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Interpersonal communication is a crucial aspect of human life, both within the family and in the community, as it serves as a means of providing motivation, support, and positive guidance. One social issue of considerable concern is alcohol dependence among adolescents, which can negatively impact their physical, mental, and social development. This study was conducted to determine how interpersonal communication between parents and adolescents in Lalang Village, Rana Mese District, East Manggarai Regency, plays a role in reducing alcohol dependence. Furthermore, this study also examined the strategies parents use to overcome barriers to interpersonal communication in an effort to prevent alcohol consumption among adolescents. This study used a qualitative method with a descriptive approach. Data were obtained through in-depth interviews, observations, and documentation of parents and adolescents in Lalang Village. Analysis was conducted by examining the communication patterns that occur, the obstacles encountered, and their impact on adolescent behavior related to alcohol consumption. The results of the study indicate that interpersonal communication between parents and adolescents in reducing alcohol dependence is still not optimal. This is evident in the lack of time spent together between parents and adolescents, the low response of adolescents to messages delivered face-to-face, and the lack of understanding on the negative impacts of alcohol on health on both parties. Cultural factors and limited knowledge also hinder the effectiveness of interpersonal communication. In conclusion, effective interpersonal communication is essential for educating and guiding adolescents to reduce alcohol consumption. Efforts should include improving parental communication skills, strengthening family interactions, and raising public awareness of the dangers of alcohol. Educators and community leaders also play a crucial role in supporting the education process and preventing alcohol dependence among adolescents.

This article examines the economic defense reforms implemented by China under Xi Jinping's leadership through a literature review. This research aims to examine the key strategies employed by the Chinese government to strengthen its economic resilience amidst global pressures, such as the trade war with the United States, the COVID-19 pandemic, and escalating geopolitical rivalries. The findings indicate that Xi Jinping prioritizes a dual-circulation strategy, namely strengthening domestic consumption while maintaining connectivity with international markets, as a crucial step in addressing global uncertainty. Furthermore, the Made in China 2025 policy serves as a key pillar for promoting technological independence, reducing dependence on imports, and enhancing the competitiveness of domestic industries in strategic sectors such as information technology, renewable energy, and artificial intelligence. Furthermore, through the Belt and Road Initiative (BRI), China seeks to expand its economic influence globally, open new markets, and transfer excess domestic industrial capacity to partner countries. These reforms are not solely oriented toward economic aspects but are also closely linked to political and national security interests. This strategy demonstrates China's systematic efforts to build economic resilience integrated with geopolitical interests, using the economy as an instrument of both soft and hard power. This study demonstrates that Xi Jinping's economic defense reforms are not merely a short-term response to the global crisis, but rather part of a long-term vision to establish China as a dominant global power. Thus, this study emphasizes the importance of understanding China's economic strategy holistically, as these reforms, in addition to significantly influencing domestic dynamics, also have significant implications for the future global economic and political order.

The Unnoni Weaving Center is a community-led, small and medium-sized enterprise (SME) development center for traditional weaving. Despite its significant potential, many entrepreneurs in this center face challenges in determining appropriate product prices. They typically rely solely on intuition or follow market prices without considering all production cost components, resulting in very small profit margins and even the risk of incurring losses. In response to these challenges, this community service program was designed to improve the ability of SMEs to determine more rational, measurable, and profitable selling prices through comprehensive and applicable training in production cost calculations. The methods employed included outreach, workshops, intensive mentoring, and hands-on simulations on pricing based on real costs and reasonable margins. The program was conducted in two sessions at the Unnoni Weaving Center Hall, involving 25 local weaving entrepreneurs. The results showed significant improvement, with participants' understanding of identifying production cost components increasing by 76%, while approximately 80% successfully conducted simulations for determining selling prices, taking into account raw materials, labor, overhead costs, and profit margins. The tangible impact of this activity is seen in increased business literacy, more systematic calculation skills, and the confidence of SMEs in determining prices and negotiating with consumers and business partners. Furthermore, this activity is expected to be a starting point for the implementation of a simple financial recording system, increased operational efficiency, and the development of a branding strategy for Unnoni woven products so they can compete more professionally, sustainably, and with high competitiveness in both local and global markets.

