Journal of Creative Power and Ambition (JCPA)
Journal of Creative Power and Ambition (JCPA) (E-ISSN 3031-4054) is a blind peer-reviewed journal published by Edujavare Publishing, Indonesia. This journal publishes research articles, conceptual articles, field study reports and book reviews on all scopes of Business Innovation and Creation, Economy, Business Development and Growth Strategy, Social Entrepreneurship, Risk and Finance Management, Marketing and Market Penetration, Product and Service Development, Technology Entrepreneurship and Innovation, Psychological Aspects and Leadership, Environmental Influence and Policy, Performance Measurement and Success (See Focus and Scope). This journal article is published four times a year; 2 issues per year (June and December). E-ISSN 3031-4054
License: CC BY-SA 4.0 (Creative Commons Attribution-ShareAlike 4.0 International License)
Gold Installment Marketing Strategy to Increase Customer Interest at BSI Situbondo Branch
Bank Syariah Indonesia (BSI) provides financing services for gold purchases known as BSI Gold Installments (CILEM). This product is a funding service that allows customers to own gold through an installment payment system. This product scheme uses a murobahah contract as the basis of the agreement, and is supported by a rahn (pawn) contract as collateral. The gold used is in the form of gold bars, bullion, or Antam precious metals with an initial payment of 20% while the remaining 80% can be paid in stages. This study aims to determine how the Cilem marketing strategy increases public interest in becoming customers at BSI KCP Situbondo. The method used is descriptive qualitative with data collection techniques through interviews, observations, and documentation conducted at BSI KCP Situbondo. The results show that the offering strategy through WhatsApp blast is the most effective way to attract new customers. The combination of the two strategies is sustainable for long-term investment.
Copyright (c) 2026 Journal of Creative Power and Ambition (JCPA) https://creativecommons.org/licenses/by-sa/4.0
The Implications of the Transition from GRI Standards 2016 to GRI Standards 2021 for Firm Value: Evidence from Indonesian Energy and Basic Materials Companies
The transition from the Global Reporting Initiative (GRI) Standards 2016 to GRI Standards 2021 represents a significant development in sustainability reporting by introducing revised Environmental, Social, and Governance (ESG) disclosure requirements intended to improve the quality, consistency, and comparability of sustainability information. However, empirical evidence on whether this transition strengthens the relationship between ESG disclosure and firm value remains limited, particularly in emerging markets. This study examines the implications of the transition from GRI Standards 2016 to GRI Standards 2021 for firm value by comparing ESG disclosure measured under the two reporting standards. A quantitative approach was employed using secondary data from energy and basic materials companies listed on the Indonesia Stock Exchange during the 2019–2024 period. ESG disclosure was measured using disclosure indices constructed under GRI Standards 2016 and GRI Standards 2021, while firm value was proxied by Tobin's Q. Panel data regression analysis was applied to examine the proposed relationships. The findings reveal that ESG disclosure measured under both GRI Standards 2016 and GRI Standards 2021 has no significant effect on firm value. Furthermore, no significant difference was found between the two reporting standards in explaining firm value. These findings indicate that the transition from GRI Standards 2016 to GRI Standards 2021 has not strengthened the informational role of ESG disclosure in influencing market valuation among energy and basic materials companies. This study contributes to the sustainability reporting literature by providing empirical evidence that revisions to reporting standards alone are insufficient to enhance the informational usefulness of ESG disclosure in the Indonesian capital market
Agenda Setting and Framing of Tempo.co News: DKPP Postpones Summoning Reporter of KPU Private Jet Case
This study examines how Tempo.co’s coverage of the KPU private jet case influences the public agenda and perceptions of electoral integrity through agenda setting and framing. Using qualitative content analysis, the article “DKPP Postpones Summoning of Whistleblower in KPU Private Jet Case” was analyzed for text structure, placement frequency, and visual elements. Findings show the headline emphasizing postponement dominated the narrative, while information on potential ethical violations and the jet’s contract reduction from Rp65 M to Rp46 M was marginalized. The strategic placement of headlines, subheadings, and official DKPP quotes emphasized administrative details, thereby effectively sidelining critical discourse regarding financial accountability. Visuals such as the Tempo logo, photos of the DKPP hearing, and KPU documents reinforced institutional legitimacy, whereas the absence of jet imagery weakened emotional appeal. The framing balanced procedural narratives while obscuring potential corruption, leading the public to interpret delays as logistical rather than indicative of public fund misuse. Consequently, media agenda setting and framing significantly influence perceptions of electoral integrity, thereby bolstering public confidence in oversight institutions. The study recommends more balanced reporting, greater transparency, and diversified visual content to enhance democratic accountability.
Social Media Use, Emotion Regulation, and Social Anxiety Among Adolescents: A Systematic Literature Review
This systematic literature review synthesises recent evidence (2015–2025) on the interrelations among social media use, emotion regulation, and social anxiety in adolescents, and examines the extent to which emotion regulation operates as a mechanism linking social media use to social anxiety. Following the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA 2020) guideline, peer-reviewed studies and evidence syntheses were identified through structured searches of major databases and screened against predefined eligibility criteria. The synthesis indicates that the association between the sheer quantity of social media use and social anxiety is generally weak and inconsistent, whereas problematic and appearance-oriented patterns of use show more robust positive associations. Emotion regulation emerges as a consistent thread: maladaptive strategies—expressive suppression, rumination, upward social comparison, and feedback- and reassurance-seeking—appear to mediate or amplify the relationship between social media engagement and social-evaluative anxiety, whereas adaptive strategies such as cognitive reappraisal and higher emotional intelligence function as protective factors. The relationship is best characterised as transactional rather than unidirectional. Methodological limitations of the underlying evidence base—dominated by cross-sectional designs and heterogeneous measurement—constrain causal inference. Implications for school counselling, digital-literacy education, and emotion-regulation interventions are discussed, together with a research agenda emphasising longitudinal and intensive-longitudinal designs
The Fragility of Plausibility Structures: Reconstructing the Social Foundation of Religious Moderation Policy in Indonesia
This article extends the author's previous research on the social construction of religious moderation in Indonesia by focusing on Peter L. Berger's concept of plausibility structures. Rather than revisiting the full dialectical framework of externalization, objectification, and internalization, it examines why religious moderation continues to experience a plausibility deficit despite its strong institutionalization through Presidential Regulation No. 58 of 2023. Using theoretical content analysis of policy documents and secondary data on freedom of religion or belief (2023–2024), the study argues that the primary challenge lies not in weak legal or bureaucratic instruments but in the absence of an organic social foundation that enables moderation values ​​to become part of everyday life. The analysis identifies three sources of bureaucratic plausibility fragility: dependence on political and budget cycles, the distance between policymakers and local communities, and limited intersubjective contact spaces. The study contributes by proposing four practical pillars for reconstructing an organic-cultural plausibility structure involving policymakers, educational institutions, and civil society, while recommending longitudinal research to examine the long-term sustainability and effectiveness of these strategies.
Business Ethics and Implementation of Corporate Social Responsibility (CSR) of PT Amerta Indah Otsuka towards Community Empowerment
Business ethics and Corporate Social Responsibility (CSR) are vital elements in ensuring business sustainability and fostering harmonious relationships between a company and the community. PT Amerta Indah Otsuka upholds business ethics grounded in integrity, regulatory compliance, and a commitment to product quality and safety. These ethical principles guide all the company's operational activities, shaping its interactions with employees, consumers, business partners, and the general public. As a tangible expression of these ethics, PT Amerta Indah Otsuka implements various CSR programs focusing on health, the environment, social welfare, and education. These initiatives include health and healthy lifestyle education, sustainable environmental management, and social activities that support the well-being of communities surrounding the company's operational areas. The implementation of business ethics and CSR has yielded positive outcomes, such as heightened public awareness regarding health, environmental preservation, and the establishment of trust and strong relationships between the company and the community. Thus, it can be concluded that PT Amerta Indah Otsuka’s integration of business ethics with CSR plays a crucial role in supporting corporate sustainability while making a meaningful contribution to social development within the community.
Digital Transformation in Public Administration Through Artificial Intelligence to Enhance Bureaucratic Performance
This study examines digital transformation in public administration through artificial intelligence (AI) as an effort to enhance bureaucratic performance in the contemporary governance environment. The research employs a qualitative literature review approach by analyzing secondary data derived from scientific journal articles, books, policy reports, and official publications published predominantly from 2020 onward. The study explores how AI contributes to bureaucratic performance by improving administrative efficiency, accelerating public service delivery, supporting data-driven decision-making, and transforming the role of bureaucracy toward more adaptive and citizen-oriented governance. The findings indicate that AI has significant potential to automate repetitive administrative tasks, optimize workflows, enhance service accessibility, and strengthen the analytical capacity of public institutions in managing complex public demands. At the same time, the study finds that the successful implementation of AI in public administration depends on institutional readiness, digital infrastructure, human resource competence, interoperable information systems, and effective governance mechanisms. The research also highlights that AI-based bureaucratic transformation raises important concerns related to accountability, transparency, algorithmic bias, public trust, and ethical oversight, which must be addressed to ensure that technological innovation aligns with democratic values and public sector responsibility. Therefore, digital transformation through AI should be understood not only as a technological modernization strategy but also as a comprehensive administrative reform that can improve bureaucratic performance when supported by institutional capacity, regulatory safeguards, and a strong commitment to public value.
The Influence of Financial Literacy and Love of Money on the Financial Performance of MSMEs in Denpasar City
This study aims to analyze in-depth the influence of Financial Literacy and Love of Money on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Denpasar City, both partially and simultaneously. The research method used is associative quantitative research. The population in this study included all MSMEs in Denpasar City, with a final sample of 100 respondents selected selectively using purposive sampling based on the criteria of NIB ownership and internal bookkeeping. Data collection used a structured questionnaire with a 5-point Likert scale, which was then processed using IBM SPSS Statistics 30. Data analysis methods used included multiple linear regression analysis, comprehensive classical assumption testing, and hypothesis testing (partial t-test and simultaneous F-test). The results of the partial study indicate that Financial Literacy has a positive and significant effect on MSME financial performance (beta = 0.926, p < 0.001). Furthermore, the Love of Money variable was also shown to have a positive and significant effect on the financial performance of MSMEs (beta = 0.609, p < 0.001). Simultaneously, testing showed that Financial Literacy and Love of Money had a positive and significant effect on the financial performance of MSMEs in Denpasar City with a significance value of p = 0.001. The empirical findings of this study support the integration of Resource-Based View (RBV) and Attribution Theory, which emphasizes that cognitive capacity in the form of financial understanding (Financial Literacy) and internal psychological drive directed toward money (Love of Money) are a combination of strategic non-physical assets that are essential in driving optimal business financial performance.
The Role of Internal Organizational Communication in Improving Employee Performance at the Secretariat of the Water Resources Management Agency (PSDA), Lampung Province
This study explores how internal organizational communication influences employee performance at the Secretariat of the Water Resources Management Agency (PSDA) in Lampung Province. In public sector organizations, effective communication is essential for ensuring coordination, clarity of responsibilities, and smooth implementation of administrative tasks. Nevertheless, bureaucratic structures often create communication constraints, particularly in the flow of information across hierarchical levels. A qualitative descriptive approach was employed in this research. Data were gathered through in-depth interviews, observation, and documentation involving selected informants within the PSDA Secretariat. The data were analyzed using the interactive model of Miles and Huberman, which includes data reduction, data display, and conclusion drawing. The findings indicate that communication within the organization operates through vertical channels between superiors and subordinates, horizontal interaction among employees, and informal communication practices that help support coordination in daily work processes. Despite these communication patterns, several challenges were identified, including delayed information dissemination, limited feedback mechanisms, and structural constraints within the bureaucratic system. The study concludes that strengthening internal communication practices is crucial for improving employee performance in local government institutions. The results highlight the importance of improving information flow and coordination systems to enhance organizational effectiveness in the public sector
Effect of Substrate Use on Fish Welfare Level of Goldfish (Carrasius auratus)
Goldfish (Carassius auratus) is a freshwater ornamental fish with high economic value and is widely kept in aquariums. Fish welfare is an important aspect in its maintenance because it affects the growth, color, behavior, and environmental conditions of the fish. This study aims to assess the effectiveness of using different substrates on the level of fish welfare of goldfish. The study was conducted for 14 days using a Completely Randomized Design (CRD) with three treatments: aquatic plant (Hydrilla verticillata) substrate, zeolite substrate, and no substrate, each with three replications. The parameters observed included growth in length, color changes, behavior, and water quality consisting of temperature, pH, and dissolved oxygen (DO). The results showed that the use of aquatic plants gave the best results compared to other treatments. The growth in length of fish in the aquatic plant treatment reached an average of 2.06 cm, higher than the zeolite (1.46 cm) and no substrate (1.13 cm). The highest increase in fish color was also observed in the aquatic plant treatment with an average score of 24, compared to zeolite (20) and without substrate (16). The ANOVA test results showed that the substrate treatment had a significant effect on length growth (P = 0.0042) and changes in fish color (P = 0.000204). In addition, the aquatic plant treatment resulted in more stable water quality with temperature, pH, and DO within the optimal range and showed more active and normal fish behavior. Thus, the use of aquatic plants (Hydrilla verticillata) as a substrate was proven to be more effective in improving fish welfare of goldfish compared to zeolite or without substrate.
Efficiency Analysis of Flood Mitigation Policies in North Sumatra in 2025: An Economic Analysis of Law Perspective
Floods are one of the most frequent hydrometeorological disasters in North Sumatra Province and have significant impacts on social life, the economy, and regional development. Throughout 2025, the North Sumatra Regional Disaster Management Agency (BPBD) recorded 623 disaster events, with 122 incidents involving floods spread across various regencies/cities. The high frequency of floods raises questions about the effectiveness and efficiency of disaster management policies implemented by the local government. This study aims to analyze the efficiency of flood management policies in North Sumatra in 2025 using an Economic Analysis of Law perspective. The research method used is normative juridical with a statutory regulatory approach and a conceptual approach. The results show that flood management policies in North Sumatra have an adequate legal basis, but still face various obstacles in implementation, particularly related to efficient budget use, institutional coordination, and optimization of prevention-based mitigation. Based on the Economic Analysis of Law perspective, policies oriented towards mitigation and disaster risk reduction are more efficient than policies that only focus on post-disaster management. Therefore, it is necessary to reconstruct policies that prioritize the principles of economic efficiency, reducing social costs, and increasing community resilience to flood disasters.
Sustainability Reporting And Financial Performance: A Case Study On Indonesia’s Mining Sector
This study examines the effects of economic, environmental, and social disclosures on the financial performance of Indonesian mining companies. Panel data from 25 mining companies listed on the Indonesia Stock Exchange during 2021–2024 were analyzed using the Estimated Generalized Least Squares (EGLS) approach. Sustainability disclosure was measured using the GRI Standards 2016, with Return on Assets (ROA) as the financial performance proxy. A one-year lagged robustness test assessed the persistence of the observed associations.Environmental disclosure was positively associated with financial performance, whereas economic and social disclosures were negatively associated. The robustness test suggested that economic and environmental disclosure effects were primarily contemporaneous, while the negative association of social disclosure appeared to persist.The findings provide insights for firms and policymakers in improving sustainability reporting practices. This study examines the three dimensions of sustainability disclosure and incorporates a lagged robustness test to assess the persistence of the observed associations.
Beyond the Balance Sheet: Gender Diversity, ESG, and Capital Structure as Drivers of Firm Performance in Indonesia and Malaysia
This study investigates the influence of Environmental, Social, and Governance performance and Capital Structure on company profitability (ROA), emphasizing the moderating effect of Gender Diversity. This research applies Panel Least Squares regression on a panel data set of 63 companies from 2019 to 2023, yielding 315 balanced observations. The model examines the direct impacts of ESG, Gender Diversity, and Structural Capital on ROA, along with the interaction effects of Gender Diversity with both ESG and Structural Capital. The results indicate that Gender Diversity and Structural Capital exert significant direct effects on ROA, with Gender Diversity exhibiting a negative correlation and Structural Capital demonstrating an evident negative correlation. Although ESG does not exert a substantial direct influence on profitability, the interaction between ESG and Gender Diversity is both favorable and statistically significant. This suggests that gender diversity serves as a beneficial moderator, amplifying the impact of ESG on ROA. Moreover, gender diversity seems to positively attenuate the adverse link between Structural Capital and ROA, with the interaction term being marginally significant. The results indicate that the advantages of ESG investments depend on the presence of gender-diverse leadership or workforce, providing a vital strategic tool for companies and policymakers.
The Effect of Intangible Assets, Cash Holdings, and Advertising Investment on Startup Firm Value
Investor decisions are influenced not only by a company’s current financial condition but also by expectations regarding future business prospects. This study aims to examine the effect of intangible assets, cash holdings, and advertising investment on firm value in startup companies listed on the Indonesia Stock Exchange (IDX). This research is motivated by the tech winter phenomenon, which has led to declining startup funding and increased pressure on firms to maintain their value amid economic uncertainty. This study employed a quantitative approach using panel data regression analysis. The research sample consisted of technology-based startup companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period that met the research criteria. Data were obtained from annual financial reports and analyzed using EViews 13. The dependent variable in this study is firm value measured by Tobin’s Q, while the independent variables consist of intangible assets, cash holdings, and advertising investment. The results show that intangible assets do not significantly affect firm value. Meanwhile, cash holdings have a significant positive effect on firm value, whereas advertising investment has a significant negative effect on firm value. These findings indicate that liquidity plays an important role in enhancing startup firm value, while excessive advertising spending may negatively influence market perceptions during periods of economic uncertainty.
The Use of the Village Financial System (Siskeudes) Application to Increase the Accountability of Village Financial Reports
Analysis of Information Technology Utilization and Internal Control Systems in Efforts to Enhance the Reliability of Bombana Regency Government Financial Reports
This study is motivated by the importance of public accountability achieved through reliable local government financial reporting. The research aims to analyze the utilization of Information Technology (IT) and the Internal Control System (ICS) in enhancing the reliability of financial reports within the Bombana Regency Government. A descriptive qualitative method was employed, utilizing data collection techniques such as observation, interviews, and documentation. The findings indicate that IT utilization has been implemented through the SIPD RI application and human resource development, although challenges regarding hardware infrastructure and network stability persist. The application of the five ICS components has proceeded effectively, particularly regarding the control environment and routine monitoring to mitigate fraud risks. An analysis of financial reports from the 2020–2024 period demonstrates the positive contribution of IT and ICS to report reliability, despite continued fluctuations in Locally-Generated Revenue (PAD) and a high reliance on transfer funds. In conclusion, synergy between strengthening technological infrastructure and managing system risks is essential to ensure the accuracy and timeliness of future financial reporting.
The Influence of Promotion and Consumer Behavior in Increasing Sales Volume at PT Mulia Boga Raya Tbk
Amidst the fierce competition in the food and beverage industry, companies must optimize marketing strategies and understand customer actions to sustain business growth. This study addresses how market interventions and customer dynamics drive revenue. This research aims to analyze the partial and simultaneous effects of promotion and consumer behavior on sales volume at PT Mulia Boga Raya Tbk. The method applied is a field study using an associative quantitative approach, which processes statistical data to test hypotheses and determine the relationships between the measured variables. The results indicate that promotion (t-count 2.313 > t-table 1.669, sig 0.024) and consumer behavior (t-count 3.550 > t-table 1.669, sig 0.001) both have significant partial effects on sales. Simultaneously, both factors heavily influence sales volume, as evidenced by the high F-value (F-count 41.658 > F-table 3.138, sig 0.000), which successfully rejects the null hypothesis. It is concluded that promotion and consumer behavior, both individually and collectively, provide a positive and statistically significant contribution to increasing the sales volume at PT Mulia Boga Raya Tbk.
Development of a Personal-Social Guidance Program to Enhance Student Discipline
At the elementary school level, discipline is understood not only as adherence to rules but also as the process of internalizing positive values that will influence students' future academic, social, and emotional development. This study aims to develop a social personal guidance program to improve the discipline of elementary school students at SD Negeri 3 Kalikajar. The study used a Research and Development (R&D) approach with the ADDIE model which includes the stages of analysis, design, development, implementation, and evaluation. The results of the study indicate that the condition of student discipline still needs to be improved, especially in aspects of punctuality, compliance with rules, responsibility in completing assignments, and orderly learning. The social personal guidance program developed was compiled based on an analysis of student needs and validated by experts so that it was declared feasible to be implemented in elementary schools. The implementation of the program through classical services, group guidance, habituation, and positive reinforcement showed a change in student discipline behavior towards the better. Thus, the social personal guidance program is effective as a systematic effort to improve the discipline of elementary school students through a preventive, developmental, and needs-based approach.
Principal Instructional Leadership in the Implementation of the "Wednesday Literacy Movement" to Improve Student Literacy and Numeracy Achievement
Improving the quality of basic education in the current era of educational transformation is closely linked to schools' ability to build a strong learning culture, particularly in literacy and numeracy. This article aims to analyze the principal's instructional leadership in the implementation of the Wednesday Literacy Movement to improve student literacy and numeracy outcomes at SD Negeri 2 Jengkol. The study used a qualitative approach with a case study type. The research subjects included the principal, teachers, and students involved in the program implementation. Data were collected through observation, interviews, and documentation, then analyzed using the Miles and Huberman interactive model through data reduction, data presentation, and conclusion drawing. The results of the study indicate that the principal's instructional leadership plays a significant role in the successful implementation of the Wednesday Literacy Movement through three main aspects, namely planning, implementation, and evaluation. In the planning stage, the principal establishes the program vision, involves teachers, maps needs, and integrates literacy and numeracy into school activities. In the evaluation stage, the principal monitors, reflects with teachers, assesses student progress, and follows up on the program based on the evaluation results. The research findings confirm that the principal's instructional leadership functions not only as program management but also as a learning strategy capable of encouraging improved student literacy and numeracy skills through directed, collaborative, and sustainable learning habits.
Does Audit Quality Moderate the Relationship Between Corporate Social Responsibility and Tax Avoidance?
This study examines the effect of Corporate Social Responsibility (CSR) on tax avoidance and the moderating role of Big 4 audit quality within the Indonesian mining and energy sector. Using the Effective Tax Rate (ETR) as an inverse proxy for tax avoidance, the results reveal that extensive CSR disclosures significantly increase ETR, thereby actively reducing tax avoidance behavior. This major finding strongly supports legitimacy theory, demonstrating that environmentally sensitive firms utilize integrated social transparency and tax compliance to satisfy societal expectations, mitigate reputational risks, and secure their operational license. Conversely, the statistical analysis indicates that Big 4 audit quality fails to moderate this relationship, which contradicts traditional agency theory expectations regarding external governance. This lack of moderation demonstrates that in a highly complex and capital-intensive sector, external auditors function primarily to provide professional assurance on financial statement fairness rather than intervening in or restructuring strategic corporate tax planning. Consequently, tax policy remains a strictly internal managerial decision, and elite external oversight does not automatically enhance the impact of social commitments on tax compliance.
Employee Ecological Behavior Through Green Transformational Leadership: The Mediating Role of Green Hrm Practices and Green Organizational Climate: A Systematich Literature Review
Increasing awareness of sustainability issues encourages organizations to integrate management practices oriented towards environmental conservation. This article aims to analyze the relationship between Green Transformational Leadership, Green Human Resource Management (GHRM), Green Organizational Climate (GOC), and Employee Ecological Behavior (EEB) through a literature review of previous studies. The method used is a literature review by analyzing reputable international scientific articles that discuss green leadership, green HR practices, green organizational climate, and employee ecological behavior. The results of the study indicate that Green Transformational Leadership has a positive influence on increasing Employee Ecological Behavior, both directly and through the mediation of Green Human Resource Management and Green Organizational Climate. GHRM practices can increase employees' abilities, motivation, and opportunities to implement environmentally friendly behavior, while GOC creates a work environment that supports the internalization of sustainable values. The literature synthesis also shows that the successful implementation of ecological behavior does not only depend on the characteristics of the leader, but requires the support of an integrated organizational system.
