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This study aims to analyze the influence of financial technology, risk tolerance, return expectation, and financial literacy on student investment decisions, with a specific focus on students of the Faculty of Economics and Business, Budi Luhur University, Jakarta. The increasing growth of young investors in Indonesia, particularly from Generation Z, emphasizes the urgency of understanding the behavioral and technological factors that shape their financial decision-making. The research employed a quantitative approach using purposive sampling by distributing online questionnaires to 100 executive class students, calculated using Slovin’s formula. Data collection was supported by literature reviews and documentation, while analysis was conducted using multiple linear regression with the help of SPSS version 26 and Microsoft Excel 2019. The results reveal that financial technology, return expectation, and financial literacy each have a positive and significant effect on student investment decisions. In contrast, risk tolerance shows a significant negative effect, suggesting that higher risk tolerance does not necessarily translate into better decision-making among students. These findings highlight the complex interplay of behavioral and cognitive factors in shaping investment choices. The study contributes to the field of behavioral finance and provides practical implications for financial education, suggesting the need for stronger integration of financial literacy programs and responsible fintech usage among young investors. In conclusion, enhancing financial knowledge and aligning return expectations are critical strategies to improve rational investment behavior in the digital era.

Early marriage remains a significant issue in Indonesia, including in South Sulawesi, with negative impacts on health, education, and social welfare. These impacts include high school dropout rates, reproductive health issues, and increased maternal and infant mortality rates. This community service activity aims to provide education and counseling to second-semester students of the Faculty of Business at Universitas Mega Buana Palopo regarding the dangers of early marriage and the importance of future planning. The methods used in this activity include lectures, group discussions, and individual counseling. Through the lectures, students were provided with information about the health, social, and psychological risks associated with early marriage. Group discussions aimed to enhance students' understanding and awareness of the importance of education and future planning before marriage. Additionally, individual counseling was conducted to provide more personalized support related to issues students might face. The results of the activity showed an increase in students' knowledge and awareness of the negative impacts of early marriage, as well as a positive attitude toward preventing early marriage. This activity is expected to serve as a sustainable campus-based early marriage prevention model that can be applied to other universities. With proper education and counseling, it is hoped that students will make wiser decisions regarding marriage and future planning. Improved knowledge will reduce the prevalence of early marriage and mitigate its negative effects on individuals and society.

This study investigates the factors influencing financial distress in plantation sub-sector companies in Indonesia. The data collection method involves a literature study and documentation, while the data analysis techniques encompass classical assumption tests (normality, multicollinearity, autocorrelation, and heteroscedasticity), multiple linear regression analysis, and hypothesis testing (partial, simultaneous, and coefficient of determination). The findings reveal that leverage, liquidity, and profitability both simultaneously and partially have a positive and significant effect on financial distress. These results offer valuable insights into the factors that affect financial distress in the plantation sub-sector, providing a clearer understanding for investors and company management. This study emphasizes the importance of managing leverage, liquidity, and profitability effectively to avoid financial distress, which could disrupt the operational continuity of companies. Additionally, the study serves as a reference for making informed decisions related to financial stability and strategic planning, assisting in mitigating the risks associated with financial distress. By managing these financial factors, companies can improve their resilience and sustainability in the face of challenges, contributing to long-term business success. Furthermore, understanding the role of financial management in preventing financial distress is essential for plantation companies to maintain stable growth. As companies face various financial pressures, the study highlights how proactive financial strategies can help ensure sustained performance and profitability, ultimately supporting their competitive advantage in the industry.

This research was conducted with the primary objective of examining and determining the effect of occupational safety, occupational health, and the Occupational Health and Safety Management System (OHSMS) on employee performance at UD. Berkah Mandiri, located in Kediri Regency. The background of this study is based on the importance of implementing OHS in the workplace as an effort to minimize the risk of accidents, improve employee well-being, and support overall company productivity. In today’s increasingly competitive industrial world, attention to occupational safety and health is a key factor that not only protects workers but also enhances organizational efficiency and effectiveness. The research method employed was a quantitative approach with an associative research design. The population consisted of 56 employees, all of whom were taken as respondents through a saturated sampling technique. Data were collected using a questionnaire instrument constructed based on indicators of occupational safety, occupational health, OHSMS, and employee performance. The data were then analyzed using SPSS version 25.0 through validity and reliability tests, multiple regression analysis, and hypothesis testing both partially and simultaneously. The results of the analysis revealed that occupational safety has a significant effect on employee performance, indicating that the better the implementation of safety standards, the higher the performance achieved. Similarly, occupational health was found to have a positive and significant effect on employee performance, suggesting that healthy working conditions contribute to higher motivation and work effectiveness. Furthermore, the OHSMS also significantly influenced employee performance, reflecting that proper policies, procedures, and supervision in OHS management create a safe and productive work environment. Collectively, the three variables—occupational safety, occupational health, and OHSMS—were proven to have a significant simultaneous effect on employee performance at UD. Berkah Mandiri. Thus, this study emphasizes that occupational safety, occupational health, and OHSMS are crucial factors that must receive serious attention in order to improve employee performance and support sustainable business continuity.

