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This study focuses on mentoring activities for male and female students of Madrasah Ibtidaiyah Khalafiyah Syafi’iyyah Zainul Hasan Genggong related to children’s development during the school period. The main issue identified is the lack of optimal learning motivation and independence among students, which affects their academic achievement and character formation. The purpose of this study is to improve students’ observation skills, creativity, critical thinking, emotional regulation, social interaction, and learning motivation in an integrated manner. This research employed a descriptive qualitative method with observation, interviews, and in-depth documentation as the primary data collection techniques. The findings indicate a significant improvement in students’ concentration, creative expression through drawing, logical thinking, emotional stability, harmonious social interaction, as well as motivation and discipline in learning. The mentoring activities provide a sustainable positive impact on students’ psychological growth and holistic development within the madrasah environment

This study analyzes the influence of Digital Marketing Strategy and Brand Image on consumer purchasing decisions and tests the role of Brand Awareness as a moderating variable at Moringa Coffee and Eatery. Data collection was conducted using a Likert scale questionnaire and processed using SmartPLS 4.0 with a quantitative PLS method approach. The results show that Digital Marketing Strategy and Brand Image have a significant effect on purchasing decisions. However, Brand Awareness does not act as a moderating variable because it does not strengthen the relationship between the two on Purchase Decisions. These findings emphasize the importance of optimizing digital marketing strategies and strengthening brand image, as well as the need to increase brand awareness in order to support the effectiveness of marketing strategies. Furthermore, the study highlights that consumers tend to make purchasing decisions based on the perceived value and credibility presented through digital platforms, making consistent online engagement crucial. Improving brand awareness may require more targeted promotional activities, interactive content, and customer involvement to build a stronger emotional connection with the brand. Overall, these results provide valuable insights for managers aiming to enhance competitiveness and customer loyalty in the digital marketplace.

This research aims to analyze the effect of CEO power and board gender diversity on modern slavery disclosure (MSD) among Indonesia’s top 50 publicly listed companies by market capitalization. The research uses a quantitative approach with secondary data collected from annual and sustainability reports during the 2022–2024 period. The results show that CEO power has a negative and significant effect on MSD, indicating that stronger CEO power will reduce disclosure transparency. Furthermore, gender diversity on the board of commissioners also shows a negative and significant relationship with MSD, indicating that female representation in supervisory roles has not yet contributed into greater social accountability within Indonesian firms. Meanwhile, gender diversity on the board of directors shows no significant effect. These results suggest that internal governance factors such as CEO power and limited female influence in top positions still hinder companies from being transparent about social and ethical issues. In conclusion, stronger regulations and independent oversight are needed to improve companies’ transparency regarding modern slavery practices.

This study examines the factors influencing Indonesia’s motor vehicle exports to nine developing countries using the gravity model approach with long-term and short-term panel data. The variables analyzed include the Gross Domestic Product (GDP) of partner countries, exchange rates, economic distance, and trade cooperation agreements. The data are analyzed using the Error Correction Model (ECM) to capture short-term dynamics and long-term relationships. The long-term results show that partner countries’ GDP has a significant positive effect on Indonesia’s vehicle exports, indicating that economic growth in partner countries increases demand for Indonesian automotive products. Conversely, exchange rates and economic distance have significant negative effects, suggesting that depreciation of partner currencies and economic disparities reduce export volumes. Trade cooperation agreements do not have a significant impact in the long term. In the short term, changes in GDP continue to have a significant positive effect, while exchange rates maintain a significant negative impact on exports. Economic distance and trade agreements are not significant in the short term. The significant and negative error correction term (ECT) confirms the existence of an adjustment mechanism toward long-term equilibrium. This study highlights the importance of partner countries’ economic growth and exchange rate stability in supporting Indonesia’s vehicle exports to developing countries, as well as the need to address structural barriers to improve long-term competitiveness.

