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Digital technology advancements have greatly changed how small businesses manage their finances. This change is not only about recording transactions, but it also affects financial control, report preparation, and business decision making. Accounting Information System (SIA) came about as a solution to help small and medium businesses easily, organize, and accurately record their finances, as well as provide reliable financial information. This study aims to explain the role of the Accounting Information System in making it easier to manage the finances of small and medium businesses in the digital age, the benefits gained from using it, and the challenges faced during its implementation. The method used in this research is a literature review, which involves examining books, journals, and other related scientific publications, followed by analysis using a descriptive qualitative approach. Research findings show that using a digital-based Accounting Information System can improve business efficiency, speed up financial reporting, increase transparency, and make it easier for small and medium-sized businesses to get funding access. However, the implementation of the Accounting Information System still faces challenges such as a lack of technological understanding, limited infrastructure, and high implementation costs. Therefore, collaboration and support from various parties are needed to ensure the accounting information system is implemented effectively and sustainably in small and medium businesses.

This study aims to examine the effect of Social Media Brand Engagement, Brand Trust, and Customer Satisfaction on Nescafé Brand Loyalty. A quantitative approach was employed using a explanatory research. Data were collected through questionnaires distributed to Nescafé consumers and analyzed using multiple linear regression with SPSS. The results indicate that Social Media Brand Engagement has a positive and significant effect on Nescafé Brand Loyalty, with a significance value of 0.001 (< 0.05). Customer Satisfaction also has a positive and significant effect on Nescafé Brand Loyalty, with a significance value of 0.001 (< 0.05). In contrast, Brand Trust does not have a significant effect on Nescafé Brand Loyalty, as indicated by a significance value of 0.506 (> 0.05). The coefficient of determination (R²) shows that Social Media Brand Engagement, Brand Trust, and Customer Satisfaction explain 61.2% of the variation in Nescafé Brand Loyalty, while the remaining 38.8% is influenced by other factors not included in this study. The findings suggest that consumer engagement on social media and customer satisfaction play important roles in strengthening brand loyalty toward Nescafé. Therefore, companies should focus on improving social media engagement strategies and maintaining customer satisfaction to enhance consumer loyalty.

This study examines the financial performance of PT Unilever Indonesia Tbk during the 2023–2025 period by evaluating key financial indicators, namely the Current Ratio (CR), Debt to Equity Ratio (DER), Return on Assets (ROA), and Return on Equity (ROE). The study aims to assess the company's financial condition and analyze the impact of its business transformation strategy on financial performance. A descriptive quantitative approach was employed using secondary data obtained from the company's published annual financial reports. Data analysis focused on comparing financial ratio trends over the three-year period to evaluate liquidity, solvency, and profitability performance. The findings indicate that the company's financial performance experienced fluctuations during the business transformation process. Liquidity and solvency gradually improved toward the end of the observation period, reflecting stronger short-term financial capability and a healthier capital structure. Profitability also demonstrated increased efficiency in utilizing company assets, although changes in equity returns indicated adjustments in capital management during the transformation process. Overall, the implementation of the company's transformation strategy contributed positively to strengthening financial performance and improving resilience in responding to changing business conditions and market competition. This study provides useful insights for management, investors, and other stakeholders in evaluating the effectiveness of corporate transformation strategies through financial ratio analysis and highlights the importance of maintaining financial stability to support sustainable business growth.

This research was conducted to examine the implementation of the Accurate system in recording cement purchase transactions at PT. XYZ and to evaluate its effectiveness in supporting the company's operational activities. A qualitative approach was employed, emphasizing the analysis of descriptive data in the form of words and documents. The study was carried out using a case study method to obtain an in-depth understanding of the phenomenon being investigated. During the internship period, data were collected through interviews, observations, and documentation techniques. Research shows that the Accurate system helps companies record purchases in a more organised, faster and more accurate way than the manual method using Microsoft Excel. The Accurate system can automatically record purchase invoices, business debts, suppliers and the inventory of goods. This makes the accounting department more efficient. Accurate helps to reduce the risk of recording errors and makes it easier to find transaction data. However, when it is being used, there are still several problems, such as delays in entering transaction data, mistakes when entering names or account numbers, and being unable to change invoices after a certain amount of time. To get around these problems, the company checks the transaction data again and makes sure that the recording process is more consistent. Research results show that the Accurate system is effective in PT. XYZ can help make sure that the process of recording cement purchases is effective and efficient. It can also help make sure that financial information is more accurate and joined up.

