This study aims to analyze the violation of professional accounting ethics in the case of PT Hanson International Tbk (MYRX), a public company involved in financial statement manipulation and bond default. The research adopts a qualitative approach using a case study method, based on secondary data from financial reports, media coverage, and official documents from financial authorities. The findings indicate serious breaches of ethical principles in the accounting profession, including integrity, objectivity, and professional competence. These violations had significant impacts on investor trust, capital market stability, and the reputation of the accounting profession. Moreover, the case highlights the urgent need for stronger supervision, reforms in financial reporting practices, and the integration of ethical values in accounting activities. This study contributes to a deeper understanding of the importance of ethics in maintaining transparency and accountability in financial reporting.

The community service program entitled Bunga Rampai Desain represents the contribution of the Visual Communication Design Study Program at STEKOM University in promoting public literacy on art and design as educational, social, and cultural mediums. Held at Tan Art Space Gallery in Semarang, the program integrated an exhibition of visual works such as posters, installations, photography, and graphic design with interactive workshops and open discussions. The implementation involved students, academics, artists, and local communities to create a participatory and collaborative ecosystem. Evaluation results indicate a significant increase in public appreciation of visual arts, as well as the emergence of interdisciplinary engagement. Students gained direct experience in curating, event management, and public visual communication. These findings affirm that visual-based approaches can serve as effective strategies in community engagement programs, particularly in fostering critical awareness and sustaining creative dialogue. The program provides a model for future replication and development of similar initiatives

This community service program aims to develop nutraceutical-based health products from temu mangga (Curcuma mangga Val.van Zip) and probiotics, called "TEMAPRO". Research and socialization were conducted in Pulau Semambu Village, South Sumatra, targeting village mothers who have limited knowledge about the benefits of herbs and probiotics. Temu mangga, which is traditionally consumed as a salad and herbal medicine, contains various active compounds that have the potential as antioxidants and anti-cancer. Combined with the probiotic Lactobacillus rhamnosus, this product is expected to support digestive health and increase body immunity. Implementation methods include education, training in making temu mangga extract, mixing with probiotics, and product packaging techniques. The results of the activities showed an increase in community understanding and skills in processing local materials into health products with economic value. It is hoped that "TEMAPRO" will not only improve the quality of public health, but also open up business opportunities in the village through local nutraceutical products.

Earnings performance is seen as one of the main indicators in assessing the company's financial performance, which can influence investor decisions and be reflected in market reactions through abnormal returns. Meanwhile, internal control is considered as an internal control mechanism that can strengthen investor confidence in the quality of earnings information submitted by the company. This study aims to examine the effect of earnings performance on cumulative abnormal return (CAR) and the role of internal control as a moderating variable in the relationship. The focus of this research is on real estate and property sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The sample of this study consisted of 44 companies and 199 observations selected through purposive sampling technique with certain criteria. Hypothesis testing was carried out using moderated regression analysis. The results showed that earnings performance has a positive and significant effect on cumulative abnormal return, which indicates that the better the company's earnings performance, the higher the positive market reaction to the information. In addition, other findings show that internal control moderates positively and significantly the relationship between earnings performance and cumulative abnormal return. This means that the effect of earnings performance on CAR will be stronger in companies that have a good internal control system.

This study aims to analyze the influence of interactive teaching methods and student involvement on student learning interest and motivation at SDN Kampung Melayu V through the BSI Explore Program. Using a quantitative descriptive approach with a survey, data were collected through questionnaires filled out by students participating in the program. The results show a significant positive impact between interactive teaching methods and active student involvement on the improvement of their learning interest and motivation. Students who actively participated in activities such as discussions, experiments, and practical tasks showed higher levels of learning interest compared to those who were less involved. These findings underline the importance of using teaching methods that prioritize active interaction to improve the quality of education and student motivation. Therefore, the results of this study recommend integrating interactive teaching methods and active student involvement into educational programs to encourage greater learning interest among students.

