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This research was conducted to analyze and understand the performance of the company PT Tjiwi Kimia Tbk with the Dupont system as an analytical tool. The data used in this study are secondary data, namely the company’s financial statements sourced through the IDX with the observation period 2020-2024. In the analysis conducted, it was found that the performance of the company PT Tjiwi Kimia in 2020-2024 was not good. This is because although the company showed a good ability to manage sales profitability (NPM) in several years and control the use of good debt (declining EM), the lack of efficient use of assets hindered the company’s ability to generate optimal returns for shareholders which resulted in a low ROE value. In signaling theory, a declining Equity Multiplier trend indicates a positive signal to investors regarding prudent debt management and more controllable financial risks. However, the low ROE value indicates a negative signal that the company needs to improve to increase investor confidence in profitability prospects.

The trend of handmade accessories, particularly macrame holders, has experienced significant growth alongside increasing public interest in products that emphasize both aesthetic value and multifunctionality. This study aims to provide an in-depth analysis of the marketing strategies implemented for CHARMEE, the Macrame Multifunction Holder, highlighting the integration of artistic elements, innovative design, and practical utility within handicrafts. Employing a qualitative descriptive method, primary data were collected through surveys of 35 respondents aged 20–35 years. The findings reveal that the use of high-quality materials, designs that are responsive to market trends, and the strategic utilization of social media and digital platforms for promotion are the main factors driving the product’s appeal and competitiveness. These results affirm that handmade products, when combined with creative and innovative marketing strategies, possess substantial potential to develop as high-value economic ventures in the era of creative entrepreneurship. The implications of this study underscore the importance of continuous innovation and adaptability to market dynamics in maintaining business relevance and sustainability.

In the first quarter of 2025, the Indonesian rupiah experienced a significant depreciation, weakening from approximately IDR 15,800 per USD in January to IDR 17,200 per USD by the end of March 2025. This study aims to identify and analyze the external and domestic factors contributing to the rupiah’s decline during this period. External pressure mainly stemmed from the U.S. Federal Reserve’s hawkish stance—maintaining its benchmark interest rate at 5.25%–5.50% which triggered capital outflows from emerging markets. Additionally, global geopolitical uncertainty, including tensions in Eastern Europe and trade frictions between the U.S. and China, raised the global risk premium and strengthened the U.S. dollar against the rupiah. On the domestic side, Indonesia’s trade deficit widened to USD 3.2 billion in Q1 2025 due to rising energy import demand amid surging global oil prices. Furthermore, the state budget deficit increased to IDR 104.2 trillion by March 2025 up 20% year on year undermining investor confidence. Using a qualitative descriptive method through content analysis of reports from Bank Indonesia, BPS trade statistics, and relevant media sources, this study finds that the combination of elevated U.S. interest rates, geopolitical tensions, trade imbalances, and fiscal deficits accelerated the depreciation of the rupiah. Policy recommendations include targeted foreign exchange intervention by Bank Indonesia, monetary tightening in line with global trends, fiscal consolidation to reduce the budget deficit, and export diversification to mitigate external shocks.

This study aims to map trends, patterns, and scientific developments related to sharia compliance in Islamic financial institutions through a bibliometric approach and network visualization using VOSviewer software. The data analyzed amounted to 409 scientific journal articles obtained from international databases during the 2019-2024 period. The analysis was conducted using quantitative methods for bibliometric data mapping and qualitative methods for literature review. The results showed a significant increase in the number of publications discussing sharia compliance, with five main clusters of interrelated topics, such as implementation, sharia governance, financial performance, the role of the Sharia Supervisory Board, and sharia principles. The findings show that compliance with sharia principles is an important aspect in maintaining the credibility and sustainability of Islamic financial institutions, although its implementation still faces various challenges, such as limited human resources and competitive pressures with conventional institutions. This study is expected to serve as a basis for further research and strategic input for regulators and industry players in strengthening the Islamic financial system.

