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This study aims to determine the role of the government in moderating the influence of economic needs, accessibility, business capital on the existence of street vendors in Bekasi City. This research is a quantitative research. The subjects in this study were street vendors in Bekasi City. The population in this study was 15,402 street vendors, based on data from  the Bekasi City Cooperative and Small Business Office. The results   of the validity test of the person correlation  are that all variables count > rtabel, a(0.05) and the reliability test of all these  variables are above 0.600. The number of samples in this study was 390 street vendors. The sampling technique uses cluster sampling. |The data analysis technique used was multiple linear regression analysis and moderating regression analysis (MRA) using the help of IBM SPSS Statistics version 26 for windows.The aims of this research are as follows: (1) Economic needs affect the existence of street vendors in Bekasi City with a parameter coefficient value of 0.179 with a significant level of 0.000<0.05 (2) Accessibility has an effect on the existence of street vendors in Bekasi City with a parameter coefficient value of 0.211 with a significant level of 0.000 < 0.05 (3) Business capital has an effect on the existence of street vendors in Bekasi City with a parameter coefficient value of 0.184 with a significant level of 0.000 < 0.05 (4) The role of the government as a moderating variable (economic needs *existence of street vendors) is able to moderate the effect of economic needs on the existence of street vendors in Bekasi City with a parameter coefficient value of 0.129 with a significant level of 0.034 < 0.05 (5) The role of the government as a moderating variable (accessibility*existence of street vendors) is able to moderate the effect of accessibility on the existence of street vendors with a parameter coefficient value of 0.183 with a parameter coefficient value of 0.183 with a significant level of 0.005 < 0.05 (6) The role of the government as a moderating variable (capital*existence of street vendors) is able to moderate the effect on the existence of street vendors with a parameter coefficient value of 0.222  with a significant level of 0.019 < 0.05

This study aims to examine the factors affecting the use behavior of the Flip.id application using the UTAUT2 framework. The results indicate that performance expectancy, effort expectancy, and social influence positively affect behavioral intention. Meanwhile, facilitating conditions and behavioral intention positively influence use behavior. The study found that facilitating conditions and performance expectancy are the strongest antecedents in this research. The findings also reveal a negative effect of hedonic motivation on behavioral intention, while price value does not influence behavioral intention to use the Flip.id application. The moderation testing of experience on facilitating conditions and hedonic motivation shows a positive relationship. However, perceived credibility does not moderate the relationship between behavioral intention and use behavior. Based on the findings, it is evident that the ease of application use, adequate facilities, usefulness, and recommendations play crucial roles in increasing behavioral intention. Conversely, emotional and financial aspects do not demonstrate significant importance for users. This study provides implications for Flip application developers to enhance functional features, user education, and other facilities that support transaction processes within the application.

In the digital era, journalistic photography has a strategic role in conveying effective messages through visual elements. Visually, the use of journalistic photography is not only used as a complement to text news, but helps readers understand the messages in an event more clearly and in depth. Among the messages that can be conveyed through journalistic photography is the visual message of religious moderation, which includes the value of tolerance, openness, and harmony between religious believers. Using the Participatory Action Research (PAR) method, this research aims to implement EDFAT (Entire, Detail, Frame, Angle, Time) photography technique training for the students of UIN K.H. Abdurrahman Wahid Pekalongan who have an interest and focus on the field of Islamic journalism. Through this training, students are equipped with technical photography skills to produce journalistic photography works that can support the amplification of religious moderation messages in digital media. This research concludes that the EDFAT technique is a relevant method for producing photographic works that are not only visually attractive but also effective in amplifying messages of religious moderation.

This study aims to determine the role of gender diversity in moderating the performance of the social environment, and governance on financial risk. This research approach is quantitative by using secondary data. ESG data and financial risks will be obtained from the annual reports of companies listed on the Indonesia Stock Exchange (IDX) during a certain period, for example 2018–2023. This study uses a moderated regression analysis (MRA) approach to examine the influence of gender diversity moderation on the relationship between ESG performance. This study reveals that gender diversity has a significant moderating influence on the relationship between Environmental, Social, and Governance (ESG) performance and corporate financial risk.

