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The population density in Surabaya City makes the needs of the community, one of which is transportation, high. Transportation has an important role in meeting the needs of the community in everyday life in the economic, socio-cultural and political fields. Unfortunately, this has led to traffic congestion. Thus, Surabaya City is trying to improve the public transportation system by launching environmentally friendly public transportation as an effort to implement a green economy, namely Suroboyo Bus. This research uses a qualitative method with a library research approach. Information was obtained from various institutional reports, scientific articles, websites, books, and related regulations. The focus of data acquisition sources is credible journal publishers. The results showed that congestion in Surabaya City was reduced due to the enthusiasm of the community to switch to public transportation compared to private vehicles to reduce greenhouse gas emissions. In addition, the Suroboyo Bus payment innovation by exchanging plastic bottles has succeeded in attracting the interest and awareness of some people in Surabaya City to manage plastic bottle waste, although there are still other complaints in the implementation of the policy. The role of Suroboyo Bus as an effort to improve the green economy can be said to be quite successful, but improvements still need to be made and the involvement of the government and the community so that Suroboyo Bus continues to be an environmentally friendly sustainable transportation.

The purpose of this research is to see how the Literacy Warkop location influences student buyer interest at Sultan Ageng Tirtayasa University (Untirta). Factors such as comfort, accessibility and atmosphere were studied through a survey conducted by twenty students. In this current era of globalization, a coffee shop is not only a place to enjoy coffee, but also a place to interact socially and intellectually. It is hoped that the location of the literacy shop near the library or academic building will increase student accessibility and comfort. The research results show that students' buying interest is greatly influenced by the right purchase location. The buyer's desire to buy something which is influenced by internal and external factors is called buying interest. This research helps business people determine location placement methods to attract student attention. Therefore, location maintenance is very important for the success of literacy warkop in attracting student customers.

This research explores the digital transformation in Islamic philanthropy, particularly through the optimization of zakat and waqf management using Islamic fintech. The digital economy and fintech present significant opportunities to enhance the efficiency and transparency in collecting and distributing Islamic philanthropic funds. By leveraging modern financial technology, zakat and waqf can be managed more effectively, ensuring precise and accountable distribution. The study also emphasizes the importance of Islamic financial literacy in supporting public participation in the digital economy. The findings show that integrating fintech in zakat and waqf management not only improves transparency and efficiency but also strengthens public trust in the Islamic financial system. Therefore, this research suggests further development of Islamic fintech technologies and enhanced educational programs to support the growth of Islamic philanthropy in the digital era. The research further emphasizes the necessity for comprehensive financial education programs and easily accessible information to enhance Islamic financial literacy among the broader public. Collaborative efforts between the government, financial institutions, and educational bodies are crucial to developing and promoting fintech solutions that comply with Sharia principles. Integrating technology into Islamic philanthropy not only optimizes fund management but also contributes to broader social and economic development goals by supporting more inclusive and sustainable growth. Consequently, Islamic fintech holds immense potential to revolutionize the management of zakat and waqf, fostering a more resilient and trusted financial ecosystem within the Muslim world.

Disruption of Islamic financial institutions in technology has become a necessity due to developments in technology and information. This development is expected to make it easier for sharia financial institutions to provide operational services. Collaboration with financial technology (fintech) is a good thing in its development. Fintech, which was originally a rival, has changed its paradigm to become a partner. This is a phenomenon why the revolution in technology and fintech collaboration is very important, so that Islamic financial institutions are aware of these developments. And in tandem with facilitating institutions to socialize and regulate technology and fintech.