Mathematics learning does not only focus on students' mastery of numbers, but also functions significantly in developing the ability to solve problems holistically. This skill is not something that is taught separately, but is integrated into the entire educational process, offering a real context so that mathematical concepts and abilities can be understood and applied. One approach that is highly recommended to achieve this is Problem Based Learning (PBL). This method has been proven effective in improving students' critical thinking skills through exploration and solving relevant problems, allowing students' knowledge to grow in a constructive way. The low achievement in problem-solving competency in Indonesia is a strong reason to apply PBL in mathematics teaching. This study aims to analyze the literature on the application of PBL to improve students' problem-solving abilities. Data were collected and analyzed from relevant journals, and testing and comparison of results were carried out to identify patterns and results from previous studies. In addition, this study also applies a bibliometric approach to explore publication trends, keywords, and the development of themes related to PBL in mathematics education. The analysis was carried out using VOSviewer software to map the relationship between topics and the progress of PBL research themes in the world of mathematics education.

The #KaburAjaDulu phenomenon that emerged in early 2025 became a digital expression of Generation Z Indonesia towards various social, economic and political unrest in the country. This hashtag not only reflects the desire to migrate, but also symbolizes criticism of the national situation that is considered not to provide hope and space to develop for young people. This research uses a qualitative approach with the descriptive analysis, and utilizes constructivism theory in international relations and social identity theory to understand the dynamics of Generation Z's increasingly transnational identity. Through social media and diaspora support, Gen Z forms a global community that reinforces a collective narrative of seeking a future beyond national borders. Their identities are no longer confined to conventional nationalism, but are continuously negotiated through cross-border interactions and diasporic experiences. This research concludes that #KaburAjaDulu is not just a temporary trend, but a reflection of the transformation of youth identity in the era of globalization and digitalization. The findings highlight the importance of policies that are more inclusive and responsive to the needs of the younger generation so that they not only become global actors, but also still feel a sense of belonging and want to build the homeland.

Mobile commerce has become a crucial element in the business world, opening up new opportunities to increase efficiency and effectiveness in operator card sales. This research aims to investigate the extent to which the use of mobile commerce can be applied to improve operator card sales performance. Research methods include customer surveys, transactional data analysis, and interviews with relevant stakeholders. Data was collected to evaluate mobile commerce adoption, factors influencing usage, and its impact on increasing operator card sales. The research results show that the use of mobile commerce has significant potential to optimize the operator's card sales process. Factors such as user convenience, transaction security, and accessibility of product information play an important role in the acceptance of this technology. By implementing mobile commerce effectively, companies can expand market share, increase customer satisfaction, and achieve sustainable business growth. These findings provide strategic insight for developing business models that are more adaptive to mobile commerce trends. Practical implications of the research results are also discussed, providing guidance for telecommunications companies and operator card providers in increasing the use of mobile commerce as an innovative sales strategy.

This study aims to analyze the trends and development of research related to the use of Geogebra in improving the understanding of the concept of revival with a bibliometric approach. Data was collected from the Google Scholar database using the Publish or Perish (PoP) application in the 2020-2025 time span. The initial identification results found 393 documents, which were then filtered to obtain 11 documents worthy of analysis. The analysis was conducted with the help of VOSviewer software to map keywords, annual trends, and research topic density. The results showed that the number of publications increased significantly since 2021, with peaks in 2022 and 2023. Network, overlay, and density visualizations show that the topic of Geogebra usage is growing and diversifying, with a focus on interactive learning models, student abilities, and visual understanding of the concept of congruence. This research makes an important contribution to literature mapping and opens up opportunities for further research in the field of mathematics education technology.

. This research analyses the transformation of slang among Indonesian youth, particularly on the TikTok platform, as an indicator of shifts in communication and cultural trends. Using a qualitative approach and content analysis, this study focuses on the use of slang in TikTok comments to understand the meaning and context of frequently used terms. We randomly collected data from comments made by TikTok users who actively use slang. The analysis results show that the term "Btw" serves as an opener for a new conversation, "Ultah" is an abbreviation for "Ulang Tahun" (Birthday), "Candu" expresses a deep liking, and "Gemoy" describes something cute or adorable. The use of these terms reflects the rapidly evolving dynamics of language among the younger generation, showing how slang strengthens social interactions in the digital media. This research is expected to provide insights into the mindset and expressions of language speakers on social media, as well as encourage discussions on the preservation of the Indonesian language in the digital era.

