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Pegadaian as a non-bank financial institution has a strategic role in collecting funds and distributing financing through various financial services. This makes it a potential means for perpetrators of money laundering to disguise the proceeds of their crimes. Therefore, the government together with PT. Pegadaian implements a money laundering prevention policy, including the implementation of Customer Due Diligence (CDD) and Enhanced Due Diligence (EDD). This study aims to analyze the implementation of CDD and EDD carried out at PT. Pegadaian Pancoran Mas Branch. The research method applied is through a qualitative descriptive approach, using data collection techniques through documentation, interviews, and observations originating from three sources, including compliance officers and related parties who handle the Anti-Money Laundering and Prevention of Terrorism Financing (APU PPT) program.  

Stock return refers to the income received by investors from their investment in a firm, either directly or through a securities firm. The level of stock return is crucial in investment analysis as it serves as a key indicator for investors in evaluating the performance and profit potential of a stock. This study aims to examine the effect of profitability, liquidity, leverage, and firm size on stock returns in manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. The sampling technique used was purposive sampling, resulting in a sample of 65 companies. Data analysis techniques employed include descriptive statistics and inferential statistics, processed using IBM SPSS 25. The findings indicate that profitability has a significant positive effect on stock return, liquidity has a significant positive effect, leverage has a significant negative effect, and firm size also has a significant positive effect on stock return. The implications of this study are expected to provide empirical contributions regarding the influence of these variables on stock returns and to offer managerial insights and additional references for corporate decision-making aimed at increasing stock returns.   Keywords: stock return, profitability, liquidity, leverage, firm size

This study aims to determine the influence of price perception, product quality, and electronic word of mouth (e-WOM) on consumers’ purchase decisions in the culinary industry. A quantitative method was employed, with a population consisting of consumers who have made purchases. Data were obtained through questionnaires distributed to 250 respondents using an accidental sampling technique. Data were analyzed using the Structural Equation Model (SEM) via SmartPLS 3.0 software. The results show that two independent variables, namely price perception and e-WOM, significantly influence consumer purchase decisions. This indicates that restaurants offering lower prices while maintaining high product quality are more likely to attract consumers. Moreover, customer experiences shared through online reviews can influence potential buyers in their future purchasing decisions. The findings of this study are expected to serve as a reference for culinary business practitioners in developing more effective marketing strategies. Future research may consider including other variables that could further enhance purchase decisions effectively. Keywords: Electronic Word of Mouth (e-WOM); Purchase Decision; Product Quality; Price Perception

This study aims to investigate the role of SWOT analysis in the strategic decision-making process at Warcaf, Warcaf is a business operating in the culinary sector. In the context of increasingly tight business competition today, it is very important for a company to have a good strategy in order to remain competitive in the market. SWOT analysis, including the recognition of strengths, weaknesses, opportunities, and threats, serves as a fairly efficient instrument in designing strategies that are in accordance with the company's internal and external situations. The method applied in this study is a qualitative approach, where information is obtained through in-depth interviews with Warcaf management. This study shows that SWOT analysis not only plays a role in the strategic decision-making process, but also as a basis for long-term planning. It is expected that this study can provide contributions such as information and strategies in the culinary industry.

The fulfillment warehouse system is one of the logistics innovations implemented by e-commerce platforms to enhance operational efficiency and customer satisfaction. Shopee, as one of the largest e-commerce platforms in Indonesia, has introduced the Shopee Fulfillment Center to assist sellers in the storage, packaging, and shipping processes. This study aims to analyze the impact of Shopee’s fulfillment warehouse system on the timeliness of order deliveries. The research employs a descriptive qualitative approach, with data obtained through observation and digital searches. The findings indicate that Shopee’s fulfillment warehouse system is effective in ensuring timely deliveries by optimizing storage, processing, and distribution operations. Through automation technology, optimized warehouse layouts, and real-time tracking system integration, Shopee accelerates order processing times, reduces the risk of delays, and improves delivery accuracy. Additionally, the presence of distribution centers across various regions helps minimize travel distances and speeds up the delivery process to customers. Continuous investment in logistics infrastructure and strategic partnerships with multiple courier services further contribute to supply chain efficiency, ensuring faster and more timely deliveries while enhancing customer satisfaction.

