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In the rapidly evolving landscape of global business entites, organizational effectiveness plays an increasingly crucial role. The success or failure of an organization is heavily dependent on the quality of human resources, recognized as the most vital organizational assets. This research aims to measure human resource accounting and explore the concept of behavioral accounting in two critical contexts: human resource accounting (HRA) and social accounting. The research method employed is qualitative, focusing on past and current phenomena. Findings indicate that, from a conventional accounting perspective, human resources have not been fully recognized as assets. Human resource accounting is a novel concept in financial accounting, requiring further research. This understanding emphasizes that employees are considered organizational assets through a cost or human value approach. The implication is the need for integrating behavioral dimensions in human resource management and social aspects in accounting decision-making to enhance organizational effectiveness holistically. This research is expected to contribute to the development of behavioral accounting theory and practice, providing insights into the role of accounting in social and human resource contexts.

Students' ethical perceptions are very important in the ethical content of accounting education. Ethics plays a key role in shaping the character and professional behavior of accounting students which will then have a positive impact on accounting practices in the world of work. This understanding aims to find out how ethics in accounting education influences students' ethical perceptions. This research uses a quantitative method with the ethical content variable in accounting education as the variable (X) and students' ethical perceptions as the variable (Y). The results of this research show that the ethical content in accounting education has a significant influence on students' ethical perceptions.    

The purpose of this research is to determine the simultaneous and partial influence as well as the dominant variables of consumer behavior consisting of culture (X1), social (X2), personal (X3), and psychological (X4) on purchasing decisions (Y) for furniture at the Udin Surya Store. The sample in this study was furniture buyers at the Udin Surya Store who met with researchers from June to July 2023 using incidental sampling techniques and the number of samples obtained was 50 people. Buyers as the sample in this study were given a questionnaire consisting of 25 statements. Responses to the questionnaire were tested for validity and reliability before multiple linear regression analysis was carried out using the SPSS application. The results of testing the research instrument, namely the questionnaire, show that the 25 statement items are valid because r count > r table. Apart from that, all statements are reliable because the Cronbach's Alpha value is > 0.60 (0.915 > 0.60). The regression equation obtained is Y = 7.308+0.015X1+0.168X2 +0.199X3+0.535 X4. The correlation coefficient value is 0.789, this shows a strong relationship between consumer behavior consisting of culture (X1), social (X2), personal (X3), and psychological (X4) on the decision to purchase (Y) furniture at the Udin Surya Store. The coefficient of determination value is 0.589, which means that consumer behavior consisting of cultural (X1), social (X2), personal (X3), and psychological (X4) on purchasing decisions (Y) for furniture at the Udin Surya Store is 58.9% while the remaining 41 .1% is influenced by factors not included in this study. Simultaneous testing shows that the value of Fcount > Ftable (18.553 > 2.58) so it can be concluded that there are consumer behavior variables consisting of cultural (X1), social (X2), personal (X3), and psychological (X4) which influence jointly on decision to purchase (Y) furniture at the Udin Surya Store. Next, a partial test was carried out by looking at the calculated t value for each sub-variable of consumer behavior consisting of culture (X1), social (X2), personal (X3), and psychological (X4), each of which was 0.052; 1,283; 1,211; 4.804 which when compared with the t table of 2.01410, then psychological (X4) is 4.804 > 2.01410, the dominant influence on purchasing decisions (Y) for furniture at the Udin Surya Store because t count > table. Meanwhile, culture (X1), social (X2), personal (X3) do not have a significant effect on purchasing decisions (Y) for furniture at the Udin Surya Store because the calculated t value < t table.

Economic education is a branch of education that focuses on the study of the economy from its understanding to its influence on life. The economics education study program prepares students to become economics teachers in the future. Meanwhile, educational economics is a science that studies how humans and society choose to use money or not to utilize scarce productive resources to produce various types of training and development of knowledge, skills, thinking power, character and so on. Automatically, economic education influences every human behavior, including students' consumptive nature or desire to shop. Technological advances that provide easy access to online shopping make a person's consumptive nature increasingly high

This study looks at customer behavior on e-commerce platforms, with a particular emphasis on Shopee in Indonesia. The study involved 102 respondents to evaluate the relationship between variables. The results show that these factors have an impact on the repurchase intention of e-commerce customers on Shopee. The study was conducted using quantitative methods and used SPSS for statistical analysis. The results show that the components present in this study have an influence on customer repurchase intention. However, other factors not present in this study, for example, price, user experience, and promotion, may have a greater impact on customer repurchase intention than other factors. This study provides an in-depth understanding of the components that influence customers' willingness to make repeat purchases on e-commerce platforms. While product and service quality remain important, companies and marketers should consider these additional elements when they create their marketing strategies. This calls for further future research using large samples and deeper analysis to understand this more complex context and help run businesses better in the ever-evolving e-commerce market.

