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The problem raised in this study is how the process of internalizing religious values ​​and independence of female students through ma'had activities at IDIA Prenduan and what are the implications of internalizing religious values ​​and independence of female students through ma'had activities at IDIA Prenduan. This study uses a qualitative descriptive approach with a case study type. The methods used are interview, observation, and documentation methods. For data analysis, the researcher used the Miles, Hubberman and Saldana model, through data collection, data condensation, data presentation and drawing conclusions. From the validity of the data, the researcher used triangulation with source triangulation. The results of this study indicate that the process of internalizing religious values ​​and independence of female students through ma'had activities at the Al-Amien Prenduan Islamic Boarding School Institute has 3 stages, namely (1) the value transformation stage, namely through lectures, istirham, dawn lectures, and tadarrus muwajjah. (2) the value transaction stage through dirosah sobahiyah, tahsinul qiro'ah, and muhadhoroh activities. (3) trans-internalization stage, namely the habituation of female students and enforcement of regulations. The implications of the internalization of religious values ​​and independence of female students through the ma'had activities at the Al-Amien Prenduan Islamic Education Institute are that female students have targets, planning, can appreciate time, and become mature.

This study explores the impact of an entrepreneurial mindset on business growth, with a particular focus on startups in developing economies. Through a case study approach, it examines how entrepreneurial traits such as innovation, risk-taking, and resilience contribute to overcoming challenges unique to these markets, including limited access to resources, unstable regulatory environments, and financial constraints. The research identifies key strategies employed by successful entrepreneurs to drive growth, create competitive advantages, and foster sustainable development. The findings highlight the critical role of entrepreneurial mindset as a catalyst for navigating complexities and achieving scalability in dynamic and resource-constrained environments. This study provides valuable insights for policymakers, educators, and aspiring entrepreneurs aiming to support and enhance the startup ecosystem in developing economies.

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.

This study aims to analyze the influence of knowledge and motivation on accounting students' interest in choosing a career in taxation. The case study was conducted on students of the Accounting Study Program, Dua Saudara Bitung College of Business and Management and Petra Bitung College of Economics. The low interest of students in pursuing a career in taxation is often caused by a lack of knowledge about taxation and existing job opportunities. This study uses a quantitative approach with a survey method through a questionnaire. The results of this study are that Tax Knowledge (X1) has a significant and positive influence on Career Interest in Taxation (Y). This can be seen from the calculated t value of 4.157 which is greater than the t table (1.66543) and a very small significance value (0.000 0.05). Motivation (X2) has a significant and positive influence on Career Interest in Taxation (Y). The t-value for motivation is 3.059, which is greater than the t-table (1.66543), with a significance value of 0.003 0.05. It is concluded that both Tax Knowledge (X1) and Motivation (X2) have a significant influence on Career Interest in Taxation (Y) at the Bitung Dua Sudara Business and Management College and the Bitung Petra College of Economics. This shows that to increase career interest in taxation, it is important to develop knowledge and motivation related to the field. These two variables positively influence an individual's desire to pursue a career in the taxation profession.

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.

This study analyzes the effect of green accounting, carbon emission disclosure, and environmental performance on firm value. The research is motivated by growing awareness of environmental sustainability, climate change concerns, and the demand for corporate transparency and accountability in managing environmental impacts. Firms are expected not only to achieve financial goals but also to actively manage environmental responsibilities to create long-term value for stakeholders. The research sample consists of 64 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023 that meet the purposive sampling criteria and provide complete sustainability and annual reports. A quantitative approach is used with secondary data from annual and sustainability reports. The independent variables are green accounting (X1), carbon emission disclosure (X2), and environmental performance (X3), while the dependent variable is firm value (Y), measured by Tobin’s Q ratio. Multiple linear regression analysis is applied along with classical assumption testing to ensure reliability, followed by partial and simultaneous hypothesis testing. The results indicate that green accounting has no significant effect on firm value, implying that adopting green accounting alone may not influence investor perceptions without broader environmental initiatives. Conversely, carbon emission disclosure and environmental performance have a positive and significant effect on firm value, showing that transparent reporting and measurable environmental improvements can strengthen market confidence. The R² value is 4.4%, suggesting other factors also contribute to firm value. Simultaneously, all three variables significantly affect firm value, highlighting the combined importance of environmental responsibility. The findings provide practical insights for managers, investors, and policymakers: implementing sustainability practices, particularly carbon emission disclosure and improved environmental performance, can enhance investor trust, strengthen corporate reputation, and ultimately increase firm value in the competitive market.

