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This study aims to analyze the influence of a halal lifestyle on consumer preferences in selecting Sharia-compliant retail products. The study employed a Systematic Literature Review method, reviewing various empirical and conceptual studies published between 2017 and 2025. The analysis focused on the relationship between halal awareness, religiosity, ethical consumption values, and Muslim consumer behavior in making choices about Sharia-compliant retail products and services. The results indicate that a halal lifestyle is viewed not only as a form of compliance with Islamic law but also as a social identity and a modern consumption pattern that influences consumer purchasing decisions. Consumers with high levels of halal awareness and religiosity tend to have a greater preference for Sharia-compliant retail products that guarantee halal certification, quality, transparency, and ethical values ​​in their business processes. Furthermore, trust, Islamic brand image, and marketing strategies based on Islamic values ​​contribute to strengthening consumer loyalty to Sharia-compliant retail. This research provides managerial implications for Sharia-compliant retail businesses to develop innovative, educational, and tailored marketing strategies to meet the halal lifestyle needs of modern Muslims.

The development of Indonesia’s traditional cuisine faces significant hurdles as shifting consumer preferences increasingly favor modern food options. This trend necessitates innovative approaches to ensure local culinary heritage remains competitive. This study examines the role of sociopreneurship as an innovation strategy at Ingkung Djawa Waroeng Ndesso. Utilizing a descriptive qualitative design, the research gathered insights from the business owner and employees selected via purposive sampling. Data collection involved interviews, observations, and documentation, with validity ensured through source triangulation. The analysis followed the Miles and Huberman model, encompassing data reduction, presentation, and conclusion drawing. Findings reveal that implementing sociopreneurship effectively integrates economic and social objectives by preserving authentic recipes, empowering local communities, and generating employment. Key innovations include diversifying product offerings while maintaining authenticity and leveraging social media for strategic marketing. These results demonstrate that social entrepreneurship serves as a powerful mechanism for enhancing business competitiveness while safeguarding cultural sustainability. The study implies that traditional culinary development can be successfully managed through a sociopreneurial framework, allowing for modern innovation without compromising core cultural values. Consequently, this model offers a sustainable pathway for traditional businesses to thrive amidst the challenges of contemporary market globalization.

This study aims to analyze the comparison of the impact of financial and non-financial compensation effectiveness on turnover intention among Generation Z employees. The high turnover rates within Generation Z, despite receiving adequate financial compensation, indicate a shift in their preferences regarding the workforce. Generation Z tends to seek more than just financial compensation, such as flexibility, a supportive work environment, and opportunities for growth. The method used in this study is a literature review, analyzing various relevant scholarly journals related to strategic compensation, Generation Z characteristics, and turnover intention. The research findings show that non-financial compensation has a more significant impact in reducing turnover intention among Generation Z compared to financial compensation. Therefore, companies need to focus on aspects such as work-life balance, career development opportunities, and an inclusive and supportive work culture. These findings provide valuable insights that companies should adopt a more holistic reward approach through the total rewards concept, which includes both financial and non-financial compensation, in order to enhance loyalty and retention of Generation Z employees in the long term.

The food and beverage industry in Indonesia is growing rapidly through digital marketing, particularly through the role of influencers in influencing consumer preferences and purchase intentions. Several influencers are no longer merely collaborating with brands, but are also becoming business owners by leveraging their personal branding and follower base. However, when promoting their own products, the effectiveness of these strategies on purchase intentions is not always consistent. This study aims to examine the influence of the Theory of Planned Behaviour on purchase intention and analyse the role of Parasocial Relationship through influencer authenticity and influencer trustworthiness in regional cuisine at RM Padang Payakumbuah. The research uses a quantitative approach with data from 182 respondents in the Special Region of Yogyakarta, analysed using PLS-SEM. The results show that attitude and influencer authenticity do not have a significant effect on purchase intention, while subjective norm and perceived behavioural control have a significant effect. Furthermore, influencer trustworthiness strengthens the relationship between perceived behavioural control and purchase intention. These findings emphasise the importance of social recommendations, ease of purchase access, and building trust towards influencers.

