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This study discusses the construction system in Japan from the perspective of Sharia business management. Japan is known for its high construction standards, advanced technology, and disciplined work system. The study aims to analyze how Sharia business principles can be applied in the construction industry in Japan, particularly in workforce management, finance, and business ethics. Using a qualitative descriptive method, this research explores the firsthand experiences of construction workers in Japan and the policies that support Sharia business practices in the industry. The findings indicate that there are opportunities to implement Sharia concepts in human resource management and financial transparency.

This research aims to determine the financial management process of Bumi Serdang village in the perspective of Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management. This research is a type of descriptive research with a qualitative approach, namely the researcher conducted interviews with informants who were directly involved with activities in Bumi Serdang Village. Researchers used observation, interview and documentation data collection techniques as well as data analysis. The results of the research show that financial management in Bumi Serdang Village is as follows: (1) Financial management planning for Bumi Serdang village, Tungkal Ilir sub-district, Banyuasin Regency, namely the Village Secretary prepares a financial draft of village regulations regarding the Village APBDesa based on the RKPDesa. (2) Implementation of financial management in Bumi Serdang village, Tungkal Ilir sub-district, Banyuasin Regency, namely related to all village revenues and expenditures in the context of implementing village authority, carried out through the Village Cash Account. (3) Administration of the financial management of Bumi Serdang village, Tungkal Ilir District, Banyuasin Regency is carried out by Berdahara Village. (4) Reporting on the financial management of Bumi Serdang village, Tungkal Ilir sub-district, Banyuasin Regency, namely the Village Head submits a report on the realization of APBDesa implementation to the Banyuasin Regent in the form of a first semester report and a year-end semester report no later than the beginning of the year in accordance with the perspective of Permendagri No. 20 of 2018. (5 ) Accountability for the financial management of Bumi Serdang village, Tungkal Ilir sub-district, Banyuasin Regency. The Village Head submits an accountability report on the realization of APBDes implementation to the Regent of Banyuasin at the end of each fiscal year.

Nursing students need to have adequate competence related to patient safety. Patient safety is a system aimed at providing safe healthcare services, preventing incidents for patients, and improving patient services. Knowing students' perspectives is necessary to understand how they think in response to what they have done or learned about patient safety. It is critical to evaluate nursing students' perspectives on patient safety competency and assess their level of competence. The results can be used to formulate plans to improve students' proficiency in patient safety among healthcare professionals. The design of this research is descriptive, with 108 respondents participating in filling out the Patient Safety Survey (PSS) instrument. The research results analyze students' competencies in three domains, namely patient safety review, patient safety issues, and incident reporting. The analysis results show that in the domain of patient safety review, 79.63% of respondents have a good perspective. In the domain of patient safety issues, 71.30% of respondents had a good perspective. Similarly, in the incident reporting domain, the majority of respondents also had a good perspective, which was the highest among the other domains, at 83.33%. Overall, it can be concluded that the survey results indicate that the respondents have a good perspective, with 82 respondents out of a total of 108 respondents (75.93%). Students who have attended patient safety management lectures and completed clinical nursing practice have good competence in patient safety. Future research is expected to be conducted in various cultural and contextual backgrounds to enhance the understanding of variables that influence patient safety in nursing practice and education

Budget planning in Islamic educational institutions is a crucial factor in ensuring the sustainability and effectiveness of financial management. This article analyzes the strategies for preparing budget plans in Islamic educational institutions from operational and technical perspectives. Proper planning ensures the optimal allocation of resources to support the learning process, facility maintenance, and quality improvement in education. This study highlights the importance of transparency, accountability, and the use of performance-based approaches in budget management. Additionally, government regulations, stakeholder involvement, and the utilization of technology are key factors in enhancing the efficiency and effectiveness of budget planning in Islamic education. The findings of this study are expected to provide insights for Islamic education administrators in developing a more structured and sustainable financial strategy.