This research investigates the management of cyber incident risks in e-business environments with an emphasis on reducing financial losses and reputational impact. The increase in digitization in the business world correlates with the rise of cyber threats that can cause significant financial losses as well as long-term reputational damage. This systematic review evaluates recent research (2022-2025) from various academic databases such as PMC, IEEE Xplore, ScienceDirect, and Scopus. The aim of this study is to discover effective risk management tactics, rapid incident response mechanisms, and ways to mitigate financial and reputational losses in e-business. The literature review highlights the importance of having a comprehensive risk management framework, a direct threat monitoring system, and a planned reputation recovery strategy. Research findings indicate that a proactive approach to cyber risk management not only functions to protect financial assets but also to maintain consumer trust and business continuity. Cooperation among stakeholders such as technology, management, and regulators is key in creating a cyber-resilient e-business ecosystem.

Digital technology chance in Indonesia presents both occasions and constraint for the development of Islamic economics, particularly in implementing Islamic business strategies through e-commerce. The adoption of digital technology, including Islamic fintech and halal e-commerce, has expanded market access, improved efficiency, and strengthened MSME competitiveness while adhering to sharia principles. This study employs a qualitative method using library research and the maqāshid shariah framework to examine the role of digital innovations such as fintech and blockchain in supporting Islamic entrepreneurship. The findings indicate that Islamic business strategies in the digital era have the potential to broaden international market reach, enhance transaction clarity, and reinforce compliance with sharia principles. Furthermore, digital innovation aligns with maqāshid shariah objectives, focusing on the protection of religion, life, intellect, lineage, and wealth. However, challenges remain, including low digital literacy, complex sharia regulations, and the risk of platform misuse. Therefore, cross-sector collaboration, the enhancement of digital and Islamic economic literacy, and strengthening the role of sharia e-commerce supervisory bodies are essential to build a fair and sustainable business ecosystem. With these strategic measures, digital technology integration can serve as a key instrument in strengthening the ummah’s economy, promoting financial inclusion, and positioning Indonesia as a global hub for Islamic economics.

The rapid growth of e-business in the digital transformation era has brought significant cybersecurity challenges. This study aims to analyze holistic defense strategies to comprehensively protect e-business assets and operations. Utilizing a systematic literature review of 50 reputable scientific publications (2020–2024), the study identifies five key pillars of cybersecurity strategy: (1) multi-layered security architecture, (2) AI-powered threat detection, (3) Zero Trust security model, (4) continuous security monitoring, and (5) human-centric security culture. The integrated implementation of these pillars has been shown to reduce cybersecurity risks by up to 78% and accelerate threat detection by 89%. These findings highlight the importance of integrating advanced technologies, mature processes, and strong security awareness to establish a resilient cybersecurity ecosystem for e-business.

This research explores the crucial role of cybersecurity in building and maintaining digital trust for e-business sustainability. The rapid digitalization era has increased business dependence on digital platforms but also brought cyber risks that can threaten customer trust and operational sustainability. This systematic literature review analyzes recent research (2021–2025) from various academic databases including Google Scholar, IEEE Xplore, ScienceDirect, Scopus, and ACM Digital Library. The research objectives are to identify the impact of cyber incidents on customer trust, analyze digital trust-building strategies, and formulate recommendations for e-business sustainability. Study results show that cyber incidents can reduce customer trust by up to 60% and cause average financial losses of $3 million per incident. However, implementing comprehensive cybersecurity strategies, communication transparency, and rapid recovery can restore trust and enhance business resilience. The research emphasizes the importance of a holistic approach that integrates security technology, risk management, and crisis communication to build a sustainable and trusted e-business ecosystem.