This study aims to elaborate on the determinants of consumer purchasing decisions by emphasizing the role of social media, trust levels, and product quality in the Blibli e-commerce ecosystem in Batam City. The applied methodological framework is based on a descriptive quantitative approach involving 204 respondents with active transaction track records, selected through a purposive sampling technique based on the Jacob Cohen formula to ensure proportionality and validity of sample representation. Empirical data were collected through a structured questionnaire, then processed using comprehensive statistical analysis stages that include instrument validity and reliability testing, classical assumption evaluation, multiple linear regression modeling, and hypothesis testing through partial (t) and simultaneous (F) tests. The analysis results revealed that social media intensity contributed 14.1% to purchasing decisions, trust influenced 36.0%, while product quality influenced 40.4%. The coefficient of determination (R²) value of 86.4% indicates that the three exogenous variables simultaneously have substantial explanatory power towards variations in purchasing decisions. The t-test and F-test findings consistently confirm the significant influence of both individual and collective factors, thus confirming that strengthening digital presence, platform credibility, and consistent product quality are strategic foundations in guiding the preferences and purchasing intentions of Blibli consumers in Batam City.

Technological advancements and the rapid growth of globalization have fundamentally changed the way organizations conduct business activities, creating increasingly complex challenges and opportunities in both local and international markets. Organizations are now required to adapt quickly to changing consumer preferences, technological innovation, market competition, and economic uncertainty. In this environment, economics, management, and accounting have become three essential disciplines that play a crucial role in determining organizational effectiveness and long-term sustainability. Economics helps organizations understand market behavior, pricing strategies, supply and demand conditions, and macroeconomic factors that influence business performance. Management focuses on planning, organizing, leading, and controlling resources to ensure operational efficiency and goal achievement. Accounting provides reliable financial information through systematic recording, reporting, and analysis of transactions, enabling organizations to evaluate performance and maintain accountability. This study aims to analyze the relationship between these three disciplines in supporting organizational decision-making processes and improving overall performance. The research employs a literature review method by examining various recent academic books and journal articles. The findings reveal that the integration of economics, management, and accounting strengthens strategic planning, improves resource allocation, enhances financial transparency, and supports sustainable organizational growth in a highly competitive global environment.

The development of digital technology has significantly transformed consumer purchasing behavior in recent years. Shopping activities that were previously conducted in person have now shifted to e-commerce and social commerce platforms that offer greater convenience, speed, accessibility, and a variety of attractive promotions. Two platforms experiencing rapid growth in Indonesia are Shopee and TikTok Shop, both of which have gained popularity among diverse consumer segments. These platforms not only offer a wide range of products but also provide interactive shopping experiences through features such as promotions, live shopping, consumer reviews, personalized recommendations, and ease of transactions. This situation has led to notable changes in consumers' purchasing decision-making processes and preferences. Factors such as app usability, promotional strategies, consumer trust, social media influence, user engagement, and evolving digital lifestyles are becoming increasingly dominant in determining purchasing decisions. Therefore, this study aims to analyze the key factors influencing consumer purchasing decisions on the Shopee and TikTok Shop platforms in the digital era, as well as to provide deeper insights into consumer behavior in an increasingly digital marketplace.

The Community Service Program (PKM) collaboration organized by LLDikti Wilayah III represents a synergistic initiative among higher education institutions to support village digitalization based on the Smart Village Smart Governance concept. The program involved Universitas Nasional as the lead university, in collaboration with Universitas Muhammadiyah Prof. Dr. HAMKA and Institut Transportasi dan Logistik Trisakti as partner institutions, and was implemented in Kademangan Village, Mande District, Cianjur Regency. The activity focused on developing and socializing the Kademangan.net village service website as a digital platform to enhance transparency and efficiency in public services, including access to village information, public complaints, and MSME promotion. The program began with a socialization session at the Village Hall involving village officials and residents, followed by field surveys at the local Posyandu and residents’ homes to identify community needs and preferences regarding digital services. The results indicate that village service digitalization improves accessibility and time efficiency for residents, although assistance is still needed for those less familiar with technology. Overall, this collaborative PKM initiative contributes to strengthening digital-based village governance and serves as a sustainable model of inter-university collaboration in empowering rural communities through information technology.

