This study aims to analyze the trends and development of research related to the use of Geogebra in improving the understanding of the concept of revival with a bibliometric approach. Data was collected from the Google Scholar database using the Publish or Perish (PoP) application in the 2020-2025 time span. The initial identification results found 393 documents, which were then filtered to obtain 11 documents worthy of analysis. The analysis was conducted with the help of VOSviewer software to map keywords, annual trends, and research topic density. The results showed that the number of publications increased significantly since 2021, with peaks in 2022 and 2023. Network, overlay, and density visualizations show that the topic of Geogebra usage is growing and diversifying, with a focus on interactive learning models, student abilities, and visual understanding of the concept of congruence. This research makes an important contribution to literature mapping and opens up opportunities for further research in the field of mathematics education technology.

The purpose of this study is to examine the development of scientific publications related to the use of the Inquiry Based Learning (IBL) model in improving students' mathematical critical thinking skills from 2015 to 2025. This research uses a bibliometric analysis approach with a descriptive approach, where data is collected through searches on Google Scholar and analyzed using the Publish or Perish and VOSviewer applications to identify publication trends, researcher collaboration, and mapping of main topics. From a total of 200 initial documents, 16 articles met the criteria and were analyzed further. The results showed a fluctuating trend in the publication of IBL studies on MVC, with peaks of attention occurring in 2020 and 2022. Network visualization and keyword density show that IBL and MHS topics continue to be an important focus, but face implementation challenges that require further attention. This research is expected to be a reference in designing effective learning strategies to improve critical thinking skills.

This research seeks to examine the impact of brand image and brand ambassadors on the purchasing decisions of Wardah cosmetics consumers at Sashop Gorontalo. Data were gathered using questionnaires distributed to Wardah customers at Sashop Gorontalo. The independent variables in this study are brand image and brand ambassador, while the dependent variable is purchasing decision. The research population consists of 97 respondents selected through a purposive sampling method. Instrument testing involved assessments of validity and reliability. The data were analyzed using multiple linear regression with the assistance of SPSS 25 software. The results of the t-test reveal that brand image and brand ambassador each have a significant individual effect on purchasing decisions. Additionally, the F-test results demonstrate that both variables together significantly influence purchasing decisions

This study examines the relationship between corporate financial disclosure and investment decisions by shareholders and investors in capital markets. Using a comprehensive dataset of 486 publicly listed companies from multiple stock exchanges over a five-year period (2018-2022), we investigate how the quality, scope, and timing of financial disclosures influence investment behaviors, pricing efficiency, and capital allocation. Through multiple regression analysis, structural equation modeling, and panel data techniques, we find that higher disclosure quality is significantly associated with increased trading volumes (?=0.42, p<0.01), lower bid-ask spreads (?=-0.38, p<0.01), and reduced stock price volatility (?=-0.31, p<0.01). Our analysis reveals that voluntary disclosures beyond regulatory requirements have a stronger impact on institutional investor decisions compared to retail investors. Additionally, the study documents that forward-looking financial information and segment reporting have particularly strong effects on investment decisions during periods of market uncertainty. The findings contribute to disclosure theory and provide empirical evidence for regulators considering disclosure policy reforms, corporate executives formulating communication strategies, and investors developing investment frameworks that incorporate disclosure quality assessment. The study addresses the causality challenge through instrumental variable estimation and difference-in-differences analysis of regulatory changes, enhancing the robustness of the identified relationships.

This study examines the impact of corporate governance structures on the transparency and accuracy of financial reporting in banking institutions. Using a quantitative research approach, the study analyzes data from 150 banks across 25 countries over a five-year period (2019-2023). Multiple regression analysis reveals that board independence, audit committee effectiveness, and ownership concentration significantly influence financial reporting quality. The findings indicate that stronger corporate governance mechanisms lead to improved financial reporting quality, with board independence having the strongest positive impact. This research contributes to the existing literature by establishing empirical evidence of the relationship between specific corporate governance mechanisms and financial reporting quality in the banking sector, which has implications for regulatory policy and banking governance practices.

This study examines the process of preparing financial statements for Regional Work Units (Regional Work Units, SKPD) using an accrual-based accounting approach in accordance with Government Regulation No. 71 of 2010. The discussion focuses on the complete accounting cycle, from the opening balance sheet to the final financial statements. The methodology used includes literature review and best practice analysis, using illustrative data. The results emphasize the importance of a comprehensive understanding of the SKPD accounting cycle to produce accurate financial statements that adhere to established standards. Furthermore, this study reviews existing literature on transparency and accountability in local governments, identifies challenges and opportunities, and offers recommendations to enhance these aspects. By understanding the accrual-based accounting process and advancing transparency and accountability efforts, it is expected that local government financial statements will become more meaningful, reliable, and supportive of better decision-making processes for stakeholders.