This service was carried out to remind the role of Islamic Boarding Schools as the last bastion in preventing drug trafficking in the community, where the phenomenon of drug trafficking has become a serious problem in various layers of society, so that Islamic Boarding Schools, as Islamic educational institutions that have the potential to contribute to prevention efforts. The methodology of this service was carried out by means of lectures conveying material on the understanding and dangers of drugs / drugs and how to prevent their circulation. In addition, discussions were also held by means of questions and answers and the delivery of the importance of the role of santri and satriwati to understand how Islamic Boarding Schools can implement anti-drug programs, as well as the impact on the behavior of students. The results of this research are expected to provide a deeper insight into the effectiveness of the role of Islamic boarding schools in combating drug trafficking in the community. In a broader context, this dedication has important implications in the development of drug prevention strategies in Indonesia. The results of this research can also be the basis for policy improvement and cooperation between religious educational institutions and the government in addressing the drug problem. Thus, this research is expected to make a positive contribution in the effort to protect the community from the threat of drug trafficking

Institutional Economics is a school of thought in economics which contains the view that economic behavior, where a person or party is greatly influenced by certain institutions. In this case, institutions themselves have a fairly broad meaning and can be briefly defined as the "rules of the game" in a community group, both formal and informal, which are deliberately designed to limit or regulate relationships between people within that community group. Formal institutions can be in the form of rules, regulations, statutory law and others; while informal institutions can be conventions, trends, culture, and so on. Thus, institutions here are not the same as organizations. The Institutional School initially emerged as a refutation of the neo-classical economic view or school which states that a person's economic behavior is solely based on each individual's desire to maximize profits (maximizing profit behavior). The term "institutional economics" was first introduced by Walton Hamilton in 1919.  

This study aimed to determine the effect of consumer behavior, word of mouth, and halal labeling on the decision to use Grab Food services. The population in this study are consumers who use Grab Food services. The sample in this study were 96 consumers who were obtained through the sampling technique with the Lemeshow method. The data collection method uses a questionnaire which is distributed to all consumers and the data is processed using multiple linear regression analysis. The results of multiple linear analysis show that consumer behavior, word of mouth, and halal labeling have a positive and significant effect on the decision to use grab food services. This research is expected to increase knowledge regarding consumer behavior, word of mouth, and halal labels in using Grab Food services and maintain good relations with consumers by maintaining the quality of products and services that can be used to make usage decisions.                                                                                                                              

Business is an activity that includes economics carried out individually or in groups with the aim of making a profit. In a business that is created, the entrepreneur will definitely try to create ideas that are new and unique in each business. The aim of this research is to describe business behavior and management implementation in the novel Harga Teman by Debora Danisa. This type of research uses a qualitative approach. The data collection technique used is listening and data text collection. The listening method is a way to obtain data by listening to the story facts and economic problems that occur in the novel. The materials used to collect data come from novels that have been read. The results of the research explain that the content of the story that occurred is truly relevant in the real world, where building a business requires the implementation of the basics of management and an unyielding behavior. Uncertain economic conditions subtly require entrepreneurs to be able to survive under any conditions. In business, it turns out that these factors are very necessary for smooth business continuity.    

This study aims to examine the effect of emotional quotient, spiritual quotient, learning behavior and teaching methods of lecturers on the level of understanding of student accounting. This research was conducted on undergraduate students of the Accounting Study Program, Faculty of Economics at Islamic University of Majapahit and STIE AMM Mataram. This type of research is associative quantitative research. The population used in this study were all accounting study program students, totaling 1.460 respondents. The sample used was 100 respondents with Slovin formula as the sampling  technique. Data collection techniques using a questionnaire, with a Likert scale as a measuring tool. Data analysis in this study was linear regression analysis with the help of SmartPLS version 3.0 software. The results of this study indicate that emotional intelligence has no significant positive effect on the level of understanding of accounting, spiritual intelligence has a significant positive effect on the level of understanding of accounting, learning behavior has a significant positive effect on the level of understanding of accounting. accounting, lecturer teaching methods have no significant positive effect on the level of understanding of accounting.