Adolescence is a crucial developmental phase marked by physical, emotional, and social changes, alongside new challenges brought about by the digital age. These changes often contribute to heightened stress and anxiety, particularly in academic settings. School, with its rigorous demands and social pressures, serves as a significant stressor. This community service project aimed to enhance the knowledge and practice of mindfulness among 10th-grade students at SMAN 3 Bone, specifically focusing on helping them cope with psychological and social pressures. Conducted on August 22, 2025, the project involved 33 female students navigating the transitional period of adolescence. The intervention consisted of an initial survey to assess baseline knowledge, followed by educational sessions on mindfulness theory and practical exercises, as well as group discussions and reflections. The results demonstrated a significant increase in students' mindfulness knowledge and skills, with the final average score reaching 80. Evaluation was based on observations throughout the activity and post-intervention assessments. The outcomes suggest that mindfulness education is an effective strategy for improving students’ ability to manage stress and anxiety. Despite the positive impact, challenges related to the implementation of mindfulness education within the school setting were identified, including the need for more structured integration into the curriculum and continuous support. Nevertheless, the findings highlight the potential of mindfulness practices as a valuable tool for supporting students' psychological well-being during adolescence, providing them with coping mechanisms for the pressures they face. Future recommendations include expanding the program to a broader student population and offering more regular mindfulness sessions to foster long-term benefits

This study aims to optimize the cake production profit at Cake by Cece using the Branch and Bound algorithm. The data used include raw material requirements per batch, daily raw material availability, and selling prices for three types of cakes: Cookies, Brownies, and Cinnamon Roll. The optimization model is formulated as an Integer Linear Programming problem with the objective of maximizing total daily profit. The model is solved using the simplex method followed by the Branch and Bound algorithm to obtain valid integer solutions. The results indicate that the optimal production combination is 2 batches of Cookies, 2 batches of Brownies, and 3 batches of Cinnamon Roll, yielding a maximum profit of IDR 233,000 per day. This solution satisfies all raw material constraints and is feasible for daily operational implementation. This study provides quantitative recommendations to support production decision-making in culinary sector MSMEs.

This study aims to determine the role of academic supervision in improving the pedagogical competence of teachers at SMA Plus Al Raihan Sukabumi. Academic supervision is a strategic effort undertaken by the school to ensure the quality of learning runs according to established standards, and to help teachers develop their professional skills, particularly in the pedagogical aspect. Pedagogical competence itself includes teachers' abilities to plan, implement, and evaluate the learning process according to the needs of students. The research method used is a qualitative approach with data collection techniques through interviews, observation, and documentation. Interviews were conducted with the principal, teachers, and supervisors to obtain a comprehensive overview of the implementation of supervision. Observations focused on teacher activities during learning, as well as teacher interactions with supervisors during supervision. Documentation was used to supplement data related to the academic supervision program, lesson implementation plans (RPP), and supervision evaluation notes. The results of the study indicate that academic supervision has a significant contribution in improving the quality of planning, implementation, and evaluation of learning carried out by teachers. Through supervision, teachers are encouraged to be more creative and innovative in developing learning methods and media that are appropriate to student needs. In addition, supervision also provides constructive feedback so that teachers can reflect on their teaching practices and make continuous improvements. Academic supervision also encourages the creation of a collaborative atmosphere between teachers and supervisors, thus creating a working relationship that supports improving the quality of education. Thus, it can be concluded that the implementation of effective academic supervision plays a crucial role in improving the pedagogical competence of teachers at SMA Plus Al Raihan Sukabumi.