This study focuses on analyzing the impact of Islamic financial literacy on the interest in investing in the Shariamarket. Islamic financial literacy involves a deep understanding of financial principles that comply with Islamic law, including zakat, riba, and the principle of justice in financial transactions. The growing awareness of halal and Sharia-compliant investments suggests that Islamic financial literacy can be a decisive factor in investment decisions. This study uses a quantitative method by distributing questionnaires to 200 respondents, comprising prospective investors and active investors in the Sharia capital market. The results of the study indicate that higher levels of Islamic financial literacy positively correlate with greater interest in investing in Sharia capital market instruments such as sukuk and Sharia mutual funds. These findings highlight the need for more intensive Islamic financial education programs to improve public literacy and support the development of the Sharia capital market in Indonesia. Supporting policies and innovations in Sharia investment products are also identified as crucial factors in encouraging investment interest. Thus, this study concludes that enhancing Islamic financial literacy can play a significant role in advancing the Sharia capital market and supporting a more inclusive Islamic economy. This research demonstrates that Islamic financial literacy significantly influences investment interest in the Sharia capital market. Investors with a solid understanding of Islamic financial principles such as riba (usury), zakat (almsgiving), and profit-sharing are more likely to opt for Sharia-compliant investment products like sukuk (Islamic bonds) and Sharia mutual funds. The study underscores the importance of comprehensive financial education programs and the availability of accessible information to enhance Islamic financial literacy among the public. These efforts are expected to increase participation in the Sharia capital market and support more inclusive and sustainable economic growth in Indonesia.

The rapid development of the financial technology (fintech) industry has brought various innovations in financial services, but also poses challenges related to conflict resolution between users and service providers. This study aims to analyze the user experience in resolving disputes through fintech platforms, with a focus on the effectiveness of existing dispute resolution mechanisms. The method used in this study is a qualitative approach with in-depth interviews with active users of fintech platforms who have been involved in disputes. The results of the study show that although fintech platforms provide various channels for settlement, such as mediation or arbitration, many users complain about transparency, complexity of procedures, and unclear information regarding their rights and obligations in the process. In addition, the trust factor in third parties involved in the settlement is also a major issue. These findings provide insight into the need to improve the resolution system by improving communication between fintech service providers and users, as well as clarifying settlement procedures to create a better user experience. This study is expected to contribute to the development of policies and regulations related to dispute resolution in the fintech sector. The abstract above includes the background of the problem, research objectives, methods used, research results, and contributions from the research. You can adjust the content or focus of the research based on the specific focus you want to emphasize in your analysis.  

This study analyzes the role of the concept of monotheism and justice in the Islamic economic system through a literature study. The focus of the study is to explore how theological foundations can transform the conventional economic paradigm into a more just and sustainable system. The results show that the integration of monotheism and justice creates an economic model that pays attention to material and spiritual welfare, with instruments such as zakat as a redistribution mechanism. The study identifies challenges in implementing Islamic economics and offers strengthening strategies through education, policy, and technological innovation. In conclusion, Islamic economics has the potential to present a more just and inclusive economic system in the modern era.

Understanding the life journey of the Prophet Muhammad SAW is the core of the history of the development of Islamic economics. Islamic economics is characterized by the principles of justice, transparency, and the prohibition of usury. After that, the development of Islamic economics continued through various dynasties and civilizations, which integrated Islamic values into trade and investment practices. This study intends to examine the factors that contributed to the development of Islamic economics and its place in the contemporary global economic system. The economic system from the time of the Prophet Muhammad to the current Islamic finance era is examined. The rise of Islamic financial institutions and financial products that adhere to Islamic law in the modern era demonstrates how Islamic economics has adapted to the challenges of the times.

In Indonesia., Micro, Small and Medium Enterprises (MSMEs) have an important role in the community's economy. With the business trend in society over the last 5 years, namely e-commerce business, now more and more business people are running e-commerce MSMEs. The number of MSMEs should be comparable with the large amount of taxes received from the MSME sector, but in relity it is stated by the Directora.e General of Taxes (DJP) that MSMEs ha.ve not contributed optimally to tax revenues. The success of this tax revenue effort is determined by several interrelated things, namely the ability of MSMEs to manage business finances which of course adequate implementation of MSME accounting is required. The aim of this research is to test the effect of implementing MSME accounting on taxpayer compliance for e-commerce MSMEs by adding understanding of taxation, taxpayer awareness, and ease of access as control variables. This research uses a questionnaire technique. The sample used was 90 respondents using the convenience sa.mpling method. The analysis technique used in this research is Multiple Regression Analysis. The results shown by this research are that the implementation of MSME accounting has a positive effect on e-commerce MSME Taxpayer compliance. Meanwhile, the control variables that influence are understanding taxation and ease of access. Taxpayer awareness variables are not proven to be control variables in this research.