Implementation of Green Accounting and ESG in Management Accounting Systems to Drive Corporate Sustainable Performance
This study examines the implementation of green accounting and Environmental, Social, and Governance (ESG) principles in management accounting systems to drive corporate sustainable performance. The background of this study is based on the growing demand for companies to integrate sustainability into internal decision-making processes, not only through external reporting but also through planning, control, and performance evaluation mechanisms. Using a qualitative descriptive approach with a literature review design, this study analyzes recent scholarly works published from 2020 onward concerning green accounting, ESG, management accounting systems, and corporate sustainability. The findings indicate that green accounting contributes to sustainable performance by enabling companies to identify environmental costs, improve resource efficiency, reduce waste, and support environmentally responsible strategic decisions. Meanwhile, ESG integration strengthens management accounting systems by incorporating environmental, social, and governance indicators into budgeting, internal control, and managerial performance measurement, thereby enhancing accountability, risk management, and long-term value creation. The study concludes that the integration of green accounting and ESG transforms management accounting systems into strategic tools for sustainability, allowing firms to balance financial objectives with environmental responsibility, social accountability, and governance quality. Therefore, the successful implementation of green accounting and ESG is essential for improving corporate sustainable performance in an increasingly competitive and sustainability-oriented business environment.
The Influence of the Problem Based Learning Model on Student Learning Outcomes in the Pancasila Education Subject on the Material of My Rights and Obligations in Class III of SDN Banjar Sawah II Probolinggo
This study aims to determine the effect of the Problem Based Learning (PBL) learning model on student learning outcomes in the Pancasila Education subject on the material of my rights and obligations in grade III of SDN Banjarsawah II Probolinggo. This study was motivated by the low learning outcomes of students, most of whom have not reached the Minimum Completion Criteria (KKM). The study used a quantitative experimental method with a pre-experimental design of one group pretest-posttest design. The population and sample of the study were all 23 grade III students of SDN Banjarsawah II Probolinggo. Data collection techniques used tests, observations, and documentation. The research instrument was in the form of 20 multiple-choice questions given in the form of a pretest and posttest. The validity test was carried out through expert judgment while the reliability test obtained a Cronbach's Alpha value of 0.676 so that the instrument was declared reliable. Data analysis was carried out using the Shapiro-Wilk normality test and the paired sample t-test. The results of the study showed that the significance value (2-tailed) was 0.000 < 0.05 and the calculated t value was 16.799 > t table of 2.025. The average pretest value of 43.47 increased to 78.69 in the posttest. Thus, it can be concluded that the Problem Based Learning (PBL) learning model has a significant effect on student learning outcomes in the Pancasila Education subject on the material of my rights and obligations in class III of SDN Banjarsawah II Probolinggo.
Analysis of Fiqh Muamalah on the Discount Practice at Ibnu Ali Store, Pasean, and Its Implications for Potential Riba
This study aims to analyze the discount practice at Ibnu Ali Store, Pasean, from the perspective of fiqh muamalah and to examine its implications regarding the potential existence of riba. This research employed an empirical legal research method with a qualitative approach. Primary data were collected through observations, interviews with the store owner, the storekeeper, and three consumers, as well as documentation. Secondary data were obtained from the Qur'an, Hadith, books on fiqh muamalah, the Compilation of Sharia Economic Law (KHES), Fatwas of the National Sharia Council-Indonesian Council of Ulama (DSN-MUI), and relevant scientific journals. Data were analyzed using the interactive model of Miles and Huberman, including data reduction, data display, and conclusion drawing. The results show that Ibnu Ali Store applies a buy one get one discount system to selected products, especially snacks and light foods, to attract consumers and increase sales. Consumers receive clear information about the promotion before completing the transaction. The findings indicate that the practice fulfills the essential elements of a valid sale contract in fiqh muamalah, including mutual consent, transparency, and certainty of the goods and prices. Furthermore, the study finds no indication of riba because the discount is not related to loan transactions, deferred payments, or unlawful additional benefits. The additional product is a promotional bonus voluntarily provided by the seller as part of the sales agreement. Therefore, the discount practice at Ibnu Ali Store is permissible under Islamic law, provided that it continues to uphold the principles of justice, honesty, transparency, and mutual consent in commercial transactions.
The Policy of Banning Imports of Used Clothing to Protect Consumers as an Manifestation of the Principles of a Welfare State
The government has enacted a policy banning the import of used clothing, based on Law Number 7 of 2014, specifically Articles 111 and 112. This policy was followed by other technical regulations in Government Regulations, Ministerial Regulations, and Ministerial Decrees. This policy is intended to protect MSMEs in terms of business competition. The legal issue that then arose was that the government had enforced the law repressively in Indonesia, in taking action against those involved in the sale of used clothing, even though the preamble to the 1945 Constitution requires the state to ensure that the livelihood of many people is the creation of general welfare. The research method used in this research is socio-legal, which examines the law by contesting existing social facts, with a descriptive analytical nature and data collection carried out primarily in the form of interviews, observations and documentation of related legal documents. The results of this study conclude that the policy of banning imported clothing is ineffective in curbing the flow of illegal imported clothing shipments due to several factors: First, the quantity of human resources available for law enforcement. Second, the scarcity of jobs causes local residents to continue selling illegal imported clothing. Third, alternatives that are not repressive but persuasive, along with proportional law enforcement, are needed.
Night Market Role Play to Introduce Financial Literacy to 4-5 Year Old Children at PGRI 5 Kindergarten, Kalipare, Malang Regency
This research was conducted at TK PGRI 5 Kalipare with 13 children aged 4-5 years, most of whom had not yet understood the basic concepts of financial literacy, such as how to earn, manage, and use money wisely. The children tend to view money solely as a means to buy snacks without understanding its value and function. Previous teaching approaches using simple buying and selling games failed to provide deep understanding, so a more engaging and meaningful method such as role-playing was needed. The purpose of this study was to introduce financial literacy through a night market role-playing activity for children aged 4-5 years at TK PGRI 5 Kalipare, Malang Regency. This research used a Classroom Action Research (CAR) method based on Gerald Susman's model. The study was conducted in two cycles, with two meetings in each cycle, between July 7-14, 2025. The research subjects were 13 students from Group A at TK PGRI 5 Kalipare. Data collection instruments included observation sheets and interview guides. The results showed that the pre-cycle average was 33.3%. In Cycle I, Meeting 1, the average increased to 37.8% (Developing category), and in Meeting 2 to 45.5% (Developing category). In Cycle II, Meeting 1, the average rose to 63.4% (Almost Mastered category), and in Meeting 2 to 84.6% (Fully Mastered). It can be concluded that the night market role-playing activity can be used as an effective method to introduce financial literacy to children aged 4-5 years at TK PGRI 5 Kalipare.
Tax Avoidance and Stock Returns: The Moderating Effect of Independent Commissioners
This study aims to analyze the effect of tax avoidance on stock returns and to examine the role of independent commissioners as a moderating variable in this relationship. The object of this research focuses on consumer goods companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. This quantitative study utilized a sample of 10 companies with a total of 50 observations, which were analyzed using panel data regression and Moderated Regression Analysis (MRA) with the Common Effect Model (CEM) approach. Tax avoidance is proxied by the Effective Tax Rate (ETR), alongside control variables including profitability (ROA), leverage (DER), and firm size. The empirical results prove that tax avoidance has a positive and significant effect on stock returns, indicating that the market responds positively to tax efficiency as it effectively increases shareholder profit. However, independent commissioners are unable to moderate the relationship between tax avoidance and stock returns. In conclusion, investors in this particular sector tend to focus more on the company's fundamental performance rather than the effectiveness of internal corporate governance oversight.
From Trust to Sustainability: A Systematic Literature Review of the Role of Islamic Accountability Accounting in Organizational Transformation
This study aims to examine the role of Islamic accountability accounting in supporting organizational transformation toward sustainability through a Systematic Literature Review (SLR) approach. The study is motivated by the limitations of conventional sustainability accounting, which tends to emphasize economic performance, efficiency, and organizational legitimacy while paying limited attention to ethical, moral, and spiritual dimensions. Using the PRISMA 2020 framework, this study systematically identifies, evaluates, and synthesizes relevant literature on Islamic accountability accounting, sustainability accounting, maqashid al-shariah, Islamic sustainability reporting, and Islamic green accounting. A total of 30 journal articles were selected and analyzed through thematic analysis to identify major concepts, research developments, and future research opportunities. The findings reveal that Islamic accountability accounting has evolved from a narrow economic accountability perspective into a multidimensional accountability framework based on the values of amanah, justice, balance, and maslahah. The literature indicates that the integration of maqashid al-shariah and sustainability accounting provides a broader understanding of organizational sustainability by incorporating economic, social, environmental, and spiritual dimensions. Furthermore, Islamic sustainability reporting and Islamic green accounting have the potential to become instruments of organizational transformation by strengthening governance, transparency, and responsible resource management. However, existing studies remain predominantly focused on Islamic financial institutions, highlighting the need for further empirical research in other sectors and the development of an Islamic Sustainability Accountability Framework. This study contributes theoretically by expanding the sustainability accounting paradigm through Islamic values and practically by providing insights for organizations seeking to build more ethical and sustainable accountability systems.
Islamic Religiosity, Corporate Governance, and Sustainability Performance: A Systematic Literature Review
This study aims to synthesize the development of research on the relationship among Islamic religiosity, corporate governance, and sustainability performance through a systematic literature review approach. This topic is important because sustainability in sharia-based entities cannot be explained solely through formal governance mechanisms, such as the board of commissioners, audit committee, board of directors, or Shariah Supervisory Board; it must also be understood through moral values, Islamic ethics, and spiritual accountability. This study applies a PRISMA-based SLR approach by selecting articles from Scopus and Sinta databases. From 105 initial articles, 30 relevant articles were selected for analysis. The findings show that Islamic religiosity functions as an informal control mechanism that encourages trustworthiness, honesty, justice, and responsibility in business decision-making. Corporate governance serves as a formal mechanism to supervise and direct organizations toward greater transparency, accountability, and sustainability orientation. However, the literature also indicates that the influence of Islamic corporate governance on sustainability performance is not always consistent. This suggests that sharia governance should not stop at administrative compliance; it must be directed toward substantive governance oriented to maqasid al-Shariah. This study contributes theoretically by integrating Agency Theory, Stakeholder Theory, Legitimacy Theory, Institutional Theory, and Maqasid al-Shariah in explaining sustainability accountability in sharia-based entities.
Analysis of the Effectiveness and Contribution of Restaurant Tax, Hotel Tax, and Entertainment Tax to Bekasi City's Regional Original Income in 2021-2025
Regional development is an obligation of the Regional Government, a form of Regional Autonomy granted by the Central Government. This study aims to determine the effectiveness and contribution of Restaurant Tax, Entertainment Tax, and Hotel Tax in the Bekasi City Government in 2021-2025. The study uses a quantitative descriptive approach. The data used are secondary data in the form of regional revenue realization reports from Badan pendapatan Daerah Kota Bekasi for 2021-2025. The analytical method used in this study is the effectiveness ratio and contribution ratio. The results show that the average Restaurant Tax is quite effective (83.3%). The average Hotel Tax is quite effective (87.7%), and the average Entertainment Tax is less effective (69.5%). In terms of contribution to Regional Original Income (PAD), Restaurant Tax results an average contribution of less (13.72%), while Hotel Tax contributes very less (1.29%), and Entertainment Tax also contributes very less (1.42%). This study concludes that Restaurant Tax, Hotel Tax, and Entertainment Tax cumulatively contribute 16.43% to PAD, so they are not yet the mainstay of PAD and there is still potential for optimization. The suggestions given are to utilize digitalization, conduct re-data collection, set realistic targets, and improve supervision
Implementation of the Murabahah Contract in Agricultural Capital Financing (MURNI): An Islamic Economic Law Analysis at KSPPS Nuri East Java, Pasean Branch, Pamekasan
This study examines the implementation of the murabahah contract in the Agricultural Capital Financing (MURNI) product at KSPPS Nuri East Java, Pasean Branch, Pamekasan, and analyzes its conformity with the principles of Islamic Economic Law. This research employed an empirical legal research method using a qualitative approach. Primary data were obtained through interviews with the Sharia Supervisory Board and financing officers, while secondary data were collected from legislation, the Compilation of Islamic Economic Law (KHES), the Fatwa of the National Sharia Council-Indonesian Council of Ulama (DSN-MUI), books, and relevant scientific journals. The findings reveal that the MURNI financing product is specifically designed to provide agricultural capital for farmers through a murabahah contract. The financing mechanism reflects the application of a sale and purchase contract rather than an interest-based lending system, thereby supporting productive economic activities in the agricultural sector. From the perspective of Islamic Economic Law, the implementation of the murabahah contract is generally consistent with the principles of Islamic commercial jurisprudence, particularly regarding the use of a sale-based financing scheme. Nevertheless, ensuring comprehensive sharia compliance requires consistent implementation of the essential elements and conditions of murabahah, including transparency in cost disclosure, agreed profit margins, legal certainty of the transaction object, and effective supervision by the Sharia Supervisory Board. Strengthening these aspects is essential to maintain the integrity of Islamic financing practices and to enhance public confidence in sharia-based agricultural financing.
The Role of Accounting Professional Ethics in Preventing Fraud at the Rabani Sharia Cooperative
Fraud is a serious threat that can cause significant financial losses in various forms such as corruption, manipulation of financial reports and misuse of assets for organizations, including cooperatives. This practice can damage the integrity and trust in the company’s financial information which can result in misleading stakholders in making decisions. The purpose of this study is to analyze the role of the accounting profession’s code of ethics in preventing audit fraud in the financial statements of the 2025 rabani sharia cooperative. This research method uses a qualitative approach based on case studies with secondary data obtained from cooperative annual reports, articles. To evaluate the application of ethical code principles, such as objectivity and professionalism, relevant to fraud prevention. The results of this study show that consistent application of the acoountant’s code of ethics can prevent and minimize the risk of fraud and increase public trust in financial reports. This study provides empirical evidence regarding the importance of understanding a strong internal control system and effective management oversight in fraud prevention efforts to prevent similar cases from occurring in the future.
Analisis Dividend Stickiness dan Free Cash Flow terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderasi
This study examines the impact of dividend stickiness and free cash flow on firm value, with profitability as a moderating variable. Firm value represents an issuer's success in managing shareholder wealth, yet the interaction between cash management and dividend stability remains complex. The research utilizes a quantitative approach analyzing secondary data from 20 constituent companies of the LQ45 index listed on the Indonesia Stock Exchange from 2022 to 2024, resulting in 60 observations. Data were evaluated using panel data regression and Moderated Regression Analysis (MRA) under the Random Effects Model (REM). The findings indicate that dividend stickiness has no significant effect on firm value, suggesting that investors do not prioritize historical dividend stability. Conversely, free cash flow has a strong, significant positive effect on firm value, demonstrating that abundant free cash is perceived as a positive signal of financial flexibility. Furthermore, profitability fails to moderate the effects of both dividend stickiness and free cash flow on firm value. In conclusion, free cash flow is the sole internal catalyst that enhances firm value, as capital market investors rationally evaluate financial signals independently without combining them with current accounting profit fluctuations.
The Effect of Financial Distress and Corporate Social Responsibility on Tax Aggressiveness with Independent Commissioners as Moderating Variables
Tax revenue is a crucial source of state income; however, corporate tax compliance in Indonesia declined to 57.59% in 2024, indicating an increase in tax aggressiveness. This study examines the effects of financial distress and Corporate Social Responsibility (CSR) on tax aggressiveness, with independent commissioners as a moderating variable. Tax aggressiveness was measured using the Effective Tax Rate (ETR), financial distress using the Altman Z-Score, CSR using the Social Disclosure Index (SDI) based on GRI Standards 400, and independent commissioners by their proportion on the board of commissioners. Employing a quantitative causal approach, this study analyzed 103 manufacturing companies listed on the Indonesia Stock Exchange during 2021–2024, yielding 412 firm-year observations selected through purposive sampling. Panel data regression with the Common Effect Model (CEM) was applied. The findings reveal that financial distress and CSR disclosure positively and significantly affect tax aggressiveness. Moreover, independent commissioners do not moderate the relationship between financial distress, CSR, and tax aggressiveness, suggesting that their role remains largely administrative rather than functioning as an effective corporate governance mechanism in tax oversight.
Audit Delay Determinants and the Moderating Role of Audit Firm Reputation in Indonesia
Indonesian issuers must submit audited annual reports within 120 days of fiscal year-end, yet lengthy audits, audit delay continue to trigger trading suspensions on the Indonesia Stock Exchange (IDX), and prior studies disagree on what drives this delay and whether auditor reputation moderates it. This study examines how profitability, solvency, firm size, and audit committee financial expertise affect audit delay, and whether public accounting firm (KAP) reputation moderates these relationships, extending prior research by adding the audit committee as a predictor, broadening the sample to all IDX-listed firms, and covering the 2020–2024 period. Using purposive sampling, 934 firm-year observations were analyzed with panel data regression; the Chow and Hausman tests indicated that a fixed-effects model was most appropriate. Profitability had a significant negative effect on audit delay, while solvency, firm size, and audit committee expertise showed no significant effect, and KAP reputation did not moderate any of the four relationships; the model explained 57 percent of the variance in audit delay. These results indicate that timely reporting among Indonesian issuers is driven mainly by profitability rather than firm size, leverage, committee composition, or auditor reputation, suggesting audit tenure, audit opinion, and financial distress as promising variables for future research.
Consumer Legal Protection Against Food Order Discrepancies on Digital Platforms Based on Electronic Agreements in Samarinda City
The development of information and communication technology in the digital era has brought fundamental changes in the patterns of economic interaction in society, especially in electronic-based trading activities (e-commerce). This is marked by the increasing use of digital platforms as transaction media, including in the online food ordering service sector. The purpose of this study is to analyze the legal status and force of electronic agreements in food ordering transactions on digital platforms in Samarinda City. To examine the form and division of responsibility of business actors and digital platform providers based on electronic agreements for consumer losses due to inconsistencies in food orders. This study uses an empirical legal research method with a sociological legal nature. In this study, an empirical approach is used to directly examine the practice of food ordering transactions through digital platforms in Samarinda City. The conclusion of this study is the position of electronic agreements in food ordering transactions on digital platforms regarding order inconsistencies is that electronic agreements have an important position in regulating the rights and obligations between consumers, platforms, and merchants. However, there are still shortcomings in consumer understanding of these electronic agreements. The form of responsibility of business actors and platforms for consumer losses due to inconsistencies in orders is that business actors and platforms have a responsibility to handle consumer complaints and provide solutions to inconsistencies in orders. However, there are still shortcomings in complaint handling, such as slow responses and inadequate compensation.
The Validity of Sale and Purchase Contracts in the Al-Mujtama' Islamic Boarding School, Pamekasan: A Study Based on Imam al-Shafi'i's Al-Umm
Self-service transactions, in which buyers independently select goods, make payments, and collect change without the seller's direct involvement, represent an emerging form of commercial practice that has been increasingly adopted in various educational institutions, including Islamic boarding schools (pesantren). One such practice is implemented in the canteen of Al-Mujtama' Islamic Boarding School, Pamekasan, where transactions are conducted without verbal ijab (offer) and qabul (acceptance). This practice raises legal questions because, according to Imam al-Shafi'i, the ṣīghah (contractual expression) constitutes a fundamental element in the formation of a valid sale and purchase contract. This study aims to examine the validity of sale and purchase contracts implemented in the canteen of Al-Mujtama' Islamic Boarding School, Pamekasan, from the perspective of Imam al-Shafi'i as articulated in Al-Umm. The research employs a qualitative method using both empirical juridical and normative approaches. Primary data were collected through observations and interviews with the canteen management and students, while secondary data were obtained from Al-Umm, the Qur'an, Hadith, and relevant literature on Islamic economic law. Data were analyzed descriptively by comparing the transaction practices observed in the field with Imam al-Shafi'i's legal conception of contractual formation. The findings reveal that the transactions are conducted on the basis of mutual trust, voluntary consent, and established customary practice. Although no verbal ijab and qabul are expressed, the transactions satisfy the essential substantive requirements of mutual consent, certainty of the subject matter, price transparency, and the absence of gharar (excessive uncertainty) and fraudulent elements. Accordingly, based on an analysis of the concepts of contract formation, mu'āṭāh (sale by mutual conduct), 'urf (custom), and maqāṣid al-sharī'ah (the higher objectives of Islamic law), the practice may be regarded as substantively valid and demonstrates the flexibility of Islamic law in accommodating contemporary commercial practices while preserving fundamental Sharī'ah principles.
Literature Review on the Effectiveness of Kojic Acid in Reducing Skin Hyperpigmentation
Skin hyperpigmentation is a common condition caused by increased melanin production or distribution and can be triggered by ultraviolet light exposure, inflammation, or hormonal changes. Kojic acid is a natural compound widely used in dermatology due to its ability to inhibit tyrosinase, a key enzyme in melanin biosynthesis. This systematic literature review aims to synthesize scientific evidence regarding the effectiveness of kojic acid in reducing skin hyperpigmentation. The review was compiled following the PRISMA 2020 guidelines and searched the databases PubMed, Scopus, Web of Science, and Google Scholar. Included studies included clinical, experimental, and preclinical studies evaluating the use of kojic acid alone or in combination with other hyperpigmentation conditions for melasma, lentigo, post-inflammatory hyperpigmentation, or other hyperpigmentation conditions. Key variables extracted included study design, sample type, kojic acid concentration, duration of use, pigmentation outcomes, and side effects. In general, most studies demonstrated that kojic acid is effective in reducing hyperpigmentation intensity through tyrosinase inhibition and reduced melanin formation. This effect appears to be more consistent when used in combination with other lightening agents such as glycolic acid, hydroquinone, or niacinamide. However, skin irritation, contact dermatitis, and sensitivity may increase in some users, especially with high concentrations or prolonged use. Kojic acid shows good potential as a topical depigmenting agent for skin hyperpigmentation, but its effectiveness must be balanced against the risk of irritation and limited formulation stability. Standardization of concentration, duration, and dosage form is needed to achieve more consistent clinical benefits.
Characteristics of Tonsil Patients Undergoing Surgical Procedures at Bhayangkara Hospital, Denpasar, January-June 2026
Tonsillitis is a common Ear, Nose, Throat, Head and Neck Surgery (ENT-BKL) disease that can develop into chronic tonsillitis, requiring operative measures such as tonsillectomy or adenotonsillectomy. The characteristics of patients undergoing surgical procedures need to be known as a basis for evaluating clinical services and management. This study describes the characteristics of tonsillitis patients undergoing surgical procedures at Bhayangkara Hospital, Denpasar, from January to June 2026. The study used a retrospective descriptive design utilizing secondary data from patient medical records. The sample was determined using consecutive sampling techniques according to inclusion and exclusion criteria. Analysis was conducted descriptively using frequency distribution and percentages. A total of 25 patients met the study criteria. Patients were predominantly male (56%), while women were 44%. The 3–20 year age group was the largest group diagnosed with chronic adenotonsillitis (36%) and chronic tonsillitis (36%). The 21–60 year age group was entirely diagnosed with chronic tonsillitis (28%). Tonsillectomy was performed in 64% of patients, while adenotonsillectomy was performed in 36% of patients based on clinical diagnosis. Patients were predominantly young, with a relatively balanced gender distribution. The choice of surgical procedure was based on the clinical diagnosis and age-specific tonsil and adenoid development.