This community service activity aims to improve the understanding and readiness of Elementary School Teacher Education (PGSD) students in taking the Learning Strategy course. The activity focused on introducing the basic concepts of learning strategies, the use of various innovative learning methods, and the integration of technology in the learning process. The target of the activity was PGSD students who were about to start the Learning Strategy course. The implementation method of the activity included material delivery, interactive discussions, and filling out a questionnaire to identify students' perceptions, initial experiences, and expectations of the Learning Strategy course. This activity was attended by 84 students at the beginning of the lecture. The data obtained were analyzed descriptively to describe the level of understanding and needs of students. The results of the activity showed that students generally had a basic understanding of learning strategies, but there were still variations in learning method preferences and levels of readiness in using technology. Problem-Based Learning and Project-Based Learning were perceived as effective and engaging methods, although students still faced obstacles in time management and differences in learning styles. This activity made a positive contribution in raising students' awareness of the importance of selecting appropriate learning strategies. This community service activity recommended the need to strengthen more adaptive, innovative, and inclusive learning through technology integration and attention to the diversity of student learning styles in the implementation of the Learning Strategy course.

The development of digital technology has significantly transformed music consumption and marketing strategies in the creative industry. The shift from physical media to digital platforms, especially short-form video-based social media like TikTok, has created a new ecosystem that emphasizes interactivity, community participation, and organic music distribution. TikTok allows users to incorporate song snippets into creative content, positioning music as both entertainment and a symbol of digital identity. This shift reveals that music popularity is now primarily driven by recommendation algorithms and user-generated content rather than traditional promotion. This study adopts a qualitative descriptive approach with phenomenological analysis to explore the relationship between music consumption behavior and marketing strategies on TikTok. Findings indicate that algorithms act as digital curators, influencing audience preferences, while user participation accelerates the viral spread of songs through challenges, remixes, and content reproduction. Effective music marketing strategies must be data-driven, trend-responsive, and capable of leveraging users' emotional and social engagement. TikTok thus serves not only as a distribution platform but also as a space for constructing global popular culture. This study contributes to digital media scholarship and offers practical implications for designing sustainable marketing strategies in the ever-evolving digital ecosystem.

This study aims to analyze the influence of financial literacy, e-money use, and lifestyle on the financial behavior of accounting students in the context of a cashless society. The research population includes students of the accounting study program of the Faculty of Economics and Business, University of Muhammadiyah Gresik, Semen Indonesia International University, and Gresik University. The sampling technique used accidental sampling with a total of 120 respondents in the 6th semester. Primary data was obtained through the distribution of questionnaires, then analyzed using quantitative methods with the help of SmartPLS software. The results of the study show that financial literacy does not have a significant effect on students' financial behavior. Conversely, the e-money variable has a significant positive influence on financial behavior, indicating that the use of digital transactions encourages more practical financial management patterns. In addition, lifestyle has also been shown to have a significant positive effect on financial behavior, indicating that students' consumption preferences and lifestyle also determine how they manage their finances in the cashless era. This research makes an empirical contribution in understanding the factors that influence the financial behavior of the younger generation, as well as being the basis for the development of financial literacy and policies related to digital payment systems in the higher education environment.

This study analyzes the factors that influence the cost of equity capital in food and beverage manufacturing companies listed on the Indonesia Stock Exchange during the period 2020–2023. The study focuses on information asymmetry, earnings management, voluntary disclosure, and business diversification as determinants of the cost of equity capital. This study is relevant to the dynamics of the financial market after the decline in Bank Indonesia's benchmark interest rate in the 2024–2025 period, which has the potential to change investor preferences and increase attention to the quality and transparency of company information. The study uses a quantitative approach with secondary data obtained from companies' financial statements and annual reports. The sample was determined using purposive sampling and resulted in 177 observations from 46 companies over four years of observation. The cost of equity capital was measured using the Ohlson model, while hypothesis testing was conducted using multiple linear regression analysis. The results show that earnings management and voluntary disclosure have a significant effect on the cost of equity capital. Conversely, information asymmetry and business diversification were not found to have a significant effect. These findings confirm that the quality of financial reporting and the level of information disclosure play an important role in shaping investors' risk perceptions and return expectations.

