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This study aims to examine and explain the mediating role of brand image in the effect of corporate social responsibility (CSR) on purchase intention toward Nestle Pure Life in Denpasar. The research was conducted in Denpasar, using a sample of 100 respondents selected through purposive sampling and surveyed using offline questionnaires. The data analysis technique used in this study is path analysis with SPSS 26.0. The results indicate that all hypotheses are accepted. Corporate social responsibility has a positive and significant effect on purchase intention. Brand image also has a positive and significant effect on purchase intention. In addition, CSR significantly influences brand image. Furthermore, brand image is proven to mediate the effect of corporate social responsibility on purchase intention toward Nestle Pure Life in Denpasar. The implication of this study is the importance for Nestle Pure Life to enhance positive consumer perception through meaningful and consistent CSR programs in order to build a strong brand image that ultimately increases purchase intention among consumers in Denpasar.

MSMEs have proven to be a resilient sector in facing various economic crises in Indonesia, including the crisis caused by the COVID-19 pandemic. However, digitalization among MSMEs in Indonesia has not yet yielded significant or tangible results. In addition, MSMEs face numerous challenges in adapting to digital markets, particularly in terms of financing. Therefore, it is essential to identify the factors that influence business development and income, particularly for culinary MSMEs in Denpasar City. This study aims to analyze the effect of People's Business Credit and the use of the QRIS on business development and income, as well as their indirect effects through business development. A quantitative approach was employed in this research, which was conducted on culinary MSMEs in Denpasar City. A total of 99 MSME units were selected using purposive sampling. Data were collected through observation and interviews, and analyzed using path analysis. The results indicate that: (1) KUR and QRIS usage have a direct positive effect on business development; (2) KUR, QRIS usage, and business development have a direct positive effect on the income of culinary MSME actors; and (3) KUR and QRIS usage indirectly influence income significantly through the mediation of business development.

This study aims to examine the effect of media coverage on anti-corruption disclosure by State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) during the period 2009–2023. The research analyzes 195 sustainability reports published by listed SOEs in 2023. Content analysis is employed to assess the extent of anti-corruption disclosure, which serves as the dependent variable in this study. Media coverage is treated as the independent variable, while firm size, firm age, and industry classification are included as control variables. Legitimacy theory is used as the theoretical framework to explain the research findings. Multiple linear regression analysis is applied to test the hypotheses. The results indicate that media coverage has a highly significant positive effect on anti-corruption disclosure in the same year and a significant positive effect on disclosure in the following year. These findings suggest that media exposure encourages companies to respond to public pressure by enhancing transparency and accountability in addressing anti-corruption issues.

This study aims to examine the effect of changes in tax rates, understanding of tax regulations, and tax awareness on the compliance of UMKM taxpayers. This research employs a survey approach with data collection via questionnaires from respondents who are UMKM taxpayers within the jurisdiction of KPP Pratama Sukoharjo. This study uses a sample of 100 determined using the Slovin formula. The data is analyzed using multiple linear regression analysis with SPSS software. The t-test results indicate that all three independent variables have a positive and significant effect on taxpayer compliance, with the calculated t-values being greater than the t-table value (1.984) and the significance value below 0.05. This research proves that changes in tax rates, understanding of tax regulations, and tax awareness affect the compliance of UMKM taxpayers.

Digital resolution has accelerated fundamental transformations in the retail and financial sectors, which has implications for significant changes in public consumption. E-commerce platforms now provide a diversification of payment methods to optimize the consumer experience, including the implementation of a delayed payment system (paylater). This study aims to analyze the influence of ease of use and perceived security on doom spending behavior among college students using Shopee PayLater. This study adopted a quantitative approach using a survey design as the research method. The data collection process was carried out through a questionnaire instrument distributed to 100 student respondents selected using a purposive sampling technique. Data analysis was conducted using various statistical techniques including instrument validity and reliability tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing using SPSS version 25 software. Partially, the ease of use variable did not show a significant influence on student doom spending behavior. Conversely, the security variable showed a significant positive influence on doom spending tendencies among college students using the Shopee PayLater service. When analyzed simultaneously, both the ease of use and security variables showed a positive and significant influence on doom spending behavior of Shopee PayLater users.

