This study explores the relationship between cryptocurrency and the traditional banking system in Indonesia, aiming to determine whether cryptocurrency acts as a threat or a complement to conventional banking practices. The research employs a systematic literature review methodology, conducting extensive searches through the Scopus and Google Scholar databases to gather relevant data and insights. The rapid growth and adoption of cryptocurrencies, particularly Bitcoin, have revolutionized financial interactions by providing decentralized alternatives that enhance transaction efficiency and reduce costs, thereby challenging the established norms of the traditional banking system. The study reveals the dual nature of cryptocurrencies, highlighting their potential to compete with traditional banks while also presenting opportunities for innovation through the integration of blockchain technology, which can improve transparency and security in financial transactions. The regulatory environment in Indonesia plays a crucial role in shaping the dynamics between cryptocurrency and the banking sector. Currently, cryptocurrencies are classified as commodities, but the legal framework remains ambiguous, potentially exposing banks to risks such as money laundering and fraud. The findings emphasize the importance of establishing a balanced regulatory approach that can effectively harness the benefits of cryptocurrency while mitigating its associated risks. By doing so, Indonesia can foster an environment where both traditional banks and digital currencies can coexist and thrive, contributing to the development of a more robust and inclusive financial ecosystem.

The COVID-19 pandemic disrupted the operations and financial sustainability of Indonesia's culinary MSMEs, prompting the government to offer tax incentives as support. With the end of these incentives, businesses were pushed to adopt data-driven decision-making, despite only 18% of MSMEs having adequate financial record-keeping systems. Key challenges in post-pandemic adaptation include low accounting literacy, limited human resources, and complex regulations. This study examines the practices, barriers, and effectiveness of managerial accounting among 120 culinary MSMEs in Jakarta, Bandung, and Surabaya through a mixed-methods approach combining case studies, surveys, and in-depth interviews. Findings indicate that business decisions remain largely intuition-based, with accounting limited to basic cash flow recording. Major barriers involve lack of expertise, limited access to technology, and difficulties adjusting to regulations. However, some medium-scale MSMEs have started applying cost analysis and budget planning. This study contributes to the limited literature on post-incentive managerial accounting in the culinary sector and highlights the urgency for context-based training, simplified fiscal policy processes, and adoption of user-friendly accounting technologies. Practical recommendations include collaborative training programs, mentoring, and technical assistance to improve MSMEs’ financial capacity and decision-making through better financial management practices

This study aims to analyze ROA, DER, NPM and Company Size as control variables for the Stock Price of Technology companies listed on the Indonesia Stock Exchange. Stock Price is a very important element in showing the value of the company and also the return on investment. The analysis method used was multiple regression, with samples during the 2019-2022 period. The results of the study show that ROA has a positive and significant effect on the Stock Price, showing that technology companies with high profits tend to have excellent corporate value in the eyes of investors. This finding provides important insights for investors in considering investing in technology companies. Technology companies should consider how in the future to earn profits not only to expand market share.

Advancements in fintech algorithms have improved decision-making efficiency in credit scoring, investment advice, and financial product offerings. However, these automated systems raise ethical concerns related to algorithmic bias, lack of transparency, and accountability. Social inequalities embedded in historical data risk reinforcing discrimination in digital financial services, particularly in Southeast Asia’s evolving regulatory environment. This study explores ethical dilemmas in algorithmic decision-making across fintech platforms and assesses company responses. Using a qualitative multiple-case study of three Indonesian fintech firms in peer-to-peer lending, e-wallet, and robo-advisory sectors, data were gathered through semi-structured interviews and internal document analysis. Results indicate algorithmic bias as the most critical issue, followed by transparency and accountability gaps. Peer-to-peer lending firms demonstrate better ethical readiness via regular audits, while others show limited mitigation efforts. The study proposes a conceptual model emphasizing fairness, transparency, and accountability, offering practical insights for regulators and industry to strengthen ethical governance in Indonesia’s AI-based fintech ecosystem.

 
This study focuses on strategies to prevent stunting prevalence, which to date have shown inconsistent results. Several previous studies have stated that stunting prevalence cannot be prevented optimally because it is influenced by other factors, such as early marriage and low family literacy. This study uses a qualitative approach with in-depth interview techniques with a number of key informants, including families, community leaders, and health workers. The purpose of the interviews was to gain a deeper understanding of the effectiveness of stunting prevention efforts. The research findings show that the mechanism for preventing stunting prevalence is starting to show improvement. However, these efforts will be more optimal if there is synergy between families, community institutions, and the government in providing education, especially regarding the negative impacts of early marriage. Multi-party collaboration is an important key in building collective awareness and strengthening efforts to prevent stunting sustainably.

