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The presence of Generation Z, who grew up entirely in the digital era, has triggered a fundamental transformation in Muslim religious practices, where social media has replaced conventional religious institutions as the primary source of religious information. This condition creates a paradox: Gen Z has become a generation that is highly religious online, yet is often disconnected from physical communities and traditional religious authorities. This study aims to analyze the character of Muslim Gen Z religiosity, identify its forming factors, and examine the impact of the digital era on their religiosity. This study employed a descriptive qualitative approach using a library research method. The findings indicate that Muslim Gen Z religiosity is characterized by personalization, flexibility, and digital spirituality, strongly influenced by social media. These characteristics are shaped by massive digital technology accessibility, the effectiveness of contextual Islamic preaching on platforms such as TikTok, as well as spiritual needs and social pressure from the digital environment. The digital era brings positive impacts in the form of increased accessibility and religious literacy, but also negative impacts including shallow religious understanding, vulnerability to information bias, and potential exposure to extreme ideologies. This study implies the importance of an integrated digital religious literacy strategy through critical thinking-based Islamic Religious Education curriculum reform, enhancement of educators' digital capacity, and cross-sector collaboration to strengthen Gen Z's moderate and reflective religious understanding.

The waste problem in Indonesia has now reached a critical stage and has become an increasingly serious environmental issue. The ever-increasing volume of waste is not being managed effectively, leading to various negative impacts, particularly environmental pollution. This study aims to examine the state of waste management in Indonesia and its impact on water pollution from the perspective of the Sustainable Development Goals (SDGs). The method used is descriptive qualitative research through a literature review utilizing various sources such as journals, official reports, and legislation. The results indicate that the majority of waste originates from household activities, while management practices remain rudimentary, such as the “collect-transport-dispose” method and open dumping. This situation leads to waste accumulation, which contributes to water pollution, deteriorating environmental quality, and increased health risks for the community. Furthermore, suboptimal waste management also poses a challenge in achieving sustainable development goals, particularly regarding responsible consumption and access to clean water and sanitation. Therefore, improved efforts are needed through the application of the reduce, reuse, recycle (3R) principles, increased public awareness, and the active role of the government and the private sector in providing a sustainable waste management system. With the right measures, it is hoped that the waste problem in Indonesia can be reduced and the environment preserved.

Sustainability accounting plays a very important role for companies, especially in managing the operational impacts on the environment and the surrounding community. Therefore, the implementation of sustainability accounting has a significant impact, particularly in the banking industry sector. This study aims to analyze the effects of implementing sustainability accounting in the banking sector, with Bank Mandiri as a case study. The method used in this research is a qualitative approach, focusing on the paradigm and analyzing the causes and effects of the implementation of sustainability accounting. The results show that the implementation of sustainability accounting affects the operations of Bank Mandiri, especially in efforts to reduce the negative impacts on the environment and society. One of the steps taken by Bank Mandiri is integrating sustainability principles into its operational strategy. Based on these findings, it is recommended that Bank Mandiri continue to strive to improve the company's environmental performance and expand sustainability programs that have a positive impact on society and the environment. In this way, the company can create long-term value not only for internal stakeholders but also for the broader community and the environment.

Early marriage remains a social problem that impacts the education, health, and future of the younger generation. A lack of understanding among adolescents and the community about the risks of early marriage is a major contributing factor to this practice. This community service activity aims to increase the knowledge and awareness of students and young people regarding the negative impacts of early marriage and the importance of planning for a healthy and sustainable future. The activity took place on January 12 at MA Darul Rasyidin, Samangki Village, Simbang District, Maros Regency. Methods used included outreach, discussion, and an interactive approach that actively engaged participants. The results of the activity showed an increase in participants' understanding of the risks of early marriage from a health, educational, social, and legal perspective. This activity is expected to be a preventative measure to reduce the number of early marriages and encourage the formation of a younger generation that is better prepared for the future.

