The research aims to find out whether market place moderate lifestyle and price on purchasing decisions in conventional markets. The sample used was 88 respondents, obtained using google from in 2023. Analysis used smart PLS with outer and inner model. The results obtained show that lifestyle and price influence purchasing decisions in conventional markets, market place moderates the relationship between lifestyle and purchasing decisions in conventional markets and market place cannot moderate the relationship between price and purchasing decisions in conventional markets.

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 purpose of this study was to determine corporate governance, profitability, leverage, company size and gender diversity on earnings management in automotive sector companies listed on the Indonesia Stock Exchange for the period 2020-203. This study uses secondary data, namely the annual financial statements of automotive sector companies listed on the IDX for the period 2020-2023. The sampling criteria used purposive sampling method and resulted in a research sample of 36 data. This research is quantitative research. The analysis in this study uses multiple linear regression analysis method using SPSS (Statistical Production Service Solution) software version 25. The results of this study indicate that the variables of the Independent Board of Commissioners and Leverage partially affect earnings management. Meanwhile, Institutional Ownership, ROA, Company Size, and Gender Diversity have no partial effect on earnings management. Meanwhile, the variables of the Independent Board of Commissioners, Institutional Ownership, ROA, Leverage, Company Size, and Gender Diversity simultaneously affect earnings management.

This study aims to determine the effect of Firm Size, Leverage, Liquidity, and Growth Sales on Profitability in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the 2020–2023 period. The sample of this research is 46 companies in the food and beverage sub-sector that are listed on the Indonesia Stock Exchange for the 2020-2023 period. The result showed that Firm Size had a significance and positive effect on Profitability and Leverage had a significance and negative effect on Profitability. Meanwhile Liquidity and Growth Sales has no effect on Profitability.

Climate change poses a significant global challenge requiring robust international legal frameworks to ensure effective mitigation and adaptation. This study examines the role of international law in implementing the Paris Agreement, focusing on the challenges and opportunities of its bottom-up approach to Nationally Determined Contributions (NDCs). Utilizing a meta-analytic methodology, the research synthesizes findings from 30 scholarly articles and policy documents to identify critical patterns and gaps. The findings reveal disparities between developed and developing nations in achieving NDC targets, driven by differences in financial and technological capacities. Developed nations exhibit higher success rates due to better infrastructure and funding, while developing nations struggle with significant barriers such as limited access to climate finance and bureaucratic inefficiencies. Additionally, the study underscores the importance of accountability and transparency mechanisms, such as the Enhanced Transparency Framework (ETF), in fostering international cooperation. The study recommends reforms in global climate finance, enhanced institutional capacity in developing countries, and stronger collaborations for technology transfer. By addressing these gaps, the Paris Agreement can serve as a more effective platform for global climate action. The findings contribute to the broader discourse on climate governance and provide actionable insights for policymakers and international stakeholders.

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.

Regional expansion is a local political action by expanding or reducing subdivisions of regional areas, whether new provinces, districts/cities, to improve public services and community welfare. The object used as focus in this research is Southwest Papua Province. The purpose of this writing is to analyze the impact of post-regional expansion in Southwest Papua Province. The method used in this research is a qualitative research technique with a literature study approach. The research results show that regional expansion in Southwest Papua Province has implications for community welfare, employment, human development and the economy.
 
 

This study aims to explore the development of teacher professionalism through Classroom Observation and Lesson Study at SMP Negeri 12 Bandung. This approach involves collaboration between school principals, supervisors, and teachers in designing more effective teaching strategies. The process encompasses planning, implementation, reflection, and sustainability stages. The findings reveal that these methods enhance student participation, improve teaching quality, and foster a collaborative work culture among teachers. Lesson Study also benefits the development of teachers' innovative skills, supports project-based learning, and enhances documentation of best practices through the Merdeka MengajarPlatform. By integrating Classroom Observation and Lesson Study, SMP Negeri 12 Bandung has successfully established a sustainable model for teacher professional development.

Online gambling has become a rapidly growing social issue supported by advancements in digital technology, particularly in Indonesia, with its large population of internet users. Despite being legally prohibited, its popularity continues to rise, creating challenges for law enforcement and significant socio-economic impacts. This study aims to analyze the social and economic dynamics of online gambling actors using a descriptive qualitative method. Data were collected through in-depth interviews and document analysis, then analyzed using thematic coding techniques. The findings reveal that actors, such as Koh Jimmy, learn deviant behaviors through exclusive online communities that provide operational techniques and moral justification. Economic motivation, social support, and gambling systems designed to induce addiction are key drivers of actor involvement. Although aware of legal risks, actors remain engaged due to community influence and substantial financial gains. This study underscores the relevance of differential association theory in explaining actor involvement in online gambling and provides recommendations for preventive policies through technological oversight, social education, and the strengthening of social norms. The results are expected to serve as a foundation for formulating more effective preventive and intervention measures.