This study aims to determine the potential and obstacles of the digital economy in developing MSMEs in the city of Medan and then reviewed from the perspective of Islamic business ethics. This study is a descriptive qualitative type that presents narrative data about objects found in the field. The subject of this study is the Medan City Cooperative and MSME Service and the object is the digital economy. This research is motivated by the Indonesian government's efforts to make MSMEs go digital coupled with the existence of a pandemic that forces economic activities to increasingly move towards digitalization so that MSMEs as a milestone in economic progress must actively move to follow the changing times. The data collection techniques used are interviews, observations, and documentation. The results obtained are: In the city of Medan, the digital economy system has been intensified for MSME actors, the Medan City Cooperative and MSME Service supports through consultation, training, and assisting MSME actors to develop their businesses digitally. Until now, there have been 3000 Medan City MSMEs that have registered as Fostered MSMEs at the Medan City Cooperative and MSME Service. This means that all the breakthroughs that have been made by the Medan City Cooperative and UMKM Service bring good news for the potential of the digital economy. However, in addition to all that, there are still many UMKM actors who are not aware of the digital economy, which is caused by low human resources, not yet technologically proficient, and still consider the system troublesome and choose to be stuck with a manual system.

The aim of this research is to determine the influence of service quality and ease of use on Goride customer satisfaction among Gojek users in Cirebon City. The research population includes all Goride users who use the Gojek application in Cirebon City, with a sample of 100 respondents. This research uses quantitative methods with purposive sampling through questionnaires. Data analysis was carried out using multiple linear regression with SmartPLS software. The research results show that service quality has a positive and significant effect on Goride customer satisfaction. Apart from that, ease of use also has a positive and significant impact on Goride customer satisfaction. Overall, service quality and ease of use have a positive and significant effect on Goride customer satisfaction among Gojek users in Cirebon City.

There have been many challenges in cigarette companies in recent years, including a decline in sales due to COVID-19, as well as government policies regarding excise and taxes which have triggered profit management in companies. The aim of this research is to find out how company size and financial difficulties affect earnings management. This research method uses quantitative methods with multiple linear regression analysis. The results of the analysis showed that there were symptoms of multicollinearity and autocorrelation in the regression model, but no symptoms of heteroscedasticity were found. The conclusion of this research is that financial distress and company size have an influence on earnings management of cigarette sub-sector companies on the IDX. The independent variable does not have a significant effect on the dependent variable when viewed partially, but has an effect simultaneously. Suggestions for further research are to expand the scope of the variables studied.

The study aims to determine the influence of Profitability, Company Size, Auditor Switching, and Audit Committee on Audit Delay in Property and Real Estate Sector Companies Listed on the Indonesia Stock Exchange for the 2018-2023 period. The population of this study is Property and Real Estate Sector Companies listed on the Indonesia Stock Exchange for the 2018-2023 period with sampling using a technique, namely the purposive sampling method with certain criteria and a sample of 48 companies was obtained. This study uses multiple linear regression analysis methods with the help of the Package of Social Science (SPSS) Version 25 program. The results show that the profitability variable has a negative effect on Audit Delay, Company Size has no effect on Audit Delay, Auditor Switching has no effect on Audit Delay, and Audit Committee has no effect on Audit Delay.

This study aims to determine the effect of earnings management and financial performance on firm value with the Corporate Governance mechanism in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. The type of research used is quantitative with sampling using purposive sampling of 7 companies from 56 populations. The analysis technique uses simple regression analysis, classical assumption test and MRA test or Moderated Regression Analysis and the data is processed using SPSS 26. The results showed that partially showed that none of the independent variables (Earnings Management, ROA, ROE, and CR) had a significant effect on the dependent variable Company Value / PBV because the t value of all variables < t table (2.119). However, simultaneously the independent variables of earnings management and ROA together have a significant effect on the dependent variable (Firm Value) in a simple regression model. Meanwhile, based on the moderation t test and moderation f test, the independent variables, namely earnings management, ROA, ROE, CR with moderation variables, namely managerial ownership, institutional ownership, independent board of commissioners, have no significant effect on firm value / PBV.

This study explores the relationship between financial literacy, consumer communication, and financial decision-making among English Literature students at Universitas Negeri Medan. Using surveys with 40 participants aged 20-24, the research assesses students’ financial literacy levels, preferences for communication formats, and their impact on financial behaviors. Rsults indicate that while most students have a basic understanding of financial concepts, gaps exist in budgeting, selecting financial products, and seeking assistance. Visual formats like videos and infographics are the preferred communication channels, while social media, though widely accessed, often lacks clarity. Only a portion of students applies financial literacy effectively in decision-making, such as evaluating financial products critically or avoiding unnecessary spending.  The findings emphasize the importance of integrating tailored financial education programs with effective communication strategies. Enhancing financial literacy through practical and accessible learning methods can empower students to make informed and strategic financial decisions.

