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 This study examines the influence of local culture on religious practices in Sukamulya Village, Lembang, focusing on the use of ritual offerings during the first suhoor of Ramadan. Using a qualitative descriptive approach, data was collected through in-depth interviews with three key informants and direct observation of community practices. The findings reveal a complex interplay between local culture and religious practices, highlighting the need for community education to maintain Islamic principles while respecting cultural heritage. The study suggests that further research is needed to better understand the dynamics of cultural and religious acculturation in Indonesia.

Women entrepreneurs play a pivotal role in fostering social innovation through the establishment of community-based enterprises. These enterprises not only address social challenges but also contribute significantly to economic development by creating sustainable solutions and opportunities within their communities. This study explores the intersection of women entrepreneurship, social innovation, and community-based enterprises, emphasizing their potential to drive inclusive economic growth. By leveraging local resources and addressing community-specific needs, women entrepreneurs act as catalysts for change, promoting social equity and economic empowerment. The research highlights key success factors, challenges, and strategies adopted by women-led community-based enterprises to achieve long-term economic and social impact. The findings suggest that supporting women entrepreneurs can amplify their contributions to economic development and societal well-being, particularly in underserved areas.  

This study aims to analyze the influence of capital, digitalization skills, and financial management on the performance of culinary MSMEs in Bojonegoro Regency. The method used is quantitative. The research sample consisted of culinary MSMEs in Bojonegoro which were taken using random sampling techniques. Data were collected through a Likert scale-based questionnaire and analyzed using multiple linear regression with SPSS software. The results of the study show that capital, digitalization skills, and financial management have a significant positive effect on MSME performance, both partially and simultaneously. Adequate capital provides opportunities for business development, digitalization skills increase competitiveness through efficiency and market reach, while good financial management supports business stability and sustainability. These findings provide practical implications in the form of the need for training, facilitation of access to capital, and increasing financial literacy for MSME actors. This research also provides a basis for local governments to formulate policies that support the development of MSMEs in the digitalization era.

Taxes function as a source of income for the state which is used to support development and finance various state needs. So far, taxpayer compliance has been the main focus of the Directorate General of Taxes. In an effort to increase the level of taxpayer compliance, the Directorate General of Taxes continues to innovate in providing services to taxpayers by developing an electronic system for the tax registration, payment and reporting process. Through this electronic system, the Directorate General of Taxes provides various conveniences, starting from the taxpayer registration process to tax reporting.

Matrix organizational structures are increasingly being used by multinational companies in response to the complexities of global account management (GAM). This article explores the challenges and opportunities in implementing a matrix structure for GAM through a qualitative, case study-based approach. The study was conducted across four global companies in the technology and manufacturing sectors. The results show that matrix structures enhance cross-functional and cross-regional coordination, but also create role conflict, authority ambiguity, and high communication burden. This study provides strategic insights for top management to balance the need for global integration and local adaptation in the context of global strategic account management.

Education is a learning process both through formal and informal activities whose aim is none other than individual self-development. As an effort to master various aspects, both cognitive, affective and psychomotor. Sharia economics in the current modernization context, especially in the concept of the Indonesian state, does not only focus on Muslims. Indonesia's multicultural society with various cultures, languages and religions is a very important market in the development of sharia economics. Likewise in educational institutions.  This research was conducted with the aim of observing the extent of the role of education in increasing Sharia Economic Awareness. The research methods used are observation and interviews. Observing and distributing questionnaires to be filled out by STAI Nurul Falah Airmolek students, especially the Sharia Economics Study Program and several other study program students.The results of this research show that students have a strong interest in sharia economics. They realize the importance of the understanding of Sharia Economics that they obtain to convey to society. However, it is a challenge for students because there are still many students who are not yet literate or aware of the presence of Sharia Banking. Social life and the environment are one of the factors that they consider that they don't really need banking services. Even though times have changed digitally. However, this is the reality that is happening today in the regional environment and is an effort for educators, practitioners and Sharia Banking itself to more aggressively build the interest of the academic community and academics in Sharia Banking.