This study aims to analyze the effect of firm size, profitability, and liquidity on firm value in the transportation and logistics sector listed on the Indonesia Stock Exchange during 2020–2023. This study uses a quantitative approach with secondary data obtained from annual financial reports. The sample was selected through purposive sampling and resulted in 11 companies over 4 years, totaling 44 observations. Panel data regression analysis was performed using STATA-14. The results show that partially, firm size and liquidity do not significantly affect firm value, while profitability has a significant positive effect. Simultaneously, all three variables significantly affect firm value. This finding implies that profitability is a main concern for investors when assessing firm value.

This study aims to explore the behavioral dynamics of Generation Z (Gen Z) toward digital culinary brands on TikTok, a platform increasingly central to youth consumer engagement. The research investigates how Gen Z interacts with, interprets, and forms relationships with culinary content in a digital environment shaped by algorithmic trends and participatory culture. Employing a qualitative phenomenological approach, data were collected through in-depth interviews with 12 Gen Z participants aged 18–24 years who actively engage with culinary brand content on TikTok. Additional data were obtained from observational analysis of brand-related content and user interactions on the platform. Thematic analysis revealed three core themes: emotional engagement with sensory-rich food content, digital consumption as identity performance, and expectations of brand authenticity and interactivity. Participants expressed strong affective responses to visually appealing and immersive content, linked their brand preferences to personal values and social identity, and favored brands that demonstrated responsiveness, humor, and human-like interaction. These findings highlight the role of TikTok not only as a marketing tool but as a cultural space where brand perception and loyalty are socially constructed. This study contributes to the theoretical understanding of consumer engagement by situating Gen Z’s behavior within a sociocultural and digital framework. Practically, it offers insights for culinary brands to develop more authentic, interactive, and value-driven content strategies. The findings also suggest implications for digital marketing policies and content regulation. Future research is recommended to explore cross-platform behaviors and cultural variations in digital brand engagement.

This study investigates the impact of education on the economic empowerment of women in Lampung Province during the 2019 to 2023 period. Despite advancements in educational access, significant gender disparities persist in Indonesia, particularly in Lampung, affecting women's participation in the workforce and political decision-making and contributing to wage gaps. This research aims to analyze how different levels of education influence women's political participation, their involvement in the labor force, and the proportion of their wages relative to men. Employing a quantitative descriptive approach with panel data regression analysis, the study utilizes secondary data from the Central Statistics Agency (BPS) and the National Labor Force Survey (SAKERNAS) across 15 regencies/cities in Lampung. Key findings reveal that while higher education (university level) significantly boosts women's labor force participation and wage proportion, secondary education (SMA) plays a more dominant role in fostering political engagement. Furthermore, the study confirms a persistent gender wage gap, with men's participation having a larger impact on wage proportion. These results underscore the critical role of education in women's empowerment and advocate for targeted policies to enhance educational access, promote equitable wages, and address systemic discrimination to achieve sustainable gender equality in Lampung

During the COVID-19 pandemic, women in Bangladesh encountered higher financial crises than men. This aggravated pre-existent gender disparities in employment, income, and resource consumption. Therefore, the study investigates the extent to which the pandemic exacerbated discrepancies. It provides remedies based on proliferating electronic commerce networks. Furthermore, data from the World Bank, International Labor Organization, and UN for Women was gathered to evaluate the gender-based impact of COVID-19 on economic opportunities within Bangladesh, influencing e-commerce from an economic perspective across Bangladesh. The research findings reveal that Bangladesh possesses the potential to encompass electronic commerce within economic settings and empower women to engage in economic projects. Furthermore, the research recommends focusing on different cultural and policy settings to create further economic opportunities in Bangladesh. Future studies should attempt to study the effects of infrastructure and cultural norms on e-commerce and its potential to bridge the gender gap across varying regional settings.