This study aims to examine the existing literature on the relationship between Corporate Social Responsibility (CSR), company size, and tax avoidance. CSR encompasses ethical business practices adopted by companies, including their compliance with tax regulations. In contrast, larger companies often have more resources and broader networks, which enable them to implement more effective tax avoidance strategies. The research methodology involves a comprehensive literature review, which includes the development of a theoretical framework, identifying relevant variables, and analyzing findings from previous studies. The main objective is to investigate how CSR and company size influence tax avoidance. The results show significant differences in the interaction between CSR, company size, and tax avoidance, highlighting inconsistencies in previous research findings. Thus, this study provides a deeper understanding of the current dynamics surrounding these issues.  

The rapid development of technology and increasingly complex global challenges have a significant impact on the mindset and behavior of today's youth. Pondok pesantren, as a traditional Islamic educational institution, plays a crucial role in shaping the character of young people, fostering good morals, discipline, and responsibility. This study aims to explore the role of pondok pesantren in character building among youth in the modern era. The research adopts a qualitative approach, using data collection techniques such as in-depth interviews, observations, and document analysis with pesantren leaders, teachers, and students. The findings indicate that pondok pesantren play a vital role in shaping students' character through religious education, the application of daily routines that instill discipline, and social activities that promote a sense of responsibility. Pondok pesantren also adapt to modern times by incorporating technology into the learning process while maintaining traditional values. In conclusion, pondok pesantren are effective in shaping a generation of youth who are not only intellectually capable but also possess strong character, discipline, and high moral standards.

This study analyzes the effect of the Gender Empowerment Index and the Open Unemployment Rate on the Human Development Index in Central Kalimantan, with the Realization of years of schooling as a mediating variable. The analysis method used is WarpPLS 7.0 to test the relationship between variables. The results of the study indicate that the Gender Empowerment Index and the Open Unemployment Rate have a significant effect on the Realization of years of schooling, which ultimately affects the Human Development Index. Although the direct effect of the Gender Empowerment Index and the Open Unemployment Rate on the Human Development Index is not significant, the indirect effect through the Realization of years of schooling shows a strong and significant relationship. These findings emphasize the importance of education as a key factor in improving the quality of life of the community, which is reflected in the Human Development Index. This study also reveals that policies that support gender empowerment and reduce unemployment can contribute to improved education and better human development, in line with sustainable development goals.

Foreign debt (ULN) is one of the important issues in the dynamics of the global economy, especially for developing countries. This study aims to analyze the causal factors, conditions of ULN in Indonesia, and its impact on the economy. Qualitative research methods with a literature approach were used to collect data from various written sources. The results of the study indicate that the factors causing ULN in Indonesia include the inability to provide sufficient development funds, an imbalance between investment and savings, and dependence on imported goods. The impact of ULN on the Indonesian economy is divided into positive and negative impacts. The positive impacts include effective sources of development financing, recognition of the country's ability to pay off debt, the establishment of relations between countries, and encouragement of domestic policy improvements. The negative impacts include the burden on the APBN, reduction in spending strategies, the influence of creditor countries in policy making, and the stigma of being a failed state. The study concludes that ULN in Indonesia needs to be managed wisely by considering long-term risks. Some recommended solutions include delaying principal debt payments, changing payment obligations, and reducing principal debt. This study provides important information for policy stakeholders and the Indonesian public in understanding the importance of wise ULN management to encourage sustainable economic growth and improve people's welfare.

