The textile and textile products (TPT) industry is one of the strategic sectors in the Indonesian economy with a significant contribution to Gross Domestic Product (GDP), employment, and national exports. In the first quarter of 2024, the manufacturing industry sector contributed 19.28% to national GDP, with the textile and apparel sub-sectors showing growth of 5.90% and 2.64% respectively year-on-year (yoy). However, this sector faces challenges in the form of global competition, illegal imports, and declining export volumes, which in 2023 reached their lowest point in the last nine years with a decline of 2.43%. In response, the government has tightened import policies, provided incentives, and reformed investment policies to attract more domestic and foreign investment. With these efforts, the TPT industry remains an important pillar of the national economy, although it requires further strategies to face challenges and ensure its sustainability. The type of data used in this study is secondary data that is quantitative in nature. The data needed is the annual financial report of PT ABC Tekstil Tbk from 2020-2024. The model used in this study is the Altman Z-Score model. This method is used to predict the risk of bankruptcy in a company. From the results of this study, it can be concluded that the analysis using the Altman Z-Score method at PT Sri Rejeki Isman Tbk, for the period 2020-2024 is in an unhealthy condition or in a Distress Zone condition and has quite serious financial problems.

This study aims to analyze the influence of Islamic financial literacy and bank image on customer decisions in using mortgage financing products at Bank Tabungan Negara (BTN) KC Syariah Palembang. Islamic financial literacy plays an important role in increasing public understanding of Islamic banking products, which will influence decisions in choosing financial products. In addition, a positive bank image also contributes to building customer trust in the services offered. This study uses a quantitative method with the Structural Equation Modeling-Partial Least Squares (SEM-PLS) approach. Data were collected by distributing questionnaires to BTN KC Syariah Palembang customers who use mortgage financing products. The results of the study indicate that Islamic financial literacy and bank image have a positive and significant effect on customer decisions. The implications of this study indicate that increasing Islamic financial literacy and strengthening bank image can be an effective strategy for Islamic banks in increasing the number of users of Islamic-based mortgage products. Therefore, a broader Islamic financial education program is needed as well as improving the quality of services and transparency in Islamic banking operations to build customer trust and loyalty..

Accounting theory is a conceptual foundation used to understand, design and evaluate accounting practices in preparing financial reports. This theory consists of a collection of principles, concepts and methods that provide guidance in making accounting decisions as well as in developing financial policies and regulations. The aim of this research is to look at the history of the formulation of accounting theory. In this research the literature study research method is used, namely a data collection method by understanding and studying theories from various literature related to the research.

This study aims to examine the influence of Organizational Culture and Work Environment on the Job Performance of Grab driver-partners, with Job Satisfaction as a mediating variable. A quantitative approach with a causal- explanatory research design was employed, and data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 4.0 software. A total of 100 respondents were selected using simple random sampling. The findings indicate that Organizational Culture has no significant effect on Job Satisfaction but has a negative and significant effect on Job Performance. In contrast, Work Environment has a positive and significant impact on both Job Satisfaction and Job Performance. Furthermore, Job Performance significantly influences Job Satisfaction and serves as a mediating variable in the relationship between both Organizational Culture and Work Environment on Job Satisfaction. These results offer important implications for human resource management in the digital transportation sector, particularly in enhancing the performance and satisfaction of Grab drivers.

This study aims to examine the legal challenges in consumer protection concerning Artificial Intelligence (AI)-based products in the digital era. Using a literature review method, the research analyzes relevant legal sources such as scholarly journals, legal textbooks, and applicable legislation in Indonesia. The findings reveal that the rapid development of AI technology has not been matched by adequate regulatory frameworks, resulting in several legal issues. These include the absence of specific provisions governing AI service providers' liability, weak personal data protection, and the lack of corrective mechanisms for automated decisions made by AI systems. In this context, consumers are in a vulnerable position due to limited access to algorithmic transparency and data processing procedures. The study emphasizes the need for progressive and responsive legal reform, including the legal recognition of AI as electronic agents, enhanced transparency, and the establishment of robust oversight and accountability systems. Consumer protection in the digital age requires collaborative efforts between regulators, business actors, and civil society to build a fair, secure, and legally just digital ecosystem.

