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This study aims to analyze how internal control and ownership structure influence the quality of consolidated financial statements in public companies in Indonesia. The research adopts a literature review approach to analyze the impact of internal control and ownership structure on the quality of consolidated financial statements in public companies. Data was obtained through relevant secondary literature, such as academic papers, books, and research reports related to the impact of ownership structure changes on the consolidated financial statements of companies in Indonesia. The researcher conducted a literature search through online databases, such as Google Scholar, using relevant keywords and only considering trustworthy and relevant findings. The researcher also expanded the review by considering various perspectives to gain a more comprehensive understanding. The results of the study are divided into several main sections, including the quality of financial statements, consolidated financial statements, and the impact of internal control and ownership structure on public companies. The study concludes that strong internal control has a significant positive impact on the quality of consolidated financial statements, acting as a mechanism to prevent fraud and maintain the integrity of financial data. Strict controls improve compliance with accounting standards, making the reports more transparent and reliable. In addition, institutional ownership has been proven to have a significant positive impact on the quality of financial statements, as it encourages transparency and external oversight. However, managerial ownership does not show a significant impact, indicating that the incentives from managerial stock ownership are not strong enough to influence the improvement of financial statement quality.    

This study examines the role of Artificial Intelligence (AI) in marketing strategy through a Systematic Literature Review (SLR) approach. AI has shown a transformative impact by outperforming traditional methods, especially in optimizing big data-based marketing strategies. With the ability to analyze consumer behavior in depth, AI enables businesses to personalize marketing efforts and improve user experiences more efficiently and responsively. However, challenges such as data privacy, high initial investment, and reliance on data quality remain major concerns that must be addressed. This study also evaluates the effectiveness of using AI across marketing channels, which shows significant differences in their impact on business strategy. In addition, the integration of AI-based fitness equipment is considered to have a major contribution in increasing consumer satisfaction while driving online business growth. The results of this study provide valuable insights into the effective implementation of AI, as well as highlight the importance of maintaining data security and implementing AI strategically to provide optimal benefits for consumers and business development.

Currently we have entered the era of digitalization or what is called the modern era. Technology is developing rapidly, especially in the field of online buying and selling that It makes it easier to access all the necessities of life. In Indonesia, there are many online sales and purchase applications, one of which is the Shopee application which provides various kinds of life needs ranging from food, clothes, household appliances and even tertiary needs (cars, motorcycles, and so on). Where shopee also provides various ways to pay, from on-site payment (COD system) when the goods are in the hands of the buyer, bank transfers, shopeepay transfers and even provides spaylater payments where this payment is made without having to pay immediately for the goods purchased or also called a credit system which of course is based on the terms and conditions that apply in the spaylater system. This research uses qualitative data, obtained from literature from various sources. The sources used are processed from the analysis of various journals, articles, reports and information related to the review of muamalah fiqh on the case of online purchases with credit system payments offered by Shopee through the "spaylater" feature.

. In the era of global competition, companies face challenges in maintaining their existence and enhancing competitiveness. This study aims to analyze the influence of quality control circles (QCC) and trust on achieving world-class status at Company X. The research employs a quantitative method using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS 3 software. Primary data were collected through online questionnaires involving 50 respondents, who are employees of Company X. The results show that QCC has a positive and significant influence on trust (T Statistic = 46.771, p = 0.000). However, quality control circles do not have a significant direct influence on world-class status (T Statistic = 0.248, p = 0.804). Furthermore, trust does not have a significant influence on achieving world-class status (T Statistic = 0.110, p = 0.913) and does not act as an effective mediator in the relationship between QCC and world-class status (T Statistic = 0.107, p = 0.915). In conclusion, although quality control circles can enhance employees' trust in management, trust alone is insufficient to drive the achievement of world-class status.

