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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.

The purpose of this study is to analyze the influence of Corporate Social Responsibility (CSR), Financial Distress, and Altman Z-Score on Dividend Decisions in automotive sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2025 period. This study is motivated by fluctuations in the Dividend Payout Ratio (DPR) in the automotive sector, which indicates changes in company dividend policy due to economic conditions, financial performance, and non-financial factors that influence management decision-making. The research method used is a quantitative approach with a causal associative research type to examine the relationship between the independent and dependent variables. The study population consists of automotive sector companies listed on the IDX, while the sample was determined using a purposive sampling technique based on certain criteria. Research data were obtained from annual reports and company financial statements for the 2020–2025 period. Data analysis was carried out using the Dividend Payout Ratio (DPR) as a proxy for dividend decisions and statistical testing to determine the effect of CSR, Financial Distress, and Altman Z-Score on company dividend, the data were processed using SPSS.

Humanitarian law plays a significant role in shaping military professionalism, particularly in developing leadership character that upholds human values during military operations. Marine Corps officers are frequently involved in operational assignments that directly interact with civilian populations, both in war operations and military operations other than war. Therefore, a comprehensive understanding of International Humanitarian Law is essential for supporting professional and ethical decision-making. This study aims to analyze efforts to optimize humanitarian law understanding in order to develop a humanistic character among Marine Corps officer cadets. The research employed a qualitative descriptive method using observation, interviews, documentation studies, and literature reviews. Data were collected from Marine Corps educational institutions and legal experts within the Indonesian Naval Academy. The findings indicate that humanitarian law understanding among officer cadets remains constrained by limited instructional time, insufficient practical simulations, and the need for stronger curriculum integration. However, humanitarian law significantly contributes to developing integrity, responsibility, empathy, respect for human dignity, and professionalism in military leadership. Optimization efforts can be achieved through curriculum enhancement, practical case-based learning, continuous legal education, leadership ethics training, and strengthening organizational culture. The study concludes that strengthening humanitarian law education is essential for producing professional, humanistic, and globally competent Marine Corps officers.

This study examines the growing debate surrounding the possibility of granting legal personhood to artificial intelligence (AI) systems within contemporary legal frameworks. As AI technologies become increasingly autonomous in decision-making, innovation, and economic interactions, questions arise concerning accountability, liability, and ethical governance. Using a qualitative library research approach, this study analyzes scholarly literature, legal theories, and global regulatory developments related to AI personhood. The discussion explores historical precedents of non-human legal entities, including corporations and natural objects, and compares them with emerging proposals for electronic legal personality. The findings reveal that while functional legal recognition may offer practical solutions for liability and compensation, current AI systems lack consciousness, moral agency, and intentionality required for full legal personhood. Consequently, most jurisdictions prefer human-centered regulatory models emphasizing transparency, oversight, and institutional accountability. The study concludes that extending legal personhood to AI remains premature and that adaptive governance frameworks are more appropriate for managing future AI-related legal challenges

This study investigates the integration of digital twin technology and machine learning for predictive analysis in smart mechanical systems. The research emphasizes the role of intelligent computational frameworks in improving industrial monitoring, predictive maintenance, and operational efficiency within Industry 4.0 environments. A qualitative content analysis approach was employed by reviewing scientific literature, industrial reports, and previous studies related to digital twins, artificial intelligence, and predictive analytics. The findings indicate that digital twin architectures supported by machine learning algorithms can significantly enhance real-time monitoring, fault prediction accuracy, and maintenance optimization. The integration of IoT devices, cloud computing, and intelligent analytics also improves industrial sustainability, reduces operational downtime, and supports data-driven decision-making processes. Furthermore, the study identifies several technological challenges, including cybersecurity risks, data integration complexity, and computational limitations. Overall, the proposed intelligent digital twin framework provides a promising approach for future industrial innovation and sustainable smart mechanical system management

Background: The application of ethical principles is an essential foundation in nursing practice, as nurses frequently encounter complex clinical situations that require a careful balance between professional demands, patient safety, and patient rights. Objective: This study aims to explore nurses' experiences in applying ethical principles within clinical nursing practice. Methods: This study utilized a qualitative design with a phenomenological approach. Participants were selected via purposive sampling based on their work experience in direct patient care. Data were collected through in-depth interviews and analyzed using thematic analysis. Results: The findings revealed four main themes: 1) patient autonomy and decision-making in care; 2) the interaction of beneficence, safety, and religious values in care; 3) justice and patient prioritization in care; and 4) effective communication and patient confidentiality. Conclusion: The application of ethical principles is influenced by knowledge, clinical reasoning, moral sensitivity, and teamwork. Continuous reinforcement of ethical education and organizational support are highly required to enhance the quality of nursing care services.

