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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.

In the current era of globalization and technology, computers, RFID are examples of information technology tools that are indispensable for meeting human needs in almost every aspect of life, including the management of infrastructure and equipment lending.According to direct research at Widya Praja Ungaran Vocational School, there are only two workers who handle facilities and infrastructure. In carrying out their work assignments, they still experience difficulties. Excess workload and the process of borrowing tools that still lacks a sense of responsibility, so that the results of the work are not maximized.The existence of increasingly sophisticated technology, the management of infrastructure and equipment lending can be done with the help of technological tools that will be implemented in this school. This research aims to make it easier to administer, because this school has not yet added a new workforce.This research can be designed with the help of software (Bootstrap, MySql), programming (PHP, Arduino IDE) and equipment (NodeMCU ESP8266, RFID, LCD, I2C, buzzer, power supply, breadboard, jumper cables, resistors, LEDs) to provide data information. more accurate, effective, efficient and provide a good working atmosphere in this school. It is hoped that this research can reduce work overload and create a sense of responsibility in borrowing equipment, using local networks (wifi / handphone) and computers or laptops, with the research method used is research and development (R&D).

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.

This service aims to socialize the mathematical connection to the concept of Element (demand and supply for MSME products in North Pelawi Village, Babalan District, Langkat Regency. This service activity is carried out by a service team consisting of lecturers and students who aim to provide briefings in the form of socialization to the community of business actors and MSME owners where with this activity it is hoped that there will be awareness and motivation of business actors to relieve the importance of applying mathematical concepts in the context of the connection or tension between the amount of demand and supply. So to predict the amount of demand and the amount of supply at a certain price is not difficult. Because with the ability to predict and control the number of goods offered, the price will be able to be conditioned to be stable and still within reasonable limits. For this reason, the role of business actors has a great influence on the sustainability and development of the business carried out so that the goal of obtaining maximum profits for better MSME performance is obtained. This service was carried out in North Pelawi Village by previously recording business actors around North Pelawi Village with the aim that MSMEs that have been run so far can better apply an understanding of mathematical concepts that are connected to the demand and supply elements for products produced in a certain period or period of time.

This study explores the role of transformational leadership within the context of Christian Religious Education, emphasizing its ethical foundation and implications for shaping the future of humanity. In an era marked by moral ambiguity, rapid technological progress, and declining spiritual values, Christian education faces the urgent challenge of cultivating ethical character, spiritual maturity, and social responsibility. The problem addressed in this research is the gap between leadership practices in Christian educational settings and the transformative outcomes expected in students’ moral and spiritual development. The objective of this study is to analyze how transformational leadership can be effectively applied to Christian Religious Education to foster ethical behavior and visionary thinking. Using a qualitative descriptive method supported by literature analysis and interviews with Christian educators and leaders, this research identifies core principles and strategies that align biblical teachings with transformational leadership theory. The findings reveal that transformational leaders who model Christ-centered values, inspire through vision, and mentor with compassion significantly impact learners’ ethical formation and worldview. The synthesis of ideas highlights the integration of faith, leadership, and pedagogy as a holistic approach to addressing the ethical and existential challenges of the 21st century. In conclusion, transformational leadership within Christian Religious Education is essential in guiding learners toward a life of purpose, integrity, and contribution to a humane and spiritually grounded society.

This article discusses how churches are adapting their missiology in the digital age by combining traditional methods and modern technology to reach younger generations. Through a mixed-method approach and interviews with leaders of the GMIM Victory Minanga Indah church, the study found that technological advances have opened up significant opportunities for spreading the Gospel through social media and digital platforms. However, the main challenge is maintaining the depth and authenticity of the Gospel message amid the rapid and diverse flow of information. Therefore, ministry strategies must be innovative, contextual, and interactive to be more effective and relevant. The role of church leaders is crucial in managing technology while upholding theological values to ensure the mission remains rooted in Christian teachings. In conclusion, missiology in the digital age must be dynamic and adaptive, blending technology with the foundation of faith to expand the reach of ministry in an inclusive and sustainable manner.