Environmental, Social, and Governance (ESG) performance is seen as a key factor in creating long-term corporate value and influencing investor perceptions of sustainability. Meanwhile, financial slack serves as a reserve that offers flexibility to support sustainability strategies. This study aims to examine the effect of ESG performance on corporate financial performance (CFP), with financial slack acting as a moderating variable. The research focuses on energy and basic materials companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The sample consists of 18 companies with 83 total observations, selected using purposive sampling. ESG data were obtained from Bloomberg. Data analysis was conducted using multiple linear regression and moderated regression analysis (MRA). The results show that ESG has a significant positive effect on CFP, while financial slack does not significantly moderate the relationship. These findings indicate that financial reserves have not been used strategically to support sustainability initiatives. ESG practices in Indonesia tend to be symbolic or merely window dressing and have yet to be fully integrated into long-term and substantive corporate strategies.

This study explores the strategic integration of Environmental, Social, and Governance (ESG) and Good Corporate Governance (GCG) as a means to support the achievement of the Sustainable Development Goals (SDGs). Using a qualitative descriptive method through content analysis of secondary data, the research analyzes the relevance of ESG and GCG in corporate strategy. The findings show that ESG provides a framework for identifying sustainability-related risks and opportunities, while GCG ensures ethical, transparent, and accountable governance. Companies integrating these two pillars demonstrate better performance in sustainability, increased competitiveness, and greater investor trust. Case studies from Indonesian companies such as PT SUCOFINDO and PT Len Industri illustrate successful ESG-GCG implementation that aligns with various SDG targets. Nonetheless, challenges remain, including resource constraints and limited managerial awareness. The study concludes that the synergy between ESG and GCG is essential in building resilient and sustainable businesses. Further research is recommended to develop implementation models across industries and support policy improvements in ESG governance.

This study aims to analyze the influence of brand awareness  and celebrity endorser on the purchasing decisions of Wardah products at Toko Jakarta Geudong, North Aceh. The research employed a quantitative approach, involving 96 respondents and using SPSS 25.0 for data analysis. The results indicate that brand awareness  has a partial effect on purchasing decisions (t-value = 2.825 > t-table = 1.661; sig = 0.002), as does the celebrity endorser variable (t-value = 3.417 > t-table; sig = 0.000). Simultaneously, both variables have a significant effect on purchasing decisions (F-value = 31.321 > F-table = 3.09; sig = 0.000). The coefficient of determination (R²) is 0.410, indicating that 41% of the variation in purchasing decisions is explained by the two independent variables, while the remaining 59% is influenced by other factors outside this study.

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi keputusan perempuan untuk bekerja di sektor informal di Desa Lendang Belo, Kabupaten Lombok Timur. Metode yang digunakan adalah pendekatan kuantitatif dengan teknik analisis regresi logistik biner terhadap 33 responden perempuan dewasa. Hasil penelitian menunjukkan bahwa dari empat variabel bebas yang dianalisis, yaitu umur, jumlah tanggungan keluarga, jenjang pendidikan, dan pendapatan rumah tangga, tiga di antaranya berpengaruh signifikan terhadap keputusan perempuan untuk bekerja di sektor informal, yaitu jumlah tanggungan (p = 0,030), jenjang pendidikan (p = 0,045), dan pendapatan (p = 0,039). Sementara itu, variabel umur tidak berpengaruh signifikan (p = 0,119). Model regresi logistik yang digunakan terbukti layak secara statistik (Hosmer and Lemeshow test: p = 0,733; Nagelkerke R² = 0,655) dan memiliki tingkat akurasi prediktif sebesar 81,8%. Temuan ini mengindikasikan bahwa tekanan ekonomi rumah tangga menjadi pendorong utama partisipasi perempuan dalam sektor informal, sementara umur tidak menjadi faktor determinan dalam konteks ini. Penelitian ini memberikan implikasi penting bagi penyusunan kebijakan pemberdayaan perempuan berbasis kontekstual pedesaan.

This research aims to develop and implement a project-based civic education model integrated with local wisdom to improve elementary students’ social participation. The background of this study stems from the lack of student engagement in Civic Education (PKn), which is often taught in a theoretical and non-contextual manner. This study employs a mixed-method approach using classroom action research in a fourth-grade class at a public elementary school. Data were collected through observation, interviews, questionnaires, documentation, and learning outcome tests. The findings indicate that project-based learning activities rooted in local values such as cooperation, mutual respect, and environmental care significantly enhanced students' social awareness and active participation in school and community life. Students were more engaged, collaborative, and empathetic. The results suggest that integrating local cultural values within project-based learning provides meaningful experiences that support the goals of Civic Education. This model can serve as an alternative instructional strategy aligned with the Merdeka Curriculum and the Profile of Pancasila Students framework.