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This study is motivated by the irresponsible use of paylater services, which is influenced by factors such as financial literacy, risk perception, and trust. The purpose of this research is to examine the impact of financial literacy, risk perception, and trust on students’ decisions to use paylater services at the Faculty of Economics and Business, Selamat Sri University. A quantitative survey method was employed, targeting a sample of 107 students from the 2020 cohort who actively utilized paylater services. The findings reveal that financial literacy significantly and positively influences the use of paylater services. Similarly, risk perception and trust also exhibit significant positive effects on paylater usage.

This study examines the fundraising strategies implemented by LAZISNU East Java to increase the collection of Zakat, Infak, and Sedekah (ZIS) funds. Using a qualitative approach, this research identifies both online and offline fundraising methods. Online strategies include utilizing websites, social media, and crowdfunding platforms to expand donor reach. Meanwhile, offline strategies involve fundraising through donation boxes, religious events, and collaborations with various organizations. The findings indicate that combining digital and conventional strategies can enhance donor participation, strengthen transparency, and build public trust in ZIS fund management. Factors such as institutional legality, well-structured programs, and social media utilization also contribute to the effectiveness of fundraising efforts. Thus, adaptive and innovative fundraising strategies play a crucial role in optimizing ZIS fund collection and ensuring the sustainability of philanthropic-based social programs

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.

This article discusses the importance of the role of language in communication as a tool for building friendships on campus. Where language not only functions as a means of conveying information, but also functions as a bridge to understand culture, emotions, and personal identity. Interaction between students from different backgrounds on campus requires a thorough understanding of the proper use of spoken and written language. This research reveals how language facilitates social interaction, creates mutual trust, and strengthens bonds between friends. The method used for this research is a qualitative method using observation techniques and interviews with several students fr om various different backgrounds. The results of the observations and interviews conducted show how important language is to be a bridge of communication or as a means for students to interact with each other, besides that language is also a symbol of unity and unity of Indonesian society. In addition, this article also explores the challenges students face when communicating and provides recommendations for improving their communication skills. A thorough understanding of the role of language will help students develop more positive and productive friendships in a campus environment.

Good governance is a necessity in running the government. The West Java government has made various efforts to implement good governance, one of which is the publication of leaders’ activities on Instagram @biroadpimjabar. The publication aims to raise awareness among the people of West Java by sharing informative and educational content about the activities of West Java leaders and their internal teams, as well as some useful information about West Java. The main purpose of this research is to explore how information about leaders' activities is Share, Optimize, Manage, and Engage as the concept of The Circular Model of SOME by Regina Luttrell. The method used in this research is qualitative. Data was collected through observation and in-depth interviews. The results showed that at the Share stage, the shared content of the leader's activities showed transparency so that it could build public trust. In the Optomize stage, the leader uses interesting video content and informative captions. In the Manage stage, a third application is used to monitor the performance of social media to evaluate its activation. The last stage is Engage, for interaction and community involvement in the form of comments and direct messages, even more followers want to conduct audience activities with West Java leaders after learning about the @biroadpimjabar account. These findings provide recommendations for improving public communication strategies to strengthen the implementation of good governance in West Java.

The rapid advancement of digital technology, particularly Artificial Intelligence (AI), has reshaped various sectors, including the field of law. This study aims to examine the integration of AI in law firms’ operations, focusing on its potential benefits, legal challenges, and ethical implications in the Indonesian legal context. This research employs a qualitative approach through a normative juridical method, supported by literature review and case analysis related to the use of AI in legal practice. Relevant legislation, including Law No. 11 of 2008 on Electronic Information and Transactions, is analyzed to assess the existing regulatory framework. The study reveals that while AI enhances efficiency in tasks such as document analysis, case prediction, and legal drafting, it also raises concerns about algorithm reliability, data bias, and the absence of specific AI-related legal regulations in Indonesia. Law firms must ensure transparency, accountability, and ethical responsibility when adopting AI to align with the principles of justice. Human interaction remains crucial to maintain trust and professional integrity in client services. The research contributes to the ongoing discourse on developing legal and ethical frameworks for AI implementation in the legal sector. It suggests the need for comprehensive regulation and professional guidelines to optimize AI utilization while safeguarding justice and ethical standards. The study is intended for publication in a national academic journal.