The study aims to investigate the impact of brand image and Product Quality Performance of Oppo smartphones. The main objective of the study was to analyze the effect of product quality preference by consumers. This type of research uses a quantitative approach and multiple techniques were used for data analysis in this research. The population of this research is the citizens of Bangladesh who knows and using the smartphone Oppo products. A sample of this research is 150 respondents using the purposive sampling method. The various regression analyses were used in testing hypothesis. SPSS was used for the data -analyzing purpose in this research. The research has indicated that Brand image significantly effects Oppo Telecom performance and quality of products too. Basically research is prepared on the basis of practical observation and determines whether brand image could have a significant impact on the smartphone’s service at OPPO Mobile Company Ltd. This research was developed to learn about the practical scenario of a Telecommunications Company. These papers were conducted to find out the branding strategy of OPPO mobile performance in the telecom industry.

The study aims to investigate the impact of brand image and Product Quality Performance of Oppo smartphones. The main objective of the study was to analyze the effect of product quality preference by consumers. This type of research uses a quantitative approach and multiple techniques were used for data analysis in this research. The population of this research is the citizens of Bangladesh who knows and using the smartphone Oppo products. A sample of this research is 150 respondents using the purposive sampling method. The various regression analyses were used in testing hypothesis. SPSS was used for the data -analyzing purpose in this research. The research has indicated that Brand image significantly effects Oppo Telecom performance and quality of products too. Basically research is prepared on the basis of practical observation and determines whether brand image could have a significant impact on the smartphone’s service at OPPO Mobile Company Ltd. This research was developed to learn about the practical scenario of a Telecommunications Company. These papers were conducted to find out the branding strategy of OPPO mobile performance in the telecom industry. 

This study investigates the impact of economic policy uncertainty (EPU) on firm value and examines the role of corporate diversification between EPU and firm value. The research utilizes data from food and beverage companies in three countries Indonesia, Malaysia, and Thailand covering the period from 2019 to 2023, with 530 observations from 106 companies. It employs index-based measures for EPU and corporate diversification. Data is processed using Eviews 12, with the selected regression analysis model being the Random Effect Model (REM). The results indicate that diversification has a positive and significant effect on firm value, while EPU does not have a significant influence. Additionally, diversification cannot moderate the negative effects of EPU on firm value. Control variables positively influence firm value, including dividends, debt ratio, and operating cash flow.

Fornication is all acts related to sexual life that violate decency (decency) including sexual intercourse outside of marriage. The Criminal Code classifies criminal acts of sexual abuse where the victim is a child. Children are the younger generation and potential human resources, therefore perpetrators of criminal acts of sexual abuse against children must be subject to appropriate punishment. The focus of the study in this research is to find out the side of justice in the decision of the panel of judges which is not in accordance with the actions of the defendant (Decision Study Number 07/Pid.Sus.A/2023/Pn Byw) case study of Banyuwangi Regency from the demands of the public prosecutor to the decision of the panel of judges what was imposed on the defendant was in accordance with the defendant's actions. From the results obtained in this research, the public prosecutor in his demands did not match the defendant's actions. The author feels that the panel of judges and public prosecutors in their decision gave criminal sanctions to the defendant that were not in accordance with the defendant's actions, because the perpetrator had more than one case.

