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This study was conducted to evaluate how the Gojek application contributes to the development of the digital economy, especially for Micro, Small and Medium Enterprises (MSMEs) in Tanjung Pinang City. Together with the rapid development of digital technology, Gojek has become a solution for MSMEs in expanding market share, increasing operational efficiency, and easy access to financial services. This research explores qualitative methods that take a case study approach to MSME players who utilize the Gojek application. The research shows that the Gojek application makes a significant contribution to the development of the digital economy of MSMEs in Tanjung Pinang by providing easy access to marketing, delivery of goods, and digital payments. In addition, MSME entrepreneurs in Tanjung Pinang benefit in gaining cost and time efficiency, while increasing revenue from their sales. However, there are still some obstacles that need to be overcome related to technological adjustments, infrastructure limitations, and costs that must be borne by MSME players.

Nowadays, advances in information and communication technology have opened up new opportunities in the world of digital business, including the use of the Telegram application as a business platform. This research aims to understand how students, as the digital native generation and active users of Telegram, utilize this application to carry out digital business activities. The author conducted the research using a descriptive qualitative approach, and collected data through interviews, observations, and library studies involving six informants aged 14-17 years. The results of this study show that the Telegram App, with features such as channels, large-capacity groups, and automated bots, provides flexibility and efficiency that support students in running small businesses, such as selling services, digital products, and community management. However, challenges such as fraud risk and fierce competition are also major obstacles. This research highlights the potential of Telegram in supporting students to develop creativity, communication skills and entrepreneurial spirit early on, while contributing to economic empowerment in the digital era.

Economic growth is one of the most important goals countries seek to achieve.Now, when the world is witnessing a revolution in information and communicationtechnology, economic growth has become entirely linked to the state's readiness fordigital transformation and its degree of reliance on advanced means. The researchproblem of the present study revolves around the fact that Iraq is one of the countrieslagging behind in terms of the use of modern technology due to the extraordinaryconditions, which impacted various areas of life, especially the field of informationand communication technology, leading to the weak application of the digitaltransformation process. The present study aims to explore the challenges facingdigital transformation in Iraq and determine the extent of hindering economic growth.The SPSS is employed to reveal the correlation between digital transformationindicators and economic growth in Iraq 2010-2022 . The results of the present studyindicate that there is a slowdown in digital transformation in Iraq due to lack ofinfrastructure and reliance on foreign markets in providing information andcommunication technology resources as a result of not manufacturing them locally .One of the important recommendations of the present study is to spread technical anddigital awareness by providing training programs in order to prepare qualified andtrained human staff that contribute to the management of the digital transformationprocess.

The paper aimed to test the role of cost accounting information in feeding and guiding administrative decision makers in a way that contributes to enhancing the overall performance of the company. As the internal information provided by cost accounting works to clarify the strengths and weaknesses in detail within the company’s organizational structure, allowing management to gain a broader perspective. And more accurate in the areas of improving the company's performance. Cost accounting information has been identified in two categories: planning information and control information, while the company's performance has been identified in terms of productivity, cost reduction control, and profitability. The paper community has been represented by accountants working in a number of Iraqi industrial companies. A questionnaire form was prepared by the researcher to achieve the purpose of collecting the data necessary to measure the research variables, in accordance with the descriptive analytical approach adopted in the current research. The number of questionnaires retrieved and suitable for analysis reached 72 forms. The research reached a number of conclusions, the most important of which is that accounting information Costs enhance the efficiency and effectiveness of companies, which contributes to maximizing the company's performance. Given the stability of this positive effect, it follows that there is a need to increase attention to the quality of cost accounting information and the scope of its production in companies. This information contributes to reaching a more accurate measurement of the cost of the product and thus contributes to determining more competitive prices.

This study aims to analyze the impact of sharia principles implementation and product innovation on the financial performance of Islamic banks in Indonesia. Using a quantitative approach through regression analysis, the study reveals that consistent adherence to sharia principles and relevant product innovation significantly affect financial performance. Partial tests show that sharia principles significantly influence customer trust and satisfaction, while product innovation contributes to enhancing competitiveness in the digital era. Simultaneously, these two variables strongly impact financial performance, with the regression model explaining 74% of the variance in financial performance. This study highlights the importance of synergy between sharia principles and product innovation in supporting the sustainability of the Islamic banking industry in Indonesia.