This article examines the example of Hannah's prayer based on the biblical text in 1 Samuel 1:10-20 and how her faith and hope can be an inspiration for Christian women in facing life's challenges. The study shows that through sincere prayer, faith, and hope, Hannah gained strength in overcoming severe personal struggles. Using a theological analysis approach, this article reveals the relevance of prayer as a form of devotion and trust in God, and identifies important principles drawn from Hannah's life to be applied in the lives of Christian women today.

This study aims to analyze the influence of secondary reserves, which consist of placements in other banks, securities owned, and acceptance bills, on wadiah deposits at PT Bank Syariah Indonesia Tbk. using a quantitative approach with secondary data from the bank's monthly financial statements for the period 2022-2024. Researchers select relevant research subjects to obtain significant findings. The data were processed using descriptive statistical analysis and multiple linear regression with the help of the SPSS program to test the hypothesis. The results show that there is a significant influence of independent variables on dependent variables, which illustrates the importance of asset quality and fund management in increasing customer trust and, ultimately, the growth of deposits.

This article explores the application of Islamic ethics, particularly the concept of tawhid, in the development of digital technologies and artificial intelligence (AI). The study employs a qualitative descriptive method based on a literature review to analyze Islamic principles, such as justice (al-'adl), trust (amanah), and public benefit (al-maslahah), in addressing ethical challenges posed by AI. The findings indicate that Islamic values can provide a holistic framework for tackling algorithmic bias, privacy concerns, and social inequalities associated with AI. However, the study identifies a gap in academic research regarding the integration of tawhid principles with AI development. A limitation of this research is the lack of empirical case studies to test the effectiveness of implementing these principles in technology development.

Crowdfunding has emerged as an innovative method to support small business expansion, providing an alternative for entrepreneurs to access financial resources. This study aims to evaluate the impact of community participation in resource mobilization through crowdfunding. By analyzing data from various successful crowdfunding campaigns, the study identified the factors that influence the success of fundraising and how community engagement contributes to those outcomes. The findings show that community participation not only increases project trust and credibility, but also creates important emotional and social support for entrepreneurs. In addition, crowdfunding serves as an educational platform that increases public awareness of social and economic issues. This research provides insights for entrepreneurs and policymakers on the importance of community involvement in crowdfunding strategies, as well as broader implications for economic development. Through the evaluation of the impact of community participation, this study highlights the potential of crowdfunding as an effective tool for resource mobilization in the context of small businesses.

Locus of control is an individual's perception of who determines his fate, which perception greatly influences the auditor, Locus of control leads to individuals influencing good and bad events in their lives, Accountants are individuals who pursue work in the field of accounting and accountants will be in the spotlight for the public if there is fraud or violations related to finance. An accountant must have ethical behavior to avoid financial fraud, this ethical behavior is important since the accountant was still a student. Accountant ethics have become a very interesting issue, this issue has developed along with the occurrence of several ethical violations that have occurred both by public accountants, internal accountants and government accountants, therefore ethical rules are important things that must be obeyed. Not a few financial scandals that occur are caused by ethical violations by accountants which ultimately lead to a decline in public trust in the accounting profession. This study aims to determine the effect of locus of control, love of money and emotional intelligence on students' ethical perceptions of the accounting profession. This type of research is quantitative descriptive research. The population of this study was students of the Accounting Study Program, Faculty of Economics and Business, University of 17 August 1945 Semarang, class of 2018 and 2019, totaling 102 students. The sampling technique used saturated or census sampling. Data were collected by distributing questionnaires via Google Form as many as 102 and 80 returned so that the response rate was 78.43 percent. The data analysis technique used was multiple linear regression analysis technique. The results showed that locus of control had a positive and significant effect on students' ethical perceptions of the accounting profession, while love of money and emotional intelligence had a negative and significant effect on students' ethical perceptions of the accounting profession.    