Learning Indonesian language and literature in elementary schools plays an important role in shaping students' character through the integration of literary works based on local culture. Lampung poetry as a representation of local wisdom contains educational values, such as religiosity, respect for parents, polite language, mutual cooperation, and environmental awareness. This study aims to describe the educational values ​​and local wisdom in Lampung poetry and their relevance to the character formation of elementary school students. The research method used is a literature review by analyzing references in the form of scientific articles, textbooks, Lampung poetry texts, and previous research results related to character education, regional literature, and local wisdom-based learning. The results of the study indicate that Lampung poetry is effective as a literary learning medium to instill character values, especially those in line with the dimensions of the Pancasila Student Profile, namely faith and piety, mutual cooperation, creativity, and global diversity. Practical implementation can be done through literary appreciation activities, reflective discussions on cultural values, and assignments to write poetry based on students' local experiences. The conclusion of this study confirms that systematically integrating Lampung poetry into Indonesian language learning has significant potential to strengthen students' character education while preserving local culture amidst the challenges of globalization.  

This study aims to examine the implementation of audit procedures on accounts payable at PT XYZ by KAP Ramli & Rekan, with a focus on compliance with Auditing Standards and effectiveness in detecting material misstatements. Accounts payable are a key component of financial statements representing the company’s obligations to suppliers, requiring accurate presentation for assessing liquidity and capital structure. The study applies a descriptive qualitative method, collecting primary data through interviews with audit staff at KAP Ramli & Rekan and secondary data from relevant literature. The findings show that the audit procedures comply with professional standards, covering comprehensive stages including engagement acceptance, audit planning, risk and materiality assessment, and substantive testing. The planning process incorporates the COSO framework for evaluating internal control, establishes audit objectives based on the five management assertions, and utilizes ATLAS software and Microsoft Excel. KAP Ramli & Rekan apply control testing and substantive procedures, including external confirmations, inspection of supporting documents, review of aging payables, and subsequent payment testing. Risk assessment indicates low inherent and control risks, while detection risk is mitigated through substantive procedures. Overall Materiality is set at 60% of revenue and profit before tax, Performance Materiality at 3% of Overall Materiality, and Threshold Materiality at 3% of Performance Materiality. The study concludes that the audit procedures implemented by KAP Ramli & Rekan align with applicable Auditing Standards and are effective in addressing audit risks related to accounts payable. The implications highlight the importance of enhancing audit quality practices, particularly the effectiveness of planning and internal control evaluation in accounts payable audits.

This study aims to identify the influence of profitability, liquidity, and asset structure on the capital structure of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The study spanned five years, from 2019 to 2023. Of the total 15 companies in the population, 7 companies were selected as samples using a purposive sampling method. The research data were sourced from annual financial reports accessed through the official IDX website. Data processing was carried out using multiple linear regression methods. Capital structure was measured using two indicators: the Debt to Equity Ratio (DER) and the Debt to Asset Ratio (DAR). The analysis results showed that profitability had no effect on these two capital structure indicators. Conversely, liquidity and asset structure were shown to influence both DER and DAR. This study provides insight into the factors influencing debt financing decisions in pharmaceutical companies and their implications for the company's financial stability.

This study aims to analyze the implementation of the Economic Entity Principle in the micro, small, and medium enterprise (MSME) Kedai Kita, which still relies on a simple financial recording system. The principle emphasizes the importance of separating personal and business finances to ensure that financial statements accurately and objectively reflect the entity's economic condition. The research employs a qualitative method with a descriptive approach through direct interviews with the business owner to gain an in-depth understanding of the financial management practices implemented. The findings indicate that the application of the Economic Entity Principle at Kedai Kita has not been fully realized, as evidenced by the ongoing mixing of personal and business funds, the absence of a formal bookkeeping system, and inconsistent recording of cash flows and expenditures. The main factors hindering the implementation of this principle include limited accounting literacy, lack of time for bookkeeping, and the absence of a structured accounting system. Nevertheless, the business owner has begun to recognize the importance of separating finances as a foundation for more accountable business management. These findings imply the need for the adoption of simple recording applications, the provision of basic accounting training, and increased understanding among MSME actors regarding the benefits of structured financial statements. This study provides practical contributions for other MSMEs by demonstrating that the implementation of the Economic Entity Principle is a fundamental step in enhancing financial transparency and accountability, as well as strengthening opportunities for access to formal financing.