The archiving of case documents that have obtained permanent legal force (inkracht) at the State Administrative Court (PTUN) of Banjarmasin is a crucial aspect of judicial administration, serving to maintain the accuracy of legal documentation while supporting transparency and accountability within the judicial system. This process includes the recording, storage, and disposal of documents in accordance with applicable regulations, as stipulated by the Supreme Court and national archival regulations. From the perspective of Public Administration Theory, archival management must be conducted systematically and based on regulations to enhance the efficiency and effectiveness of judicial services. Meanwhile, according to the Theory of Judicial Transparency and Accountability, information openness in archival management plays a significant role in building public trust in the judiciary. Although PTUN Banjarmasin has implemented an archiving system that complies with established standards, challenges in the digitalization of archives remain an obstacle, particularly in terms of technology optimization and human resource readiness. Therefore, strengthening digital-based archival systems and enhancing judicial administrative capacity are strategic measures to improve document management efficiency, reduce the risk of loss or damage to physical archives, and reinforce judicial transparency and accountability.

The purpose of the Federal Capital Territory (FCT) of Abuja is to implement government directives in order to achieve national development goals. To accomplish this, recruitment and retention strategies in the civil service (CS) play a crucial role in providing the human resources needed. This study empirically investigates the recruitment and retention strategies applied in the FCT. The study utilized a survey method by distributing questionnaires to civil servants and conducting structured interviews to collect the necessary data to achieve the research objectives. To analyze the collected data, the study used the chi-square analytical technique. The findings reveal that the recruitment strategy in the CS is based on a combination of political and merit-based factors. Regarding employee retention, the study found that the CS has implemented relatively effective incentives to retain its workforce. However, while these incentives are sufficient for short-term retention, they are inadequate to retain skilled employees compared to the incentives offered by private companies. The recommendations from this study suggest that, in order to maintain a skilled workforce and enhance performance, the CS must implement more competitive incentives that are comparable to those offered by the private sector in order to attract and retain the best talent in the long run.

With a focus on Nigeria specifically, this study examined the country's external debt and economic growth from 1985 to 2014. The underdevelopment of Nigeria is one of the study's main issues economy. Measuring how external debt affects the country's growth is one of the study's goals. According to the theoretical perspective, external debt is a tool of fiscal policy that closes the savings gap. The ex-post facto method of design was the research design employed in this study. With GDP as the dependent variable and multilateral debt, Paris Club debt, London Club debt, promissory notes, and other debt as the independent variables, the findings were analyzed using the ordinary least square multiple regression analytical approach. The hypotheses were tested using the Pearson correlation and the student T-test. All types of external indebtedness contributed to the GDP's development, according to the data analysis, the Pearson While the dependent variable had a direct link with the other independent variables, GDP had an inverse association with Paris Club debt and promissory notes, as described by correlation. In order to reject the null hypotheses and accept the alternative hypotheses, the tested hypotheses showed that each independent variable had a positive influence and was significant to the effect of the dependent variable. According to the study's findings, Nigeria's economic growth is significantly impacted by external debt, and as a result, better management of these borrowings is advised in order to achieve sustainable growth.

I Gusti Ngurah Rai International Airport – Bali is one of the airports with the busiest flight traffic in Indonesia, for both domestic and international routes. The high intensity of operational activities on the airside demands optimal management of all supporting elements, one of which is Ground Support Equipment (GSE). GSE plays a vital role in supporting aircraft movements and handling baggage, cargo, and passengers. Therefore, the provision of well-organized Equipment Parking Area (EPA) facilities in the Make Up and Break Down areas is crucial to ensure smooth and safe operations on the apron. This paper aims to examine the effectiveness of EPA provision and management in supporting GSE work efficiency, while identifying challenges and providing solutions to various emerging problems. The method used is a descriptive qualitative approach through direct observation, field documentation, and analysis of the actual layout compared to the provisions of the Directorate General of Civil Aviation Regulation No. PR 21 of 2023 concerning Technical and Operational Standards for Civil Aviation Safety Regulations. This research also complements EPA management practices at other airports in Indonesia, to provide a constructive comparative perspective. The study results indicate that the current management of the EPA at I Gusti Ngurah Rai Airport is not optimal. The main problems identified include irregular parking of GSE vehicles, the absence of zoning based on vehicle type, minimal markings, and a weak monitoring system due to limited personnel. As a result, congestion often occurs on GSE operational routes, which can disrupt the smooth operation of ground handling services. Based on these findings, proposed improvements include redesigning the EPA layout based on vehicle classification, installing signs and vehicle flow maps in strategic areas, and implementing an integrated technology-based monitoring system such as CCTV and digital access control.