This case study investigates the impact of blended learning on students' English writing skills, focusing on a group of third-semester students majoring in English Education. Blended learning, which combines traditional face-to-face instruction with online learning components, is explored as a pedagogical approach that enhances writing proficiency through increased engagement and personalized feedback. Data were collected through questionnaires administered to 20 participants, revealing that a significant majority of students perceive blended learning as a motivating factor that fosters their writing development. The findings indicate that this approach not only improves grammar and overall writing skills but also provides ample opportunities for practice and constructive feedback, which are essential for skill enhancement. Additionally, the study highlights the importance of a supportive learning environment that encourages collaboration and community among students. The results advocate for the broader implementation of blended learning strategies in English writing instruction, emphasizing their potential to empower students and improve their language acquisition outcomes. This research contributes to the growing body of literature on effective teaching methodologies in language education and underscores the need for continuous adaptation and innovation in instructional practices.  

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.

The skill of opening and closing learning is a basic skill that is important for teachers to have in order to achieve effective and enjoyable learning. Opening a lesson is an activity carried out by teachers/infrastructure to create an atmosphere of mental readiness and full attention to students/participants. Closing a lesson (closure) is an activity carried out by teachers to end a lesson or teaching and learning activity by restating the main points of the lesson. This study uses a qualitative approach with a library research design, thus this study was conducted by examining reading sources that are related to the study being discussed. Data collection was carried out by searching through literature reviews from reading books, journals and sources from the Google School Digital Library and online libraries. The results of this study are to determine what skills a teacher must have in opening and closing learning.

This study aims to analyze the effect of service quality and ease of use on millennial consumer satisfaction on the Tokopedia e-commerce platform. Along with the development of technology, e-commerce has become the main choice for consumers because of its convenience, accessibility, and ease of use. This study uses a quantitative method with a survey approach by distributing online questionnaires to respondents who meet demographic criteria, with a purposive sampling technique. Data analysis was carried out using SPSS, including normality tests, ANOVA, and coefficient analysis to measure the effect of service quality and ease of use on consumer satisfaction. The results of the study show that both variables have a positive and significant effect on consumer satisfaction, so that improving service quality and ease of use is an important strategy in building customer loyalty in the digital era.

This study aims to analyze the use of the Al-Ma’any Online Dictionary in supporting the development of Arabic vocabulary mastery among students in PBA 2 class at UIN Sumatera Utara. The primary issue observed among students is the lack of optimal utilization of the online dictionary due to certain challenges in its usage. The focus of this research is to explore how students utilize the online dictionary to enrich their vocabulary and its impact on their Arabic language proficiency. This study employs a qualitative approach with a descriptive design. Data were collected through interviews with students, observations of dictionary usage, and analysis of student assignments. The findings indicate that the Al-Ma’any Online Dictionary is effective in helping students expand their vocabulary, particularly in discovering word meanings and their usage in various contexts. However, some challenges were identified, such as limited understanding of subtle word meanings and dependency on internet connectivity. This study suggests that vocabulary development through the use of online dictionaries can be optimized by providing guidance and further training for students in utilizing the dictionary's features more comprehensively.

This research aims to analyze effective digital marketing strategies in increasing sales of bag products on e-commerce platforms. In the digital era, the use of technology and online platforms is the main key for business actors to reach a wider range of consumers. This study identified various digital marketing techniques such as search engine optimization (SEO), marketing via social media, paid advertising (PPC), content marketing, as well as the use of influencer marketing. Additionally, data-driven personalization strategies and consumer behavior analysis are also discussed to improve customer experience and sales conversion. The combination of an attractive content strategy, use of data analytics technology, and consistent interaction with consumers can have a positive impact on sales of bag products on e-commerce platforms. These findings provide guidance for business actors in designing more effective and targeted digital campaigns. This research is descriptive research with a qualitative approach with the research object being digital marketing strategies to increase bag sales in e-commerce. Data types are primary data and secondary data. Primary data is data collected directly by researchers or data practitioners in the field. Meanwhile secondary data is a type of data collected from previously existing data. Data sources will be taken from documents, interview results, and results from observations. By means of private chat/message between the researcher as interviewer and the informant.

