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This study examines the influence of financial literacy, Fear of Missing Out (FOMO), and influencer marketing on Generation Z's decision to use Buy Now Pay Later (BNPL) services in Dompu Regency. The rapid development of financial technology has encouraged the widespread adoption of BNPL as an alternative digital payment method, particularly among young consumers. However, the increasing use of this service also raises concerns regarding financial decision-making and consumer behavior. This research employed a quantitative approach using a survey method involving 100 Generation Z respondents selected through purposive sampling. Data were collected using a structured questionnaire with a five-point Likert scale and analyzed using multiple linear regression. The findings indicate that financial literacy has a positive and significant effect on BNPL usage decisions. Likewise, FOMO significantly influences individuals' decisions to utilize BNPL services, while influencer marketing also demonstrates a positive and significant contribution to users' decisions. Simultaneously, the three independent variables significantly affect BNPL usage decisions, explaining 27% of the variance in the dependent variable. These findings suggest that financial knowledge, psychological factors, and social influence collectively shape Generation Z's financial behavior. Therefore, strengthening financial literacy and promoting responsible use of digital financial services are essential to encourage more informed and sustainable financial decision-making.

Musi Rawas Utara Regency is categorized as an underdeveloped, frontier, and outermost (3T) region that still faces serious challenges in human development, particularly within the education dimension. Although the Human Development Index (HDI) indicates an upward trend, the School Enrollment Rate (SER) and the mean years of schooling at the secondary education level remain relatively low and lag behind other regions. This condition is influenced by limited access to secondary education, household economic vulnerability, and disparities in the quality and distribution of educators in remote areas. This policy paper aims to analyze secondary education issues as a primary obstacle to increasing the HDI of Musi Rawas Utara Regency and to formulate effective and sustainable policy alternatives. The method used is a qualitative descriptive analysis through a literature study, utilizing data from the Central Bureau of Statistics (BPS), regional planning documents, as well as relevant national regulations and policies. The analysis was conducted using a SWOT approach to identify the strengths, weaknesses, opportunities, and threats of the regional education policy. The results of the study show that improving the HDI requires integrated, affirmative, and region-based education policies. Three main policy alternatives recommended include expanding and equalizing access to secondary education, strengthening educational assistance and social protection for vulnerable families, and sustainably distributing and improving teacher quality. The implementation of these policies is expected to increase the SER, extend the mean years of schooling, and strengthen the quality of human resources as a foundation for sustainable development in Musi Rawas Utara Regency.

This study investigates the relationship between green practices and corporate tax avoidance, focusing on green accounting, environmental performance, and corporate social responsibility (CSR) among 19 Indonesian publicly listed companies from 2021 to 2024. The research aims to examine whether environmentally responsible strategies influence firms’ tax behavior and how sustainability practices mediate this relationship. A quantitative approach was employed, collecting data from corporate financial statements, ESG reports, and sustainability disclosures. The analysis included descriptive statistics, correlation tests, and pooled ordinary least squares regression to explore the effects of green accounting, environmental performance, and CSR on the effective tax rate (ETR) as a proxy for tax avoidance. Results indicate that green accounting is positively associated with higher ETR, suggesting reduced tax avoidance, while CSR negatively impacts ETR, implying that sustainability initiatives can be strategically used to mask aggressive tax planning. Environmental performance alone does not significantly affect tax behavior. These findings highlight the importance of transparency through green accounting to promote ethical tax practices, while cautioning that CSR may serve as a reputational tool rather than a mechanism for reducing tax avoidance. The study contributes to theoretical understanding in sustainability and corporate governance and offers practical insights for policymakers and corporate managers to align environmental and fiscal responsibilities.