This study aims to determine the implications of accounting information systems (AIS) as a business strategy for SMEs in Madiun City. Economic digitalization has a major effect on SMEs. One of the implications (Angelina Wijaya Tan et al., 2024) of this economic digitalization is the transformation carried out by SME actors into the digital era, including the use of Accounting Information Systems (AIS). Efficiency is needed by SMEs in order to keep up with the changing times. The use of this AIS can improve the reporting process and business processes carried out by SMEs. Another advantage (Ari Rohmana & Hwihanus Hwihanus, 2023) of using this AIS is to avoid recording errors and reduce waste. It can be seen that AIS has an important role in the business processes carried out by SMEs. The research method used is qualitative research. The respondents used were SMEs in Madiun City.  

This article examines the role of language and communication in journalism, with a focus on conveying accurate information. In an era where information is disseminated rapidly and in a variety of ways, journalists need to not only report the news but also ensure that the news is credible. This article contributes to a deeper understanding of the relationship between language, communication, and news accuracy by analyzing effective communication methods and the challenges journalists face in maintaining accuracy. The aim is to: This study shows that the use of appropriate language and good communication techniques can increase the credibility of the media.

Lutung Kasarung is a folk tale from West Java that can be famous among the public. This story tells about a handsome prince named Sanghyang Guruminda who was punished by being thrown to earth for making a mistake in the form of a lutung. Sanghyang Guruminda got lost in a forest so he was named Lutung Kasarung. In Sundanese Lutung Kasarung means lost Lutung. The popularity of Lutung Kasarung makes the other two characters, namely Purbasari and Purbararang, look like side characters, in fact, these siblings characters play an important role in the development of the storyline. This research aims to analyze the intrinsic elements contained in the Lutung Kasarung folklore. The formulation of this story problem includes: How is the journey of lutung kasarung to return to its original form? How is the plot of the lutung kasarung folk story? What mandate can be taken from the folk tale of lutung kasarung?. The research methods used are qualitative methods and Library Studies. Data sources are collected through literature studies that use various literature sources, including articles, journals, and websites that discuss Lutung Kasarung folklore. The analysis used is literary theory according to Meyer Howard Abrams, which is objective theory. An objective approach looks at the work of an autonomous object. It means, literary works can stand alone without involving things that are outside the work such as politics, economy, and others. Therefore, the focus of the objective approach is the work itself. The research results in this story show loyalty and sacrifice in the character of Lutung Kasarung, the characters in this story describe honor and strong inner strength with the outside world. The recommendation from this research is the need for further study development because it is still less related to the symbolism in this folklore, as well as efforts to preserve in folklore as part of cultural identity that can educate the younger generation to still preserve the noble values of our ancestors.

Ethics in face-to-face discussion learning for accounting students finds new challenges when AI has been widely used. This study aims to determine the dimensions of legality, ethics, and behavior of AI use in accounting students' discussions. This study is exploratory descriptive. Primary data were collected through interview methods. Secondary data was obtained through a literature study. Respondents were 3rd-semester students of the accounting study program who had not taken the Professional Ethics course. The findings from the legal aspect show that there is a legal vacuum related to the results of AI's work. Therefore, the results of AI's work are owned by users who download it and agree to the terms and conditions that apply to the AI ​​installed on their devices. In this regard, we recommend the implementation of the Work Made For Hire Doctrine. The Ethics Aspect is still related to the legal vacuum aspect, so students need rules or initial agreements in using AI in face-to-face discussion activities. The result strengthens the evidence of deontological ethics in Accounting students. The benefits of using AI from the results of this study are to increase class activity, so that lecturers are expected to elaborate on the use of AI in their lecture methods. Another positive side of using AI is because the answers are too broad and often inconsistent, this condition triggers students’ critical thinking. On the other hand, students generally use AI to save time. Therefore, it is recommended that accounting student lecturers provide a different perspective on the importance of studying lecture material, and emphasize the assessment of each individual based on the process, not on the result.