This study aims to describe and analyze: Governance of BUMDes based on reinventing local government. This study uses a qualitative approach with a multiple case study design. This research was conducted in three locations with BUMDes that have different levels of performance: BUMDes Tirta Mandiri (Ponggok Village, Klaten, Central Java): For example, BUMDes are successful. Sumber Rejeki BUMDes (Sumberagung Village, Jember, East Java): As an example of BUMDes with medium performance. BUMDes Tani Makmur (Sukorejo Village, Malang Regency, East Java): As an example of BUMDes that are still developing. The data obtained were analyzed qualitatively using the thematic analysis method. The stages of data analysis are as follows: (1) Data Collection (2) Transcription and Coding: (3) Thematic Analysis: (4) Data Triangulation. The results of the study show that BUMDes Governance based on local government reinventing includes Community Participation: Encouraging active community involvement in the decision-making process. Community participation in the management of BUMDes refers to four participations, namely (1) participation in planning, (2) participation in program implementation, (3) participation in assessment and evaluation, and (4) participation in the utilization of results. Transparency in governance refers to openness in providing information related to the management of BUMDes to the public. Document accessibility available, Complete and clear information, Open management processes, Regulatory framework that ensures transparency, Information written and communicated to stakeholders. Accountability in governance refers to legal accountability, process accountability, program accountability. BUMDesa innovation as a new idea aims to initiate, improve and improve community entrepreneurship. Innovation in products and services. Innovation in BUMDes includes the creation of new products, improving the quality of existing products, and developing services that are relevant to the needs of the community and the market. Service innovation includes improving ways of providing services that are faster, more convenient, or more in line with customer needs.

This study analyzes the potential of local wisdom in the development of tourism villages in Indonesia, with a focus on local economic empowerment. Local wisdom, which includes traditions, culture, art, and social systems, is often not documented or utilized to its full potential in the tourism sector. Through a qualitative approach, this study explores how local wisdom can be used as the main attraction in the development of independent and sustainable tourism villages. Several tourist villages that have managed local wisdom effectively, such as Osing Village and Reog Village, are used as examples in this study. The findings show that although many villages have great cultural potential, many have not yet utilized digital technology in promoting their local wisdom. Better documentation and the use of technology such as digital platforms can increase the visibility of tourist villages and expand the market. In addition, local economic empowerment is achieved through the management of local wisdom that involves the community in all development processes. This study provides recommendations for strategies to optimize the utilization of local wisdom, including increased documentation, community involvement, and the use of digital technology, to create highly competitive tourist villages and make a real contribution to local economic empowerment.

The phenomenon of sea fencing in Tangerang's coastal areas has sparked various debates from legal, social and environmental perspectives. This action raises questions regarding compliance with the principles of international law of the sea, particularly the 1982 United Nations Convention on the Law of the Sea (UNCLOS), which regulates public access rights to waters. In the context of national law, regulations such as Law No. 32/2014 on Maritime Affairs and Law No. 1/2014 on the Management of Coastal Areas and Small Islands emphasize that public access to the sea must be managed in a fair and sustainable manner. This research aims to examine the juridical aspects of sea fencing using the approaches of international law of the sea and Indonesian national law. The method used is a literature study by analyzing various legal sources, scientific journals, and similar case studies in other countries. Descriptive-analytical analysis was conducted to assess the conformity of sea fencing with UNCLOS principles as well as its impact on the rights of coastal communities and the environment. The results of the study show that sea fencing in coastal Tangerang has the potential to violate the principles of UNCLOS 1982 and harm coastal communities who depend on the sea as a source of life. In addition, this action also risks causing ecological impacts that can disrupt the balance of the coastal environment. Therefore, stricter regulations and effective supervision are needed to ensure that marine area utilization policies remain in line with international and national law and do not harm the public interest.