This study aims to examine the implementation of Interpretation of Financial Accounting Standards (ISAK) 335 in the financial management of non-profit foundations in Tanah Datar Regency, particularly in Rambatan and Sungai Tarab Districts. The study employed a qualitative case study approach using semi-structured interviews with financial managers from four foundations: Yayasan SLB Az-Zahra, Yayasan Darul Ulum/Darul Hafazah, Yayasan Daarut Tahfidz Al-Sulaiman, and Yayasan Jabal Rahmah. Data were analyzed using thematic analysis to identify the level of ISAK 335 implementation and the factors affecting its adoption. The findings reveal that none of the foundations have implemented ISAK 335 in preparing their financial statements. The main obstacles include the limited availability of personnel with accounting expertise, simple bookkeeping practices focused only on cash inflows and outflows, inadequate understanding of accounting standards for non-profit entities, and dependence on a single source of operational funding. Consequently, the financial statements do not comply with applicable accounting standards, resulting in low levels of transparency, accountability, and financial information quality. This study recommends enhancing the capacity of financial managers through training, gradually adopting ISAK 335, utilizing digital bookkeeping systems, and diversifying funding sources to strengthen accountable financial governance and ensure organizational sustainability.

This study aims to assess the financial performance of 11 non-financial companies that conducted acquisitions in 2025 and are listed on the Indonesia Stock Exchange (IDX). Using a quantitative descriptive-comparative approach with a case study design, six financial ratios were analyzed: Current Ratio (CR), Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Total Asset Turnover (TATO), Return on Assets (ROA), and Return on Equity (ROE). Data were obtained from consolidated financial statements as of December 31, 2024 (pre-acquisition) and December 31, 2025 (post-acquisition). The results show that the impact of acquisitions varies across companies. No consistent or significant differences were found in the CR, DAR, DER, ROA, or ROE ratios between the two periods. Meanwhile, the TATO ratio tended to decrease after the acquisition, indicating that the newly consolidated assets have not yet operated optimally. These findings confirm that the short-term financial impact of an acquisition is heavily influenced by the transaction’s funding structure, the size of the acquired entity, and the industry sector. This study contributes to the financial accounting literature on corporate acquisition strategies in the Indonesian capital market.

Classroom management is an important aspect of creating a conducive learning environment and supporting the achievement of learning objectives. This study aims to analyze the permissive approach and the cookbook approach in classroom management based on the results of an interview with a teacher. The research employed a descriptive qualitative method, with interviews used as the primary data collection technique. The findings indicate that the teacher does not fully implement either the permissive approach or the cookbook approach. The teacher provides students with freedom within limits that support the learning process while still enforcing agreed-upon classroom rules. In addition, the teacher does not rely on rigid procedures but instead adapts classroom management strategies to students' characteristics and the situations encountered in the classroom. The study reveals that the teacher tends to adopt an adaptive classroom management approach by combining firmness, empathy, and flexibility, thereby creating an orderly, comfortable, and effective learning environment that supports the achievement of educational objectives.

This study aims to determine the effect of assertive leadership and self-actualization on the performance of nurses at Dr. Soekardjo Regional General Hospital in Tasikmalaya. The research design used in this study is a quantitative approach using a survey method. Research subjects: All 40 nurses working in the Melati ward were included as respondents. Research data were collected through the distribution of questionnaires to all respondents. The collected data were analyzed using a series of multiple linear regression tests, along with instrument validation and hypothesis testing. The results of the data analysis yielded the regression equation Y = 0.743 + 0.482X1 + 0.521X2 + e. Furthermore, the analysis indicated that assertive leadership positively contributes to improved nursing performance. Additionally, self-actualization also plays a role in supporting performance improvement. Simultaneously, both variables exert a significant influence on nursing performance. The coefficient of determination of 68.2% indicates that 68.2% of the variation in nurses’ performance can be explained by the two independent variables—assertive leadership and self-actualization—while the remainder is influenced by other factors outside the research model. These findings suggest that strengthening a more assertive and clear leadership style and fostering nurses’ self-actualization can serve as strategies for improving the quality of nursing care.

In an increasingly competitive business environment, particularly within the tourism industry, an organisation's ability to innovate and design effective strategic planning has become a critical factor in sustaining and improving organisational performance. This study aims to analyse the effect of innovation and strategic planning on organisational performance at Kampung Coklat Blitar Educational Tourism. This study employed a quantitative approach, with data collected through questionnaire distribution involving 53 respondents. The sampling was conducted using a saturated sampling technique (census), in which all members of the population were used as research samples. The sampling criteria consisted of senior-level active employees with a minimum of eight years of work experience and managers at Kampung Coklat Blitar Educational Tourism. Data analysis was carried out using the SPSS software. The results of the study indicate that innovation has a positive and significant effect on organisational performance with a P-value of 0.006 and a T-statistic of 2.869. Furthermore, strategic planning also has a positive and significant effect on organisational performance with a P-value of < 0.001 and a T- statistic of 5.573.

