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This community service program was initiated in response to the need to strengthen collaboration between parents and schools in fostering character development and noble morals among elementary school students. The main issue addressed was the lack of structured and sustainable educational collaboration between parents and the school in supporting character-building practices. The program aimed to develop a participatory and reflective collaboration model through a systematic parenting initiative. A qualitative participatory approach based on community engagement was employed, consisting of needs assessment, joint discussion and planning, parenting program design, workshops and Focus Group Discussions (FGDs), mentoring and monitoring, as well as evaluation and reflection. The results highlight significant improvements in two-way communication between parents and teachers, increased collective awareness of the family’s strategic role in character education, and the establishment of a regular communication forum as a new social structure within the school community. Positive changes were also observed in parenting practices, including the implementation of positive discipline and empathetic communication at home aligned with school values. The emergence of local parent leaders further strengthened program sustainability. Overall, the participatory educational collaboration model proved effective in promoting social transformation and reinforcing sustainable character and moral development among students.

This study aims to understand the meaning of adaptive leadership in modern organizations facing transformations in work culture during the era of disruption. Using a phenomenological qualitative approach within the social constructivist paradigm, this research explores the lived experiences of leaders in interpreting change, uncertainty, and human values amid digitalization and organizational complexity. Data were collected through in-depth interviews and non-participant observation involving eight leaders from various industrial sectors in Indonesia and were analyzed using Colaizzi’s phenomenological analysis technique. The findings reveal that adaptive leadership is understood as a reflective and social process rooted in value awareness, empathy, and collective learning capacity. Adaptive leaders not only direct change but also facilitate learning and build trust through open communication and collaborative work cultures. Adaptive values such as flexibility, empathy, and moral reflection are key to shaping inclusive and sustainable organizational cultural transformation. Theoretically, this study extends the discourse on adaptive leadership within phenomenological and social contexts, while practically emphasizing the importance of value-based reflective leadership in navigating disruptive change.

This study aims to understand how the spirit of innovation and the meaning of entrepreneurship are constructed through the lived experiences of startup business actors in the digital economy era. Using a qualitative narrative inquiry approach within the social constructivist paradigm, this research explores how startup entrepreneurs interpret innovation, resilience in the face of failure, and social responsibility as integral parts of their entrepreneurial identity. Data were collected through in-depth interviews, non-participant observation, and document analysis of startups in the technology, education, and creative economy sectors in Indonesia. Narrative thematic analysis reveals that innovation is understood not merely as a business strategy but also as a form of self-expression and the construction of entrepreneurial identity. Failure is perceived as a reflective learning process that shapes resilience and generates new meaning in the entrepreneurial journey. Moreover, entrepreneurship is interpreted as a meaningful journey that integrates economic goals with social and moral values. The digital ecosystem functions as a social space where entrepreneurial values are negotiated, shared, and reinforced through interaction and collaboration. These findings affirm that entrepreneurship in the digital era is a social process involving creativity, ethical reflection, and sustainable innovation. Theoretically, this study contributes to expanding the understanding of entrepreneurship as a social practice, while practically emphasizing the importance of reflective learning and value awareness in building a sustainable and meaningful startup ecosystem for society.

Rapid adoption of cashless payments has reshaped everyday spending, especially among young consumers. While e-wallets deliver speed and convenience, constant exposure to discounts, cashbacks, and one-click checkouts may also foster more frequent discretionary purchases. This study examines the relationship between e-wallet usage intensity and consumptive lifestyle, focusing on how convenience and promotional stimuli relate to spending tendencies. Using a cross-sectional online survey of students and early-career workers, we collected self-reports on payment habits and consumption patterns with validated Likert-type instruments. Data were screened and analyzed with correlation and linear regression after basic assumption checks. The results indicate a positive and statistically meaningful association between e-wallet usage and consumptive lifestyle; respondents who transact more often via e-wallets tend to report stronger preferences for instant gratification, hedonic purchases, and impulse buying. Convenience features (e.g., stored cards, fast checkout) and promotional exposure (e.g., limited-time deals) emerged as salient correlates of the relationship. The findings add contextual evidence from Indonesia’s digital economy and suggest practical implications for users, platforms, and educators. Financial-wellbeing interventions such as digital budgeting tips, in-app nudges, spend limits, or post-purchase reflections may help align seamless payments with healthier consumption decisions. Future work can test causal mechanisms and evaluate design features that encourage prudent, goal-consistent spending without diminishing user experience.