The practice of anatomical corpse (cadaver) surgery in medical education has an important value to improve the understanding and skills of medical students related to the anatomy of the human body. However, uncivilized acts of the corpse in this practice can raise legal and ethical issues. This study aims to analyze whether the practice is in accordance with the principles of law, ethics, and respect for the corpse, as well as how the act of treating the corpse uncivilized can be categorized as an unlawful act (wederrechtelijk). The research uses a normative approach with primary, secondary, and tertiary legal analysis, including the Criminal Code, Law Number 17 of 2023 concerning Health, and Regulation of the Minister of Health Number 38 of 2022. The results of the study show that there is a gap in norms related to legal uncertainty in regulating the treatment of corpses in the practice of medical education. Existing norms have not explicitly provided detailed guidance on uncivilized acts, thus opening up space for multiple interpretations. The uncivilized treatment of corpses violates the principles of respect for human dignity as stipulated in criminal law and medical ethics. Therefore, systematic legal interpretation and regulatory reform are needed to provide legal certainty, protect the rights of the corpse, and ensure that the practice of medical education runs in accordance with the principles of ethics, law, and respect for the corpse. This study provides recommendations to strengthen regulations and ethical education in the use of cadavers in order to maintain public trust in the medical profession.

This study aims to identify and analyze the ratio legis of the principle that the Complete Systematic Land Registration (PTSL) program needs to be regulated and adhered to. Furthermore, this research also seeks to examine the legal consequences of the Complete Systematic Land Registration (PTSL) program. The awareness of the special position of land in the Indonesian national consciousness is also revealed in the Basic Agrarian Law (UUPA), which states the eternal relationship between the Indonesian people and the land. However, the term “controlled” in Article 33 of the 1945 Constitution does not imply that the state is the owner. The general explanation of the 1960 UUPA clarifies that the state (government) only controls the land. The meaning of land being “controlled” does not equate to “owned” but rather refers to certain authorities granted to the state as a power organization. Ownership of land rights must be proven by authentic or valid evidence in the form of a land rights certificate, where such certified ownership is an absolute requirement. Therefore, the Indonesian Government, through the Regulation of the Minister of Agrarian Affairs and Spatial Planning/Head of the National Land Agency Number 6 of 2018 concerning Complete Systematic Land Registration, aims to facilitate the implementation of systematic and complete land registration as a government program. From this explanation, it can be concluded that the ratio legis of the Complete Systematic Land Registration (PTSL) program principle requires regulation and adherence to provide guarantees of legal certainty, transparency of information related to land parcels that can be utilized by legitimate parties, and ensure orderly administration in the field of land affairs, thereby delivering benefits and justice.

Measurement is a crucial initial step in the land registration process, as stipulated in Article 19 paragraph (2) letter a of the Basic Agrarian Law (UUPA). Article 17 of Government Regulation No. 24 of 1997 on Land Registration emphasizes that measurements must be supported by physical data and boundary arrangements based on the agreement of adjacent landowners. One key principle in this process is the contradictoire delimitatie principle, which requires the presence of interested parties during the determination of land boundaries. This thesis aims to analyze the function of contradictoire delimitatie in the measurement results of the Complete Systematic Land Registration Program (PTSL), as well as to examine the legal consequences if this principle is not implemented. The study is expected to contribute to the development of legal knowledge in the field of land affairs and serve as a reference for academics, legal practitioners, judicial institutions, law enforcement officials, and land authorities. In practice, if the subject of a land parcel is unknown, information is obtained from neighboring landowners, community leaders, or relevant officials, and recorded in the Measurement Sketch (Gambar Ukur or GU). If boundary agreements have not been reached, dotted lines are used to indicate temporary boundaries. When the Work Map is attached to the GU, the landowner or their representative may sign it as a form of boundary agreement. The absence of the contradictoire delimitatie principle hinders the measurement process, map creation, land registration, and issuance of land rights certificates. Furthermore, unclear or poorly maintained boundaries often lead to overlapping claims and disputes in the field.