Marriage at an early age remains widespread, especially among communities with limited education and financial resources. This study aims to analyze the impact of early marriage on harmony in household life. The research model we employed was a library research design. The approach used was descriptive qualitative through literature review, referring to scholarly sources and secondary data from reputable journals published in the last five years. Findings indicate that the mental unreadiness of both parties (husband and wife) who marry at an early age can lead to instability in household life and increase the risk of marital failure or reduced family harmony. Young couples commonly face challenges in maintaining healthy communication, making joint decisions, and coping with financial pressures, all of which contribute to domestic conflict. In addition, emotional immaturity and limited life experience are also primary causes of disharmony within the family. Therefore, there is a need to improve education and public awareness about the importance of age maturity and mental readiness before marriage in order to create stable and harmonious households. Thus, it is necessary to increase education and public awareness about the importance of age maturity and mental readiness before marriage, in order to create a stable and harmonious household.

This community engagement program aimed to strengthen community empowerment through legal and financial literacy initiatives designed to support sustainable social development in Uttarakhand, India. The program involved rural and semi-urban communities, including local residents, youth groups, small entrepreneurs, and women’s associations, many of whom demonstrated limited understanding of legal rights, financial management, and sustainable economic practices. These limitations reduced their participation in local development initiatives and community decision-making processes. To address these challenges, the program implemented participatory workshops, legal awareness campaigns, financial literacy training, and mentoring activities over a three-month period involving 60 participants. The findings indicated significant improvements in participants’ understanding of legal rights, budgeting practices, savings management, entrepreneurial planning, and financial decision-making skills. Qualitative results further revealed stronger community participation, increased confidence in social engagement, and improved awareness regarding social responsibility and sustainable development. Participants also became more actively involved in local economic and community activities after completing the program.

Although MSMEs are crucial to the economy, the sustainability of non-franchise micro-enterprises is often hampered by suboptimal financial governance. Low utilization of financial information, lack of separation between personal and business finances, and unstructured cash flow management are challenges that can affect long-term business sustainability. This quantitative study aims to evaluate the impact of financial record keeping, capital planning, and cash cycle management on the sustainability of non-franchise micro-enterprises in Mekargalih Village, Garut Regency. Using a survey method and saturated sampling technique, data from 70 business owners were analyzed using multiple linear regression. The results of the study indicate that financial record keeping does not have a significant impact on business sustainability, indicating that recording activities are still administrative in nature and have not been optimally utilized as a basis for business decision-making. Conversely, capital planning and cash cycle management have been shown to have a positive and significant impact on business sustainability. Business owners who are able to plan capital needs and maintain smooth cash flow tend to be more able to maintain the stability of their business operations. Simultaneously, these three variables contribute 45.2% to business sustainability. This finding confirms that the ability to allocate capital andKeywords: business continuity; financial records; capital planning; cash cycle; micro-enterprises.

The Indonesian Archipelagic Sea Lane II (ALKI II) constitutes a strategic route stretching from the Sulawesi Sea to the Indian Ocean with trade values reaching USD 1.5 million daily and traversed by more than 36,773 vessels annually. The complexity of maritime security threats in this region has increasingly intensified following the relocation of the capital city to East Kalimantan, thereby demanding an effective decision support system to assist Indonesian Warship Commanders in making operational decisions that are rapid, accurate, and in accordance with applicable legal provisions. This research employs a qualitative approach through in-depth interviews with four maritime expert sources, with data analysis using NVivo 12 software. Analysis results identified maritime operational complexity and the urgent need for a comprehensive decision support system. These findings subsequently served as guidance in designing a Decision Support System (DSS) with a tab-based interface that integrates international legal frameworks such as UNCLOS 1982, Law No. 3/2025 on TNI, and related national regulations to generate structured action recommendations along with their legal foundations. Research findings demonstrate that the developed DSS successfully integrates operational, legal, and situational aspects to support decision-making that is rapid, accurate, and legally compliant. This system has proven to enhance the effectiveness of Indonesian Warship Commanders in addressing the complexity of maritime security (KAMLA) challenges in ALKI II through the provision of legally-based action recommendations from national and international frameworks accessible in realtime during operational situations.  