The study aimed to examine how earnings management, particularly in transportation, utilities, and infrastructure companies listed on the Indonesia Stock Exchange (IDX), is influenced by tax planning, company size, and financial condition. The research method employed quantitative secondary data analysis using inner model analysis and processed with SmartPLS 4.0. The study population comprised transportation, utilities, and infrastructure companies listed on the IDX between 2017 and 2021, with a total of 52 companies as samples, resulting in 243 data points collected for this study. The results showed that financial condition had a positive impact on earnings management, while company size had a negative impact. Tax planning had no effect on earnings management. The study population comprised transportation, utilities, and infrastructure companies listed on the IDX between 2017 and 2021, with a total of 52 companies as samples, resulting in 243 data points collected for this study. This broad sample size enhances the reliability of the findings, ensuring that they are representative of the sector as a whole. The data was gathered from publicly available financial statements, offering an accurate reflection of the companies' financial performance over the period in question. The results showed that financial condition had a positive impact on earnings management, suggesting that companies in better financial health are more likely to engage in earnings management practices. On the other hand, company size had a negative impact, indicating that larger companies may be subject to stricter regulatory scrutiny, thus limiting their ability to manipulate earnings. Interestingly, tax planning had no effect on earnings management, possibly indicating that companies may not view tax strategies as a significant driver of earnings management practices.

Financial and accounting governance practices are a regulatory framework that aims to control financial and accounting behavior within organizations by promoting the principles of transparency, disclosure, accountability, and internal control. The importance of these practices has become more important with the increase in financial crises and corruption scandals in the last two decades, highlighting the need for stricter governance systems to protect the interests of investors and stakeholders. In the context of entrepreneurial projects, which are characterized by high levels of risk and uncertainty, the quality of financial reporting is a key factor in building trust and attracting Financing and facilitating investment decisions. This study aims to analyze the relationship between financial and accounting governance practices and the quality of financial reporting, and to measure the impact of this relationship on the chances of success of entrepreneurial projects. The importance of the study stems from the fact that it seeks to bridge a knowledge gap represented by the lack of research that has linked these variables in the startup environment in developing economies. Based on a review of the literature, the study assumes that financial and accounting governance practices positively affect the quality of financial reporting, which in turn is reflected in enhancing the sustainability of entrepreneurial projects and raising their capacity competitiveness.

Badung Market, as one of the largest traditional markets in Denpasar City, serves as a central hub of economic activity and sustains the livelihood of a substantial number of women traders. The presence of women in this sector is not only a reflection of their economic role but also of their contribution to household welfare and community development. This study aims to analyze the influence of education, income, dependents, and age on women’s decisions to work as traders in Pasar Badung. Employing a quantitative approach with an associative design, the research involved 88 respondents selected through purposive sampling from a total population of 768 female traders. Data collection methods included questionnaires, direct observation, and interviews, while data analysis utilized multiple linear regression preceded by validity, reliability, and classical assumption tests to ensure robustness. The results indicate that, simultaneously, all independent variables significantly affect women’s decision to engage in trading activities. Partially, education, dependents, and age show a significant positive effect, suggesting that higher educational attainment, greater family responsibilities, and maturity increase women’s participation in trading. In contrast, husband’s income exerts a significant negative effect, implying that higher spousal earnings reduce the economic pressure for women to seek income through market trading. These findings highlight that economic necessity, household responsibilities, and social roles remain the primary motivators for women’s active involvement in traditional market activities. The implications of this study are relevant for policymakers and local governments, particularly in designing targeted empowerment programs, skills training, and economic support mechanisms to enhance women’s entrepreneurial capacity in traditional markets. Strengthening women’s roles in this sector is crucial not only for family welfare but also for broader community resilience and local economic growth.

Employee performance, which is a reflection of their competence in completing tasks, is very important for achieving organizational goals. Therefore, improving performance is a top priority for the company.This quantitative research aims to analyze the factors that influence employee performance in the Quality Control division of PT. Hwa Seung Indonesia, Jepara. Of the total 174 employees, 121 were used as research samples selected using the Slovin formula. Data collection was carried out through questionnaires with saturated sampling techniques. The collected data was then analyzed using various statistical methods, including multiple linear regression analysis. The research results show that the variables workload, compensation (t-value 2.865), work discipline (t-value 4.707), and motivation (t-value 4.425) together have a positive and significant influence on employee performance.

In recent years, both global and domestic economic uncertainties have increasingly influenced the movement of Indonesia’s JCI and GDP. This study aims to examine how various factors including news sentiment, exchange rates, and interest rates affect the JCI as a proxy for economic growth expectations, and GDP as a reflection of actual economic growth. Using quarterly data from 2016 to 2024, the analysis is conducted through the Auto Regressive Distributed Lag (ARDL) model to identify both short-term and long-term effects. The results show that these variables collectively have a significant impact on both the JCI and GDP. In the short term, the JCI is found to respond more quickly to changes in information and policy, reinforcing its role as a leading indicator. In contrast, GDP responds more slowly, with exchange rates and the BI interest rate showing a significant influence in the long term. These findings highlight that economic information and policies may affect the financial market and the real economy differently, underscoring the importance of understanding expectation dynamics in assessing the direction of Indonesia’s economic growth.

