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This research aims to identify and describe the impact and benefits of the role of companion on the development of MSMEs in Kabonena Village. The role of MSME assistants will be analyzed using the four roles and skills presented by Jim Ife and Frank Tesoreiro (2006), namely the facilitative role, educational role, representational role and technical role. The type of research that the author uses in this writing is qualitative research with data collection techniques, namely: observation, in-depth interviews and documentation studies related to the research problem. The results of the research found that through a facilitative role, MSME actors will have the enthusiasm to run a business, the group is facilitated through various ideas and concepts in running a business, and there is a personal approach for each group member when there are problems within the group. In an educational role, the mentor will increase the awareness of all group members regarding the importance of the business they are running and provide information that is important for the development of their business. The third, in the role of accompanying representation, will help the group in using the right media in developing their business, building working networks with other parties, and sharing knowledge and experience. And finally, the role and technical skills, the assistant helps the group to use computers, and make verbal and written presentations, in running and developing their business.

In Indonesia, the Job Creation Law has had a major impact on workers, especially in terms of policies that tend to favor companies. The emphasis on labor flexibility and the ease with which companies can restructure can reduce job security, wages, and workers' rights. Inequalities in labor contract negotiations arise as the power differential between companies and workers widens. Thus, modern slavery practices often emerge to make workers feel marginalized. This is due to the lack of legal protection, which is detrimental to their health. Therefore, this study aims to provide an explanation of the effect of government regulation in the form of omnibus law and investment policies on the welfare of workers in terms of wages and working time. To achieve this goal, this research uses a political economy perspective with two derivative theories, namely the theory of oligarchy and neoliberalism. Then, in collecting data, this research will use the big data analytics method that will collect data containing tweets from Indonesians on social media X that contain certain keywords. This method consists of several stages consisting of data cleaning processing, data transformation into tabular form, and data visualization. Besides big data, this research also uses literature review methods to collect data from books, journals, and articles related to this research topic.

The development of Artificial Intelligence has changed the way accountants work.. This study reviews the latest advancements in Artificial Intelligence, Big Data, and Machine Learning and how they are used in accounting for businesses around the world. The writer looks at how accounting has changed over time because of new technology. They also study how big companies use technology and how it will continue to affect accounting. Also, the study used a method that described and explained things in detail. The researcher looked at information from previous studies to learn more about a topic. This study looks at how accountants use new technology and discusses what the accounting profession needs to do to get ready for the future.

The era of globalization that we are living in has brought major changes in various aspects of human life. In the midst of the era of globalization, new challenges and opportunities emerge. Society is becoming more open to different cultures and world views. The birth of artificial intelligence (AI) has become a historical milestone that defines the journey of human technology. However, the role of AI is not only limited to the business sector. In everyday life, we interact with virtual assistants, recommendation systems, and other AI technologies. Qualitative research is a research approach that aims to understand and explain social phenomena through in-depth analysis of non-numerical data. This research method is more inductive, where theory develops as data is collected and analyzed. The data collection process in qualitative research involves direct interaction with participants (interviews and FGDs), in-depth observation, or data analysis. Qualitative data analysis involves the process of coding, categorizing, and organizing patterns of findings. Using qualitative analysis software such as NVivo or Atlas.ti can make complex data management and analysis easier. The time period used in this research is 4 months, starting September 2023 – December 2023. The research results show that AI can have both positive and negative influences on Generation Z. Apart from that, AI is also able to have positive and negative impacts on Generation Z. This research even shows extraordinary and unexpected findings.

This research investigates the impact of financial technology in Islamic banking through a qualitative approach. The primary focus is on the paradigm shift in operational processes and challenges faced by Islamic financial institutions in adopting technological innovations. Through the analysis of regulations, financial technology implementation, and stakeholder perceptions, this study identifies significant changes in financing and investment models. Findings indicate positive impacts such as increased operational efficiency, product diversification, and responsiveness to consumer demands. However, challenges in data security and unequal access emerge as primary concerns. This research provides in-depth insights into how financial technology triggers transformation in Islamic banking, with significant implications for regulatory design and future business strategies.

