeria Mall, with a sample size of 160 respondents selected through purposive sampling. Data collection was carried out using questionnaires. The analytical techniques employed include the Classical Assumption Test, Path Analysis, Sobel Test, and Variance Accounted For (VAF) Test. The analysis results indicate that: Store atmosphere has a positive and significant effect on impulse buying, Store atmosphere has a positive and significant effect on positive emotion, Positive emotion has a positive and significant effect on impulse buying, Positive emotion mediates the effect of store atmosphere on impulse buying. The theoretical implications of this study support previous research findings from the perspective of Consumer Behavior Theory. The practical implications provide guidelines for managers and staff at the Uniqlo store at Bali Galeria Mall to enhance customer impulse buying by leveraging store atmosphere and positive emotion.

In the modern era, financial services have increasingly integrated with technological advancements, one example being donation-based crowdfunding that operates through online financial platforms. Kitabisa.com is an online platform that facilitates donation transactions between campaigners and donors but does not assume responsibility for the actions or information provided by campaigners, donors, or other users. This creates significant potential for disputes among these parties. This study examines two key issues related to the standard contracts used in donation-based crowdfunding: the unilateral dispute resolution provisions created by the platform and the effectiveness of resolving disputes through alternative dispute resolution (ADR). Using a case study approach focused on Kitabisa.com's standard contracts, the research employs descriptive-qualitative analysis of collected data and literature. The findings reveal that while some contracts include ADR clauses, others do not, and the effectiveness of ADR in resolving disputes is limited, with few cases being publicly reported.

This research aims to examine the effect of synergy between the application of digital technology and entrepreneurial orientation on the performance of coffee shop MSMEs in Bojonegoro. The results of the analysis show that the combination of these two variables significantly improves business performance, exceeding the individual impact of each variable. These findings underline the importance of a holistic approach in developing MSMEs in the digital era, which combines technological innovation with. entrepreneurial spirit. The use of technology such as online ordering applications, inventory systems and data analysis allows MSME coffee shops to operate more efficiently, saving time and costs, as well as reducing errors. This research provides important implications for the government and relevant stakeholders to design policies that support the adoption of digital technology by MSMEs such as technology service providers, business consultants and the entrepreneurial community can accelerate the digital transformation process. as well as a more targeted entrepreneurial capacity development program.This research aims to examine the effect of synergy between the application of digital technology and entrepreneurial orientation on the performance of coffee shop MSMEs in Bojonegoro. The results of the analysis show that the combination of these two variables significantly improves business performance, exceeding the individual impact of each variable. These findings underline the importance of a holistic approach in developing MSMEs in the digital era, which combines technological innovation with. entrepreneurial spirit. The use of technology such as online ordering applications, inventory systems and data analysis allows MSME coffee shops to operate more efficiently, saving time and costs, as well as reducing errors. This research provides important implications for the government and relevant stakeholders to design policies that support the adoption of digital technology by MSMEs such as technology service providers, business consultants and the entrepreneurial community can accelerate the digital transformation process. as well as a more targeted entrepreneurial capacity development program.

Online gambling has become a rapidly growing social issue supported by advancements in digital technology, particularly in Indonesia, with its large population of internet users. Despite being legally prohibited, its popularity continues to rise, creating challenges for law enforcement and significant socio-economic impacts. This study aims to analyze the social and economic dynamics of online gambling actors using a descriptive qualitative method. Data were collected through in-depth interviews and document analysis, then analyzed using thematic coding techniques. The findings reveal that actors, such as Koh Jimmy, learn deviant behaviors through exclusive online communities that provide operational techniques and moral justification. Economic motivation, social support, and gambling systems designed to induce addiction are key drivers of actor involvement. Although aware of legal risks, actors remain engaged due to community influence and substantial financial gains. This study underscores the relevance of differential association theory in explaining actor involvement in online gambling and provides recommendations for preventive policies through technological oversight, social education, and the strengthening of social norms. The results are expected to serve as a foundation for formulating more effective preventive and intervention measures.  