This classroom action research aims to improve the reading literacy of grade 1 students of SD Negeri 2 Ngasem through the use of flashcards. The background of the study is based on the low interest in reading and literacy outcomes of students, which is caused by less varied learning methods and the lack of attractive learning media. This study used a multi-cycle approach with the stages of planning, implementation, observation, and reflection. Data were collected through observation of student activities, reading literacy tests before and after the intervention, and documentation of the learning process. The results showed an increase in the average reading literacy score from 74.77 in the pre-cycle to 75.55 in cycle 1, with the percentage of learning completeness increasing from 77.77% to 83.33%. The use of flashcards proved effective in improving students' motivation, participation, and reading literacy outcomes. This study recommends the use of interactive and innovative learning media such as flashcards, to improve reading literacy in elementary schools.  

This study aims to examine the effect of Gapura Angkasa's pre-flight service quality on passenger satisfaction of Citilink Airlines at Lombok International Airport. Service quality is crucial in the airline industry, as it directly affects passenger satisfaction — a reflection of their emotional response to the services received. A quantitative method was used, with data collected through questionnaires distributed to Citilink passengers in Yogyakarta who had flown via Lombok International Airport. The data were analyzed using simple linear regression, t-test, and coefficient of determination with the help of SPSS v.25. The results show that the t-value (22.321) is greater than the t-table (1.660), with a significance level of 0.000 < 0.05, indicating that the alternative hypothesis (Ha) is accepted. This means Gapura Angkasa’s pre-flight service has a positive and significant effect on Citilink passenger satisfaction. The coefficient of determination (0.834) indicates that 83.4% of passenger satisfaction is influenced by pre-flight services, with a very strong correlation (correlation coefficient of 0.914).

Entrepreneurship plays a crucial role in driving economic growth, with individual entrepreneurial intentions serving as a key supporting factor. Despite this, student involvement in entrepreneurial endeavors remains relatively low. This research seeks to examine how emotional intelligence and self-leadership influence entrepreneurial intentions among students at the University of Lampung. Employing a quantitative method with a causal approach, the study gathered primary data through questionnaires distributed to 183 sixth-semester students across various faculties. The research instruments underwent validity, reliability, and normality testing, and the data were analyzed using multiple linear regression. The findings confirmed the proposed hypotheses. Based on these results, the study recommends that higher education institutions, particularly the University of Lampung, implement character development initiatives and foster a positive student mindset. It also suggests creating more opportunities for reflection and open dialogue, incorporating problem-based learning models, and providing training in persuasive communication and soft skills. Furthermore, it emphasizes the importance of enhancing entrepreneurship curricula with practical experiences such as business incubators and simulations, while also improving student access to entrepreneurial support systems, including funding, mentoring, and market networks. These measures aim to boost student confidence in launching businesses and to strengthen the campus entrepreneurial ecosystem.

This research aims to understand the process of transformation of leadership styles in managing remote teams in startup companies. Changes in the work environment that increasingly rely on remote work systems encourage leaders to adjust their leadership strategies to remain relevant and effective. Using a qualitative approach and explanatory case study methods, this study explores the experiences of several startup managers who led remote teams through in-depth interviews. The results of this study show that managers experience a process of adaptation in leadership practices that tends to lead to a more open, supportive, and flexible style. The leadership style applied is tailored to the characteristics of the team, work dynamics, and challenges that arise in the context of remote work. These findings reveal that the transformation of leadership styles takes place gradually through a process of reflection and direct experience, which is influenced by personal values and team needs. This research is expected to contribute to the understanding of adaptive leadership practices in the context of digital work, especially in the startup company environment.

The objective in this study involves demonstrating the importance in the role of Islamic economic units in eradicating accounting illiteracy, because the adoption of specific basics can enhance transparency and contribute to improving the level of financial reporting, which enhances confidence between investors and customers and thus facilitates decision-making and enables shareholders through informed decisions based on accurate financial information provided by those units, which achieves sustainable economic development and enhances the ability of those units to adapt to economic and social variables as The adoption of these units of Islamic accounting standards based on the principles of Islamic Sharia will help enable individuals working in these units and stakeholders to understand the principles of Islamic accounting and associated standards and then direct them towards correct investment decisions, this research used the deductive approach in the theoretical side and the inductive approach in the practical side by preparing a survey list for a sample of workers in Islamic economic units as well as investors and stakeholders, as the sample included 70 forms that were analyzed statistically. Using the SPSS program, it was concluded that there is a role for the adoption of Islamic economic units of AAOIFI  standards in the eradication of accounting illiteracy and its reflection on investment decisions, and the research recommends the need to pay attention to important methods and procedures in promoting accounting literacy in Islamic economic units through the organization of workshops and training courses for employees.Establishing educational curricula commensurate with their needs, cooperating with educational institutions, and preparing partnerships with universities and institutes to provide specialized educational programs to support this field, as accounting literacy in Islamic economic units needs integrated efforts based on activating Islamic accounting standards, which contributes to achieving sustainable development and enhancing economic performance.