This study aims to analyze the influence of tax knowledge and taxpayer awareness on tax compliance in the Micro, Small, and Medium Enterprises (MSMEs) sector. Tax compliance is a key factor in optimizing state revenue, particularly from the MSME sector, which significantly contributes to the national economy. This research employs a quantitative approach using a survey method targeting MSME actors in a specific region. Data were collected through questionnaires and analyzed using multiple linear regression. The results show that tax knowledge and taxpayer awareness have a positive and significant effect on tax compliance. The higher the level of knowledge and awareness of taxpayers, the higher their level of compliance in fulfilling tax obligations. These findings indicate the importance of continuous tax education and socialization to improve tax compliance in the MSME sector.

This study analyzes the financial performance and condition of the Sungai Penuh City Government from 2017 to 2023. Financial performance is measured using key ratios such as independence, effectiveness, efficiency, activity, growth, and solvency. Financial condition is assessed through the Brown Model (10-Point Test). Using a descriptive quantitative approach, the research is based on secondary data from APBD realization reports. The results show fluctuating performance, with high fiscal dependence on central government transfers and inconsistent growth in PAD and spending efficiency. The city's financial condition is categorized as moderate, with solvency as a critical concern. Supported by legitimacy and signaling theories, the study emphasizes the importance of transparency and financial strategy to build public trust and improve regional fiscal health.

Waste management is a serious challenge in many regions, including Nagari Sulit Air, which is experiencing an increase in waste volume due to population growth and economic activity. This study aims to explore innovations in waste management that are not only focused on environmental sustainability but also capable of empowering the local economy. Using a descriptive qualitative approach, data were collected through interviews, observations, and documentation studies of the waste management programs implemented in the nagari. The findings show that the community of Nagari Sulit Air has developed various innovative initiatives, such as waste banks, the processing of organic waste into compost, and creative recycling training for local residents, particularly women and youth. These innovations have proven effective in reducing waste volume and increasing environmental awareness among citizens. On the other hand, these activities also create new economic opportunities through the sale of recycled products and compost. This study highlights the importance of collaboration between the nagari government, the community, and third parties in establishing a sustainable and inclusive waste management system. The findings are expected to serve as a model for other regions in integrating environmental and economic aspects within community-based waste management practices.

This article aims to analyze the relevance and implementation of Islamic economic principles within the context of a contemporary economic system dominated by capitalist paradigms. The background of this research stems from the global reality marked by wealth distribution inequality, moral crises in business, and social injustices resulting from profit-oriented economic systems. This study employs a qualitative approach using a literature review method, analyzing scholarly works, official institutional reports, and academic studies related to Islamic economics and modern economic challenges. The findings indicate that Islamic economic principles such as social justice, equitable wealth distribution, and the prohibition of riba (usury), gharar (excessive uncertainty), and maysir (gambling) hold strong applicative value in addressing various contemporary economic issues. Concrete implementations of these principles can be observed in the development of Islamic financial systems, digital zakat (almsgiving), productive waqf (endowments), and increasingly innovative and technology-responsive Islamic banking services. The discussion also reveals that Islamic economics can serve as an ethical and sustainable alternative to capitalism and socialism, particularly in terms of distributive justice and economic stability. Despite facing challenges in literacy, regulation, and technological infrastructure, Islamic economics has significant growth potential through collaboration among academics, practitioners, and policymakers. The conclusion of this study affirms that Islamic economic principles can serve as a transformative solution for the global economic system if applied adaptively, innovatively, and inclusively.

This study aims to examine the mediating role of work motivation on the effect of work stress on employee performance. The sample consisted of 140 employees selected using purposive sampling technique. Data were collected through questionnaire distribution. The data analysis technique employed in this study was Structural Equation Modeling (SEM) based on variance or component-based SEM known as Partial Least Squares (PLS). The results indicate that work stress has a negative and significant effect on employee performance. Work motivation has a positive and significant effect on employee performance. Work stress has a negative and significant effect on work motivation. Furthermore, work motivation mediates the effect of work stress on employee performance. Theoretically, the findings support previous research through the lens of Self-Determination Theory. Practically, the results provide valuable insights for companies to manage work stress effectively in order to improve employee performance and to enhance employee work motivation.

This study aims to analyze the effect of tax sanctions, service quality, and tax socialization on individual taxpayer compliance. The population in this study consists of individual taxpayers registered at the Gianyar Primary Tax Office (KPP Pratama Gianyar), with a sample of 100 respondents determined using the Slovin formula. Data were collected by distributing questionnaires directly through Google Forms to respondents. The collected data were then tested and analyzed using multiple linear regression analysis with SPSS 26 for Windows. This research contributes positively to improving compliance in submitting annual tax returns (SPT) and can provide valuable input for the Gianyar Primary Tax Office regarding the importance of enforcing tax sanctions, improving service quality, and conducting effective tax socialization to encourage better annual tax reporting each year. The results of the analysis show that tax sanctions and service quality have a positive effect on individual taxpayer compliance, whereas tax socialization does not significantly affect individual taxpayer compliance.