 Toxic work environments are becoming an issue that is getting more and more attention in human resource management because of its destructive impact on the psychological well-being of employees and organizational stability. Unhealthy interpersonal relationships, authoritarian leadership, bullying, and recurrent disrespectful behavior create a work atmosphere full of stress and uncertainty. This condition not only triggers work stress, anxiety, and emotional exhaustion, it further exacerbates these challenges, as high work demands and a lack of work-life balance make employees, especially Generation Z, increasingly vulnerable to mental health disorders. This study aims to analyze the influence of toxic work environments on employees' mental health as well as its impact on the intention to quit their jobs. The method used is a literature study with a qualitative approach, analyzing relevant scientific articles. The results of the study showed that a toxic work environment characterized by violence, bullying, tyrannical leadership, unfriendliness, and exclusion had a significant effect on the increase in work stress, psychological pressure, work stress and intention to quit work. Toxic leadership is the main factor in forming an unhealthy work culture. Social support, especially from supervisors, plays a protective role as a protective factor that mediates these negative relationships. Generation Z was found to be more sensitive to injustice and rights violations in the workplace. The study concludes that organizations need to prioritize psychological safety, implement supportive leadership, and provide tangible organizational policies and support to maintain employees' mental health and reduce work stress rates for long-term organizational sustainability.

The development of technology in the digital era has significantly altered consumer behavior, particularly for Generation Z, who are known as digital natives. This group possesses unique characteristics, highly relying on social media to seek product information before making purchasing decisions. This study aims to analyze digital marketing management strategies through social media in enhancing brand engagement and loyalty among Generation Z consumers, as well as to identify the key determinants of its success. The research method employed is descriptive qualitative, utilizing literature review as the data collection technique across prior scientific sources. The analysis reveals that the implementation of digital marketing strategies based on visual content and short-form videos on platforms such as TikTok and Instagram is proven to be highly effective in capturing the audience's attention rapidly. In addition to content format, collaboration with highly credible influencers and the application of authentic, responsive two-way communication serve as the main pillars in building emotional proximity and trust among young consumers. Operationally, this strategy offers cost efficiency and a broader market reach. The conclusion of this study emphasizes that the optimal integration between management information systems and interactive, adaptive communication approaches toward digital trends is the main key to winning the market and sustaining the long-term loyalty of Generation Z.

The digitalization of tax administration has become one of the Indonesian government's strategic initiatives to improve efficiency, transparency, and taxpayer compliance. However, the implementation of digital tax systems among Micro, Small, and Medium Enterprises (MSMEs), particularly distributor-sector MSMEs in Batam City, still faces various administrative and technical challenges. This study aims to examine the experiences, risk perceptions, and adaptation strategies of distributor MSME actors in responding to the digitalization of tax administration following the implementation of the Harmonization of Tax Regulations Law (UU HPP). The research employed a qualitative approach using a phenomenological method. Data were collected through in-depth interviews with seven distributor MSME owners in Batam City who had utilized digital tax systems such as e-Filing and Coretax. The findings indicate that most business actors still experience limitations in technical understanding, concerns regarding reporting errors, and difficulties adapting to changes in digital tax systems and regulations. To address these challenges, MSME actors developed several adaptation strategies, including the use of tax consultants, hybrid manual-digital bookkeeping systems, and informal assistance through the internet and business networks. This study highlights that the success of tax digitalization requires a more adaptive approach, stable systems, and policies that are aligned with the characteristics of local MSMEs.

The development of information technology has encouraged the transformation of government administration toward digital-based governance, including correspondence management systems. Digital correspondence governance plays an important role in improving administrative effectiveness, bureaucratic efficiency, and the quality of public services. However, the implementation of digital correspondence systems in local government institutions still faces several challenges, including limited system integration, inadequate human resource capacity, and unstandardized electronic archive management. This study aims to analyze and construct a digital correspondence governance model in realizing administrative effectiveness at Dinas Komunikasi, Informatika, Statistik dan Persandian Kabupaten Gowa. This study employed a qualitative approach with a descriptive research type. Data collection techniques were conducted through observation, in-depth interviews, and documentation. Research informants were selected using purposive sampling techniques, while data analysis employed the interactive model of Miles, Huberman, and Saldaña through data condensation, data display, and conclusion drawing. The results indicate that the implementation of digital correspondence governance has improved the speed of document disposition, administrative efficiency, accessibility of documents, and organizational work coordination. However, the implementation has not been fully optimal due to constraints in system integration, human resource capacity, and digital archive management. This study produced a digital correspondence governance model emphasizing the strengthening of information technology, enhancement of employee competence, integration of administrative systems, and development of a digital work culture. It is recommended that government institutions strengthen the integration of digital correspondence systems, improve employee competencies, and establish sustainable electronic archive management standards.