This study aims to analyze seven semantic meanings in Syi'ir Tanpo Waton by KH Muhammad Nizam As-Shofa using Leech's theory of meaning. The method used is descriptive qualitative, with data in the form of words, phrases, and sentences in the text of the poem accessed through the NU Online page. The results of the study indicate that Syi'ir Tanpo Waton contains various types of semantic meanings, namely conceptual, connotative, social, affective, reflective, collocative, and thematic meanings. The most dominant conceptual and connotative meanings describe the vertical relationship between humans and God, as well as deep spiritual values. The social meaning emphasizes inclusiveness and Javanese culture, while the affective meaning reflects religious emotions in the form of praise, prayer, and hope. The reflective meaning shows layers of multiple meanings, while the collocative meaning builds associations of related words. Thematic meaning emphasizes the urgency of worship, knowledge, and praise to God as the main themes.

Noteworthy changes in customer behavior due to the advancement of data and communication innovation have driven to an increment in online shopping, particularly amid the Covid-19 widespread. This ponder points to analyze the impact of electronic word-of-mouth (e-WOM) and believe on buy deliberate within the setting of e-commerce in Indonesia. With information appearing a surge in exchanges on different marketplaces, this consider distinguishes that positive e-WOM can increment buy deliberate, whereas negative e-WOM tends to diminish it. In expansion, consumers' level of believe in online shopping stages emphatically impacts buy choices. The discoveries appear that both e-WOM and believe have a critical positive impact on buy deliberate. The comes about of this consider give experiences for companies to develop effective promoting techniques to extend buy deliberate and construct shopper believe within the computerized time. 

This study aims to analyze seven semantic meanings in Syi'ir Tanpo Waton by KH Muhammad Nizam As-Shofa using Leech's theory of meaning. The method used is descriptive qualitative, with data in the form of words, phrases, and sentences in the text of the poem accessed through the NU Online page. The results of the study indicate that Syi'ir Tanpo Waton contains various types of semantic meanings, namely conceptual, connotative, social, affective, reflective, collocative, and thematic meanings. The most dominant conceptual and connotative meanings describe the vertical relationship between humans and God, as well as deep spiritual values. The social meaning emphasizes inclusiveness and Javanese culture, while the affective meaning reflects religious emotions in the form of praise, prayer, and hope. The reflective meaning shows layers of multiple meanings, while the collocative meaning builds associations of related words. Thematic meaning emphasizes the urgency of worship, knowledge, and praise to God as the main themes.

The study was intended to anlyze evaluations regarding the quality related to online registration of population administration at the Population and Civil Registration of Gresik Regency. The method used in the study is descriptive research with a qualitative approach. This descriptive research method was chosen to present data systematically, factually, and accurately regarding the facts in the field. This research model uses an approach to the implementation of service quality at the Population and Civil Registration Service of Gresik Regency. The results of this study are statutory regulations (Law Of The Republic Of Indonesia Number 25 Of 2009) where publics services is a primary obligation of all government officials to organize activities or a series of activities in order to fulfill service needs in accordance with statutory regulations for every citizen and resident for goods and services provided by public service providers. And from this study we can see together that the supporting factors of the analysis of the quality of online registration service of Gresik Regency.

This research investigates the connection between social anxiety and self-esteem among first-year students who have migrated from other regions to Universitas Negeri Padang. Employing a quantitative approach with a correlational design, the study included 44 migrant students as participants. Data were gathered through both online and face-to-face distribution of questionnaires. The statistical analysis indicated a significant negative relationship between social anxiety and self-esteem, with a correlation coefficient of -0.812 (p< 0.01). This finding demonstrates that higher levels of social anxiety are associated with lower levels of self-esteem among students, and conversely. The results highlight the influence of social anxiety on the social and psychological capacities of first-year migrant students. This study aims to offer valuable insights into the psychological challenges faced by migrant students and provide a foundation for creating interventions to enhance their well-being.