This study aims to analyze demand patterns and determine the most accurate forecasting method for the Kawachi KL 6167 A+ Emergency Lamp product to support inventory control decision-making. The data used in this study consist of product demand over 12 periods, showing an increasing trend with slight fluctuations in certain periods. The forecasting methods applied in this research include the Linear Trend Method, Quadratic Trend Method, and Moving Average (MA), while forecasting accuracy was evaluated using Mean Squared Error (MSE). The results indicate that the linear trend method provides a more suitable forecasting model compared to the quadratic trend method. The MSE value of the linear method is 69.31, whereas the quadratic method produces an MSE of 81.50, indicating that the linear method is more accurate due to its lower forecasting error. In addition, a 3-period Moving Average (MA) method was applied to forecast demand from period 13 to period 24. The forecasting results show that demand tends to stabilize within the range of 276–277 units, with the forecast for period 24 reaching 276.66 units, rounded to 277 units. Based on the findings, it can be concluded that the demand pattern for the Kawachi KL 6167 A+ Emergency Lamp demonstrates a relatively stable upward trend, making the linear trend method the most appropriate forecasting approach for predicting future demand. These forecasting results are expected to serve as a reference for companies in optimizing inventory planning to minimize the risks of stock shortages and overstocking.

This qualitative literature review examines how global litigation finance markets manage the tension between transparency requirements and innovation dynamics. Drawing on academic scholarship, policy reports, court decisions, and industry analyses, the review synthesizes evidence on disclosure obligations, funder influence, national security concerns, and emerging regulatory models. Findings show that while transparency enhances judicial integrity and mitigates conflicts of interest, excessive disclosure may undermine commercial confidentiality and inhibit investment in complex claims. Across jurisdictions, regulatory debates converge on the need for proportionate, court directed mechanisms such as limited in camera disclosure, provenance checks, and funder conduct safeguards. The review concludes that transparency and innovation are not mutually exclusive; instead, balanced regulatory frameworks can preserve market efficiency while protecting due process values and preventing geopolitical misuse. The study highlights significant data gaps and calls for deeper empirical research to guide evidence based policy making.

Child marriage remains a significant issue negatively impacting the health and quality of the younger generation, particularly through the increased risk of stunting in children. This article discusses the results of an educational outreach titled “Marriage Is Not Just About Legality: Legal Education on Marriage Dispensation and Its Implications for Stunting Prevention Among Students,” conducted at SMA Negeri 3 Parepare. The outreach aimed to raise students’ awareness about the relationship between minimum marriage age, marriage dispensation, and the health impacts on children, especially the risk of stunting. The methods employed included deconstruction, brainstorming, material delivery, reconstruction, and evaluation through pre-test and post-test assessments. Results demonstrated a significant improvement in students’ understanding from both medical and legal perspectives. The discussion focused on analyzing the contradictory legal norms regarding minimum marriage age and marriage dispensation, which frequently lead to implementation challenges. This outreach underscores the importance of integrating legal education and reproductive health as a preventive strategy to reduce child marriage and prevent stunting. Consequently, the program contributes to shaping a healthy, legally aware younger generation capable of making mature and responsible marriage decisions.

The implementation of agricultural productivity improvement policies is an important effort to increase agricultural production and improve farmers' welfare. Policy implementation is influenced not only by program design and resource availability but also by the interests of actors involved in the implementation process. This study aims to analyze actor interests in the implementation of agricultural productivity improvement policies in Rantau Indah Village, Tanjung Jabung Timur Regency. This research employed a qualitative descriptive approach. Data were collected through interviews, observations, and documentation involving representatives of the Food Crops and Horticulture Office, Agricultural Extension Workers, village government officials, farmer group leaders, and community leaders. The findings indicate that each actor has different interests in policy implementation, reflecting their respective institutional roles, responsibilities, and expectations. These differences influence program planning, coordination, decision-making, and policy execution. Nevertheless, effective communication, collaboration, and coordination among stakeholders contribute positively to minimizing conflicts of interest and supporting policy implementation. The active involvement of farmer groups and agricultural extension workers also strengthens the dissemination of agricultural innovations and encourages community participation in improving productivity. The study concludes that actor interests constitute an important factor influencing the implementation of agricultural productivity improvement policies in Rantau Indah Village. Therefore, strengthening stakeholder collaboration, improving institutional coordination, and ensuring transparent communication are essential to achieving sustainable agricultural development and enhancing farmers' welfare.

