The glass ceiling phenomenon is an invisible barrier that limits women in achieving leadership positions, including in the accounting profession. Although women's participation in the workforce has increased, they still face gender bias, social stereotypes, discrimination based on preferences, and dual role pressures. This study aims to examine in more depth the causes and impacts of the glass ceiling phenomenon in the accounting profession through a cross-continental literature study approach. Using Gender Role Theory, it was found that social norms attached to women's traditional roles contribute greatly to negative perceptions of their leadership abilities. Meanwhile, the theory of Socialist Feminism explains that gender inequality in the workplace is the result of a system of capitalism and patriarchy that limits women's access to power and strategic positions. The discussion in this article shows that in various regions, including Africa, Asia, Europe, and America, patriarchal organizational structures and cultures are still the main barriers to women's career advancement. These results emphasize that the glass ceiling is not an individual obstacle, but a systemic phenomenon that needs to be addressed through inclusive policies, structural organizational reforms, and more gender-equitable social awareness.

This research aims to explore the role of Village-Owned Enterprises (BUMDes) in improving the welfare of the community in Gampong Meurandeh, Langsa City, as well as to provide an overview that can serve as a reference for other BUMDes with similar characteristics. This study uses a descriptive qualitative method with an inductive approach to obtain in-depth and contextual data. Data were collected through observations, documentation, and interviews with the Village Head, village officials, and BUMDes administrators. The research findings show that BUMDes Sejahtera contributes positively to the community's welfare through an active business unit for party equipment rentals that still operates and can absorb local labor. However, the cooperative savings and loan business unit of this BUMDes has experienced a decline in operational activities, which poses a challenge in efforts to comprehensively improve community welfare. These findings emphasize the importance of business development strategies and capacity building for managers so that BUMDes Sejahtera can sustain itself and provide more optimal benefits for the welfare of the village community. Practically, the results of this study can serve as a reference for village governments and BUMDes managers in designing more adaptive and sustainable policies and business strategies.

This research examines the fundamental transformation in Indonesia's banking industry triggered by Industry 4.0, specifically focusing on the evolution from traditional banking models to new-age banks. The study analyzes how disruptive technologies such as artificial intelligence, cloud computing, blockchain, and biometrics catalyze changes in banking digital capabilities and business models. Using a qualitative approach through comprehensive literature analysis and multiple case studies, this research identifies that digital transformation not only changes how banks operate but also fundamentally alters their value proposition to customers. The findings indicate that new-age banks are characterized by more agile organizational structures, advanced digital capabilities, and open platform-based business models that enable seamless integration with the broader digital ecosystem. This research contributes significantly to understanding the future of banking in the digital era and its implications for Indonesia's financial industry.

In an era of globalization marked by intense competition, effective and efficient budget management is the key to organizational success, including in the law enforcement sector. This study aims to analyze the budgeting mechanism for goods and personnel expenditures within the Greater City Police (Polrestabes) of Palembang. The primary focus of this research is to assess the extent to which the budgeting process is conducted in a structured manner, based on regulations, and aligned with the operational needs of the institution. Based on literature reviews and empirical studies, it was found that the budgeting process at Polrestabes Palembang still faces several challenges, such as delays in data input, limited understanding of performance-based budgeting systems, and weak inter-unit coordination. The complexity of police operational needs, which differ from other civil institutions, requires a specialized budgeting approach. This study adopts a qualitative descriptive approach, utilizing data collection techniques including observation, interviews, and document analysis. The results of this study are expected to contribute to the development of more accountable, transparent, and targeted public budgeting policies, particularly in the security and law enforcement sectors.

Digitalization has significantly transformed the delivery of online business training, particularly for young entrepreneurs. However, gaps remain between website visibility on search engines and the user-friendliness of online learning features. This study aims to compare the quality of search engine optimization and user experience across two local online business training websites operated by young entrepreneur communities. A qualitative approach with a comparative study design was employed. Data were collected through in-depth observations of website structure, interface, and semi-structured interviews on 34 respondents who had previously used one or both platforms. Respondents were selected using purposive sampling based on relevant user experience criteria. Thematic analysis was conducted to identify patterns in user interaction and SEO practices implemented by each platform. The findings reveal that each website demonstrates distinct strengths: one excels in consistent link structure and systematic keyword utilization, while the other offers a cleaner interface and more intuitive navigation. This study contributes a user-centered and content-effectiveness-based evaluation framework, which may serve as a reference for online business training website developers in designing platforms that are not only digitally accessible but also responsive to the evolving needs of young users in a sustainable manner.