The increasing emphasis on sustainable business practices has encouraged companies to integrate environmental and social responsibilities into their strategic and financial decision-making processes. This study investigates the influence of Green Accounting on Firm Value and examines the moderating role of Corporate Social Responsibility (CSR) within the Triple Bottom Line framework. A quantitative research design was employed using panel data from 23 energy, mining, and infrastructure companies listed on the Indonesia Stock Exchange during the 2022–2024 period, resulting in 69 firm-year observations. Secondary data were collected from annual reports and sustainability reports and analyzed using descriptive statistics, classical assumption tests, and Moderated Regression Analysis (MRA). The findings indicate that Green Accounting does not have a significant direct effect on Firm Value, while CSR also shows no significant direct influence. Furthermore, CSR is unable to significantly moderate the relationship between Green Accounting and Firm Value. These results suggest that sustainability initiatives implemented by Indonesian companies have not yet generated measurable short-term financial benefits, although they may contribute to long-term corporate legitimacy, stakeholder trust, and sustainable competitiveness. The study provides practical implications for corporate managers, investors, and policymakers by emphasizing the importance of strengthening sustainability reporting quality and integrating environmental and social strategies into long-term corporate value creation.

This study aims to examine the effect of Social Media Brand Engagement, Brand Trust, and Customer Satisfaction on Nescafé Brand Loyalty. A quantitative approach was employed using a explanatory research. Data were collected through questionnaires distributed to Nescafé consumers and analyzed using multiple linear regression with SPSS. The results indicate that Social Media Brand Engagement has a positive and significant effect on Nescafé Brand Loyalty, with a significance value of 0.001 (< 0.05). Customer Satisfaction also has a positive and significant effect on Nescafé Brand Loyalty, with a significance value of 0.001 (< 0.05). In contrast, Brand Trust does not have a significant effect on Nescafé Brand Loyalty, as indicated by a significance value of 0.506 (> 0.05). The coefficient of determination (R²) shows that Social Media Brand Engagement, Brand Trust, and Customer Satisfaction explain 61.2% of the variation in Nescafé Brand Loyalty, while the remaining 38.8% is influenced by other factors not included in this study. The findings suggest that consumer engagement on social media and customer satisfaction play important roles in strengthening brand loyalty toward Nescafé. Therefore, companies should focus on improving social media engagement strategies and maintaining customer satisfaction to enhance consumer loyalty.

This study applies a quantitative approach with a survey method as a data collection technique. Research data were obtained by distributing questionnaires to respondents who were the subjects of the study, namely small and medium enterprises (SMEs) engaged in shell craft in the coastal areas of Surabaya. The influence of digitalization and competitiveness on increasing income from digitalization was measured through the use of social media, e-commerce platforms, and the use of information technology in business activities. Meanwhile, the competitiveness variable was measured based on product quality, innovation, price, and marketing capabilities. Digitalization has a positive effect on increasing income for small and medium enterprises (SMEs) engaged in shell craft. The use of digital media has been proven to be able to expand the market and increase sales volume. In addition, competitiveness also affects income, where innovation is the main factor that drives increased sales value. Simultaneously, digitalization and competitiveness contribute significantly to increasing income for small and medium enterprises (SMEs). Support for related institutions and business actors in digital literacy, product innovation, and sustainable marketing strategies is needed to strengthen competitiveness and improve the welfare of coastal communities.

This study aims to analyze the inner conflict experienced by the female protagonist, Alina Suhita, in the novel Hati Suhita by Khilma Anis using Karen Horney’s psychological perspective. The study is motivated by the complexity of the psychological struggles faced by the main character in dealing with marital pressures, family expectations, and socio-cultural demands within a pesantren environment. This research employed a descriptive qualitative approach using content analysis. The data source was the novel Hati Suhita by Khilma Anis, while the research data consisted of textual excerpts depicting the protagonist’s inner conflicts. Data were collected through reading and note-taking techniques and subsequently analyzed based on Karen Horney’s theory of neurotic tendencies. The findings reveal that Suhita’s inner conflict is influenced by marital pressures, family demands, social expectations, as well as cultural and religious values that shape her personality. These conflicts are manifested through three neurotic tendencies: moving toward people, moving against people, and moving away from people. The tendency of moving toward people is reflected in her obedience, self-sacrifice, and need for acceptance. The tendency of moving against people appears in her efforts to maintain self-respect, assertiveness, and courage in confronting pressure. Meanwhile, the tendency of moving away from people is shown through emotional withdrawal, solitude, and the pursuit of inner peace. The findings indicate that the protagonist’s inner conflict is dynamic and functions as a form of psychological adjustment to basic anxiety and socio-cultural pressures throughout the narrative.

