This research explores the impact of financial literacy, daily interest rates, and digital transaction tracking on university students’ personal financial management, specifically among SeaBank users. The study is motivated by the growing reliance on digital banking among students, which does not always translate to sound financial practices. Employing a quantitative method with a correlational design, the research involved 100 students from the Faculty of Economics and Business, Slamet Riyadi University Surakarta, selected through purposive sampling. Data were obtained via a structured questionnaire and analyzed using multiple linear regression. The findings reveal that each independent variable—financial literacy, daily interest, and digital transaction recording—exerts a significant and positive effect on students' personal financial management, both individually and collectively. These results emphasize the value of financial education and the effective use of digital banking features in fostering responsible financial behavior among students.

This study aims to evaluate the efficiency and effectiveness of the management of the Village Revenue and Expenditure Budget (APBDesa) in Yosonegoro Village, Limboto Barat District, Gorontalo Regency, for the 2019–2023 fiscal years. The research is grounded in the strategic importance of optimal village fund management as a key instrument to promote sustainable rural development. A mixed-methods approach was employed using a case study design, combining quantitative analysis of budget realization data with qualitative insights from interviews with village officials. The findings reveal that expenditure efficiency remains relatively low, with an average efficiency ratio of 94.57%, primarily due to underutilized funds in key sectors such as MSMEs, community empowerment, and cultural programs. In contrast, revenue management performed well, with an average effectiveness ratio of 97.50%, indicating the village's ability to meet most of its revenue targets. These results suggest the need for more thorough program evaluations, increased community participation, and enhanced transparency in financial governance to strengthen fiscal accountability and ensure village development aligns with the actual needs of local residents

This study empirically examines the effect of earnings management on stock price as a basis for investment decisions in agricutural sector companies listed on the Indonesia Stock Exchange (IDX) during 2016-2023. Earnings management is measured using the Modified Jones Model, and stock prices are based on year-end closing prices. A quantitative approach with secondary data and purposive sampling was applied to 15 companies (120 observations). The results show that earnings management has a significant effect on stock prices. These findings suggest that such practices influence investor perceptions and investment decisions, highlighting the importance of transparency and accounting information quality in maintaining market efficiency.

This study examines the ways in which digitalization has contributed to the increased competitiveness of MSMEs in Medan City, in light of legislative measures imposed by the Medan City Government. Based on the facts that micro, small, and medium-sized enterprises (MSMEs) have been forced to undertake digital changes due to the pandemic, this study examines the importance in digitalization as a strategy for MSMEs in this era of the digital economy. Small, medium, and micro-sized enterprises (MSMEs) in Medan City may benefit from the city government's digitization initiatives, which is why this study seeks to investigate them. The method used is the Systematic Literature Review (SLR), which involves looking at academic articles and secondary materials about the digitalization of MSMEs in Medan City. The research found that digitization has various benefits for MSMEs, such as increasing their competitiveness, streamlining their operations, and accessing new markets. Mentorship applications, training, and the incorporation of micro, small, and medium companies (MSMEs) in online platforms or local e-Catalogs are examples of digitalization-supportive policies implemented by the Medan City Government that have been essential in achieving success. The results of this research highlight the importance of partnerships between government departments, MSMEs, and other stakeholders in improving MSMEs' digital skills so that they can compete globally.

This study aims to analyze the implementation of the Professional Office computer course learning program at LPK Alfabank, Semarang City. The research employed a descriptive qualitative approach with data collected through observation, interviews, and documentation. The findings indicate that the implementation process involves three main stages: planning, execution, and evaluation. Planning was conducted through intensive coordination among administrators, instructors, and relevant parties, covering material preparation, teaching methods, media, and evaluation strategies. Learning execution emphasized a balance between theory (30%) and practice (70%), utilizing lectures, hands-on practice, discussions, and demonstrations. Evaluation was carried out through process and outcome evaluations, including observation, pre-tests, and post-tests to assess participants’ competency achievements. Supporting factors for successful learning included instructor competence, availability of learning media, and active participant engagement, while inhibiting factors involved software updates, unfavorable weather, and participant tardiness. These findings highlight that an effective implementation strategy in computer courses can enhance participants' competencies and better prepare them for workforce challenges.

The rapid growth of e-commerce transactions in Indonesia brings convenience to consumers, but also raises serious challenges in terms of legal protection of consumer rights. This study aims to assess the effectiveness of the applicable legal framework, examine the business practices of e-commerce actors, and formulate strategies to strengthen consumer protection in the digital realm. This study is important considering the gap between the prevailing regulations and the dynamics of the field and the low awareness of consumers of their rights in electronic transactions. This research uses a normative juridical method with a qualitative approach. Primary data is obtained from a literature study of national laws and regulations such as Law Number 8 of 1999 concerning Consumer Protection and Law Number 11 of 2008 concerning Electronic Information and Transactions and its amendments. Secondary data is obtained through a review of relevant scientific journals, institutional reports, and previous research results. The analysis is conducted descriptively-analytically by examining the synchronization between existing legal norms and their implementation in e-commerce business practices in Indonesia. The results show that although the legal framework for consumer protection in Indonesia is textually adequate, its implementation in practice still encounters obstacles, including weak supervision, lack of effectiveness of consumer complaint mechanisms, and limited consumer understanding of their rights. Business practices in the e-commerce sector also often do not fully implement the principles of honesty, transparency, and accountability, especially in terms of returning goods, guaranteeing product quality, and protecting personal data. Therefore, a strategy to strengthen consumer protection is needed, including regulatory reform, strengthening digital supervision, consumer education, and increasing synergy between the government, business actors, and consumer protection institutions. This research emphasizes the urgency of establishing a consumer protection system that is responsive to technological changes and digital transaction patterns, in order to create a healthy, equitable, and consumer satisfaction and safety-oriented e-commerce climate.