Pizza rolls are snacks in the form of small rolls that usually contain typical pizza ingredients, such as tomato sauce, cheese, meat such as pepperoni or sausage, and various other toppings. The outer crust of pizza rolls is usually made from thin dough such as bread or pastry, then fried or baked until crispy. Pizza rolls are a small snack that combines the classic taste of pizza with a practical form that is easy to eat at any time. Its popularity makes it a favorite choice for casual events, parties or just an afternoon snack. Seeing the increasing food trend, the author took the initiative to make pizza rolls with topping variants in order to provide education to people who want to become entrepreneurs in the culinary field, especially snacks. Pizza rolls are known as a practical and delicious snack, but their health benefits depend on the ingredients used and how they are made. Some of the potential benefits of pizza rolls, especially if made with quality ingredients and consumed in moderation, are a source of fast energy, rich in protein, a source of calcium, contain vitamins and minerals, a healthy alternative with modifications, and improve mood. The methods used in this activity include lectures, questions and answers or discussions, and training. The results obtained were (1) The participants responded well to the training in making pizza rolls with topping variants; (2) Strong motivation and interest from training participants so that it supports the transfer of information and skills from service providers to participants, and each participant can fully absorb the training material offered; and (3) The training product for making pizza rolls with topping variants can be consumed daily and can be used as an entrepreneurial product.

This research aims to determine the influence of the bystander effect, whistleblowing and locus of control on accounting fraud with love of money as a moderation variable. The data collection method was carried out using a questionnaire. The research subjects were employees of the Gresik Regency Regional Apparatus Organization (OPD). The total sample processed was 100. The data in this research was obtained using PLS-SEM. The result of this research show that the bystander effect and whistleblowing variables have a positive and significant effect on accounting fraud, while locus of control has a negative and significant effect on accounting fraud. The love of money variable moderates the influence of bystander effects on accounting fraud, but love of moneuy variabel does not moderate the influence of whistleblowing and locus of control on accounting fraud.

Religious moderation, rooted to the Arabic concept "al-wasathiyah", is an important approach to addressing diversity. Its application aims to provide a real-life example of how religious moderation can be manifested in the modern age, and it explains how to reinforce religious moderation in the midst of differing views in Islam. In the village of mulyosari, practicing islamic moderation harmoniously works. The celebration of the glorious hut of mulyosari isa concrete proof, in which all citizens are involved without regard for their religious or islamic organization. This qualitative study presents detailed and narrative results from various perspectives, showing the positive effect of moderate religious application in the mulyosari village. Such activities as communal prayer involving an entire community of diverse religious backgrounds, as well as praying, provide insight into religious moderation and enhance cooperation between islamic organizations

Harjowinangun Timur Village is a village located in Tersono District, Batang Regency, Central Java Province, Indonesia. Harjowinangun Timur Village has a livelihood in agriculture and the majority of the people of Harjowinangun Timur Village work as farmers, farm laborers, and factory workers. Waste is one of the problems that occurs in Harjowinangun Timur Village. Waste is something that cannot be avoided and is difficult to solve, in an effort to reduce the waste population, the first thing to do is to increase public awareness about the dangers of waste. Therefore, the UIN Walisongo Religious Moderation Community Service (KKN) group has one work program that has urgency regarding this problem, namely conducting socialization of waste and the impact of waste on the environment to create a clean and healthy environment. With the socialization program of waste and the impact of waste on the environment to create a clean and healthy environment in Harjowinangun Timur Village, it is hoped that the environmental conditions of Harjowinangun Timur Village will improve and can overcome the waste problem in Harjowinangun Timur Village

Indonesia's economic and social transformation has been significantly reinforced by the implementation of the Quick Response Code Indonesian Standard (QRIS) through digitalization. This research investigates the impact of the implementation of QRIS on the digitalization of MSMEs in the promotion of religious moderation and the establishment of social harmony. This research discovered that the adoption of QRIS not only enhances transaction efficiency and financial inclusion, but also fortifies social interactions among individuals from a variety of backgrounds, through surveys and direct assistance to 30 MSMEs in Pudakpayunh Village. The findings indicate that QRIS plays a role in the reduction of economic inequality, the enhancement of welfare, and the reinforcement of ethical values in business, all of which contribute to the establishment of a more harmonious and moderate social life. As a result, the implementation of QRIS is not only pertinent in an economic context, but also as a means of enhancing social cohesion and diversity in Indonesia.

This study was conducted to examine the influence of good corporate governance with proxies by managerial ownership, institutional ownership and independent commissioners as well as corporate social responsibility with profitability as a moderation variable on company value. The sample selection technique in this study uses purposive sampling and was obtained from 11 retail companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The data analysis used in this study is multiple linear regression analysis using  SPSS software version 27. Based on the results of the study, it can be concluded that managerial ownership and CSR have no effect on company value, institutional ownership and independent commissioners have a positive effect on company value, profitability cannot moderate the influence of managerial ownership and CSR on company value, and profitability can weaken the influence of institutional ownership and independent commissioners on company value.