This research uses visitor satisfaction as a mediating variable to examine and ascertain how emotional marketing and destination image affect positive electronic word-of-mouth in relation to Siantar Zoo tourism. Tourists who have been to Siantar Zoo made up the study's population. There are 271 responders in the sample utilized in this investigation. A questionnaire survey is the method used in this research to gather data. Descriptive analysis and the Structural Equation Model (PLS) were used in the data analysis process. Smart-PLS version 4 was utilized for data processing in the research. According to the study's findings, tourist satisfaction was positively but marginally impacted by emotional marketing. Tourist satisfaction was positively and significantly impacted by destination image. Positive Electronic Word of Mouth was significantly and favorably impacted by emotional marketing. Positive Electronic Word of Mouth is significantly and favorably impacted by destination image. Positive Electronic Word of Mouth is positively and significantly impacted by visitor satisfaction. Positive Electronic Word of Mouth via Visitor Satisfaction is not much impacted by emotional marketing. Through visitor satisfaction, destination image significantly influences positive electronic word-of-mouth. Determination Coefficient studies show that destination image, emotional marketing, and visitor satisfaction account for 56% of positive electronic word-of-mouth.

This article demonstrates the broad and deep integration between artificial intelligence technology and accounting. It presents the results of a literature review of various scientific articles on artificial intelligence and accounting. This review uses various international article sources to reach more widely about artificial intelligence in accounting. Artificial intelligence comes with various novelties. Where the novelty of this intelligence will have a positive or negative impact and provide challenges and opportunities in accounting for both academics, practitioners, and policymakers.

In the digital era, the Fear of Missing Out (FoMO) phenomenon has impacted impulse buying behaviour among Indonesians. This also has a positive impact on businesses, which can benefit greatly from the FoMO effect. With the increasing use of social media, especially on e-commerce platforms, FoMO has become a psychological factor that determines people's impulse purchase decisions. This research examines the phenomenon of Fear of Missing Out (FoMO) by using a qualitative method approach. This research is made through in-depth observation of the Indonesian community. This research can provide new insights for understanding people's behaviour in impulse buying in the digital era.

This research aims to examine the influence of profitability, leverage, and corporate governance on tax planning. The independent variables used in this study are profitability, leverage, and inventory intensity. Meanwhile, the independent variable in this study is tax planning. The tax pre-planning in this study was measured by the Cashl Effectivel Tax Ratel (CETRl). The population in this study is lmanufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2021-2023 period. The determination of the sample in this study used the purposive sampling method. The results of the study show that profitability, leverage, and inventory intensity have a significant effect on tax planning.

In Indonesia, efforts to maximize tax revenue face obstacles, especially related to the difference in interests between the government and the business world. This difference triggers tax avoidance by taxpayers. The researcher made this scientific article, aiming to examine and analyze the influence of transfer pricing, fixed asset intensity and capital intensity on tax avoidance. This study uses a qualitative descriptive method to study a phenomenon by describing the data obtained from literature studies. Literature studies with 39 journals in the 2019-2024 time frame to ensure relevant and up-to-date information and phenomena related to research topics. The results of this study show that the variables of transfer pricing, fixed asset intensity, and capital intensity have an effect on tax avoidance.

Business ethics education plays a crucial role in shaping the professionalism of accounting students, particularly in addressing ethical challenges in the globalization era. This study aims to analyze the impact of business ethics education on the development of professional attitudes among accounting students at the University of Surabaya. Using a descriptive qualitative method, data were collected from 100 respondents who had completed a business ethics course. The findings indicate that business ethics education significantly helps students understand the principles of transparency, accountability, and integrity, despite challenges such as limited in-depth understanding and social pressures from their environment. These results underscore the importance of strengthening applied business ethics curricula and institutional support to enhance student professionalism.

This study aims to analyze the effect of company characteristics, audit opinion, capital structure, and ownership structure on company performance with Good Corporate Governance (GCG) as a moderating variable in the textile and garment industry listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. The results showed that company characteristics have a significant effect on audit opinion, ownership structure, and capital structure, but have no effect on company performance. Audit opinion, capital structure, and ownership structure also have no significant effect on company performance. In addition, GCG cannot moderate the relationship between these variables and company performance. This study emphasizes the importance of internal corporate management and evaluation of GCG implementation to improve the competitiveness of companies in facing global challenges.