This study seeks to analyze the effect of leadership on the performance of employees, the impact of incentives on employee output, and to assess the combined effect of leadership and incentives on the performance of employees at PT FIF GROUP Solok Branch. The research follows a quantitative descriptive approach. To gather data, the methods employed include observations, surveys, and documentation. The data types utilized in this study are quantitative, comprising both primary and secondary data sources. The analysis method applied in this research is descriptive qualitative. The participants in the study consisted of all 38 employees of PT FIF GROUP Solok Branch. The findings indicate the effect of leadership on the employee performance at PT FIF GROUP Solok Branch. The leadership variable (X1) demonstrated a │tcount│ of 3.180 with a significance level of 0.003, while the table value at a=0.05 and df=35 is 1.68957. The impact of incentives on employee performance at PT FIF GROUP Solok Branch shows that the incentive variable (X2) has a │tcount│ of 3.286 with a significance of 0.002, where the table value at a=0.05 and df=35 is 1.68957. The combined influence of leadership and incentives on employee performance at PT FIF GROUP Solok Branch reveals a │fcount│ of 44.468 and a │fable│ (0.05: df=35) of 3.27. The data utilized in the quantitative analysis includes both primary and secondary data sources.

Village economic empowerment through the One Village One Product (OVOP) concept can improve community welfare. Tegal Village, Bogor Regency, has the potential of Moringa leaves (Moringa oleifera), which are rich in nutrients and can be used as healthy food to help prevent stunting. This study aims to develop Moringa leaf-based cookies as an innovative OVOP product to improve the village economy and address stunting. The method used is Participatory Action Research (PAR), involving PKK women in cookie-making training, and an experimental approach to find the best formulation. The results show that Moringa leaf cookies have high nutritional value, a crunchy texture, a pleasant taste, and good market potential. This activity also enhances women's skills in processing local ingredients into high-value products. With this innovation, the community gains both nutritional benefits and new business opportunities through MSME development. This product is expected to become a sustainable village flagship and support efforts to reduce stunting rates. The results demonstrate local resource-based innovation as an effective solution for improving community welfare and health.

This study aims to explore the optimization of employee performance through the influence of organizational culture and work motivation, taking job satisfaction into account as a mediating variable. The research focuses on employees at the Representative Office of Bank Indonesia in Gorontalo Province, representing a public institution with high professional demands. The main issue addressed is the suboptimal employee performance despite the presence of established organizational cultural values and motivational efforts. A quantitative approach was employed using a causal explanatory design, involving the entire population of organic employees (n=35) as respondents. Data were collected through questionnaires and analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The results indicate that organizational culture does not significantly influence employee performance, either directly or through job satisfaction. In contrast, work motivation significantly affects job satisfaction but has no direct effect on performance. Job satisfaction is proven to fully mediate the relationship between work motivation and employee performance. These findings suggest that performance improvement cannot be achieved merely through cultural internalization or motivational efforts, but through the creation of work conditions that foster employees' psychological satisfaction. The conclusion emphasizes the importance of human resource management strategies focused on enhancing job satisfaction as a key to optimizing employee performance, while also contributing theoretically to the development of organizational behavior models in the public sector.

Penelitian ini bertujuan untuk mengevaluasi penerapan Sistem Informasi Manajemen Rumah Sakit (SIMRS) di Klinik Utama Amanah Medika menggunakan pendekatan Technology Acceptance Model (TAM). Penelitian ini mengidentifikasi faktor-faktor yang mempengaruhi penerimaan pengguna terhadap SIMRS, termasuk persepsi kemudahan penggunaan, persepsi kemanfaatan, sikap terhadap penggunaan, niat untuk menggunakan, dan penerimaan sistem yang sebenarnya. Data dikumpulkan melalui kuisioner yang disebarkan kepada 25 responden, yang terdiri dari tenaga medis, administrator, dan staf lainnya. Hasil penelitian menunjukkan bahwa mayoritas responden merasa SIMRS mudah digunakan dan memberikan manfaat signifikan dalam meningkatkan efisiensi dan akurasi pelayanan. Variabel persepsi kemudahan penggunaan dan kemanfaatan sistem menjadi faktor utama yang mempengaruhi sikap dan niat perilaku pengguna. Namun, beberapa masalah teknis seperti keterbatasan perangkat keras dan gangguan jaringan masih perlu diperbaiki. Secara keseluruhan, SIMRS diterima dengan baik oleh pengguna di Klinik Utama Amanah Medika, meskipun pengembangan lebih lanjut dalam infrastruktur dan pelatihan diperlukan untuk optimalisasi penggunaan sistem.