In the traditional commercial banking industry, this study attempts to provide empirical data about the impact of board size and gender diversity on business performance, using intellectual capital as a moderating variable. The research population includes all companies in the conventional commercial bank sector as many as 39 companies, with purposive sampling technique resulting in 36 companies as samples. The analysis methods used include descriptive statistical analysis, classical assumption test, multiple linear regression analysis, and moderation regression analysis. Multiple linear regression results demonstrate that board size significantly and favourably affects business success, while gender diversity has no significant effect. In addition, moderation regression analysis results demonstrate that intellectual capital can fortify the relationship between board size and company performance, but does not strengthen the connection between business performance and gender diversity.

This research discusses the implementation of PSAK 221, which regulates the impact of foreign exchange rate changes on the financial statements of PT Adaro Andalan Indonesia Tbk, particularly related to foreign currency transactions. PSAK 221 establishes the methods for recording and reporting foreign currency transactions and recognizing exchange rate differences arising from exchange rate fluctuations. In the context of PT Adaro, which operates in the mining sector and frequently conducts international transactions, implementing this standard is crucial to maintaining the accuracy and transparency of financial reports that stakeholders require. This research aims to guide PT Adaro in managing foreign currency transactions and recording the impact of exchange rate fluctuations by PSAK 221 provisions to ensure accurate, transparent, and compliant financial statements with applicable accounting standards. This research uses a qualitative descriptive method, with a document study approach, to analyze the annual financial statements of PT Adaro Andalan Indonesia Tbk. The data used consists of secondary data obtained from the company’s financial statements and foreign currency transaction records, covering 2024, to identify the application of PSAK 221 in foreign currency transactions and its impact on the financial statements.

Assault is a criminal act intentionally committed to cause pain, physical injury, or damage to another person. As a state governed by law, efforts to address assault crimes are necessary as part of law enforcement. However, existing regulations focus mainly on the perpetrators, and there is a need for regulations that also focus on the victims, examined through the perspective of victimology. The purpose of this study is to give greater consideration to the victim's side in a criminal act, how victims are more heavily impacted, and the legal protection that remains insufficiently fulfilled. This research uses a theoretical study with the approach of victimology theory and restorative justice theory. It employs a normative empirical method with secondary data, based on legislation. The results of this study show that victims of assault crimes suffer impacts in every aspect, including physical injuries, psychological disturbances, economic effects, and social life disruption. Victims of assault should receive protection from the victimology perspective, such as restitution or compensation, counseling assistance, medical aid, and legal support. However, these protections have not been adequately fulfilled. This is illustrated by case number 695/Pid.B/2024/PN SRG, where the defendant was sentenced under Article 351 paragraph (2) for assault causing serious injury to the victims, with a prison sentence of 1 year and 10 months plus a court fee of Rp. 2,000 (two thousand rupiah). Considering the victims experienced terror before the incident and multiple stabbing actions resulting in physical and psychological harm, the victims are entitled to restitution, counseling, and adequate legal assistance. Yet, in reality, such protections remain unmet.

Extortion in the distribution of social assistance for the Family Hope Program (PKH) is one of the structural problems that hinders the effectiveness of the program in empowering the poor. This practice not only harms the recipients of assistance, but also violates the principles of social justice. This article aims to examine the case of extortion in PKH from a victimology perspective, focusing on its impact on victims, both psychologically and socio-economically. This study uses an empirical legal methodology using a field research approach and a sociological legal approach. The data obtained was processed qualitatively which was then analyzed descriptively. The results of the study show that victims of extortion experience greater losses, not only in the form of loss of funds, but also in the form of damage to trust in social and state institutions. In addition, this study proposes several steps to revitalize justice in handling extortion cases, including increasing supervision, public education, and bureaucratic reform that can restore public trust in the PKH program. Thus, revitalizing justice in this context is expected to create a more just social environment and reduce the practice of extortion in the future.

