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This study aims to assess the effect of PSAK 57 implementation on the quality of financial statements in Indonesian public companies. PSAK 57 is significant because it facilitates the presentation of uncertain liabilities and assets in an honest, relevant, and transparent manner, which ultimately strengthens stakeholder confidence in these financial statements. This study applies a descriptive quantitative approach using secondary data, namely annual reports and financial statements from public companies listed on the Indonesia Stock Exchange (IDX) within a certain period. The evaluation was conducted to measure the degree of compliance with PSAK 57 and its relationship with financial statement quality parameters, such as relevance, reliability, and comparability. The research findings indicate that the implementation of PSAK 57 has a positive impact on the quality of financial statements, as entities that consistently adopt this standard demonstrate higher levels of transparency and accountability. This conclusion conveys a crucial message to practitioners and regulators to continue to deepen their understanding and implementation of PSAK 57 in order to strengthen the quality and integrity of financial reporting in Indonesia.

This study aims to explore how religious Muslim students interpret halal labels on product packaging and how these interpretations influence their consumption behavior. In the context of increasing awareness of halal product importance, halal labeling is not just a symbol of religious law, but also a guarantee of quality, safety, and trust. The research uses a descriptive qualitative method phenomenological approach, involving students from UIN Prof. K.H. Saifuddin Zuhri Purwokerto who were selected through purposive sampling. Data was collected through semi-structured interviews, literature study, and documentation, then analyzed using thematic analysis. The findings reveal that highly religious students tend to be more selective, careful, and responsible in choosing products, prioritizing those with halal certification even when priced higher. The halal label provides psychological comfort and certainty that the product aligns with Islamic principles. Additionally, a strong understanding of halal labels increases consumer loyalty and supports the growth of the halal industry through rising demand for certified products. Thus, the halal label plays a significant role in shaping the consumption patterns of religious Muslim students and contributes to the broader development of the halal industry in Indonesia.

The research intends to formulate an integrative approach for designing the Merdeka Curriculum based on Deep Learning in the Economics subject at SMA N 1 Boyolali. The rapid advancement of digital technology demands more adaptive, contextual, and student-centered learning models aligned with 21st- century competencies. Using a an exploratory research approach supported by a structured assessment of prior studies (SLR), this research synthesizes theoretical perspectives and previous studies related to curriculum design, deep learning, and educational innovation. The results reveal that the incorporation of Deep Learning into the Merdeka Curriculum offers a more responsive and data-driven framework, enabling deeper conceptual understanding, critical thinking, and problem-solving skills in Economics learning. However, several challenges were identified, including teachers limited digital competence, insufficient infrastructure, and minimal curriculum innovation training. The study emphasizes the significance of combining technological and pedagogical innovation to strengthen learning quality. The results provide a conceptual model that educators can adopt to design an adaptive curriculum aligned with students’ characteristics and contemporary educational demands.

Digital transformation in the field of information technology requires Micro, Small, and Medium Enterprises (MSMEs) to improve the quality of financial management to be able to compete sustainably. One effort that can be done is through the implementation of the Financial Management Information System (MISK). This study aims to analyze the implementation of MISK in MSMEs, examine the benefits obtained, and identify obstacles faced in the implementation process. The research method used is a qualitative descriptive approach with data collection techniques through interviews, observation, and documentation. The object of the study is the culinary MSME "Dapur Lestari Jambi" which has implemented a digital financial recording application and Point of Sale (POS) system. The results of the study indicate that the implementation of MISK can increase the accuracy of transaction recording, accelerate the preparation of financial reports, improve cash flow management, and support data-based managerial decision-making. However, the implementation of MISK still faces several obstacles, especially related to limited human resource competency, consistency of recording, and adaptation to technology. This study concludes that the Financial Management Information System has a strategic role in increasing the efficiency, transparency, and professionalism of MSME financial management, and is an important factor in supporting business sustainability in the digital era.  