The aim of this study is to develop and produce findings on an effective teaching model to build the perfect character of the congregation of the Suara Sejati Gospel Church in Medan. The research method used in this study is a qualitative method with a phenomenological approach. The data sources used in this study are a semi-structured interview guide and field notes. The data analysis technique used in this study involves several steps, namely bracketing, horizontalization, phenomenological reduction, and synthesis of essential meaning. The results of the study indicate that: The congregation and servants of God GSKI in Medan City identified several key attributes in achieving perfect character which include high moral quality, holiness, commitment to following God's will, and growth in faith through deepening the Word and fellowship; The congregation of GSKI in Medan City faces several major challenges in building perfect character according to the teachings of Matthew 5:48, such as limitations in understanding the teachings of the Bible and incomplete doctrines, worldly influences and attachment to worldly pleasures, and the lack of consistent role models from church leaders; An effective teaching model for building perfect character based on Matthew 5:48 in the context of the GSKI congregation in Medan City consists of a structured teaching approach, practical and contextual application, and role models and leadership; An effective teaching model for building perfect character based on Matthew 5:48 is a model that is transformative, andragogical, and empowering. This study produces the TAP Model (Transformation - Andragogy - Empowerment) which includes the stages of introduction, reflection, practice, as well as evaluation and mentoring. This model encourages active congregational involvement, connects the Word with real life, and forms character through a contextual and spiritual learning process.

This study aims to examine the impact of work environment (X1), work motivation (X2), and job satisfaction (X3) on teacher performance (Y) at SMP Negeri 3 in South Tangerang City. The study employs a quantitative approach with a survey method, and data were collected through the distribution of questionnaires to 40 teachers. The analysis technique used is multiple linear regression with the assistance of SPSS software version 27 to test the impact of independent variables on the dependent variable. The results indicate that the work environment significantly affects teacher performance, with a regression coefficient of 0.534, meaning that the better the work environment, the higher the teacher's performance. Meanwhile, work motivation (X2) does not have a significant effect on teacher performance, with a low coefficient of 0.184, suggesting that motivation is not the main factor influencing teacher performance at SMP Negeri 3 in South Tangerang City. In contrast, job satisfaction (X3) has a positive and significant impact on teacher performance, with a coefficient of 0.559, indicating that higher job satisfaction leads to better performance. The regression equation obtained is Y = -12.759 + 0.534 X1 + 0.184 X2 + 0.559 X3, which reflects the influence of each factor on teacher performance. Based on these results, it can be concluded that the work environment and job satisfaction are important factors in improving teacher performance, while work motivation does not have a significant impact. Therefore, the school administration should focus more on improving the work environment and enhancing teacher job satisfaction to encourage better performance. This study provides recommendations for school managers to address these two factors in efforts to improve teacher performance.

This study aims to analyze the effect of workload and compensation on turnover intention, with job satisfaction serving as a mediating variable. The research was conducted at PT Aerofood ACS Denpasar, a company engaged in catering services, involving a total of 150 employees. The sample size was determined using a non-probability sampling technique with a quota sampling approach to ensure representativeness of the respondents. Data collection was carried out through a structured questionnaire distributed via Google Forms, consisting of 25 measurement items based on a 5-point Likert scale ranging from strongly disagree to strongly agree. This quantitative research design employed both descriptive analysis and inferential statistical testing through Structural Equation Modeling–Partial Least Squares (SEM-PLS) using SmartPLS 4.0 software. The results of the analysis indicate that workload has a negative and significant influence on job satisfaction, suggesting that higher workload levels tend to reduce employees’ satisfaction with their jobs. On the other hand, compensation demonstrates a positive and significant influence on job satisfaction, indicating that adequate and fair compensation can enhance employees’ feelings of fulfillment and fairness within the organization. Furthermore, job satisfaction is found to have a negative and significant effect on turnover intention, meaning that employees who are more satisfied with their jobs are less likely to develop intentions to leave the company. The mediating test reveals that job satisfaction plays a crucial role in bridging the relationship between workload and turnover intention, as well as between compensation and turnover intention. Specifically, job satisfaction partially mediates the negative impact of workload on turnover intention and the positive impact of compensation on turnover intention. Overall, this research highlights the importance of managing workload effectively and providing fair compensation as strategic efforts to enhance job satisfaction and reduce employees’ tendency to leave the organization.