In this Digital era, Events occur in teenagers who do shopping activities for pleasure and are emotionally involved with the world of fashion and lifestyle that centers on shopping activities. This increases experiences such as pleasure, positive emotions and personal satisfaction so that they make purchases impulsively. This study was conducted to determine the Effect of Fashion Involvement, Shopping Lifestyle and Hedonic Shopping Value on Impluse Buying on Fashion Products on the Shopee application. This study uses a quantitative approach with a survey method. Samples were taken randomly from active Shopee users with certain criteria. Data were collected through a questionnaire that measured the variables that were studied, namely fashion involvement, shopping lifestyle, hedonic shopping value and impulse buying. Data analysis was carried out using multiple linear regression techniques to test the research hypothesis. The results showed that fashion involvement did not have a partial effect on impulse buying, shopping lifestyle and hedonic shopping value had a positive and significant effect on impulse buying on purchasing fashion products on the Shopee application.

Educational strategic management plays a crucial role in ensuring the effectiveness and efficiency of educational program implementation. One of the key aspects of this management is program indicators, which serve as measurement tools to assess the achievement of educational objectives. Program indicators in education can be classified into four main types: input, process, output, and outcome. Each of these indicators plays a distinct role in evaluating the success of an educational program. Additionally, effective indicators must meet the SMART (Specific, Measurable, Achievable, Relevant, Time-bound) criteria to be used effectively in planning and evaluation. This study aims to analyze the operational definition of program indicators in educational management, the types of indicators used, and the characteristics of effective indicators based on the SMART principle. A literature review method was employed by analyzing various relevant academic journals. The findings reveal that implementing clear and measurable program indicators enables educational institutions to continuously improve learning systems. Moreover, examples of program achievement indicators in education show that the success of a program can be systematically measured using a data-driven approach. With appropriate indicators, education management can more easily identify the strengths and weaknesses of a program and optimize strategies for implementing educational policies. The findings conclude that program indicators are a crucial component in enhancing education quality, particularly in resource management and assessing student learning outcomes.

The use of Personal Protective Equipment (PPE) by health workers is very important in preventing the transmission of infections, especially in the Central Surgical Installation (IBS) room which has a high risk. Anesthesia organizers are health workers who are vulnerable to exposure to infection because they often perform actions that are in direct contact with the patient's body fluids. The purpose of this study was to identify the characteristics of the level of compliance of anesthesiologists in the use of PPE based on gender, age, education level and length of work in hospitals in the Cilacap Regency Region. This study is quantitative descriptive with a cross dectional approach. The research population is 38 respondents, the focus of observation in this study is an overview of the compliance of anesthesiologists in the use of personal protective equipment (PPE) in Cilacap Regency. This study showed compliance in the use of PPE with the compliant category as many as 24 respondents (63.2%), less compliant as many as 11 respondents (28.9%), while non-compliance as many as 3 respondents (7.9%). The results of this study show that there is compliance, lack of compliance, and non-compliance with anesthesia surgeons in Cilacap Regency.

The key measure of employee performance productivity is determined by several factors, such as appropriate age, employee attendance rate (infrequent illness or leave), and the number of non-effective working days. To determine the extent to which these factors influence employee productivity, multiple linear regression analysis is used. The results of the analysis show that employee age has a significant influence on productivity, while non-effective working days and the frequency of employee illness or leave have little impact.

This paper examines the dynamics of Eid al-Fitr celebrations at the Niujie Mosque in Beijing as a representation of the lived experiences of multiethnic Muslim communities in China. Employing a descriptive qualitative approach and case study methodology, the research highlights how Muslims from diverse ethnic backgrounds—such as Hui, Uighur, and Kazakh interact and engage in cultural integration while celebrating Islamic traditions amid the dominance of Chinese culture and a tightly controlled political system. As the oldest mosque in Beijing, the Niujie Mosque serves not only as a spiritual center but also as a symbol of harmony between Islamic teachings and local traditions. The Eid celebration here functions as a religious occasion as well as a site of social interaction, cultural diplomacy, and identity negotiation. The findings reveal that the Muslim community in Beijing maintains its religious identity through adaptive acculturative practices, such as incorporating local architecture, serving halal Chinese dishes, and involving multiple ethnic groups in religious activities. These findings affirm that Islam in China is not monolithic but rather flourishes in diversity and blends organically with local culture.