Village governments play a central role in Indonesia's governance structure as public service providers at the local level. This research aims to analyze the implementation of Islamic values of leader obligations, such as trustworthiness, justice, and deliberation, in village governance policies based on Law No. 6/2014 on Villages. Using a normative juridical method with statutory, conceptual, and comparative approaches, this research evaluates the implementation of Islamic values through document and literature studies. The results show that although Islamic leadership principles are reflected in the duties of the village head, such as fair management of village funds and community empowerment, implementation faces challenges, including limited resources, diverse understanding, and integrity issues. The study also identified strategic solutions, such as continuous training, strengthening supervision, and increasing community participation. In conclusion, Islamic leadership values have strong relevance in village governance policies and can improve the quality of village governance if optimally implemented. This research contributes to the understanding of the integration of Islamic values in the context of modern governance and recommends more in-depth follow-up studies on specific cases to enrich the literature in this field.

This study investigates the influence of live streaming commerce and online customer reviews on impulsive buying behavior, with e-trust as an intervening variable, focusing on Somethinc cosmetics among Generation Z consumers. Utilizing a quantitative approach, the research gathered data from 100 respondents selected through purposive sampling in Palangka Raya City. The Partial Least Square - Structural Equation Model (PLS-SEM) was employed to analyze the relationships between variables. The findings reveal that live streaming commerce has a significant positive effect on both e-trust and impulsive buying, emphasizing its role as an interactive and engaging marketing tool. Online customer reviews also positively impact e-trust and impulsive buying, albeit with a weaker effect. However, the mediating role of e-trust between these factors and impulsive buying is not statistically significant, suggesting that Generation Z consumers prioritize interactive and social aspects over trust in their purchasing decisions. This study provides valuable insights for marketers aiming to enhance impulsive buying through digital marketing strategies. Future research is encouraged to explore these relationships across various industries and demographics to broaden the understanding of impulsive buying behavior.  

This research aims to explore and reconstruct the legal protection policy for justice collaborators in corruption crimes in Indonesia. Although their existence is vital in combating corruption, many perpetrators are reluctant to come forward due to uncertainty in protection and the potential risks they face. Weaknesses in the existing policies, including a lack of transparency and adequate security guarantees, hinder perpetrators from collaborating with law enforcement. Therefore, this research identifies various challenges faced by justice collaborators and highlights the importance of comprehensive legal protection reform. This study offers recommendations for appropriate and effective legal protection efforts for justice collaborators in handling corruption cases. By analyzing protection practices in other countries and applying restorative justice principles, this research aims to provide solutions that not only protect justice collaborators but also enhance public trust in the justice system. It is hoped that the results of this research can contribute to formulating more effective and responsive policies to meet the protection needs of justice collaborators in Indonesia, encouraging more perpetrators to bravely come forward in the fight against corruption.

This study investigates the use of administrative ethics to increase the professionalism of public services in the West Sumatra Provincial Government Social Service. Data was collected through in-depth interviews with stakeholders and surveys of staff and service users using mixed methods (qualitative and quantitative). Research shows that the application of administrative ethics principles such as transparency, accountability and fairness significantly increases the professionalism of the apparatus and the quality of public services. Integrity, public trust, and operational efficiency of agencies can be strengthened by a strong ethical culture. In addition, this research found that continuous training, improving operational standards, and the use of information technology can help overcome problems such as employees' lack of understanding of administrative ethics and weaknesses in supervisory systems. Policy recommendations are made to encourage public services that are more responsive, professional and in line with community expectations.  