The purpose of this study is to evaluate the deficiencies in the learning of accounting software at STIE Ganesha. This study will concentrate on factors that potentially hinder the integration of accounting software into the college curriculum. This research started in October 2024. Accounting students at STIE Ganesha are the research subjects. Qualitative research was conducted and data was collected through in-depth interviews. The results showed that learning accounting software has several problems. One of them is the lack of supporting resources and lack of technological infrastructure. In addition, students face difficulties in understanding and accessing accounting software required to meet the needs of the working world. To produce more efficient accounting software learning, this research emphasizes increasing resource capacity and improving supporting infrastructure. This research is expected to help STIE Ganesha develop methods to improve software-based accounting learning

This study investigates the impact of real and accrual earnings management on idiosyncratic risk, with a focus on the moderating role of good corporate governance, proxied by managerial ownership, in manufacturing firms listed on the Indonesia Stock Exchange from 2020 to 2022. Using moderated regression analysis, the findings reveal that both real and accrual earnings management practices negatively affect idiosyncratic risk, suggesting that earnings management may serve as a risk mitigation tool under efficient contracting perspectives. However, managerial ownership exhibits divergent effects: while it strengthens the risk-reducing impact of real earnings management, it unexpectedly amplifies the idiosyncratic risk associated with accrual earnings management, potentially due to managerial motivations to meet financial targets. These results highlight the complex role of corporate governance in earnings management, as it may act as both a stabilizing and risk-amplifying factor depending on the type of earnings management practiced. The study underscores the need for stakeholders to critically evaluate earnings management and corporate governance practices, while encouraging future research to include additional variables to further explain idiosyncratic risk determinants. The study's Adjusted R Square value of 8.1% indicates that other significant factors affecting idiosyncratic risk were not captured in this analysis.

The purpose of this study is to evaluate the deficiencies in the learning of accounting software at STIE Ganesha. This study will concentrate on factors that potentially hinder the integration of accounting software into the college curriculum. This research started in October 2024. Accounting students at STIE Ganesha are the research subjects. Qualitative research was conducted and data was collected through in-depth interviews. The results showed that learning accounting software has several problems. One of them is the lack of supporting resources and lack of technological infrastructure. In addition, students face difficulties in understanding and accessing accounting software required to meet the needs of the working world. To produce more efficient accounting software learning, this research emphasizes increasing resource capacity and improving supporting infrastructure. This research is expected to help STIE Ganesha develop methods to improve software-based accounting learning.

This study aims to design an effective cash accounting information system for an agrotourism hotel in Batu City. The data collection methods used are field studies and literature review, employing techniques such as observation, interviews, and documentation. The important significance of this research is to enhance the cash receipt procedures for hotel room rental payments by incorporating additional digital payment methods through e-wallets and QRIS, thereby increasing transaction efficiency that benefits both the hotel and consumers. The significant importance of this research is to enhance the efficiency of payment transactions, making it easier for both the hotel and consumers. The qualitative analysis in this study aims to improve the accuracy of cash recording, reduce the risk of errors and misuse of funds, enhance internal control, broaden payment options, and provide practical guidance for hotels and consumers regarding payment and cash receipt procedures. With improved cash receipt procedures, the hotel will be better prepared to meet consumer needs and increase competitiveness in response to changes.

In the current era of globalization and technology, computers, RFID are examples of information technology tools that are indispensable for meeting human needs in almost every aspect of life, including the management of infrastructure and equipment lending.According to direct research at Widya Praja Ungaran Vocational School, there are only two workers who handle facilities and infrastructure. In carrying out their work assignments, they still experience difficulties. Excess workload and the process of borrowing tools that still lacks a sense of responsibility, so that the results of the work are not maximized.The existence of increasingly sophisticated technology, the management of infrastructure and equipment lending can be done with the help of technological tools that will be implemented in this school. This research aims to make it easier to administer, because this school has not yet added a new workforce.This research can be designed with the help of software (Bootstrap, MySql), programming (PHP, Arduino IDE) and equipment (NodeMCU ESP8266, RFID, LCD, I2C, buzzer, power supply, breadboard, jumper cables, resistors, LEDs) to provide data information. more accurate, effective, efficient and provide a good working atmosphere in this school. It is hoped that this research can reduce work overload and create a sense of responsibility in borrowing equipment, using local networks (wifi / handphone) and computers or laptops, with the research method used is research and development (R&D).