This study was conducted to examine the influence of GCG and CSR on company value with company size as a moderation variable. The sample selection technique in this study uses the purposive sampling  method and was obtained from 20 transportation and logistics companies listed on the Indonesia Stock Exchange for the 2019 – 2023 period. The data analysis used in this study is multiple linear regression analysis using  SPSS software version 25. Based on the results of the study, it can be concluded that managerial ownership and institutional ownership have no effect on the company's value, while the independent board of commissioners and CSR have a positive effect on the company's value. The size of the company is able to moderate managerial ownership and institutional ownership on the value of the company, but it is not able to moderate the influence of the independent board of commissioners and CSR on the value of the company. It is recommended that researchers further add other factors that affect the value of companies, as well as expand the scope of companies so that the sample will be more and more.

This study discusses the application of religious moderation in an effort to build a peaceful and tolerant community in Tewang Kadamba Village, Central Kalimantan. This village is known for its cultural and religious diversity, where the Dayak Kaharingan tribe is the majority of the population while Hinduism, Islam, and Christianity live side by side harmoniously. However, there are challenges related to the lack of motivation in worship activities and the shortage of Islamic religious teachers in the village. This is a serious concern because it can affect the social and religious life of the community. The Tewang Kadamba Village KKN Team took the initiative to empower the community through strengthening religious values ​​by involving the younger generation and cadres in the religious teaching program. This program is expected to encourage positive changes in religious life and social life in the village. This study uses the Participatory Action Research (PAR) method and literature study, with the aim of evaluating the effectiveness of the religious teaching program in improving the understanding and practice of religious moderation values ​​among the Tewang Kadamba Village community. It is hoped that the results of the study can provide useful suggestions for the development of religious teaching programs in Tewang Kadamba Village, so that they can support the formation of a religious, tolerant, and peaceful society

Improving shareholder wealth is a primary goal for a company which can be achieved by increasing the firm value. Maximizing profit can enhance the firm value, but it is not sufficient to ensure the long-term sustainability of the company. Firm value can be influenced by financial aspects such as profitability and non-financial aspects such as Enterprise Risk Management (ERM) and Corporate Social Responsibility (CSR). This research aims to analyze the influence of ERM and CSR on firm value with profitability as a moderating variable in technology sector companies listed on the Indonesia Stock Exchange. The population of technology sector companies is 22 companies. The sample was selected using a purposive sampling method, the results were 19 companies. Data was collected from company annual reports from 2020-2023. Data analysis was carried out using Moderated Regression Analysis techniques. The research results show that ERM and CSR have no significant effect on firm value and profitability is unable to moderate the influence of ERM and CSR on firm value.

Walisongo State Islamic University KKN students held a socialization on the importance of literacy and basic provisions for religious moderation from an early age at the banjiran public elementary school where the purpose of this socialization was carried out to provide a deep understanding to teachers, students about the importance of religious literacy in shaping the character of good and religious children. Religious moderation literacy is the ability to understand, interpret and apply religious teachings in a balanced and tolerant manner. Religious moderation literacy also includes the ability to communicate effectively about the values of moderation and to coexist harmoniously with individuals from various religious backgrounds. In this socialization, learning media such as videos, summary materials in the form of power points and also educational applications are used to convey the values of religious moderation.

Walisongo State Islamic University KKN students held a socialization on the importance of literacy and basic provisions for religious moderation from an early age at the banjiran public elementary school where the purpose of this socialization was carried out to provide a deep understanding to teachers, students about the importance of religious literacy in shaping the character of good and religious children. Religious moderation literacy is the ability to understand, interpret and apply religious teachings in a balanced and tolerant manner. Religious moderation literacy also includes the ability to communicate effectively about the values of moderation and to coexist harmoniously with individuals from various religious backgrounds. In this socialization, learning media such as videos, summary materials in the form of power points and also educational applications are used to convey the values of religious moderation.