The Influence of Financial Literacy on Mitigating the Use of Paylater in the Student Environment (Case Study in the Accounting Department of PSDKU Pontianak State Polytechnic, Sanggau Campus)
The rapid development of Buy Now Pay Later (BNPL) services as part of financial technology (fintech) innovation has provided greater convenience in digital transactions. However, it also increases financial risks when not accompanied by adequate financial literacy. This study aims to examine the effect of financial literacy, consisting of financial knowledge, financial attitude, financial behavior, and usage control, on the mitigation of Buy Now Pay Later (paylater) usage among students of the Diploma III Accounting Study Program at PSDKU Politeknik Negeri Pontianak, Sanggau Campus. This research employed a quantitative approach using a survey method. The sample was selected through purposive sampling, resulting in 22 respondents who had previously used pay later services out of a total population of 62 students. Data were collected using a Likert-scale questionnaire and analyzed with SPSS version 26 through descriptive analysis, validity and reliability tests, classical assumption tests, multiple linear regression analysis, partial hypothesis testing (t-test), simultaneous hypothesis testing (F-test), and coefficient of determination (R²) analysis. The findings indicate that all research instruments met the validity criteria, while most variables were found to be reliable. The partial test revealed that only the usage control variable had a positive and significant effect on the mitigation of pay later usage, whereas financial knowledge, financial attitude, and financial behavior did not have significant effects. Simultaneously, all independent variables significantly affected the mitigation of pay later usage, with an F-value of 10.288 and a significance level of 0.000. Furthermore, the coefficient of determination (R²) of 0.708 indicates that 70.8% of the variation in pay later usage mitigation can be explained by the variables included in the research model, while the remaining 29.2% is influenced by other factors outside the model. These findings suggest that students' ability to control their use of paylater services is the most influential factor in mitigating the financial risks associated with paylater usage.
Analysis of the Effect of Organizational Culture, Emotional Intelligence, and Knowledge Sharing on Innovative Work Behavior at Warunk Wow KWB Ponorogo
This study aims to examine the effects of organizational culture, emotional intelligence, and knowledge sharing on innovative work behavior among employees of Warunk WOW KWB Ponorogo. A quantitative explanatory approach was employed using a saturated sampling technique involving all 45 employees. Data were collected through questionnaires and analyzed using multiple linear regression with IBM SPSS Statistics 26, including validity, reliability, classical assumption, t-test, F-test, and coefficient of determination analyses. The results reveal that organizational culture, emotional intelligence, and knowledge sharing each have a positive and significant effect on innovative work behavior. Simultaneously, these three variables significantly influence innovative work behavior, with emotional intelligence emerging as the strongest predictor. The coefficient of determination (R² = 0.825) indicates that 82.5% of the variance in innovative work behavior is explained by the combined effects of organizational culture, emotional intelligence, and knowledge sharing. This study contributes to the human resource management literature by providing empirical evidence on the determinants of innovative work behavior in a local culinary business context. The findings suggest that organizations should strengthen organizational culture, enhance employees’ emotional intelligence, and implement systematic knowledge-sharing practices to foster innovation in the workplace. However, this study is limited to a single culinary business with a relatively small sample size; therefore, future research is recommended to involve broader organizational settings and incorporate additional variables influencing innovative work behavior.
The Urgency of Food Deregulation in Achieving National Food Security in Indonesia: Legal Reform, Coordinating Governance, and the 2025-2026 Deregulation Agenda
This study analyzes the urgency of food deregulation in Indonesia's pursuit of national food security by examining legal norms, institutional coordination, and recent regulatory reform in 2025-2026. The central problem is that Indonesia's food governance has long been affected by overlapping regulations, fragmented authority, lengthy bureaucracy, high logistics costs, and inconsistent import policy. The revised analysis adds the role of the Coordinating Ministry for Food Affairs as an institutional hub for synchronization, coordination, and policy control in the food sector. It also examines concrete deregulation measures, especially subsidized fertilizer governance through Presidential Regulation No. 6 of 2025 as amended by Presidential Regulation No. 113 of 2025, wider regulatory simplification within the Ministry of Agriculture, import policy reform, and the digitalization of agricultural government assistance. The findings show that deregulation may improve distribution speed, reduce administrative costs, strengthen legal certainty, accelerate self-sufficiency programs, and increase transparency. However, deregulation must remain balanced with state supervision, farmer protection, consumer safety, competition law, environmental sustainability, and food sovereignty principles.
Career Reorientation for Accounting Students in the Era of Artificial Intelligence
The rapid development of Artificial Intelligence (AI) is transforming the accounting profession and requires accounting students to develop competencies that meet future workplace demands. This study aims to examine students' perceptions of AI disruption, academic competency readiness, and career interest in the AI era. A qualitative descriptive approach was employed involving eight undergraduate accounting students from Universitas Negeri Gorontalo selected through purposive sampling. Data were collected through in-depth interviews and analyzed using thematic analysis. The findings reveal that students perceive AI as a tool for automating routine accounting tasks rather than replacing accountants. Although the curriculum provides adequate fundamental knowledge, it has not fully addressed current industry needs, encouraging students to pursue self-directed learning. Career interests remain focused on accounting professions while increasingly emphasizing digital competencies and technology-oriented accounting roles
The Influence of Good Corporate Governance and Financial Performance on Company Value with Financial Leverage as a Moderating Variable
This study examines the effect of Good Corporate Governance (GCG) and financial performance on firm value, as well as the moderating role of financial leverage in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The study employed a quantitative research approach using secondary data obtained from the annual reports and financial statements of manufacturing companies. The sample was selected through purposive sampling based on predetermined criteria, and the data were analyzed using Moderated Regression Analysis (MRA). The results indicate that Good Corporate Governance has a positive and significant effect on firm value, suggesting that effective governance mechanisms enhance investor confidence and increase market valuation. Financial performance also positively and significantly influences firm value, demonstrating that higher profitability contributes to greater shareholder wealth. Furthermore, financial leverage significantly moderates the relationship between financial performance and firm value by weakening the positive effect of financial performance when debt levels are high. These findings imply that investors evaluate not only corporate profitability but also financial risk in determining firm value. Therefore, manufacturing companies should strengthen corporate governance practices, improve financial performance, and maintain an optimal capital structure to maximize firm value and ensure long-term business sustainability.
The Concept of Justice in Wage Determination in the Perspective of Maqasid Sharia: Ibn Taimiyyah's Perspective
This study aims to describe the concept of justice in wage determination according to Ibn Taimiyyah, viewed through the lens of Maqasid Sharia. This topic is important because in current reality, many institutions fail to pay sufficient attention to the fairness of workers' wages. As a result, wages received are often not proportional to the effort expended nor adequate to meet basic needs. According to Islamic principles, wages should be fair reflecting the worker's contribution and sufficient to cover daily necessities. Ibn Taimiyyah is one of the scholars who emphasizes justice as a core value of Maqasid Sharia and promotes the theory of al-ujrah al-mithliyyah, which bases wage determination on prevailing market rates. This research employs a qualitative, library-based method, using secondary data from various literature sources, and analyzed through descriptive-analytical techniques. The study finds that: (1)Fair wages, according to Ibn Taimiyyah, are those aligned with market standards, combining justice and feasibility; (2)His views are consistent with the objectives of Maqasid Sharia, particularly in realizing justice (tahqiq al-‘adl), protecting life (hifz al-nafs), and promoting equitable wealth distribution (maqasid furu’iyah). These insights offer a valuable perspective on how Islamic teachings can guide ethical labor practices today.
Transforming Islamic Religious Education Assessment through Explainable Artificial Intelligence (XAI): Developing a Transparent and Human-Centered Evaluation Model
Artificial Intelligence (AI) has transformed educational assessment by enabling automated evaluation, learning analytics, and predictive decision-making. However, AI implementation in Islamic Religious Education (IRE) assessment remains limited by conventional assessment practices, algorithmic opacity, and inadequate integration of teachers’ professional judgment. This study aims to develop a Human-Centered Explainable Artificial Intelligence (XAI)-Based Assessment Model that promotes transparent, accountable, and evidence-based assessment in IRE. A qualitative library research design with a conceptual model development approach was employed. Data were collected from peer-reviewed journal articles, scholarly books, and international policy documents on AI, Explainable AI, educational assessment, learning analytics, and Islamic educational philosophy. The literature was analyzed through systematic document analysis and interactive qualitative synthesis. The findings reveal that conventional assessment relies on fragmented evidence and subjective judgment, while existing AI models prioritize predictive accuracy over interpretability and accountability. The proposed framework integrates seven components: Learning Data, Machine Learning, Learning Analytics, Explainable AI, Teacher Validation, Professional Judgment, and Continuous Assessment Improvement. The model integrates Islamic values of amanah, 'adl, shūrā, and maslahah, positioning AI as a transparent decision-support system that strengthens teacher-centered assessment rather than replacing professional judgment.
A Juridical Analysis of Legal Protection for Consumers Regarding Losses in TikTok Shop Transactions Based on Law Number 8 of 1999 concerning Consumer Protection
The emergence of social commerce platforms such as TikTok Shop has streamlined the buying and selling process, yet this convenience has simultaneously opened new avenues for consumer harm arising from information asymmetry and dishonest trading practices. This paper sets out to examine how legal protection for TikTok Shop consumers is actually carried out on the ground, what obstacles hinder it, and what remedies might be pursued, grounded in Law Number 8 of 1999 concerning Consumer Protection (UUPK). An empirical juridical method is applied, with data gathered directly through interviews with sellers, delivery couriers, and consumers who experienced losses, supplemented by field observation and literature review. Findings show that legal protection has not functioned as intended, owing partly to regulatory voids, sellers' and platforms' self-limited liability, and recurring patterns of fraud together with unilateral order cancellations by sellers. The study further identifies friction between the UUPK and other digital-law instruments, leaving consumers in a state of legal uncertainty. Ultimately, conventional legal frameworks appear insufficiently agile to keep pace with today's digital trade landscape, pointing to a need for regulatory alignment, more assertive state oversight, and consumer legal education to genuinely safeguard basic rights.
Legal Protection for Buyers Against Developers' Default in Land Purchase Agreements (study of decision number 15/Pdt.G/2025/PN Samarinda)
This study analyzes the form of default by a bad-faith developer in housing land sale and purchase agreements based on Decision Number 15/Pdt.G/2025/PN Smr dated 24 July 2025, using normative legal research methods with statute, case, and conceptual approaches. The results show: first, the developer committed default in the form of niet nakomen a total failure to split HGB Certificate Number 19 (now 435) under PT. Mega Sejahtera Utama into individual plot certificates for more than 21 years constructed through mora ex re under Article 1238 KUHPerdata because the certificate-splitting process technically requires only months to complete; Defendant I was declared in contractual default while Defendant II violated administrative-land law obligations as the holder of the master HGB certificate; and the developer's good-faith obligation was violated across all three contractual phases; second, the buyer is protected through three cumulative layers of repressive instruments, namely a granted nakoming claim under Article 1267 KUHPerdata, a court order directing ATR/BPN as a legal substitute for the master HGB holder who cannot be found thereby filling the normative gap in Government Regulation Number 24 of 1997, and satisfaction of all three good-faith buyer criteria under SEMA Number 4 of 2016; however, the buyer is not fully protected because the uitvoerbaar bij voorraad petition was denied under Article 180 HIR and court costs were imposed on the buyer, confirming the existing protection system remains entirely reactive. This research identifies two normative gaps requiring urgent action: the absence of a statutory deadline for developer HGB certificate-splitting obligations and the absence of regulations on land administration continuity when the notary or PPAT dies before completion.
Perceived Service Fairness Dan Revisit Intention Galatama: Peran Mediasi Customer Satisfaction
The challenge of decreasing visitor volume at Galatama Lele Oiko Fishing, East Jakarta, reflects the problem of meeting participant expectations amidst the intense competition for special interest recreation. This study was conducted with the aim of empirically testing the effect of Perceived Service Fairness mediated by Customer Satisfaction on Revisit Intention among Galatama Lele Oiko Fishing, East Jakarta participants. The quantitative approach in this study was through the distribution of closed questionnaire instruments to respondents as a sample population. The study population included all participants who actively fished at Galatama Lele Oiko Fishing, East Jakarta, between August 2025 and January 2026. Based on a non-probability sampling technique with a purposive sampling method, a sample of 161 respondents was collected, exceeding the minimum threshold of the Slovin formula of 99.04. The data analysis stage was carried out using the Structural Equation Modeling (SEM) method with the help of SmartPLS 4.0. The findings from the hypothesis testing through bootstrapping proved that Perceived Service Fairness mediated by Customer Satisfaction had a positive and significant impact on Revisit Intention. Based on the Adjusted R-Square value, the combination of Perceived Service Fairness and Customer Satisfaction simultaneously has a moderate ability to encourage Revisit Intention of 58.9% with an external model factor of 79.2%, although the Perceived Service Fairness variable partially has a weak direct influence in explaining Customer Satisfaction of 20.8% with an external model factor of 41.1%.
Management of Strengthening Pancasila Values within the Merdeka Curriculum to Foster Civic Disposition in Madrasah Ibtidaiyah
This study aims to analyze the implementation of the Merdeka Curriculum in strengthening Pancasila values to develop students’ civic disposition at MI Muhammadiyah Klaseman Gatak Sukoharjo. This study employed a qualitative approach with a descriptive research design. Data were collected through observation, interviews, and documentation involving the head of the madrasah, teachers, the coordinator of the Pancasila Student Profile and Rahmatan lil ‘Alamin Student Profile Project (P5 P2RA), and students as research information sources. The analysis focused on the integration of Pancasila values through intracurricular learning, madrasah culture, character-building activities, and P5 P2RA projects within the implementation of the Merdeka Curriculum. The findings reveal that the strengthening of Pancasila values at MI Muhammadiyah Klaseman Gatak Sukoharjo is carried out through an educational ecosystem involving madrasah leadership, teacher roles, student participation, and school environmental support. The implementation process is managed through the management functions of Planning, Organizing, Actuating, and Controlling (POAC), which are reflected in aligning the madrasah vision, organizing collaboration among school members, implementing learning activities and madrasah culture, and conducting continuous evaluation of students’ character development. Values such as responsibility, mutual cooperation, tolerance, social awareness, and respect for diversity develop through contextual learning experiences embedded in students’ daily activities at the madrasah. This study concludes that the implementation of the Merdeka Curriculum provides a strategic opportunity for Islamic-based madrasahs to integrate national values and religious values in developing students’ civic disposition. The contribution of this study lies in understanding how the management of the madrasah ecosystem through the POAC perspective can support the systematic and sustainable implementation of Pancasila values in Islamic elementary education
Improving YOLOv8n Robustness via Deformation-Aware Augmentation and Class Balancing for Plastic Resin Code Classification
Computer vision-based plastic resin code classification is an important component in supporting automated plastic waste sorting systems. However, deep learning models often experience performance degradation when plastic objects undergo physical deformation, such as dents, folds, or damage. In addition, class imbalance may cause models to be biased toward majority classes and perform poorly on minority classes. This study aims to improve the robustness of YOLOv8n for plastic resin code classification through a combination of deformation-aware augmentation and class balance. The WaDaBa dataset was used, consisting of 4,000 plastic images categorized into five classes, namely PET, PE-HD, PP, PS, and Others, with four physical deformation levels: intact, mild, moderate, and severe. The experiment was conducted using four scenarios: YOLOv8n baseline, YOLOv8n with class balance, YOLOv8n with deformation-aware augmentation, and the proposed YOLOv8n combining both strategies. The evaluation metrics include Accuracy, Macro-F1, Weighted-F1, per-class recall, accuracy across deformation levels, latency, and FPS. The experimental results show that the proposed YOLOv8n achieved the best overall performance, with an Accuracy of 76.82%, Macro-F1 of 0.7026, Weighted-F1 of 0.7613, latency of 4.87 ms per image, and throughput of 205.2 FPS. Compared with the baseline, the proposed method improved Accuracy by 4.37 points and Macro-F1 by 0.0715. Furthermore, accuracy under severe deformation increased from 70.59% to 73.53%. These findings indicate that the combination of deformation-aware augmentation and class balance can improve YOLOv8n robustness without sacrificing inference efficiency.
The Effect of Leverage, Profitability and Sales Growth on Tax Avoidance in Manufacturing Companies Listed on the IDX
The purpose of this study was determined and analyze the effect of leverage, profitability, sales growth on tax avoidance in food and beverage sub sector companies listed on The IDX for the 2020 to 2024 period. The study population was 15 sub sector companies listed on The IDX. Observation were 75 samples and were selected using the purposive sampling method. Data is processed using panel data regression statistical test methods. The results of this study prove that leverage not effect on tax avoidance, Profitability and sales growth have a positive effect on tax avoidance on sub sector companies listed on The IDX.
The Halal Industry as an Instrument for Strengthening an Inclusive Sharia Economy in Indonesia: An Analysis of Impacts and Challenges
This study aims to analyze the role of the halal industry as an instrument in strengthening an inclusive sharia economy in Indonesia. Although Indonesia has significant potential as a global halal market, the development of the halal industry still faces various obstacles, such as low levels of halal certification, limited access to financing, and disparities among business actors. This study uses a qualitative approach with library research, through a review of various literature in the form of books, scientific articles, and reports from related institutions. The analysis was conducted descriptively and analytically to understand the relationship between the halal industry and an inclusive sharia economy. The results show that the halal industry contributes to increasing economic activity, expanding business opportunities for MSMEs, encouraging sharia financial inclusion, creating jobs, and increasing the competitiveness of Indonesian products in the global market. However, optimizing the role of the halal industry is still hampered by low levels of halal certification, limited access to sharia financing, a suboptimal halal ecosystem, and high global competition. Therefore, it is necessary to strengthen collaboration between the government, Islamic financial institutions, business actors, and the community to build a more integrated halal industry ecosystem that can support the realization of an inclusive and sustainable Islamic economy in Indonesia.
Information Digitalization, Budget Participation, And Apparatus Competence On Village Fund Accountability
Village fund management in Indonesia faces persistent challenges related to transparency and accountability, with corruption in the village fund sector amounting to IDR 233 billion across 154 cases in 2021 alone. This study aims to examine the influence of information digitalization, budget participation, and village apparatus competence on the accountability of village fund management in Padalarang District, West Bandung Regency. A quantitative approach was employed, using primary data collected through structured questionnaires distributed to 81 village officials and community members involved in village fund management across ten villages. Multiple linear regression analysis was conducted using SPSS. The results indicate that information digitalization, budget participation, and village apparatus competence each exert a positive and significant effect on accountability, both individually and simultaneously. Budget participation contributes the largest partial effect at 31.7%, followed by information digitalization at 21.7%, and village apparatus competence at 13.9%. Collectively, the three variables explain 67.3% of the variance in accountability. These findings lend empirical support to the Technology Acceptance Model, Participatory Budgeting Theory, and Human Capital Theory in the context of village-level governance. The study contributes a multi-factor empirical framework to the literature on village fund accountability and recommends that village governments prioritize genuine community participation throughout the budget cycle, strengthen digital infrastructure, and enhance apparatus competence through regular training and equitable compensation
Analysis of the Influence of Discipline and Work Performance on Job Satisfaction with Rewards as a Mediating Variable at PT. Cipta Karya Kendal, Central Java
This study aims to analyze the impact of work discipline and job performance on employee job satisfaction with appreciation as a mediating variable at PT Cipta Karya Kendal, Central Java. Disciplinary work and work performance are the main factors that influence the level of employee job satisfaction in an organization. However, the reward factor provided by the company also plays an important role as a mediator in the relationship. This research uses quantitative methods with a survey approach. Data were collected through questionnaires distributed to employees. Data analysis was carried out using Structural Equation Modeling (SEM) techniques to test the relationship between the variables studied. The results showed that work discipline has a positive and significant effect on job satisfaction. Job performance also has a positive influence on employee job satisfaction. In addition, rewards proved to be a mediating variable that strengthens the relationship between work discipline and job satisfaction, as well as between job performance and job satisfaction. With appropriate rewards, employees tend to be more motivated and feel valued, which ultimately increases their job satisfaction.
Instilling Moral Values in Islamic Religious Education Learning Facing the Millennial Era at SMP Negeri 1 Sungai Limau
This study aims to analyze the implementation of moral values ​​cultivation in Islamic Religious Education (IRE) learning and identify the challenges and strategies of IRE teachers in responding to the millennial era at SMP Negeri 1 Sungai Limau. The rapid development of digital technology has influenced students' behavior, requiring adaptive and character-oriented Islamic education. This research employed a qualitative descriptive approach. The research subjects consisted of Islamic Religious Education teachers, students, and school administrators. Data were collected through observation, in-depth interviews, and documentation. Data analysis was conducted using the Miles and Huberman model, including data reduction, data display, and conclusion drawing. Data validity was ensured through source and technique triangulation. The findings indicate that the cultivation of moral values ​​in IRE learning is carried out through teacher role modeling, habituation of religious activities, integration of moral values ​​into learning materials, and the wise use of digital media. The main challenges include the influence of social media, low self-control among students, and shifts in social interaction patterns. Teachers address these challenges through persuasive approaches, strengthening character education, and collaboration between schools and parents.
Quarter-Life Crisis Levels among Sixth-Semester Students in the Guidance and Counseling Study Program
Sixth-semester students face degree-completion demands, career preparation, independence, and adult-role formation, making them vulnerable to a quarter-life crisis. Previous studies have largely examined final-year students or associations with specific psychological variables, leaving limited evidence on crisis levels and dominant aspects among sixth-semester Guidance and Counseling students. This study examined the students’ quarter-life crisis level and most dominant aspect, aiming to describe its categories and identify their primary concern. A descriptive quantitative survey used total sampling of all 16 accessible students, an initial 40-item Likert questionnaire, item-validity testing, Cronbach’s alpha, descriptive statistics, hypothetical-score categorization, and aspect-mean comparisons. Results showed 31 valid and 9 invalid items, reliability of 0.809, and a mean score of 83.81; 81.25% of respondents were moderate, 18.75% were low, none were high, and uncertainty and hopelessness about the future were dominant with a mean of 3.48 or 69.69% of the ideal score. The students therefore experienced a moderate quarter-life crisis centered on an unclear future, indicating that guidance and counseling services should prioritize career planning, self-efficacy, decision-making, and anxiety management.
Analysis of Import and Export Activities in the Oil and Gas and Non-Oil and Gas Sectors and Their Impact on the Trade Balance in Foreign Trade in 2021 – 2024
Foreign trade plays a crucial role in accelerating Indonesia's economic growth after the pandemic. The purpose of this study is to examine trends in the development of export and import values in the oil and gas (O&G) and non- oil and gas (Non-O&G) industries from 2021 to 2024. Furthermore, this study attempts to identify factors causing changes in the trade balance. Quantitative descriptive research was conducted using secondary data from the Central Statistics Agency (BPS) periodic reports. Data analysis shows that the oil and gas industry has experienced a chronic deficit annually. This is due to a decline in domestic crude oil production capacity and a high dependence on fuel imports. In 2022, the largest oil and gas deficit reached US$24,419.1 million, caused by the surge in global energy prices. Conversely, the non-oil and gas sector saved the economy by posting a massive surplus. The phenomenon of soaring commodity prices for coal and palm oil in 2022 peaked at US$78,670.4 million. The strong performance of non-oil and gas exports has proven capable of covering the oil and gas sector deficit, so Indonesia's overall trade balance remains in the positive zone.
Revitalization of Pico-Hydro Pelton Turbines for Operation at Low Head: An Experimental Study and Efficiency Analysis
The transition to clean energy in Indonesia by 2025 is a key issue in national energy policy, with a target renewable energy mix ranging from 17–20%, adjusted from the previous target of 23%. One energy source with development potential is the pico-hydro power generation system with a capacity below 5 kW, particularly for remote areas not yet connected to the main power grid. This study aims to design and experimentally test a modified Pelton turbine capable of operating effectively under low-head conditions (<10 m) with a relatively constant flow rate. The research variables include variations in water flow rate between 0.5–2.0 L/s, head in the range of 2–8 m, and changes in generator load. Turbine design development was carried out by modifying the nozzle, varying the runner diameter between 100–250 mm, adjusting the water jet angle, and altering the number of blades on the runner to achieve optimal performance. This study is expected to yield performance data on the hydraulic and mechanical efficiencies of the Pelton turbine under low-head conditions, with a target efficiency of over 50% and an output power of up to 5 kW. The findings of this study are expected to contribute scientifically to the development of small-scale water turbine technology and support the utilization of renewable energy for rural electrification, in line with Sustainable Development Goals (SDGs) 7 and 13.