This study explores the application of the design thinking approach in the pre-planning phase of subsidized homeownership for Generation Z in Indonesia. As Generation Z enters adulthood and begins to plan for the future, they face various challenges in achieving homeownership, particularly regarding financial issues and access to subsidized housing programs. The design thinking approach is used to gain a deeper understanding of the needs, desires, and barriers faced by Generation Z through the stages of empathy, problem definition, ideation, prototyping, and testing. By focusing on innovative and user-centered solutions, this research aims to design a more relevant and acceptable subsidized homeownership model for Generation Z. The findings of this study are expected to provide insights for housing developers and policymakers in designing more efficient and appropriate housing policies and programs that align with the socio-economic dynamics of Generation Z.

This study examines the theoretical foundation of applying forensic audits to identify financial fraud. It focuses on key factors such as auditor competence and professional skepticism, as discussed in various studies. Using a qualitative approach, data were collected through literature review to gather diverse perspectives on forensic audit practices and their effectiveness in detecting financial fraud. By analyzing various journals that employ a quantitative approach, this review identifies key themes such as auditor competency, professional skepticism, and audit techniques used in detecting fraud. The findings indicate that a combination of auditor expertise and skepticism can significantly enhance the effectiveness of forensic audits in detecting financial fraud. This review also concludes that forensic auditing is effective in uncovering various types of fraud.

This research analyzes the role of monetary policy in controlling inflation through a literature study. Monetary policy, with instruments such as interest rates, open market operations, and minimum cash reserves, plays an important role in stabilizing prices. Literature analysis shows that the effectiveness of monetary policy in controlling inflation is highly dependent on economic conditions, political stability and public expectations. In addition, monetary policy sometimes faces limitations in dealing with global crises, which require fiscal policy support for optimal results. It is hoped that the results of this research can become a reference for more effective policies in controlling inflation in the future.

This research aims to examine the impact of QRIS (Quick Response Code Indonesian Standard) on students' shopping habits in the digital era, focusing on students at STIA Lancang Kuning Dumai. This study uses a qualitative approach with in-depth interviews and focus group discussions (FGD) to explore students' experiences and perceptions regarding QRIS use in their shopping activities. The findings indicate that QRIS has provided students with convenience, efficiency, and security in digital transactions, although some students face barriers related to technological literacy and network issues. QRIS has influenced shopping habits by encouraging more online shopping. These findings contribute to understanding the role of digital payment systems in changing students’ consumption behavior.

The digital era has created a generation of digital natives with superior technology adaptability. However, to achieve success in the world of work, soft skills competencies remain an important factor that supports individual success. This study aims to explore the role of soft skills competencies in digital natives in building a successful career. Using a qualitative approach, data was collected through in-depth interviews with young digital native workers in various industry sectors. The results showed that interpersonal communication skills, teamwork, adaptability, and time management were the main elements that contributed to their success. The findings highlight the importance of synergy between technical and soft skills in facing the complex challenges of the world of work. The implications of this study offer insights for organizations to develop training programs that are holistic and support the development of soft skills as part of a human capital capacity building strategy.

This study analyzes the strategy and development of industry in Indonesia with the aim of identifying the main factors that influence the growth of the industrial sector. This study uses a qualitative method with a literature study through related documents and journals. The results of the study indicate that industrial growth is influenced by economic, social, technological factors, and government policies. These factors include the growth of the manufacturing sector, the availability of skilled labor, investment, and the adoption of Industrial Revolution 4.0 technology. Government strategies such as Making Indonesia 4.0, tax incentives, and infrastructure improvements have played a significant role in encouraging industrial competitiveness in the global market. However, challenges such as limited infrastructure, high production costs that hinder growth, especially for Micro, Small and Medium Enterprises (MSMEs) and product quality that does not meet international standards are still major obstacles. This study concludes that in order to maintain competitiveness, industry must increase innovation, implement new technologies and strengthen the quality of human resources. The active involvement of the government in supporting policies and infrastructure is crucial to encourage sustainable industrial development.