Background: Increasing droughts caused by climate change have significant impacts on the agricultural sector, particularly on household food security. Purposed: To examine farmers' perceptions of the impact of horticultural crop diversification as an adaptation strategy to improve food security in drought-prone areas. Research Method: A quantitative approach using a survey method based on questionnaires distributed to farmers involved in horticultural crop diversification. Household food security was measured using the Household Food Security Index (IKP), and linear regression analysis was used to assess the impact of crop diversification on food security. Results: Horticultural crop diversification can improve household food security, particularly in drought-prone areas. Social, economic, and agricultural resource access factors have a significant impact on food security, with access to agricultural resources having the greatest effect. The validity and reliability tests show that the instruments used in this study are valid and reliable. In addition, the normality, multicollinearity, and heteroscedasticity tests indicate that the data meet the assumptions required for regression analysis. This study concludes that horticultural diversification is an effective adaptation strategy in dealing with the impacts of climate change and improving household food security, with recommendations to increase access to agricultural resources and support crop diversification programs in drought-prone areas.

This research aims to: 1) determine the effect of bullying behavior on student learning achievement; 2) Analyze the impact of bullying behavior apart from its impact on learning achievement. This type of research includes ex post facto research which is carried out on the basis of events or phenomena that occur to find bullying behavior on student learning achievement. The approach taken is a descriptive quantitative approach and a literature review method. This method is used to collect, identify, evaluate and interpret articles that focus on describing the impact of bullying behavior in elementary schools. The research results show that bullying behavior has an impact on students' learning achievement. shows that 15.4% of students' learning achievement in elementary schools is influenced by bullying behavior and the remaining 84.6% is influenced by other causes. Through the literature review method, it was found that bullying behavior can have an impact on poor socialization, low self-confidence, decreased self-esteem in the future, low social skills of students, inability to communicate with other people, experiencing depression, anxiety, and the possibility of hurting themselves.

A person’s level of knowledge, especially millennial generation (young people), regarding financial matters will definitely make life easier when making daily financial decisions. In the process, financial literacy can play major role. The aim of this research is to determine financial literacy and its impact on the financial behavior of generation Z in West Bandung Regency. The method used in this research is a descriptive quantitative method. The research results show that financial literacy has a significant impact on financial behavior in financial efficacy, investment knowledge, and debt management.A person’s level of knowledge, especially millennial generation (young people), regarding financial matters will definitely make life easier when making daily financial decisions. In the process, financial literacy can play major role. The aim of this research is to determine financial literacy and its impact on the financial behavior of generation Z in West Bandung Regency. The method used in this research is a descriptive quantitative method. The research results show that financial literacy has a significant impact on financial behavior in financial efficacy, investment knowledge, and debt management.

Ports have assumed a vital part in expanding financial development. As a result, banks, shipping companies, customs, immigration, quarantine, and other activity centers all gather at the port. The purpose of the study is to examine how the existence of Belawan Port affects the well-being of the community around it, as measured by; individuals' pay, work open doors, training, wellbeing, level of safety, and foundation offices. This exploration is subjective examination where the exploration is completed straightforwardly in the field. Huberman which is partitioned into information assortment, information decrease, information show and reaching determinations. Belawan Port ought to have an effect in working on the government assistance of individuals of Belawan I, Medan Belawan Locale, in any case, the state of being found in the truth of life in Medan Belawan Region is that the establishments and spatial preparation of Medan Belawan Locale are still entirely apparent and many ghetto houses are found. organized nearly along the edge of the railroad tracks and in a ghetto region that isn't reasonable for living in. So it tends to be reasoned that the presence of Pt. The people of Belawan I, Medan Belawan District, have not benefited significantly from Pelindo Multi Terminal Branch Belawan. 