Application Of Accounting System As A Form Of Internal Control In Employee Payroll At PT Andika Pratama Abadi
This research was conducted at PT Andika Pratama Abadi. The purpose of this research is to determine the effectiveness of internal control activities in the payroll cycle at PT. Andika Pratama Abadi. This type of research is descriptive research by analyzing the elements of internal control at PT Andika Pratama Abadi, such as the control activities of the payroll system, and compare the company's payroll system with an appropriate payroll system. The data collected is secondary data, including the payroll system and other information from the company related to this research. The results show that the analysis of the payroll accounting system at PT. Andika Pratama Abadi indicates significant internal control weaknesses that hinder the efficiency and reliability of the payroll process. There is a lack of proper separation of duties, which increases the risk of errors and fraudulent activities. The manual process is prone to human error. Manual data entry can lead to errors, omissions, or deliberate manipulation of data. The lack of verification can result in undetected errors or fraud. There appears to be no clear authorization control. Handling of physical documents poses a risk if not properly secured
Building Employee Work Effectiveness Through Competence And Communication: A Study Of Cv Sejahtera Sukses Gemilang Medan
Employee work effectiveness is a key factor in achieving organizational goals. Work effectiveness is influenced by several factors, particularly competence and communication. This study aims to examine the effect of competence and communication on employee work effectiveness at CV Sejahtera Sukses Gemilang Medan. A quantitative approach with a survey method was employed. The population consisted of 59 employees, all of whom were selected as respondents using a saturated sampling technique. Data were collected through questionnaires and analyzed using validity and reliability tests, classical assumption tests, multiple linear regression, t-test, F-test, and coefficient of determination (R²) with IBM SPSS Statistics. The results indicate that competence has a positive and significant effect on employee work effectiveness. Communication also has a positive and significant effect and is the most dominant variable influencing work effectiveness. Simultaneously, competence and communication significantly affect employee work effectiveness, with a coefficient of determination (R²) of 97.9%, indicating that most of the variation in work effectiveness is explained by these two variables. The findings highlight that improving employee competence supported by effective organizational communication is essential for enhancing work effectiveness and achieving organizational objectives
Analysis of Potential Financial Distress Using the Altman Z-Score Method in the Property Sector Affected by High Interest Rates (Case Study: PT Lippo Karawaci Tbk Period 2023–2025)
The tight monetary policy characterized by higher-for-longer interest rates during the 2023–2025 period poses a severe challenge to the capital-intensive property industry. This study aims to measure and analyze the potential of financial distress at PT Lippo Karawaci Tbk as an impact of these macroeconomic fluctuations. The research method employed is descriptive quantitative with a single case study design utilizing secondary data from audited financial statements for the 2023–2025 period. The corporate financial health was calculated using the Modified Altman Z-Score model through four variable components (X₁, X₂, X₃, X₄). The calculation results reveal that LPKR consistently remained in the Safe Zone, generating a Z-score of 2.985 in 2023, jumping to 4.976 in 2024, and reaching 5.423 in 2025, which comfortably exceeds the minimum critical threshold of Z > 2.90. Despite extreme contractive pressure on pure operating asset productivity driven by shrinking residential sales margins, corporate financial stability was salvaged by a drastic reinforcement in its capital structure and a radical reversal of retained earnings from deficit to surplus. This exponential financial leap was triggered by managerial strategic agility through the divestment of shares in its healthcare subsidiary, Siloam Hospitals, to settle its foreign currency-denominated senior notes. The research implications confirm that portfolio diversification and disciplined debt restructuring effectively act as a natural resilience in mitigating bankruptcy risks amidst external monetary crises
Institutional Perspectives On Intangible Assets In Performance Measurement: Toward A Conceptual Framework Of Value Creation
This study aims to develop a conceptual framework for measuring organizational performance by integrating institutional theory with the management of intangible assets. Traditional performance measurement systems primarily emphasize financial indicators and often fail to capture the strategic value created through knowledge, organizational culture, innovation, human capital, and stakeholder relationships. Using a qualitative conceptual approach based on an extensive review of the literature, this study synthesizes previous theoretical and empirical findings to explain how institutional pressures influence the recognition, management, and utilization of intangible assets in organizational value creation. The proposed framework highlights the interaction between institutional environments, organizational capabilities, and intangible resources as determinants of sustainable organizational performance. The model also emphasizes that legitimacy, governance, and strategic alignment strengthen the contribution of intangible assets to long-term competitiveness. This conceptual framework offers theoretical implications for extending institutional theory in performance measurement and provides practical guidance for organizations seeking to improve strategic decision-making through more comprehensive and value-oriented performance evaluation systems.
Understanding of Islamic Working Capital among MSMEs and Its Impact on Micro-Business Growth (Case Study of Muaro Jambi MSMEs)
This study aims to examine the level of understanding of Islamic working capital among Micro, Small, and Medium Enterprises (MSMEs) and to analyze its impact on the growth of micro-businesses in Muaro Jambi Regency. Islamic working capital refers to the management of short-term business finances based on Sharia principles, emphasizing fairness, transparency, risk sharing, and the prohibition of interest-based transactions. A quantitative research approach with a case study design was employed. Data were collected through structured questionnaires distributed to MSME owners selected using purposive sampling. The variables measured included the understanding of Islamic working capital as the independent variable and micro-business growth as the dependent variable. The collected data were analyzed using descriptive statistics and simple linear regression with the assistance of SPSS version 27. The findings indicate that MSME owners generally demonstrate a moderate level of understanding of Islamic working capital, with stronger knowledge observed among entrepreneurs who have participated in financial literacy programs or utilized Islamic financial services. Furthermore, the study reveals that understanding Islamic working capital has a positive and significant effect on micro-business growth by improving financial management practices, enhancing access to Sharia-compliant financing, strengthening business resilience, and promoting sustainable business development. Entrepreneurs with greater Islamic financial literacy tend to manage working capital more efficiently, make better financial decisions, and achieve higher levels of business performance. These findings highlight the importance of strengthening Islamic financial literacy through collaborative efforts involving government institutions, Islamic financial institutions, universities, and MSME development agencies. The study contributes to the literature on Islamic financial management by providing empirical evidence that understanding Islamic working capital is an important strategic factor in supporting the sustainable growth of MSMEs and promoting inclusive economic development in Indonesia.
Auditor Independence and Its Influence on Accounting Behavior: A Systematic Literature Review
Auditor independence is a fundamental pillar of corporate governance that safeguards the quality of financial reporting and mitigates the risk of reporting manipulation. This study aims to map the latest empirical evidence on the influence of auditor independence on corporate accounting behavior. Adopting a Systematic Literature Review approach guided by the PRISMA reporting framework, this study thoroughly examines 30 reputable scientific articles indexed in the Scopus database, published within the last five years (2021–2026). The search strategy employed the keywords 'auditor independence', 'accounting behavior', 'earnings management', and 'reporting quality' combined with Boolean operators. The main findings indicate that the relationship between auditor independence and accounting behavior is complex; independence does not exert a single linear effect but is strongly shaped by critical mediating and moderating variables, including audit tenure, audit fees, client pressure, firm ethical culture, and auditor gender diversity. This synthesis reveals patterns of consensus and theoretical debate regarding the effectiveness of oversight mechanisms. The article contributes theoretically by enriching the discourse on audit ethics and offers practical guidance for regulators in formulating more adaptive supervisory policies, as well as serving as a strategic reference for auditors seeking to enhance professionalism and objectivity amid the complexities of modern business.
The Role of Statistical Concepts in the Development of Artificial Intelligence for Auditing: A Systematic Literature Review
Artificial Intelligence (AI) has increasingly been adopted in auditing, however the role of statistical methods in improving AI performance and reliability remains fragmented. This study aims to systematically identify, review, and synthesize the role of statistical concepts in AI development for auditing, including their implementation, benefits, challenges, and future directions. A Systematic Literature Review (SLR) following the PRISMA framework was conducted on 149 studies published between 2017 and 2026 from Google Scholar, Scopus, and SciSpace. The findings reveal a significant increase in AI auditing research since 2023. Regression analysis, hypothesis testing, and Bayesian inference are the most frequently applied statistical methods, supporting fraud detection, risk assessment, audit sampling, anomaly detection, and model validation. Integrating statistical methods with AI improves prediction accuracy, interpretability, transparency, and audit quality. However, challenges remain regarding data quality, model interpretability, auditor competency, and AI governance. Future research should prioritize hybrid AI-statistical models, Explainable AI, and adaptive Bayesian approaches to enhance trustworthy data-driven auditing
Work-Life Balance and Time Flexibility of Female Employees in the Home Industry: A Systematic Literature Review
Home-based food industries, such as the traditional "kentang mustofa" processing business, represent a labor-intensive micro-enterprise subsector predominantly staffed by women who bear a dual role as production workers and household managers. This condition creates the potential for role conflict that may reduce work focus and productivity. This study aims to map research trends, synthesize the literature consensus on the effect of Work-Life Balance (WLB) on productivity, and examine how time flexibility affects the daily productivity of women workers in the informal sector, using a Systematic Literature Review (SLR) guided by the PRISMA 2020 framework. Searches across Google Scholar, Garuda, DOAJ, ScienceDirect, Scopus, and Emerald yielded 20 eligible articles from 346 initial records. The synthesis indicates that WLB is consistently and positively associated with employee productivity and performance, although the strength of this relationship is moderated by sector, gender, and job hierarchy. Time flexibility helps informal-sector women reduce role conflict and maintain production stability, yet unstructured flexibility risks lowering output in daily-target-based industries. The study recommends an adaptive time-management model based on task rotation and flexible work blocks for food-based micro-enterprises as a strategy to balance productivity and the well-being of women workers
Improving Learning Outcomes of Class VB Students in Mathematics Learning Using Scratch Media at SDN 57 Padang Sappa, Luwu Regency
Mathematics is one of the important subjects in elementary school (SD). However, many students find it difficult and are not motivated to learn mathematics. This study aims to improve elementary school students' mathematics learning outcomes through Scratch Media. This study uses the Kurt Lewin Classroom Action Method (CAR) model consisting of planning, action, observation, and reflection. It was implemented in two cycles, each cycle carried out in three meetings. The subjects in the study were 25 students, 9 male students and 16 female students. The research instruments were observation sheets for the implementation of learning, observation sheets for student activities and multiple choice tests. The results of the study showed that Scratch Media can improve elementary school students' mathematics learning outcomes. This is evidenced by the results of the first cycle of research showing that the implementation of learning reached 92% in the very good category, student activity reached 86% in the very active category, the average student mathematics learning outcomes reached 74.96 in the good category and classical completeness reached 52%. Indicators of success in this study are found in the second cycle. The results of the study showed an increase seen from the implementation of learning reaching 95% in the very good category, student activity reaching 91% in the very active category, the average student mathematics learning outcomes reaching 89.28 in the very good category and classical completeness reaching 96%. Based on the results of this study, it was concluded that Scratch Media can be an effective alternative to increase the motivation to learn mathematics in elementary school students. The use of Scratch Media in mathematics learning needs to be continuously developed and implemented widely in schools.
Analysis of Legal Protection Regarding the Fulfillment of Copyright Owners' Royalty Rights
Legal protection for the fulfillment of royalty rights is an important part in guaranteeing the economic rights of creators and/or copyright holders for the commercial use of works. Although Indonesia has Law Number 28 of 2014 concerning Copyright, Government Regulation Number 56 of 2021 concerning Management of Song and/or Music Copyright Royalties, and Regulation of the Minister of Law Number 27 of 2025, the implementation of the fulfillment of royalty rights still faces various obstacles, such as the less than optimal transparency of royalty management, weak coordination between the Collective Management Institution (LMK) and the National Collective Management Institution (LMKN), inaccurate data collection systems for the use of works, and low compliance of commercial users in fulfilling royalty payment obligations. This study aims to analyze the forms of legal protection for the fulfillment of royalty rights, the mechanism for withdrawal, collection, and distribution of royalties, as well as obstacles and efforts to optimize legal protection so that the fulfillment of royalty rights can be implemented effectively. The study uses a normative legal research method with a statutory and conceptual approach, through a literature study of primary, secondary, and tertiary legal materials analyzed descriptively and qualitatively. The research results indicate that normatively, regulations regarding royalty protection have provided legal certainty through preventive and repressive measures. However, the effectiveness of their implementation is still influenced by the quality of institutional governance, transparency of royalty distribution, integration of song usage data systems, and the level of public legal awareness. Therefore, strengthening inter-institutional coordination, digitizing the royalty management system, increasing transparency and accountability, and ongoing outreach are needed to achieve effective, transparent, and equitable legal protection for creators and copyright holders.
The Effect of The Company's Anti-Corruption Commitment on Earnings Management
This study examines the relationship between a company's anti-corruption commitment and earnings management through disclosures referring to the GRI 205 Standard. Using a panel data regression analysis of 225 sustainability reports from companies listed on the IDX between 2019 and 2023, this research employs discretionary accruals for non-financial firms and Discretionary Loan Loss Provisions (DLLP) for financial firms as proxies for earnings management. The findings reveal that anti-corruption disclosure has a significant positive relationship with earnings management. However, significant difference was found in disclosure practices before and after the GRI 205 standard became effective. These results suggest that managers may use anti-corruption disclosures as a symbolic tool to create a positive reputation while potentially masking opportunistic behavior. This study contributes to the literature by exploring firm-level anti-corruption proxies and their impact on corporate transparency and information asymmetry in an emerging market context.
Beyond Digital Transparency: Do Digital and Risk Management Disclosures Improve Earnings Quality? Evidence from Indonesian Consumer Non-Cyclical Companies
This study examined whether digital disclosure and risk management disclosure were associated with earnings quality in Indonesian consumer non-cyclical firms. The sample consisted of 86 companies and 236 unbalanced firm-year observations from 2022 to 2024. Earnings quality was proxied by absolute discretionary accruals estimated using the Modified Jones Model. Digital Disclosure Index was measured using four indicators: information, timeliness, accessibility, and technology. Risk Management Disclosure was measured using a 20-item disclosure index based on annual reports. Panel data regression was analyzed using the Random Effect Model. The results showed that Digital Disclosure Index did not significantly affect earnings quality. In contrast, Risk Management Disclosure had a negative and significant effect on absolute discretionary accruals, indicating that broader risk management disclosure improved earnings quality. This study contributes to disclosure and earnings quality literature by showing that substantive risk transparency is more relevant than basic digital disclosure compliance in explaining accrual quality.
Implementation of Community Based Tourism and Inventory of Local Resources Supporting Ecotourism Potential in Way Kalam Tourist Village, KPH Way Pisang
Ecotourism is a pattern of natural area management in which there are responsible tourism activities in encouraging environmental conservation, and are beneficial for the community to improve welfare. The Lampung Provincial Government's belief in optimizing the area with the concept of a tourist village based on very diverse potential conditions such as nature, customs of the surrounding community, cultural uniqueness, and patterns of life that occur in everyday life, even the creative economy sector. Way Kalam Tourist village is a tourist village based on ecotourism in Penengahan District, South Lampung Regency. This location has a main attraction, namely the Way Kalam Waterfall, in 2023 it became a priority location for assistance for the nomination of the Indonesian Tourist village Award (ADWI). This area is administratively under the management of the Lampung Provincial Forestry Service because it is included in the register 3 of the Way Pisang KPH. Based on these conditions, the management of this tourist village is directed entirely at the ecotourism concept. With these various potentials, it is considered necessary to know how the involvement of the local community is and what the potential of local resources is that can support the strengthening and development of the governance of this tourist village. This research was conducted for 6 months from May-November 2024 in Way Kalam Tourist village. The types of data taken are primary data using observation and interviews, then secondary data with literature studies and other supporting materials. This research will look at how to implement community-based tourism and provide updated data related to local resources both as attractions and creative economic potential with local wisdom owned by Way Kalam Tourist village. The hope for the future is to maximize governance and increase interest in visiting the location. In addition, the results of the study can be used as a guide for management models or used as a consideration for compiling packages and marketing patterns.
Adsorption Of Enrofloxacin From Aqueous Solution Using Teak Sawdust Hydrochar : Effects Of Particles Size, Adsorben Dosage, Contact Time And Watermatriks
Water pollution due to antibiotic residues is worsening and endangering the environment because it can cause antibiotic exhaustion and damage aquatic ecosystems. One antibiotic frequently found in the environment is enrofloxacin, which originates from livestock activities and household waste. This study aimed to determine how well hydrochar from teak sawdust can absorb enrofloxacin and to determine the optimal conditions for this absorption process. Hydrochar was made through a hydrothermal carbonization process using teak sawdust at a temperature of 200 degrees Celsius for 10 hours. Testing was carried out by assessing the impact of particle size (120, 140, and 160 mesh), solution acidity level, amount of adsorbent used, initial enrofloxacin concentration, type of water medium, and contact duration. Enrofloxacin concentration was measured using a UV-Vis spectrophotometer with a wavelength of 340 nm, while adsorbent properties were analyzed using Fourier Transform Infrared Spectroscopy (FTIR). The study showed that hydrochar with a 120 mesh size had the best and most consistent absorption capacity compared to other sizes. FTIR analysis showed the presence of hydroxyl groups (O–H), aliphatic C–H compounds, aromatic C=C bonds, and C–O groups involved in the adsorption process. The adsorption efficiency increased with increasing contact time and reached its highest level of 37% at 180 minutes. The study showed that hydrochar from teak wood powder can be used as an environmentally friendly adsorbent alternative to remove enrofloxacin from water.
Design and Construction of a Bedroom Monitoring Device for the Elderly Using LoRa Communication and the Internet of Things
The elderly are a group of people experiencing declining physical health and mobility. According to various studies, they are at risk of health problems such as falls in their bedrooms, unstable body pressure, sleep disturbances, and even medical emergencies. The Internet of Things (IoT) implements a more responsive, accurate, and ubiquitous health monitoring system, such as LoRa (Long Range), a low-power, wide-range wireless communication system that can be used to efficiently transmit sensor data remotely. The design consists of two boxes: one as a transmitter and the other as a receiver. Both the receiver and transmitter use a Wemos D1 R32 and LoRA RA-02 with antennas. The transmitter sends data in the form of temperature and humidity, which are read by the DHT-11, and noise by the MAX4466 and a button. The data is sent and received by the receiver module, which displays it on the LCD and activates a buzzer with a telegram notification. Tests showed that the device can read temperature and humidity, detect noise, and send a panic button signal. It displays data on the LCD, activates a buzzer, and sends telegram notifications in the event of an alert. Wireless transmission utilizes the LoRa RA-02 module for communication between the transmitter and receiver modules.
Building Competitive Advantage in the Indonesian Logistics Sector: the Combined Impact of Service Quality, Marketing, and Supply Chain Flexibility on Firm Performance
The logistics industry in Indonesia faces increasing pressure to balance operational efficiency with market responsiveness amid intense competition and geographical complexity. This study aims to systematically synthesize empirical evidence regarding the influence of Marketing-Oriented Logistics Service Quality (MOLSQ), Marketing Capability (MC), and Supply Chain Flexibility (SCF) on logistics firm performance through the mediating role of competitive advantage. A Systematic Literature Review (SLR) was conducted following the PRISMA 2020 guidelines. Twenty-five empirical studies published between 2020 and 2025 were selected from Scopus, ScienceDirect, Google Scholar, and nationally accredited SINTA journals. The synthesis indicates that MOLSQ, MC, and SCF consistently exert positive effects on competitive advantage, which subsequently enhances logistics firm performance. The findings further demonstrate that competitive advantage serves as the principal mechanism through which these strategic capabilities generate superior organizational outcomes. This review extends the Resource-Based View and Dynamic Capabilities Theory by proposing an integrated conceptual framework that combines logistics service quality, marketing capability, and supply chain flexibility within the Indonesian logistics context. The study also provides practical insights for logistics managers seeking to strengthen competitiveness through integrated strategic capabilities.
The Effect of Service Quality, Business Location, Products, and Trust on Customer Satisfaction of Micro-Businesses in the Culinary Sector in Bima City
This study aims to analyze the influence of service quality, business location, product, and trust on customer satisfaction for micro-enterprises in the culinary sector in Bima City. The study employs a quantitative approach using a survey method involving 96 respondents selected through purposive sampling. Data were collected via questionnaires using a Likert scale and analyzed using multiple linear regression with the aid of SPSS. As the residual normality test results did not meet the assumption of normality, parameter significance testing was conducted using the bootstrapping method. The results indicate that, individually, service quality and trust do not have a significant effect on customer satisfaction, whereas business location and product have a positive and significant effect. Simultaneously, service quality, business location, product, and trust significantly influence customer satisfaction (F = 53.788; Sig. < 0.001). The Adjusted R-squared (R²) value of 0.690 indicates that 69% of the variation in customer satisfaction can be explained by the four research variables, while the remaining 31% is influenced by factors outside the research model. These findings suggest that business location and product quality are the dominant factors in enhancing customer satisfaction for culinary micro-enterprises in Bima City.
Analysis of Factors Affecting the Welfare of Salt Farmers' Households in Donggobolo Village
This study aims to examine the effects of marketing channels, selling prices, market distance, and customer relationships on the household welfare of salt-farming households in Donggobolo Village, Woha District, Bima Regency, with farmers' income serving as the mediating variable. This study employed a quantitative associative research design to examine the effects of marketing channels, selling prices, market distance, and customer relationships on the household welfare of salt-farming households, with farmers' income serving as the mediating variable, using data collected from 52 salt farmers in Donggobolo Village, Woha District, Bima Regency. Primary data were obtained through structured questionnaires, while secondary data were collected from official statistical reports and relevant publications, with all variables measured using a five-point Likert scale and analyzed using SPSS. The data were analyzed through descriptive statistics, validity and reliability tests, classical assumption tests, multiple linear regression, path analysis, the Baron and Kenny mediation approach, Sobel tests, t-tests, and F-tests to evaluate the direct and indirect relationships among the study variables. Based on the findings, this study concludes that marketing channels, selling price, market distance, and customer relationships significantly influence the welfare of salt-farming households, with farmers' income playing a central mediating role. Customer relationships were identified as the strongest determinant of farmers' income, while income itself was the most influential factor affecting household welfare, and selling price also exerted a significant positive direct effect on welfare. The mediation analysis confirmed that farmers' income fully mediates the relationship between customer relationships and household welfare, highlighting income as the primary pathway through which effective marketing relationships improve living standards. Overall, the study reinforces the importance of strengthening customer relationships, improving pricing mechanisms, and enhancing market-oriented strategies as key approaches to achieving sustainable welfare improvements for salt-farming households in Donggobolo Village.
Reconstruction of Constitutional AI Electoral Governance for Election Legitimacy: A Comparison of Indonesia, the United States, and Singapore
The development of Artificial Intelligence (AI) has changed the face of contemporary political campaigns, from just a communication support tool to an algorithmic power that influences the formation of voters' political preferences through micro-targeting, message personalization, and the production of synthetic content such as deepfakes. In Indonesia, this transformation has not been matched by the readiness of national law. Law Number 7 of 2017 concerning General Elections, the Personal Data Protection Law, and the Law on Information and Electronic Transactions are still sectoral and oriented towards enforcement after violations occur, so they have not been able to anticipate the characteristics of Generative AI, algorithmic political advertising, and synthetic media. This study aims to analyze the constitutional implications of the use of AI in political campaigns on the legitimacy of elections in Indonesia, compare its arrangements in the United States and Singapore, and formulate an appropriate regulatory model for Indonesia. The research uses normative legal methods that are prescriptive, with legislative, conceptual, comparative, and case approaches, which are analyzed qualitatively through systematic interpretation and legal reasoning. The results show that the use of AI has the potential to distort people's sovereignty, the right to correct information, and the principles of fair and fair elections, while the United States and Singapore each pursue complementary rights-based and risk-based governance approaches. Based on these findings, this study offers a novelty in the form of a Constitutional AI Electoral Governance (CAEG) model that builds five constitutional pillars to place AI as an object of constitutional law governance. The implications of the policy lead to the need to revise the Election Law and strengthen the adaptive authority of the KPU and Bawaslu in supervising the use of AI in political campaigns.
