This study aims to analyze the influence of human resource competence,government internal control systems, and information technology utilization on the quality of financial reports, and to examine the role organizational commitement as a moderating variable in the Medan City Government. Reliable financial reporting quality is essential to ensure transparency and accountability in regional financial management. Therefore, understanding the factors influencing it is crucial. The research employs a quantitative approach using primary data collected through questionnaires distributed to employees involved in the preparation of financial reports in the Medan City Government. The study population consists of 63 Regional Work Units (SKPD) with a total of 210 respondents selected using purposive sampling, including heads of agencies,secretaries,teasurers, and financial administration official (PPK). Data analysis was conducted using Structural Equation Modeling (SEM) with the assistance of AMOS software.The findings indicate that human resources competence, government internal control sysrems, and information technology utilization have a positive and significant effect on financial reporting quality. Additionally,organizational commitment significantly moderates the influence of these independent variables on financial reporting quality. These results highlight the importance of enchancing human resource competence, strengthening internal control systems, and optimizing information technology utilization, all supported by strong organizational commitment, to produce high-quality financial reports.

Traditional Cultural Expressions (TREs) are an important part of national identity and intangible cultural heritage that live in indigenous communities in Indonesia. In the midst of globalization and increasing cultural claims by other countries, the urgency of legal protection for TREs is becoming increasingly relevant and strategic. This article aims to examine the effectiveness of legal protection for TREs in Indonesia and to formulate strategies for strengthening protection at the national and international levels. This study uses a juridical-normative approach with literature study techniques and qualitative analysis of laws and regulations, international conventions, and case studies such as Reog Ponorogo and batik. The results of the study indicate that existing legal protection is still limited and has not been able to answer the complexity of cultural claim problems. Harmonization of national law with international standards and collaboration between parties are needed to strengthen Indonesia's legal position in protecting TREs. This study contributes to the development of more responsive and sustainable cultural policies.

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.

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 explores the representation of adolescent trauma through the character of Hannah Baker in Thirteen Reasons Why by Jay Asher. Using a qualitative descriptive method with a psychological literary analysis approach, the research applies Bronfenbrenner’s Ecological Systems Theory and the concept of complex trauma to investigate how environmental systems contribute to psychological deterioration. The analysis identifies five levels microsystem, mesosystem, exosystem, macrosystem, and chronosystem that each fail to provide the support Hannah needs, ultimately leading to her emotional collapse. Key findings reveal that direct peer betrayal, institutional neglect, weak family-school communication, cultural normalization of victim-blaming, and cumulative unresolved trauma collectively influence the protagonist's declining mental health. The study demonstrates that trauma in adolescence is rarely the result of a single incident but rather the accumulation of systemic failures over time. The findings imply that educational institutions and communities must adopt trauma-informed frameworks and foster empathetic, interconnected support systems to protect vulnerable youth.

Doa Ibu Rice Agent Shop is a business that focuses on food processing production, especially rice production. However, the sales system at rice agent shops still uses traditional methods. To overcome this problem, it is necessary to design website-based e-commerce that has effective user interaction with the use of e-commerce features that are easy to use and understood by users.  The data collection methods used in this research are interviews, observation, documentation, literature study and questionnaires. Meanwhile, the system development method created is using a prototype. The results of this research are in the form of a website-based e-commerce website at the Ibu Tambaksari Kidul Doa Rice Agent Store. Based on the results of a questionnaire to 10 respondents, the percentage of 78.4% was in the "agree" interval scale, so it can be concluded that the website created was in accordance with what was expected.