The COVID-19 pandemic marked a significant turning point in the global church's approachto mission and ministry, particularly through the adoption of digital spaces. The rapid shift to digitalplatforms was not merely a practical adaptation but reflected a deeper transformation in how thechurch understands presence, community, and engagement in the world. This article aims to examinehow evangelism and discipleship practices have evolved in digital forms in the post-pandemic context,and to explore the theological and ethical implications of "digital presence" within contemporarymissiology. Using a practical theology approach, this study employs literature analysis, theologicalreflection, and case studies from digital church practices as its primary methods. The main findingsreveal that evangelism has shifted towards creative digital content targeting digital-native generations,while discipleship is increasingly practiced through online communities and digital spirituality. At thesame time, the study identifies key issues such as the validity of digital sacraments, the risk of faithcommodification, and the challenge of fostering authentic relationships in virtual spaces. This articlesynthesizes the idea that digital mission represents a new form of incarnational ministry in the digitalage, calling for a hybrid ecclesiology that integrates both physical and digital presence. In conclusion,digital mission is not simply a crisis response to the pandemic but a long-term theological and strategictransformation in how the church participates as the Body of Christ in a digitally connected world.

Guidance and counselling is an important element in education and individual development. This article discusses the theoretical and practical approaches underlying guidance and counselling, including their theoretical foundations, methods, as well as their application in education. In addition, an analysis of the counselling approach based on John 4:1-42 shows the relevance of spiritual values in forming a holistic approach. The article also highlights the importance of learner character building as one of the main objectives of guidance and counselling services.

Learning technology continues to develop as time goes by. Technology is the science of tools and skills that make humans work more efficiently. The implementation of daily learning often follows technological developments in the world of education, as do teachers and lecturers. In the field of education, technology has an influence on improving the quality of education, types of educational technology, information technology and communication and learning technology have a major role in learning. The role of technology in the field of education is as an information center and doing new things to illustrate learning and determine online learning methods. With increasingly developing technology, it can also provide benefits that have both good and bad impacts. One of the developments in technology has had a good influence by increasing self-openness in terms of expanding knowledge as information for all life in the world across borders, places and times. Negative impacts include changes in behavior, morals, rules or morals of life so that they conflict with the moral rules that apply in society. Therefore, to prevent the negative impact of using technology in learning, it is necessary to supervise parents and educators who work together in carrying out teaching and supervising children in using technology. The presence and function of technology in the world of education provides the development and growth of human resources as a determinant in achieving success in education. This kind of thing is caused by human resources themselves which are still lagging behind in using this technology in training. With today's technological developments in education, there are many new innovations to support learning. In this case, one way is to provide changes in educational facilities which are increasingly increasing and developing rapidly through technology.

Climate-induced migration is becoming an increasingly significant global issue, driven by environmental changes such as rising sea levels, extreme weather events, and resource scarcity. Despite its growing importance, current legal frameworks inadequately address the protection of climate migrants, leaving them vulnerable and without clear legal rights. This research aims to propose an integrated social-environmental justice framework to address the legal accountability for climate-induced migration, focusing on the recognition of migrant rights, state responsibilities, and environmental protection. The study uses a comparative legal analysis to examine legal systems across various countries and incorporates field data from climate-vulnerable coastal communities through interviews, surveys, and legal case reviews. The research finds that the proposed framework enhances migrant recognition and clarifies state responsibilities in 70% of reviewed legal cases, offering a more comprehensive solution compared to traditional environmental and human rights approaches. The framework's integration of legal, social, and environmental elements provides a holistic response to climate migration, emphasizing equity and sustainability. However, challenges such as political resistance, fragmented governance, and limited funding hinder full implementation. The study concludes by recommending that governments and international bodies adopt this framework and strengthen their commitment to legal protections and climate adaptation strategies for displaced populations. Further research should focus on refining legal frameworks, addressing implementation barriers, and expanding the scope of social-environmental justice to better support climate migrants.

Social media has become an integral part of students’ lives and is increasingly being used as a means of interactive learning. This study aims to analyze the effectiveness of social media use in supporting students’ learning process, by highlighting the benefits, challenges, and solutions that can be applied. The research method used is a qualitative approach with case studies, in-depth interviews, and thematic analysis. The results of the study indicate that social media provides flexibility in accessing learning materials, increases academic engagement, and facilitates discussion and collaboration between students and lecturers. However, there are several challenges, such as distraction, unguaranteed validity of information, lack of structure in learning, and gaps in access to technology. To overcome these challenges, strategies are needed such as good time management, increasing digital literacy, active roles of lecturers in directing learning, and institutional support in increasing access to technology. With the implementation of the right strategy, social media can be an effective tool in supporting interactive learning, improving students’ academic quality, and encouraging educational transformation in the digital era.    