Early marriage is a social and legal issue that still frequently occurs in Indonesia and has significant impacts on health, education, and socio-economic aspects. Although the minimum age for marriage has been regulated under Undang-Undang Nomor 16 Tahun 2019 tentang Perkawinan, the practice of early marriage remains prevalent due to low legal awareness, as well as economic, cultural, and social environmental factors. This community service activity aims to increase adolescents’ understanding and legal awareness regarding the impacts and prevention of early marriage. The method used is legal counseling with an educative and participatory approach targeting adolescents aged 15–18 years. The results indicate a significant improvement in participants’ understanding of legal regulations, the negative impacts of early marriage, and the importance of delaying marriage age. Furthermore, there is a positive change in participants’ attitudes, with a greater focus on education and future planning. Therefore, legal counseling proves to be an effective preventive effort in reducing the rate of early marriage among adolescents.

This study aims to analyze the impact of inflation on the profitability of Micro, Small, and Medium Enterprises (MSMEs) operating in traditional markets. Inflation influences key business aspects, including rising production costs, declining consumer purchasing power, and instability in input prices, all of which can disrupt business performance. The research employed a quantitative approach using survey data collected from MSME actors to assess these effects. The findings reveal that inflation has a significant negative impact on MSME profitability, particularly through the reduction of profit margins. This occurs as businesses face higher raw material costs while simultaneously experiencing a decline in sales volume due to weakened consumer demand. As a result, many MSMEs struggle to maintain financial stability and sustain their operations under inflationary pressure. These findings highlight the need for adaptive strategies among MSMEs, such as cost efficiency and pricing adjustments. Additionally, the study offers important policy implications for the government to support MSMEs through targeted interventions, including price stabilization measures and financial assistance programs, in order to maintain business resilience and economic sustainability.

Independent plantations are a favorite in the Jambi Regional economy, as they are a source of economic growth, employment, exports, and foreign exchange for the region. Despite their relatively low productivity, oil palm plantations in Jambi Province have a major competitive advantage compared to other commodities. This study aims to describe, analyze competitiveness, analyze policy impacts, and conduct sensitivity tests on independent oil palm plantations. The research location was in Merlung District, selecting three sample villages: Tanjung Paku Village, Merlung Village, and Lubuk Terap Village purposively, with a total sample of 43 farmers. The data analysis method used the (PAM) method. The results of the analysis show that independent farmers still have relatively low productivity. The DRCR value is 0.379 (<1) and the PCR value is 0.368 (<1) which indicates savings in the use of domestic resources by 37.9% and 36.8%. These results indicate a comparative and competitive advantage. The divergence impact shows a negative impact, meaning that government policies are not distorted properly, as indicated by an NPCI value of 1.18 (> 1) and an NPCO value of 0.87 (< 1). Sensitivity tests show that independent oil palm plantations still have competitiveness (< 1), despite experiencing policy distortions such as input price increases (11% and 25%) and a decrease in FFB prices (45%).  

This research is motivated by the negative impacts of production activities at a manufacturing company engaged in rubber processing, specifically at PTPN VII Unit Pematang Kiwah Natar, South Lampung. The factory's operations directly impact the environment, generating noise pollution, air pollution, unpleasant odors, and liquid waste. This situation requires the company to implement Environmental Management Accounting (EMA) to balance business sustainability with social and environmental responsibility. This is in line with Law No. 40 of 2007 concerning Limited Liability Companies and PSAK 1 of 2021. The main objective of the study was to evaluate the suitability of the implementation of environmental management accounting at PTPN VII Uni ;t Pematang Kiwah Natar, South Lampung, based on the International Guidance Document IFAC 2005 and PSAK 1 of 2021. This study used a qualitative descriptive method. Primary and secondary data were collected through interviews, observation, and documentation. The research results show that the company has implemented environmental management accounting using PSAK 1 of 2021, where the company has fulfilled the identification, presentation, measurement, recognition, and disclosure stages using the 2022 sustainability report and the 2022 financial statements of PTPN VII. Furthermore, PTPN VII Unit Pematang Kiwah Natar, South Lampung, has classified environmental costs by allocating environmental costs based on the International Guidance Document IFAC 2005 and Ikhsan (2008). Therefore, PTPN VII Unit Pematang Kiwah Natar, South Lampung, has demonstrated its commitment to environmental regulatory compliance.