Inappropriate learning models and lack of student interest and attention to physics learning result in unsatisfactory learning outcomes. The purpose of the study was to determine how the effect of Cooperative Learning model type Student Team Achievement Division (STAD) on student learning outcomes. The research method used is meta-analysis, data collection for this research by reviewing and browsing online articles. The results of the study found that the Student Team Achievement Division (STAD) type Cooperative learning model obtained an overall average effect size of 1.61, which means that the STAD type Cooperative learning model can influence student learning outcomes in Physics subjects. Learning material that is very influential in the application of the STAD type is Circular Motion as seen from the effect size value which is in the high category with a value of 8.81. The grade level that obtained a high category in applying the Student Team Achievement Division (STAD) type learning model was SMK class X with an effect size value of 2.2.

The library management information system for SMP Negeri 2 Solear has been successfully implemented. Purpose of creating this information system is to make it easier for members to see the list of available books and borrow books easily, namely online, and to help admin staff in managing book, member and book borrowing data. This information system has two views, namely the user page and the admin page. On the user page, users can register as library members, see available books, and can borrow the books they want. On the admin page, the admin can add, subtract and manage book data, view members' borrowing history, and can see the number of books available. This application was created using PHP and MySQL programming languages, the writing method used was System Development Life Cycle (SDLC), system design used Unified Modeling Language (UML), and system display design used Dia Diagram. It is hoped that with this information system users and admins can access the system anywhere and anytime via the internet. And users don't need to come to the library just to see the availability of the books they want to borrow. Apart from that, admin work can be lighter without taking notes manually.

This study aims to determine (1) spelling and writing errors; (2) grammatical errors; (3) punctuation errors; and (4) inconsistent use of terms in Kompasiana's online news entitled "Pakuwon Mall Surabaya Green Building Innovation for a Sustainable Environment". This study uses a qualitative descriptive method with documentation methods and literature studies or literature reviews and observations as data collection techniques. Based on the analysis carried out, there are several related errors: (1) spelling errors including typos and use of prepositions; (2) grammatical errors including incorrect use of sentence subjects and use of phrases; (3) punctuation errors including the lack of use of commas in several sentences; and (4) inconsistent use of terms including the use of foreign languages ​​that are not accompanied by their meanings.      

This study evaluates the impact of Learning Technology Integration and Education Effectiveness on the Transformation of Educational Paradigms in the Digital Era. Learning Technology Integration refers to the application of digital tools such as e-learning platforms, online learning applications, and interactive media to support educational processes, while Education Effectiveness encompasses the ability of the education system to achieve optimal learning outcomes through efficient and relevant approaches. This research employs a quantitative method using a questionnaire survey distributed to 50 students at Universitas Negeri Jakarta, selected randomly. Data were analyzed using multiple linear regression to examine the relationship between the two independent variables (Learning Technology Integration and Education Effectiveness) and the dependent variable (Transformation of Educational Paradigms in the Digital Era). The results indicate that both variables have a positive and significant influence, both partially and simultaneously. This study recommends enhancing learning technology integration and the effectiveness of education systems as key strategies to accelerate the transformation of adaptive and innovative educational paradigms in the digital era.

Taxes play an important role in the economy as a source of state revenue that is used to fund various development programs. However, the practice of tax avoidance is often a challenge that is detrimental to the potential of state revenue and is the main issue in tax management. Researchers compiled this scientific article with the aim of exploring the link between transfer pricing and financial difficulties in influencing tax avoidance practices. The method used is literature study by analyzing various journals, books and relevant research reports through online platforms such as Google Scholar and Publish or Perish. The data was analyzed using a qualitative descriptive approach to identify patterns and understand the implications of the relationship between the variables studied. The results of the research findings suggest that the relationship between transfer prices and financial hardship to tax avoidance is inconsistent with mixed results. Some analyses showed a significant association, while others found no strong association. These findings indicate that the influence is situational and dependent on the characteristics of the company, thus expanding the understanding of the factors that affect tax avoidance and serving as a basis for further research.