The issue of nazir waqf, which is still traditional-consumptive due to lack of knowledge about waqf and poor human resources, is one of the obstacles in the implementation of waqf legislation. The problem of naziran will be discussed in this article, along with its definition, tupoksi, professional nazir standards, challenges, and solutions. The findings of this study lead to the conclusion that morality, management, and business, along with other additional information and insights, are necessary for professional nazirs. Professional Nazirs also need to have human skills, technical abilities, and interpersonal skills. Other challenges include expertise, coaching, recruitment, incentives, competencies, and supervision. In addition, the paradigm shift and the existence of Nazir are some of the solutions that can be applied, such as associations, the establishment of Nazir schools, and the improvement of Nazir welfare. The guidance and supervision of Nazir Waqf is carried out by the Minister and the Indonesian Waqf Board, with the aim of improving professionalism and ethics in the management of waqf. Improving the quality of professional nazir is expected to have an impact on increasing the productivity of waqf assets, increasing public trust, and making a real contribution to economic and social development.

The objective of this research is to evaluate the impact of brand image and product quality on consumer purchasing decisions regarding MS Glow products in Solo. A positive brand image can enhance consumers' trust in a particular brand; however, product quality remains the primary determinant of satisfaction and choice among consumers. Using qualitative methodology with phenomenological approach, the study aims to understand consumers’ experiences and perspectives towards MS Glow products. The findings indicate that strong brand images, such as reliable reputation and consumer confidence, significantly influence purchase decisions. Additionally, product qualities including durability, performance, design, and innovative features play crucial roles in consumer decision-making processes. This research is expected to help companies develop better marketing strategies to meet individual customer needs effectively.

Noteworthy changes in customer behavior due to the advancement of data and communication innovation have driven to an increment in online shopping, particularly amid the Covid-19 widespread. This ponder points to analyze the impact of electronic word-of-mouth (e-WOM) and believe on buy deliberate within the setting of e-commerce in Indonesia. With information appearing a surge in exchanges on different marketplaces, this consider distinguishes that positive e-WOM can increment buy deliberate, whereas negative e-WOM tends to diminish it. In expansion, consumers' level of believe in online shopping stages emphatically impacts buy choices. The discoveries appear that both e-WOM and believe have a critical positive impact on buy deliberate. The comes about of this consider give experiences for companies to develop effective promoting techniques to extend buy deliberate and construct shopper believe within the computerized time. 

This study discusses the influence of independence, work experience, professional ethics, and leadership style on auditor performance. The background of the study shows the importance of the role of auditors in ensuring transparent and reliable financial reports. Using a descriptive-based literature study method, this study processes secondary data from various journals. The results show that independence, work experience, and professional ethics have been proven to improve auditor performance so that they can also improve audit quality and public trust, while transformational leadership style encourages team motivation and collaboration. Research recommendations include strengthening independence policies, ongoing training, consistent application of professional ethics, and leadership that supports auditor development.

Operational risk is one of the significant challenges that can hinder the achievement of a company's goals, especially in strategic departments such as the Engineering Department. Risk identification and mitigation are important steps to ensure smooth operations and maintain the company's overall productivity and performance. This study aims to evaluate and optimize operational risk mitigation strategies in the Engineering Department of PT XYZ, which operates in the cement production sector. With a qualitative approach, this study analyzes various risks faced, including design suitability, reliability of safety monitoring, and budget management. The results show that the implementation of systematic and proactive mitigation strategies can significantly reduce potential risks that can interfere with smooth operations. In addition, this study found that effective communication with stakeholders and the implementation of feedback from customers are essential to increase customer satisfaction and trust. The resulting recommendations include the preparation of project completion time standards, periodic evaluations of performance, and more detailed mapping of budget needs. Thus, this research contributes to the development of best practices that can be adopted by other companies in the same industry. The results of this study are expected to improve PT XYZ's operational performance and strengthen its position in a competitive market.