This study aims to analyze the influence of Profitability, Liquidity, Leverage, Opinion Shopping, and Public Accounting Firm (KAP) Size on Going Concern Audit Opinion in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. The audit opinion going concern is an important issue because it reflects the company's ability to maintain its business continuity in the midst of economic uncertainty and increasingly complex market dynamics. The research population includes all companies in the property and real estate sectors on the IDX, with sample selection using purposive sampling techniques that resulted in 60 companies as the object of the study. The collected data was analyzed using the logistic regression method to test the influence of each independent variable on the audit opinion going concern. The results of the study show that profitability has a negative and significant effect on the audit opinion of going concern, which means that the higher the level of profitability of the company, the less likely the auditor to give an audit opinion of going concern. Furthermore, Opinion Shopping has been proven to have a positive and significant effect on going concern audit opinions, so that the practice of seeking alternative auditor opinions has the potential to increase the risk of issuing going concern opinions. Meanwhile, the variables Liquidity, Leverage, and KAP Size did not show a significant influence on the audit opinion going concern. These findings confirm that certain financial performance factors as well as management behavior in seeking auditor opinions have an important role in determining audit opinion going concern, while other factors such as the size of the KAP are not necessarily determinative.

This study aims to analyze and determine how managerial ownership, firm size, leverage, and capital structure affect financial performance in insurance companies listed on the Indonesia Stock Exchange from 2019 to 2022. The study focused on 15 companies that met the sample criteria and were deemed representative of the Indonesian insurance industry during that period. The data used in this study were sourced from officially published company financial reports. Furthermore, the data was processed using Microsoft Excel 2018 and SPSS version 25 software to ensure accurate analysis results. The analysis method used was multiple linear regression, as it is considered appropriate for testing the influence of more than one independent variable on the dependent variable. This approach allows the researchers to identify whether each independent variable has a significant effect on financial performance when tested simultaneously. The results showed consistent findings across all variables. First, managerial ownership has a positive and significant effect on financial performance. This indicates that the higher the managerial ownership, the better the alignment of interests between managers and shareholders, leading to improved financial outcomes. Second, company size also has a positive and significant effect on financial performance, meaning the larger the company, the better the performance. Furthermore, leverage has been shown to have a positive and significant effect on financial performance. This suggests that optimal use of debt can enhance company performance by providing additional resources for growth. Finally, capital structure also has a positive and significant effect on financial performance, indicating that the right combination of debt and equity can increase company value. Overall, the findings highlight the importance of financial and managerial decisions in shaping the performance of insurance companies in Indonesia during the observed period.

This study aims to analyze the application of the full costing method in determining the cost of goods sold at a Sukoharjo Village-Owned Enterprise (BUMDes). The full costing method is an approach that assigns all production costs, both fixed and variable, to the product. It is expected to provide more accurate cost information than the traditional method currently used by BUMDes. This study used a qualitative descriptive approach, using a case study of a BUMDes Sukoharjo that produces traditional foods such as clorot, geblek, and lanting. Data collection techniques included interviews, observation, and documentation.The results indicate that the method currently used by BUMDes Sukoharjo does not capture all production costs, particularly equipment depreciation and other fixed overhead. Calculating the cost of goods sold using the full costing method yields a higher value than the previous method. This difference occurs because the full costing method comprehensively considers all cost elements, providing a more accurate basis for setting selling prices. By implementing the full costing method, BUMDes can improve cost management efficiency and obtain more accurate information for managerial decision-making. Furthermore, applying the full costing method enables BUMDes to better understand the impact of fixed costs on the overall profitability of their products. By factoring in all costs, including overheads and depreciation, BUMDes can make more informed decisions regarding pricing strategies and resource allocation. This method also allows for greater transparency in cost structures, which is essential for effective financial planning and budgeting. Ultimately, the full costing method will contribute to improved financial sustainability and long-term profitability for BUMDes Sukoharjo, helping them navigate challenges in the competitive market of traditional food production.