This study aims to analyze the development strategy of the Jeanete business, located in Maumere City, Jl.  Kesehatan No.  3, Lorong Masuk SDK Yos Sudarso, using the Strengths, Weaknesses, Opportunities, and Threats (SWOT) approach.  The research employs a descriptive qualitative method with data collected through observation, interviews, and documentation of the Jeanete business operations.  The results indicate that the main strengths of the business include affordable product prices, unique item variations, and increasing consumer interest in preloved products.  However, Jeanete also faces several weaknesses, such as dependence on supplies from outside the region, limited stock availability, and fluctuating bale prices.  On the other hand, opportunities include the growing trend of thrifting among young consumers and rising demand for environmentally friendly products.  The threats faced by the business involve increasing competition, shifting consumer preferences, and the risk of products not passing quality control.  Based on these findings, the development strategy for Jeanete should focus on improving product quality, strengthening digital promotion, and maintaining more stable supply management.

This Community Service activity aims to analyze and develop marketing strategies for imported products at PT Mitra Mulia Pertiwi Nusantara in the local market of Batam. The methods used include direct observation, in-depth interviews with company representatives, and documentation studies to obtain a comprehensive picture of the implementation of the marketing mix (product, price, promotion, and distribution). The results of the analysis show that the company faces challenges in adjusting imported products to local consumer preferences, setting competitive prices, and optimizing promotion and distribution. Through this activity, marketing strategy recommendations have been developed, including improving market segmentation, utilizing digital media for promotion, adjusting prices based on competition, and optimizing distribution channels. The implementation of these recommendations is expected to increase the company's competitiveness and expand the market share of imported products amid increasingly fierce competition. This activity also provides academic contributions as a reference for the development of international marketing science and practical contributions for companies in formulating sustainable marketing strategies.

This study aims to formulate development strategies for a billiard business in Kota Uneng, Sikka Regency, using the SWOT analysis approach. The activity was carried out through field observations, interviews with the business owner, SWOT training sessions, and guided preparation of the strategic matrix. The analysis indicates several strengths, including a strategic location, adequate facilities, and affordable service prices. However, weaknesses were also identified, such as limited capital, insufficient promotional activities, and suboptimal operational management. Opportunities arise from the growing interest in recreational activities and the potential for collaboration with local community groups. Meanwhile, threats include competition from similar businesses and shifts in entertainment preferences. Based on these findings, SO, WO, ST, and WT strategies were formulated to be implemented gradually to enhance competitiveness and ensure business sustainability. These strategies provide a practical guide for improving service quality and strengthening the market position of the billiard enterprise.

The rapidly changing and increasingly uncertain business environment presents significant challenges for micro, small, and medium enterprises (MSMEs), requiring them to adapt quickly and strategically to survive and remain competitive. This conceptual article examines the role of business models as an effective adaptation strategy for MSMEs in responding to dynamic market conditions, technological change, and shifting consumer preferences. Through a comprehensive review of various business model frameworks and dynamic capability theories, this study emphasizes that business models play a crucial role in shaping organizational flexibility and strategic responsiveness. The findings highlight that adaptable value propositions enable MSMEs to continuously align their offerings with evolving customer needs, while agile resource management allows firms to efficiently reconfigure internal and external resources. Furthermore, continuous business model innovation and renewal are identified as essential mechanisms for sustaining long-term resilience and competitiveness. The article argues that a business model should not be viewed merely as an operational or administrative tool, but rather as a core strategic mechanism that integrates strategic vision, organizational capabilities, and market orientation. By actively leveraging flexible and innovative business models, MSMEs can enhance their adaptive capacity, mitigate environmental uncertainty, and achieve sustainable competitive advantage in rapidly changing business environments.