The continuous evolution of technology has significantly transformed the way humans interact with computers, moving beyond traditional keyboard and mouse inputs toward more natural and adaptive interfaces. This literature review examines the current and emerging trends in user interface (UI) development within the context of Human-Computer Interaction (HCI), with a specific focus on future-oriented innovations. Key areas of discussion include voice-user interfaces (VUIs), gesture-based interaction systems, adaptive and context-aware UIs, artificial intelligence (AI) integration, and neuroadaptive technologies. The study employs a qualitative analysis method, drawing upon scholarly publications from 2020 to 2025 and emphasizing the contributions of researchers from Universitas Islam Negeri Sumatera Utara, particularly M. Khalil Gibran. These technologies are assessed for their usability, accessibility, efficiency, and their ability to enhance user satisfaction through personalization and contextual awareness. Results from reviewed studies suggest that adaptive and AI-driven UIs are becoming essential in delivering personalized user experiences

This study aims to improve the learning motivation of fourth-grade students of SDN 3 Jambu in Javanese language subjects, especially in Javanese script material, through the implementation of the Teams Games Tournament (TGT) learning model combined with the use of flash cards. The background of this study is the low learning motivation of students as seen from the lack of active participation, low enthusiasm during learning, and lack of interest in the Javanese script material. These conditions have an impact on the achievement of unsatisfactory learning outcomes and an unpleasant learning atmosphere. This type of research is Classroom Action Research (CAR) which is conducted in two cycles. Each cycle consists of four stages, namely planning, implementation of actions, observation, and reflection. The subjects of the study were 20 fourth-grade students. Data collection techniques were carried out using observations of student activities, interviews with teachers and students, documentation of learning activities, and evaluation tests to measure learning outcomes at the end of each cycle. Data analysis was carried out descriptively qualitatively and quantitatively. The results of the study showed a significant increase in student learning motivation after the implementation of the TGT learning model assisted by flash cards. This can be seen from the increasing activeness of students in groups, their enthusiasm in participating in educational games, and the results of learning evaluations that show a positive trend from cycle I to cycle II. The TGT model, which is based on cooperation and healthy competition, creates a more lively and enjoyable learning atmosphere and stimulates active student involvement. Thus, it can be concluded that the implementation of the Teams Games Tournament learning model supported by flashcard media is effective in increasing student motivation and learning outcomes in the Javanese Language subject, Javanese Script material.

The rapid changes in Indonesia's socio-political landscape have highlighted the urgency of reconstructing the governance of civil society organizations, especially in balancing the tension between the freedom of association and public order. This tension has emerged as a contemporary trend filled with controversy and civil unrest. This study aims to formulate a model of governance for civil society organizations based on Islamic values, using three theoretical frameworks: Najm al-Din al-Tufi's Maṣlaḥah Theory, Robert Putnam's Civil Society Theory, and Mark Bevir's Good Governance Theory. The methodology used is a qualitative-descriptive approach, which includes data collection through policy documentation, digital media analysis, and in-depth interviews with two key informants from religious-based civil society organizations—Nahdlatul Ulama (NU) and Persatuan Islam (PERSIS). Primary sources include official government documents such as Government Regulation in Lieu of Law (Perpu) No. 2 of 2017 and Minister of Home Affairs Regulation No. 57 of 2017, alongside empirical narratives from community leaders. The research findings suggest that the social legitimacy of civil society organizations is more influenced by the practical application of maqāṣid al-sharī‘ah (obligatory duties) and their ability to address the real needs of society than by mere adherence to administrative regulations. These findings highlight the gap between legality and legitimacy and emphasize that integrating the values of maṣlaḥah (benefit), social capital, and transparency is essential to strengthening civil society in a democratic state. By embedding Islamic values into the governance models, civil society organizations can better serve the community while maintaining democratic principles, creating a more inclusive and beneficial governance framework that aligns with both public needs and Islamic teachings.