The area and distance between buildings at POLINELA Campus make the presence of adequate connector roads an important necessity to support the mobility of the academic community. This study aims to optimize the scheduling of flexible pavement construction for the POLINELA Connector Road using the Critical Path Method (CPM) based on Microsoft Project 2021. The research method used is descriptive quantitative by processing the Budget Plan (RAB) data into a project schedule consisting of 11 main activities. CPM analysis is used to determine the sequence of work, dependencies between activities, the critical path, and project completion time. The results show that the total project duration is 23 calendar days (May 11–June 6, 2026). CPM analysis identified 10 activities on the critical path with zero float, while embankment work is a non-critical activity with time flexibility. Applying a Start-to-Start (SS) relationship with a 3-day lag between excavation and embankment work allows parallel implementation, reducing the project duration by 4 days (14.8%) compared to the conventional Finish-to-Start (FS) scenario. These results indicate that implementing CPM through Microsoft Project 2021 can increase execution time efficiency, simplify schedule control, and support decision-making in road construction project management.

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.

Health education is an effort or attempt to provide information to improve individual abilities in making decisions related to health and health-related skills, especially for adolescents. This activity aims to increase the knowledge of SMKS BIM students about acupressure for adolescents. The counseling activity was carried out on May 26, 2026 with 43 students aged between 15-18 years old, using the pretest-posttest method with leaflet media, powerpoint presentations and practicing with students. The results showed an increase in student knowledge from 70 to 95 after being given education. The majority of students aged 16 years (middle adolescents) were identified as having a risk of physical health problems. The education and mentoring provided to students/me were able to increase their knowledge about the benefits and techniques of acupressure to deal with the health problems they experienced. The counseling method with lectures and leaflet media was proven to be easy for students/me to understand and could improve their skills in acupressure practice.

This study aims to explore how the inquiry approach functions as a pedagogical strategy in Christian Religious Education to enhance students’ spiritual discernment. The background of this research arises from the tendency of learning practices that remain predominantly focused on cognitive aspects, thereby not fully cultivating spiritual sensitivity in life decision-making. This study employs a qualitative method with a descriptive-analytical approach through a review of theological and pedagogical literature, conceptual analysis, and reflection on classroom learning practices. The analysis focuses on the relationship between the core elements of inquiry questioning, investigating, dialoguing, and reflecting on knowledge and the process of developing the ability to discern God’s will in the real-life contexts of students. The findings indicate that inquiry effectively creates a reflective learning experience that integrates cognitive, affective, and behavioral dimensions, enabling students not only to understand faith teachings theoretically but also to consider Christian values in concrete situations. This approach encourages active participation, constructive and critical dialogue, and fosters habits of faith reflection, moral sensitivity, and personal responsibility. Thus, inquiry is proven to be a relevant pedagogical method for achieving the theological goal of Christian Religious Education, namely the formation of spiritual discernment that guides students’ attitudes, decisions, and actions in daily life.

This study examines the transformation of financial management through the implementation of digital accounting in PPOB (Payment Point Online Bank) businesses, which still face manual recording problems such as input errors, delayed reconciliations, and data discrepancies. The research used a descriptive qualitative method with a case study approach involving PPOB agents in Sidoarjo. Data were collected through observation, interviews, and documentation. The findings show that digital accounting significantly improves operational efficiency through automated transaction recording, real-time data integration, and faster as well as more accurate reconciliation processes. In addition, features such as automatic validation, API integration, and audit trails help minimize recording errors and maintain data consistency. The implementation of digital accounting also supports transparency and improves the quality of financial information used in decision-making. Although challenges remain regarding agents’ technological understanding and infrastructure readiness, overall implementation has provided positive impacts on financial management effectiveness and business operations in PPOB services, making processes more efficient, accurate, and reliable.

This study aims to analyze the financial management practices of the Es Degan Bu Ulfa MSME and their compliance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The study used a qualitative approach with a case study method. Data were obtained through interviews and observations, then analyzed descriptively and qualitatively.   This study aims to analyze the financial management practices of the Es Degan Bu Ulfa MSME and their compliance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The study used a qualitative approach with a case study method. Data were obtained through interviews and observations, then analyzed descriptively and qualitatively. The results indicate that financial management is still carried out simply and does not yet implement written records. Business income and expenses still rely on memory, even though business owners perform daily profit and loss calculations and separate personal and business finances. The main obstacles faced include limited human resources and a low understanding of financial record keeping and the SAK EMKM. Based on the analysis, financial management practices are not fully compliant with SAK EMKM standards. Therefore, the implementation of simple financial record keeping is necessary to structure business financial information and support business decision-making. Proper financial management can help improve business performance, monitor cash flow, evaluate profitability, and enhance accountability. Furthermore, the application of SAK EMKM is expected to facilitate access to financing and strengthen the sustainability and competitiveness of MSMEs in an increasingly competitive business environment.