Utilizing digital technology in business enhances competitive advantage, significantly improving performance, particularly for small and medium firms. (UKM). This study seeks to investigate the impact of social media marketing and the integration of financial technology (FinTech) on company performance, with competitive advantage serving as a mediating variable within the small and medium-sized companies (SMEs) of the Lombok pearl sector. The study methodology employs a quantitative approach utilizing Structural Equation Modeling-Partial Least Squares (SEM-PLS) analysis. The research sample comprises 120 players in the Lombok pearl industry SMEs utilizing social media marketing and finance technology, selected via the census technique through the SME association. The research findings indicate that social media marketing does not immediately boost company performance; nonetheless, it greatly adds to the augmentation of competitive advantage, which subsequently enhances business performance. The implementation of financial technology significantly influences corporate performance and enhances competitive advantage. Moreover, competitive advantage has demonstrated its role as a mediating variable that enhances the association between social media marketing and the adoption of financial technology in relation to company success.

Teacher ethics serves as a crucial moral foundation for educators in establishing a conducive educational environment. It encompasses relationships between teachers and students, colleagues, parents, and the broader community. This article aims to examine the role of teacher ethics in building student trust, which is an essential aspect of successful teaching and learning processes. Employing a qualitative approach through literature studies, this research identifies key dimensions of teacher ethics, including justice, honesty, responsibility, and empathy, which underpin the development of student trust. The findings reveal that consistent application of teacher ethics can enhance students’ respect for their teachers, encourage active student engagement in the learning process, and foster a positive learning atmosphere. Furthermore, the trust developed strengthens the emotional connection between teachers and students, ultimately improving student learning outcomes. This study recommends the importance of teacher ethics training for educators to ensure integrity and professionalism in every educational interaction.

This study aims to evaluate the effectiveness of legal assistance in the investigation process for economically disadvantaged suspects at the Semarang Police Department, with a focus on the challenges and solutions encountered. The criminal justice system in Indonesia regulates the rights of suspects, including the right to legal assistance. Although this right is governed by various laws and regulations, practices in the field reveal a gap between the expected norms and the reality. This research uses an empirical legal method with an empirical juridical approach, integrating the analysis of legal norms with their implementation in practice. The findings show that although the regulations related to legal assistance are generally applied, there are still significant obstacles related to public legal awareness and the lack of effective socialization. While law enforcement officers and legal aid institutions play an active role, there is still a need for improvements in facilities and legal education for the public to ensure that legal assistance is accessible to all levels of society. This study recommends improvements in the legal assistance system and an increase in public understanding of the importance of legal aid.





Penelitian ini bertujuan untuk mengevaluasi efektivitas bantuan hukum dalam proses penyidikan terhadap tersangka yang tidak mampu secara ekonomi di Polres Semarang, dengan fokus pada kendala dan solusi yang dihadapi. Sistem peradilan pidana di Indonesia mengatur hak-hak tersangka, salah satunya hak untuk mendapatkan bantuan hukum. Meskipun diatur dalam berbagai peraturan perundang-undangan, praktik di lapangan menunjukkan adanya ketimpangan antara norma yang diharapkan dan kenyataan yang ada. Penelitian ini menggunakan metode hukum empiris dengan pendekatan yuridis empiris, yang mengintegrasikan analisis terhadap norma hukum dengan penerapannya di lapangan. Hasil penelitian menunjukkan bahwa meskipun secara umum peraturan terkait bantuan hukum sudah diterapkan, masih terdapat kendala utama terkait kesadaran hukum masyarakat dan kurangnya sosialisasi yang efektif. Meskipun aparat penegak hukum dan lembaga bantuan hukum berperan aktif, peningkatan sarana dan pendidikan hukum bagi masyarakat masih diperlukan untuk memastikan bantuan hukum dapat diakses dengan optimal oleh semua lapisan masyarakat. Penelitian ini menyarankan perlunya perbaikan dalam sistem pendampingan hukum serta peningkatan pemahaman masyarakat mengenai pentingnya bantuan hukum.

According to the Central Statistics Agency (BPS), the level of education and welfare in the family greatly influences the quality of human resources in Indonesia. Therefore, efforts to strengthen family functions, such as increasing parental education and social welfare programs, are key in accelerating national development. This increase in human resources includes knowledge and skills in processing agricultural products, especially rambutan fruit, crystal guava and longan into processed food products with higher selling value such as chips. Apart from that, this program also trains them in creative product packaging, marketing, bookkeeping, simple financial management, and the use of digital technology, including online learning applications and social media. With these skills, they are expected to be able to contribute to improving the family's economy, as well as opening up new business opportunities that support financial independence.

Micro, Small, and Medium Enterprises (MSMEs) show greater flexibility in adapting to market changes compared to large companies. They have the resilience to survive in challenging economic conditions, such as the global economic crisis or pandemic. One of the MSMEs in Indonesia, Dimsum Haochi Bites, shows strong potential in the local culinary market due to its distinctive taste and high-quality raw materials. However, its growth has been hampered by a lack of developed brand identity and limited digital marketing efforts. This community service activity aims to overcome these challenges by assisting Haochi Bites in creating a strong brand identity and expanding its digital marketing presence. The program begins with a SWOT (Strengths, Weaknesses, Opportunities, Threats) analysis to identify internal and external factors that affect business performance. Furthermore, customized business support is provided, which results in the development of a new business logo and an improved digital marketing strategy through social media. In addition, the team facilitated product innovation by introducing new topping and sauce variants. The results of this community service activity increase the competitiveness of Haochi Bites and increase its market potential in the culinary sector in Tangerang.

