This study aims to determine the impact of labor costs, marketing costs, and sales volume on the net profit of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the years 2020-2024. This research utilizes a descriptive research type with a quantitative approach. The population of this study includes manufacturing companies in the food and beverage sub-sector that are listed on the IDX for the years 2020-2024, totaling 48 companies. The sampling technique employed is purposive sampling, involving 20 companies. The data source for this research utilizes secondary data. Data collection methods are obtained from the Indonesian Stock Exchange (IDX). This study employs data analysis methods, which include descriptive statistical tests, classical assumption tests, and hypothesis testing, comprising multiple linear regression analysis, F test, t test, and the coefficient of determination (R2) test.The results of this study indicate that labor costs do not have a significant effect, while marketing costs and sales volume do have a significant effect.

This research examines the fundamental transformation in Indonesia's banking industry triggered by Industry 4.0, specifically focusing on the evolution from traditional banking models to new-age banks. The study analyzes how disruptive technologies such as artificial intelligence, cloud computing, blockchain, and biometrics catalyze changes in banking digital capabilities and business models. Using a qualitative approach through comprehensive literature analysis and multiple case studies, this research identifies that digital transformation not only changes how banks operate but also fundamentally alters their value proposition to customers. The findings indicate that new-age banks are characterized by more agile organizational structures, advanced digital capabilities, and open platform-based business models that enable seamless integration with the broader digital ecosystem. This research contributes significantly to understanding the future of banking in the digital era and its implications for Indonesia's financial industry.

Penelitian ini bertujuan untuk mengkaji secara mendalam bagaimana pengambilan keputusan berperan dalam meningkatkan efektivitas sistem pengendalian manajemen (SPM) di dalam organisasi. Dengan pendekatan kualitatif deskriptif dan metode studi pustaka, penelitian ini mengeksplorasi berbagai literatur akademik dan temuan empiris terkini guna memahami hubungan antara keputusan manajerial, struktur pengendalian, serta tantangan-tantangan strategis yang dihadapi organisasi. Hasil kajian menunjukkan bahwa pengambilan keputusan yang berbasis data, partisipatif, dan responsif terhadap konteks lingkungan organisasi, mampu meningkatkan keakuratan, kecepatan, dan relevansi keputusan yang diambil. Hal ini berimplikasi pada efektivitas pelaksanaan strategi dan pencapaian tujuan organisasi. Sistem pengendalian yang fleksibel dan terintegrasi dengan teknologi informasi terbukti mendukung proses pengambilan keputusan secara lebih adaptif, terutama dalam menghadapi dinamika lingkungan bisnis yang kompleks dan berubah cepat. Dengan demikian, penguatan sinergi antara pengambilan keputusan dan sistem pengendalian manajemen menjadi faktor kunci dalam menciptakan organisasi yang tangguh dan berorientasi pada keberlanjutan.

This study investigates the key determinants influencing Generation Z's purchase intention on Shopee, focusing on three main variables: digital marketing, pricing, and online reviews. The research was conducted among students from the Faculty of Economics and Business at Universitas Negeri Semarang (UNNES) using a quantitative approach. Data were collected through a structured questionnaire and analyzed using multiple linear regression. The findings reveal that both digital marketing and online reviews have a significant and positive impact on purchase intention. In contrast, pricing shows a significant but negative effect, indicating that Generation Z is highly price-sensitive and more influenced by perceived value and peer reviews. The model explains 68.0% of the variance in purchase intention (R² = 0.680), suggesting a strong relationship between the examined variables and consumer behavior. These results highlight the importance of authentic digital engagement and customer feedback in driving online purchases among young consumers. E-commerce platforms are advised to prioritize trust-building strategies and maintain price competitiveness to target the Gen Z segment effectively.

This research aims to determine the effect of production costs, operational costs, and sales volume on the net profit of manufacturing companies in the miscellaneous industry sector listed on the Indonesia Stock Exchange from 2021-2024. The objects studied in this research are manufacturing companies in the miscellaneous industry sector listed on the IDX from 2021-2024, totaling 48 companies. This type of research is quantitative. The research sample was selected using purposive sampling techniques, resulting in a sample of 16 companies. This research uses secondary data obtained from the Indonesian Stock Exchange (IDX). The data analysis techniques used include descriptive statistical tests, classical assumption tests, and hypothesis testing, which consist of multiple linear regression analysis, model feasibility test (F test), partial significance test (t test), and the coefficient of determination test. The results of this study indicate that production costs and operational costs have a significant negative effect on net profit, while sales volume has a significant positive effect on net profit.