Political communication is a crucial element in shaping public opinion, especially in the modern era influenced by the rapid development of information technology. This study aims to analyze the dynamics of political communication in contemporary society by highlighting the role of social media, political figures, and public participation in political discourse. The research employs a qualitative approach through literature review and discourse analysis of political communication phenomena in Indonesia. The findings reveal that political communication in the modern era is two-way, interactive, and heavily influenced by the fast-paced flow of digital information. This study is expected to contribute to enhancing political literacy and deepening public understanding of contemporary political dynamics.

This study aims to analyze the level of efficiency and effectiveness in managing tax revenues in Indonesia and its contribution to national economic development. Taxes are the primary source of state funding and play a crucial role in supporting development programs and welfare distribution. However, there remains a gap between tax potential and realization, indicating the need to evaluate the current tax administration system. This research adopts a descriptive quantitative approach using secondary data from DJP, BPS, and the Ministry of Finance covering the 2019–2023 period. The findings show that tax collection effectiveness has been relatively high in the last two years, as indicated by revenue realization exceeding targets. Nevertheless, efficiency remains low due to suboptimal digital systems and limitations in human resource capacity. Effectiveness is also strongly influenced by information technology and the performance of tax officials. The study concludes that tax reform focused on digitalization and transparency must be strengthened to support sustainable economic development. These findings have important implications for future fiscal policies and suggest opportunities for further research using mixed-method approaches.

This study examines technological innovation in environmental policy in Pelalawan Regency, Riau, a region known for its abundant forest resources but facing serious environmental pressures due to forest degradation, land fires, and industrial pollution. The primary objective of this research is to identify policy innovations that can enhance environmental management and support sustainable development that harmonizes economic and ecological aspects. The methodology employed is a qualitative approach with a case study design, involving interviews, participatory observation, and document analysis. The findings indicate that the implementation of technologies such as Internet of Things (IoT)-based air quality sensors and Geographic Information Systems (GIS) has improved the effectiveness of environmental management. However, challenges such as limited human resource capacity, uneven technological infrastructure, and bureaucratic resistance continue to hinder innovation implementation. This study recommends strengthening digital infrastructure, revitalizing the licensing system, and fostering multi-stakeholder collaboration as strategic steps toward improved environmental governance. With an inclusive and sustainable approach, Pelalawan Regency has the potential to become a model for sustainable development in Indonesia.

Registration counter services as the main gateway for patient interaction with hospitals play a crucial role in shaping public perception of the quality of health services. However, Kaimana Hospital faces challenges such as long queues, limited physical facilities, and reliance on coordination between units, which have the potential to reduce patient satisfaction. This study aims to analyze the gap between patients' expectations and perceptions of the quality of registration counter services using the SERVQUAL model, focusing on five dimensions: Reliability, Assurance, Tangibles, Empathy, and Responsiveness (responsiveness). The qualitative-descriptive method is applied through direct observation during the workday, semi-structured interviews and analysis of secondary documents. The results of the study showed that officers were considered competent in providing Assurance information  and showed spontaneous empathy for the Empathy vulnerable group. However, the Reliability  dimension is hampered by long queues and reliance on the availability of medical personnel, while Tangibles is limited to physical facilities that are less adaptive during visitor density. Responsiveness is also influenced by fluctuations in the number of patients and coordination between units that are not optimal. The main gap lies in the absence of a digital queuing system, structured inclusive protocols, and standardization of officer competencies. Strategic recommendations include certification-based HR training, integration of digital queue technology, infrastructure optimization, and strengthening operational coordination. This research emphasizes the importance of a holistic approach to create an inclusive, efficient, and sustainable service ecosystem, as well as a reference for regional hospitals in improving the quality of services based on the SERVQUAL model.  

The purpose of the study was to analyze the legal status of narcotics abusers after the hand-holding operation. This type of research is normative legal research with a legislative approach, a case approach and a conceptual approach. The analysis used in this study is qualitative data analysis through the management of legal materials in a deductive way. Based on the research, the results of the research were obtained that in Law Number 35 of 2009 concerning Narcotics, it is stated that after the arrest operation or after the seizure, within a minimum of 3 x 24 hours an evidence test must be carried out to ensure the narcotic content found, then this can have implications for the legal status of a person arrested in the arrest operation. A person caught in a narcotics case can have several possible legal statuses, including; as an arrested witness, if he is only at the scene of the incident without direct evidence of his involvement; as a suspect, if there is preliminary evidence that he possesses or uses narcotics; as a person without legal status who is temporarily detained, if his status is still waiting for the results of laboratory tests of evidence. Therefore, it is necessary to update regulations through the revision of the Narcotics Law which must contain clear time limits on how a person who is caught must be treated before the results of the evidence test come out..