This research aims to evaluate the effectiveness of Online Travel Agent (OTA) distribution channels in influencing room sales volume and net profit for hotels in Java. Although OTAs have become a primary distribution choice that successfully boosts sales figures, there is still a lack of research highlighting the impact on net profitability due to high commission costs.Using a quantitative associative method through panel data regression analysis, this study examines the causal relationship between the proportion of sales made via OTAs and two performance indicators over a two-year period (2021–2023). The primary findings reveal a dual effect:OTA Distribution Channels have a positive and significant influence on Room Sales Volume (supporting Hypothesis H1).Conversely, OTAs have a significant negative impact on Hotel Profit Margins (supporting Hypothesis H2), indicating a substantial financial trade-off.The contribution of this research is to provide balanced empirical evidence regarding volume gains versus margin losses resulting from OTA usage. The managerial implications suggested by these findings are that hotels need to implement distribution strategies focused on Net Revenue Management and channel mix optimization to achieve a balance between volume requirements and profitability.

Cassava is one of the strategic agricultural commodities in Indonesia, contributing significantly to national production, particularly in several major producing provinces. In addition to the challenge of declining harvested areas, cassava processing activities also generate agricultural waste that poses environmental risks. In Purwasari Village, Dramaga Subdistrict, Bogor Regency, household-scale cassava processing industries produce solid waste in the form of cassava peels, which are not optimally managed and are commonly discarded in the surrounding environment. This cassava waste has the potential to cause environmental pollution, unpleasant odours, and negative impacts on public health. One sustainable alternative for managing this cassava waste is the use of cassava peels as a raw material for composting. This study aimed to identify problems associated with cassava peel waste and to assess members of the Taruna Tani Millennial Farmer Group's interest in compost production using cassava peels. The research was conducted from December 2024 to June 2025 using a community-based assistance approach. Data was collected through interviews and questionnaires involving 20 respondents. The results showed that the main problems associated with cassava peel waste include waste accumulation, limited processing facilities, and low community awareness. Farmers’ interest in cassava peel composting was generally categorized as high, with an average score of 77%, although several indicators remained at a moderate level. Extension activities and hands-on demonstrations were proven to enhance farmers’ understanding, interest, and participation. With sustained educational support and adequate facilities, the use of cassava peel compost has strong potential to promote environmentally friendly, sustainable agricultural waste management.

The auditor's responsibilities include not only assessing the accuracy of financial statements and detecting fraud, but also evaluating the company's ability to continue its business on an ongoing basis. This responsibility arises from the expectations of shareholders and other stakeholders that auditors provide timely and relevant information about the company's future prospects to support rational and evidence-based investment decision-making. In this context, audit opinions related to business continuity are an important instrument in reducing information asymmetry between management and investors. This study aims to analyze the impact of liquidity, solvency, and audit quality on the issuance of business continuity declarations. The research sample consisted of coal mining companies listed on the Indonesia Stock Exchange between 2014 and 2017, a period marked by fluctuations in commodity prices and global economic uncertainty. Logistic regression is used as an analysis method because dependent variables are dichotomous. The results showed that audit quality had a significant negative impact on the issuance of business continuity declarations, while liquidity and solvency did not have a significant impact on the issuance of the declarations, indicating that the factors of governance and auditor independence were more decisive than short-term financial conditions.

