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The millennial generation is very techno minded, where they interact using gadgets in their daily activities, so they have the potential to become muzakki, especially in online zakat payments. There are several perceptions of the millennial generation in paying zakat online, namely awareness, level of trust, transparency, accountability and income level. The aim of this research is to determine the influence of brand awareness, level of trust, transparency, accountability and level of income on online payments and to determine the most dominant independent variables in online zakat payments. The type of data collected was primary data by distributing questionnaires directly to the millennial generation, totaling 100 respondents. The analysis method used is multiple linear regression analysis and assisted with SPSS 20. The research results show that brand awareness and the level of trust have a positive and significant influence on online zakat payments. Transparency, accountability and income level do not have a positive and insignificant influence on online zakat payments. The most dominant variable influencing online zakat payments is the level of trust.

BeAbdurrohim Gresik Orphanage Dusun Bunut, Randegansari, Kec. Driyorejo, Gresik Regency, East Java. The orphanage is a non-profit organization, where the orphanage management has full responsibility in matters of trust. which has been given in terms of running the operations of the orphanage. As a form of public sector non-profit organization, one of the sources of funding for orphanages is in the form of donations from regular donors or incidental donors. This research aims to identify the implementation of the Financial Reports of the BeAdburrahim orphanage when viewed from ISAK 35 regarding non-profit organizations. The research was carried out using primary data, namely interviews and field observations, as well as secondary data in the form of financial reports at orphanages. The type of research that will be used is using a descriptive qualitative method by describing the state of the research object and then comparing it with existing standards.

White collar crime is increasingly prevalent in various corporate sectors and causes significant financial losses and damage to public trust. This type of crime includes embezzlement of funds, manipulation of financial statements, bribery, insider trading in the capital market, and theft of customer personal data. Although it occurs a lot, the prevention of white collar crime is still not optimal and the perpetrators are rarely prosecuted properly. This paper aims to analyze the various determinants that influence the occurrence of white collar crime in order to formulate policy recommendations and prevention strategies in the future. A systematic approach is used by applying the fraud triangle theory which focuses on the three main elements that cause fraud, namely pressure, opportunity and rationalization. The results of the study show that pressure to meet high performance targets and large bonuses often encourage individuals to commit fraud. Meanwhile, weak supervision and lack of transparency create opportunities for fraud. Perpetrators also often justify their actions, for example by assuming that they will not be caught or the value of the loss is small. The complexity of modern corporate operations also increases opportunities for white-collar crime. Effective prevention efforts must be comprehensive by involving various parties and strengthening a number of aspects as controls. The role of internal and external supervisors (auditors) of companies needs to be continuously improved, supported by modem fraud detection technology tools. Whistleblowing mechanisms need to be strengthened in every company and kept confidential to encourage early reporting of fraud indications.

Opportunities for crime in the digital business world include various forms of threats, such as system hacking, theft of personal data, financial fraud, and other criminal acts that can harm companies and damage consumer trust. Digital business is a business activity that in its implementation utilizes technology as a medium, either when creating or in a series of marketing activities. In an effort to deal with opportunities for crime in the world of e-business, companies must prioritize information security, strict policy implementation, education and training for employees, as well as partnerships with security and government agencies. This research uses a qualitative literature study method by obtaining secondary data through published journal articles with the question "Are there many opportunities for crime in the utilization or use of e-business?". Based on this, it is clear that there are still many opportunities for crime in the digital business world and continue to occur, where the crimes that often occur are fraud, hacking, as well as cybercrime and cyberfraud.