Analysis of Socio-Cultural Factors Influencing the Acceptance of Women as Business Executives
The effectiveness of the exoneration clause in the terms and conditions (Terms of Service) of the E-Commerce platform on the Protection of Digital Consumer Rights
The Effect Of Company Size And Company Age On Financial Performance Of Banks Listed On The Indonesia Stock Exchange In 2024/2025
Employee Service Communication in Creating Customer Satisfaction at Cue Club Pool and Coffee
This study examines how frontline employees' service communication shapes customer satisfaction in a business that combines two simultaneous service lines billiard and café using Cue Club Pool and Coffee in Madiun, Indonesia, as a case. Prior qualitative accounts of interpersonal service communication have concentrated on single-line service settings such as hotels, restaurants, banks, and hospitals, and the limited work on billiard-café ventures has examined servicescape and experiential marketing without addressing how frontline communication itself is enacted or how it translates into satisfaction. This study addresses that gap. Using a qualitative case study design, data were collected from five purposively selected informants (three customers and two employees) through semi-structured interviews, participant observation, and documentation, and analyzed with Miles, Huberman, and Saldaña's interactive model through open, axial, and selective coding. Findings show that employees' service communication reflects DeVito's five interpersonal characteristics (openness, empathy, supportiveness, positiveness, equality) with uneven consistency, and as this study's central contribution that customer satisfaction is generated through two distinct mechanisms: a functional pathway (speed, information reliability, transactional accuracy) and a relational pathway (personal familiarity, preference recognition, memorable service moments), with the relational pathway emerging as the stronger driver of satisfaction that exceeds expectations. Declines in the SERVQUAL dimensions of reliability and responsiveness are explained by workload pressure and the emotional labor employees perform to sustain positive affect during high-traffic periods. The study contributes a dual-pathway model of satisfaction formation in combined entertainment-service businesses and offers practical recommendations for similar ventures
Improving the Basic Writing Skills of Second-Grade Students in Class II C at SDN 30 Mattirowalie Through a Picture-Based Learning Method Using Canva
This study aims to determine whether a picture-based learning method using Canva can improve the basic writing skills of second-grade students in Class II-C at SDN 30 Mattirowalie. This study employed a quantitative approach with a pre-experimental one-group pretest-posttest design. The population and sample consisted of all 27 students in Class II-C at SDN 30 Mattirowalie, selected using total sampling. Data were collected using a basic writing skills test and analyzed using descriptive statistics, the Shapiro–Wilk normality test, a paired-samples t-test, and the N-Gain test. The results indicate that the picture-based learning method using Canva significantly improved students' basic writing skills. This is evidenced by an increase in the mean score from 52.81 on the pretest to 76.52 on the posttest, an increase of 23.71 points. The percentage of students achieving the learning mastery criterion increased from 22.22% to 92.60%, while the standard deviation decreased from 14.51 to 8.62, indicating greater consistency in students’ writing performance. Furthermore, the paired-samples t-test yielded a significance value of 0.000 (Sig. (2-tailed) < 0.05), leading to the rejection of H0 and the acceptance of Ha. In addition, the N-Gain test produced an average score of 0.50, categorized as moderate.
Framing Analysis of Online Media Coverage Regarding Environmental Issues: A Study of National News Portals in Indonesia
The increasing participation of women in home industries has highlighted the importance of achieving a sustainable balance between work responsibilities and family life. Flexible working arrangements are widely regarded as a means of improving employees' well-being; however, their effectiveness in home-based employment remains inconsistent due to overlapping domestic and occupational roles. This study aims to systematically review the existing literature on the relationship between work-life balance and time flexibility among female employees in the home industry. The research employed a Systematic Literature Review (SLR) approach following the PRISMA 2020 guidelines. Relevant articles published between 2020 and 2026 were identified from reputable academic databases, screened based on predetermined inclusion and exclusion criteria, and analyzed using thematic synthesis. The review reveals that time flexibility generally enhances work-life balance by increasing schedule autonomy, job satisfaction, productivity, and psychological well-being. Nevertheless, flexible working arrangements do not automatically eliminate work-family conflict because women continue to face unequal domestic responsibilities, economic insecurity, blurred work-life boundaries, and continuous digital connectivity. The findings further indicate that family support, gender equality, organizational commitment, social protection, and digital competence are critical factors influencing the successful implementation of flexible work practices. This review contributes to the existing literature by providing an integrated understanding of the determinants and challenges of work-life balance among female home-industry workers while identifying research gaps and practical implications for policymakers, employers, and researchers. Developing gender-responsive employment policies and comprehensive support systems is essential for promoting sustainable work-life balance and strengthening the long-term competitiveness of home industries.
Representation Of The Evolution Of The Social Function Of Aesthetic Coffee Shop Among Gen Z In Pontianak City
Aesthetic coffee shops have become popular social spaces for Generation Z in Pontianak. The city was selected as the research site due to Gen Z's high level of enthusiasm for coffee culture and coffee shop visits—activities that have evolved from mere consumption into an integral part of their daily lifestyle. This phenomenon is driven by the rapid emergence of new coffee shops featuring compelling visual and aesthetic concepts, positioning Pontianak as a city with a vibrant "hangout culture" among urban youth. This research aims to analyze the shift in the meaning and social function of coffee shops, moving from places of consumption to spaces for visual expression and the representation of digital identities. Employing a phenomenological approach, the study explores the subjective experiences of Gen Z through observation and in-depth interviews with nine informants—aged 18–24 and comprising students and F&B workers—across six aesthetic coffee shops in Pontianak. The findings reveal that coffee shops function not merely as physical spaces but also as arenas for self-curation, identity performance, and visual production within digital culture. Visual representations circulated via social media create a digital public sphere where curated images supersede direct, lived experiences. Consequently, aesthetic coffee shops have transformed into dual social spaces—simultaneously physical and digital—playing a pivotal role in the construction of Gen Z's identity and existence amidst the dominance of visual culture
Work Environment and Job Satisfaction on Financial Managers' Performance: The Moderating Role of Organisational Culture
This study examines the effect of work environment and job satisfaction on the performance of financial management employees, with organisational culture as a moderating variable, in the Regional Apparatus Organisations (OPD) of Pegunungan Bintang Regency, Papua. The study was motivated by persistently low performance among regional financial managers, as evidenced by Supreme Audit Agency findings on weak internal controls, delayed financial reporting, low job satisfaction, and a weak organisational culture. A quantitative approach was used, applying Partial Least Squares Structural Equation Modelling (PLS-SEM) with SmartPLS 4 on a saturated sample of 90 financial management employees across 30 OPDs, testing the direct effects of work environment and job satisfaction on performance and the moderating role of organisational culture. Results show that work environment has a positive, significant effect on performance, and job satisfaction has a positive, comparatively larger effect. Organisational culture has the strongest direct effect on performance and significantly moderates the work environment-performance relationship, although in a dampening rather than a strengthening direction; it does not significantly moderate the job satisfaction-performance relationship. These findings extend public-sector human resource management literature in underdeveloped, frontier, and outermost (3T) regions and suggest that local governments should improve working conditions, attend to job satisfaction, and build an adaptive, accountability-oriented organisational culture to strengthen regional financial governance
The Influence of Financial Literacy on Investment Decision Making with Herding Behavior and Loss Aversion as Moderating Variables
This study aims to analyze the influence of financial literacy on investment decision-making among Generation Z in Bengkulu Province, with herding behavior and loss aversion serving as moderating variables. The research employs a quantitative approach with an associative design. Data were collected through questionnaires administered to 133 Generation Z respondents who had experience investing in the capital market, and after outlier detection and data cleaning, 124 valid responses were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS version 27. The findings reveal that financial literacy has a positive and significant effect on investment decision-making, while herding behavior and loss aversion negatively moderate this relationship, indicating that higher levels of these behavioral biases weaken the positive influence of financial literacy on the quality of investment decisions. These results suggest that although financially literate investors tend to make more rational investment decisions, the effectiveness of financial knowledge may be reduced when investors are strongly influenced by the tendency to follow others or by excessive fear of potential losses. This study contributes to the development of Behavioral Finance Theory by providing empirical evidence that behavioral biases can diminish the role of financial literacy in shaping rational investment decisions among young investors. Furthermore, the findings offer practical implications for policymakers, educational institutions, and financial service providers in designing more effective financial literacy programs that not only enhance financial knowledge but also address behavioral biases, particularly among Generation Z in regional areas
Implementation of a Sharia-Based Management System at the Muhammadiyah Zakat, Infaq, and Sadaqah Institution (LAZISMU) of Pamekasan Regency
This study examines the implementation of a Sharia-based management system at the Muhammadiyah Zakat, Infaq, and Sadaqah Institution (LAZISMU) of Pamekasan Regency. The research aims to analyze how Sharia principles are integrated into the institution's managerial practices and to assess their contribution to effective zakat governance. A qualitative case study approach was employed. Primary data were collected through semi-structured interviews with LAZISMU management, supported by observations and document analysis. Data were analyzed using the interactive model of data condensation, data display, and conclusion drawing, while source and method triangulation were applied to ensure the credibility of the findings. The results indicate that LAZISMU has implemented a Sharia-based management system by integrating the principles of amānah (trustworthiness), ṣidq (truthfulness), transparency, accountability, justice, and compliance with Islamic law into its organizational governance. The institution systematically classifies Zakat, Infaq, and Sadaqah (ZIS) funds according to their respective Sharia provisions, utilizes multiple collection channels—including digital payment platforms and QRIS—and applies transaction verification procedures to strengthen accountability. Financial administration is supported by the Fiscal Management Information System (SIM Fiskal), while periodic reconciliation and financial reporting are conducted in accordance with PSAK 109 on Accounting for Zakat, Infaq, and Sadaqah. These practices demonstrate the successful integration of Islamic ethical values with modern management and accounting standards, resulting in enhanced organizational transparency, operational efficiency, and public trust. This study concludes that the implementation of a Sharia-based management system has significantly contributed to strengthening institutional governance and improving the effectiveness of zakat management at LAZISMU Pamekasan Regency. The findings provide practical implications for zakat management institutions seeking to enhance accountability and public confidence while maintaining full compliance with Sharia principles.
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Application of Biomorphic Concepts in the Design and Development of the Banggai Port Terminal in Banggai Laut Regency
Banggai Laut Regency is an archipelagic area, where the presence of ports plays a strategic role as the main hub for passenger mobility, logistics distribution, and inter-island connections. This terminal is classified as a collecting port, but the increase in operational activity intensity over the past few years has not been matched by adequate capacity and quality of facilities. This situation has led to several architectural problems, including limited waiting room capacity, circulation conflicts between passengers, vehicles, and goods, as well as suboptimal provision of supporting facilities that meet port service standards. The aim of this study is to analyze the application of biomorphic concepts in the design development of Banggai Port in Banggai Laut Regency. To achieve the research objectives, a descriptive method with qualitative and quantitative approaches was used. Data collection was carried out through field observations, interviews with relevant parties, as well as a literature review of regulations, technical standards, and relevant literature. The results of the analysis indicate that the design concept which adopts a biomorphic architectural approach through form transformations inspired by the morphology of the Banggai Dragonet (Pterapogon kauderni), an endemic species of Banggai Laut Regency is feasible. This approach is combined with a visual interpretation of ocean wave rhythms as a representation of the coastal area’s character.
The Effect of Work Stress, Emotional Intelligence and Work Life Balance on Job Satisfaction (Case Study on Cooperative Employees in Ponorogo Regency)
Job satisfaction is a crucial factor influencing employee performance, organizational commitment, and the long-term sustainability of savings and loan cooperatives, particularly those facing challenges related to non-performing loans. High workloads and financial pressures may increase employees' work stress, making emotional intelligence and work-life balance important factors in maintaining job satisfaction. This study aimed to examine the effects of work stress, emotional intelligence, and work-life balance on the job satisfaction of cooperative employees in Ponorogo Regency. A quantitative survey approach was employed involving 100 employees selected through purposive sampling from savings and loan cooperatives and cooperatives with credit financing units. Data were collected using a five-point Likert scale questionnaire and analyzed with multiple linear regression using IBM SPSS Statistics Version 27. The results revealed that work stress negatively and significantly affects job satisfaction, whereas emotional intelligence and work-life balance have positive and significant effects. Simultaneously, all three variables significantly influence job satisfaction. These findings highlight the importance of reducing work stress while strengthening employees' emotional intelligence and promoting a healthy work-life balance to improve job satisfaction and support sustainable organizational performance.
Medium-sized Business Actors' Perceptions of Taxes and Their Implications for Business Competitiveness in Bima City
This study aims to examine the perceptions of medium-sized business owners in Bima City toward income tax and to explore the implications of taxation for the sustainability of medium-sized enterprises. This study employed a qualitative descriptive approach to explore the perceptions of medium-sized business owners in Bima City toward income tax and to examine its implications for the sustainability and competitiveness of their businesses through interviews, observations, and documentation. The collected data were analyzed using the Miles and Huberman interactive analysis model, while the trustworthiness of the findings was ensured through credibility, transferability, dependability, and confirmability based on the framework proposed by Lincoln and Guba. Based on the findings, this study concludes that the perceptions of medium-sized business owners toward taxation in Bima City differ according to their level of tax knowledge, with greater tax literacy leading to more positive attitudes toward tax compliance and business responsibility. The findings also indicate that the impact of taxation on business competitiveness is strongly influenced by entrepreneurs' financial capacity, managerial competence, and ability to manage tax obligations effectively. Overall, the study highlights that improving tax literacy, financial management, and tax compliance practices is essential for enhancing the sustainability and competitiveness of medium-sized enterprises in Bima City.
Analysis of the Process of Implementing Analog Land Certificates to Electronics at the National Land Office of Palopo City
This study aims to analyze the implementation of the conversion of analog land certificates into electronic certificates as an effort to strengthen legal protection and ensure certainty of land ownership rights. Using a normative-empirical research approach, the study examines both the legal framework governing electronic land registration and its practical implementation. The analysis is based on primary legal materials and empirical data, which are interpreted qualitatively and presented descriptively. The findings indicate that the issuance of electronic certificates follows a structured process involving comprehensive verification and validation of physical, juridical, and ownership data before the certificate is issued. The implementation is primarily guided by the Regulation of the Minister of Agrarian Affairs and Spatial Planning/National Land Agency (ATR/BPN) Number 3 of 2023. The study also confirms that analog and electronic certificates possess equal legal validity as evidence of land ownership. However, several challenges remain, particularly public concerns regarding data security and the extensive verification process required to validate land records. As experienced by the National Land Agency of Palopo City, these challenges have delayed the issuance of some electronic certificates, requiring unprocessed applications to be carried forward to the following year.
Improving Hand-Eye Coordination Abilities Through Leaf-Rolling Activities at DWP 2 Bayem Kasembon Malang Kindergarten
Fine motor development in early childhood involves the control of small muscles, and the ability to perform more precise and detailed movements. One of the scopes is hand-eye coordination. Efforts to facilitate the development of hand-eye coordination must be carried out with appropriate activities. The problems in DWP 2 Kindergarten, Bayem, Kasembon, Malang indicate that hand-eye coordination skills have not shown completeness. One of the contributing factors is the lack of stimulus in these skills. The purpose of this study is to determine the improvement of hand-eye coordination through stringing. This study uses Class Action Research (PTK) which is implemented through four stages, namely planning, action, observation and reflection. Data analysis techniques use observation. The implementation of the study in DWP 2 Kindergarten, Kesamben, Malang, with a total of 10 students. Observation cycle I showed results of 60% less than the completeness value, cycle II showed results of 80% and has met the completeness. It can be concluded that eye-hand coordination can be improved through stringing activities.
Human Relations and Education: The Perspective of Omar Mohammad al-Toumy al-Syaibany: Contribution to the Development of Humanistic-Based Education
This study addresses the dominance of cognitive-instrumental approaches in modern education, which often neglect students' moral, spiritual, and social development. While Western humanistic education seeks to restore human values, it remains limited in integrating spirituality from an Islamic perspective. This study aims to examine Asy-Syaibani's concept of the multidimensional human being, analyze the educator–student relationship within his educational philosophy, and explain the contribution of spiritual-moral integration to an Islamic humanistic education model. Using a qualitative library research approach, the study analyzes Falsafatu at-Tarbiyah al-Islamiyyah by Omar Muhammad at-Toumy Asy-Syaibani as the primary source, supported by relevant scholarly literature. The data were analyzed using the Miles and Huberman interactive model. The findings indicate that Asy-Syaibani conceptualizes humans as integrated physical, intellectual, spiritual, and social beings, providing the philosophical basis for holistic education. His dialogical, student-centered, and exemplary educational relationship reflects core humanistic principles while grounding them in Islamic ethics. Furthermore, the integration of spiritual-moral values ​​throughout objectives, curriculum, and learning processes offers a distinctive Islamic humanistic model that complements secular humanism through theocentric orientation and the pursuit of human beings.
The Influence of Digital Marketing, Halal Labeling, and Business Capital on Product Sales in Franchise Businesses in Sungai Penuh City
This study aims to evaluate the impact of digital marketing, halal labeling, and business capital on franchise business sales in Sungai Penuh City. Quantitative methods were used in this study, involving 30 business respondents. The analysis included validity and reliability tests, classical assumptions, multiple linear regression, and t-tests and F-tests. The results showed that digital marketing had a significant positive impact on business revenue. Meanwhile, halal labeling also had a significant, albeit weak, influence. On the other hand, business capital had a significant but negative impact, indicating that additional capital does not always result in increased revenue if not managed properly. Overall, these three factors significantly influenced business sales, contributing 29.6%. This study emphasizes that increasing business sales requires an integrated approach focused on optimizing digital marketing, utilizing halal labels, and efficient capital management.
The Influence of the Motor Vehicle Tax Amnesty Program, Tax Sanctions, and Tax Socialization on Motor Vehicle Taxpayer Compliance in Mempawah Regency
This study aims to analyze the effect of the motor vehicle tax whitening program, tax sanctions, and tax socialization on the compliance of motor vehicle taxpayers at the Mempawah Regency SAMSAT Office. The study uses a quantitative approach with causal associative methods. Primary data was obtained through the distribution of questionnaires to 100 motor vehicle taxpayers selected using purposive sampling techniques. Data analysis was carried out with the help of the EViews 14 application through instrument tests, classical assumption tests, multiple linear regression analysis, hypothesis tests. The results of the study show that partially the motor vehicle tax whitening program does not have a significant effect on taxpayer compliance. Tax socialization also does not have a significant effect on taxpayer compliance. On the other hand, tax sanctions have a significant effect on the compliance of motor vehicle taxpayers. Simultaneously, the motor vehicle tax whitening program, tax sanctions, and tax socialization have a significant effect on the compliance of motor vehicle taxpayers. The results of this study are expected to be considered for local governments in formulating more effective strategies to increase the compliance of motor vehicle taxpayers in Mempawah Regency.
Evaluation of the Water Quality Status of the Kedunguling River Using the Pollution Index Method in Durung Banjar Village, Sidoarjo
The Kedunguling River is a water body that functions as a drainage channel and supports community activities in Durung Banjar Village, Sidoarjo Regency. Increased domestic and industrial activities around the river have the potential to reduce water quality through the entry of organic and inorganic pollutants. This study aims to analyze the water quality of the Kedunguling River based on the parameters of Biological Oxygen Demand (BOD), Chemical Oxygen Demand (COD), Lead (Pb), Chromium (Cr), pH, and Total Dissolved Solids (TDS), and determine the water quality status using the Pollution Index (IP) method. The study was conducted with a quantitative descriptive approach using the grab sampling method at five observation points representing conditions before and after the pollution source. Sampling was carried out twice with a two-week interval. The test results showed that the BOD value ranged from 3.69–7.90 mg/L, COD 12.30–26.40 mg/L, Pb <0.0195 mg/L, Cr <0.0193 mg/L, pH 7.3–7.7, and TDS 288–300 mg/L. Most parameters still meet the water quality standards for class III according to Government Regulation Number 22 of 2021. The results of the Pollution Index calculation showed that all points in the 1st week had a status that met the quality standards with an IP value of 0.56 and in the 3rd week with an IP value of 0.73. This condition indicates an increase in the load of organic pollutants at certain locations which is suspected to originate from domestic activities and environmental runoff around the river.
Development of Interactive Learning Videos on Grade IX Spatial Structure Material
Mathematics instruction on three-dimensional shapes in ninth-grade junior high school is still dominated by conventional media, such as textbooks, worksheets, and static teacher explanations. As a result, students often struggle to understand abstract concepts, including nets, surface area, and the volume of three-dimensional shapes. Therefore, learning media are needed that can present the material in a more engaging, interactive, and accessible manner through Android devices. This study aims to develop interactive Android-based educational video media for teaching solid geometry to ninth-grade students. The study employed a research and development (R&D) approach using the ADDIE model, which consists of five stages: Analysis, Design, Development, Implementation, and Evaluation. The developed media were validated by media experts and subject-matter experts and evaluated through user feedback questionnaires. The data were analyzed using quantitative descriptive methods based on a Likert scale. The results showed that the developed instructional media received feasibility scores of 87.5% from media experts, 91% from subject-matter experts, and 91% from users. All evaluation results were classified as highly valid, indicating that the media have an attractive interface, are easy to use, and present content that is aligned with the learning objectives. Based on these findings, the developed interactive educational video media are considered suitable for use as a supplementary learning tool for teaching three-dimensional shapes to ninth-grade junior high school students.
The Influence of Financial Management, Business Capital, Business Income, Product Innovation and Marketing Strategy on the Success of Micro Businesses in the Culinary Sector in Bima City
Culinary micro-enterprises play a significant role in the regional economy, including in Bima City. However, their success is still influenced by various factors, the results of which are inconsistent across regions. This study aims to analyze the influence of financial management, business capital, business income, product innovation, and marketing strategies on the success of culinary micro-enterprises in Bima City, both partially and simultaneously. This study uses a quantitative approach with a survey design of culinary micro-enterprises in Bima City, using a Likert-scale questionnaire instrument analyzed through multiple linear regression with the help of SPSS.The results showed that all five variables simultaneously had a significant effect on business success. Partially, financial management, business capital, and business income had a significant positive effect, while product innovation and marketing strategy were insignificant. The R² value of 0.495 indicates that 49.5% of the variation in success was explained by the research variables.
The Effect of the Think-Pair-Share (TPS) Learning Model on the Mathematical Problem-Solving Ability of Grade VII Students
The low achievement of students' mathematical problem-solving abilities is frequently caused by the perception that mathematics is an abstract and difficult subject, particularly regarding seventh-grade algebraic material. Conventional learning processes tend to make students passive in constructing their own understanding. Therefore, an instructional model is required that can stimulate student independence, collaboration, and critical thinking skills through systematic problem-solving stages. This study aims to determine whether or not there is a significant influence of implementing the Think-Pair-Share (TPS) learning model on the mathematical problem-solving ability of seventh-grade students on algebraic material. This study used a quantitative approach with a Quasi-Experimental research type, utilizing the Nonequivalent Control Group Design. The data collection instrument consisted of mathematical problem-solving essay tests designed based on Polya's stages. The final data analysis technique used for hypothesis testing was the non-parametric statistical Mann-Whitney U Test. Based on the results of data analysis, it can be concluded that the implementation of the Think-Pair-Share (TPS) learning model shows a significant influence on the mathematical problem-solving ability of seventh-grade students on algebraic material.