Menjamurnya pinjaman online berbasis masyarakat telah mendorong inisiatif PkM, namun pemahaman anggota masyarakat terhadap pinjaman tersebut masih tertinggal.  Karena itu, banyak individu, bahkan anggota PKK, terikat dengan pinjaman online mereka.  Mengedukasi para ibu PKK tentang pro dan kontra fintech menjadi tujuan lain dari program ini.  Pendekatan individu terhadap pengelolaan uang hanyalah salah satu bidang yang telah dipengaruhi oleh menjamurnya internet dan bentuk teknologi informasi lainnya.  Sebuah alternatif dari prosedur yang memakan waktu dan rumit yang sering dikaitkan dengan mengajukan pinjaman di bank tradisional, aplikasi pinjaman online baru-baru ini muncul.  Banyak yang tertarik pada layanan ini, terutama mereka yang sangat membutuhkan keuangan, karena persetujuannya yang cepat, akses yang mudah, dan tidak adanya kriteria.  Dengan terlibat dalam kegiatan sosial, para ibu PKK dapat belajar tentang pinjaman internet dan cara menggunakan aplikasi ponsel cerdas dengan aman, sehingga mengurangi kemungkinan mereka mengalami masalah.

The lack of integration between science and local wisdom in science education remains a challenge in developing students' critical thinking skills and cultural literacy. This study aims to analyze the effect of STEM-based science learning integrated with ethnoscience on critical thinking skills and cultural literacy of elementary school students. This research is a quantitative study with a quasi-experimental method using a nonequivalent control group design. Samples were selected purposively and consisted of experimental and control groups. The instruments used include a critical thinking skills test and a cultural literacy questionnaire. Data analysis was performed using a paired sample t-test. The results showed a significant difference in posttest scores between the experimental and control groups, with a significance value of 0.000 <0.005. The average difference was 19.78 points for critical thinking skills (81.14 - 61.36) and 16.86 points for cultural literacy (82.50 - 65.64). This finding suggests that integrating STEM-based science learning with ethnoscience can significantly enhance students' critical thinking skills and cultural literacy. The novelty of this study lies in the learning approach that combines the STEM framework with local ethnoscience values, providing an innovative alternative for shaping students who think reflectively while developing cultural awareness from an early age.

This study aims to examine the legal challenges in consumer protection concerning Artificial Intelligence (AI)-based products in the digital era. Using a literature review method, the research analyzes relevant legal sources such as scholarly journals, legal textbooks, and applicable legislation in Indonesia. The findings reveal that the rapid development of AI technology has not been matched by adequate regulatory frameworks, resulting in several legal issues. These include the absence of specific provisions governing AI service providers' liability, weak personal data protection, and the lack of corrective mechanisms for automated decisions made by AI systems. In this context, consumers are in a vulnerable position due to limited access to algorithmic transparency and data processing procedures. The study emphasizes the need for progressive and responsive legal reform, including the legal recognition of AI as electronic agents, enhanced transparency, and the establishment of robust oversight and accountability systems. Consumer protection in the digital age requires collaborative efforts between regulators, business actors, and civil society to build a fair, secure, and legally just digital ecosystem.

The rapid evolution of Generative AI has opened up numerous possibilities to enhance organizational decision-making through improved operational efficiency, innovation, and data analysis accuracy. However, companies in developing countries face challenges such as underdeveloped digital infrastructure, labor shortages, data security risks, and regulatory uncertainty. These factors create a gap between theoretical benefits and practical implementation. This study explores opportunities, key risks, and organizational readiness for Generative AI adoption in business decision-making within developing countries. Using a mixed-method sequential design, phase I involved a quantitative survey of 120 companies across five nations, while phase II included interviews with 15 key informants. Data were analyzed using Structural Equation Modeling and NVivo, with interactive visualization aiding in framework development. Findings indicate that Generative AI could improve decision-making efficiency by 89% and reduce operational costs by 15%. Top risks include data security (score: 4.41) and regulatory ambiguity (score: 4.27). Organizational readiness was high in managerial support (score: 4.01) but low in internal regulation (score: 3.67). The proposed Strategic Generative AI Adoption Framework integrates innovation diffusion, risk management, and readiness, offering practical insights for adaptive AI adoption in developing countries.