Diabetes Mellitus (DM) is a metabolic disorder characterized by increased blood sugar levels due to insufficient insulin function. Patients with diabetes mellitus often experience other health problems such as obesity, heart disease and kidney disease which further exacerbate their health problems, especially if they are exposed to Covid 19 which can eventually lead to death. The need for information that strengthens and refreshes the knowledge possessed is urgently needed so that while living life during this pandemic, you can stay healthy. The method used in community service activities is carried out by counseling and discussion methods. This activity was carried out face-to-face, the total number of activity participants was 45 people, although initially it was targeted to be 100 people. The results of this activity, the people of Taeno Hamlet said that 80% felt very satisfied and 20% were satisfied with this counseling activity. These results were obtained through a questionnaire after this activity took place. This can be seen by the enthusiasm of the participants to ask about a healthy lifestyle. Patients with diabetes mellitus must have a healthy behavior and exercise diligently in order to maintain body stamina and follow the treatment that has been carried out so far. Counseling activities for patients with co-morbidities not only diabetes mellitus are urgently needed to provide information, strengthen understanding and provide updated information regarding how Covid 19 can affect patients, especially those with comorbidities.

The aim of this research is to determine the influence of entrepreneurship courses on students' interest in becoming entrepreneurs in the Fashion Design Vocational Education study program. This research is important because research on the influence of entrepreneurship courses on students' interest in entrepreneurship in the Fashion Design Vocational Education study program is the first to be conducted. Entrepreneurship courses are one of the courses that students must take. The respondents selected and used in this research were students of the Fashion Design Vocational Education study program. This research was conducted using a survey method using a list of questions (questionnaire) as the main instrument in collecting primary data. From the results of the research and discussion, it can be concluded that entrepreneurship courses have an influence on interest in entrepreneurship among students in the Fashion Design Vocational Education study program at Ngudi Waluyo University, because by taking entrepreneurship courses students gain insight into the concept of entrepreneurship and train entrepreneurial skills which include entrepreneurial characteristics, motivation, business plan, human resources, production and marketing which can increase interest in entrepreneurship and gain experience which can change students' mindset and behavior so that they have an interest in entrepreneurship

Nopi 'Sapa' 2023. Analysis of Consumer Behavior on Purchase Intention at the To'Pao Art Market. This research is to find out how to analyze consumer behavior towards buying interest in the to'pao art market. This type of research uses descriptive qualitative research in which researchers develop consumer behavior towards buying interest at to'pao art markets. The results of this study indicate that there are several factors that influence buying interest in the to'pao art market, namely: 1. Cultural factors influence a person's purchasing decision to follow the customs of the community, or ethnic groups collect and wear when attending certain events. 2. Social factors influence the influence of reference groups, family, and roles and status to cause a person to make a purchase intention in order to gain recognition in society. 3. Personal factors are influential because work, age, and economic conditions encourage someone to make a purchase intention. 4. Psychological factors affect purchase intention through motivation, information, and influence from other people so that it automatically causes a positive perspective on an item.  

The younger generation is the largest group of internet users, they are the first generation to grow up with computers, the internet, smartphones, online social media and online shopping. They tend to have similarities in their online shopping behavior. This research aims to analyze the behavior and preferences of the younger generation towards e-commerce and their opinions regarding demands for the closure of e-commerce by some people in Indonesia. This research is quantitative research using a questionnaire method with 22 respondents aged 17-25 years and from high school students to university students. The findings of this research show that the younger generation is more likely to use e-commerce for shopping and tends to reject demands to close e-commerce by some members of society. The implication of this research is that e-commerce must improve service quality, user experience, and transaction security to meet the needs and expectations of the younger generation.

This study aims to find out: The Effect of Leadership Managerial Ability and Innovative Behavior on Employee Performance at the Tourism and Creative Economy Office of East Kolaka Regency. This research uses an approach with quantitative methods. Data collection in this study used observation, documentation and questionnaires. The population in this study is all employees of the Koltim Tourism and Creative Economy Office. While the sample of this study amounted to 34 employees by determining samples using census techniques. Testing research instruments using validity and reliability tests with SPSS 25.0. The data analysis technique used in this study is Structural Equation Modeling (SEM) based on Partial Least Square (PLS) through measurement model test (outer model) and structural model testing (inner model) with Smart-PLS 4.0. Based on the results of the study, it is known that the variable of Managerial Ability of Leaders has a positive and significant effect on Employee Performance which is indicated by a P-Value value of 0.011. As well as the variable Innovative Behavior has a positive and significant effect on Employee Performance, this is indicated by a P-Value value of 0.000.

