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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.

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.

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.

In the increasingly fierce business competition, understanding the factors that influence consumer buying interest is crucial. This study analyzes the effect of product quality and price on consumer purchase intention of Tofu Baxo Ibu Pudji in Pamularsih, Semarang City. Using a quantitative survey method, data was collected from 50 respondents through questionnaires. The results showed that product quality and price have a strong and positive relationship with consumer buying interest. The correlation test shows that product quality has a calculated r value of 0.68 and price of 0.62, both of which are greater than r table (0.2787), indicating a significant relationship. Partial regression test (t-test) shows that product quality (t count = 38.83) and price (t count = 6.96) have a significant effect on purchase intention (t table = 2.01063). The simultaneous test (F-test) shows that product quality and price together have a significant effect on buying interest with an F value of 26.1168 (F table = 3.200). The coefficient of determination (R2) shows that product quality and price explain 52.63% of the variation in consumer buying interest, while 47.37% is influenced by other factors. The results of this study provide insight for business owners in improving quality and pricing strategies to increase competitiveness and sales volume.

For today’s young generation, Shopee PayLater makes it easy to make payment transactions. This research aims to determine the influence of financial literacy and social media on the decision to use Shopee Paylater among the young generation of Surakarta, Indonesia. This research is quantitative research. Using multiple linear regression analysis, through immersion tests, validity tests, reliability tests, classical assumption tests and F tests. The population in this study is the younger generation in Surakarta. The sample for this research was 60 samples. The results of this research show that financial literacy and social media both partially influence the decision to use Shopee Paylater.

The quality of financial reporting has become increasingly important in the digital era, particularly for manufacturing companies facing complex operational challenges. The implementation of accounting information systems (AIS) and human resource competency are critical factors that may influence financial reporting quality. This study aims to examine the effect of accounting information systems implementation and human resource competency on the financial reporting quality of manufacturing companies listed on the Indonesia Stock Exchange (IDX). This quantitative study employed a survey design with primary and secondary data collection. The sample consisted of 150 manufacturing companies listed on IDX during 2020-2023, selected using purposive sampling. Data were collected through structured questionnaires distributed to finance managers and financial statement analysis. Multiple regression analysis was used to test the hypotheses. The findings indicate that accounting information systems implementation has a significant positive effect on financial reporting quality (β = 0.456, p < 0.01). Human resource competency also shows a significant positive effect on financial reporting quality (β = 0.387, p < 0.01). The simultaneous effect of both variables explains 68.7% of the variance in financial reporting quality (R² = 0.687, F = 165.42, p < 0.01). Both accounting information systems implementation and human resource competency significantly enhance financial reporting quality. Manufacturing companies should prioritize investing in advanced AIS technology and developing human resource competencies to improve their financial reporting quality.

The purpose of this study was to test and analyze the effect of GRC and Intellectual Capital on firm value through financial performance in banking companies. The population in this study are all banking companies listed on the Indonesia Stock Exchange for the 2021-2023 period. Sampling using purposive sampling method. The data used is secondary data sourced from annual reports and financial reports. The data analysis technique used in this research is the SmartPLS 4 program. The results of this study indicate that GRC has no significant effect on financial performance and firm value, Intellectual capital has no effect on firm value but intellectual capital has a significant and positive effect on financial performance. Furthermore, financial performance has no influence on firm value. GRC mediated by financial performance has no effect on firm value.  Intellectual Capital mediated by financial performance has no effect on firm value.

This study examines the sustainability of religious activities at Al-Irsyad Mosque before and after the establishment of the West Sumatra Grand Mosque, as well as the contributing factors from mosque administrators and congregants in maintaining these activities despite the presence of the new mosque. The research employs a qualitative descriptive method with a fieldwork approach. Data collection techniques include direct observation, in-depth interviews with mosque administrators and congregants, and documentation of religious activities. Data were analyzed through reduction, presentation, and conclusion/verification, with source, technique, and time triangulation employed to ensure data validity.The results indicate that religious activities at Al-Irsyad Mosque continue consistently in various forms, such as congregational prayers, Qur'anic studies, and other religious-social programs. In fact, new services have been added, such as funeral management, which originated from the initiative of the mosque administrators rather than being influenced by the presence of the Grand Mosque. However, a technical disturbance was identified—namely, the disruption of prayer concentration due to overlapping use of loudspeakers (microphones) from the West Sumatra Grand Mosque when activities occur simultaneously.The sustainability of religious activities at Al-Irsyad Mosque is supported by three main factors: effective and visionary leadership, a strong sense of ownership among congregants, and innovative programs tailored to community needs. The firm commitment of the mosque administrators and the active participation of the congregants are key to ensuring the continued role of Al-Irsyad Mosque as a center for religious life amidst external challenges.