The industrial revolution 4.0 has brought rapid advances in technology, one of which is artificial intelligence (AI). AI has the ability to imitate the human thought and action process in solving various problems. However, the implementation of AI raises legal problems related to responsibility for the negative impacts caused, such as cybercrime, information manipulation, privacy violations, and misuse of technology. Indonesia, as a country based on law, is faced with the challenge of regulating AI to be in line with technological developments. Currently, legal regulations in Indonesia do not specifically regulate the legal responsibility of AI. Positive laws, such as the Civil Code and the ITE Law, can be used interpretively, but are not enough to address the complexity of AI. Legal responsibility related to AI is debatable, whether it is imposed on the developer, owner, or user of AI. In addition, AI does not have a “mens rea” in criminal law, so that unlawful acts are more relevant to be imposed on the responsible human. To overcome this problem, legal reform or the creation of special regulations that comprehensively regulate AI are needed. These regulations must include privacy protection, data security, and criminal and civil liability due to the use of AI. With a clear legal framework, the risk of AI misuse can be minimized and its use can be optimized for the welfare of society.

This study aims to examine the impact of tourism activities on environmental sustainability and the culture of the Tengger tribe in Ngadas Village, Poncokusumo District, Malang Regency. Ngadas Village is one of the traditional villages located in the Bromo Tengger Semeru National Park area and is a growing natural and cultural tourist destination. The research method used is a qualitative approach with data collection techniques through observation, in-depth interviews, and documentation studies. The results of the study show that tourism activities have a positive impact in the form of economic improvement for the community and the preservation of several cultural traditions through tourist attractions. However, there are also negative impacts such as environmental degradation due to increased waste volume and land use change, as well as the commercialization of culture, which has the potential to diminish the sacred meaning of the Tengger tribe's traditions. This study recommends the need for sustainable and participatory tourism management, involving the indigenous community in decision-making so that environmental and cultural sustainability is maintained amid the development of the tourism sector.

The advancement of social media platforms, especially TikTok, has drastically changed the behavioral patterns and lifestyles of Generation Z. One psychological impact of intensive social media use is Fear of Missing Out (FoMO), which is the worry of missing out on news, trends, or viral social activities. This study aims to reveal how FoMO affects the lifestyle of Generation Z active on TikTok, focusing on aspects of mental health, shopping habits, and the balance of social interactions. This research uses a literature study approach with a qualitative descriptive method, through in-depth analysis of 21 scientific articles published between 2019 and 2025. The findings show that FoMO is associated with increased anxiety, depression, personal dissatisfaction, and excessive social media use among Generation Z. Furthermore, FoMO also drives impulsive consumption patterns and purchases triggered by online trends as well as the desire for social approval. On the other hand, internal factors such as self-confidence and self-control ability have proven to reduce the level of FoMO and its negative effects. This study concludes that FoMO is a complex phenomenon that impacts the mental health and lifestyle of Generation Z, thus requiring measures such as increasing digital literacy, strengthening self-control, and using social media wisely to reduce the negative impacts of FoMO in the long term.

The purpose of this study is to determine the perception of Plasma Farmers/Partners on the Existence of PT. Tani Prima Makmur Oil Palm Plantation, Andabia Village, Anggaberi District, Southeast Sulawesi Province. The number of samples in the study was 54 respondents of partner/plasma farmers. There are two types of data in general, namely quantitative data and qualitative data. The data sources used in this study are primary data and secondary data. The data analysis method in this study is qualitative descriptive analysis, with a qualitative analysis model. With a Likert scale, the measured variables are described into variable indicators. Then the indicators are used as a starting point for compiling instrument items that can be in the form of questions or statements. The answers to each instrument item using a Likert scale have positive questions and negative questions. Based on the results of the analysis, it appears that public perception regarding the economic impact of PT Tani Prima Makmur's activities is assessed as a total score of 574, indicating that the existence of oil palm plantations has a positive impact on improving the economy of partner/plasma farmers. The overall social impact has a total score of 416, which means that the presence of oil palm plantations is perceived to have a negative impact on the social community of partner/plasma farmers.