This study aims to analyze the development process of a creative economy based on bead waste and the use of digital platforms as a marketing medium to increase product competitiveness. The background of the study is based on the phenomenon of increasing volumes of waste that have not been optimally managed and the low skills of business actors in utilizing digital technology. The research method used a qualitative approach with descriptive methods. Data were collected through in-depth interviews, participatory observation, documentation, and literature studies, with informants consisting of business actors, community leaders, representatives of relevant agencies, and consumers. The results of the study indicate that processing waste into beads not only reduces environmental impacts but also opens up creative business opportunities with high economic value. The use of digital platforms has proven effective in expanding market reach, improving branding, and driving sales, although there are still obstacles in the skills of digital entrepreneurs. This study recommends strengthening digital marketing capacity and ongoing mentoring for creative waste-based entrepreneurs to achieve economic and environmental sustainability. In addition, synergy between business actors, the government, and local communities is a crucial factor in supporting the development of a waste-based creative economy. The involvement of local governments through entrepreneurship training and facilitating access to technology is essential to address the challenge of limited digital capabilities of entrepreneurs. Local communities also play a role in maintaining sustainable production and encouraging innovation in bead designs based on local culture to add value and attract market share. This collaboration can create a conducive ecosystem for the growth of creative small and medium enterprises (SMEs), while strengthening local identity and increasing product competitiveness in national and global markets. Thus, developing a waste-based creative economy and utilizing digital marketing are relevant innovative strategies in addressing current economic and environmental challenges.

This research aims to develop a transaction data security system on the web-based Pancadaya Waste Bank application by applying a hybrid cryptographic algorithm that combines Advanced Encryption Standard (AES) and Rivest Shamir Adleman (RSA). The problem faced in the previous system is the weak recording and security of customer transaction data, because the process is still carried out manually so that it is prone to recording errors, loss of important information, and potential misuse of data by unauthorized parties. To answer these problems, this study uses the Rapid Application Development (RAD) method which allows the application development process to be carried out quickly, flexibly, structured, and according to user needs. The research method used was a qualitative approach with interview techniques with the management of the Pancadaya Waste Bank and the Environment Office, as well as an in-depth literature study on the application of hybrid cryptographic algorithms in modern information systems. The system is built using the PHP programming language, MySQL database, and OpenSSL library as the main support for the data encryption and decryption process. The implementation of the algorithm is carried out by encrypting transaction data using AES for efficiency and speed, then the AES key is secured through RSA to ensure a higher level of security while preventing illegal access. The test results showed that the system was able to encrypt and decrypt transaction data in real-time, as well as display transaction results in the form of digital notes on deposit and balance withdrawal activities. In addition, performance tests using GTmetrix showed that the application has excellent speed, stability, and processing efficiency, making it feasible to be widely implemented in Pancadaya Waste Bank operations.

Financial stability plays a vital role in determining an individual’s overall well-being, and saving is considered one of the most fundamental practices for managing personal finances and preparing for future uncertainties. In many developing regions, the level of savings among employees remains relatively low, making it crucial to understand the factors that encourage or hinder saving behavior. This study aims to examine the influence of financial inclusion, lifestyle, and financial planning on the saving behavior of private sector employees in Jombang Regency, Indonesia. The research employed a quantitative approach by distributing structured questionnaires to 100 respondents who met the eligibility criteria. The participants were selected using a purposive sampling technique to ensure that only employees with sufficient financial exposure and employment stability were included. The instrument used a Likert-scale to measure perceptions and behaviors, and the data collected were analyzed using the Partial Least Squares (PLS) method with the assistance of SmartPLS version 3 software. The findings reveal that financial inclusion, lifestyle, and financial planning each exert a significant and positive effect on saving behavior. Employees who have greater access to financial services and products are more likely to engage in consistent saving practices. Likewise, individuals who adopt a prudent lifestyle and maintain effective financial planning demonstrate stronger saving discipline. These results underscore the importance of integrating financial literacy and planning strategies with broader financial inclusion programs. In conclusion, promoting financial inclusion, encouraging simple and sustainable lifestyle choices, and strengthening financial planning skills can collectively enhance saving behavior among employees. This study provides valuable insights for policymakers, financial institutions, and employers seeking to foster long-term financial resilience and economic security for the workforce.