Da'wah as a process of conveying Islamic values cannot be separated from the dynamics of the behaviour of the community that is its object. This study aims to analyse the relationship between da'wah and community behaviour in a sociological perspective, as well as identify da'wah strategies that are in accordance with the social context that continues to develop. Understanding the character of community behaviour is the main key in designing communicative, relevant, and solutive da'wah methods. This study aims to analyse the influence of da'wah socialisation on changes in community behaviour, both children and adults. Dawah socialisation is carried out through lectures, routine coaching, and structured religious activities. With a descriptive-qualitative approach, data were collected through observation and interviews with administrators and beneficiaries. The results showed that da'wah socialisation positively contributed to the increase of religious awareness, discipline, and social care of the surrounding community.

Accelerated technological progress has profoundly altered our lifestyles. The younger generation, as future leaders of the nation, must acquire digital skills to keep pace with technological progress. Adolescents of school age require essential instruction on digital literacy, especially with personal data management and academic requirements. Effective data management will enhance lifestyle efficiency and efficacy. This community service initiative sought to impart database administration proficiency through the financial accounting cycle framework to students at SMK Raudlatul Husna in Central Lombok Regency, West Nusa Tenggara. Thirty-two students engaged in the seminar and simulation activities. The activity was conducted through lectures and class tutorials on data storage methodologies in digital technologies, including Google Drive, Wordpress Web and Instagram. At the conclusion of the session, participants were queried regarding the activity summary, and the majority responded accurately and effectively. This activity is anticipated to be sustained continuously, enabling high school students to acquire both theoretical and practical information applicable to their daily lives.

The unemployment rate in Indonesia, especially among Generation Z, is still very high, especially among Vocational High School (SMK) graduates. The purpose of this study is to explore the entrepreneurial mindset and entrepreneurial readiness of Generation Z at SMK Negeri 1 Tambusai. The research was conducted using survey method through questionnaires involving 78 students of grade X and XI of Fashion Design and Production Department. The results showed that the majority of students have a high entrepreneurial mindset with 30% of students showing a very high mindset and 26% with a high mindset. In addition, entrepreneurial readiness is also at a high level with 18% of students showing very high readiness and 51% with high readiness. These results are in line with previous research which shows that growth mindset and entrepreneurship education play an important role in improving entrepreneurial readiness.

This study investigates whether artificial intelligence (AI) can generate credible accounting research articles. If AI is capable of producing high-quality academic work, the authenticity and reliability of scholarly research could be at risk. Design/methodology/approach – Using ChatGPT, a research paper was generated on a meta-analysis examining the link between sustainability reporting and value relevance. After the initial draft was produced, references were manually inserted based on the citations provided by ChatGPT. The paper was then submitted unchanged for peer review. Findings – The AI-generated paper was of reasonably high quality, receiving two major revisions from independent experts in accounting and finance. While concerns remain about the accuracy of references and the validity of results, there is a possibility that reviewers might deem the paper publishable, as they are not obligated to verify every citation or replicate findings if the methodology appears sound. Originality/value – AI’s role in academic writing is still emerging, and its long-term implications for research integrity remain unclear. This issue is particularly pressing given the rapid advancements in AI technology.