Workers in Bandar Lampung's coffee shop sector are particularly susceptible to stress. The purpose of this study is to ascertain how job stress affects employee engagement while controlling for mindfulness. Stress at work is the independent variable that is employed. Employee involvement is employed as the dependent variable. Mindfulness is the moderating variable employed. All of the Generation Z workers in the Bandar Lampung coffee shop sector made up the study's demographic. Purposive sampling was the technique employed, and the sample size consisted of 133 workers from coffee shops. A Likert-scaled questionnaire was employed as the data collection tool in this investigation. Simple linear regression and moderation regression analysis are used in this research analysis technique. The study's findings suggest that work stress has a substantial and detrimental impact on employee engagement and that mindfulness does not mitigate this effect in the case of Generation Z workers in Bandar Lampung's coffee shop sector. The study's conclusion is that the coffee shop should focus more on the responsibilities assigned to its staff members' tasks and modify the workload in accordance with their skill levels. The coffee shop has to learn more about the needs that its employees have at work.  

This study aims to analyze and test the effect of leverage, company size, and liquidity on company value and the ability of profitability to moderate the effect of leverage, company size, and liquidity on company value in manufacturing companies in the food and beverage industry sub-sector that have been listed on the Indonesia Stock Exchange for the period 2021-2023. The population of this study consisted of 26 food and beverage sub-sector manufacturing companies. The sampling method used in this study used purposive sampling technique and resulted in sample data of 72 companies used in this study. The data analysis method used in this study is multiple regression analysis which was previously tested with classical assumptions, then moderation testing will be carried out with the MRA test. The results of this study explain that leverage, company size and liquidity have no effect on company value and profitability is able to moderate the relationship between company size and company value, but cannot moderate the relationship between leverage and liquidity on company value.      

Purchasing decisions are a very important factor in the culinary business. When choosing food, consumers definitely look at several factors such as recommendations from other people and the brand image of the food. If consumers get positive recommendations from other people and also have a good brand image, this can encourage consumers to make purchasing decisions. The formulation of the problem in this research is, do Word of Mouth and Brand Image influence the decision to purchase Mie Gacoan at the Diponegoro Bandar Lampung branch? What is the influence of Word of Mouth and Brand Image on purchasing decisions for the Diponegoro branch of Mie Gacoan which is studied from an Islamic business perspective. The aim of this research is to determine the influence of Word of Mouth and Brand Image on purchasing decisions for Mie Gacoan at the Diponegoro Bandar Lampung branch. And also viewed from an Islamic business perspective. This research is a quantitative research, the population in this research is consumers of Mie Gacoan, Diponegoro Bandar Lampung branch. The sample used in this research was 96 people who had bought Mie Gacoan at the Diponegoro Bandar Lampung branch. Sampling used purposive sampling. Data collection uses questionnaires and interviews. The data analysis technique used in this research is the SEM model using SmartPLS version 4.0. The results of this research are that Word of Mouth has a positive and significant effect on purchasing decisions for Mie Gacoan at the Diponegoro Bandar Lampung branch. Brand Image has a positive and insignificant effect on purchasing decisions for Mie Gacoan at the Diponegoro Bandar Lampung branch. Islamic teachings do not prohibit humans from fulfilling their needs or desires, as long as with this fulfillment, human dignity can increase. Everything on this earth was created for the benefit of humans, but humans are commanded to consume goods/services that are halal and appropriate in moderation, not excessively. Fulfilling needs or desires is still permitted as long as it can add to the benefit or does not bring harm.    

This research aims to describe the impact of using TikTok social media on the ethics and behavior of the younger generation using the literature study method. Data is collected from various sources, including journal articles, books, and other scientific publications. The results of the analysis highlight that the use of TikTok can lead to a decrease in ethical and inappropriate behavior among the younger generation. Unethical content such as exposing, violence, and discrimination can be found on these platforms, affecting moral values ​​and social norms. Proposed solutions include increased awareness of digital education, a more active role for parents, as well as technology companies' responsibility in content moderation. This research provides important insights into the negative impacts of TikTok and identifies steps that can be taken to overcome these challenges in improving the ethics and behavior of young people.  

The value of the company is reflected in the share price of the company which is reflected in the bargaining power of the shares. Company growth is one indicator or measurement of how the company is developing or grow in a certain period. This study was conducted to examine the effect of price earning ratio, profitability and company size on company value with capital structure as a moderation variable in PT. Unilever Tbk Period 2015-2022. The sampling technique in this study is using the purposive sampling method. The population in this study was 1 company with a sample of 32 financial statements. This study used quarterly data with a total of 32 samples and used SPSS 25 as a statistical test tool to test descriptive statistical tests. Classical assumption test, hypothesis test, multiple linear regression test and residual test. The results showed that the price earning ratio, profitability and size of the company had a positive effect on the value of the company. Capital structure weakens the relationship between price earning ratio, profitability and company size to company value.