This study analyzes the implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) at Alfapro Stationery. The analysis results indicate that Alfapro Stationery has applied several basic principles of SAK EMKM in preparing its financial statements, such as recognizing fixed assets based on acquisition costs, recording inventory, and recognizing revenue and expenses. The financial statements prepared include the statement of financial position, income statement, and notes to the financial statements, supported by a computer-based accounting system (AIO System) that helps generate automatic financial reports every month, thereby increasing accuracy and transparency. However, Alfapro Stationery has not been able to separate personal and business assets, violating the "Separate Economic Entity" concept, which is fundamental in preparing financial statements according to SAK EMKM. Although the company's financial statements formally appear to meet the requirements of SAK EMKM, the lack of clear separation between personal and business assets indicates non-compliance with the standard. Further research can focus on a more in-depth analysis of the effectiveness of the internal control system, evaluating the impact of the latest technology on store operations, better human resource management strategies, and comparative studies with other UMKM that have best practices. This aims to provide broader perspectives and innovative solutions to be implemented at Alfapro Stationery.

This study examines profitability determinants of Indonesian manufacturing firms, emphasizing sustainable practices. Using a systematic literature review and regression analysis of secondary data from publicly-traded firms, the research analyzes the impact of financial factors (working capital, size, growth) and environmental considerations (green supply chain, sustainable finance) on profitability. Findings provide recommendations for firms, policymakers, and stakeholders to enhance profitability and environmental sustainability amidst climate change challenges.

The maritime industry is undergoing rapid technological transformation, yet the role of scientific paradigms in shaping technological decision-making remains underexplored. This study examines how epistemological reasoning influences leadership approaches to technological innovation in maritime business management. The research is motivated by the need to bridge the gap between theory and practice, ensuring that technological advancements are implemented with structured decision-making rather than reactive adaptation. This study provides an original contribution by evaluating the intersection of leadership, epistemology, and technological adoption—a perspective largely overlooked in previous maritime innovation research. While digital transformation is widely discussed, few studies address how structured epistemological reasoning affects decision-making in technology adoption. The research seeks to answer: To what extent do scientific paradigms influence technological decision-making in maritime leadership, and what challenges hinder epistemological integration? Using a qualitative methodology, the study engages industry experts, lecturers, and postgraduate students, applying thematic and comparative analysis to explore epistemological competency development and sustainable innovation. Results indicate that leadership adaptability and epistemological literacy significantly enhance digital transformation efforts, yet barriers such as regulatory constraints and resistance to structured reasoning persist. The study concludes that embedding epistemology into maritime education and leadership training is essential for ensuring sustainable, data-driven technological decision-making in the industry.

The maritime industry requires financially literate and strategically competent professionals to navigate challenges in shipping management, business sustainability, and economic resilience. However, vocational maritime education often lacks practical financial training and sustainability-driven business strategies, creating gaps between academic learning and industry needs. This research addresses these gaps by analyzing how maritime education aligns with financial sustainability and business competency development. Unlike previous studies that separately examine maritime education or financial sustainability, this research integrates expert insights, graduate experiences, and educator perspectives to develop a holistic framework for maritime business and financial training. The findings contribute to policy discussions on improving vocational curricula and bridging industry-academia gaps. This study investigates the effectiveness of maritime vocational education in developing competencies in financial decision-making, economic resilience, and business sustainability. It evaluates curriculum alignment with industry demands and identifies key areas for enhancement. A qualitative research design was used, incorporating semi-structured interviews with 13 maritime professionals, 4 educators, and 33 graduates. Thematic analysis was applied to assess vocational training effectiveness in financial sustainability and business resilience. Findings reveal strong technical competency but gaps in financial literacy and sustainability-driven business strategies. Maritime education programs scored 9/10 in effectiveness, but practical applications of financial decision-making and risk management need reinforcement. This study provides actionable insights for vocational training reforms, emphasizing applied financial education, industry collaboration, and sustainability-driven business strategies. The findings support future curriculum development to equip maritime professionals with enhanced financial and managerial competencies for industry leadership.