This research aims to increase knowledge and insight in the field of industrial economics, both in terms of concept, application and development of industrial economics in Indonesia. In order to increase knowledge and insight specifically in the field of industrial organization and business competition, both in terms of concept and implementation. Determine estimates and predictions and what is most likely regarding the company's condition and performance in the future. The research method uses qualitative methods and library research. The data collection technique is to record important information in carrying out data analysis by means of data reduction, data display and drawing conclusions to obtain conclusions. The results of this research show several developments in the industrial sector in Indonesia. The industrial sector is the largest contributor to Indonesia's GDP, especially the manufacturing sector which contributes around 73% of Indonesia's total industrial production. However, the industrial sector in Indonesia is still hampered by several factors, such as poor infrastructure and limited human resources..  

The basic knowledge and strategies of microenterprise actors are important to help them manage and develop their businesses more effectively. The following section presents basic knowledge and strategies that may be useful for microentrepreneurs. Knowledge of the concepts, characteristics and challenges facing microenterprises, including resource constraints, access to capital and scale of operations. Understanding the local market, competitors, consumer trends and purchasing behavior can help determine the right marketing strategy. Basic issues of financial management, Hopefully, SWOT analysis can help business stakeholders reassess the internal and external factors of the business.

The habit of washing hands with soap (CPTS) is a healthy behavior scientifically proven to prevent the spread of diseases such as diarrhea, Upper Respiratory Tract Infections (ARI), and flu. Washing hands is an act of cleaning hands and fingers using water or other liquids with the aim of making them clean, part of a religious ritual, or for other purposes. School-aged children are vulnerable to various diseases. The habit of children consuming snacks freely, plus children not washing their hands with soap before eating, will result in various diseases. To avoid this, proper counseling regarding CPTS is needed. Counseling was carried out on August 11 2023 for class I & II students at SDN 01 Sukamantri with a total of 75 students. The method used is counseling and demonstration of washing hands with soap through 7 steps for washing hands with soap. After carrying out outreach activities in the form of education and CTPS demonstrations, results were obtained in increasing students' knowledge regarding the material provided. So it can be concluded that this activity can increase their knowledge of good and correct CPTS. This aims to reduce the number of student absences due to illness caused by diseases.  

Early marriage is a phenomenon that is often found in various regions of the world, including in Indonesia. This phenomenon presents a number of risks and negative impacts on individuals, families and society as a whole. Therefore, one of the project groups of 19 Community Service Lectures in Bungkuk Village focuses on early marriage socialization which has the aim of increasing youth awareness about the negative effects of early marriage, as well as educating them about the importance of postponing marriage until a more mature age. The method used in carrying out this work program is an Asset Based Community Development (ABCD) based approach which is based on facts and data obtained in the field. A collaborative approach involving students, lecturers, youth, and related parties is also an integral part of this program. The expected outcome of this work program is to increase the awareness of young people in Bungkuk Village about the risks of early marriage, which will eventually lead to changes in behavior and views towards postponing marriage. Through this article, it is hoped that readers will gain a deeper understanding of the significance of this community service program in overcoming the challenges of early marriage and promoting the positive development of young people.

The purpose of this study was to determine the influence of Tiktok Content Marketing (X1) and Conformity (X2) on Consumptive Behavior (Y1) and Purchase Decisions (Y2). This study uses an explanatory research approach with quantitative methods. The collection of research data is through distributing questionnaires or questionnaires.  The population in this study are consumers of the @deliwafa tiktok account. While the sample used was 100 respondents with the purposive sampling method. The data analysis technique uses SPSS version 22 software, in which the data will be processed, described and discussed to answer and prove the hypotheses proposed. The research results are as follows: (1). Tiktok Content Marketing (X1) has a positive and significant effect on consumer behavior (Y1). (2). Conformity (X2) has a positive and significant effect on consumer behavior (Y1). (3). Tiktok Content Marketing (X1) has a positive and significant effect on Purchase Decision (Y2). (4). Conformity (X2) has a negative and significant effect on Purchase Decision (Y2). (5). Consumptive behavior (Y1) has a positive and significant effect on purchasing decisions (Y2).