This study looks at how far knowledge about money and experience with investments affect choices on stocks in the Indonesian capital market.  420 buyers filled out an online form that was used with a causal associative quantitative method to gather data.  The study's results show that both knowledge about money and experience with investments have a good and significant effect on stock investment choices, sometimes at the same time.  The coefficient of determination (R²) of 47.6% shows that the two factors can explain almost half of the differences in how buyers choose to spend their money.  This study shows how important it is to learn more about money and make more investments in order to make smart investments in the capital market, because the market is always changing.  This study also has real-world effects for investors, financial institutions, and officials who deal with ways to help Indonesian small investors do better.

This study aims to identify the challenges faced by teachers in designing Program Pembelajaran Individual (PPI) for children with special needs in Pekanbaru City. PPI is a learning approach that is specifically designed to suit the unique needs, potential and characteristics of each learner, especially in the context of inclusive education which prioritizes equal access for all children. This research uses a descriptive qualitative method with data collection techniques through in-depth interviews and direct observation of teachers in several special schools (SLB). The results showed that teachers face various challenges, such as the number of children with disabilities exceeding the ideal class capacity, the diversity of student characteristics, limited human resources and infrastructure, lack of active parental involvement, and the gap between pedagogic theory and practice in the field. Despite this, teachers continue to do their best by developing creative, flexible and collaborative learning strategies. This study recommends the need for more concrete support from schools, government and families for the successful implementation of IEP in inclusive education.
 

This study discusses the use of the Quick Response Code Indonesian Standard (QRIS) as a cashless digital payment tool from the perspective of Islamic commercial jurisprudence (fiqh muamalah). QRIS is an electronic payment system recognized by Bank Indonesia to facilitate non-cash transactions in the country. From an Islamic legal standpoint, it is essential to analyze the validity of transactions and the underlying akad (contracts), as sharia principles require clarity (bayyinah), mutual consent (ridha), and the lack of riba (usury), gharar (uncertainty), and maisir (gambling). This research adopts a descriptive quantitative approach and literature study method to examine QRIS in the context of fiqh muamalah, particularly focusing on the validity and contracts involved in non-cash payments. The findings of this study indicate that the use of QRIS in financial transactions can be considered valid under Islamic law, provided it fulfills the essential elements and conditions of a valid contract, such as price clarity, transaction object, and mutual consent.Keywords : QRIS, Fiqh Muamalah, Non-Cash Transaction, Akad Islamic Economics

This study aims to review the literature on the effects of using ChatGPT on postgraduate students' competencies. The method applied in this study is a literature review of 420 journals from 500 journals. References were obtained from the Emerald Journal, Elsevier and Google Scholar by utilizing the Publish or Perish application. Data processing uses the VOSviewer application. With this literature review, it was found that.In the network visualization data, it was found that the widest link in the largest Red cluster was GPT, Chat GPT, Ability, Artificial Intelligent, Student, Chat, Higher education which was related to Postgraduate-student. In the overlay visualization based on the year, it was found that the projection of the year of collection at the time of the study. It can be seen from the darkest keywords, namely ability, student, skill, which have a longer research projection. Meanwhile, the research projections included in the latest research are with the keywords conversation, generative ai, education, and research. The results of Density Visualization show that the keywords ChatGPT, Ability, Higher Education, and Skill are included in the most frequently conducted research results. Meanwhile, the keywords generative AI, research, challenge, opportunity, conversation, artificial intelligent are included in the least conducted research. This shows that there is a significant relationship between the keywords mentioned.The recommendations given include strengthening the policies implemented in each university in each country for the use of AI as a medium for information and data processing. In addition, training on plagiarism in the preparation of various research journals and final assignments for postgraduate students needs to be intensified. The results of this study are expected to provide insight and breadth to related agencies that these opportunities can be further developed in Indonesia.
 

This study examines the role of perception in individual and organizational decision-making through a Systematic Literature Review (SLR) and content analysis approach. Perception is understood as an internal process that shapes understanding of objects, influencing preferences and decisions. Contextual factors such as culture, socio-economics, and technology also contribute to shaping perception. This study adopts a theoretical framework in which perception mediates the relationship between external attributes—such as price, quality, and brand image—and final decisions. By analyzing 993 scholarly articles from 2021 to 2025, this research maps perception models in consumer and organizational domains and identifies research gaps related to the integration of digital factors such as algorithms and AI. The validation process was conducted through triangulation between AI-generated prompts and human-based thematic analysis. The results highlight the need for perception models to adapt to digital dynamics and emphasize the importance of ethical integration in modern decision-making systems.