Development of an Educational Game on Quadrilaterals for Grade VII MTS Students
This study aims to develop an educational game on quadrilateral geometry for seventh-grade students of MTs Nurud Da'wah that meets the criteria of validity, practicality, and effectiveness as a learning medium. This research employed the Research and Development (R&D) method using the ADDIE model, which consists of the analysis, design, development, implementation, and evaluation stages. The research subjects included material experts, media experts, a mathematics teacher, and seventh-grade students of MTs Nurud Da'wah. The research instruments consisted of expert validation sheets, student response questionnaires, and learning achievement tests. The results showed that the developed educational game was categorized as valid based on the assessments of material and media experts. Student responses indicated that the learning media was highly practical, easy to use, and engaging. Furthermore, the learning achievement test demonstrated that the educational game was effective, as most students achieved learning mastery after using the game. Therefore, the developed educational game on quadrilateral geometry is feasible to be used as a mathematics learning medium to improve students' understanding and learning motivation.
Contributing but Unrecognised: Gender Dynamics in Natural Resource Management among Women Farmers in Kubu Raya
Natural resources are the primary livelihood base for farming communities in rural areas, and their management involves both men and women. This study examines the gender-based division of labour in natural resource management within farming communities in Sungai Raya Sub-district, Kubu Raya Regency, focusing on the agricultural and fisheries sectors. It aims to analyse women’s roles, identify the barriers they face in accessing and controlling resources, and evaluate how gender roles affect resource control and family welfare. Using a qualitative approach, data were collected through in-depth interviews, focus group discussions, participatory observation, and documentation involving male and female farmers, community leaders, and local officials, then analysed thematically. The findings reveal significant gender disparities: women are heavily involved in domestic tasks such as crop maintenance and food processing, yet are largely excluded from strategic decisions on the allocation and use of natural resources. This inequality is reinforced by prevailing social and cultural norms and constrains both family welfare and the sustainability of resource management. The study underlines the need for gender-responsive empowerment through access to training, technology, financial resources, and participation in decision-making and more inclusive policies to achieve fair and sustainable natural resource management
Convergence of Sharia Maqashid and Environmental, Social, and Governance (ESG) in Sustainable Sharia Economic Development
The emergence of the Environmental, Social, and Governance (ESG) framework has established a new paradigm for achieving sustainable economic development. Meanwhile, Islamic economics possesses a strong normative foundation through the principles of Maqashid Sharia, which emphasize the realization of public welfare (maslahah). However, studies integrating these two frameworks remain limited, resulting in the absence of a comprehensive conceptual model that explains the relationship between ESG indicators and the objectives of Maqashid Sharia in contemporary Islamic economics. This study aims to analyze the convergence between ESG principles and the dimensions of Maqashid Sharia while formulating a conceptual framework for sustainable Islamic economic development. This research employs a normative legal research method using a conceptual approach and library research. The data were collected from the Qur'an, Hadith, classical and contemporary literature on Maqashid Sharia, regulations concerning sustainable finance, and relevant national and international scholarly publications. The collected data were analyzed using descriptive-analytical methods. The findings reveal that ESG principles substantially align with the five essential objectives of Maqashid Sharia (hifz al-din, hifz al-nafs, hifz al-'aql, hifz al-nasl, and hifz al-mal). The environmental dimension reflects sustainability in preserving ecological welfare, the social dimension promotes justice, human rights protection, and social prosperity, while the governance dimension reinforces trustworthiness, transparency, accountability, and justice within Islamic economic activities. This study proposes a conceptual model integrating ESG with Maqashid Sharia as a new paradigm for strengthening the competitiveness, sustainability, and global legitimacy of the Islamic economic system.
Selective Enforcement Dalam Penegakan Hukum Pencemaran Nama Baik Di Ruang Digital Antara Perkara Bibi Kelinci Dan Baiq Nuril
The expansion of digital communication has transformed the way information is shared while increasing legal disputes related to online defamation. In Indonesia, the defamation provisions of the Electronic Information and Transactions Law (ITE Law) have been applied not only to defamatory expressions but also to individuals reporting alleged criminal acts or recounting personal experiences connected with the public interest. This study analyzes the application of the ITE Law in the Bibi Kelinci and Baiq Nuril cases and evaluates whether the criminalization of the aggrieved parties is compatible with the objectives of the ITE Law and the principle of victim protection. Using a normative juridical method, this research adopts statutory, conceptual, and case approaches. Legal materials were collected through library research and examined qualitatively. The analysis demonstrates differing law enforcement patterns between the two cases. Baiq Nuril, although positioned as a victim, was convicted under the ITE Law, whereas the Bibi Kelinci dispute was resolved through restorative justice. These contrasting outcomes indicate inconsistent legal enforcement and insufficient implementation of equality before the law and victim protection. Accordingly, enforcement of online defamation provisions should prioritize proportionality, contextual assessment, public interest, and legal certainty
The Effect Of Budget Transparency, Accountability And Human Resource Competence On The Management Of Village-Owned Enterprises In Pusako And Bungaraya District
This study aims to analyze the influence of budget transparency, accountability, and human resource competence on the management of Village-Owned Enterprises (BUMDes) in Pusako and Bungaraya Districts, Siak Regency. The study used a quantitative approach with a survey method on 34 respondents selected through purposive sampling. Data analysis was carried out using multiple linear regression with the help of SPSS. The results of the study showed that simultaneously budget transparency, accountability, and human resource competence had a significant effect on BUMDes management. Partially, only budget transparency had a positive and significant effect, while accountability and human resource competence had no significant effect. The Adjusted R Square value of 0.630 indicated that the three variables were able to explain 63% of the variation in BUMDes management, while the remaining 37% was influenced by other factors. It can be concluded that budget transparency is a factor that plays an important role in improving BUMDes management in Pusako and Bungaraya Districts, Siak Regency.
Smart Maritime Literature Recommendation System Using Retrieval-Augmented Generation
This study presents the development and evaluation of a Smart Literature Recommendation System (SRLC) based on Retrieval-Augmented Generation (RAG) technology to support final project (Tugas Akhir) research at Politeknik Pelayaran Surabaya. Unlike conventional keyword-based catalog search (OPAC), the SRLC employs semantic search using Gemini embedding vectors stored in ChromaDB to understand the meaning and context of user queries rather than relying on exact keyword matches. The system was populated with 6,640 bibliographic records comprising 6,261 entries from the Politeknik Pelayaran Surabaya public library catalog and 379 publications from faculty Google Scholar profiles. Each record was embedded as a high-dimensional vector, enabling natural language queries such as topic descriptions to retrieve semantically relevant literature with AI-generated explanations of relevance. The system was built using FastAPI, ChromaDB, Gemini 2.5 Flash, and React 18, deployed on a VPS accessible to cadets. Information retrieval evaluation using 15 ground truth queries yielded Precision@5 of 0.55, Recall@10 of 1.00, and Mean Reciprocal Rank of 0.90, demonstrating strong recall and ranking performance with moderate precision. The system provides cadets with 24-hour access to intelligent literature discovery, addressing the limitation of keyword-based search and restricted librarian availability. Results indicate that RAG-based recommendation systems can effectively enhance academic library services in specialized educational institutions
The Influence of Financing Risk on Mudharabah Financing in Islamic Commercial Banks
Critical Review Journal Opportunities for Artificial Intelligence Development in the Accounting Domain: The Case for Auditing Melia A. Baldwin, Carol E. Brown, & Brad S. Trinkle (2006)
This critical review aims to analyze the article by Baldwin, Brown, and Trinkle (2006) titled Opportunities for Artificial Intelligence Development in the Accounting Domain: The Case for Auditing. The article discusses the opportunities for developing Artificial Intelligence (AI) in the accounting field, particularly in auditing and assurance processes. The method used in this review is a literature study with a descriptive-analytical approach to the article's content, covering research objectives, methods, main findings, contributions, as well as the strengths and limitations of the article. The review results show that auditing is a very potential field for AI application because it involves analyzing large amounts of data, complex decision-making, professional judgment, and anomaly and fraud detection. The authors of the article emphasize that AI is not intended to replace auditors, but rather serves as a tool to enhance efficiency, effectiveness. and the quality of audits. Although this article has limitations because it is conceptual and not yet supported by empirical evidence, the review provides an important contribution as an initial theoretical foundation for research on AI in auditing. Thus, this article remains relevant to be used as a reference in research on audit analytics, continuous auditing, fraud detection, and the use of AI technology in the accounting profession.
The Influence of the Number of Taxpayers, Investment, and Gross Regional Domestic Product (GRDP) on Final Income Tax Revenue from MSMEs in North Sulawesi
The purpose of this study is to assess the effect of the Number of Taxpayers Who Pay, Investment, and Gross Regional Domestic Product (GRDP) on the Final Income Tax Revenue of SMEs in North Sulawesi for the period 2022–2024. A quantitative method was employed, with all districts and cities in North Sulawesi Province considered as the population. From this population, all 15 districts and cities were selected as the sample using the saturated sampling method, resulting in a total of 45 observations. The analysis was conducted using panel data regression with the Random Effect Model (REM) as the selected model, and data processing was carried out using EViews 12 software. The results indicate that the Number of Taxpayers Who Pay has a significant effect on the Final Income Tax Revenue of SMEs. Investment has a significant effect on the Final Income Tax Revenue of SMEs. GRDP has a significant effect on the Final Income Tax Revenue of SMEs. The simultaneous test shows that all three variables collectively have a significant effect on the Final Income Tax Revenue of SMEs. The correlation coefficient value of 54.41% indicates that the strength of the relationship between the independent and dependent variables falls into the moderate to strong category. The coefficient of determination shows that approximately 51.12% of the variation in the Final Income Tax Revenue of SMEs can be explained by the Number of Taxpayers Who Pay, Investment, and GRDP, while the remaining 48.88% is explained by other factors not examined in this study
Web-Based Decision Support System for New Business Location Selection Using the Analytical Hierarchy Process (AHP) Method
Business location selection is a strategic decision for a digital printing business because it affects operating costs, customer accessibility, and proximity to target markets. Previous studies on business location selection have generally focused on alternative ranking and have rarely integrated AHP weighting, dynamic spatial information, competitor data, sensitivity analysis, and usability evaluation within one application. This study developed a web-based Decision Support System (DSS) for selecting shop-house locations for a digital printing business in East Jakarta using the Analytical Hierarchy Process (AHP). The six criteria were rental price, building area, road accessibility, parking availability, surrounding population density, and proximity to schools, universities, offices, or government institutions. The study used six shop-house alternatives from 99.co, official East Jakarta population data, nearby facilities from OpenStreetMap through the Overpass API and OSRM, and competitor data obtained by scraping Google Maps. Pairwise comparison questionnaires were completed by 36 respondents and combined using the geometric mean. The group Consistency Ratio was 0.0197, indicating a consistent comparison matrix. The highest weights were assigned to surrounding population density (34.55%), proximity to facilities (23.68%), and road accessibility (18.64%). Alternative A5 in Matraman ranked first with a final score of 0.919 and was categorized as highly recommended. Functional testing showed that all main features operated as designed, while usability testing with 20 respondents produced an average System Usability Scale (SUS) score of 81.5, categorized as very good. These findings indicate that the system can help users compare shop-house locations more objectively, systematically, and understandably
The Construction of Accounting Meaning in the Preparation of Financial Statements Based on SAK EMKM Among MSME Operators at Sukawati Market: A Phenomenological Study
The practice of preparing financial statements based on SAK EMKM among MSME entrepreneurs is often viewed as a technical administrative issue, whereas in the context of traditional markets, this practice is closely tied to the social and cultural experiences of business owners. This study aims to understand the construction of accounting meaning among MSME entrepreneurs at Sukawati Market in Bali. The study employs a phenomenological approach using purposive sampling of 5 active MSME entrepreneurs. Data were collected through in-depth interviews, participatory observation, and document analysis, and were subsequently analyzed using phenomenological thematic analysis. The results revealed four main themes: accounting as a tool for survival; SAK EMKM as an administrative formality; the influence of culture and family relationships on financial management; and financial statements as a symbol of business professionalism. These findings indicate that MSME accounting practices are not neutral but are shaped by life experiences, local culture, and social dynamics. This study contributes to strengthening the interpretive perspective in accounting and provides implications for the development of MSME mentoring based on local cultural contexts.
Psychological Safety and Organizational Communication in Improving Team Effectiveness: A Systematic Literature Review in Organizational Behavior Perspective
Psychological safety and organizational communication are crucial factors in enhancing team effectiveness in a dynamic work environment. This study aims to analyze research trends, the role of psychological safety in supporting organizational communication, and to identify research gaps regarding the relationship between psychological safety, organizational communication, and team effectiveness. The method used is a Systematic Literature Review (SLR) with a PRISMA approach on 60 articles from the 2020–2025 period. The review results show that psychological safety acts as the foundation for effective organizational communication through communication openness, the courage to express opinions, knowledge sharing, and increased team collaboration. Open organizational communication and supportive leadership also strengthen psychological safety, thereby supporting team effectiveness. This study also found that previous research is still dominated by quantitative approaches and specific organizational contexts, indicating the need for further research across various sectors and modern work patterns.
Organizational Communication Dynamics within the Public Sector in the Implementation of Indonesian Bureaucratic Reform Policies
The successful implementation of bureaucratic reform in Indonesia is heavily determined by the effectiveness of public sector organizational communication. This study aims to analyze the dynamics of organizational communication, including message flow patterns and sociological barriers, in influencing the effectiveness of policy transmission from the central level to technical implementers. This qualitative research employs a literature review method through the collection, condensation, and synthesis of reputable scientific literature. The findings reveal that a rigid, top down communication pattern with an instructional nuance tends to trigger message distortion, misaligned perceptions, and passive resistance among frontline civil servants. Furthermore, policy implementation faces complex constraints, including hierarchical cultural barriers (paternalistic culture), structural informational barriers (sectoral ego), and technical-semantic barriers (divergent interpretations of key performance indicators and limited digital literacy). Reconstructing communication into a more dialogic, transparent, and inclusive approach is proven to enhance active participation and the affective commitment of State Civil Apparatus. Additionally, accelerating digital communication transformation through the Electronic Based Government System serves as a strategic medium to streamline bureaucratic chains, eliminate sectoral silos, and substantively support the consolidation of the ASN core values "BerAKHLAK" toward achieving accountable and competitive governance.
Evaluation Of E-Filling Information System Performance at KPP Pratama Kendari Using COBIT 5.0 Framework
This study aims to evaluate the performance of the E-Filing information system at the Pratama Kendari Tax Office (KPP Pratama Kendari) using the COBIT 5.0 framework approach, and to identify weaknesses, risks, and recommendations for improving system efficiency and reliability. This research employs a qualitative-quantitative analysis approach. Data collection was conducted through in-depth interviews with stakeholders at KPP Pratama Kendari, non-participant observation, Focus Group Discussion (FGD) with experts in taxation and information systems, and surveys of 15 respondents from 2 divisions. Data analysis used the COBIT 5.0 framework, including mapping Enterprise Goals to IT Related Goals and subsequently to COBIT 5.0 Processes, as well as measuring maturity levels using indices 0–5. This research comprehensively applies the COBIT 5.0 Framework in the context of local tax institutions, specifically KPP Pratama Kendari, which has not been extensively explored in previous studies. This research also identifies the readiness of KPP Pratama Kendari in facing the transition from E-Filing to the Coretax DJP system starting in 2026. The research is limited to KPP Pratama Kendari and the 2024 period. Recommendations for improvement are provided in three timeframes: short-term (infrastructure capacity and helpdesk services), medium-term (information security policy development and regular security audits), and long-term (system integration and HR capability enhancement). This research contributes to the development of tax information system policies in the Coretax era.
Comparative Analysis of Good Cooperative Governance Implementation in Indonesian and Overseas Cooperatives: A Systematic Literature Review
Cooperatives in Indonesia still face a number of challenges that need to be addressed. One of these stems from the inadequate implementation of good cooperative governance. Applying good governance principles constitutes a vital foundation for enhancing cooperative performance and fostering public trust. Principles such as transparency, accountability, independence, responsibility, fairness, and equality serve as key aspects that strengthen cooperative management. This study aims to identify, analyze, and compare the implementation of Good Cooperative Governance (GCoG) principles among Indonesian cooperatives and successful overseas cooperatives, as well as to formulate recommendations for improving cooperative governance practices in Indonesia. The research employs a Systematic Literature Review covering Scopus, Google Scholar, Academia, and Neliti databases, supported by NVivo 12 software. The findings reveal that while both groups conceptually acknowledge these principles, international cooperatives apply them consistently and under proper oversight, resulting in superior performance. In contrast, implementation in Indonesia remains weak and often merely formalistic. It is concluded that governance success does not depend solely on regulations, but on the quality of execution. Therefore, comprehensive strengthening of principle implementation is required to enable cooperatives to develop optimally.
Modernization of Marriage Guidance (Bimwin) from a Maslahah Perspective at the Kua, Tinambung District, Polewali Mandar Regency
This study examines the modernization of Marriage Guidance (Bimbingan Perkawinan/Bimwin) from the perspective of maṣlaḥah at the Office of Religious Affairs (KUA) of Tinambung District, Polewali Mandar Regency. The research focuses on three objectives: (1) to analyze the implementation of Bimwin modernization, (2) to identify the supporting and inhibiting factors, and (3) to examine the modernization process from the perspective of maṣlaḥah. The study was motivated by the increasing divorce rate and rapid social changes that require marriage guidance services to become more adaptive, innovative, and responsive to the needs of prospective couples. This field research employed normative Islamic theological and sociological approaches. Primary data were collected through observation, interviews, and documentation involving the Head of KUA, religious counselors, SIMKAH operators, and Bimwin participants, while secondary data were obtained from books, scientific journals, regulations, and official documents. The findings reveal that Bimwin modernization has been implemented through SIMKAH Web and E-Bimwin services, digital learning media, participatory teaching methods, contextual learning materials, and flexible guidance approaches. Supporting factors include government policies, adequate facilities, competent counselors, and increased public awareness, whereas budget limitations, technological infrastructure, digital literacy, and participant adaptation remain the main challenges. From the maṣlaḥah perspective, the modernization of Bimwin reflects maṣlaḥah mursalah by enhancing service quality, strengthening marriage preparedness, and promoting resilient and harmonious families while preserving Islamic values and local Mandar wisdom.
Taking the Postal Business to the Sky with Information Technology
The power of information technology lies in its ability to advance industries and revolutionize the way businesses operate. Numerous leading companies have harnessed information technology to rethink their business strategies. According to Law Number 11 of 2008 concerning Electronic Information and Transactions, the utilization of information technology plays a crucial role in trade and the national economic growth, aiming to improve the welfare of the population. Information technology, in essence, refers to a technique for collecting, preparing, storing, processing, disseminating, analyzing, and distributing information. In this study, a research methodology employing a qualitative approach supported by quantitative data and descriptive analysis techniques was employed. The findings of this study reveal that postal business operations are conducted by PT. Pos Indonesia and courier service companies. These enterprises have effectively leveraged information technology in the development of postal businesses. For instance, PT. Pos Indonesia has implemented online money transfer services, with transactions completed within minutes, along with trace and tracking services. Additionally, courier service companies have expanded their online services, utilizing SMS for tracking the progress of mail deliveries. The primary obstacle to the utilization of information technology is the substantial cost associated with establishing online networks and procuring equipment. From the perspective of postal service users, the public has already embraced information technology-based postal services.
Local Election Integrity in the Digital Era and the Role of Witnesses Election Participants in Regional and Legislative Elections
General elections are the primary instrument for realizing popular sovereignty and constitutional democracy in Indonesia. Elections, both regional head elections (Pilkada) and legislative elections (Pileg), require integrity assurance to ensure that the election results truly reflect the will of the people. This study aims to analyze the role of digital literacy and reporting-based election participant witnesses in maintaining the integrity of the results of the regional head elections (Pilkada) and legislative elections (Pileg) at the local level, as well as to examine the effectiveness of digital technology integration in increasing election transparency and accountability. The results show that 82% of respondents believe digital technology improves the effectiveness of election supervision, 79% stated that the digital reporting system increases the transparency of election results, and 74% believe that digital documentation can reduce the potential for data manipulation at the polling station (TPS) level. The level of digital literacy of witnesses is in the moderate to high category, with 41% of respondents having high digital skills. The use of digital technology also speeds up the process of reporting violations by up to 45% compared to manual methods. However, the implementation of digital-based election supervision still faces various challenges, including the spread of political disinformation and hoaxes found by 63% of respondents, limited digital information verification capabilities (58%), and internet infrastructure constraints in several rural areas (29%).
The Role of Job Satisfaction in Mediating the Influence of Compensation Fairness and Career Opportunities on Nurse Turnover Intentions
KSI Hospital, Kedonganan, Bali, experienced a nurse turnover rate of 13.6% (2023–2025), with a predominance of junior nurses (62.6%), indicating a systemic brain drain. This study aimed to analyze the mediating role of job satisfaction in the influence of compensation justice and career opportunities on nurse turnover intention. A quantitative causal approach with a cross-sectional design was employed. The entire population of nurses (n=75) was selected as the saturated sample. Data were collected using a 5-point Likert scale questionnaire (53 items) and analyzed using SEM-PLS with SmartPLS 4.0. The results showed that compensation justice had a significant positive effect on job satisfaction (β=0.311) and a significant negative effect on turnover intention (β=-0.513). Career opportunities had a significant positive effect on job satisfaction (β=0.664). Two major findings emerged: (1) career opportunities had a significant positive effect on turnover intention (β=0.163); and (2) job satisfaction also had a significant positive effect on turnover intention (β=0.104), which is contrary to general theory. Job satisfaction only partially mediated the effect of compensation justice, while it did not mediate the effect of career opportunities. The model explained only 12.9% of the variance in turnover intention (R²=0.129). The implication of these findings is that compensation justice remains the strongest protective factor, whereas career opportunities, if not accompanied by targeted retention strategies, paradoxically risk increasing the intention to leave. Hospital management should improve the remuneration system and develop more structured retention programs, rather than relying solely on enhancing job satisfaction.
The Effect of the Perception of Fast Fashion Issues on H&M's Brand Image on H&M Social Media Followers
The growth of the fast fashion industry has accelerated clothing production and consumption, while also generating environmental concerns such as increasing textile waste, intensive resource use, pollution, and overconsumption. These issues are increasingly discussed on social media and may influence public perceptions of brands associated with fast fashion, including H&M. This study aims to examine the influence of perceptions of fast fashion issues on H&M brand image among H&M social media followers. The study employed a quantitative approach using a survey method. The respondents consisted of 110 individuals who met the research criteria: they knew H&M, had purchased and/or used H&M products, and had received information about fast fashion. Data were collected through a Likert-scale questionnaire and analyzed using descriptive analysis, validity testing, reliability testing, simple linear regression, and a t-test. The results indicate that the research instruments demonstrated very high reliability. The regression analysis produced a coefficient of determination (R²) of 0.518, indicating that perceptions of fast fashion issues explained 51.8% of the variance in H&M brand image. The hypothesis test yielded a significance value of < 0.001, indicating a significant influence between perceptions of fast fashion issues and H&M brand image. These findings suggest that environmental issues associated with fast fashion are among the factors that should be considered in shaping brand image in the digital public sphere.
Environmental Mechanisms and Corporate Values: The Role of Size Moderation in Indonesian High-Profile Companies
This study aims to analyze the influence of green accounting, carbon emission disclosure, and carbon tax on company value and test the role of company size as a moderation variable in high-profile companies listed on the Indonesia Stock Exchange. The study used a quantitative approach with balanced panel data covering 10 companies in the consumer non-cyclicals, basic materials, industrials, and energy sectors during the period 2020–2024 (50 company-year observations). Company value is measured using Tobin's Q, green accounting is proxied through the ratio of environmental costs to revenue, carbon emissions disclosure through emission intensity, carbon tax through the ratio of carbon cost exposure to revenue, while company size is measured using the natural logarithm of total assets. Debt to Equity Ratio and Return on Assets are used as control variables. The analysis was carried out using the Random Effect Model on EViews 12 after going through the Chow, Hausman, and Lagrange Multiplier tests. The results of the study show that green accounting and carbon emission disclosure do not have a significant effect on the company's value at a significance level of 5%, while the carbon tax has a marginally negative effect at the level of 10%. Moderation testing shows that company size significantly moderates the relationship between green accounting, carbon emissions disclosure, and carbon taxes on company value. The entire interaction coefficient has the opposite direction to the main coefficient, indicating that the larger the size of the company, the weaker the influence of environmental information on the company's value. In addition, the Adjusted R² value increased from 9.58% to 55.15% after including the moderation variable, indicating an improvement in the model's ability to explain variations in the company's value. This study expands the environmental accounting literature by showing that company size is not just a control variable, but a contextual factor that determines how the market responds to environmental information. These findings provide implications for companies to substantively improve the quality of environmental reporting, for investors to consider company size in investment decision-making, and for regulators to develop more uniform sustainability reporting standards.