This study aims to determine the implementation of quality standard-based health laboratory management at UPTD LABKESDA Kota Serang. The focus of the study includes planning, implementation, supervision, and evaluation of quality standards in health laboratory services. This research employed a qualitative method with an observational study approach. Data collection techniques were conducted through observation, interviews, and documentation involving parties engaged in laboratory management. Data analysis was carried out through data reduction, data presentation, and conclusion drawing. The results of the study indicate that health laboratory management at UPTD LABKESDA Kota Serang has implemented quality standards in various aspects of service, including administrative management, quality control of examinations, management of facilities and infrastructure, and improvement of laboratory personnel competencies. However, several obstacles were still identified, such as limited human resources, supporting facilities that are not yet optimal, and the need for periodic supervision and evaluation improvements. The implementation of quality standard-based management is considered capable of improving the effectiveness of laboratory services and maintaining public trust in health examination results. Based on the findings, it can be concluded that the implementation of quality standard-based health laboratory management at UPTD LABKESDA Kota Serang has been carried out fairly w, although further improvements and developments are still needed to optimize the quality of laboratory services.

High-quality forage selection is a central factor in improving Bali cattle performance, particularly in smallholder systems that rely heavily on local feed resources. This study evaluated the effects of odot grass (Pennisetum purpureum cv. Mott) and pakchong grass (Pennisetum purpureum cv. Thailand) on feed intake, average daily gain, and feed conversion ratio of male Bali cattle. The experiment was conducted for 30 days from February to March 2026 at CV. RnB Farm, Gorontalo Regency. Nine male Bali cattle with relatively homogeneous initial body weights of 150–200 kg was assigned to a completely randomized design with three treatments and three replications. The treatments were P0, field grass as the control; P1, 100% odot grass plus concentrate; and P2, 100% pakchong grass plus concentrate. Dry matter intake did not differ significantly among treatments, with values of 6.47 ± 0.19, 6.52 ± 0.19, and 6.55 ± 0.16 kg/head/day for P0, P1, and P2, respectively. In contrast, average daily gain differed significantly, with the highest value observed in P2 at 0.56 ± 0.08 kg/head/day, followed by P1 at 0.52 ± 0.09 kg/head/day and P0 at 0.45 ± 0.06 kg/head/day. Feed conversion ratio also differed significantly, with the most efficient value recorded in P2 at 11.98 ± 2.10. These findings indicate that pakchong grass combined with concentrate provides the best feed efficiency and growth performance, while odot grass remains a promising alternative forage for improving Bali cattle productivity.

This study aims to analyze the influence of a halal lifestyle on consumer preferences in selecting Sharia-compliant retail products. The study employed a Systematic Literature Review method, reviewing various empirical and conceptual studies published between 2017 and 2025. The analysis focused on the relationship between halal awareness, religiosity, ethical consumption values, and Muslim consumer behavior in making choices about Sharia-compliant retail products and services. The results indicate that a halal lifestyle is viewed not only as a form of compliance with Islamic law but also as a social identity and a modern consumption pattern that influences consumer purchasing decisions. Consumers with high levels of halal awareness and religiosity tend to have a greater preference for Sharia-compliant retail products that guarantee halal certification, quality, transparency, and ethical values ​​in their business processes. Furthermore, trust, Islamic brand image, and marketing strategies based on Islamic values ​​contribute to strengthening consumer loyalty to Sharia-compliant retail. This research provides managerial implications for Sharia-compliant retail businesses to develop innovative, educational, and tailored marketing strategies to meet the halal lifestyle needs of modern Muslims.