This study examinesthe factors influencing tax compliance among Generation Z in Solo Raya, Indonesia, with a particular focus on the challenges of low compliance within the informal sector. Employing a quantitative approach, data were gathered through closed questionnaires distributed to 135 respondents and analyzed using Structural Equation Modeling -Partial Least Squares(SEM-PLS) via SmartPLS 3. The results revealthat reference groups and tax knowledge have a significant positive impacton tax compliance, whereas thedigitalization ofthe tax system and social media donot demonstratea significant effect. Thesefindings underscore the critical role of social influence and tax education in improving compliance while indicating that digitalization efforts and social media campaigns require further refinement. This research contributesto the development of effective government policies aimed at enhancing tax compliance among Generation Zthrough targeted educational initiatives and the strategic application of technology.

The aim of this research is to: 1) determine an influence of entrepreneurial learning on the entrepreneurial interest of students in the UNS Office Administration Education study program; 2) determine an influence of the social environment on the entrepreneurial interest of students in the UNS Office Administration Education study program; and 3) determine an influence of entrepreneurial learning and the social environment together on the entrepreneurial interest of UNS Office Administration Education students. This research uses a quantitative approach with correlational methods. The population in this research is all students from the 2019 and 2020 Office Administration Education Study Program, totaling 113 students. This research uses a proportional stratified random sampling technique for sampling. The data analysis in this research uses multiple linear regression analysis techniques with the help of the IBM SPSS 24.0 program. The research results show that: 1) there is a positive influence of entrepreneurial learning on interest in entrepreneurship as evidenced by the calculated t value (1.712) > t table (1.658). 2) there is a positive influence of the social environment on interest in entrepreneurship as evidenced by the calculated t value (2.099) > t table (1.658). 3) there is a positive influence of entrepreneurial learning and the social environment together on interest in entrepreneurship as evidenced by the value of Fcount (6.287) > Ftable (3.08). The research results also show that entrepreneurial learning and the social environment together can influence interest in entrepreneurship by 10.3%, while the other 89.7% is influenced by other variables. Therefore, the overall results of this data analysis support the existing hypothesis.  

The development of technology and social media, especially TikTok, has changed the way consumers interact with products and brands. This article aims to explore the impact of the language and communication used on TikTok on consumer behavior, especially in the context of impulse purchases. Through a qualitative approach, the study analyzed TikTok content that focuses on product promotion and how language and communication styles influence purchasing decisions. The results show that the use of engaging and communicative language on TikTok can increase buying interest and encourage consumptive behavior among users.

This study aims to analyze the effect of return on asset (ROA), current ratio (CR), and company size on the value of companies in the metal and similar industrial sub-sector listed on the Indonesia Stock Exchange during the 2021-2022 period. The research was motivated by the need to understand how financial indicators and company characteristics influence the overall market value of companies in this particular industry. The hypothesis of the study was formulated based on theoretical frameworks and previous empirical research findings. To conduct this study, a purposive sampling method was employed, which involved selecting companies based on certain predetermined criteria. A total of 58 companies from the metal and related sectors were included in the sample. Data for the study was gathered from annual financial reports and analyzed using multiple linear regression techniques to test the proposed hypotheses.The results indicate that company size does not have a significant effect on the company value, suggesting that factors such as financial performance may be more crucial in determining value than the size of the company itself. However, the study found that both return on assets (ROA) and current ratio (CR) have a significant positive impact on company value. These findings emphasize the importance of efficient asset management and liquidity in increasing a company’s market value. This study contributes to a deeper understanding of the financial factors that influence the value of companies in the metal and industrial sectors and provides insights for investors and management.

The purpose of this study was to determine the effect of macro fundamentals, micro fundamentals, financial performance, and company ownership on the value of companies with state ownership structures listed on the Indonesia Stock Exchange in 20219 to 2023. This research uses a quantitative descriptive approach using secondary data for independent and dependent variables. Data is obtained from financial reports, annual reports, and various online platforms including the Indonesia Stock Exchange website. This research targets all state-owned companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, with six companies selected using the random sampling method. The results of hypothesis testing show that one independent variable has a significant influence on the dependent variable, while the other eight variables do not have a significant influence on firm value.

The background of this research is the low level of employee performance in the Civil Service Police Unit and the Sikka Regency Fire Department. This research aims to: (1) determine the description of employee performance, leadership and work loyalty; (2) analyze the influence of Leadership and Work Loyalty on employee performance both partially and simultaneously. The population in this study were employees of the Sikka Regency Civil Service Police Unit and Fire Department, totaling 94 people. Because the population is limited, this research was conducted by census or saturated sampling. Data was collected through questionnaires and analyzed using descriptive methods and inferential statistics, namely multiple linear regression. Hypothesis testing is carried out through the F test and t test. The results of the descriptive analysis show that the background to the employee performance variable is in good criteria, the Leadership variable is in good criteria, then the Work Loyalty variable is in good criteria. The statistical results of the t test show that partially the Leadership variable has a positive and significant effect on employee performance. Furthermore, the Work Loyalty variable has a positive and significant effect on employee performance. The statistical results of the F test show that simultaneously the Leadership and Work Loyalty variables have a significant effect on employee performance. The results of the determination analysis show that the two independent variables in this study are able to explain variations in the ups and downs in performance of employees at the Civil Service Police Unit and the Sikka Regency Fire Department by 31%.