Changes in working-hour policies can bring both positive and negative impacts to an organization. At a private university, the implementation of such a policy has generated noticeable reactions among employees, particularly administrative staff who are directly affected by daily operational regulations. This study aims to evaluate the implementation of the revised working-hour policy, specifically how it is understood, practiced, and accepted by administrative personnel. In addition, the study examines the relationship between employees’ acceptance of the policy and Barnard’s theory of acceptance of authority, which emphasizes four conditions that must be met for individuals to willingly comply with directives or regulations. The results show that violations of the working-hour policy fall into the low category at 64%, medium at 24%, and high at only 12%. These findings indicate that the majority of administrative staff still attempt to comply with the policy despite adjustments that may be perceived as burdensome. Among the four conditions supporting compliance according to Barnard, the belief that the policy does not conflict with personal goals was found to have a significant relationship with the level of violation, with a correlation coefficient of 0.304 and a significance value of 0.032. This suggests that the greater the alignment between the policy and individual goals, the lower the likelihood of violation. Future studies are needed to convert violation rates into compliance measures so that the direction of the correlation can be interpreted more accurately.

Micro, small, and medium enterprises (MSMEs) play an important role in the Indonesian economy, both in creating jobs and strengthening the national economy. However, amid the rapid pace of digital technology development, MSMEs cannot rely solely on traditional methods such as manual or offline marketing. Indonesia is a country with a Muslim majority population. This presents a huge opportunity for the Muslim fashion industry, including the Nibras brand located in Sooko Mojokerto. This study aims to examine in depth the application of sharia marketing strategies through the 7Ps at Nibras House Sooko Mojokerto, as well as its implementation in digital marketing. The research method used a descriptive qualitative approach through interviews with the owner and employees of Nibras House Sooko Mojokerto. The results show that Nibras House Sooko Mojokerto has implemented sharia principles in all aspects of marketing with sharia-compliant products, fair prices, honest promotions, strategic locations, good staff, fast and responsive service processes, and good customer reviews. Additionally, Nibras House Sooko Mojokerto utilizes digital marketing through e-commerce and social media to expand its market and strengthen its competitiveness against new Muslim brands.

This research aims to examine the effect of profit optimization on market reaction and the mediating role of tax avoidance in this relationship among insurance sub-sector companies listed on the Indonesia Stock Exchange during the 2020–2023 period. Profit optimization is proxied by Return on Assets, market reaction by stock returns, and tax avoidance by the Effective Tax Rate. This research employs a quantitative approach using secondary data obtained from the financial statements of 17 insurance sub-sector companies, with a final sample of 10 companies selected through purposive sampling. Data analysis was conducted using classical assumption tests, multiple linear regression, and path analysis. The results indicate that profit optimization has a positive and significant effect on tax avoidance. However, tax avoidance does not influence market reaction, and profit optimization also does not have a direct effect on market reaction. Furthermore, tax avoidance is able to mediate the effect of profit optimization on market reaction. This study contributes to a deeper understanding of how earnings information quality, taxation strategies, and investor responses interact in shaping capital market dynamics within the insurance industry. The findings also provide a foundation for future research to explore external factors that may influence these relationships, offering additional academic value for strengthening subsequent studies.

This study aims to explore the potential of Ajung Village, Kalisat District, Jember Regency, through an analysis of the management planning of a Village-Owned Enterprise (BUMDes) as an instrument of development and community empowerment. Although Ajung Village has significant economic potential, particularly in the agricultural sector, micro-enterprises, and other local economic activities, BUMDes management is still not optimal. This is evident in the lack of a directed business plan, weak coordination between administrators, and minimal evaluation of the business units being run. This study also assesses the role of the village government in supporting BUMDes development and the extent to which community participation can drive the effectiveness of existing programs. Using qualitative descriptive methods through interviews with the village government, BUMDes administrators, and the community, the results show that although community participation is relatively high, the managerial capacity of the administrators remains a major challenge. Lack of training, understanding of financial governance, and the lack of potential mapping have prevented the village BUMDes from functioning optimally as a driver of the village economy. Therefore, this study designs strategies to increase the effectiveness of BUMDes by strengthening the capacity of administrators, optimizing local potential, and synergizing the village government with the community.