The purpose of this study was to evaluate and analyze the financial performance of PT Indofood Sukses Makmur Tbk (INDF) using financial ratios such as solvency, liquidity, profitability, and activity. This research uses quantitative methodology with an emphasis on numerical data. The data source used for analysis is the financial statements of PT Indofood Sukses Makmur Tbk (INDF) from 2019 to 2023. The results of the analysis conducted provide an overview of the financial condition of PT Indofood Sukses Makmur Tbk (INDF). The current ratio shows generally good performance, while the cash ratio and quick ratio are also in the “good” category. Because PT Indofood Sukses Makmur Tbk (INDF) is able to fulfill its obligations well in the long term, it can be concluded that the company can perform very well. This research is useful for investors, managers and other stakeholders involved in decision making based on accurate and reliable data from the financial industry.

Micro, Small, and Medium Enterprises (MSMEs) are types of economic activities managed by individuals, community groups, or families. Economic development has a major influence on businesses that are included in the national economic sector. Most of the country's income comes from small-scale economic activities. MSMEs have a very important role in advancing the economy both at the regional and national levels. The purpose of this study is to analyze the implementation of a simple bookkeeping system in micro and small businesses at the Kurnia Flower Shop, East Nusa Tenggara. The method used is a qualitative type with a case study type. Data were collected through interviews. The results show that the Kurnia Flower Shop does not apply the Micro, Small, and Medium Entity Financial Accounting Standards (SAK EMKM) in bookkeeping or financial reports that are still made using a cash basis, namely cash in and cash out manually (recorded in the book) and bookkeeping is done every day.

The liquidation of a subsidiary in the banking sector is a strategic step with a significant impact on the financial performance, reputation, and sustainability of the parent company. This study aims to analyze the factors that drive liquidation, both internal such as financial performance, mismanagement, and legal compliance, as well as external such as market changes, natural disasters, and globalization pressures. Data were collected through academic literature review using qualitative approaches and data triangulation to improve the reliability of the results. The results of the study show that poor liquidity management, both due to internal and external factors, is the main cause of liquidation. The impact on the reputation of the parent company is dualistic: on the one hand it increases operational efficiency, but on the other hand it risks creating negative perceptions, such as management failures or employee losses. Therefore, companies must strengthen financial management, utilize technology to monitor cash flow in real-time, and develop flexible risk policies. Transparent communication with stakeholders is also important to minimize reputational impact. This study shows that effective liquidity management supports operational efficiency and increases public confidence, customers, and regulators, relevant for both Islamic and conventional banking in dealing with market dynamics.

The aim to be achieved through this research is analyzing and knowing the Effect of Foreign Direct Investment and Domestic Direct Investment with Total Population on Economic Growth and Welfare in Berau Regency. by using analysis path. This study is causality, which analyzes the effect of variables Independnt on the variables Dependent. The variables used are variables of Foreign Direct Investment and Domestic Direct Investment with Total Population on Economic Growth and Welfare in Berau Regency. He data used in this study are the secondary time series data from 2010 to 2017 sourced from the Provincial BPS and other sources in the Provincial Government of East Kalimantan. The data that has been collected is then analyzed quantitatively and qualitatively to provide the proposed hypothesis by using analysis path. The results show that the Foreign Direct Investment has a negatif and not significant on Economic Growht. Domestic Direct Investment has a positive and not Significant on Economic Growht. Total Population has a negatif and not significant on Economic Growth. Foreign Direct Investment has a positive and significant on Welfare. Domestic Direct Investment has a positive and not significant on Welfare. Total Population has a positive and significant on Welfare. Economic Growth has a positive and not significant on Welfare.