The development of Artificial Intelligence (AI) technology has significantly changed strategy and decision making in marketing management. However, the massive use of AI raises new challenges regarding ethics, transparency and governance. This research aims to analyze the impact of using AI, especially recommender systems and large language models (LLMs), on the effectiveness of marketing decisions, as well as the role of AI governance in controlling emerging ethical issues. The research method uses a quantitative approach with Structural Equation Modeling (SEM) analysis of data collected from 250 marketing professionals in Indonesia. The research results show that the use of AI has a significant positive effect on the effectiveness of marketing decisions (β=0.62, p<0.001), but also raises ethical issues (β=0.48, p<0.01). Ethical issues were proven to reduce the effectiveness of marketing decisions (β=-0.31, p<0.05), while good AI governance was able to moderate the negative impact of ethical issues (β=0.27, p<0.05). These findings underscore the importance of AI governance in building effective and ethical marketing systems.

The primary focus of this research is to evaluate the influence of Good Corporate Governance (GCG), profitability levels, and entity scale on the market value of coal mining companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023. This study adopts a quantitative design by utilizing secondary data from the official IDX website, where 8 companies were selected as samples from a total population of 34 coal sub-sector companies through purposive sampling techniques. Data processing was carried out through panel data regression analysis using Eviews 12 software. The research data indicates that, independently, the implementation of good corporate governance and the level of profit acquisition do not contribute significantly to determining the value of the entity. Conversely, company size is proven to have a significant negative impact. Simultaneous testing confirms that these three independent variables collectively have a significant effect on company value. These findings indicate the need for strategies that consider factors beyond good corporate governance and profitability in efforts to increase company value, such as operational efficiency and proper asset management.

This study aims to analyze the effect of workload on employee loyalty at the Class I TPI Immigration Office in Jambi, with performance allowance policies acting as a mediating variable. The research employed a quantitative approach involving 88 respondents selected from the total employee population. Data were collected through structured questionnaires and analyzed using statistical methods to examine both direct and indirect relationships among variables. The results indicate that employees generally perceive their workload as being at a moderate level; however, workload has a significant negative effect on employee loyalty. In contrast, performance allowance policies demonstrate a significant positive influence on loyalty. Furthermore, the findings reveal that performance allowance policies partially mediate the relationship between workload and employee loyalty, indicating their role in mitigating the negative impact of workload. These results suggest that effective performance allowance policies can enhance employee loyalty despite increasing workload demands. Therefore, organizations should balance workload management with fair and performance-based compensation policies to maintain employee loyalty.

The ever-changing and rapidly developing fashion trends have created a consumer culture among global society, driven by social media and digital marketing. Excessive consumption of clothing not only fulfills personal needs but also becomes an indicator of social status. As a result, the textile industry has experienced rapid growth, contributing significantly to the economy, especially in countries such as Indonesia and Vietnam. However, textile production uses energy sources that are not environmentally friendly, producing greenhouse gas emissions that have negative impacts on the environment, such as global warming and climate change. Indonesia and Vietnam, as one of the developing countries that rely on industry as a profitable sector, act as the largest contributors of emissions in Southeast Asia. Indonesia and Vietnam face major challenges in reducing environmental impacts while maintaining economic growth. Efforts to reduce greenhouse gas emissions are an important priority for long-term sustainability. The implementation of clear, firm and targeted regulations plays an important role in enforcing rules that can protect the environment from perpetrators of destruction by the industrial sector.

Remission constitutes a right granted to inmates who meet specific requirements as a form of recognition for good behavior during imprisonment. This study aims to examine the requirements for granting remission to correctional inmates and analyze the societal impacts when remission is given to convicts of corruption, terrorism, and narcotics offenses. The research employs a normative juridical approach through a literature study. The findings demonstrate that remission possesses a clear legal foundation encompassing both general and specific requirements, particularly for perpetrators of serious crimes. General requirements include serving at least six months of imprisonment, demonstrating good behavior, and actively participating in guidance programs. For special crime perpetrators, additional requirements apply, including becoming justice collaborators, paying fines and compensation, and participating in deradicalization programs. However, granting remission to special crime convicts generates negative impacts on public perception of justice, deterrence effects, and the integrity of law enforcement. The research concludes that a more selective and accountable remission policy supported by public oversight is necessary to align with the objectives of correctional guidance and legal justice.