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.

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 research aims to formulate a business development strategy for AK Laundry, a micro, small, and medium enterprise (MSME) located in Palembang that operates in the laundry service industry. As competition in this sector continues to intensify, MSMEs are required to adapt quickly through effective strategic planning. The study employed a descriptive qualitative approach, with data collected through interviews, direct observations, documentation, and questionnaires, ensuring a holistic understanding of both internal and external conditions. The analysis was carried out using the SWOT framework, which identifies internal strengths and weaknesses, as well as external opportunities and threats. The findings reveal that AK Laundry possesses several strengths, including good relationships with its loyal customer base, competitive pricing that appeals to a wide range of market segments, and a strategic location that facilitates accessibility. However, weaknesses were also identified, such as limited promotional efforts, particularly in digital channels, and occasional delays in completing customer orders, which may affect satisfaction and trust. From an external perspective, AK Laundry has opportunities to expand its services, particularly through the growing demand for pickup and delivery facilities, as well as changes in consumer lifestyles that increasingly prioritize practicality and efficiency. Nevertheless, the enterprise must also address potential threats, such as intense competition in pricing strategies among similar businesses and the risk of item loss, which could undermine its reputation. Based on the SWOT matrix, AK Laundry is positioned in Quadrant I, indicating that it holds considerable potential for aggressive growth. Therefore, the recommended strategies include strengthening digital marketing initiatives, introducing innovative services to differentiate from competitors, enhancing employee competencies through training programs, and upgrading equipment to improve service quality and speed. These strategies are expected to help AK Laundry leverage its strengths and opportunities effectively, ensuring sustainable development and competitiveness in the MSME laundry service sector.

This study aims to identify, assess, and control risks that arise in container loading and unloading activities at PT Dunia Express Transindo using the Enterprise Risk Management (ERM) approach. Container loading and unloading activities are complex and involve various parties, making them highly susceptible to risks, both from internal and external aspects. Risks that can occur include system disruptions, operational negligence, equipment damage, and environmental factors such as extreme weather that can affect the smoothness of the loading and unloading process. Therefore, the company needs to have a structured, comprehensive, and sustainable risk management system to maintain operational continuity. This research method refers to the COSO framework and the ISO 31000:2018 standard which focuses on the process of risk identification, assessment of likelihood and impact levels, and formulation of appropriate mitigation strategies. Data were obtained through interviews with management, field observations, and analysis of company documents. The results of the study indicate that the implementation of ERM is able to map risks more systematically, making it easier for the company to determine handling priorities. Several risks with a high probability and significant impact received special attention through the implementation of mitigation strategies such as improving information technology systems, routine employee training, and more scheduled equipment maintenance. These findings indicate that ERM implementation not only functions as a risk control tool but also plays a role in increasing operational efficiency, strengthening inter-departmental coordination, and minimizing potential losses that could disrupt company stability. Furthermore, ERM implementation makes a real contribution to increasing the competitiveness of companies in the logistics and stevedoring sector, especially in facing dynamic business challenges and external environmental uncertainty.

This study discusses the implementation of consumer law in the context of gold investment through PT X's digital application and the consumer protection guarantee mechanisms presented in the system. The research method used is normative juridical, namely a method that emphasizes the study of applicable positive legal norms, legal doctrine, and the application of relevant legal principles. The results of the study indicate that the implementation of consumer law in digital-based gold investment has been carried out in accordance with contractual principles as stipulated in civil law and in line with the provisions of Law Number 8 of 1999 concerning Consumer Protection. In practice, gold investment transactions through the X application are carried out with a mixed agreement containing elements of sale and purchase, deposit, and pawn. This is an important basis because the legal relationship between consumers and companies is not only a single transaction, but a combination that requires guaranteed protection of consumer rights. The legal basis for this mechanism is reflected in the X Digital Application Operational Guidelines Number 28 of 2024, which detailed administrative procedures, application usage requirements, and the implementation of consumer protection principles as stipulated in Articles 4, 7, 18, and 45 of the Consumer Protection Law. Thus, the implemented system not only emphasizes commercial aspects but also ensures a balance between the rights and obligations of consumers and businesses. This study highlights how digital transformation in financial services requires a robust legal framework to protect consumers from potential risks. Therefore, internal company regulations and guidelines play a strategic role in ensuring fairness and providing a sense of security for people investing in gold through digital applications.  