Analysis of the Constitutional Court’s the Judge's Decision Ratio in Interpreting the Meaning of Riots (in Constitutional Court Decision No. 115/PUU-XXII/2024)
This study examines Constitutional Court Decision Number 115/PUU-XXII/2024 regarding the interpretation of the term "riot" (kerusuhan) in Article 28 paragraph (3) and Article 45A paragraph (3) of the ITE Law. Previously, the ambiguity of this phrase often led to the criminalization of public criticism on digital platforms. The researcher employs a normative-juridical method, utilizing statutory and case-based approaches to analyze the Constitutional Court judges' "ratio decidendi". The findings indicate that the Court now restricts the meaning of "riot" strictly to public disturbances in the physical realm, rather than mere heated exchanges of opinion in cyberspace. The Court based its ruling on the principle of legality (lex certa) and the protection of freedom of expression in accordance with ICCPR standards. This decision effectively prevents the over-criminalization of public opinion. The study contributes an analytical framework for law enforcement officials and legislators to address the vague, "elastic" clauses of the ITE Law. Furthermore, it expands the academic discourse regarding the boundaries of criminal law interpretation within Indonesia's cyberspace.
Analysis of Judicial Reasoning in Illegal Land Disputes (a Study of Decision Number 123/Pdt.G/2022/PN Palu)
Land disputes are among the most common civil cases in Indonesia due to overlapping ownership, control, and utilization of land rights. One form of dispute involves the unauthorized use of privately owned land as a public cemetery, as reflected in Decision Number 123/Pdt.G/2022/PN Palu. This study aims to analyze the legal reasoning (Ratio decidendi) employed by the judges in resolving the dispute and to assess whether the decision conforms to the principle of legal certainty within Indonesian land law. This research applies a normative juridical method using statutory, conceptual, and case approaches. Primary legal materials include court decisions and statutory regulations, while secondary legal materials consist of legal literature and scientific journals. The findings indicate that the judges' legal reasoning was based on the plaintiff's ownership evidence, the fulfillment of the elements of unlawful acts under Article 1365 of the Indonesian Civil Code, and the assessment of documentary evidence and witness testimony. The decision provides legal protection for land ownership rights and reflects the principle of legal certainty because it is grounded in positive law and facts established during the trial. However, the implementation of the judgment continues to face social challenges since the disputed land has already been utilized as a cemetery.
The Effect of Canva-Based Video Media in Christian Religious Education Learning on the Learning Outcomes of Grade VIII Students of SMP Negeri 2 Mantangai
The Effect of Canva-Based Video Media in Christian Religious Education Learning on the Learning Outcomes of Eighth-Grade Students at SMP Negeri 2 Mantangai. The low learning outcomes of eighth-grade students at SMP Negeri 2 Mantangai in Christian Religious Education (CRE) served as the background of this study. Preliminary data indicated that only 41.18% of students achieved the Minimum Mastery Criterion (MMC) of 75, which was attributed to the dominance of conventional teaching methods. This study aimed to: (1) determine the effect of Canva-based video media on students’ learning outcomes in Christian Religious Education, and (2) compare the learning outcomes of students who learned using Canva-based video media with those who learned through conventional instructional methods. This study employed a quantitative approach with a quasi-experimental design. The research subjects consisted of 18 students from Class VIII A as the experimental group and 12 students from Class VIII B as the control group. Data were collected through pre-tests and post-tests using a 30-item multiple-choice test instrument covering cognitive domains C1–C4. Data analysis was conducted using the Wilcoxon Signed Rank Test for the first hypothesis and the Welch t-test for the second hypothesis. The results showed that: (1) there was a significant effect of using Canva-based video media on students’ learning outcomes in Christian Religious Education (Sig. = 0.000 < α = 0.05), with the experimental group achieving a mean post-test score of 76.00, exceeding the Minimum Mastery Criterion, and a mastery level of 72.22%; and (2) inferential statistical analysis indicated no significant difference between the gain scores of the experimental group (-17.61) and the control group (-19.42) (Sig. = 0.767 > α = 0.05). Nevertheless, descriptively, the experimental group demonstrated superior performance in terms of mean post-test scores, mastery percentage, and consistency of learning outcomes
Sharia Entrepreneurial Ethics in Social Commerce: A Critical Analysis of Predatory Pricing on UMKM Sustainability
The development of social commerce has transformed the structure of digital trade in Indonesia by integrating social interaction, content promotion, and commercial transactions within a single ecosystem. While this transformation creates substantial opportunities for UMKMs to expand their market reach, it simultaneously poses serious challenges, including predatory pricing, platform dominance, and market access disparities that disadvantage small business actors. This article aims to analyze predatory pricing practices in social commerce through the lens of Sharia entrepreneurial ethics and assess their implications for the sustainability of local UMKMs. Applying a qualitative-normative approach, this study employs a critical literature review of Islamic economic literature, official regulations, and relevant national and international journals. The findings indicate that predatory pricing in social commerce is not merely a low-pricing strategy, but a market elimination instrument that erodes turnover, diminishes competitiveness, and fosters UMKM dependency on major digital platforms. From a Sharia perspective, such practices contradict the principles of justice, the prohibition of harm (la darar wa la dirar), transparency, and public interest (maslahah). This article emphasizes that strengthening regulations, algorithmic transparency, UMKM protection, and the development of Islamic business ethics in the digital sphere are urgent necessities to preserve local economic sustainability.
Management of Functional Literacy Programs: The Role of Funding, Learning Community Participation, and Learning Resources
The Functional Literacy Program requires adequate resource management to support the achievement of student competencies. This study aims to analyze the role of funding, student participation, and learning resources in the management of the Functional Literacy Program in Antirogo Village, Sumbersari District, Jember Regency. The study used a quantitative approach with a survey method. The study population was 158 students spread across ten study groups, with a sample of 61 respondents determined through proportionate stratified random sampling. Data were collected using a closed questionnaire that measured funding components, student participation, learning resources, and literacy achievements including reading, writing, arithmetic, speaking, and listening skills. Data were analyzed using descriptive statistics, correlation, and simple linear regression at a significance level of 5%. The results showed that all three components had a significant relationship with the achievements of the Functional Literacy Program. Funding contributed the most, at 32.2% with a correlation value of 0.567, followed by student participation at 27.2% with a correlation value of 0.522, and learning resources at 22.9% with a correlation value of 0.478. All relationships had a significance value of 0.000. Descriptively, students also responded positively to all three components, especially regarding the accuracy of funding targets and involvement in overcoming personal problems. These findings indicate that the management of the Functional Literacy Program needs to integrate targeted funding, active student participation, and contextual learning resources to support the sustainability and achievement of the program.
Structured Collaborative Active Learning in Accounting Standards Instruction: Evidence from a Pre-Experimental Study
This study investigates the effectiveness of the Card Exchange and Knowledge Tour, a structured collaborative active learning protocol, in improving conceptual understanding of Indonesian Financial Accounting Standards (PSAK) among undergraduate accounting students at a public university in Indonesia. Using a pre-experimental one-group pretest–posttest design involving 29 matched pairs, raw Google Form response data were independently cleaned, scored, and analyzed using paired-samples t-tests, Wilcoxon signed-rank tests, and effect size estimation, while proportion-correct metrics ensured comparability across a 12-item pre-test and an 18-item post-test. The findings indicate that students' scores improved significantly from 73.3% to 82.0% [t(28) = 2.924, p = .007; W = 63.5, p = .013], with a medium effect size (Cohen's d = 0.543; r = 0.460), exceeding typical benchmarks for single-session active learning interventions. Students also demonstrated significant improvements in learning confidence (p < .001) and perceived ability to apply accounting standards (p = .008), while the perception instruments exhibited strong internal consistency (α = .785–.862). Theoretically, the protocol simultaneously activates social constructivism, retrieval practice, and peer instruction, generating synergistic learning gains without requiring technological mediation. Practically, it provides accounting educators with an accessible, evidence-based alternative to technology-dependent instructional approaches, making it particularly suitable for institutions with limited digital infrastructure. The novelty of this study lies in integrating card-based learning, structured station rotation, and reciprocal peer questioning into a single theoretically grounded, multi-mechanism instructional protocol, an approach that has not previously been empirically examined in accounting standards instruction, particularly within the context of Indonesian PSAK education.
Marketing Strategy Analysis Of Seri Kuala Lobam Fashion Center Sme: An Stp And Business Model Canvas Approach
Abstract The Seri Kuala Lobam Fashion Centre SME is a strategic initiative established by the Bintan Regency Government to integrate 72 garment manufacturing small and medium-sized enterprises (SMEs) into a collaborative production cluster utilizing computerized embroidery and digital printing technology. This study aims to formulate and analyze a comprehensive marketing strategy by integrating the Segmenting, Targeting, Positioning (STP) framework with the Business Model Canvas (BMC) to develop a holistic business model architecture. A qualitative descriptive-analytical approach was employed using primary data collected through field observations, focus group discussions, and a survey involving 60 business-to-business (B2B) institutional respondents in the Batam–Bintan–Karimun region, complemented by secondary data obtained from the Central Statistics Agency and relevant institutional documents. The findings reveal that the manufacturing and shipbuilding industries constitute the primary target markets, with potential annual demand for workwear (wearpacks) exceeding 20,000 units, while the government and education sectors provide additional opportunities for large-scale production. SWOT analysis indicates a significant gap between existing production capacity and market demand, alongside dependence on externally sourced raw materials as a key structural weakness. Furthermore, the Business Model Canvas demonstrates that the Center’s competitive advantage is built upon three core value propositions: production precision through advanced technology, logistical cost efficiency resulting from its strategic location near industrial estates, and its contribution to local economic empowerment. Nevertheless, improvements in cost structure management and customer relationship development remain essential to achieve long-term business sustainability. The study concludes that integrating the STP and BMC frameworks provides a complementary strategic approach, with STP defining market direction and BMC translating these strategic decisions into an actionable business model. This research offers a novel contribution by presenting the first integrated application of the STP and Business Model Canvas frameworks for developing marketing strategies for SMEs in the Riau Islands.
Implementation of the Electronic Attendance System as an Instrument for Enforcing Civil Servant Discipline Based on Government Regulation Number 94 of 2021
The implementation of an electronic attendance system is part of the digital transformation in Civil Service management aimed at improving Civil Servant (PNS) discipline. This study aims to analyze the implementation of the electronic attendance system as an instrument for enforcing civil servant discipline based on Government Regulation Number 94 of 2021 at the Sukabumi Class I Non-TPI Immigration Office and identify efforts made to overcome obstacles to its implementation. This study uses a normative legal research method with a statute approach, supported by literature studies and interviews as supplementary data. The results show that the implementation of the electronic attendance system through the STAR ASN application has supported improved employee discipline, particularly in compliance with working hours, transparency of attendance data, and effective supervision. However, its implementation still faces obstacles such as internet network disruptions, application system constraints, and limited supporting facilities. To address these issues, the Sukabumi Class I Non-TPI Immigration Office coordinates with application administrators, implements an attendance verification mechanism when system disruptions occur, and strengthens internal guidance and supervision. Thus, the electronic attendance system has become an effective instrument in supporting the enforcement of civil servant discipline in accordance with the provisions of Government Regulation Number 94 of 2021.
Analysis of Budget Execution Performance: A Case Study of Work Units within the Jurisdiction of the Bogor State Treasury Service Office
Budget execution performance indicators serve as instruments to measure the budget execution performance of work units and reflect the strengthening of "spending better" practices. This study aims to determine how to improve the budget execution performance of work units and enhance the competence of their financial management personnel. A qualitative research method using a case study approach was employed, with data collected through in-depth interviews and document reviews. Data analysis involved coding, presentation, and drawing conclusions. The findings indicate that improving budget execution performance requires: planning based on actual needs; preparing fund withdrawal plans aligned with activity schedules; executing the budget according to the plan; procuring goods and services via e-purchasing; coordinating among financial managers, procurement officials, and activity owners; monitoring and evaluating budget execution; and appointing competent financial managers and procurement officials. Competence enhancement is achieved through training, continuous self-learning, attending information sessions, communicating with relevant agencies, and engaging in discussions with fellow financial managers and procurement officials. The study recommends: penalizing work units where budget absorption is concentrated in the fourth quarter; incorporating non-technical material into training for Commitment-Making Officials (PPK); benchmarking against work units with excellent budget execution performance; developing coordination models among financial managers; and integrating the research findings into the Financial Advisor framework.
The Effect of Corporate Social Responsibility (CSR) Disclosure on Stock Return Volatility in the Consumer Goods Sector on the Indonesia Stock Exchange
This study aims to analyze the impact of Corporate Social Responsibility (CSR) disclosure on stock return volatility among consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. A quantitative causal approach utilizing panel data is employed to examine the extent to which CSR disclosure influences stock return volatility. Stock return volatility is measured using two approaches: Idiosyncratic Volatility (IVOL), derived from a market model regression, and Realized Volatility, calculated via the standard deviation of daily returns. CSR disclosure is measured using the CSR Disclosure Index (CSRI) based on GRI Standards guidelines. The sample was selected using purposive sampling, and the estimation model was determined through a series of tests (Chow, Hausman, and Breusch–Pagan LM). The study is grounded in three primary theoretical frameworks: Signaling Theory, Stakeholder Theory, and Legitimacy Theory. It aims to address research gaps regarding the consumer goods sector on the IDX—where findings have remained inconsistent—while providing up-to-date empirical evidence from the 2020–2024 period.
Descriptive Use of Flashcard Media in Elementary School Students' Beginning Reading: Literature Review
A child's literacy success in subsequent levels of education depends heavily on the strength of the reading foundation they build from an early age. The reality on the ground shows a different picture: many early elementary school students still struggle with letter recognition, syllable connection, and even fluently constructing simple sentences. Flashcards are one of the media options often used by teachers to bridge this gap. This article aims to provide an overview of the use of flashcards in early reading instruction in elementary schools, drawing on various published research findings. The paper utilizes a descriptive-qualitative literature review approach, drawing from national journal articles from 2018 to 2025 that address flashcards in the context of early reading. The analysis process involved data reduction, data presentation, and drawing conclusions. The findings demonstrate a fairly consistent pattern: flashcard use is often associated with increased student ability to recognize letters, combine syllables, read fluently, and pronounce words correctly. The attractive visual appearance and practicality of this medium are key drivers of its success, although on the other hand, obstacles remain, such as limited class time, a limited number of flashcards, and some teachers' reluctance to abandon conventional teaching practices. This paper recommends that flashcards continue to be considered as a simple yet applicable medium for teaching early reading for elementary school teachers.
The Effect of Using Animated Audiovisual Media on Mastery of New Vocabulary in Grade 1 Students
Vocabulary acquisition is a fundamental foundation in early childhood development, especially for first-grade students who are just entering formal language learning. Optimizing vocabulary acquisition can be supported through the implementation of interactive learning tools such as audiovisual animations. This study aims to describe the impact of audiovisual animation on vocabulary acquisition in early-grade elementary school students. Using a library research approach, data was collected through a comprehensive search of various scientific literature, including journal manuscripts, textbooks, and relevant previous research reports. The analysis phase included information condensation/reduction, data presentation, and drawing qualitative-descriptive conclusions. The research findings indicate that the use of animated audiovisual media has a significant positive impact on students' vocabulary acquisition. The harmonious collaboration between moving images and sound effects has been shown to improve students' focus, motivation to learn, active participation, and retention through adaptive and contextual presentation of material. A synthesis of various studies consistently confirms the reliability of this media in helping children understand, record, and apply new vocabulary. Therefore, audiovisual animation has great potential to be used as an adaptive alternative instructional media in grade I of elementary school.
The Effect of Staff Accountability on the Quality of E-Procurement Services at the Logistics Bureau
This study aims to examine the effect of staff accountability on the quality of e-procurement services at the Logistics Bureau. Accountability is regarded as a fundamental principle of good governance that ensures transparency, responsibility, and efficiency in the implementation of public procurement services. This research employed a quantitative approach using a survey method, with data collected through questionnaires distributed to employees and service users. The collected data were analyzed using descriptive and inferential statistical techniques, including simple linear regression, to determine the relationship between staff accountability and service quality. The findings indicate that staff accountability has a positive and significant effect on the quality of e-procurement services. Employees who demonstrate higher levels of responsibility, transparency, and compliance with procurement regulations contribute to faster, more accurate, and more reliable service delivery. These results suggest that strengthening staff accountability through continuous training, effective supervision, and performance evaluation can improve the overall quality of e-procurement services. The study concludes that accountability is a key determinant in enhancing public service performance and recommends that government institutions reinforce accountability practices to achieve more effective, efficient, and transparent procurement processes.
Training Needs Analysis for the Level II National Leadership Training (PKN) to Enhance Strategic Leadership Competence (A Case Study at the Ministry of Finance)
Bureaucratic transformation, the strengthening of the merit system, and the implementation of talent management require Junior High-Level Leadership Officials (JPT Pratama) to possess strategic leadership competencies capable of anticipating change and navigating organizational complexity. However, the low proportion of JPT Pratama officials who have completed the Level II National Leadership Training (PKN Tingkat II) indicates that leadership competency development has not yet been optimized to meet organizational needs. This study aims to analyze the necessity of conducting PKN Tingkat II to enhance strategic leadership competencies within the Ministry of Finance, as well as its implications for strengthening the merit system, talent management, and succession planning. A qualitative approach with a case study design was employed, utilizing document analysis, observation, in-depth interviews, and Focus Group Discussions (FGDs); the data were analyzed thematically based on theories of Training Needs Analysis and strategic leadership. The findings reveal that the need for PKN Tingkat II is driven by organizational, job-related, and individual requirements. Furthermore, the program contributes to enhancing strategic leadership competencies—specifically in leading change, strategic decision-making, cross-organizational collaboration, coaching and mentoring, and professional networking. The study also demonstrates that PKN Tingkat II constitutes a strategic organizational necessity that supports the implementation of the merit system, talent management, and succession planning. Consequently, PKN Tingkat II should be positioned as a strategic organizational investment integrated with talent development to ensure the continuity of professional, adaptive, and competitive bureaucratic leadership.
The Concept of Diversion as a Measure to Address Children in Conflict with the Law
This study aims to describe the position of diversion in the resolution of cases involving children. The handling of cases involving children differs significantly from those involving adult offenders; the process must take the child's psychological state into account to avoid causing further trauma. This study employs a library research method—a scientific approach that focuses on examining written sources as primary data. A qualitative approach is utilized, with data gathered from various literature sources, including law books, articles, scholarly papers, and online resources. Data analysis is conducted using an inductive method. The findings indicate that child protection is a shared responsibility involving parents, the community, the government, and the state. While every effort should be made to prevent children from coming into contact with the legal system, if such contact occurs, the case resolution process must prioritize the child's status and psychological well-being. For children facing legal issues or criminal charges, it is crucial to prioritize a resolution method commonly known as "diversion." Maximizing the use of diversion is a vital step toward ensuring optimal protection for children.
The Influence of Algorithm Transparency, Trust, Price Perception, Service Quality, and Ease of Use on Marketplace Consumer Loyalty
This study aims to analyze the influence of algorithm transparency, trust, price perception, service quality, and ease of use on the loyalty of marketplace consumers in Sumenep Regency. A non-probability sampling technique was employed, with data collected via Google Forms from 200 active users of major marketplaces—such as Shopee, TikTok Shop, and Lazada—residing in Sumenep Regency. Data analysis was conducted using SPSS. The results indicate that algorithm transparency, trust, price perception, service quality, and ease of use have a positive and significant impact—both individually and simultaneously—on marketplace consumer loyalty in Sumenep Regency.
Representation of Gender Roles in the Household in the Film Sore Istri dari Masa depan (Semiotic Analysis of John Fiske)
This study aims to analyze the representation of gender roles in the household in the film Sore: Istri dari Masa Depan using John Fiske's semiotic analysis. Although the film presents a seemingly progressive futuristic narrative, the main issue addressed is whether it genuinely challenges domestic stereotypes or instead perpetuates patriarchal culture. Utilizing a qualitative descriptive-interpretive method, data was collected through scene observation and documentation, then analyzed across three semiotic levels: reality, representation, and ideology. The results indicate that the film does not represent an equal division of roles but rather operates as pseudo-feminism. At the reality level, the female character is burdened with emotional labor as the husband's caregiver and savior. At the representation level, cinematic techniques manipulatively romanticize the wife's suffering and sacrifices. At the ideology level, the film perpetuates patriarchal hegemony by reinforcing the myth of women as natural caregivers. In conclusion, the film uses the illusion of female independence as an aesthetic veil to maintain traditional patriarchal power structures in the domestic sphere.
The Role of the Indonesian Attorney General's Office in Capital Market Law Enforcement (a Case Study of PT Asuransi Jiwasraya)
The capital market serves as a strategic instrument in national economic development, acting as a vehicle for fund mobilization and investment. However, the complexity of transactions within the capital market sector also creates opportunities for financial crimes that result in state financial losses and diminished investor confidence. One of the most significant cases involves corruption at PT. Asuransi Jiwasraya (Persero), characterized by the misuse of investments through capital market instruments. This study aims to analyze the authority and role of the Indonesian Attorney General's Office (Kejaksaan RI) in capital market law enforcement and to examine its implementation in handling the PT. Asuransi Jiwasraya case. The study employs a normative legal research method, utilizing statutory, conceptual, and case-based approaches. Legal materials were gathered through a literature review comprising primary, secondary, and tertiary sources and analyzed qualitatively using a descriptive-prescriptive method and deductive reasoning. The findings indicate that the Indonesian Attorney General's Office possesses strategic authority as “dominus litis” within the criminal justice system to investigate and prosecute corruption crimes related to the capital market sector, provided the element of state financial loss is established. In the PT. Asuransi Jiwasraya case, the Office successfully proved the abuse of authority, investment manipulation, and state financial losses amounting to IDR 16.81 trillion; it also applied corporate criminal liability and utilized "follow the money" and "follow the asset" approaches in its efforts to recover state assets. The study concludes that the role of the Indonesian Attorney General's Office is not only vital for repressive law enforcement but also contributes to strengthening capital market governance, enhancing legal certainty and investor protection, and fostering the integrity of the national financial system.
Law Enforcement by the Civil Service Police Unit (Satpol PP) in Addressing Street Vendors' Violations of the Regional Regulations of Palembang City Through a Humanistic and Restorative Approach
Street vendors (Pedagang Kaki Lima or PKL) contribute significantly to local economic development and community livelihoods in Palembang City. However, their activities often conflict with regional regulations governing public order and the use of public spaces, creating challenges for law enforcement authorities. This study aims to analyze the law enforcement efforts undertaken by the Palembang City Civil Service Police Unit (Satpol PP) in addressing violations committed by street vendors through humanistic and restorative approaches. The research employs a normative legal method supported by primary data using a descriptive-analytical approach. Data were collected through literature review, analysis of statutory regulations, and examination of law enforcement practices implemented by the Palembang City Civil Service Police Unit. The findings reveal that law enforcement has been carried out through preventive, persuasive, and proportionate repressive measures. Humanistic enforcement is reflected in legal education, dialogue, guidance, warning letters, and relocation opportunities, while the restorative approach emphasizes restoring public order without disregarding the economic rights of street vendors. Effective enforcement therefore requires collaboration between legal authorities, local government, and community empowerment programs to achieve sustainable public order and social justice.
