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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 aims to develop erfina game as ecosystem learning media and to know and describe the results of expert validation, teacher responses, student responses and student learning outcomes of the developed media. This research uses the research and development method (Research & Development). The model used in this research is ADDIE consisting of 3 stages, namely Analysis, Design, and Development. The trial was conducted on 10 students of Class VII of SMP Negeri 02 Satu Atap Suwawa Selatan. The results of the study found: (1) validity test based on the percentage of media validation of 85% (Very Valid) and material expert validation obtained a percentage of 87% (Very Valid). (2) Practicality test based on teacher response results obtained a percentage of 91% (Very Practical) and the results of students' responses of 93% (Very Practical). (3) Student learning outcomes test obtained from the results of student learning tests through Preetest and Posttest evaluations, based on the N-Gain scale obtained a value of 0.53 or 53% which is included in the moderate category

Factors that can attract consumer interest in satisfying customers at fast food restaurants in Medan City include providing quality service. In addition to service quality, customer experience is also another factor that can attract consumer interest in buying. One thing that companies can do is to build a brand so that it will create brand equity. Based on the description above, the title of the study is, " The Effect of Service Quality and Customer Experience on Customer Satisfaction at Fast Food Restaurants in Medan City ". The purpose of this study is to determine the effect of service quality and customer experience on customer satisfaction at fast food restaurants in Medan City, both partially and simultaneously, and the formulation of the problem in this study is whether service quality and customer experience affect customer satisfaction at fast food restaurants in Medan City. The results of the study indicate that service quality has a significant effect on customer satisfaction , customer experience has a significant effect on customer satisfaction and simultaneously the variables of service quality and customer experience have a significant effect on customer satisfaction. The company should pay more attention to the quality of service that has been provided to users of delivery services so that the service is not just a slogan but is implemented seriously so that the company's image is maintained in the eyes of service users.

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 is titled "Analysis of the Level of Digital Marketing Literacy Using the Experiential Learning Method Among Hospitality Students at Politeknik Harapan Bersama." The objective of this research is to evaluate and understand the level of digital marketing literacy possessed by hospitality students at Politeknik Harapan Bersama across various aspects, including the use of information technology, digital communication, online collaboration, and data security. This study employs a quantitative approach using a survey method, with questionnaires distributed to 26 students. The findings indicate that most students have an excellent level of digital marketing literacy, with an average percentage of 84.78%. However, there are still areas that need improvement, such as understanding digital ethics and selecting valid information. These findings provide valuable insights for developing more effective training programs to enhance digital skills in Hospitality Study Program.

The quality of financial reporting has become increasingly important in the digital era, particularly for manufacturing companies facing complex operational challenges. The implementation of accounting information systems (AIS) and human resource competency are critical factors that may influence financial reporting quality. This study aims to examine the effect of accounting information systems implementation and human resource competency on the financial reporting quality of manufacturing companies listed on the Indonesia Stock Exchange (IDX). This quantitative study employed a survey design with primary and secondary data collection. The sample consisted of 150 manufacturing companies listed on IDX during 2020-2023, selected using purposive sampling. Data were collected through structured questionnaires distributed to finance managers and financial statement analysis. Multiple regression analysis was used to test the hypotheses. The findings indicate that accounting information systems implementation has a significant positive effect on financial reporting quality (β = 0.456, p < 0.01). Human resource competency also shows a significant positive effect on financial reporting quality (β = 0.387, p < 0.01). The simultaneous effect of both variables explains 68.7% of the variance in financial reporting quality (R² = 0.687, F = 165.42, p < 0.01). Both accounting information systems implementation and human resource competency significantly enhance financial reporting quality. Manufacturing companies should prioritize investing in advanced AIS technology and developing human resource competencies to improve their financial reporting quality.

Promotional activities via social media such as Instagram are a form of marketing communication mix that is directly related to the level of consumer exposure until consumers make the decision to buy this syar'i gamis product. The demographic diversity of consumer characteristics also greatly influences the effectiveness of promotions via social media. The aim of this research is firstly to analyze the effectiveness of promotion of Islamic gamis via Instagram, secondly to find out how big the relationship is between follower characteristics and effectiveness of promotion via Instagram of Islamic gamis products and thirdly to find out consumer responses regarding the use of promotional syar'i gamis products. 'i via social media Instagram.The results of this research are that promotions carried out via Instagram are quite good. Promotion of syar'i gamis through social media Instagram is very effective in stimulating attention, increasing respondents' knowledge of the products being marketed, generating interest in followers, generating desire and ultimately making followers buy syar'i gamis products and then recommending them to other people.