In the current digital era, managing sales transactions manually is inefficient and prone to recording errors. This research aims to develop a web-based Point of Sale (POS) application for the Phi Phi Thai business using the Extreme Programming (XP) software development methodology. XP was chosen for its support of rapid iteration, adaptability to changing user requirements, and strong collaboration between developers and stakeholders. The developed application includes key features such as user registration and login, product ordering, menu and customer management, expense tracking, and financial and sales reporting. Testing was conducted using the Black Box Testing method to ensure that all functionalities performed according to specifications. The implementation results indicate that the application improves operational efficiency, reduces transaction errors, and provides real-time information for business owners to support better decision-making. Furthermore, the application of Extreme Programming (XP) methodology in the development process allows time for regular evaluation and refinement of the application based on feedback from end users. Each iteration produces a version of the software that can be immediately tested and used, minimizing the risk of system failure during final implementation. This approach also encourages lightweight yet relevant documentation and open communication between the technical team and business owners. Thus, the developed Point of Sale application not only meets current functional requirements but also has a high degree of flexibility for further development as Phi Phi Thai's business grows in the future.

The rapid growth of e-commerce in Indonesia has led to significant changes in the way food products are sold, particularly imported foods. While the convenience of online shopping offers great benefits to both consumers and businesses, it has also uncovered several regulatory challenges, especially concerning the labeling of imported food products. A critical issue is the non-compliance with the Indonesian language labeling requirements for these products, which puts consumers at a disadvantage. Such practices not only violate existing consumer protection laws but also pose risks to public health, as consumers may not fully understand the contents or risks associated with foreign food products due to language barriers. This study highlights the need for a more robust framework to enforce labeling laws, focusing on the responsibility of e-commerce platforms. Platforms play a crucial role in bridging the gap between sellers, manufacturers, and consumers. By implementing stricter oversight and monitoring mechanisms, e-commerce platforms could ensure that sellers comply with legal labeling requirements. Furthermore, platforms can act as intermediaries to facilitate consumer complaints and provide dispute resolution services in cases of non-compliance. In addition, the study emphasizes the importance of consumer education. Many consumers are unaware of their rights and the standards they should expect from food products sold online. Thus, there is a need for awareness campaigns and easy access to information on consumer rights, particularly in the context of e-commerce. Strengthening the enforcement of these regulations, providing training for business actors, and improving public awareness will help ensure that imported food products are sold in a transparent, legally compliant manner.

This paper explores the transformative influence of artificial intelligence (AI) on the accounting profession, particularly within the Accountant General of the Federation (OAGF). The research investigates how AI-driven innovations are reshaping traditional accounting practices and redefining the role of accountants. By conducting a systematic literature review, this study identifies three primary dimensions of AI’s impact: the automation of repetitive tasks such as data entry, transaction processing, and reconciliation; enhanced data analytics capabilities, which include predictive modeling and real-time decision support; and the evolution of accountants' roles toward more strategic and value-added activities, such as financial advisory and risk management. The automation of routine processes through AI allows accountants to focus on higher-level tasks that require judgment, creativity, and expertise, ultimately enhancing the overall efficiency of the accounting function. Furthermore, AI’s advanced data analytics tools provide more accurate insights, enabling accountants to offer more effective financial guidance and make more informed decisions. As AI reduces the time spent on manual processes, accounting professionals can improve their role in advising on business strategy, improving risk management, and identifying new growth opportunities. The study’s findings underscore the importance of embracing AI in the accounting profession, not only to improve operational efficiency, reduce costs, and scale operations but also to enable accountants to stay competitive in a rapidly evolving technological landscape. The paper concludes by emphasizing that adopting AI is essential for accountants to remain relevant and continue providing valuable contributions to their organizations. Future research should focus on the long-term implications of AI on accounting ethics and the development of necessary skills for accounting professionals to thrive in the age of AI.

The purpose of this study is to identify the variables that affect profit growth.  Profit growth is the study's dependent variable, and premium income, claim payments, risk-based capital, and investment returns are its independent variables.  Information was gathered from insurance firms that were listed between 2019 and 2023 on the Indonesia Stock Exchange.  Ten businesses that satisfied specific requirements made up the study's sample.  To get a complete picture of the link between one variable and another, multiple linear regression analysis was employed as the study approach, with a 5% confidence level.  The factors Premium Income, Claim Payments, Risk-Based Capital, and Investment Returns all had a somewhat significant impact on Profit Growth, according to the partial test results. The factors Premium Income, Claim Payments, Risk-Based Capital, and Investment Returns all had a substantial impact on Profit Growth at the same time, according to the results of the simultaneous test.  It is anticipated that other businesses listed on the BEI will use the study's findings as a guide to focus more on financial ratios in order to boost their profits.