This study aims to examine the effect of green banking disclosure and social banking on firm value with banking sustainable performance as a mediating variable. The population in this research consists of banking subsector companies listed on the Indonesia Stock Exchange during the 2021–2023 period, totaling 47 companies. The sampling technique used in this study was purposive sampling, resulting in a total of 30 data points that met the research criteria and could be analyzed. The analytical method employed was path analysis using SPSS version 25 to test the relationships among variables and the mediation effect. The results of this study indicate that green banking disclosure has a positive and significant effect on firm value. Social banking also has a positive and significant effect on firm value. Banking sustainable performance has a positive and significant effect on firm value as well. However, green banking disclosure does not have a positive and significant effect on banking sustainable performance, while social banking does have a positive and significant effect on banking sustainable performance. The mediation test results using path analysis reveal that banking sustainable performance is unable to mediate the effect of green banking disclosure on firm value. Conversely, banking sustainable performance successfully mediates the effect of social banking on firm value. These findings suggest that social banking is more effective in enhancing banking sustainable performance and firm value compared to green banking disclosure.

This study examines the inconsistency of merger and acquisition (M&A) impacts on financial ratio performance across sectors and evaluation methods. This literature review synthesizes ten empirical studies published between 2022 and 2025, focusing on financial indicators before and after M&A transactions. The findings show that the effect of M&A on financial performance varies widely depending on the industry context, time horizon, and analytical technique used. Studies in the technology and telecommunication sectors demonstrate significant improvements in profitability and operational efficiency, while research involving manufacturing and non-financial firms commonly reports insignificant changes in key ratios such as current ratio, total asset turnover, return on assets, and return on equity. Methodological differences also influence the reported outcomes, where long-term observations and comparative statistical testing tend to reveal a more pronounced financial impact compared to short-term assessment. These results indicate that M&A does not uniformly drive financial improvement and its success depends on post-integration strategy, sector dynamics, and measurement design. This study highlights the necessity of standardized evaluation frameworks to ensure more reliable performance interpretation in future M&A research.

In the fast-moving fashion retail industry, supply chain efficiency is a key factor in operational success. Heybeb Factory Outlet, as one of the retail business actors, faces challenges in managing the flow of goods from upstream to downstream, particularly in balancing demand between offline (physical stores) and online (e-commerce/marketplace) channels. This proposal aims to design and analyze the logistics workflow starting from goods ordering (restocking) from the central warehouse, the goods receiving process, rigorous Quality Control (QC) procedures, storage in a dedicated transit warehouse, and the stock distribution mechanism (stock split) for the two sales channels. The main issues identified include the risk of overselling in one channel while stock accumulation occurs in another, as well as the potential for defective items to pass through due to an unstructured QC process. This study employs a descriptive qualitative approach by mapping out an ideal Standard Operating Procedure (SOP). The expected outcome is the development of an integrated inventory management system capable of minimizing return rates caused by defective items and maximizing inventory turnover through accurate stock allocation between online and offline divisions.

Poverty remains a central issue in regional development, particularly in areas with pronounced economic disparities such as South Sumatra Province. This study aims to examine the effect of Gross Regional Domestic Product (GRDP) on the poverty rate across regencies and cities in South Sumatra during the period 2020–2024. A quantitative research approach was employed using panel data regression analysis, supported by descriptive statistics and classical assumption tests. The empirical findings indicate that GRDP has a negative and statistically significant effect on poverty, suggesting that an increase in regional economic capacity contributes to reducing poverty levels. However, the relatively small coefficient signifies that economic growth has not been fully inclusive and is influenced by the structural characteristics of each region. The Fixed Effect Model was identified as the most appropriate specification, highlighting the existence of heterogeneity across districts that shapes the relationship between GRDP and poverty. These results underscore the need for development strategies that not only promote economic growth but also ensure an equitable distribution of its benefits through the reinforcement of labor-intensive sectors, enhancement of human capital, and strengthening of local economic structures. The study provides valuable insights for regional policymakers in designing more effective and sustainable poverty alleviation strategies.