Odot grass (Pennisetum purpureum cv. Mott) is an important ruminant forage because of its high palatability, adaptability to tropical environments, and potential for high biomass production. This study aimed to evaluate the effect of solid organic fertilizer on the growth and production of odot grass as a basis for developing productive and sustainable forage cultivation. The experiment was conducted in Pangi Village, Dulupi District, Boalemo Regency, from February to March 2026 using a completely randomized design with five treatments and three replications. The treatments consisted of P0 without solid organic fertilizer, P1 at 10 t/ha, P2 at 20 t/ha, P3 at 30 t/ha, and P4 at 40 t/ha. Observed variables included plant height, leaf number, tiller number, and fresh weight production. Data were analyzed using analysis of variance followed by Duncan’s multiple range test at the 5% significance level. The results showed that P4 produced the best response for all measured parameters. The highest plant height was 77.83 ± 43.80 cm, with 18.83 ± 3.67 leaves, 2.42 ± 1.38 tillers, and fresh weight production of 52.33 ± 10.12 t/ha. These improvements indicate that 40 t/ha solid organic fertilizer enhanced nutrient availability and supported biomass formation. Solid organic fertilizer is therefore a promising locally based cultivation input for improving ruminant forage productivity.

The quick advancement of digital technology has drastically changed the social and religious life of Indonesian teenagers. The purpose of this study is to investigate how pupils at Al Muslim Junior High School's daily worship practices, self-control, and fear of missing out (FoMO) affect the principles of Islamic Religious Education (PAI). The study used a quantitative methodology with a causal and correlational design. All students in grades VII, VIII, and IX made up the study population for the 2025–2026 school year. Using the Slovin formula, a proportionate stratified sample of 171 students with a 5% margin of error was chosen. A five-point Likert scale questionnaire was used to gather data. The Pearson Product-Moment correlation (r > 0.30) was used to evaluate validity, while Cronbach's Alpha (α > 0.70) was used to test reliability. Multiple linear regression using SPSS version 26 was used for quantitative analysis, beginning with traditional assumption tests for heteroscedasticity (Glejser), multicollinearity (VIF), and normality (Kolmogorov-Smirnov). According to the analysis results, self-control had a substantial, favorable impact on the practice of PAI values, but FoMO had no significant influence (β = -0.034, p = 0.530).

The use of local raw materials in Nile tilapia feed formulation needs to be developed to reduce dependence on increasingly expensive conventional feed ingredients. This study aimed to analyze the effect of different formulations of chicken feather meal and moringa leaf meal with turmeric addition as a phytobiotic on the chemical composition of Nile tilapia (Oreochromis niloticus) feed. The study used a completely randomized design with three treatments and three replications. P1 consisted of 55% chicken feather meal, 25% moringa leaf meal, 5% turmeric, 10% corn flour, and 5% starch; P2 consisted of 40% chicken feather meal, 40% moringa leaf meal, 5% turmeric, 10% corn flour, and 5% starch; and P3 consisted of 25% chicken feather meal, 55% moringa leaf meal, 5% turmeric, 10% corn flour, and 5% starch. The parameters analyzed were crude protein, moisture, ash, crude lipid, crude fiber, and carbohydrate. Data were analyzed using analysis of variance followed by the least significant difference test when significant differences occurred. The results showed that P3 produced the highest protein content (22.60%), ash content (6.65%), crude fiber (6.55%), and carbohydrate (8.45%), whereas P2 produced the highest lipid content (6.54%). Based on chemical analysis, P3 was the most prominent formulation for most proximate parameters. However, this formulation cannot be directly concluded as the best feed for fish growth because digestibility, palatability, feed conversion ratio, growth, survival, and health responses were not evaluated. Further biological testing is therefore required to confirm its feasibility for Nile tilapia culture.

This study aims to examine the influence of price and electronic word of mouth (e-WOM) on purchase decisions among Generation Z consumers in Campaka Subdistrict, Bandung City, with a specific focus on the TikTok Shop platform. This research employs a quantitative approach using a survey method by distributing questionnaires to Generation Z consumers in Campaka Subdistrict, Bandung City, with a total of 98 respondents to collect the data. The results of the study indicate that both price and electronic word of mouth have a significant positive effect on purchase decisions among Generation Z consumers in Campaka Subdistrict, Bandung City. Price is generally perceived as good, although aspects related to price suitability based on income levels and purchasing power still show some weaknesses. Similarly, e-WOM activity is considered positive; however, there are still relatively weak aspects regarding the diversity of consumer reviews, as not all respondents actively pay attention to the variation of opinions in reviews. The findings also reveal a significant influence of these variables, where the effect of price on purchase decisions reaches 35.4%, while electronic word of mouth contributes 29.5%, and the combined effect of price and electronic word of mouth on purchase decisions is 64.9%. This study concludes that improvements in price perception and e-WOM can enhance purchase decisions.