This study aims to explore the implementation of expository teaching strategies in enhancing students' communication competencies in the digital era. Using a qualitative research method with a library research approach, this study analyzes various literatures related to expository teaching, communication competencies, and the use of digital technology in education. The findings reveal that expository teaching supported by digital technology can enrich the learning experience by increasing interactivity, accessibility, and understanding of the material. However, challenges such as the digital divide, digital distractions, and the need for adequate digital literacy skills were also identified. In conclusion, while the implementation of expository teaching based on technology offers numerous benefits, proper management and adequate training support for both teachers and students are crucial to maximize learning outcomes.

The balance of rights and obligations in contracts is a fundamental basis for creating justice and legal certainty. With effective protection for all parties in the contract, be it in the realm of commerce or other social relations, it is expected to create a conducive legal environment, which in turn encourages social and economic development. The process of drafting contracts in various fields, such as micro, small and medium enterprises (MSMEs), shows the importance of good design to guarantee the rights of each party In this context, it is important to explore how the contract structure can be designed in such a way that both parties can fulfill their rights and obligations fairly, as well as serve as a guideline in resolving disputes that may arise in the future. rights and obligations are basic principles in contract law that aim to create justice, legal certainty, and balanced protection for all parties to the agreement. In the process of contract formation, balance is achieved through the principles of freedom of contract, good faith, and transparent negotiations so that the rights and obligations of both parties are arranged fairly and proportionally.

This study explores the complex dynamics of online consumer behavior in Indonesia's online marketplaces, particularly focusing on how hedonic and utilitarian browsing, alongside electronic word-of-mouth (eWOM), impact e-satisfaction and e-loyalty. Grounded in theoretical frameworks like the Technology Acceptance Model (TAM), Expectancy-Disconfirmation Model (EDM), and Social Influence Theory (SIT), the research investigates the varying behaviors across different age groups—Millennials, Generation X, and Baby Boomers. Using a quantitative approach, data was collected via online surveys targeting active marketplace users. The findings reveal distinct generational responses: Millennials and Generation X exhibit stronger associations between browsing behaviors and positive electronic outcomes, such as e-satisfaction, eWOM, and e-loyalty, compared to Baby Boomers. The study underscores the role of marketing communications in fostering positive consumer experiences, highlighting that tailored, segment-specific strategies are essential for improving brand loyalty. Millennials are more influenced by personalized and engaging content, while Generation X values practicality and reliability, and Baby Boomers prioritize trust and customer service. This research provides empirical insights into how businesses can leverage marketing communications to enhance consumer satisfaction and loyalty. The study also offers practical recommendations for businesses to optimize their strategies in Indonesia’s competitive online marketplace by addressing the unique preferences of different generational cohorts. Future research should investigate additional factors influencing consumer behavior and evaluate the long-term effectiveness of segment-specific marketing approaches.

Purpose: This study aims to analyze communication strategies in empowering online communities for the development of digital social innovation through Youtz Community Hub. This study was conducted to determine how communication strategies can support community empowerment and encourage the creation of social innovation in the digital era.
Methods: This study uses a qualitative approach with a case study method. Data collection was conducted through in-depth interviews and participant observation of programs implemented by Youtz Community Hub. This is because the community has an interesting communication strategy in empowering the community online. The focus of this study includes five stages of communication strategy, namely analysis and research, policy formulation, program planning, communication implementation, and evaluation and feedback.
Findings: The results of the study show that the digital communication strategy implemented, especially through social media, can increase participation, involvement, and the impact of community empowerment. This strategy is also effective in encouraging social innovation and building a collaborative ecosystem between communities, institutions, and other stakeholders.
Originality: The novelty of this research lies in the participatory and data-driven digital communication approach applied in the context of online community empowerment. What sets this study apart is the integration of qualitative analysis tools, particularly Atlas.ti, to systematically code, visualize, and interpret narrative interview data and observational findings. These findings contribute to the advancement of inclusive and sustainable communication strategies in the digital era, particularly in digitally native youth communities.