Palembang City has emerged as a hub for culinary and cultural tourism, particularly through traditional cuisine and the production of songket and jumputan textiles, as part of efforts to stimulate local economic development. This study aims to examine the role of cultural tourism and traditional craftsmanship in supporting local economic growth and cultural sustainability. A descriptive qualitative approach was employed, with data collected through in-depth interviews, field observations, documentation, and questionnaires. Data analysis was conducted using the Miles and Huberman interactive model, encompassing data reduction, data display, and conclusion drawing. The findings reveal that cultural tourism and traditional textile industries generate positive economic impacts for local business actors, especially micro and small enterprises engaged in culinary and handicraft activities. In addition to economic benefits, cultural tourism contributes significantly to the preservation of local cultural values by encouraging active participation from artisans and entrepreneurs in maintaining the authenticity of traditional products. Overall, cultural tourism exhibits strong strategic potential as a dual mechanism for fostering local economic development and ensuring sustainable cultural preservation. These results provide important insights for policymakers in designing integrated tourism-based development strategies that balance economic growth with cultural conservation.

This study aims to analyze the effect of welfare inequality on poverty levels on the island of Sumatra. Welfare inequality is measured using the Gini Index, while poverty levels are measured by the percentage of the poor population at the provincial level. This study uses a quantitative method with a panel data approach covering ten provinces on the island of Sumatra during the period 2020–2024. The analytical techniques used include panel data regression with fixed and random effects models, as well as classical assumption testing to ensure model validity. The results show that welfare inequality has a positive and significant effect on poverty levels, meaning that increasing inequality in income distribution tends to increase the number of poor people. This finding indicates that uneven economic growth can worsen the welfare of the community, especially low-income groups. Therefore, more inclusive and sustainable development policies are needed, particularly in increasing equitable access to education, health services, and productive employment opportunities to reduce inequality and poverty levels on the island of Sumatra.

Religious tourism in Palembang continues to grow through visits to historic mosques, sacred sites, and cultural heritage areas. These visits encourage local economic activities and create new livelihood opportunities for surrounding communities. This study assesses the role of religious tourism in improving the economic welfare of local residents. A descriptive quantitative approach was used. Data were collected through questionnaires, interviews, and field observations involving 49 respondents consisting of traders, service providers, and local managers. The findings show that higher levels of tourist visits increase business opportunities and household income. Areas with frequent tourist activity experience stronger economic dynamics, supported by the growth of trading activities and service-based enterprises. Residents who have lived longer in the area show a stronger ability to adapt and benefit from emerging economic opportunities. Religious tourism generates positive economic impacts through income growth, expanded employment opportunities, and strengthened micro and small enterprises. Overall, religious tourism serves as a key driver of local economic development and supports community-based economic empowerment in Palembang City.

This study aims to determine the description of work motivation, workload, and employee performance, as well as to analyze the magnitude of the influence of work motivation and workload on employee performance, both partially and simultaneously. The research method used is descriptive and verification with a quantitative approach. The study population includes all employees of the Bogor City Regional Revenue Agency, namely 83 ASN, who were used as respondents using a non-probability sampling technique through a saturated sampling approach. The results of the study indicate that the description of work motivation, workload, and employee performance are generally included in the sufficient category. Based on the results of the determination test, it is known that work motivation has a 53.5% effect on employee performance, while workload has a 13.9% effect on employee performance. Simultaneously, work motivation and workload have a 61.9% effect on employee performance. Thus, the results of the hypothesis test prove that work motivation and workload have a significant effect on employee performance.