This research delves into the formation of racial stigma and its impact on society, exploring the factors contributing to the emergence of discriminatory attitudes. Utilizing a qualitative descriptive method with a literature review approach, the study investigates historical, cultural, and institutional elements shaping racial perceptions. The analysis not only scrutinizes "how" racial stigma forms but delves into the "why" of discriminatory attitudes, encompassing historical, policy, and social norm influences. The research findings aim to contribute significantly to understanding the intricate interplay between racial stigma and its societal repercussions, identifying patterns that may be challenging to detect without a holistic overview.

This study aims to describe the impact of the implementation of Fiqh learning on students' prayer discipline at MTs Darul Ulum. Fiqh learning in madrasahs aims to guide students in recognizing, understanding, and practicing Islamic law in everyday life. The method used in this study is qualitative with a descriptive design. Data were collected through interviews, observations, and documentation. The validity of the data was tested by extending observations, increasing the accuracy of the research, as well as data triangulation and the use of relevant references. Data were analyzed through the stages of data collection, data reduction, data presentation, and verification of conclusions. The results showed that the implementation of Fiqh learning had a positive effect on increasing the discipline of Dzuhur prayer worship for grade VII students at MTs Darul Ulum. Students can get used to performing obligatory prayers according to the teachings of the Fiqh teacher, with the development of increasing academic values, especially in the Fiqh subject, and showing an attitude of responsibility and obedience in performing obligatory prayers.

This study aims to review the impact of tax avoidance on the debt maturity structure of Micro, Small, and Medium Enterprises (MSMEs) based on existing literature. Tax avoidance provides MSMEs with the ability to improve short-term cash flow by reducing tax liabilities, which in turn allows for flexibility in managing debt, including extending debt maturity. With increased cash flow, MSMEs tend to rely more on debt as a financing source; however, they also face the risk of higher financing costs due to increased risk perceptions from lenders. The impact of tax avoidance on company reputation can also affect relationships with creditors, potentially leading to higher borrowing costs or difficulties in obtaining debt in the future. Although tax avoidance offers short-term benefits, MSMEs need to consider the potential long-term negative impacts, such as financial risks and reputational damage, when making debt management decisions. This study provides important insights for MSMEs in managing tax avoidance wisely, balancing financial benefits with the potential reputational impact.

The financial statements of zakat managers must comply with applicable laws and regulations, namely PSAK number 109 which was declared not to conflict with sharia, and the fatwa of the Indonesian Ulema Council by the MUI National Sharia Council on August 16, 2011. So PSAK number 109 becomes the basic principle in carrying out accounting finance in zakat institutions. All zakat management organizations are required to implement it. The purpose of this study, of them is to analyze the extent to which zakat management organizations obey in preparing financial reports. This research is a type of qualitative research using case studies. The author examines a phenomenon that occurs in the field, namely the many Zakat Management Organizations that have not implemented PSAK number 109. This research is also normative juridical research, namely research that is focused on examining the impact of the implementation of Law number 23 of 2011 on the accountability of zakat managers (a case study of BAZNAS RI), the primary data source comes from the results of interviews, and all regulations related to zakat. Secondary data sources come from official websites, books, and journals. The results of this study indicate that, First, compliance with the preparation of zakat financial reports at zakat management organizations is not yet 100%, as evidenced by the large number of zakat managers who have not implemented PSAk No. 109 that must be implemented by zakat organizations, there are even organizations that have not made zakat financial reports. Second, there are two monitoring mechanisms, namely internal audit, and external audit. The three audits have an important effect on increasing the financial accountability of zakat managers.