This study examines the phenomenon of the religious jargon “Go Berkah No Riba” (Go Blessed, No Interest) as a digital marketing communication strategy employed by entrepreneurs on social media, particularly Facebook. Using a descriptive qualitative approach and visual discourse analysis, this research seeks to understand how the jargon is interpreted, constructed, and widely disseminated in the context of product marketing and business opportunities. The findings indicate that “Go Berkah No Riba” functions not only as a marker of religious identity but also as a rhetorical device that combines spiritual values with aspirations for material success. Visual analysis of promotional materials, such as flyers and Facebook posts, reveals the use of hyperbolic language, symbolic imagery—such as the Kaaba and piles of money—and religious narratives designed to build credibility and persuade potential consumers. The integration of religious elements with economic appeal creates a sharia-compliant business image that simultaneously promises profitability. However, the study also uncovers ambiguity in the use of this jargon. On the one hand, it can strengthen the image of a business operating ethically according to Islamic principles. On the other hand, it risks being exploited merely as a marketing gimmick without a strong foundation in ethical business practices. This creates the potential for a gap between the religious message communicated and the actual business conduct. The findings underscore the importance of critical literacy in understanding religious communication strategies within the digital business sphere. Consistency between religious messaging and real-world business practices is crucial for maintaining consumer trust and avoiding the excessive commodification of religious values. Therefore, this study contributes to a deeper understanding of the dynamics of religion-based marketing communication in the era of digital transformation.

This study aims to analyze the application of accounting information systems in cash receipts and expenditures and assess their contribution to the effectiveness of internal control at the Sekoto Putro Showroom in Kediri. The research methodology employed is a qualitative approach, with data gathered through interviews, observations, and documentation. The findings reveal that the current accounting information system is still manual and lacks standard operating procedures (SOPs). The process of cash receipt and disbursement is managed by the finance department under the direct supervision of the owner, who also functions as the primary controller. The owner’s consent is required for all large transactions, and internal control is implemented informally through cash checks and transaction authorizations. However, there are notable weaknesses, including the absence of a clear separation of duties and a lack of a well-documented recording and authorization system. These weaknesses pose risks to the efficiency and reliability of financial management and internal control. Consequently, this study recommends the implementation of a computer-based accounting system, the creation of written SOPs, and a more defined separation of financial duties. Such changes are expected to enhance the effectiveness of internal control, improve operational efficiency, ensure more accurate record-keeping, and minimize the risk of financial losses in showroom cash management. By transitioning to a formalized and computerized system, the showroom can streamline its processes and safeguard its financial resources, ensuring long-term sustainability and growth. This research highlights the need for modernizing accounting practices to foster better financial governance and strengthen internal controls in small to medium-sized businesses.

The shift in lifestyle patterns, particularly in urban areas, has driven rapid growth in the fast food industry in Indonesia. Many franchise businesses are chosen by the public because they offer proven systems that reduce the risk of failure. This study aims to analyze and examine the market expansion strategies implemented by fast food franchise brand owners in Indonesia. The focus of this study is a descriptive qualitative approach with case studies of several local and international fast food franchises. The methods used in this study include in-depth interviews, observation, and documentation to gather relevant data on the strategies employed. Successful franchises are influenced by several key factors, including strong brand equity, clear operational standards, and support systems provided by the franchiser to franchisees. Furthermore, the ability to adapt to local tastes is also an essential aspect in the success of expanding fast food franchises in Indonesia. The study also reveals that the utilization of digital media, selection of strategic locations, and partnerships with food delivery services are major drivers of market expansion strategies. The results of this study emphasize that fast food franchises looking to grow further need to implement product differentiation strategies to remain competitive in an increasingly crowded market. Product innovation is key for franchises to stay relevant and stand out from other brands. Additionally, continuous mentoring and evaluation of franchise partners are critical for ensuring sustainable and mutually beneficial collaborations. Overall, applying the right strategies and ensuring sustainability will ensure the success and broader market expansion of fast food franchises in Indonesia.