The surge in young investors in the country indicates that university students are increasingly drawn to the financial markets. Unfortunately, the soundness of students' investment choices often lacks a foundation of clear reasoning, as they remain swayed by social influences, limited insight, and the rapid technological advancements that facilitate access to investment opportunities. This study aims to unravel the determinants of students' investment decisions through the lens of the Theory of Planned Behavior (TPB), focusing on financial literacy, risk tolerance, and technology—three factors frequently examined in existing literature. A qualitative approach was adopted, involving a literature review of scholarly articles published between 2020 and 2024. Data gathered from relevant academic sources were analyzed using content analysis techniques to identify research patterns, conceptual relationships, and the consistency of prior findings. The results reveal that the Theory of Planned Behavior effectively explains students' investment decisions through the interplay of attitudes, subjective norms, and perceived behavioral control. Financial literacy emerges as the most robust and consistent determinant influencing investment decisions; risk tolerance shapes investment preferences; and technology acts as a catalyst, enhancing accessibility and convenience. These findings suggest that deepening financial literacy—supported by optimal technology use and adequate risk awareness—can empower students to make investment decisions that are rational, well-calculated, and long-term oriented.

Language errors in public spaces are still frequently found in various media, such as signboards, banners, billboards, and posters. This phenomenon not only indicates a deviation from standard Indonesian language rules but also has the potential to influence how people understand and use language. This study aims to describe the forms of language errors in public spaces, analyze them from a critical linguistic perspective, and identify their implications for public literacy. The method used is descriptive qualitative research with a critical linguistic analysis approach. Data in the form of examples of language use in public spaces are analyzed based on aspects of spelling, diction, and sentence structure, then interpreted in relation to the social practices and ideologies that underlie them. The results of the study indicate that the dominant language errors include spelling errors, inappropriate word choice, and the use of ineffective sentence structures. From a critical linguistic perspective, these errors are not only caused by a lack of mastery of language rules but are also influenced by social habits, the reproduction of deviant language practices, and the tendency to use foreign languages ​​to construct a certain image. These findings indicate that repeated exposure to language that does not conform to rules can affect the quality of public literacy. Therefore, it is necessary to strengthen critical literacy and increase language awareness so that society is able to use and evaluate language more appropriately and responsibly.

Social media is a platform for obtaining information, entertainment, and real-time communication. One of the platforms widely used in business activities is Instagram due to its ease of use and effectiveness as a promotional medium. However, the use of social media needs to be supported by appropriate visual element management to attract attention and build consumer trust. This study aims to analyze the relationship between visual elements in content, brand identity formation, and their influence on consumer perception. The method used is qualitative, involving observation, interviews, and questionnaires distributed to 124 respondents. The results show that before the redesign, Kopi Kutjur's content lacked visual consistency. After implementing consistent visual elements such as color palette, typography, supergraphics, and layout, the content becomes more structured and develops a clearer brand identity.  Keywords: Instagram, Visual Elements , Brand Identity, Digital Promotion, Local  Cofee  

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.

The rapid development of financial technology, particularly online lending, has transformed consumption patterns among working-age individuals by providing easy access to digital credit. This study aims to analyze the influence of financial literacy and online loans on the consumptive lifestyles of gas station workers in the Bululawang area. An explanatory quantitative approach was employed, with all gas station workers serving as the study population. A saturated sampling (census) technique was applied, and data were collected through digital Likert-scale questionnaires. The hypotheses were tested using Multiple Linear Regression Analysis. The findings indicate that financial literacy does not significantly reduce consumptive lifestyles, suggesting that financial knowledge alone is insufficient to control spending behavior without strong self-discipline. In contrast, the use of online loan applications has a significant positive effect on consumptive behavior, as rapid access to credit creates a perception of greater purchasing power and encourages impulsive spending to satisfy lifestyle and social prestige. Simultaneously, limited financial literacy combined with easy access to digital credit significantly increases consumptive lifestyles. The study concludes that improving financial management requires not only theoretical financial literacy but also practical financial discipline. Therefore, companies are encouraged to provide continuous financial education and develop safer internal financing alternatives to reduce workers' dependence on digital lending platforms.