The COVID-19 pandemic has exposed fundamental vulnerabilities in global supply chain systems, such as over-reliance on single suppliers and a lack of operational visibility. This has highlighted the urgent need for a new approach to risk management—one that leverages smart technologies. Artificial Intelligence (AI) has emerged as a promising solution, thanks to its capabilities in predictive analytics and adaptive, data-driven decision-making in real time. This study aims to develop an AI-based predictive system framework to enhance the resilience of global supply chains in the face of post-pandemic disruptions. Using the Design Science Research (DSR) methodology, the research designs and evaluates a system that integrates algorithms such as LSTM, Random Forest, Natural Language Processing (NLP), and Reinforcement Learning. It also applies a federated learning approach to ensure data privacy among supply chain partners. The study analyzes over 12,000 data entries from diverse sources, including IoT devices, weather data, demand trends, and social media. The system's effectiveness is evaluated through a combination of quantitative methods (PLS-SEM analysis on 103 respondents) and qualitative methods (interviews with 12 industry executives). The findings show that AI-driven predictive analytics significantly improve supply chain resilience (β = 0.67; p < 0.001), with demand forecasting accuracy increasing by up to 40% and delivery times reduced by 30%. Conceptually, the study contributes by designing a resilient model that integrates real-time visibility, adaptability, and cross-organizational collaborative learning. Unlike traditional approaches focused solely on automation, this framework offers a more holistic solution, addressing key gaps in the literature. The implication is clear: AI is becoming a strategic asset in building sustainable, resilient supply chains amid ongoing global uncertainty.

As business complexity and global competition intensify, the limitations of traditional cost accounting systems in providing relevant information for strategic decision-making become increasingly apparent. This has driven the adoption of Activity-Based Costing (ABC) and subsequently Activity-Based Management (ABM), which have evolved as vital tools to accurately allocate costs based on activities and transform this information into value-enhancing and efficiency-improving strategies. This study aims to map the landscape, influence, and visibility of ABC and ABM publications through a comprehensive bibliometric analysis using VOSviewer. The research method involves a Systematic Literature Review (SLR) for data collection and screening from 488 publications (2023-2025) indexed in Scopus from Google Scholar, followed by data analysis and visualization of co-authorship and keyword co-occurrence networks. The analysis results show the dominance of core concepts such as "activity-based costing/management," "activity," "costing," and "management" as the foundation of research. Identified thematic clusters include the basic applications of ABC and its impact on performance, managerial aspects of ABM, efficiency, and the challenges and benefits of implementation. Temporal trends indicate a shift in the focus of recent research towards the strategic and managerial contributions of ABM/ABC in enhancing efficiency, supporting decision-making, and driving organizational performance. Density visualizations confirm research "hotspots" in these areas, while also highlighting potential research gaps for the future. The conclusion demonstrates the continuous relevance of ABC and ABM as adaptive cost and performance management tools, as well as the evolution of the discipline continually adapting to modern business's strategic needs, guiding researchers and practitioners for further exploration.

This study analyzes the marketing strategy of the Nyoklat Klasik Galang franchise using a descriptive qualitative approach. The results show the implementation of the marketing mix (7P) with a focus on affordable prices, strategic locations, and digital promotions. The SWOT analysis identifies the main strengths in regional exclusivity and low prices, but constrained by the dependence on raw material supply. Opportunities are growing in the current beverage trend, while the main threat is fierce competition. 