The objective this study is to analyze the implementation of Bandung Barat Regency Regional Regulation No. 5 of 2018 about the Placement and Protection of Indonesian Migrant Workers (PMI) originating from Bandung Barat Regency referring to the Hill and Hupe's theory of Policy Implementation. This matters all the more since the migrant worker-related cases that garner the highest volume if not interest–like illegal, clandestine worker departures, back wages, and exploitation–reflect the lack of protection systems, the unmet obligation towards the respect of individual rights and human dignity. This qualitative case study reveals key factors influencing policy implementation — low levels of socialization and knowledge about the regulation among migrant workers, absence of inter-agency coordination and poor resources for monitoring and enforcement In addition, it builds upon the variables presented by Hill and Hupe in order to present a more integrated analysis of the implementation process of the policy. These results highlight failures in the system, including the lack of inter- agency cross country collaboration and low resource allocation toward the functions that protect PMI. In light of this, the study makes a range of recommendations including for better policy socialization, improved inter-agency coordination and enforcement, and strengthening resourcing and legal compliance capabilities. Practical implications This study advances the theory of public administration and provides practical insights for policymakers, particularly for strengthening the protection of Indonesian migrant workers in an effective manner.

Since early 2021, the population administration service in Bandung Regency has been supported by service innovations implementation through an online service system, with the presence of the SAKEDAP application. Hence, the Population and Civil Registration Office of Bandung Regency makes use of Information and Communication Technology as an application of Agile Governance in order to deal with the dynamics of the environment. Nevertheless, at the implementation level of the newest version of SAKEDAP application, the limit of the Q-Ban is only 150 queues a day from 4,000 applicants per day. To tackle these problems, outreach should be tailored through a broad range of accessible media platforms, the recruitment of IT specialists to assure the strength of the system and the ability to increase capacity when necessary. Such measures, which, will enhance public understanding and easier access to services, are consistent with the ideals of the good governance which espouses efficiency and responsiveness. The objective of this study is to discover and analyze Agile Governance based Integrated Population Queue System Service in the Population and Civil Registration Office of Bandung Regency. Observer-participant, in-depth interviews and document review were the main data collection techniques used. In addition to Good Enough Governance, business- driven, Human Focused, Based on Quick Wins, Systematic and Adaptive Approach, Simple design and Continuous Responsiveness, based on the research conducted, the researcher found the responsiveness factor or the ability factor, which is intended to help and provide fast service to customers with clear information and can support the successful implementation of Agile Governance.

Community Health Centers (Puskesmas) are facilities established to implement promotive, preventive, curative, and rehabilitative health services by the government, local authorities, and the community. The system of drug planning and procurement plays a pivotal role in determining drug availability and the budget allocation required. This study aims to evaluate the process of drug planning and procurement using a combination of the ABC-VEN and Reorder Point (ROP) methods at the Belik Community Health Center, Pemalang Regency. This research is a descriptive analysis employing a retrospective case study design with data collection from January to December 2023 and supported by interviews. The results show that the ABC-VEN combination analysis identified: AV group (1 item; 0.29%; cost IDR 4,662,000), AE (45 items; 12.86%; IDR 271,578,813), AN (7 items; 2.00%; IDR 65,272,502), BV (7 items; 2.00%; IDR 7,825,526), BE (53 items; 15.14%; IDR 70,352,382), BN (11 items; 3.14%; IDR 15,283,936), CV (19 items; 5.43%; IDR 3,687,488), CE (194 items; 55.43%; IDR 42,690,036), and CN (13 items; 3.71%; IDR 2,779,589). Drugs in groups AN, BN, and CN (Additional group) should be prioritized for reduction; AE, BE, and CE (Main group) are second priority; while AV, BV, and CV (Priority group) must always be available. The highest Reorder Point (ROP) was for Dexamethasone at 64,067 tablets, while the lowest was Betason skin ointment with 0 tubes.

This study aims to analyze how business model innovation and organizational structure play a role in increasing creativity in Small and Medium Enterprises (SMEs) through the Open Innovation approach. The research method used is qualitative with a case study approach on several SMEs that apply the principle of open innovation. The results show that the flexibility of organizational structure and the adoption of innovative business models are key to creating a sustainable innovative ecosystem. This study also underlines the importance of external collaboration, business model adaptability, and leadership that supports creativity. These findings provide practical implications for the development of SME policies and strategies in the digital economy era.

Folklore plays an important role as a medium for maintaining the cultural identity of indigenous communities. This article investigates the role of oral traditions in maintaining cultural heritage, focusing on folklore, myths and legends from indigenous communities in Asia. Through ethnographic research and narrative analysis, this study shows how folklore transmits values, beliefs and collective memory between generations, ensuring cultural sustainability amidst globalization.