In today’s fast-evolving technological landscape, this study examines the profound integration of Artificial Intelligence (AI) into accounting and its far-reaching effects on the future of Nigeria financial markets. The incorporation of AI represents a fundamental shift in accounting, moving beyond conventional practices and ushering in unprecedented efficiency and advanced analytical capabilities. This transformation is instrumental in redefining accounting standards and influencing the broader economic dynamics of the financial sector. This paper aims to analyze the complex role of AI in accounting, evaluating its benefits, obstacles, and long-term potential. By connecting technological advancements with real-world accounting applications, the study provides an in-depth exploration of how AI is revolutionizing financial processes, its economic impact on Nigeria markets, and the balance between its advantages and inherent challenges. Additionally, the research proposes actionable strategies for optimizing AI adoption in accounting. The findings highlight that AI integration marks a critical advancement in accounting, improving precision, productivity, and strategic decision-making. Nevertheless, it also introduces hurdles such as workforce reskilling and ethical dilemmas. To address these challenges, the study recommends educational enhancements, policy adjustments, and cross-disciplinary cooperation to maximize AI’s potential in accounting. As a foundational contribution, this paper presents a compelling discussion on AI’s transformative role in accounting and its wider economic consequences, paving the way for future research and practical applications.

The accounting profession is undergoing significant transformation due to the advancements and integration of Artificial Intelligence (AI), which offers opportunities to enhance and restructure various accounting tasks. A crucial factor in this shift is the ability of accountants to rapidly adjust to these changes by developing the essential skills and knowledge required to effectively collaborate with AI technologies, while also addressing concerns about job security. This study aims to explore the influence of Artificial Intelligence on accounting by conducting a systematic review of existing literature. Results indicate that although current accounting practices incorporate technology to streamline processes and boost efficiency, there is concern that limited AI proficiency may reduce job prospects for accountants. This research contributes valuable insights into the challenges and potential advantages AI poses for the profession. It also emphasizes the need for proactive measures to equip future accountants for an AI-driven work environment.

The advent of ChatGPT, a generative AI technology, has initiated significant transformation within the finance sector by allowing users to engage with digital systems using natural language. Despite its promising capabilities, integrating ChatGPT into financial operations introduces a host of ethical concerns that must be rigorously addressed to ensure its appropriate and conscientious use. This policy-focused article begins with a brief overview of ChatGPT’s utility in financial contexts and then examines the ethical dilemmas it raises. These include biased decision-making outputs, the risk of misinformation influencing financial outcomes, data privacy and security vulnerabilities, opacity in algorithmic processes, the displacement of human workers, and complex legal implications. We argue that financial entities adopting ChatGPT have a responsibility to develop and implement comprehensive strategies aimed at mitigating these ethical risks. In support of this goal, we outline policy recommendations designed to directly address these pressing issues. Ultimately, this article emphasizes the urgent need for a robust ethical framework to guide the deployment of ChatGPT in financial environments, ensuring that its implementation benefits both individuals and society. Furthermore, we highlight key areas for future research that can support ongoing efforts to integrate AI responsibly in finance.

This study discusses the legal reconstruction of the authority of the Ombudsman of the Republic of Indonesia (ORI) after the Constitutional Court (MK) Decision Number 62/PUU-VIII/2010, with a focus on advocacy based on pseudo/quasi principles. The Ombudsman, as an independent state institution, plays a role in supervising the implementation of public services to prevent and deal with maladministration. However, the existence of Article 43 of Law Number 37 of 2008 concerning the Ombudsman and the Constitutional Court's decision creates the potential for norm inharmonization that has an impact on the implementation of the Ombudsman's duties. This study analyzes two main things: legal certainty on the authority of the Ombudsman after the Constitutional Court's decision and legal reconstruction to strengthen the supervisory function of public services. The results show that the pseudo/quasi principle allows the Ombudsman to carry out an advocacy function similar to the judiciary, but without full executive power such as the judiciary. Legal certainty is needed to ensure that the Ombudsman's actions remain within the limits of the authority regulated by law. Legal reconstruction is suggested to provide stronger legitimacy to the Ombudsman's authority, including strengthening the recommendation aspect to be more binding and implementive. This reconstruction also includes increasing institutional capacity, coordination between agencies, and strengthening regulations that support supervisory functions that are more responsive to the needs of the community. Thus, this research contributes to the development of public service law, especially related to the role of the Ombudsman in realizing transparent, accountable, and fair services.