This article develops a conceptual model that explains how social capital and digital literacy interact in shaping Islamic financial literacy in the digital era. Through a comprehensive literature review, this study synthesizes theories, empirical findings, and thematic patterns derived from reputable academic journals, scholarly books, and institutional publications. The analysis shows that social capital functions as a value foundation encompassing trust, collective norms, and behavioral orientations that influence individuals’ initial acceptance of sharia-based financial practices. Information obtained through family, religious communities, and social networks becomes a crucial entry point that shapes early perceptions and preferences toward Islamic financial products. Meanwhile, digital literacy strengthens individuals’ ability to access, evaluate, and verify Islamic financial information independently through various digital content such as online articles, infographics, educational videos, and Islamic fintech platforms. The interaction between these two dimensions creates a layered learning process in which social capital provides contextual value and trust, while digital literacy deepens technical understanding in a more objective manner. This article contributes theoretically by proposing the Social Capital–Digital Literacy Integrative Model and offers practical implications for Islamic financial institutions, regulators, and fintech providers in designing more effective strategies to enhance Islamic financial literacy in society.

Changes in the lifestyles of the younger generation in Padang City have significantly contributed to the growth of the culinary and entertainment sectors, especially in services for birthday celebrations and small banquets presented in aesthetic and personalized packages. In this highly competitive culinary business, a strong branding strategy is essential for building a recognizable brand image and attracting consumers. Improving product quality and quantity, diversifying offerings, and providing a wide variety of products are critical for creating added value and expanding market share. Equally important, effective promotion enables companies to communicate with consumers, influence purchasing decisions, and strengthen brand loyalty. The general equilibrium concept offers a framework to understand how interconnected markets respond to changes in supply, demand, and consumer preferences, highlighting the need for businesses to continuously evaluate and adapt their strategies. This study emphasizes that success in Padang City’s bakery and culinary service industry depends on the integration of branding strategies, ongoing product development, and targeted promotional efforts, ensuring competitiveness, customer satisfaction, and sustainable business growth.

The younger generation born in the digital age has great potential to support tax collection. However, the low level of tax compliance among the younger generation is a major concern, especially in the digital age, where the use of online tax services is not yet optimal, tax literacy is still limited, and a lack of socialization is an obstacle to utilizing digital services. This study aims to analyze the influence of preferences for digital tax services and tax literacy on tax compliance among the younger generation at the Majalaya Tax Office. The study uses a quantitative approach with surveys as the data collection method. The sample consists of young taxpayers registered at the Majalaya Tax Office, and the data is analyzed using linear regression to test the partial and simultaneous effects of independent variables on tax compliance. The results show that digitalization preferences have a positive and significant effect on tax compliance, indicating that younger generations who are more responsive to digital services tend to be more compliant. Tax literacy also has a positive and significant effect, showing that a sufficient understanding of tax rights, obligations, and regulations encourages compliance. Simultaneously, the combination of digitalization preferences and tax literacy significantly affects tax compliance, with a coefficient of determination of 0.438, meaning that 43.8% of the variation in compliance can be explained by these two variables. The findings of this study emphasize the importance of integrating easy access to digital services and improved tax literacy to encourage tax compliance among the younger generation.

This study analyzes the role of millennials and Gen Z in driving the growth of halal e-commerce in Indonesia. The global halal industry is projected to reach US$3.36 trillion by 2028, underscoring the importance of strengthening halal e-commerce in Indonesia, which has the largest Muslim population in the world (Kawsar, 2025). Millennials and Gen Z are the dominant users of the internet and digital marketplaces, thus playing a strategic role in expanding the digital halal economic ecosystem. This study uses a qualitative approach with literature studies and in-depth interviews with consumers and halal digital business actors. The analysis focuses on digital behavior, halal product preferences, and awareness of sharia economic principles. The results show that millennials and Gen Z contribute through three main roles. First, as smart consumers who show high preference and loyalty to certified halal products. Second, as creative business actors who create sharia startups and marketplaces with innovative digital marketing strategies. Third, as agents of change who promote digital halal literacy and strengthen public awareness of the importance of halal products and services. In conclusion, the role of these two generations is not only in consumption, but also in creating a sustainable digital halal business ecosystem, strengthening Indonesia's competitiveness in the global halal industry, and supporting national sharia economic development.