The rapid advancement of information and communication technology has transformed and opened business perspectives and operations, particularly in UMKM the photography industry. As the demand for online photography services continues to rise, it is crucial for service providers to develop efficient information systems to manage photo sales effectively. The research titled "Development of the POVSHOT Mobile Application for Online Photo Sales Using Flutter and MySQL" aims to facilitate online photo sales through the implementation of Flutter technology and a MySQL database. The findings indicate that the "POVSHOT" application successfully integrates features such as photo uploading, payment management, and user administration within a user-friendly interface. This study suggests that the use of mobile applications can enhance security in the photo sales process and provide a better experience for users. The implications of this research highlight that photography service providers can leverage mobile technology to expand their market reach and improve customer satisfaction through a more integrated and responsive system.

This research uses a descriptive qualitative approach to understand the relationship between capital, production costs, and income of MSMEs based on the experience and perspective of an entrepreneur. The subjects of this research are the owners or managers of MSMEs engaged in various sectors, such as food, crafts, and trade. The data collection techniques in this research used interviews, observation, and documentation techniques. This research data analysis technique uses data reduction, data presentation and conclusion drawing. This research shows that capital management and production cost efficiency play an important role in determining the income of MSMEs, adequate capital support allows entrepreneurs to increase their production capacity and quality, while efficient production cost management ensures the sustainability of a business. External factors, such as accessing and utilizing technology, are also something that can drive the success of MSMEs.

The elderly are an age group that experiences the aging process with various physical, mental and social changes that affect their quality of life. As the number of elderly people increases in various countries, it is important to have a clear understanding of the scope of the needs and conditions of the elderly from a social, health and economic perspective. The aim of this research is to determine the scope of the needs and conditions of the elderly. This research method uses a qualitative approach and involves literature study, data collection techniques using interview methods and literature research. This research discusses the health needs and conditions of the elderly, with a focus on medical aspects of care, including ongoing care and management of chronic conditions (such as diabetes, cholesterol and high blood pressure). Elderly people also experience several challenges, such as accessing health care facilities which is often difficult due to distance, physical limitations, or dependence on family for care. Therefore, researchers hope to provide a deeper understanding of the challenges and needs of the elderly, as well as families spending more time providing care.  

Changes in the health insurance system in Indonesia continue to evolve, one of which is implementing the Standard Inpatient Class (KRIS) policy as a replacement for the BPJS Health class system based on Presidential Regulation (Perpres) Number 59 of 2024. This policy is designed to unify healthcare classes to reduce disparities in healthcare access and quality in Indonesia. However, its implementation is faced with key challenges, including hospital infrastructure readiness, limited human resources, and criticism from various parties, including patients and healthcare providers. This study uses a qualitative approach with descriptive methods to review various policy documents, relevant literature, and legal and social perspectives related to policy implementation. The results show that although KRIS has the potential to reduce disparities in access to health services, its implementation requires more attention to the readiness of health facilities, strengthening management systems, and budget adjustments to support optimal operations. Furthermore, this policy requires the active involvement of the community and health workers in the evaluation and decision-making process so that the policy is more responsive to the real needs in the field. The theoretical approaches used, such as public policy theory and progressive law, highlight the importance of cooperation between the government, healthcare providers, and communities to ensure effective and equitable implementation of KRIS. This research suggests improving hospital infrastructure, continuous training for health workers, and strengthening a transparent monitoring system to ensure the success of this policy. This research is expected to make a positive contribution to the formulation of health policies that are more inclusive and sustainable and can serve as a reference in efforts to realize a more equitable and fair health service system for all Indonesians.

The main objective of this study is to present a comprehensive perspective on the interrelationship and impact of financial literacy, financial digitalization, and Small and Medium Enterprises (SMEs) on the growth and adaptability of SMEs in today's dynamic business landscape. This research uses a systematic literature observation method to collect, analyze and synthesize relevant findings from various published literature sources, especially selections in the Scopus database. The primary focus of this study is to examine the correlation between financial literacy and financial digitalization, and how they impact SMEs' financial management capabilities and utilization of available financial technology. The findings show that financial literacy and financial digitalization are important areas of study that have received increasing attention in recent years. This research highlights the challenges in accessing finance and reducing collateral demands, indicating the struggles that SMEs are currently facing.