This study examines the ef ectiveness of the Provincial Minimum Wage (UMP) and Regency/City Minimum Wage (UMR) policies in alleviating poverty in Indonesia, using an in-depth literature study approach. Indonesia, as the fourth most populous country in the world and the largest economy in Southeast Asia, faces major challenges in reducing income inequality and poverty, especially after the economic impact of the COVID-19 pandemic. The UMP and UMR policies are designed to provide a decent standard of living for workers, but their impacts vary widely across provinces and economic sectors. This study finds that while the minimum wage policy can provide benefits for formal sector workers, its ef ectiveness in reducing poverty in the informal sector is limited, given that around 60% of Indonesia's workforce works in the informal sector that is not covered by this policy. In addition, this policy also has the potential to cause economic dislocation in areas with significant income inequality. Economic sectors that rely on cheap labor, such as manufacturing and agriculture, are vulnerable to the negative impacts of this policy. This study suggests adjusting the minimum wage policy to be more flexible and based on local economic conditions to maximize the impact of poverty alleviation.

This study evaluates the investment feasibility of UD Al-Mustofa, a tobacco business in Kendal, by considering aspects of production, storage capacity, waste management, and market expansion opportunities. UD Al-Mustofa is strategically located, ensuring high mobility, optimal production scale, and an effective waste management system, which includes recycling solid waste into organic fertilizer, processing liquid waste, and mitigating gas emissions by conducting tobacco drying in areas far from residential zones. Although the business has not yet obtained certification for international markets, financial analysis indicates that investment in this venture is viable. The calculations show a payback period of 2.01 years, significantly shorter than the projected 10-year investment lifespan. The Net Present Value (NPV) reaches IDR 489,345,567, indicating positive returns, with a profitability index of 0.854. The Internal Rate of Return (IRR) of 46% significantly exceeds Bank Indonesia’s interest rate of 5.75% in 2024, while the Average Rate of Return (ARR) of 78.8% is higher than the cost of capital. Based on these findings, UD Al-Mustofa has strong potential for further development, both in terms of production and market expansion..

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.

Dead skin cells can occur due to many factors, such as increasing age, sun exposure, and an unhealthy lifestyle. Signs of skin problems due to the buildup of dead skin cells are dull skin, acne, and dry skin.  Body scrub is a type of skin care that can provide many benefits for skin health and beauty. Scrub is the process of exfoliating dead skin cells using a scrub or natural ingredients. Pedada fruit scrub is a natural beauty care innovation originating from the coast of Indonesia, especially from areas rich in pedada fruit plants (Sonneratia spp.). Pedada fruit is known to have high antioxidant content which can provide benefits for the skin, such as brightening it, reducing wrinkles, and fighting the effects of free radicals. This scrub uses pedada fruit extract which is rich in flavonoids, tannins and vitamin C to care for the skin naturally. This body scrub product not only offers beauty benefits but is also environmentally friendly because the raw materials are easy to find in coastal areas and do not require complicated chemical processes. This research aims to examine the benefits of pedada fruit scrub as a natural beauty solution that is rich in antioxidants.

This research explores the factors influencing the adoption of Islamic digital banking among millennials in Indonesia. Employing a qualitative approach through a comprehensive literature review, the study analyzes existing research on Islamic digital banking adoption, focusing on academic journals, conference proceedings, and industry reports. The findings reveal that perceived ease of use and usefulness of digital banking services are crucial. Additionally, social influences, such as peer and family recommendations, and personal factors, including demographics and cultural background, significantly impact adoption rates. This research provides valuable insights for Islamic banks in Indonesia to develop targeted strategies for millennial engagement. By understanding these influencing factors, Islamic banks can tailor digital banking services to meet the specific needs and preferences of this demographic, thereby enhancing market penetration and fostering growth within the evolving digital banking landscape.

Poor quality of financial statements can have an impact on the inaccuracy of the information presented, thereby hindering data-based decision-making. This can also affect the accountability and transparency of financial management within government agencies. This study aims to investigate the influence of human resource (HR) competence, the implementation of the Agency-Level Financial Application System (SAKTI), and internal control on the quality of financial statement information at the Brebes Regency Religious Court Office. The research method used is quantitative with a survey approach. The research sample consists of employees who are directly involved in the financial reporting process. Data was collected through questionnaires and analyzed using regression methods to test the relationship between these variables. Human resource competence has a positive and significant effect on improving the Quality of Financial Statement Information at the Brebes Regency Religious Court office by 66.5%. The implementation of SAKTI had a positive and significant effect on improving the quality of financial statement information by 17.5%. Internal Control had a positive and significant effect on improving the Quality of Financial Statement Information by 14.0%. HR competence, SAKTI implementation, and Internal Control simultaneously affect the improvement of the quality of financial statement information at the Brebes Regency Religious Court office. The variables of HR competence, SAKTI implementation, and internal control contributed 66.4% to the quality of financial statement information at the Brebes Regency Religious Court office, while the remaining 33,760% were influenced by variables that were not studied.