This study aims to analyse the relationship between leadership communication style and the effectiveness of decision-making in the Department of Tourism and Culture of Sikka Regency. The research emphasises the importance of open, clear, and participatory communication in supporting organisational coordination and improving the quality of decisions. Using a descriptive method, data were obtained through interviews with the Head of Department and a staff member involved in communication and policy implementation. The findings show that the leader applies a combination of democratic communication through the local Kula Babong approach and situational authoritarian communication. The democratic style enhances information flow, strengthens employee involvement, and increases acceptance of decisions. Meanwhile, the authoritarian style ensures discipline, clarity, and timely execution when firm direction is required. Staff members perceive the leader’s communication as polite, direct, and easy to understand, contributing to motivation and readiness to act. Overall, leadership communication significantly influences decision effectiveness across organisational contexts and growth.

The development of Islamic banking in Indonesia faces challenges in attracting customers, especially younger generations who are more familiar with digital technology. Digital marketing has become an important strategy for reaching a wider market segment through social media, websites, and mobile applications. This study uses a literature review method to analyze the effectiveness of digital marketing in increasing customer interest in Islamic banking. The results of the study show that educational, interactive, and transparent digital marketing can increase customer awareness, trust, and emotional attachment to Islamic products. The factors for the success of this strategy include content quality, ease of access to digital services, content segmentation according to customer profiles, and multichannel communication integration. However, the effectiveness of digital marketing is still limited by the scarcity of educational content, human resource capacity, and the level of digital literacy among the public. This study concludes that optimizing creative, personalized, and educational digital marketing strategies is key for Islamic banking to increase customer interest and loyalty.

The rapid development of digital technology demands that Islamic banks innovate to compete with conventional banks and digital financial institutions. This study aims to analyze the product differentiation strategies implemented by Islamic banks to increase competitiveness in the digital era. The research method used is a descriptive qualitative approach, with data collected through literature studies, interviews, and observations of Islamic banks' digital services. The results indicate that product differentiation strategies are implemented through the development of digital services based on Sharia principles, improving the quality of mobile banking services, and creating innovative products that meet the needs of millennials and digital natives. Furthermore, the application of the values of transparency, fairness, and sustainability serves as a competitive advantage that distinguishes Islamic banks from conventional competitors. In conclusion, the success of product differentiation in the digital era depends on the ability of Islamic banks to integrate technological innovation with Sharia values, thereby increasing customer trust and loyalty and strengthening their competitive position in the digital financial industry.

This research has a purpose to determine the effect of online transaction security on purchasing decisions through the Shopee application. The respondents consisted of 74 students from the Digital Business Study Program at Universitas Amikom Purwokerto who actively use Shopee. This research employed a quantitative descriptive method with simple linear regression analysis. The results indicate that online transaction security has a positive and significant effect on purchasing decisions, with a regression coefficient of 0.887 and a significance value of 0.000. The coefficient of determination of 35.2% shows that transaction security contributes to purchasing decisions, while the remaining percentage is influenced by other factors. The higher the level of security perceived by consumers during online transactions, the greater the likelihood of making a purchase. These findings highlight the importance of improving security systems and information transparency on e-commerce platforms such as Shopee to create a safe, comfortable, and trustworthy shopping experience for users.