This service aims to socialize the mathematical connection to the concept of Element (demand and supply for MSME products in North Pelawi Village, Babalan District, Langkat Regency. This service activity is carried out by a service team consisting of lecturers and students who aim to provide briefings in the form of socialization to the community of business actors and MSME owners where with this activity it is hoped that there will be awareness and motivation of business actors to relieve the importance of applying mathematical concepts in the context of the connection or tension between the amount of demand and supply. So to predict the amount of demand and the amount of supply at a certain price is not difficult. Because with the ability to predict and control the number of goods offered, the price will be able to be conditioned to be stable and still within reasonable limits. For this reason, the role of business actors has a great influence on the sustainability and development of the business carried out so that the goal of obtaining maximum profits for better MSME performance is obtained. This service was carried out in North Pelawi Village by previously recording business actors around North Pelawi Village with the aim that MSMEs that have been run so far can better apply an understanding of mathematical concepts that are connected to the demand and supply elements for products produced in a certain period or period of time.

The aim of this study is to find out the influence of Current Ratio, Leverage, Return on Total Assets, and Company on Bonds Rating in non-financial service industry sector listed on the Indonesia Stock Exchange. This research is uses secondary data from the Indonesia Stock Exchange listed company and list of companies that had been rated by PT Pefindo in 2014-2018. While the sampling method selection uses purposive sampling and the results are 15 non-financial service companies. The regression model is using an ordered logistic regression by IBM SPSS 23 version software. The research result shows that Current Ratio, Return on Total Assets, and Company Size partially have a significant influence on Bonds Rating. While Leverage has no significant influence on Bonds Rating.

The image of government bureaucracy is influenced by the performance of public service agencies. For this reason, it is necessary to carry out continuous reform, in anticipating and adapting to developments in society. In an effort to improve the image, performance and professionalism of government agencies towards good governance, it is important to have unity of direction and views among government employees. In this research the problem is how the government of Kuala Kurun District, Gunung Mas Regency, Central Kalimantan Province improves the quality of public services and what only inhibiting factors in improving the quality of public services This research uses a qualitative approach, the data displayed is generally in the form of actual and accurate sentence descriptions and connects the problems studied with a qualitative approach. Researchers go out into the field to research the object of study and hold direct interactions with the community with the aim of obtaining in-depth information about this matter, conducting in-depth interviews and observations The results of this research show that the public service bureaucracy at the Kuala Kurun Subdistrict Office has not been maximized, public satisfaction with services in the dimensions of reliability, responsiveness, guarantees, empathy and direct evidence is implemented with minimum standards, this is because there is still an imbalance in the distribution of tasks and implementation The work that is the responsibility of employees at the Kuala Kurun Village Office, especially the main tasks and functions that have been determined. The causal factor is limited facilities and infrastructure which influences the provision of maximum public services. From the results of this research, it is recommended to evaluate the performance of public services, so that bureaucratic reform can be implemented in the Kurun Village Office, Gunung Mas Regency, Central Kalimantan Province.

Masculinity is a social construct often internalized in society through various forms, including literary works. This study aims to analyze the representation of masculinity in Boy Candra's novel Trauma, particularly through male characters interacting with the protagonist, Kimara. This research employs the approaches of literary sociology, gender theory, and trauma theory to understand how masculinity is depicted. Data were collected through a critical reading technique applied to the novel's text. The analysis reveals that masculinity is represented in various forms, ranging from emotional dominance to expressions of affection, as well as the influence of trauma in shaping gender dynamics. These findings emphasize that masculinity in Trauma is not an innate trait but a social construct influenced by emotional and social contexts. The study contributes to gender studies and Indonesian literature, while also enhancing readers’ understanding of the complexity of masculinity in literary works.

Masculinity is a social construct often internalized in society through various forms, including literary works. This study aims to analyze the representation of masculinity in Boy Candra's novel Trauma, particularly through male characters interacting with the protagonist, Kimara. This research employs the approaches of literary sociology, gender theory, and trauma theory to understand how masculinity is depicted. Data were collected through a critical reading technique applied to the novel's text. The analysis reveals that masculinity is represented in various forms, ranging from emotional dominance to expressions of affection, as well as the influence of trauma in shaping gender dynamics. These findings emphasize that masculinity in Trauma is not an innate trait but a social construct influenced by emotional and social contexts. The study contributes to gender studies and Indonesian literature, while also enhancing readers’ understanding of the complexity of masculinity in literary works.

Roads play a crucial role in economic development, especially for Micro, Small, and Medium Enterprises (MSMEs). In North Sumatra, the rapid development of toll roads has significantly impacted the accessibility and efficiency of goods and services distribution. This study aims to analyze the influence of toll road development on the growth of MSMEs in the region. Utilizing statistical data and case studies, this research demonstrates that infrastructure improvements contribute to local economic growth and enhance the competitiveness of MSMEs.