This research aims to identify and analyze digital marketing strategies that are effective in increasing product sales in the online market. The research methods used include actor surveys of local businesses, and data analysis from digital platforms. Research results show that the use of social media, search engine optimization and content marketing play an important role in expanding market reach and attracting potential customers. Integrating e-commerce with digital marketing strategies such as paid advertising (PPC), email marketing, and influencer marketing has also proven effective in increasing sales. And the use of platforms such as Instagram, Shopee, TikTok has also been proven to increase sales in this digital era

Technological advancements have had a significant impact on facilitating financial transactions, one of which is through the use of digital payment systems. ShopeePay, as one of the e-wallets that has rapidly grown in Indonesia, offers convenience in making cashless transactions. Although ShopeePay is becoming increasingly popular, several factors still influence the behavior of its use, particularly among Generation Z. This study aims to analyze the factors that affect ShopeePay usage behavior among Generation Z students at the Universitas Muhammadiyah Surakarta using the UTAUT model. The sampling method used is convenience sampling. This quantitative research uses primary data collected through an online questionnaire via a Google Form link. A total of 275 respondents are involved in the study. Data analysis is conducted using the Smart PLS application. The results of the study indicate that performance expectancy, social influence, and facilitating conditions have affect use behavior, while effort expectancy does not have use behavior. This study emphasizes the importance of performance, social, and infrastructure support aspects in enhancing the acceptance of ShopeePay as a digital payment technology.

The advancement of payment technology has shifted the role of cash to non-cash systems. Generation Z plays a significant role in the adoption of this technology. One of the innovations introduced by Bank Indonesia is the Quick Response Code Indonesian Standard (QRIS), launched on August 17, 2019, to support digital payments through server-based e-money applications, e-wallets, or mobile banking. This study aims to analyze the factors influencing QRIS usage behavior among Generation Z based on the Unified Theory of Acceptance and Use of Technology (UTAUT). The study employs a quantitative method involving 275 respondents collected through an online questionnaire. Data are analyzed using SmartPLS. The results show that performance expectancy, facilitating conditions, and social influence have a positive influence on QRIS usage behavior. In contrast, effort expectancy does not have an influence. These findings are expected to support strategies for increasing QRIS adoption among Generation Z.

This study aims to analyze the influence of marketing strategies and customer trust on purchasing decisions in Shopee-based online shops among students of the Faculty of Islamic Economics and Business, UIN Raden Intan Lampung. The research employs a qualitative method with a literature study approach, collecting data from various relevant literatures, journals, and documents. The findings reveal that effective marketing strategies, such as discount promotions, loyalty programs, and influencer engagement, significantly affect purchasing decisions. Moreover, customer trust, which is built on transaction security, product quality, and customer reviews, plays a crucial role in enhancing purchasing decisions. The study concludes that the collaboration between innovative marketing strategies and customer trust is essential for creating an optimal online shopping experience.

Religious character education is an effort to approach education aimed at shaping the attitudes and behaviors of students in accordance with the principles of their faith. This study aims to describe the values of religious character education found in the novel "Assalamualaikum Calon Imam" by Ima Madaniah. The novel presents the story of a Muslim teenager striving to understand and apply Islamic teachings in daily life. This research employs a qualitative approach, specifically a library research method, utilizing data collection techniques through documentary studies and online data searches. The findings indicate that this novel serves not only as entertainment but also as a medium for instilling moral values that can inspire readers to become better individuals. By emphasizing the importance of religious character education from an early age and integrating religious teachings with modern life, the novel provides valuable lessons on how to face life's challenges with steadfast faith and noble character.