The integration of Artificial Intelligence (AI) into criminal procedure law has emerged as a significant development in enhancing the efficiency and accuracy of judicial systems. However, the implementation of AI in Indonesia remains at an early stage, with challenges such as regulatory gaps, societal trust issues, and potential algorithmic biases. This study aims to explore the potential and challenges of utilizing AI within Indonesia’s criminal procedure framework, focusing on its legal and social implications. Employing a qualitative research approach, this study combines in-depth interviews with legal experts, practitioners, and AI developers, alongside a comprehensive literature review of existing laws and academic research. The findings reveal that AI has the potential to expedite case management, enhance evidence analysis, and reduce human biases in judicial decision-making. Nevertheless, the lack of specific regulations governing AI’s use in the judiciary and the limited public trust pose significant hurdles to its effective implementation. The study also highlights the importance of adaptive legal frameworks and public education to foster transparency and accountability in AI applications. These results contribute to the broader discourse on AI integration in legal systems, particularly in developing countries, by emphasizing the need for localized strategies that address unique social and legal contexts. The implications of this research extend to policymakers and technology developers, providing insights into the regulatory and ethical considerations required for sustainable AI adoption in judicial processes. Future research is recommended to expand the scope of empirical studies and include quantitative analyses to further substantiate the findings.

The gig economy has emerged as a global phenomenon, reshaping traditional work patterns, including in Indonesia. While offering flexibility to workers, this work model poses significant challenges concerning legal protection, especially in work relationships mediated by digital platforms. Gig workers often find themselves in vulnerable positions due to insufficient regulations and an imbalance in bargaining power between them and digital platforms. This study aims to analyze the legal protection for gig economy workers in Indonesia from a civil law perspective, highlighting gaps in existing regulations and offering recommendations for reform. This research employs a qualitative approach with a descriptive-analytical method. Data were obtained through literature review, analysis of electronic work contracts, and comparisons with gig economy regulations in other countries, such as the European Union and the United States. The findings reveal that electronic work contracts used by digital platforms in Indonesia are often unfair and favor the platforms. Furthermore, Indonesia’s gig economy regulations do not provide adequate protection, unlike countries such as the European Union, which have established minimum standards for gig workers' protection. This imbalance adversely affects gig workers’ welfare, including financial insecurity and lack of access to social security. This study contributes to the development of a more inclusive and equitable regulatory framework for gig workers in Indonesia. The implications include the need for civil law reforms to govern gig economy work relationships and the use of technology as a tool to enhance legal oversight. This research also lays the groundwork for future studies exploring the implementation of gig economy regulations in the context of other developing countries.

This article examines two significant linguistic phenomena in Arabic: Ta'kid Al-Madh Bima Yusybih Al-Dzamm and Ta'kid Al-Dzamm Bima Yusybih Al-Madh. Both are rhetorical techniques that enrich the meaning of praise and insult, by presenting conflicting nuances. Ta'kid Al-Madh Bima Yusybih Al-Dzamm describes the way praise is conveyed by inserting elements that contain insults, creating irony and complexity in the message. For example, expressions that appear positive can contain deep innuendo. In contrast, Ta'kid Al-Dzamm Bima Yusybih Al-Madh shows how insults can be framed with nuances of praise, turning criticism into something more subtle and open to acceptance. The research method used by researchers in this research is a qualitative research approach with a descriptive method approach. This research used data collection by searching in journals and books as well as previous research literature related to this research. Through analysis of linguistic structures and examples from literary works and everyday conversations, this article aims to explain the emotional and social impact of both techniques. With a deeper understanding of Ta'kid Al-Madh and Ta'kid Al-Dzamm, readers are expected to be able to appreciate the uniqueness and complexity of the Arabic language as well as the rhetorical implications that exist in everyday communication.

The aim of the research and development of this module is to develop physical training for archery sports referring to basic archery techniques. Researchers use the research and development model method in qualitative analysis and quantitative descriptive presentations that apply a Research and Development (R&D) design that refers to Borg and Gall. In this research, there are 7 research designs that are adapted to the characteristics studied, namely: 1) research and data collection, 2) planning, 3) product draft development, 4) small group trials, 5) initial product refinement, 6) large group trials , and 7) improvement of the final product. The product trial stages of this development module use 5 stages, namely: a) product refinement with evaluation results from 4 archery experts, b) small group research trial subjects using 4 athletes and 8 athletes for large group trials, c) types of research data using questionnaires, observation and documentation, d) Likert scale measurement techniques are data type instruments used in research, e) research data analysis techniques in the form of percentages. The validity results for archery experts show an average of 77.10%, which means this product is very valid. The module for developing variations in strength training for the archery sport in Kediri Regency aged 10-15 years was also tested in small groups with results of 79.85%, and large group trials showed a figure of 87.71%. The results of the large group trials and small group trials were categorized as valid, so the conclusion of the research on the development of strength training development modules for archery sports in Kediri Regency aged 10-15 years can be declared suitable for use in helping facilitate strength training in archery sports.