This study aims to examine the role of Ahlussunnah wal Jama'ah (Aswaja) An-Nahdliyah in strengthening religious moderation among young people amid increasingly complex, pluralistic, and digitalized societies. Globalization, advances in information technology, and easy access to diverse religious perspectives through digital media have influenced the religious attitudes and behaviors of younger generations, highlighting the need to reinforce moderate religious values. Aswaja An-Nahdliyah promotes the principles of tawassuth (moderation), tasamuh (tolerance), tawazun (balance), and i'tidal (justice) as the foundation for social, national, and civic life. This study employed a qualitative approach using a library research method. Data were collected from books, scientific articles, official documents, and relevant literature on Aswaja An-Nahdliyah and religious moderation. The data were analyzed using content analysis to identify the contribution of Aswaja values in fostering moderate attitudes among young people. The findings indicate that Aswaja An-Nahdliyah plays a strategic role in internalizing inclusive, contextual, and tolerant Islamic values through formal and non-formal education, youth organizations, religious study groups, and digital media. The implementation of these values enhances tolerance, respect for diversity, patriotism, and critical awareness among young people in confronting radical and intolerant ideologies, thereby supporting the development of a harmonious and peaceful pluralistic society.

The development of digital technology encourages companies to utilize social media as a digital marketing tool in supporting communication and business service marketing activities. This study aims to analyze the implementation of social media as a digital marketing tool in the Business Services Division of Telkom Bogor and to identify the forms of interaction and audience engagement through social media. This study used a qualitative approach with a descriptive method. Data collection techniques were conducted through observation, semi-structured interviews, and literature studies. The research informants consisted of internal parties involved in managing the company’s social media and followers of the company’s social media accounts as audience representatives. The data were analyzed using thematic analysis techniques. The results showed that social media is utilized as a promotional tool, a medium for delivering service information, increasing Brand awareness, and strengthening relationships with customers. The social media platforms used include Instagram, TikTok, YouTube, Facebook, LinkedIn, and WhatsApp Business, each having different communication functions according to audience characteristics. The implementation of social media is carried out through the stages of content planning, content creation, content publishing, audience engagement, and evaluation and reporting. The findings also indicate that visual content quality, information relevance, and publication consistency influence audience engagement with the company’s social media. Overall, social media is considered effective in supporting the company’s digital marketing activities through interactive digital communication based on audience needs.

The development of sustainability concepts in the banking sector has encouraged companies to implement Environmental, Social, and Governance (ESG) principles and develop Green Investment initiatives as part of their long-term business strategies. This study aims to examine the effect of ESG implementation and Green Investment on the firm value of banking companies listed on the Indonesia Stock Exchange during the 2022–2025 period. The research employed a quantitative approach using panel data regression analysis. Model selection was conducted through the Chow, Hausman, and Lagrange Multiplier tests, which indicated that the Random Effect Model (REM) was the most appropriate model for the analysis. The results reveal that ESG has a positive and significant effect on firm value, indicating that better implementation of Environmental, Social, and Governance practices enhances a company's value in the perception of investors and the market. Conversely, Green Investment has a negative and significant effect on firm value. This finding suggests that Green Investment is still perceived as a costly activity and has not yet generated direct economic benefits in the short term. Simultaneously, ESG and Green Investment significantly influence firm value, with the model explaining 35.1% of the variation in firm value. The findings imply that banking companies should continuously improve the quality of ESG implementation and optimize the management of Green Investments to create greater firm value and support long-term business sustainability.

This study examines students’ interest in participating in the Al-Kautsar Tahfidz Dormitory Program at MAN 1 Baubau and identifies the factors influencing their participation. The study also seeks to provide a deeper understanding of how both internal and external conditions shape students’ willingness to engage in the program. Using a qualitative descriptive approach, data were collected through semi-structured interviews with dormitory supervisors, participating students, and non-participating students. Additional supporting information was also gathered through informal discussions and observation in the dormitory environment to strengthen the data validity. Data were analyzed through data reduction, data presentation, and conclusion drawing in an iterative process to ensure accurate interpretation. The findings indicate that students’ interest is shaped by internal factors, such as religious motivation, the desire to memorize the Qur’an, and self-improvement, as well as external factors, including parental support, peer influence, program socialization, and the religious dormitory environment. Conversely, low interest is associated with limited family support, low self-confidence in Qur’anic literacy, competing activities outside school, and perceptions of a demanding dormitory schedule. Overall, the program contributes positively to students’ religious character, discipline, and Qur’anic memorization skills, although variations in student interest remain evident depending on their personal and environmental conditions.

