This study is about the role of rahn contracts in financing micro, small, and medium enterprises (MSMEs), which aims to increase the effectiveness of the use of rahn contracts in supporting access to sharia financing. The method used in this study is a descriptive qualitative approach through a study of relevant literature. The results of the study indicate that rahn contracts play a very important role in opening access to micro financing for MSME actors, especially through Islamic financial institutions such as Islamic pawnshops and Baitul Maal Wat Tamwil (BMT). In recent years, the use of rahn contracts has increased significantly because it is considered capable of providing fast, flexible financing solutions that are in accordance with the principles of justice and sharia. Rahn is an inclusive alternative for MSMEs that do not have fixed collateral and have difficulty accessing conventional financing.Keywords : Fiqh Muamalah, Islamic Finance, Microfinance, MSMEs, Rahn Contract

This research was conducted on students of the Faculty of Economics and Business at Slamet Riyadi University in Surakarta who use the e-commerce platform Tokopedia. The purpose of this study is to analyze the significance of the influence of brand ambassadors, electronic word of mouth (e-WOM), and price perception on purchasing decisions in Tokopedia's e-commerce. The type of data used is quantitative data, with primary data sources employed in this research. The data analysis techniques used in this study include multiple linear regression analysis, classical assumption tests, t-tests, F-tests, and the coefficient of determination (R²).
The results of the multiple linear regression analysis from this study are represented by the equation Y = 6.518 + 0.695 X1 + 0.168 X2 - 0.210 X3 + e. The t-test results indicate that the variables of brand ambassador, electronic word of mouth (e-WOM), and price perception have a significant effect on purchasing decisions in Tokopedia's e-commerce. The F-test results show that the model is appropriate for predicting the influence of brand ambassadors, electronic word of mouth (e-WOM), and price perception on purchasing decisions in Tokopedia's e-commerce. The coefficient of determination (R²) obtained is 0.594, meaning that the independent variables X1 (brand ambassador), X2 (electronic word of mouth (e-WOM)), and X3 (price perception) contribute 59.4% to Y (purchasing decisions). The remaining 40.6% (100% - 59.4%) is explained by other variables not included in this study.

In the era of data-driven digital commerce, Artificial Intelligence (AI)-based product personalization has become a key strategy to enhance user experience and foster customer loyalty. However, in the Indonesian e-commerce landscape, there remains a lack of empirical understanding of how personalization systems influence long-term user engagement. This study investigates the impact of AI-driven product personalization on customer loyalty among Indonesian e-commerce users. Employing a mixed-methods approach, quantitative data were collected through an online survey of 150 active users, and qualitative insights were obtained from in-depth interviews with six informants. Statistical analysis using simple linear regression revealed that personalization significantly influences customer loyalty, with a beta coefficient of 0.653 (t = 8.241, p < 0.001) and an R² value of 0.567. Qualitative findings highlight user concerns over recommendation accuracy, interface overload, and repetitive suggestions, which affect emotional satisfaction and platform attachment. This research contributes to the growing body of knowledge on AI adoption in e-commerce by integrating behavioral and technological dimensions of loyalty formation. It also offers practical implications for designing more context-sensitive personalization systems that prioritize not only algorithmic precision but also user control and experience quality.

This study aims to analyze the effect of price on purchasing decisions with consumer satisfaction as a mediating variable on Nestlé Pure Life drinking water products. The type of research used in this study uses a quantitative study by distributing questionnaires via google form which are distributed online.  The sample in this study were consumers who had bought nestle pure life drinking water in the Yogyakarta area. The number of samples used in this study were 100 respondents. The analysis technique used in this study uses the SmartPls version 3 program with Convergent Validity, Factor Loading, Average Variane Extraked (AVE), Discriminant Validity, Fornel Larcker, Cross Loading, Reliability, Cronbach Alpha, Composite Reliability, R Square, and Hypothesis Testing tests. The results of this study indicate that price has a significant effect on customer satisfaction, price has a significant effect on purchasing decisions, customer satisfaction has a significant effect on purchasing decisions and the effect of price on purchasing decisions mediated by customer satisfaction.

This study aims to analyze the effect of tax knowledge, tax sanctions, and tax socialization on individual taxpayer compliance. The research was conducted at the Tax Service, Counseling, and Consultation Office (KP2KP) Wonogiri using a quantitative approach. Primary data were collected through questionnaires, and secondary data were obtained from relevant sources. A sample of 100 respondents was selected using a random sampling method. Data analysis was conducted using multiple linear regression techniques processed through SPSS 30. The results indicate that tax knowledge, tax sanctions, and tax socialization have a positive and significant effect on individual taxpayer compliance. These findings suggest that a higher understanding of tax regulations, stricter enforcement of sanctions, and more effective tax socialization efforts lead to greater taxpayer compliance.