This study aims to analyze the effect of return on asset (ROA), current ratio (CR), and company size on the value of companies in the metal and similar industrial sub-sector listed on the Indonesia Stock Exchange during the 2021-2022 period. The research was motivated by the need to understand how financial indicators and company characteristics influence the overall market value of companies in this particular industry. The hypothesis of the study was formulated based on theoretical frameworks and previous empirical research findings. To conduct this study, a purposive sampling method was employed, which involved selecting companies based on certain predetermined criteria. A total of 58 companies from the metal and related sectors were included in the sample. Data for the study was gathered from annual financial reports and analyzed using multiple linear regression techniques to test the proposed hypotheses.The results indicate that company size does not have a significant effect on the company value, suggesting that factors such as financial performance may be more crucial in determining value than the size of the company itself. However, the study found that both return on assets (ROA) and current ratio (CR) have a significant positive impact on company value. These findings emphasize the importance of efficient asset management and liquidity in increasing a company’s market value. This study contributes to a deeper understanding of the financial factors that influence the value of companies in the metal and industrial sectors and provides insights for investors and management.

This research is motivated by the low number of sales of typical food products in Dua Koto District, which is caused by the lack of promotion and innovation of products. The purpose of this research is to analyse the right strategy to increase product sales in the future. This research uses descriptive qualitative method with data collection techniques through observation, interviews, and SWOT analysis. The results showed that the most effective strategy is the ST strategy, which utilises existing strengths to overcome various threats that arise. This strategy includes increasing promotions, product innovation, and improving service quality to make products more competitive in the market. With the implementation of this strategy, it is expected that managers and sellers of typical food products can be more active in promoting their products, both through social media and direct marketing. In addition, innovations in packaging and product variations also need to be considered in order to attract more consumers. If this strategy is implemented optimally, it is expected that the number of sales of typical food products in Kecamatan Dua Koto will increase significantly in the future.

Economic digitalization has become a key driver of growth in various regions, including Medan City. The development of e-commerce and local startups plays a vital role in this economic transformation by enhancing market access, accelerating product distribution, and creating new job opportunities. E-commerce allows business owners to reach a broader consumer base, while local startups foster innovations tailored to the needs of Medan's society. This paper aims to analyze the role of e-commerce and local startups in enhancing economic growth in Medan City, as well as the challenges and opportunities within this digital ecosystem. The findings suggest that these two sectors complement each other in creating an inclusive and sustainable economic ecosystem.

The purpose of this study was to determine how much students' attitudes toward financial management were influenced by their social surroundings, financial experience, and financial literacy. This kind of study uses a quantitative, explanatory methodology. The population is students of the Faculty of Economics and Social Sciences Sultan Fatah University Demak as many as 110 people. Because the entire population is used, the sampling method uses saturated samples. Information was gathered using an online survey and using multiple linear regression analysis techniques. Respondents' answers were measured using a Likert scale with SPSS version 25 tools. According to the study's findings, the dependent variable is significantly impacted by each independent component taken combined. Taken alone, financial management literacy is not influenced by the social environment, while financial management literacy is significantly influenced by financial experience and financial literacy.

Education plays a vital role in creating quality, competitive human resources, which is a national priority, including in Indonesia. This study focuses on the effectiveness of managing the committee funds at MTsN 1 Banyuwangi to support educational financing that is not fully covered by the state budget (APBN). Using a qualitative approach through interviews, observations, and documentation, the results show that the management of committee funds has been efficient. In 2021-2022, the received funds amounted to IDR 1,357,610,000, with a realization rate of 93.87%. The following year, committee funds amounted to IDR 1,130,600,000, with 100% realization and a surplus of IDR 33,600,000, which was carried over to 2023-2024. In this period, the received funds amounted to IDR 1,351,125,000, with a proposed budget of IDR 2,080,715,000. As of now, the realization stands at 64.93%, and the management is ongoing as the school year has not yet finished. The committee funds play a crucial role in fulfilling the educational financing needs not fully covered by the national budget and contribute to the improvement of educational quality at MTsN 1 Banyuwangi.

The prospects of Islamic banking in Indonesia, when viewed from the real sector, are quite positive. Because, the operationalization of Islamic education does not matter! interest, and the income comes from the retum for the harvest! for projects financed or margin financing the sale and purchase of goods. In this way, it can be ascertained, that theoretically Islamic banking is very interested in encouraging the progress of the nile sector. The most important thing for Islamic banking is that no matter how advanced and developed it is, it will never leave the real sector, because it is from this sector that banking activities emerge. Unlike the conventional banking system, the monetary sector has grown far away from the real sector of Inl. This is because, with interest, money has shifted from just a medium of exchange to a commodity. 

The term cooperative is certainly familiar to us. If referring to Law No. 17 of 2012 article 1, a cooperative is defined as a legal entity established by an individual or a cooperative legal entity, with the separation of the wealth of its members as capital to run a business, which meets common aspirations and needs. In its implementation, cooperatives not only have goals, principles or principles, but also a foundation. As a unique business entity, cooperatives are different from other business entities. In this case, it can be seen from its membership, where cooperative members are known to have dual identities. Dual identity here means that cooperative members are owners and also users of cooperative services. Indonesian cooperatives are the identity of Indonesian business entities that are established on various foundations. The foundation of this cooperative includes ideal, constitutional, mental and operational foundations.