This study looks at how far knowledge about money and experience with investments affect choices on stocks in the Indonesian capital market.  420 buyers filled out an online form that was used with a causal associative quantitative method to gather data.  The study's results show that both knowledge about money and experience with investments have a good and significant effect on stock investment choices, sometimes at the same time.  The coefficient of determination (R²) of 47.6% shows that the two factors can explain almost half of the differences in how buyers choose to spend their money.  This study shows how important it is to learn more about money and make more investments in order to make smart investments in the capital market, because the market is always changing.  This study also has real-world effects for investors, financial institutions, and officials who deal with ways to help Indonesian small investors do better.

This study aims to analyze the impact of corporate governance, renewable energy, and waste management on sustainable development goals (SDGs) at PT Rajawali Dwi Putra Indonesia. The three variables were chosen because they are closely related to sustainability activities that have become a global focus, especially in facing environmental, economic, and social challenges. This study uses a quantitative approach with data collection techniques through a 1-5 Likert scale questionnaire distributed to all company employees through the census method. Data analysis was conducted using multiple linear regression which includes validity, reliability, classical assumptions, and hypothesis testing (t test and F test). The results showed that partially, renewable energy and corporate governance have a significant positive effect on development goals. Meanwhile, waste management also has a significant effect yet a negative relationship direction. Simultaneously, the three independent variables have a significant positive effect on sustainable development goals. These findings are expected to be a reference for companies in formulating sustainability strategies and supporting the acceleration of achieving sustainable development goals, especially in developing countries such as Indonesia.

This study aims to review the literature on the effects of using ChatGPT on postgraduate students' competencies. The method applied in this study is a literature review of 420 journals from 500 journals. References were obtained from the Emerald Journal, Elsevier and Google Scholar by utilizing the Publish or Perish application. Data processing uses the VOSviewer application. With this literature review, it was found that.In the network visualization data, it was found that the widest link in the largest Red cluster was GPT, Chat GPT, Ability, Artificial Intelligent, Student, Chat, Higher education which was related to Postgraduate-student. In the overlay visualization based on the year, it was found that the projection of the year of collection at the time of the study. It can be seen from the darkest keywords, namely ability, student, skill, which have a longer research projection. Meanwhile, the research projections included in the latest research are with the keywords conversation, generative ai, education, and research. The results of Density Visualization show that the keywords ChatGPT, Ability, Higher Education, and Skill are included in the most frequently conducted research results. Meanwhile, the keywords generative AI, research, challenge, opportunity, conversation, artificial intelligent are included in the least conducted research. This shows that there is a significant relationship between the keywords mentioned.The recommendations given include strengthening the policies implemented in each university in each country for the use of AI as a medium for information and data processing. In addition, training on plagiarism in the preparation of various research journals and final assignments for postgraduate students needs to be intensified. The results of this study are expected to provide insight and breadth to related agencies that these opportunities can be further developed in Indonesia.
 

Traditional Cultural Expressions (TREs) are an important part of national identity and intangible cultural heritage that live in indigenous communities in Indonesia. In the midst of globalization and increasing cultural claims by other countries, the urgency of legal protection for TREs is becoming increasingly relevant and strategic. This article aims to examine the effectiveness of legal protection for TREs in Indonesia and to formulate strategies for strengthening protection at the national and international levels. This study uses a juridical-normative approach with literature study techniques and qualitative analysis of laws and regulations, international conventions, and case studies such as Reog Ponorogo and batik. The results of the study indicate that existing legal protection is still limited and has not been able to answer the complexity of cultural claim problems. Harmonization of national law with international standards and collaboration between parties are needed to strengthen Indonesia's legal position in protecting TREs. This study contributes to the development of more responsive and sustainable cultural policies.

Micro, Small, and Medium Enterprises (MSMEs) play a significant role in national economic growth. In today’s digital era, leveraging technology—particularly social media—has become an essential marketing strategy to ensure business sustainability. Lapak Kirani, a culinary MSME located in Bima City, has faced challenges in optimizing social media as a promotional tool. This community service program aimed to assist Lapak Kirani in independently managing digital marketing by providing training on social media account creation, promotional content development, and effective caption writing. The implementation method consisted of four stages: observation, socialization, mentoring, and evaluation. The results indicated an improvement in the MSME owner's understanding and skills in executing digital marketing strategies. This assistance is expected to expand product marketing reach and enhance the competitiveness of MSMEs in a sustainable manner.