UMKM in Indonesia have an important role in economic growth, as well as being able to absorb labor, and distribute development results. The purpose of this study was to determine the effect of business capital, product innovation, and marketing strategies on the perception of profitability of culinary UMKM actors in the Pekalongan area. The population in this study were culinary UMKM actors in the Pekalongan area. The sampling technique was purposive sampling so that 95 respondents were obtained. The questionnaire was distributes via Google Form and direct distribution to culinary UMKM actors in the Pekalongan area and measured on a Likert scale 1-5. The collected data were processed using Multiple Linear Regression. The results showed that business capital, product innovation, and marketing strategies had a partial and simultaneous effect on the perception of profitability of culinary UMKM actors in the Pekalongan area.

The development of digital technology and artificial intelligence (AI) has brought major changes in the world of accounting, both in terms of work processes and the professional competencies needed. This Community Service activity aims to improve the digital competence of Vocational High School (SMK) students in the field of accounting, especially in understanding and adopting the role of technology and AI wisely. The activity was carried out in the form of an educational seminar at SMK Al Fatah Banjarnegara involving 100 students majoring in Accounting. The material includes the transformation of the accounting profession due to digitalization, the introduction of AI-based accounting software, and the importance of data literacy and critical thinking skills. The results of the activity showed an increase in students' understanding of the role of AI in accounting, as well as the formation of a mindset that AI is a tool, not a substitute for the human profession. This activity has a positive impact on fostering digital awareness, readiness to adapt, and student learning motivation. Potential future development includes practical training and replication of similar activities in other vocational schools. With the right approach, vocational school students can be prepared to become a superior and relevant vocational workforce in the era of digital transformation.

Candlenut shell is an organic waste that has a hard texture and has a high carbon element. The amount of candlenut shell produced from each processing of candlenut seeds is very large but has not been optimally utilized. For this reason, an effort is needed to utilize candlenut shells so that they do not become waste. In the manufacture of hazelnut shell briquettes, hazelnut shells are carbonized at 500 °, sifted with mesh 30 and 100 sieves, given a compressive load of 3 kg, 4 kg, 5 kg and 5.5 kg, the adhesive on hazelnut shell briquettes is starch and drying is carried out with a drying oven for 3 hours at a temperature of 80 °. The purpose of this study was to determine the effect of variations in pressure and particle size on the quality of hazelnut shell briquettes when viewed from the combustion rate and calorific value. The methodology used in this research is experimentation on hazelnut shell briquettes, testing hazelnut shell briquettes including testing water content, testing ash content, burning rate and calorific value of briquettes. From the results of the research on hazelnut shell briquettes with variations in pressure and mesh, the highest calorific value in hazelnut shell raw material briquettes is in the 5.5 Kg pressure specimen on mesh 30, namely 9855.18 Cal/gram and the bomb calorimeter test results are 7008.03 Cal/gram with an error rate of 24.40%, the higher the pressure will produce a higher calorific value as well. The highest combustion rate value is in hazelnut shell briquettes at a pressure specimen of 3 Kg mesh 100 with a value of 1.2 grams/minute the smaller the particle size, the higher or faster the combustion rate.

This study aims to analyze the influence of live streaming and content quality on purchase intention for Credifox products on TikTok Shop, both partially and simultaneously. The research employs a quantitative method with a non-probability sampling technique, involving 100 respondents. Data analysis was conducted using statistical quantitative methods and multiple linear regression with the aid of SPSS 25 software. The findings indicate that, partially, live streaming significantly influences purchase intention, with a t-value of 4.571 > t-table 1.985 and a significance level of 0.000 < 0.05. Similarly, content quality also has a significant influence on purchase intention, as shown by a t-value of 3.152 > t-table 1.985 and a significance level of 0.002 < 0.05. Simultaneously, live streaming and content quality have a positive and significant influence on purchase intention for Credifox products on TikTok Shop, with an F-value of 74.834 > F-table 3.100 and a significance level of 0.000 < 0.05.

Macroeconomic uncertainty poses a structural challenge for the sustainability of micro, small, and medium enterprises (MSMEs) in Indonesia. Fluctuations in inflation, benchmark interest rates, and exchange rates have a direct impact on liquidity, cost structures, and investment decisions. This study aims to explore the types of financial strategies adopted by MSMEs in response to macroeconomic pressures using a systematic literature review and secondary data analysis covering the period from 2019 to May 2024. Data were sourced from official national institutions, including the Central Bureau of Statistics, Bank Indonesia, the Ministry of Cooperatives and MSMEs, as well as relevant academic literature. The findings reveal that MSME financial strategies can be categorized into three key domains: cash management, cost control, and investment planning. MSMEs employing flexible strategies—such as increasing cash buffers, reducing operational costs, and diversifying products or financing sources—demonstrate higher resilience in the face of economic volatility. This study contributes theoretically by enriching the framework of financial adaptation for MSMEs and practically by informing financial literacy programs and policy design. The study also acknowledges limitations in the use of aggregate secondary data and recommends that future research adopt a mixed-method approach to capture undocumented informal financial practices at the grassroots level