The purpose of this study was to determine how brand image, product quality, online promotion, and product trust level influence consumer decisions to purchase products at CV. Tenun Mulia Gemilang. This study used a questionnaire distributed through social media in the form of Instagram and Whatsapp. This study involved 100 people who were selected randomly. Multiple linear regression analysis was used to analyze the data to evaluate the model between the established variables. The results showed that brand image, product quality, online promotion and product trust level have a significant influence on consumer purchasing decisions for woven products. This study suggests that business actors pay attention to brand image, product quality, and online promotion to increase customer trust and ultimately influence their purchasing decisions. Thus, CV. Tenun Mulia Gemilang can increase consumer product purchasing decisions.

Trash talking, as a form of cyberbullying, is often found in internet gaming cafes such as White Wolf Arena and refers to harmful actions such as insinuating, insulting or verbally abusing other players. This phenomenon occurs through voice or text messaging features in anonymous virtual communication, triggering negative behaviours such as trolling and AFK. The vocabulary of Trash talking includes animal words, adjectives, objects, conditions, and human organs. This study aims to analyse the Trash talking behaviour of Valorant players using a descriptive qualitative method with seven purposively selected informants. Data were collected through interviews, observation, and documentation, and analysed using the Miles and Huberman technique with data triangulation. The results showed that Trash talking behaviour is influenced by sociopsychological and situational factors. The communication media used include voice chat, text chat, and stickers, where the detection system is more effective on text. Virtual communication showed varied Trash talking vocabulary and different levels of offensiveness between voice chat and text. This research identified behaviour, media and virtual communication as the main aspects of Trash talking in Valorant.

This study aims to analyze the positive impact of social media interaction (source credibility, source homophily and content quality) on future intention. The study used a quantitative approach involving 120 online travel agent consumers in Semarang, obtained by purposive sampling. Data were obtained by online questionnaires and then analyzed by multiple linear regression analysis. The study results are that source credibility has a positive effect on future intention, source homophily has a positive effect on future intention, and content quality has a positive effect on future intention. The study concludes that social media interaction (source credibility, source homophily, and content quality) positively impacts future intention.

The management of public aspirations is a strategic task of the Public Relations (PR) department at the DPRD Secretariat to support information transparency and public participation. This study aims to examine the roles, challenges, and strategies of PR in managing public aspirations in Central Kalimantan Province. Using empirical and normative juridical approaches, primary and secondary data were qualitatively analyzed to evaluate the effectiveness of communication mechanisms implemented. The findings indicate that PR serves as a mediator between the public and the DPRD through hearings, discussion forums, and digital platforms. In addition to gathering public aspirations, PR also educates the public on mechanisms for submitting opinions and the importance of public participation. However, this study identifies several challenges, such as limited access to information for remote communities, insufficient public understanding of aspiration submission procedures, and slow responses to incoming inputs. To address these issues, innovations are required, including the implementation of an online-based management information system, capacity building through training, and periodic evaluations of aspiration management processes. These strategies are expected to enhance transparency, accountability, and the effectiveness of aspiration management, ensuring that public aspirations are optimally accommodated in legislative processes and regional development planning.

In the rapidly evolving digital era, the ability to adapt to technology is key to the sustainability and success of (MSMEs). In South Cikarang, where many business potentials have not been fully tapped, it is important to provide relevant training so that MSME players can compete in an increasingly tight market. This service activity was carried out at Seblak Mamah Farid MSME, one of the MSMEs located in the South Cikarang area, with the aim of equipping MSME players with entrepreneurial skills through training on the use of online shop platforms. With the hope that participants can utilize digital technology to increase the visibility and sales of their products. This program used a qualitative approach through indepth interviews and direct observation. Qualitative data was collected to understand participants' experiences, challenges, and expectations of the training. The results of this activity show that the training on the use of online shop platforms significantly contributes to improving participants' ability to utilize digital technology for marketing, and has a positive impact on the growth of turnover of Seblak Mamah Farid MSMEs. Thus, this program not only helps participants in improving their entrepreneurial skills, but also helps them strengthen their position in the increasingly competitive market competition.