The shift towards flexible working arrangements (FWA), especially in the context of remote work or work-from-home (WFH) settings, has prompted organizations to rethink how flexibility impacts employee performance. While FWA offers potential benefits such as improved work-life balance and autonomy, it can also create challenges related to time management, coordination, and communication—particularly in the absence of adequate support from supervisors. This study addresses the problem of whether work flexibility alone is sufficient to enhance employee performance, or if perceived supervisor support (PSS) serves as a mediating factor in this relationship. The objective of this research is to investigate the role of PSS as a mediator between FWA and employee performance. A quantitative research method was employed, with data collected via structured questionnaires distributed to 35 employees working under flexible arrangements. The collected data were then analyzed using statistical techniques to assess both direct and indirect relationships among the variables. The findings indicate that while FWA does not directly improve employee performance, it significantly enhances employees’ perception of supervisor support. Furthermore, PSS was found to have a strong positive influence on performance outcomes. These results suggest that flexibility in work arrangements must be complemented by consistent and active supervisory engagement to yield positive effects on employee performance. In conclusion, the study emphasizes that PSS plays a critical mediating role in the FWA–performance link. Organizations seeking to implement or optimize flexible work policies should prioritize supervisor training and engagement strategies to ensure that flexibility translates into measurable performance improvements. Future research may explore these dynamics in larger populations and across different industries.

Public Financial Management (PFM) is a critical element of good governance, transparency, and accountability, with direct implications for education and youth development. Despite its significance, research on PFM in these sectors remains fragmented, limiting a holistic understanding of its impact. This study conducts a Systematic Literature Review (SLR) to synthesize existing scholarship on PFM in education and youth affairs, following the PRISMA 2020 guidelines. A comprehensive search across Scopus and Web of Science identified peer-reviewed studies addressing financial governance, budgeting practices, accountability mechanisms, and financial literacy programs. The findings reveal that effective PFM contributes to improved educational outcomes by enhancing financial literacy, ensuring timely budget disbursement, promoting student savings, and enabling equitable access to financial education. Conversely, persistent challenges such as delays in fund allocation, weak accountability, and disparities in program implementation continue to hinder progress. The review also highlights the broader implications of SLRs in advancing curriculum innovation, guiding evidence-based policymaking, and strengthening accountability frameworks in education finance. This study contributes to both theory and practice by offering an integrated synthesis of PFM in education and youth affairs, identifying critical research gaps, and providing recommendations for policymakers and practitioners. The results underscore the importance of embedding financial literacy into school curricula, adopting performance-based budgeting, and fostering collaboration between researchers and policymakers. Ultimately, strengthening PFM in education not only enhances institutional efficiency but also equips youth with the financial skills and opportunities required for sustainable social and economic development The findings from this review contribute to the ongoing discourse on PFM by offering an integrated synthesis of current knowledge. The study not only uncovers critical research gaps but also provides actionable recommendations for both policymakers and practitioners.