The research in this paper aims to find out more about the legal validity of online auctions via Instagram social media and how legal protection is for online auction participants on Instagram social media. The method used by the author in writing this article is a normative legal research ethod with a statutory approach. Research shows that the legal basis for carrying out online auctions via Instagram social media is Article 1320 of the Civil Code and 1338 of the Civil Code because the implementation is not submitted to an official auction house so it cannot be said to be an official auction and in implementing online auctions on Instagram social media there are weaknesses, namely in advertising goods. In the auction, information about the goods and services being sold is unclear, causing misperceptions among consumers or online auction participants on Instagram and is only based on trust. Legal protection for victims of social media online auction fraud is contained in Article 1243 of the Civil Code, Article 19 of Law Number 8 of 1999 concerning Consumer Protection, Article 28 paragraph (1) of the ITE Law, and dispute resolution is contained in Article 38 of the Law Republic of Indonesia Number 11 of 2008 concerning Information and Electronic Transactions.

This research aims to find out and analyze how much influence religious commitment and Islamic product attributes have on customer trust in using the services of a case study sharia financial institution at Bank Sumut, Lubuk Pakam Syariah Sub Branch. This research uses a quantitative type of research with one dependent variable, namely customer trust and two independent variables, namely religious commitment and Islamic product attributes. This research uses primary data, using data collection methods through questionnaires. The data analysis techniques used in this research are descriptive tests, validity tests, reliability tests, classical assumption tests (normality test, multicollinearity test, heteroscedasticity test) and hypothesis tests (coefficient of determination test (R2), partial significance test (t-test) , simultaneous significance test (f-test) and multiple linear regression test)). The results of this research reveal that religious commitment has a positive and significant effect on customer confidence in using the services of sharia financial institutions based on test results which show that the coefficient table shows that the tcount value is greater than ttable, namely 19,245 > 1,666 with a probability value of 0.915 or smaller than 5 % (0.05). And Islamic product attributes have a positive and significant effect on customer trust based on test results which show that the coefficient table shows that the tcount value is greater than ttable, namely 6,125 > 1,666 with a probability value of 0.108, meaning it is smaller than 5% (0.05). Islamic product attributes and customer trust simultaneously have a positive and significant effect on customer trust. From the results of the F test with df(n1)=k-1=2 and df(n2)=n-k=32, it is obtained that Fcount is greater than the ttable value, namely 189.181 3.12 with a significance level of 0.000, it means it is smaller than 5% (0.05).

This research was conducted with the aim of knowing the partial and simultaneous effect of accessibility, effectiveness, promotion, and trust on passengers' decisions in choosing the Kamandaka Train. The population in this study were Kamandaka train passengers. The sampling technique used is non-probability sampling with the type of sampling that is incidental sampling. The analytical method used is descriptive analysis. Data were analyzed using multiple linear regression analysis with the help of Software Statistical Package For Social Science (SPSS) version 25. The results of this study indicate that the variables Accessibility, Effectiveness, Promotion, and Trust have a partial and simultaneous effect on Passenger Decisions. The results of multiple linear regression analysis obtained the equation Y = -2.766+ 0.357.X1 + 0.322.X2 + 0.181.X3 + 0.352.X4 + µ. The results of the equation show that the accessibility variable has a positive and significant effect on passenger decisions (tcount 4.155 > ttable 1.98498), effectiveness on passenger decisions (tcount 3.258 > ttable 1.98498), promotion of passenger decisions (tcount 2.036 > ttable 1.98498 ), Trust in Passenger Decisions (tcount 4.750 > ttable 1.98498) As for the value of Adjusted R2 = 0.577. This means that 57.7% of the variation in the dependent variable (Y), namely Passenger Decisions, is explained by the independent variables, namely Accessibility, Effectiveness, Promotion, and Trust. The remaining 100% - 57.7% = 42.3%, influenced by other variables outside the research.