This study aims to analyze the internal and external conditions of Kedai Kubo Kopi in Bandar Lampung using the SWOT approach and identify priority factors in marketing strategies to increase sales volume. A qualitative approach was used through interviews with owners, employees, and customers to obtain relevant data. The results of the SWOT analysis show that Kedai Kubo has strengths in high-quality manual brew coffee products, affordable prices, strategic location, friendly service, and attractive interior design. Its weaknesses include limited product variety, low profit margins, limited space during peak hours, dependence on digital promotions, and inadequate staff. Opportunities that can be utilized are the increasing public interest in quality coffee, potential collaboration with influencers, the growth of the coffee market in Indonesia, and the use of social media. The threats faced are competition from large coffee shops and franchises, fluctuations in raw material prices, changes in coffee consumption trends, and reputation risks due to inappropriate promotions. These findings indicate that Kedai Kubo Kopi needs to maximize existing strengths and opportunities, as well as overcome weaknesses and mitigate threats to increase sales volume effectively.  

The rising trend of halal lifestyle has significantly impacted various sectors, including tourism. Bandung has emerged as a promising halal tourism destination in Indonesia. This study investigates the influence of Islamic Attributes, Destination Image, and Tourist Experience on Tourist Satisfaction and Revisit Intention. A quantitative approach was employed using a survey method, with 195 respondents selected through purposive sampling. Data analysis was conducted using the PLS-SEM method via SmartPLS 3 software. The findings indicate that Islamic Attributes, Destination Image, and Tourist Experience positively and significantly affect Tourist Satisfaction. Moreover, Destination Image and Tourist Experience have a significant impact on Revisit Intention. However, Islamic Attributes do not directly or indirectly influence Revisit Intention through Tourist Satisfaction. These results offer valuable insights for tourism stakeholders in enhancing visitor satisfaction and encouraging return visits. Strengthening Islamic elements and aligning tourism services with Islamic values may increase Muslim tourists’ intention to revisit. This research contributes to the literature by exploring these relationships within the halal tourism context in Greater Bandung, a topic that has received limited academic attention. Future studies are encouraged to examine other destinations or include additional variables to broaden understanding of Muslim tourist behavior in halal tourism.

The development of digital technology has given birth to a new era in the world of electronic commerce, namely social e-Commerce 2.0, which combines interactive features of social media with the ease of online transactions. One of the pioneers of this transformation is TikTok Shop, a platform that allows users to explore, promote, and purchase products directly through short video content. This article discusses how TikTok Shop revolutionizes the way consumers interact with products, the role of content creators as the main driver in marketing, and relevant business strategies amidst changes in digital consumer behavior. Through a trend analysis approach and case studies, this article examines the potential and challenges faced by TikTok Shop as a representation of the future of digital shopping. The results of the discussion show that TikTok Shop not only accelerates the buying and selling process but also creates a new ecosystem that combines entertainment, community, and consumption in one integrated platform.    

Digital payment, also referred to as digital payment, is a type of payment that uses electronic media such as SMS banking, internet banking, mobile banking, and electronic wallets. According to McLeod, electronic commerce, also called e-commerce, is the use of communication networks and computers to carry out business processes. This study aims to analyze the latest trends in digital payments in e-commerce, factors that influence digital payments, the impact of using digital payments , and analysis related to the advantages and challenges faced by businesspeople in implementing digital payment systems. The study was conducted through a descriptive qualitative approach with a literature study design. Businesses gain many benefits from digital payments, such as efficiency and better customer experience. To improve customer experience and drive sustainable growth, businesses can implement strategies such as education and training, development of technology infrastructure, diversification of payment methods, increased security, loyalty and incentive programs, data analysis, and collaboration with payment service providers.

This study uses a qualitative method to explore how social media listening, combined with a machine learning approach, can be utilized to predict consumer trends in modern marketing strategies. In today’s digital era, social media serves as a rich data source for capturing consumer preferences, needs, and behaviors in real time. With machine learning algorithms such as natural language processing (NLP) and sentiment analysis, data from platforms like Twitter, Instagram, and TikTok can be processed to identify patterns that indicate market trends. This approach not only enables companies to respond quickly to consumer dynamics but also allows them to craft more targeted and data-driven marketing strategies. This study examines five major brands that implement social media listening as part of their digital strategy by observing consumer conversations, dominant emotions, and viral issues. The findings show that the integration of social media listening and machine learning can serve as an effective predictive tool in developing adaptive and contextual marketing campaigns.