Pronunciation in a second language (L2) is often influenced by the first language (L1), which can hinder intelligibility. Indonesian speakers struggle with certain English sounds, such as /θ/ and /ð/, due to their absence in the L1 phonetic system. To identify the influence of L1 on L2 pronunciation in the context of English language learning in Indonesia and propose strategies to reduce negative transfer effects. This qualitative study used a case study approach, involving 9 students from an English club at XYZ School. A pronunciation test was conducted to measure phonetic transfer between L1 and L2. Results show that L1 phonetic transfer causes errors in specific phonemes. Words with higher phonetic complexity are more challenging to pronounce correctly. Negative phonetic transfer and a lack of prosodic training were identified as major obstacles. Context-based and intensive phonetic training significantly improves pronunciation skills. L2 pronunciation errors are strongly influenced by L1, phonetic complexity, and individual experience. Contextual learning and individualized approaches positively impact pronunciation improvement.

The mosque is an emblem of Islamic cultural heritage and a place of worship for Muslims. It serves as a place for i'tikaf and prayer. This research sought to determine the extent of the role, function, and contribution of the Sunan Kudus mosque in preserving and developing Islamic culture in Ngadiluwih. It employs qualitative research methods and a historical and social approach. Data was collected through interviews, observations, and literature study. Data analysis involved gathering all of the data before reducing and classifying it and subsequently drawing conclusions. First, the study finds that the presence of the Sunan Kudus mosque has profoundly shaped the existence, culture, and symbols of Islam in Ngadiluwih. Second, the Sunan Kudus mosque, with all its activities, makes a major contribution to the surrounding community. Third, beyond its function on a small scale as a site of prayer, the mosque plays a role on a larger scale, namely as a hub for learning, teaching, discussions, recitation, social activities, and so on, tailored to the characteristics of the majority community.

This article aims to analyze the views of Generation Z (Gen Z) towards the use of Mobile Legends online game as a source of income. This research uses a qualitative approach with a case study method involving six research subjects aged 20-24 years old and actively playing Mobile Legends. Data were collected through semi-structured interviews, observations, and documentation studies. The results showed that Gen Z has a positive view of Mobile Legends as a source of additional income. Their main motivations are the desire to earn extra income, an income-generating hobby, filling spare time, and entrepreneurial opportunities. The strategies used include selling accounts, becoming a jockey, live streaming, content creation, and participating in tournaments. Challenges faced include fierce competition, meta game changes, risk of fraud, and the need to maintain a balance between gaming and real life. Playing intensity has a relationship with monetization success, but excessive intensity can have a negative impact. This research provides new insights into the phenomenon of online game utilization as a source of income among Gen Z and its implications for the digital economy and entrepreneurship.

Faith and moral education in Madrasah Ibtidaiyah (MI) plays an important role in shaping students' moral character in accordance with Islamic principles. Amidst the explosive growth of digital technology, Madrasah Ibtidaiyah Misbahul Adhim implements faith and moral assessment using various digital platforms, namely Moodle and Quizz. This study aims to explore the implementation of faith and moral assessment in the digital era at Madrasah Ibtidaiyah Misbahul Adhim, and to identify its benefits, challenges, and impacts on student learning. By applying case study methodology, qualitative approach, and data collection strategies that include document analysis, observation, and interviews, the following study found that although technology makes it easier to carry out assessments, challenges such as accessibility, content supervision, and interaction quality must still be considered. Therefore, this study suggests the need for stricter supervision of digital content and training for teachers to optimize technology in faith and moral assessments.

This study aims to describe how project-based morality material (Project-Based Learning/PjBL) is implemented at SMK Muhammadiyah 2 Malang City. This study uses a qualitative approach with a case study type of research. Data analysis uses the Miles, Huberman and Saldana data analysis test and data validity test using triangulation. Data collection techniques through observations carried out on implementation in the classroom, interviews with teachers and students, and documentation during learning. The results of the study show that through the project-based learning model by making videos about the morality of mahmudah and mazmumah, students gain their own experience, namely being able to design, determine, identify and solve problems in their groups.