The background for choosing the title above is because Enhanced Spelling (EYD) cannot be simply ignored in scientific writing. In other words, the use of punctuation plays an important role in making scientific written language effective for readers. The problem that will be analyzed in this research is how errors are made by writers of capital letters and punctuation in descriptive essays by fourth grade students at SD N I Demakijo? What are the forms of spelling errors in descriptive essays for fourth grade students at SD N I Demakijo.The aim to be achieved is to find out errors in writing capital letters and punctuation in descriptive essays for fourth grade students at SD Negeri I DemakIjo, to describe the forms of spelling errors in descriptive essays for fourth grade students at SD Negeri I DemakIjo.The method used in this research is qualitative method.The research variables are forms of punctuation and spelling errors in the essays of class IV students at SD N I Demakijo. The data in this research consist of errors in the use of punctuation marks in students' essays which are the object of research. The data source in this research is the sample. The research determined the data source in this research, namely student essays made by class IV students at SD Negeri I Demakijo. The data collection technique in this research uses reading and note-taking techniques. Data analysis uses qualitative descriptive analysis. From the results of the analysis, it was found that types of language errors included a) errors in writing full stops, b) errors in writing commas, c) errors in writing hyphens, d) errors in capital letters. A form of spelling error is an error in using a period which is caused by the writer not including a period at the end of the sentence. The second form of error, namely errors in using commas, is caused by several factors, for example, in a detail or number, commas are not found between the elements. The third form of error is the use of hyphens because they were not included in the student's essay. The last form of error is a capital letter error which is caused by the writer not using a capital letter to start a sentence.
 
 

Di era modern, konsumen semakin memperhatikan aspek etis dan lingkungan dari produk yang mereka beli, terutama konsumen Muslim yang mematuhi prinsip-prinsip Islam seperti sertifikasi halal. Sertifikasi halal dan label ramah lingkungan menjadi faktor penting yang mempengaruhi perilaku pembelian konsumen, khususnya di Indonesia. Penelitian ini bertujuan untuk menilai pengaruh halal label, eco label, pengetahuan lingkungan, dan religiositas terhadap niat pembelian produk makanan dan minuman Starbucks melalui kesadaran halal hijau dan sikap, terutama dalam konteks boikot di Indonesia. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian kausal, mengumpulkan data melalui skala likert dari 385 konsumen Starbucks di Indonesia menggunakan metode non-probability sampling dan analisis SEM-PLS dengan SmartPLS 4.0. Hasil penelitian menunjukkan adanya hubungan langsung antara halal label, pengetahuan lingkungan, dan religiositas dengan kesadaran halal hijau, serta antara religiositas dengan sikap, dan antara kesadaran halal hijau dan sikap dengan niat pembelian. Namun, tidak ada pengaruh langsung eco label dan pengetahuan lingkungan terhadap kesadaran halal hijau.

Usaha Mikro Kecil dan Menengah (UMKM) merupakan entitas ekonomi produktif milik perorangan maupun badan usaha yang beroperasi untuk memenuhi kebutuhan dan kelangsungan hidup seseorang. Tujuan penelitian ini adalah untuk melihat bagaimana penerapan akuntansi manajemen pada UMKM Ayam Geprek dan Penyet Lado Mudo. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif yaitu dengan menjelaskan dan mendeskripsikan temuan peneliti yang bersumber dari jurnal atau artikel dan dokumentasi lainnya. Penelitian ini juga melakukan observasi dan wawancara kepada pemilik usaha UMKM Ayam Geprek dan Penyet Lado Mudo yaitu Ibu Suparti (56). Hasil observasi dan wawancara adalah UMKM Ayam Geprek dan Penyet Lado Mudo telah melaksanakan fungsi-fungsi manjemen dalam penerapan akuntansi manajemen. Fungsi manajemen tersebut meliputi perencanaan (planning), pengorganisasian (organizing), pengarahan (actuating), pengendalian (controlling), dan pengambilan keputusan (decision making). Pelaku UMKM Ayam Geprek dan Penyet Lado Mudo yang terlibat dalam penerapan akuntansi manajemen menyadari akan tanggung jawab yang diemban yaitu dengan melaksanakan tugas dan wewenang dengan sungguh-sungguh dan jujur.

The purpose of this service is to improve the compliance of Individual Taxpayers (WPOP) in reporting Annual Tax Returns in the Sidoarjo area through a mentoring program. The method used includes education and direct assistance carried out by tax volunteers from the University of Nahdlatul Ulama Sidoarjo, with a technical guidance approach for filling out tax returns and tax socialization. The results of the service showed a significant increase in the number of WPOPs who reported their tax returns on time and with more accurate data. This assistance also succeeded in reducing tax return filling errors and increasing community understanding of tax obligations. The impact on the community includes increased tax literacy, ease in the reporting process, and increased awareness of the importance of taxes for development. This program is expected to become a sustainable model to support tax compliance in other areas

Because human resources are a very important and indispensable organizational asset to achieve goals, such as the vision and mission of the organization, the role and function of human resources cannot be replaced by other resources. Kelurahan has duties and functions to carry out government tasks delegated by the sub-district head, as well as other government tasks stipulated by law.Kecamatan and kelurahan have a hierarchical working relationship. This study aims to determine how work ethic affects the performance of Beringin Raya employees, totaling 25 people. The results show that work ethic affects employee performance positively and significantly. Work ethic is defined as an attitude that has meaning as an evaluation component owned by individuals or groups in providing an assessment of work.