This research explores the factors influencing the adoption of Islamic digital banking among millennials in Indonesia. Employing a qualitative approach through a comprehensive literature review, the study analyzes existing research on Islamic digital banking adoption, focusing on academic journals, conference proceedings, and industry reports. The findings reveal that perceived ease of use and usefulness of digital banking services are crucial. Additionally, social influences, such as peer and family recommendations, and personal factors, including demographics and cultural background, significantly impact adoption rates. This research provides valuable insights for Islamic banks in Indonesia to develop targeted strategies for millennial engagement. By understanding these influencing factors, Islamic banks can tailor digital banking services to meet the specific needs and preferences of this demographic, thereby enhancing market penetration and fostering growth within the evolving digital banking landscape.

Social media has become an integral part of students’ lives and is increasingly being used as a means of interactive learning. This study aims to analyze the effectiveness of social media use in supporting students’ learning process, by highlighting the benefits, challenges, and solutions that can be applied. The research method used is a qualitative approach with case studies, in-depth interviews, and thematic analysis. The results of the study indicate that social media provides flexibility in accessing learning materials, increases academic engagement, and facilitates discussion and collaboration between students and lecturers. However, there are several challenges, such as distraction, unguaranteed validity of information, lack of structure in learning, and gaps in access to technology. To overcome these challenges, strategies are needed such as good time management, increasing digital literacy, active roles of lecturers in directing learning, and institutional support in increasing access to technology. With the implementation of the right strategy, social media can be an effective tool in supporting interactive learning, improving students’ academic quality, and encouraging educational transformation in the digital era.    

Building fires can significantly degrade the strength and integrity of steel structures, so post-incident evaluation is crucial to ensure building safety and feasibility. This study aims to evaluate the condition of the steel tower structure after the fire through a visual inspection method. A total of 35 structural elements were examined, including columns, beams, and bracing, to identify damage caused by heat exposure. The inspection results showed that 6 elements (17%) were in the category of Acceptable, 8 elements (23%) Needs Attention, 5 elements (14%) Not Acceptable, and 1 element (3%) Not Applicable because they had been removed. Steel columns generally remain upright without deformation, but suffer damage to the protective layer (coating). In contrast, most blocks lose their protective layers, are directly exposed to fire, show early signs of corrosion, and some suffer severe damage such as flange tears and cuts. These findings confirm the importance of systematic documentation and classification of element conditions as the basis for technical decision-making for structural improvement. Visual inspection proved effective as an initial step in the evaluation process, providing a relevant initial picture of the extent of damage and the need for intervention. This study recommends follow-up in the form of advanced structural analysis and material testing to ensure the feasibility of reusing the affected steel elements.

This research aims to optimize the use of interactive flipbooks as a literacy learning media in elementary schools. Interactive flipbook media offers an innovative approach in the learning process, combining engaging visualization, interactivity, and digital accessibility that meets the needs of 21st-century students. The method used in this research is a literature review involving the collection, analysis, and synthesis of various literature related to the use of interactive flipbooks in the context of primary education. The results indicate that interactive flipbooks can enhance reading interest, literacy skills, and student comprehension through a combination of text, images, audio, and animation. This media also allows students to learn independently and collaboratively by utilizing interactive features. In addition, interactive flipbooks have proven effective in supporting thematic and integrative learning, which is often implemented in elementary schools. This study recommends the development of curriculum-based interactive flipbooks, teacher training in their use, and the integration of this media into teaching strategies. With proper optimization, interactive flipbooks can become an innovative solution to improve the literacy quality of elementary school students.

This article aims to analyze Semarang's city diplomacy in solving environmental problems. Cities have an increasingly large role to play in this globalization era due to complex global issues, especially environmental issues. Cities are also having difficulty dealing with globalization due to the speed of population growth, economic pressures, excessive land use, and the increasing use of motor vehicles that release pollutants into the air. To address these issues, cities around the world are doing their best to find cooperative solutions through diplomacy. In addition, many national capitals cannot handle multiple tasks and, therefore, need to delegate some of their burden to other cities. In line with these objectives, this study utilizes an exploratory and descriptive qualitative research method, focusing on Semarang's diplomacy efforts. This study found that the Semarang city government has been perceived as an institution with clear political objectives that is fully committed to the practice of city diplomacy to engage directly, albeit in a limited way, in multilateral and bilateral international cooperation to find solutions to its environmental problems. The city government is no longer seen as an object of implementation of program plans formulated at the central level but also has the opportunity to formulate strategic plans or bottom-up procedures based on the needs of local communities and the suitability of the model with environmentally sustainable urban development.