The rapid growth of TikTok has transformed digital communication practices and created new opportunities for content creators to establish stronger relationships with their audiences. From the perspective of Digital Public Relations, communication style plays a crucial role in influencing follower engagement and enhancing the effectiveness of online interactions. This study aims to examine the communication styles employed by TikTok content creators to build and strengthen follower engagement. The research adopts a qualitative approach using the Systematic Literature Review (SLR) method by analyzing relevant scholarly articles published between 2021 and 2026. The findings reveal that communication styles emphasizing authenticity, interactivity, storytelling, content consistency, and emotional connection significantly contribute to higher audience engagement, as reflected in the number of likes, comments, shares, and active participation. Furthermore, the effective use of trending content, TikTok's algorithmic features, and adaptive communication strategies strengthens relationships between content creators and followers while enhancing credibility and digital presence. The review also identifies opportunities for future research on the influence of audience characteristics, digital culture, and evolving social media algorithms on the development of sustainable engagement in digital communication.

The proliferation of social media interactions frequently results in an increased risk of cyberbullying. This study aims to evaluate the impact of digital literacy, digital security, and digital communication on cyberbullying prevention among Generation Z TikTok users. Employing an explanatory quantitative approach, data were collected through online questionnaires distributed to Generation Z students in the Information Systems Study Program at Universitas Internasional Batam. The respondent data were then analyzed using the Partial Least Square-Structural Equation Modeling (PLS-SEM) technique. The analytical results reveal that digital literacy does not significantly affect cyberbullying prevention. Conversely, both digital security and digital communication demonstrate a significant impact on cyberbullying prevention. Among the investigated variables, digital communication exerts the most dominant influence on preventing cyberbullying. These findings suggest that preventing cyberbullying requires more than merely digital knowledge; it heavily relies on the implementation of digital security measures and the capacity for ethical communication in digital environments. Ultimately, this research is expected to serve as a valuable reference for formulating effective cyberbullying mitigation strategies for Generation Z across social media platforms.

The low creative thinking skills of students in learning Social Science (IPS) in elementary school, especially in the aspect of originality, is the background of this research. This research aims to find out the influence of Augmented Reality-based interactive cultural map media on the creative thinking skills of primary school grade IV students. This research uses a quantitative approach with a one group pretest-posttest design. The research subjects were 35 grade IV students at one of the elementary schools in Gresik who were selected with a saturated sampling technique. A research instrument in the form of a description test that measures creative thinking skills based on four aspects, namely fluency, flexibility, originality, and elaboration. Data analysis was carried out using the normality test and the paired t test. The research results show that there is an average increase in the student's creative thinking skills score from 9.31 in the pretest to 12.80 in the posttest. The t test results show a significant difference between before and after treatment. These findings show that Augmented Reality-based interactive cultural map media has a positive effect on students' creative thinking skills. The implication of this research is that Augmented Reality-based media can be used as an alternative to IPS learning innovation in elementary schools to improve students' creative thinking skills in 21st century learning.

This study aims to analyze the discrepancy between regulations and social realities in fulfilling the right to education in Indonesia. Normatively, the state has established a strong legal framework to guarantee the right to education, as stipulated in the 1945 Constitution and various educational policies. However, in practice, there remains a significant gap between policy and actual conditions in society. This research employs a qualitative approach using a juridical-normative method combined with an empirical (sociological) approach. Data were collected through library research from various sources, including laws and regulations, academic journals, and reports from official institutions. The findings indicate that the discrepancy is reflected in three main aspects: unequal distribution of educational facilities, disparities in the quality of education, and the existence of children who have not accessed education. These issues are influenced by factors such as limited infrastructure, unequal distribution of teachers, geographical challenges, and socio-economic conditions. Therefore, it can be concluded that the fulfillment of the right to education in Indonesia has not been fully optimal due to ineffective and non-adaptive policy implementation. Hence, more comprehensive and contextual efforts are required to achieve an equitable, inclusive, and accessible education system for all.