The purpose of this study was to identify and analyze the application of Article 1320 of the Civil Code regarding the bonded bondage system to clove farmers as local wisdom in preventing the occurrence of problems that arise because of the clove bonded agreement and to find out the obstacles faced in the application of article 1320 of the civil code to the bonded system. On Clove Farmers in Kaidundu Village as Local Wisdom. Research Using this type of normative-empirical research. By using several approaches, namely: statutory approach (statue approach), case approach (case approach). The results of this study indicate that: First, the clove bonded bondage system in Kaidundu Village is a custom or habit that was born and developed in the Kaidundu Village community since the last decades, the agreement system by means of bonded bondage involves sellers (farmers) and buyers (middlemen). . However, based on the law in force in article 1320 it is stated that, that the legal requirements for an agreement are agreement, competence, a certain matter and a lawful cause. However, in reality in society not all parties understand and understand what an agreement is considered. So that researchers can conclude that the bondage system in Kaidundu Village is a habit that has been passed down from generation to generation, but the community must understand and know that there are rules governing this bondage system. Second, the obstacles faced by the people of Kaidundu Village, especially those involved in the case of the Clove ijon system, several obstacle factors faced, namely: Legal factors, where there is no agreement or agreement that binds both parties, both the seller (farmer) and buyer (middleman). And there are no regulations in the form of Perdes (Village Regulations) which regulate the existence of the clove bondage system. The ijon system agreement is only based on trust.

Competency tests organized by universities in collaboration with professional organizations, health care training institutions become a requirement for vocational and professional education graduation. Based on the results of the 2019 competency test, 19.66% of competency test participants were declared competent which means it is still far from the expected target. This research aims to find out the effectiveness of web-based competency test models against increasing the confidence of midwifery students in the face of competency tests. The method used in this study is the Pre-Experimental One Group Pretest-Posttest. The study was conducted at Politeknik Kesehatan Kementerian Kesehatan Makassar and Universitas Megarezky.Sampling is done with the Purposive Sampling Technique which is as many as 45 samples. Data is analyzed using statistical analysis, namely byconducting a data normality test and then followed by the Wilcoxon Sign Rank Test. The effectiveness of using a web-based competency test model found that the average level of confidence of students before the intervention was 78% in the high confidence category and the average confidence of students after the intervention was 84% in the category of very high trust. Based on the analysis of pretest and posttest results there is an increase in student confidence before and after the intervention. Furthermore, the Wilcoxon Test has obtained a p-value of 0.00 < 0.05 which means there is asignificant difference between the pretest and posttest grades of students so that the web-based competency test model is effective in increasing theconfidence of students facing competency tests

Previous literature review studies have explored the current status of digital marketing implementation in Indonesia by the SME, a literature review that focuses explicitly on digital marketing implementation is scarce. The objective of this scoping review was to map the existing digital marketing knowledge to meet digital marketing practices. The scoping review followed the protocol outlined by Arksey and O'Malley (Arksey & O’Malley, 2005) that has five main stages: (1) identifying research questions; (2) identifying relevant studies; (3) study selection; (4) data charting, and (5) collating, summarizing and reporting the results. The reviewed studies were selected from two electronic databases: Scopus and Google Scholar within six years time span (2017-2023). The results of the scoping review indicated that the majority of the SME already knowing about digital marketing. However, as has been claimed by Aries Kurniawan and Asharudin (Kurniawan & Asharudin, 2018), SME have some obstacles that must be handle so they can survive and grow. Emphasis should be given to how to understanding digital marketing strategic and how to upgrade SME's knowledge about digital marketing. According to Katoyusyi Kano (Kano et al., 2022), digital marketing strategies from the consumer perspective should be given more attention in order to make digital marketing more effective in attracting attention and winning consumer trust.

Ethics in the banking industry plays a crucial role in maintaining integrity and public trust. This study aims to explore the role of ethics in preventing violations that could damage the stability of the financial system and the reputation of banks. Using a qualitative approach, this research employs case studies and literature reviews to analyze various cases of ethical violations in the Indonesian banking industry. The findings reveal that strong professional ethics can reduce the risk of fraud and moral hazard among bankers. However, challenges such as weak oversight and profit pressures remain significant factors influencing ethical breaches. Implementing sound corporate governance principles, enhancing ethics education, and tighter regulatory oversight are considered essential to strengthening banking ethics. This study concludes that by reinforcing commitment to ethics, the banking industry can increase public trust and support sustainable economic growth.