This study investigates the influence of an online attendance system and digital literacy on teacher discipline and performance in elementary schools. A quantitative explanatory research approach was employed to provide empirical evidence regarding these relationships. The research population consisted of 170 elementary school teachers in Bojong District, Pekalongan Regency, who were selected using proportional stratified random sampling to ensure representativeness. Data were collected through a structured questionnaire using a 5-point Likert scale, and analyzed with Structural Equation Modeling (SEM) through the Partial Least Squares (PLS-SEM) approach using SmartPLS 4.0 software. The measurement model evaluation demonstrated strong reliability and validity across all constructs. Cronbach’s Alpha values ranged between 0.820 and 0.872, Composite Reliability between 0.881 and 0.911, and Average Variance Extracted (AVE) between 0.649 and 0.718. Discriminant validity was confirmed based on both the Fornell-Larcker Criterion and the Heterotrait-Monotrait Ratio (HTMT). The structural model showed good predictive relevance with a Goodness-of-Fit (GoF) value of 0.366, indicating a large effect. Hypothesis testing results supported all proposed relationships. Digital literacy was found to positively influence teacher performance, while the online attendance system significantly affected both teacher discipline and teacher performance. Furthermore, teacher discipline was proven to have a positive effect on teacher performance. Mediation testing revealed that teacher discipline acted as a significant partial mediator in the relationships between digital literacy, online attendance systems, and teacher performance. The findings provide empirical validation for the Task-Technology Fit Theory and the TPACK Framework in the context of educational human resource management. This study confirms that digital transformation, through strengthening digital literacy and online systems, represents an effective strategy to improve teacher professionalism and enhance academic quality in elementary schools.  

This study was conducted to explore in depth how ethical pressure, ethical orientation, and religiosity influence earnings management practices, while also examining whether religiosity plays a role as a moderating variable in this relationship. Using a quantitative, survey-based approach, this study involved 109 respondents with professional backgrounds and experience in accounting and finance, thus deemed relevant in understanding the phenomenon of earnings management from a practitioner's perspective. The data analysis technique used was Partial Least Square Structural Equation Modeling (PLS-SEM), which is considered appropriate for examining relationships between latent variables with high complexity. The results show that ethical pressure has a positive and significant influence on earnings management practices, meaning that the greater the ethical pressure a person feels, the higher the tendency to engage in such practices. Conversely, ethical orientation shows a negative and significant influence, so that individuals with a strong ethical orientation tend to reject this manipulative practice. Religiosity is also shown to have a significant negative influence, so that the higher a person's level of religiosity, the lower their tendency to engage in earnings management. Furthermore, moderation analysis found that religiosity strengthens the influence of ethical orientation in suppressing earnings management practices, meaning that individuals who are both religious and have a high ethical orientation are more consistent in maintaining their integrity. However, the role of religiosity was not proven to be significant in moderating the relationship between ethical pressure and earnings management practices, indicating that although religiosity can shape ethical attitudes, it is not sufficient to mitigate the impact of strong external pressures. These findings imply the importance of strengthening ethical values ​​and religiosity in accounting education and practice to prevent opportunistic behavior that is detrimental to related parties.

In light of the moderating effects of organizational readiness (OR) and digital literacy (DL), this study attempts to examine how business intelligence (BI) affects the sustainable performance and decision-making quality of SMEs in Lampung Province.  This study used a convergent parallel design and a mixed methods approach, integrating both qualitative and quantitative data to offer a thorough insight.  In-depth interviews with 15 important informants provided qualitative data, while purposive sampling was used to choose 200 SMEs as respondents for quantitative data. The outer and inner models were evaluated in a quantitative study using Partial Least Squares Structural Equation Modeling (PLS-SEM), and thematic analysis was used to examine the qualitative data. The findings demonstrated that BI significantly influences sustainable performance (β=0.24, p<0.001) and decision quality (β=0.65, p<0.001), both directly and via decision quality mediation (β=0.58, p<0.001). The association between BI and decision quality was found to be strengthened by OR and DL.  SME players stress the significance of rapid, precise, and integrated data access in enhancing the precision of company strategy, and qualitative findings corroborate the quantitative findings. This study offers useful suggestions for boosting SMEs' competitiveness in the age of digital transformation.