The increasing ease of internet access has led to its misuse in the form of online gambling. Initially, online games served as the entry point, but curiosity and interest have driven teenagers to participate in online gambling. Kartono (2014) defines gambling as the intentional act of risking something valuable with awareness of the associated risks and specific expectations for uncertain events, such as games, matches, races, and other occurrences. The uncertainty of outcomes generates expectations and tension for gamblers. nawati, Prakoso, and Prihatmi (2015) assert that the development of information and communication technology significantly influences the gambling model and its payment methods. Unlike traditional gambling, which requires face-to-face interactions, physical means, and cash payments, online gambling leverages the internet, enabling games without physical encounters. The rapid evolution of online gambling in recent decades has facilitated easy access to various forms of gambling through the internet. Despite gambling's historical existence, online gambling possesses distinct characteristics that entail specific risks. This journal aims to identify and explore the diverse negative impacts associated with online gambling, while also delving into control measures that can be implemented to address these issues. Employing the qualitative descriptive phenomenology research method, our study will uncover shared meanings of the online gambling phenomenon as experienced by a group of students (Sahputra et al., 2022). The methodology employed here is the literature review method, wherein an independent activity is conducted to collect literature data, engage in reading and note-taking, and process research materials from various sources, such as books, online media, print media, and national and international journals. Online gambling has emerged as a concerning phenomenon globally. This journal examines various aspects related to the hazards of online gambling, encompassing social, economic, and health impacts. Additionally, we discuss control efforts that can be implemented to address these issues, with the ultimate goal of enhancing understanding and promoting more effective actions in addressing this problem. Online gambling presents numerous dangers that can adversely affect individuals and society at large. To tackle this issue, control efforts, including stringent regulations, public education, and rehabilitation programs, are imperative. A comprehensive understanding of the perils of online gambling will enable collaborative efforts to create a safer and healthier environment for everyone. Concrete actions are necessary to shield society from the detrimental impacts of online gambling.

This study aims to describe and understand the impact of domestic violence (DV) on children who are victims or witnesses of violence that occurs in the household. This research uses a qualitative approach with a case study method. Data were collected through in-depth interviews with 3 respondents consisting of 2 parents who divorced due to domestic violence and 1 child who experienced domestic violence. The data were analyzed using narrative analysis techniques. The results showed that domestic violence has a serious and diverse impact on children, both physically, psychologically and socially. This impact is influenced by several factors, such as the type, frequency, intensity, and duration of violence, age, gender, and characteristics of the child, as well as support and protection provided by other parties. This research provides contributions, implications and suggestions for the development of science, practice and further research.

Tujuan penelitian adalah untuk menganalisis kepercayaan, kepuasan, loyalitas konsumen dalam membeli barang di aplikasi online shop. Penelitian diadakan di lingkungan masyarat dengan menggunakan sample 2 orang yang memiliki hobby belanja online. Data di analisis menggukan wawancara dan dokumentasi. Hasil analisis penelitian menunjukkan bahwa kualitas produk memiliki dampak signifikan terhadap kepercayaan dan kepuasan konsumen. Produk berkualitas tinggi cenderung meningkatkan kesetiaan konsumen. Ditemukan bahwa pengalaman pengguna yang baik secara konsisten terkait dengan tingkat kepuasan yang tinggi. Hasil penelitian keberhasilan suatu aplikasi online shop tidak hanya tergantung pada transaksi bisnis semata, tetapi juga pada kemampuan untuk membangun hubungan jangka panjang dengan konsumen. Kualitas produk yang unggul, pengalaman pengguna yang positif, keamanan transaksi yang terjamin, dan kebijakan pengembalian yang adil dapat menciptakan fondasi untuk kepuasan konsumen. Harga yang bersaing dan penawaran menarik menjadi katalisator penting untuk meningkatkan loyalitas, sementara komunikasi efektif dan layanan pelanggan yang responsif mendukung pemeliharaan hubungan positif. Kepercayaan terhadap merek adalah elemen sentral yang dapat memperkuat ikatan jangka panjang antara konsumen dan platform e-commerce.