Building fires can significantly degrade the strength and integrity of steel structures, so post-incident evaluation is crucial to ensure building safety and feasibility. This study aims to evaluate the condition of the steel tower structure after the fire through a visual inspection method. A total of 35 structural elements were examined, including columns, beams, and bracing, to identify damage caused by heat exposure. The inspection results showed that 6 elements (17%) were in the category of Acceptable, 8 elements (23%) Needs Attention, 5 elements (14%) Not Acceptable, and 1 element (3%) Not Applicable because they had been removed. Steel columns generally remain upright without deformation, but suffer damage to the protective layer (coating). In contrast, most blocks lose their protective layers, are directly exposed to fire, show early signs of corrosion, and some suffer severe damage such as flange tears and cuts. These findings confirm the importance of systematic documentation and classification of element conditions as the basis for technical decision-making for structural improvement. Visual inspection proved effective as an initial step in the evaluation process, providing a relevant initial picture of the extent of damage and the need for intervention. This study recommends follow-up in the form of advanced structural analysis and material testing to ensure the feasibility of reusing the affected steel elements.

Sustainable water resource management is a crucial issue, especially in horticultural agricultural areas such as Berastagi, Karo Regency, North Sumatra. This area is known for its abundant water resources, but the challenge in optimizing water distribution and quality is still a problem. This study aims to analyze the level of community participation in water resource management in Berastagi and to develop a sustainable management strategy using the SWOT approach. The method used in this study is a SWOT analysis that considers strengths, weaknesses, opportunities, and threats in water management. The results show that community participation in technical aspects is quite high, but still low in terms of planning and evaluation. The main strength factors are abundant water resources and support from the farming community, while weaknesses lie in limited infrastructure and water pollution from agricultural activities. The main opportunities for sustainable water management include irrigation modernization and increased government regulation, while the main threats are the impacts of climate change and the use of chemicals in agriculture that have the potential to pollute water. From this SWOT analysis, it is recommended to develop technology-based irrigation infrastructure, increase socialization and community education to increase involvement in water management, and collaboration between the government, community, and research institutions. It is expected that this strategy can strengthen sustainable and adaptive water resource management in the Berastagi horticultural area.

Colostrum is the first fluid secreted by the mammary glands. The highest content in colostrum is antibodies that are ready to protect the baby when the baby is still very weak. The protein content in colostrum is higher than the protein content in mature milk. The purpose of this study was to analyze the factors of colostrum administration to postpartum mothers in Kayu Kul Village, Pegasing District, Central Aceh Regency in 2022. The method in this study is an analytical research type with a research design using cross-sectional, namely a study in which variables including risk factors and variables including effects are observed at the same time. This study uses data taken retrospectively. This research was conducted in Kayu Kul Village, Pegasing District, Central Aceh Regency in 2022. The population in this study was 35 people, then the sample was part of all the objects studied and was considered to represent the entire population (Notoatmodjo, 2015). The number of samples used was 29 people using the Accidental Sampling technique. Data collection techniques using questionnaire sheets and respondent observation sheets. Data analysis techniques using the chi-square statistical test show that the p-value shows that p = 0.005 which means Ho is accepted (p value <0.05), so it can be concluded that there is a significant relationship between the knowledge category and the provision of colostrum. Conclusion: This study means that there is a significant relationship between the factors of Knowledge, Family Support, Support, Information Sources, Parity, Role of Health Workers, Provision of Colostrum in Kayu Kul Village, Pegasing District, Central Aceh Regency in 2022.

Background. City Ambon is Mother city province Maluku Which consists of from 5 sub-district, and has a population that is increasing day by day Which not balanced with the area. The density of motorized vehicles is increasing also increased with the presence of various vehicles. This will potentially increase the level of pollution air Which caused by by a number of pollutant Which produced from disposal smoke motorized. Objective. For know quality air ambient at Mardika terminal Ambon city. Methods. Type study This is study descriptive that is study about inspection level nitrogen dioxide (NO 2 ) at the terminal Mardika city Ambon, with study direct to field For to obtain sample Which Then done examination at the Environmental Health Technology Center (BTKL) Laboratory, Ambon. Results. Measurement temperature at the terminal Mardika Ambon Sunday First 39.9 ºC, Sunday second -34.4 ºC, Sunday third 34.2 ºC, Sunday fourth 29.4 ºC. Measurement speed wind in terminal Mardika Ambon on Sunday First 0.3-1.7 m/sec, Sunday second 1.8 m/s, Sunday third 0.3-1.7 m/sec, Sunday fourth 1.2-3.9 m/sec. Measurement level NO 2 in terminal Mardika Ambon that is Sunday First <5.22 µg/Mm³, Sunday second <5.22 µg/Nm³, Sunday third <5.22 µg/Nm³, Sunday fourth <5.22 µg/Nm³. Conclusion. Measurement Temperature, Speed Wind and Nitrogen Dioxide (NO 2 ) all results measurement fulfil standard.

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.

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 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 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 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.