Mathematics is often considered one of the most challenging subjects because it requires strong spatial and cognitive abilities, especially in geometry, which involves three-dimensional concepts. Traditional teaching methods, such as textbook illustrations and verbal explanations, are often insufficient to help students understand abstract geometric concepts. The advancement of technology, particularly Augmented Reality (AR), offers innovative learning opportunities that combine real-world environments with digital content to enhance students’ understanding through interactive visualization. This community service activity aimed to explore teachers’ perceptions of using the GLARE (Geometry Learning using Augmented Reality Experience) application as a teaching aid in geometry learning. The program included training sessions, mentoring, and discussions with mathematics teachers at the secondary school level. The results showed that teachers had positive perceptions of using AR-based learning media, considering it effective in improving students’ conceptual understanding, engagement, and learning motivation. However, challenges remain regarding limited technical skills and school facilities for AR implementation. Overall, this program contributed to increasing teachers’ competence in integrating digital technology into mathematics education and promoting innovative, interactive, and technology-based learning approaches

Food-based micro, small, and medium enterprises (MSMEs) play a crucial role in supporting household economic growth, including in Sialang Village, Bangkinang Subdistrict. One of the local businesses, “Keripik Cabe dan Mie Kuning Bu Inun,” produces cassava chips using traditional frying methods, which result in high oil absorption, inconsistent quality, short shelf life, and low production efficiency. Limited knowledge of food processing technology, sanitation, and food safety standards further hinders business development. This community service program aims to address these challenges through the application of low-oil frying technology, training on Good Manufacturing Practices (GMP), production assistance, and periodic evaluation. The implementation method includes field observation, technical training, technology demonstration, production mentoring, and monitoring. The results show significant improvements in product quality, indicated by lower oil content, crispier texture, brighter color, and longer shelf life. Efficiency in oil usage and process stability also increased. Moreover, the knowledge and skills of MSME actors in sanitation, food safety, and production management improved considerably. Overall, the program successfully enhanced the competitiveness of the MSME, strengthened production sustainability, and provided positive economic impacts. This initiative can serve as a replicable model for other food MSMEs facing similar challenges.

Character development and organizational skills for students are essential aspects of the development of student organizations, including outdoor enthusiast groups. This activity aims to provide socialization on motivation, leadership, and organizational management to prospective members of MAPALA Surya Rimba at Muhammadiyah University of Purworejo. The community service activity was conducted on November 15, 2025, at 07:30 WIB, at the campus of Muhammadiyah University of Purworejo. This event is part of the 27th basic training (Diklatsar) series of MAPALA Surya Rimba. The methods used in this activity include interactive lectures, discussions, case studies, and organizational simulations. The results of the activity showed an increase in participants' understanding of achievement motivation, organizational management, roles of members, and basic coordination skills within an organization. Additionally, this activity triggered participants' awareness to build character, discipline, responsibility, teamwork, and to reflect the professional attitude of MAPALA members. This activity has the potential to be developed into a continuous development program to strengthen leadership quality and organizational management within MAPALA Surya Rimba.

The purpose of this study is to analyze the role of professional accounting ethics in maintaining the quality, transparency, and accountability of corporate financial reporting through a literature review of relevant journals, regulations, and cases, including the Garuda Indonesia case, which illustrates ethical violations in revenue recognition. The findings emphasize that the principles of integrity, objectivity, professional competence, confidentiality, and professional behavior serve as fundamental pillars for accountants in producing reliable financial information. Ethical misconduct can lead to declining public trust, weakened corporate governance, and increased legal and reputational risks. Therefore, ethical education, regulatory supervision, strengthened moral awareness, and effective internal control systems are essential to prevent financial reporting manipulation. Professional more than just an normative obligation but a strategic element in safeguarding the credibility of the accounting profession and ensuring economic stability.