With the development of increasingly widespread information technology, many opportunities are created in the business environment. Various companies have implemented information technology to process their business activities. The Bun House Malang is no exception, which uses Instagram to conductmarketing activities online. This study aims to determine the effect of social media marketing and electronic word of mouth on purchasing decisions at The Bun House Malang. This research is a quantitative research. Using purposive sampling technique, questionnaires were distributed online to 100 consumers of The Bun House Malang. Analysis of the data used is multiple linear regression and hypothesis testing. The results of multiple linear regression analysis and hypothesis testing indicate that social media marketing and electronic word of mouth have an effect on buying decision. The results showed that social media marketing and electronic word of mouth had an effect on purchasing decisions at The Bun House Malang. Purchasing decisions can be improved through engaging content that requires consumer engagement and increasing the intensity of positive consumer experience reviews shared on social media. It is hoped that the company can improve the quality ofcontent Instagram and services provided so that consumers share positive reviews on social media so that consumers become loyal.

Cybercrime is increasing along with technological developments. The more people are connected to the internet, the more potential they have to experience crime in cyberspace. One of the cybercrimes is the crime of romance scam which is classified as an online fraud crime. The purpose of this study is to analyze the role of Sub-Directorate V Cyber Crime Directorate of Criminal Investigation in tackling romance scam crimes and their inhibiting factors. Using normative juridical and empirical juridical research methods, data were obtained through literature studies and field studies and analyzed by qualitative descriptive methods. Based on the results of the study, the Sub-Directorate V Cyber Crime Directorate of Criminal Investigation has never handled romance scam cases until the investigation due to a lack of evidence and other factors. Sub-Directorate V Cyber Crime Directorate of the Lampung Police has been active in various countermeasures with non-penal means such as conducting socialization and education to the public, cyber patrols, and digital forensic analysis. It is hoped that the public will be more careful in using social media, a healthy internet culture is needed and digital literacy is needed, and the government needs to revise laws and regulations regarding cybercrime.

Indonesian continues to evolve along with social, cultural, and technological dynamics, producing new vocabulary that requires systematic documentation. This research aims to identify the role of intern students at the Balai Bahasa Sumatra Utara in proposing entries for the 6th edition of the online Great Dictionary of the Indonesian Language (KBBI). Using a descriptive qualitative approach, data were collected through interviews, observations, and document analysis. The research results show that interns made significant contributions to the lemma proposal process, which included data collection, linguistic analysis, and recommendation drafting. A total of 200 entries from the fields of physics, law, chemistry, and psychology were successfully proposed. The main findings include (1) a collaborative process between students, experts, and KBBI editors that supports the validity of lemmas; (2) contributions to the documentation of new scientific terms; and (3) challenges, such as limited reference sources and understanding of usage contexts. This research shows that the internship program not only contributes to the development of the Indonesian language but also provides practical learning experiences for students. Recommendations are provided for strengthening the internship system and optimizing the role of students in the management of the national language.

This study examines the influence of financial literacy and ease of use on the decision to use ShopeePay among undergraduate and diploma students of the Faculty of Economics and Business at the State University of Jakarta. A quantitative research method was applied through a survey of 151 respondents selected using purposive sampling. Data were collected via an online questionnaire and analyzed using multiple linear regression. The results of the study indicate that financial literacy and ease of use have a positive and significant effect on the decision to use ShopeePay, both partially and simultaneously. Financial literacy enhances students’ ability to manage finances and make prudent financial decisions. Ease of use encourages comfort in adopting financial technology. The independent variables explain 35.6% of the variability in the decision to use ShopeePay, while the remaining portion is influenced by other factors. This research supports the literature on financial technology adoption and contributes to marketing strategies and financial education for digital wallet providers.

This research aims to measure the accelerated level of understanding of Islamic Banking students at STAIN Mandailing Natal regarding Islamic banking systems and products through online media. The method used is a quantitative descriptive approach with primary data analysis. The research results show that students' understanding has increased significantly, as measured through pre-test and post-test. The average pre-test score was 56.47, while the post-test reached 62.82. The post-test t-value of 4.462 exceeds the t-table of 1.740 with a significance value of 0.000, which shows the results are significant at the 5% level. These findings indicate that learning through online media is effective in increasing students' understanding of sharia banking systems and products. It is hoped that this research can contribute to the development of learning methods in the field of sharia banking.