Digital Transformation in Enhancing Leadership Effectiveness at the Makassar City Regional House of Representatives (DPRD)
This study aims to analyze the role of digital transformation in enhancing leadership effectiveness at the Regional House of Representatives (DPRD) of Makassar City. The rapid advancement of information technology has encouraged public sector organizations to adapt by implementing digital systems in administrative processes, organizational communication, and public service delivery. This research employed a qualitative method with a descriptive approach. Data were collected through in-depth interviews, direct observation, and document analysis involving leaders and employees of the Makassar City DPRD. Data were analyzed using the Miles and Huberman interactive model, which consists of data reduction, data display, and conclusion drawing and verification. The findings indicate that digital transformation has a positive impact on leadership effectiveness by accelerating organizational communication, strengthening work coordination, improving decision-making processes, and increasing the efficiency of administrative services. Nevertheless, several challenges remain, including limited digital competencies among employees, resistance to organizational change, and inadequate technological infrastructure. The study concludes that the successful implementation of digital transformation requires adaptive leadership, continuous human resource capacity development, and the reinforcement of a technology-oriented organizational culture.
Financial Report Performance Analysis of PT. Taspen Life Using Common Size and Trend Analysis Methods for 2022–2024
This study aims to determine the performance of financial reports at PT. Taspen Life for the period 2022-2024. This study uses the common size and trend method. Where the common size and trend methods are several ways to measure the proportion of each component and the company's financial performance. The research method used in this study is descriptive quantitative. The data collection techniques carried out by the researcher are documentation and data obtained from the annual report of PT. Taspen Life. Analysis using Common Size in the financial statements of PT. Taspen Life is reviewed from the company's balance sheet report consisting of assets, liabilities, and equity. The results show that the company's total assets have increased, the company's liabilities have fluctuated, namely an increase in 2023, then decreased in 2024. Meanwhile, the company's equity increased in 2023 and decreased again in 2024. When viewed from the trend analysis, assets and liabilities increased in 2024 while the company's equity decreased in 2024. Then the results of the analysis using Common Size in the financial statements of PT. Taspen Life's income statement shows a decline in revenue due to reduced premium income and other income, while expenses also decreased. A trend analysis of the company's income statement shows an increase in current year profit due to increased income from the company's investment returns.
From Manual Bookkeeping to Smart Accounting: The Impact of Digital Literacy and Financial Literacy on the Adoption of Accounting Technology in MSMEs
Business Asset Diversification as an Implementation of the Financial Behavior of Madurese Merchants in Managing Warung Madura
Warung Madura represents a rapidly growing micro-enterprise sector in Indonesia, managed by ethnic Madurese merchants characterized by distinct cultural values, religiosity, and a strong work ethic. However, research into the financial behavior of *Warung Madura* merchants—specifically integrating cultural values ​​with modern financial accounting perspectives—remains limited. This study aims to analyze the financial behavior of ethnic Madurese merchants in managing their *Warung Madura* businesses and to uncover the influence of cultural values ​​and religiosity on financial decision-making and business sustainability. A qualitative approach utilizing an ethnographic model was employed. Data were collected through participant observation, in-depth interviews, documentation, and cultural mapping, and subsequently analyzed using coding techniques, including open, axial, and selective coding. The results indicate that the merchants' financial behavior is shaped by values ​​such as hard work, religiosity, honesty, and kinship; these values ​​are reflected in capital management, the separation of personal and business finances, simple financial record-keeping, cash flow control, risk management, and business asset diversification. Key findings reveal that asset diversification serves as a primary strategy for strengthening capital, maintaining financial stability, and supporting business sustainability. The study’s novelty lies in its integration of a Madurese cultural ethnographic approach with modern financial accounting perspectives to explain the financial behavior of *Warung Madura* merchants, thereby enriching the study of culture-based behavioral finance within the micro-enterprise sector.
The Effect of Digitalization and the Work Environment on Employee Performance at STPN Yogyakarta
This study aims to analyze the influence of digitalization and work environment on employee performance at the National Land College (STPN) Yogyakarta. A quantitative associative research approach was employed, involving 47 employees as respondents. Data were collected through questionnaires, observation, and documentation and analyzed using multiple linear regression, t-test, F-test, Pearson correlation, and coefficient of determination (R²). The results show that digitalization has a significant positive effect on employee performance, with a t-count of 2.940 > t-table 1.680 and a significance value of 0.005 < 0.05. The work environment also has a significant positive effect, with a t-count of 3.980 > 1.680 and a significance value of 0.000 < 0.05. Simultaneously, digitalization and work environment significantly influence employee performance, with an F-count of 49.275 > 3.204 and a significance value of 0.000 < 0.05. The coefficient of determination indicates that both variables explain 69.1% of employee performance, while 30.9% is influenced by other factors. Pearson correlation results indicate strong relationships between digitalization and performance (r = 0.762) and work environment and performance (r = 0.794). These findings highlight the importance of digitalization and a conducive work environment in improving employee performance.
The Effect of Profitability, Solvency, and Company Growth on Corporate Social Responsibility Disclosure
This study aims to examine the influence of Company Profitability, Solvency, and Growth on Corporate Social Responsibility Disclosure. The sample of this study is 19 companies listed on the Indonesia Stock Exchange using the purposive sampling method. The analysis technique used is multiple linear regression. The results of the study show that Profitability and Company Growth partially or simultaneously do not have a significant effect on Corporate Social Responsibility Disclosure, while Solvency itself has a significant effect on Corporate Social Responsibility Disclosure. The Adjusted R Square value of 0.109 indicates that the three independent variables are only able to explain 10.9% variation in CSR disclosure. It was concluded that the company's decision to disclose CSR was not influenced by the company's financial condition, but rather the fulfillment of regulations and corporate social responsibility.
Optimizing Maritime Training Participant Satisfaction: The Mediating Role of Perceived Value and Fees
Competent maritime human resources are crucial for the success of the maritime transportation industry. The Surabaya Maritime Polytechnic faces the challenge of unstable training participant numbers due to intense competition. This study aims to analyze the influence of service quality, infrastructure, and training rates on customer satisfaction, with perceived value as an intervening variable. The research method uses a quantitative explanatory approach through Structural Equation Modeling based on Partial Least Squares with SmartPLS. Data were collected using a questionnaire from one hundred and fifty respondents using a purposive sampling technique. The results analyze the direct and indirect relationships between variables to formulate a service model. In conclusion, strengthening perceived value supported by excellent service quality, adequate facilities, and proportional rates is a key strategy for increasing satisfaction. These results are crucial as managerial recommendations for institutions in making sustainable strategic decisions.
The Role of the Merah Putih Village Cooperative in Improving Community Welfare in Pondok Petir, Depok
This study examines the role of the Merah Putih Village Cooperative (KDMP) in enhancing community welfare in Pondok Petir, Depok, West Java. A qualitative method was employed to gain an in-depth understanding of the cooperative's functions and its socio-economic impact on the local community. Data were collected through interviews, observations, and document analysis, with findings interpreted through the lenses of classical utilitarian welfare theory, neoclassical welfare theory, and the new contractarian approach. The results indicate that KDMP Pondok Petir, with 147 active members, supplies essential commodities—such as rice, eggs, cooking oil, and mineral water—at prices below market rates. Sourcing rice directly from farmers in Cianjur shortens the supply chain, reduces intermediary margins, and creates dual benefits: affordable prices for consumers and improved market access for producers. Lower prices reduce household food expenditures, freeing up disposable income for education, healthcare, and savings; this enhances consumer utility and purchasing power, particularly amidst local inflation of approximately 3% per year in Depok. The study concludes that KDMP has positively contributed to community welfare by lowering food costs, improving market access for farmers, and strengthening public trust in cooperative institutions. However, the cooperative currently faces limitations regarding commodity variety and remains reliant on manual bookkeeping. Strengthening institutional capacity, digitizing financial administration, and diversifying business activities are recommended to maximize KDMP's potential for fostering sustainable welfare improvements.
Level Of Public Trust In The Economic Census And Its Impact On Increasing The Accuracy Of Decil Determination For Public Welfare
The 2026 Economic Census (SE 2026) is a national data collection initiative serving as the foundation for updating the National Socio-Economic Single Data (DTSEN), which is used to classify the population's welfare levels into ten deciles. However, its implementation faces challenges regarding public resistance and low trust, potentially compromising data accuracy and the precision of decile assignments. This study aims to measure public trust in SE 2026, identify its determining factors, and analyze its impact on the accuracy of welfare decile classification. Employing a mixed-methods approach—comprising a survey of 100 respondents in the Kemandungan area of ​​Tegal City and in-depth interviews with 20 key informants—the study finds that public trust levels range from low to moderate. Dominant factors influencing this include concerns regarding data confidentiality, taxation issues, and the fear of losing access to social assistance. Analysis reveals a significant causal link between low trust and data inaccuracy, which in turn leads to errors in decile classification and the mis-targeting of social assistance programs. The study recommends strengthening inclusive public communication strategies, engaging local figures, and ensuring transparency in data management to build public trust and facilitate the implementation of well-targeted policies.
The Authority of Customary Institutions in Dispute Resolution for Community Reconciliation
Under prevailing national law, dispute resolution typically occurs through a formally regulated court process. However, this formal system has often failed to satisfy the parties involved or other seekers of justice. Sources of dissatisfaction include the lengthy duration, high costs, and a process that is consistently convoluted and rigid. To address these issues, one alternative is to revitalize existing community-based customary institutions—ranging from the *kaum* (extended family/lineage) and *suku* (clan) levels to the *Kerapatan Adat Nagari* (KAN/Village Customary Council)—thereby achieving the desired justice through a process where there are no winners or losers. The research aims to identify the types of disputes handled by these customary institutions, understand the dispute resolution processes employed, and determine the obstacles faced by these institutions during resolution. This study employs a socio-legal research approach, with data collected through observation, interviews, and documentation. The findings indicate that the types of disputes handled at the *kaum* level include *sako* (customary titles/rights), *pusako* (ancestral property), inheritance, divorce, boundary disputes, sales and purchases, debts, and criminal matters. Similarly, at the *suku* (clan) level, the disputes or conflicts that frequently arise are the same: *sako*, *pusako*, inheritance, divorce, boundary disputes, sales and purchases, debts, and criminal matters. However, at the *Kerapatan Adat Nagari* (KAN) level, the disputes are limited to only two types: *sako* and *pusako*. Regarding the resolution process, at the *kaum* level, disputes are settled in a familial manner involving members of the same lineage through deliberation (*musyawarah*), with the *Mamak Kaum* or *Andiko Ketek* acting as the arbitrator or mediator. At the *suku* level, the process involves a third party from outside the disputing group—a procedure known as *Musyawarah Suku* (Clan Deliberation)—with a *Mamak Adat* holding the title of *Datuk* serving as the arbitrator or mediator. At the *Kerapatan Adat Nagari* (KAN) level, the process is as follows: The proceedings are opened by the KAN Secretary, followed by opening remarks from the KAN Chairperson; the KAN Chairperson then hands the proceedings over to the customary tribunal; a question-and-answer session takes place involving the tribunal head, the plaintiff, the defendant, and the panel of adjudicators; the panel deliberates; a site visit is conducted; both parties report whether or not they accept the site visit findings; a preliminary record of proceedings is drafted; and finally, a definitive ruling is issued. Research findings indicate that the customary institutions within the *Nagari* continue to play a role in resolving disputes at the community level. However, obstacles frequently encountered during the dispute resolution process include: first, issues stemming from the parties themselves, such as egoism and an inability to articulate their positions clearly; second, limitations among the ninik mamak (customary leaders), who may lack the analytical skills and experience necessary to provide effective solutions; and third, challenges at the Kerapatan Adat Nagari (KAN) level, such as data issues, a lack of professionalism, and instances where individuals hold vested interests in the dispute. Based on the foregoing, it is evident that customary institutions remain significant in resolving disputes within *Nagari* indigenous communities; thus, their existence must be safeguarded and preserved so that customary authority and institutions can endure alongside state institutions—which, while possessing greater legal certainty and formal power, do not always guarantee the delivery of the justice sought by the community.
Stylish but Broke: The Relationship between Social Media Self-Presentation, Lifestyle, and Financial Planning as a Mediator of Young People's Financial Awareness
Social media (Instagram, TikTok, Snapchat) encourages young people, including those in Indonesia, to project an image of their lifestyle and social status online, but this frequently leads to the'stylish but broke' phenomenon, in which a polished visual image contrasts with their actual financial circumstances due to conspicuous consumption, materialism, and social pressure. The purpose of this study is to investigate the link between social media use and lifestyle on young people's financial awareness, with financial planning serving as a mediating variable to explain how digital exposure might translate into an understanding of appropriate financial management practices. A sample of 100 respondents was found acceptable for PLS-SEM analysis. Primary data were acquired using an online survey with a standardised questionnaire. The study's participants were young people who use social media regularly. Purposive sampling was used. The study's findings show that social media use and lifestyle have a favourable impact on financial planning, while financial planning has a positive and substantial impact on the younger generation's financial awareness. Furthermore, financial planning has been proven to operate as a full mediator, bridging the relationship between social media use and lifestyle on financial awareness. These data imply that the influence of social media and lifestyle on financial behaviour is indirect, rather occurring through individuals' capacity to arrange their finances.
The Influence of Firm Size and Firm Age on the Financial Performance of Banks Listed on the Indonesia Stock Exchange (IDX) in 2024–2025
Financial performance is a crucial indicator for assessing a banking company's ability to generate profit and maintain business sustainability. However, prior research regarding the impact of firm size and firm age on financial performance has yielded inconsistent findings. This study aims to analyze the influence of firm size and firm age on financial performance—proxied by Return on Assets (ROA)—among banking companies listed on the Indonesia Stock Exchange (IDX) during the 2024–2025 period. A quantitative approach was employed using secondary data obtained from the annual financial reports of the banking companies. The study population comprised 48 banking companies; a saturated sampling technique was used, meaning the entire population served as the sample, resulting in 96 observations. Data analysis was conducted using panel data regression with the aid of EViews 13 software. The results indicate that firm size has a negative and significant effect on financial performance, whereas firm age has a positive and significant effect. Furthermore, firm size and firm age simultaneously exert a significant influence on financial performance. The study concludes that a company's operational experience plays a role in enhancing financial performance, whereas an increase in firm size is not necessarily accompanied by an increase in profitability.
Analysis of the Acceptance and Usage of the Audit Tools and Linked Archive System (ATLAS) Using the Technology Acceptance Model (TAM) Among Taxation Accounting Students at the Islamic University of Indonesia
The development of information technology has driven digital transformation in the audit profession, making mastery of audit applications a necessary competency for prospective auditors. One application developed to support the implementation of risk-based audits in Indonesia is the Audit Tools and Linked Archive System (ATLAS). However, the success of implementing this application in an educational environment is influenced by the level of user acceptance of the technology used. This study aims to analyze the acceptance of ATLAS among Tax Accounting students at the Islamic University of Indonesia using the Technology Acceptance Model (TAM) focusing on the constructs of Perceived Ease of Use (PEOU), Perceived Usefulness (PU), and Behavioral Intention to Use (BI). The study used a quantitative approach with a survey method of 128 students who had taken the Auditing course. Data were collected through a questionnaire using a five-point Likert scale and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results of the study indicate that Perceived Ease of Use has a positive and significant effect on Perceived Usefulness and Behavioral Intention to Use, while Perceived Usefulness also has a positive and significant effect on Behavioral Intention to Use. These findings indicate that students' perceptions of the ease and usefulness of ATLAS are the main factors driving their intention to use the application in audit learning. This study concludes that the implementation of ATLAS has the potential to support the development of technology-based audit learning and improve students' readiness to face digital transformation in the audit profession.
Public Relations Strategy of the Directorate General of PSDKP in Socializing the Utilization and use of the Vessel Monitoring System (VMS)
This study analyzes the communication strategy of the Public Relations Division of the Directorate General of Marine and Fisheries Resources Surveillance (Ditjen PSDKP) in socializing the Vessel Monitoring System (VMS) to fishing vessel owners and fisheries business operators. Using a qualitative case study approach, data were gathered through participant observation, semi-structured interviews with PR staff, and documentation of socialization activities. Data analysis involved reduction, presentation, and conclusion drawing. The findings reveal that the PR Division employed an integrated communication strategy utilizing digital media, social media, mass media, face-to-face communication, public outreach forums, and exhibitions to engage diverse audiences. A two-way communication approach enhanced public understanding of VMS functions, benefits, and importance while fostering participatory government-public relationships. The study concludes that a well-planned communication strategy, supported by appropriate media selection and effective message delivery, significantly contributes to VMS socialization effectiveness and strengthens Ditjen PSDKP's institutional image as an informative and responsive government agency.
The Role of Indigenous Peoples in Natural Resource Management Based on the Dimensions of Legal Philosophy
Indigenous customary law communities play a strategic role in natural resource management through customary law and local wisdom oriented toward environmental sustainability. However, natural resource management in Indonesia still faces various challenges, including excessive exploitation, weak recognition of customary rights, and inadequate legal protection for indigenous communities. This study aims to analyze the role of indigenous customary law communities in natural resource management and the legal protection of their rights from a legal philosophy perspective. The research employs normative legal research using statutory and conceptual approaches. Primary, secondary, and tertiary legal materials were analyzed qualitatively. The results show that indigenous communities contribute significantly to environmental conservation through customary norms, local wisdom-based management systems, and social monitoring mechanisms that promote balance between human interests and environmental sustainability. From a legal philosophy perspective, these practices reflect justice, utility, and sustainability. Legal protection is constitutionally recognized under Article 18B paragraph (2) and Article 28I paragraph (3) of the 1945 Constitution. However, implementation remains constrained by conditional recognition, uncertainty over customary rights, and conflicts over natural resource control. Therefore, stronger legal policies are needed to ensure certainty, effective recognition, and equitable protection.
A Juridical Analysis of Mediation in the Resolution of Land Disputes Based on Regulation of the Minister of Agrarian Affairs and Spatial Planning/National Land Agency (ATR/BPN) Number 21 of 2020
Land disputes remain a recurring legal issue in Indonesia and require effective resolution mechanisms that promote peaceful settlement while ensuring legal certainty for the parties involved. One available mechanism is mediation, as regulated under Regulation of the Minister of Agrarian Affairs and Spatial Planning/Head of the National Land Agency (ATR/BPN) Number 21 of 2020 concerning the Handling and Resolution of Land Cases. This study aims to analyze the legal framework governing mediation in land dispute resolution under the regulation and to assess the extent to which it provides legal certainty for disputing parties. This research employs a normative juridical method using a statutory and conceptual approach. Primary, secondary, and tertiary legal materials were collected through library research and analyzed qualitatively using a deductive approach. The findings indicate that Regulation Number 21 of 2020 clearly regulates the position of mediation, the parties involved, the mediator, mediation procedures, and the legal consequences of mediation outcomes. The regulation also reflects key principles of Alternative Dispute Resolution, including voluntariness, deliberation, party participation, mediator neutrality, and consensus-based settlement. Therefore, the regulation provides a clear legal framework that supports legal certainty and encourages effective and peaceful resolution of land disputes.
Legal Protection for Students Participating in Demonstrations: An Analysis of Law Number 9 of 1998 Concerning Freedom of Expressing Opinions in Public
This study examines legal protection for students in exercising their right to express opinions in public under Law Number 9 of 1998 concerning Freedom of Expressing Opinions in Public, focusing on the reciprocal relationship between Articles 6 and 13 and the challenges of implementation in practice. This study employs a normative juridical method using a statutory approach and a conceptual approach, with the Corrupted Reformation movement presented as an empirical illustration. The findings indicate that Law Number 9 of 1998 establishes a reciprocal legal protection framework through three layers of mechanisms: the definitional and legitimizing layer under Articles 1 and 2; the balancing layer concerning rights and obligations under Articles 5, 6, and 8; and the procedural and sanction-based layer under Articles 9–11 and 15–18. Applying Lawrence M. Friedman's legal effectiveness theory, the study finds that the implementation of such protection continues to face challenges involving the legal substance, legal structure, and legal culture, which mutually reinforce one another. Consequently, normative legal protection cannot be effectively realized without simultaneous improvements across all three dimensions.
The Effectiveness of the Eco-Pesantren Program in Creating Economic Value Through Green Product Development at Baitul Hikmah Islamic Boarding School, Tempurejo, Jember
This study examines the implementation of the eco-pesantren concept in integrating green economy principles at Pondok Pesantren Baitul Hikmah Tempurejo, Jember. Environmental degradation, climate change, and socioeconomic inequality have increased the need for sustainable development based on Islamic values, where humans are regarded as khalifah fil-ardh with the responsibility to preserve nature. Using a descriptive qualitative approach, data were collected through observations, in-depth interviews, documentation, and source triangulation to ensure credibility. The findings indicate that the eco-pesantren program effectively integrates environmental education into the pesantren curriculum, promotes waste management practices, and develops students’ entrepreneurial skills through the Santri Tani Milenial program. Green products, including organic agricultural products and recycled goods, contribute to strengthening the pesantren’s economic independence while equipping students with practical competencies in environmentally friendly agribusiness. Furthermore, partnerships with local communities, government institutions, and business stakeholders support the sustainability of green enterprises by providing financial assistance, technical guidance, and market access. These findings demonstrate that the eco-pesantren model offers a sustainable framework for integrating Islamic education, environmental stewardship, and local economic development.
Legal Accountability for State Financial Misappropriation in Government Procurement Based on Corruption Court Decision Number 11/Pid.Sus-TPK/2025/PN Plg
Corruption in public procurement remains one of the most significant challenges to public financial governance in Indonesia, particularly when it results in financial losses to the state through the abuse of authority and non-compliance with contractual obligations. This study aims to analyze the forms of state financial misappropriation and the legal accountability of the defendant based on Corruption Court Decision Number 11/Pid.Sus-TPK/2025/PN Plg. The research employs a normative legal approach using statutory and case approaches. Primary legal materials consist of legislation and court decisions, while secondary legal materials include books, journal articles, and relevant legal doctrines. The collected legal materials were analyzed qualitatively using a descriptive-analytical method. The findings reveal that the misappropriation of state finances occurred through the implementation of construction work that failed to comply with contractual requirements regarding work volume and technical specifications, resulting in substantial financial losses to the state. The court found that the defendant had fulfilled the constituent elements of a corruption offense by unlawfully enriching another party through conduct that caused state financial losses. The decision demonstrates that criminal liability in corruption cases is established not only by proving the existence of state financial losses but also by demonstrating the abuse of authority, breaches of contractual obligations, and the causal relationship between the defendant's conduct and the resulting losses. The study concludes that strengthening internal oversight, ensuring compliance with procurement procedures, and reinforcing the principles of accountability and good governance are essential measures for preventing corruption in government procurement.
Comparison of Clinical Symptoms and Microbiological Results of Otomycosis Due to Candida SP. and Aspergillus SP. Infection in ENT Patients in Denpasar
Otomycosis is a superficial fungal infection of the external auditory canal that commonly occurs in tropical countries, including Indonesia. The disease is primarily caused by Aspergillus spp. and Candida spp., which exhibit distinct clinical manifestations and therapeutic responses. This study aimed to compare the clinical symptoms and microbiological findings of otomycosis caused by these two fungal pathogens among patients attending the Ear, Nose, and Throat (ENT) Outpatient Clinic in Denpasar. An analytical observational study with a cross-sectional design was conducted involving 41 patients diagnosed with otomycosis. Clinical examinations and ear swab specimens were obtained before antifungal therapy, followed by fungal identification using potassium hydroxide (KOH) preparation, Gram staining, and culture on Sabouraud Dextrose Agar (SDA). The results showed that Aspergillus spp. was the predominant causative organism, whereas Candida spp. was identified in fewer cases. Significant differences in clinical presentation were observed, with Aspergillus infections more frequently associated with severe itching and dark ear discharge, while Candida infections commonly presented with creamy white discharge and ear pain. These findings may support earlier empirical diagnosis and more appropriate antifungal management in resource-limited healthcare settings.