With neighborly harmony, a harmonious society will be created, looking after each other, respecting each other, and also helping each other. An unpleasant act is an action that disturbs public order. Unpleasant actions usually take the form of criminalization or activities that are considered to be detrimental to people or the public. Living in harmony with neighbors will make you feel comfortable and happy. The aim of this research is to find out the impact of habits that can disturb the comfort of neighbors around the BATUJAJAR transit apartment, Giriasih village, West Bandung Regency. The research method used is a descriptive qualitative research method, where the data produced is a description of the results of observations at the location and the results of interviews with the surrounding community who are the objects as sources. From the results of observations made, the impact caused by neighbors' habit of frequently karaoke at night is that it creates disharmony between neighbors, causes discomfort when living next door, and really disturbs neighbors with sound police.

Bullying is an aggressive behavior that threatens and intimidates someone, often driven by an individual's sense of superiority. Research indicates that verbal bullying, especially among teenage girls, is associated with factors such as lack of family attention, social pressure, and exposure to violence through social media. The impact of bullying includes mental health disorders, disruptions in interpersonal relationships, and negative influences on education. Children who are victims of bullying face social challenges, fear of attending school, high absenteeism rates, and academic difficulties. The current era's developments have given rise to cyberbullying, resulting in serious implications for mental and physical health, as well as potential dangers to an individual's safety. Despite experiencing negative effects, some bullying victims still achieve satisfactory academic performance, demonstrating resilience. Solutions involve multi-party interventions, with roles for teachers, counselors, students, and parents. Teachers need to manage interactions in the classroom, counselors provide psychological support, and class discussions create an open environment. Parental involvement is crucial in providing support to students experiencing ostracism. All aim to create an inclusive classroom environment, minimize bullying, and promote positive behavior among young people.

This research aims to determine cooperation in agricultural land management and its impact on the income of the Kertopati Village community. This research is qualitative type using primary and secondary data sources. The object of this research is a number of communities who collaborate with . Data was obtained directly from respondents by carrying out data analysis methods, namely observation, interviews and personal documentation, then the data was processed using data processing techniques. The results of the research show that: That the mechanism for implementing cooperation in managing gardens uses the Mukhabarah agreement in Kertopati Village, which has two mechanisms for carrying out cooperation with the Mukhabarah agreement or profit sharing system. Then the profit sharing or Bagi due hasil system is able to provide welfare to people who do not own land at all but have capital. And the people of Kertopati Village who work as farmers have carried out Bagi due hasil in accordance with the Mukhrabah agreement indirectly, because they initially knew that the systems in the Bagi due hasil process were part of the application of customs but had been synchronized by religious leaders in accordance with views in the Islamic religion.

Coal is one of the energy sources in the world. Coal is a very complex mixture of organic chemicals containing carbon, oxygen and hydrogen in a carbon chain. Sindang Marga Village is one of the villages in Bayung Lencir sub-district, Musi Banyuasin Regency, South Sumatra province. Based on survey data, it is known that the number of people in the village is 1,700 people, including those who do not yet have identity cards. After the establishment of a mining company, it is hoped that it will be able to raise the level of socio-economic conditions for the people of Sindang Marga village, both those without families and those with families. If people's income increases, of course the level of community welfare will also improve. The aim of this research was to determine the economic and social impact on society of PT activities. Waletindo Setia Persada in Sindang Marga Village, Bayung Lencir District, Musi Banyuasin Regency. This research is field research with a qualitative type of research. Data collection techniques use observation, interviews and documentation. The data analysis technique used is qualitative descriptive analysis, which consists of three activity streams, namely data reduction, data presentation and drawing conclusions. The research results show that the impact resulting from the activities of PT. Waletindo Setia Persada in Sindang Marga Village is a change in the livelihoods of the people of Sindang Marga Village from the agricultural sector to the mining sector, increasing micro businesses and minimizing unemployment. The existence of the Company also causes an increase in income and changes people's standard of living for the better. There are changes in behavior patterns in society, both positive and negative, such as income disparities, disruption of public roads, health problems and conflict.