Problems arise when the seller and buyer have died while the land that is the object of the sale and purchase is controlled by a third party. The formulation of the problem is as follows: 1) How is the validity of a land sale and purchase statement above the seal in the transfer of land rights? 2) What are the legal considerations of the panel of judges in the Pati District Court Decision Case Number 7 /Pdt.G/2023/PN. Pti.? 3) What are the legal consequences for the parties to the Pati District Court Decision Case Number 7/Pdt.G/2023/PN. Pti ? This study used a normative legal research approach. The data analysis used was a qualitative approach to secondary data as the main and primary data as supporting data. The results of the study show that the validity of the land sale and purchase statement letter above the seal in the transfer of land rights can be seen from the fulfillment of two requirements; general and special requirements. The legal consideration of the panel of judges in the Pati District Court Decision Case Number 7/Pdt.G/2023/PN.Pti. is that the Defendant's actions in controlling a plot of land recorded in the Village Book C Number 870, Plot Number 24 Class D1 covering an area of 270 M2 located in RT 002 RW 005 Tunjungrejo Village, Margoyoso Sub-District, Pati Regency are against the law. The legal consequences for the parties to the Pati District Court Decision Case Number 7/Pdt.G/2023/PN.Pti is that the Plaintiff has the right to control a plot of land as recorded in the Village Record Number 870, Plot Number 24 Class DI Area 270 M2, located in Rt 002 Rw 005 Tunjungrejo Village, Margoyoso Sub-District, Pati Regency, and the Defendant and the third party were ordered to vacate the land belonging to Ah Djumadi or his heirs which was the object of the dispute.

This research examined the rationale behind guardianship stipulations for minors and aspects of inheritance law in Indonesia, particularly concerning the inheritance of shares to children. Through an analysis of the Semarang District Court Decree Number 542/PDT.P/2023/PN.SMG, which stipulates that the petitioner, as the biological father of his children, must still obtain a legally valid and legitimate guardianship stipulation from the court. This study used a normative juridical method with a descriptive-analytical approach, aimed at understanding the legal considerations of judges in determining guardianship and its juridical implications on children's rights. The research findings indicate that court-determined guardianship is a crucial step in providing legal certainty and protecting children's rights in shared inheritance. The juridical implications of such stipulations include legitimizing the guardian's actions, oversight against abuse of power, protection of the child's assets, and management of shareholder rights in companies. This study concludes that court-determined guardianship is a critical instrument in ensuring legal protection for minors in the context of shared inheritance.

Legal awareness and compliance are fundamental pillars of national legal development, aimed at establishing a just, effective, and responsive legal system that aligns with societal dynamics and development needs. This study identifies strategies to enhance legal awareness and compliance at individual, institutional, and corporate levels through a normative juridical approach, analyzing key elements of the legal system—legal substance, legal structure, and legal culture—based on Lawrence Friedman’s theory. The research highlights the importance of legal audits as a strategic tool for assessing regulatory compliance and ensuring the implementation of Good Corporate Governance in public institutions and business entities. Strengthening the regulatory framework for legal audits, including legitimizing the legal auditor profession, is essential to ensure independent, objective, and credible assessments, fostering public trust, business confidence, and legal system stability. By bridging gaps between legal formulation and implementation, legal audits contribute to a conducive business environment, enhanced national competitiveness, and effective legal development that supports Indonesia’s vision as a secure, just, and prosperous state.

Technology is developing very quickly, this makes it easier for people to get information through various media platforms. Architects use these technological developments to simplify and promote their work and educate the public. This article aims to find out how digital influence can influence urban people's interest in modern minimalist architectural style housing. The research data collection method uses library research and the data analysis method used is qualitative. Based on the results of this research, it can be concluded that architects use digital technology as a tool to simplify, speed up and showcase their work. Residences with a modern minimalist architectural style have become very popular and are in great demand by urban communities because their shape optimizes function and is considered to suit their lifestyle.

This study investigates the impact of public policy on social welfare, specifically through the lens of social assistance programs in the digital era. As technology continues to evolve, the implementation of social assistance programs has transformed, leading to new opportunities for enhancing service delivery and accessibility. This research employs a mixed-methods approach, combining quantitative data analysis with qualitative case studies to assess the effectiveness of these programs in improving social welfare outcomes. The findings reveal that while digital tools can enhance the reach and efficiency of social assistance initiatives, challenges such as digital divide and data privacy concerns must be addressed to ensure equitable access for all beneficiaries. Ultimately, this study underscores the importance of integrating technology into public policy frameworks to foster sustainable social welfare improvements in an increasingly digital world.