This study aims to empirically analyze how the implementation of Green Supply Chain Standards and halal certification affects the competitiveness of Food and Beverage SMEs in Padang City. Sustainable economic development requires the integration of environmental and ethical aspects in the supply chain, especially in the food sector. In Padang City, Food and Beverage SMEs are the driving force of the economy, facing a dual challenge of meeting consumer demands for halal products and environmentally friendly practices. This study uses a quantitative approach with a survey method. Primary data were collected through questionnaires from a sample of owners or managers of food and beverage SMEs operating in Padang City. Data management is carried out using regression analysis or Structural Equation Modeling to test the hypothesis of the effect of independent variables GSCM and Halal Certification on the dependent variable (SME Competitiveness). This research is expected to demonstrate that the implementation of GSCM positively affects the competitiveness of SMEs, and halal certification also has a significant positive impact on competitiveness, especially in expanding market access and increasing Muslim consumer trust.

This study aims to estimate changes in the Indonesian Sharia Stock Index (ISSI) from 2020 to 2025 using the Autoregressive Integrated Moving Average (ARIMA) model. The growth of the Islamic stock market in Indonesia has increased rapidly, driven by public awareness of investments that follow sharia principles, as well as changes in macro and microeconomic conditions, especially during the COVID-19 pandemic which has had a significant impact on the financial market. This study relies on monthly ISSI data taken from official sources and analyzed with a quantitative approach using the time series method using EViews version 13 software. Statistical analysis and stationarity tests indicate that the ISSI data exhibits an increasing trend pattern and quite high volatility, so that a differentiation process is necessary to achieve stationarity. Based on the results of model testing and the selection of optimal information criteria, the ARIMA (1,1,1) model was selected as the most appropriate to capture the autocorrelation pattern and produce accurate short-term predictions. Projections indicate a stable growth trend until the end of 2025, with an estimated index of more than 8.3 million. The findings of this study indicate that the ARIMA model is an effective tool for forecasting ISSI movements and can be a strategic consideration for investors, financial institutions, and policymakers in developing sustainable investment strategies in the Indonesian Islamic stock market.

This study aims to determine the effect of library facilities on students' interest in reading books in economics for grades 10, 11, and 12, majoring in social studies at SMA Negeri 1 Kabila, Bone Bolango Regency, Gorontalo Province. This study used a quantitative approach. Data collection methods used in this study were observation, documentation, and questionnaires. Based on the description above, the population in this study was 489 students in grades 10, 11, and 12 majoring in social studies at SMA Negeri 1 Kabila. The sample in this study was grades 10, 11, and 12. The analytical method used was simple linear regression. The results showed an effect. The results obtained a R-squared coefficient of 0.258. This value means that 25.8% of the variability in the variable of interest in reading economics textbooks for grades 10, 11, and 12 majoring in social studies at SMA Negeri 1 Kabila, Bone Bolango Regency, Gorontalo Province can be explained by library facilities, while the remaining 74.2% is influenced by other variables not examined in this study.

Economic growth is the process of increasing a country's production capacity to generate goods and services over a specific period, reflecting the income and well-being of its people. This research aims to analyse the influence of labor, exchange rates, and exports on the Gross Domestic Product (GDP) of the manufacturing sector in Indonesia during the period 2010-2024. The method used is multiple linear regression analysis with the Ordinary Least Square (OLS) approach, using secondary data obtained from the Central Bureau of Statistics (BPS) and Bank Indonesia (BI). The research results indicate that all three independent variables, namely labor, exchange rate, and exports, have a positive and significant impact on the GDP of the manufacturing sector, both partially and simultaneously. The coefficient of determination (Adjusted R2) value of 0.9633 indicates that 96.33% of the variation in industrial sector GDP can be explained by these three variables, while 3.76% is influenced by factors outside the model. This research confirms that increased labour productivity, exchange rate stability, and export growth play an important role in strengthening the performance of the manufacturing sector in Indonesia. Therefore, policies focused on improving the quality of human resources, strengthening export competitiveness, and ensuring macroeconomic stability are needed to support the sustainable and globally competitive growth of the manufacturing sector.