This study aims to analyze the influence of consumer trust and product price, mediated by e-WOM (electronic word-of-mouth), on purchase decisions on the Shopee platform. A quantitative approach was used, with a sample of 75 undergraduate students living in boarding houses in the Special Region of Yogyakarta who shop on Shopee. Data were collected via questionnaires and analyzed using Structural Equation Modeling (SEM) based on Partial Least Square (PLS) with SmartPLS version 4. The results show that consumer trust and product price have a significant positive influence on purchase decisions, both directly and indirectly through e-WOM. This confirms the vital role of user reviews and recommendations in the decision-making process. The study provides strategic implications for e-commerce platforms and guidance for consumers. In addition, this study also provides guidance for consumers in considering factors that influence purchasing decisions on online platforms and educate them to be more careful in assessing available information before making a purchase. Overall, the results of this study underscore the important role of consumer trust, product price, and e-WOM in shaping purchasing decisions on e-commerce platforms.

This study aims to determine the accounting treatment for fixed assets at Dr. Adhyatma Regional General Hospital, MPH, Central Java Province, and to determine whether the accounting treatment for fixed assets at Dr. Adhyatma Regional General Hospital, MPH, Central Java Province, complies with PSAP No. 07 concerning Fixed Asset Accounting. This study used a qualitative descriptive research method, using triangulation (a combination of observation, interviews, and documentation) as data collection techniques at Dr. Adhyatma Regional General Hospital, MPH, Central Java Province. The results of this study indicate that the accounting treatment for fixed assets at Dr. Adhyatma Regional General Hospital, MPH, Central Java Province, in terms of classification, recognition, measurement, cost components, post-acquisition expenditures, depreciation, retirement, and disposal, complies with PSAP No. 07 concerning Fixed Asset Accounting. Disclosure of fixed assets regarding the reconciliation of the recorded amount at the beginning and end of the period and depreciation information including the depreciation value, gross recorded value and accumulated depreciation at the beginning and end of the period is in accordance with PSAP Number 07 of 2010 concerning Fixed Asset Accounting. However, for the basic information on the valuation used to determine the recorded value, depreciation information in the form of the depreciation method used and the useful life or depreciation rate used is not in accordance with PSAP Number 07 of 2010 concerning Fixed Asset Accounting.

This community service activity aims to assist the Ibu Jum Tempe Home Industry MSME in Bandar Lampung in implementing the process costing method as a more accurate, measurable, and efficient production cost calculation system. To date, MSMEs still use simple cost recording without a clear separation between raw material costs, labor, and factory overhead, so that product selling prices often do not reflect actual production costs. To address this problem, this activity was carried out through several stages, namely interviews to explore MSME needs and problems, production process observations, socialization regarding the importance of cost accounting systems, and direct training in the preparation and implementation of process costing. The results of the activity showed an increase in MSME owners' understanding of cost classification, unit cost calculations, and the preparation of production cost reports. After the process costing method was implemented, MSMEs were able to calculate costs more systematically and consistently, thus being able to determine more appropriate and competitive selling prices. In addition, the implementation of this method also contributed to increased cost management efficiency, transparency of financial information, and the managerial ability of business actors in making more appropriate decisions related to cost planning and control.

Children under two years old (Baduta) are vulnerable to nutritional problems due to their rapid growth and development phase. Supplementary feeding (PMT) using locally sourced foods is an effort that can support adequate nutritional intake during this period. This community service activity aimed to increase mothers' knowledge regarding the importance of PMT and the introduction of nutritious local food ingredients that are easily accessible. The activity was conducted in Lawata Village, Kolaka Utara Regency, involving 30 mothers with Baduta. The method used was educational counseling and interactive discussion covering the definition, benefits, timing of supplementary feeding, and examples of local nutritious foods such as fish, eggs, tempeh, legumes, vegetables, and tubers. The results showed an improvement in participants' understanding of appropriate supplementary feeding practices. Mothers also expressed willingness to apply the knowledge gained in daily feeding practices at home. This program is expected to increase family awareness of balanced nutrition and encourage the use of local food sources to support optimal child growth and nutritional status improvement.