This study employs a quantitative methodology to evaluate the impact of financial report quality on performance accountability within the Regional Financial Management Agency of Mamasa Regency. Data was collected through a structured questionnaire distributed to all agency employees, ensuring a comprehensive understanding of their perspectives. The analysis utilized hypothesis testing and basic linear regression to derive meaningful conclusions from the data collected. The sample for this investigation comprised all 52 employees from the Regional Financial Management Agency, allowing for an inclusive representation of the population. The results of the hypothesis test yielded a significance value (Sig.) of 0.001, which is less than the threshold of 0.05. This statistical finding leads to the conclusion that the quality of financial reports (variable X) significantly influences performance accountability (variable Y) in the agency. These findings underscore the importance of maintaining high standards in financial reporting, as it directly correlates with enhanced accountability in performance. The study highlights the need for continuous improvement in financial report quality to foster greater transparency and responsibility within public financial management practices.

This study aims to critically analyze how accounting policies implemented in insurance companies contribute to effective risk management and overall financial stability. As the business environment becomes increasingly complex and competitive, insurance firms must adopt robust accounting policies that not only facilitate accurate financial reporting but also enhance their ability to identify, assess, and manage various risks. By employing a mixed-methods approach that integrates both qualitative and quantitative data, this research will explore the intricate relationships between accounting policies, risk management strategies, and their subsequent impact on the financial performance of insurance companies. The study will first provide a theoretical framework that outlines the significance of sound accounting practices in the context of risk management. It will then delve into empirical analysis through case studies of selected insurance companies, assessing how their accounting policies influence risk assessment and mitigation processes. Data will be collected via surveys and interviews with key stakeholders, including financial managers, risk officers, and auditors, to gather insights on the effectiveness of these policies in practice. Furthermore, this research will evaluate the correlation between specific accounting practices and key performance indicators, such as profitability, solvency, and liquidity ratios. By identifying best practices and potential areas for improvement, the study aims to offer practical recommendations that can enhance the alignment between accounting policies and risk management efforts. Ultimately, this research seeks to contribute to the existing literature on accounting and risk management in the insurance sector, providing valuable insights that can inform policy formulation and strategic decision-making within the industry. Through this comprehensive evaluation, the study aspires to foster a deeper understanding of how effective accounting policies can serve as a foundation for robust risk management frameworks, thereby promoting long-term financial stability in insurance companies.

Tujuan penelitian ini adalah 1).Untuk mengetahui bagaimana para petani menggunakan dana KUR tersebut dalam kegiatan pertanian. 2).Untuk mengetahui bagaimana pandangan hukum Islam tentang penggunaan dana KUR dalam bidang pertanian. Jenis penelitian ini adalah penelitian kualitatif, Data kualitatif merupakan data yang disajikan dalam bentuk verbal seperti lisan atau kata-kata bukan dalam bentuk angka sehingga tidak dapat dihitung secara langsung. Hasil penelitian menunjukkan petani menggunakan Kredit Usaha Rakyat (KUR) untuk membiayai usaha tani, seperti membeli benih, pupuk, dan pestisida kemudian untuk membayar tenaga kerja. Kemudian dapat di simpulkan bahwasanya  dana KUR ini tidak sesuai dengan syariat Islam karena mengandung bunga.  Dalam perspektif hukum islam, dana KUR harus disalurkan sesuai dengan prinsip-prinsip ekonomi syariah, dan pinjaman tersebut tidak boleh mengandung riba.

MSMEs play a very important role for the progress of the Indonesian economy. With the involvement of MSMEs as a driver of improving the economy in Indonesia, it is certainly hoped that MSMEs can continue to develop in the long term. In the current era, MSME actors are expected to be able to make the best use of technology. One of them is the world of digital marketing, because digital marketing has an extraordinary influence so that MSMEs can continue to develop in the long term. This prompted the East Java MBKM Thematic KKN UPN Veterans Group 74 to hold counseling with the theme "Utilization of Digital Marketing in Improving MSME Marketing" this is also because the results of surveys and observations that have been conducted by KKN-T MBKM Group 74 Surabaya showed a lack of knowledge and the use of digital technology in marketing. Therefore, by holding this counseling, it is hoped that MSME actors can develop more quickly by expanding the market.