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This study conceptually examines the influence of assurer type, assurance standards, and assurance level on the breadth of assurance statements in sustainability reports. Moving beyond prior literature that treats assurance as a binary variable (presence versus absence), this paper highlights disclosure breadth as a critical dimension of assurance quality and substance. Drawing on legitimacy theory and complemented by institutional theory, the study argues that the technical configuration of assurance shapes the quality of organizational legitimacy obtained by firms. Specifically, the type of assurer (public accounting firms versus non-accounting providers), the standards adopted (e.g., ISAE 3000 and/or AA1000AS), and the level of assurance (limited versus reasonable) influence the structure, systematic presentation, and comprehensiveness of assurance statements. Firms that engage reputable providers, apply globally institutionalized standards, and select reasonable assurance are more likely to issue broader and more detailed statements. In contrast, weaker institutional pressures may encourage symbolic assurance practices characterized by minimal disclosure. The study contributes theoretically by extending legitimacy theory to the technical dimensions of assurance and positioning disclosure breadth as a proxy for substantive legitimacy. Practically, it suggests that regulators and companies should emphasize transparency and comprehensiveness in assurance statements to enhance credibility and discourage symbolic sustainability reporting practices.

Acute Respiratory Tract Infection (ARI) is a global health problem that significantly contributes to high morbidity and mortality rates. The goal of this activity is to educate residents about preventing ARI, so that they have a good understanding of the disease and are able to take preventive measures independently. The program included information on ARI, simple inhalation therapy, and proper waste disposal. Prior to the health promotion on ARI prevention, 70% of residents had poor knowledge about the disease. After the activity, there was a significant increase in knowledge, with 90% of residents demonstrating a good level of understanding. This improvement indicates a positive shift in public awareness regarding ARI prevention. The activity successfully emphasized the importance of prevention efforts for ARI, focusing on promoting Clean and Healthy Living Behaviors (PHBS). Educating the community about ARI prevention is crucial in reducing the incidence of the disease. Regular health promotion activities, particularly those targeting community participation and practical steps for prevention, are vital for enhancing public health and preventing ARI, which remains a major cause of illness and death worldwide. The results highlight the effectiveness of health education in raising awareness and improving knowledge on preventing ARI.

This study aims to analyze the cultural meaning of social drinking displayed in South Korean films on Netflix in 2024 through the perspective of Charles Sanders Peirce's semiotic theory. Social drinking, as a cultural phenomenon, is not only a social habit in South Korea but is also often used as a narrative element in films to convey cultural values, social dynamics, and interpersonal relationships. Qualitative research methods with a semiotic analysis approach are used to explore the meaning displayed on the representamen, object, and interpretant sides of social drinking in the films Badland Hunters, Officer Black Belt, Mission: Cross, Wonderland, and My Name is Loh Kiwan. The results of the study show that social drinking represents the culture of togetherness of South Korean society that is woven into various contexts, such as work relationships, family, and friendships. In terms of representamen, visual signs in the form of symbols of drinking culture such as soju, banquet tables, and the movement of pouring drinks to each other create a strong picture of togetherness. From the object side, social drinking becomes a medium to highlight solidarity and release social pressure, especially in a hierarchical and competitive work culture. The resulting interpretation shows a dualism of meaning: on the one hand, it strengthens harmony and the value of togetherness, while on the other hand it displays the dark side of this culture, such as excess consumption and its influence on social pressure. This study provides new insights into the role of South Korean films as a medium for conveying global cultural messages, which are able to influence local cultural interpretations outside their country of origin. In addition, this study is expected to enrich the literature on semiotics in visual communication studies with a focus on drinking culture as an element of representation.

This study aims to investigate curriculum development strategies in five countries—Finland, Indonesia, the United States, Japan, and Singapore—through a qualitative library research approach. Curriculum reform has become a global priority in response to rapid technological advancement, globalization, and changing educational demands. This study reviews 50 scholarly sources, consisting of 10 references for each country, including journal articles, policy documents, and official government reports. The analysis focuses on key aspects of curriculum development, namely governance structure, curriculum orientation, teacher autonomy, assessment practices, and technology integration. The findings indicate that while all five countries emphasize competency-based learning and the integration of technology to improve learning quality, they differ significantly in curriculum governance, flexibility, and implementation strategies. Finland and the United States demonstrate higher levels of decentralization and teacher autonomy, whereas Indonesia, Japan, and Singapore apply more centralized curriculum systems. Common challenges identified include ensuring educational equity, enhancing teacher readiness, and adapting curricula to rapid societal and technological changes. This study contributes to a comparative understanding of international curriculum strategies and provides insights for improving curriculum design through evidence-based and technology-supported approaches.

This study aims to critically examine the concept of economic justice proposed by Abu Ubaid al-Qasim bin Sallam in his work Al-Amwal and to evaluate its relevance to contemporary economic dynamics. The research applies a qualitative approach using a library research method, in which Al-Amwal serves as the primary source, supported by various secondary references related to Islamic economics and theories of distributive justice. The data were analyzed through content analysis to identify Abu Ubaid’s core ideas, followed by a comparative approach to relate his framework to modern economic principles and practices. The findings reveal that Abu Ubaid’s concept of economic justice is both distributive and structural in nature. It not only emphasizes equitable wealth distribution but also highlights the importance of systemic regulation and public policy oriented toward social welfare. Zakat is positioned as a central instrument for wealth redistribution aimed at reducing social inequality and alleviating poverty. Furthermore, the state plays a strategic role in managing public resources transparently and fairly to ensure collective prosperity. Ethical values are also fundamental in economic activities to prevent exploitation, injustice, and imbalance. Overall, Abu Ubaid’s economic thought remains highly relevant in addressing modern challenges, particularly issues of income inequality, social justice, and sustainable development in today’s global economic system.

Indonesia harbors extraordinary linguistic diversity with over 700 regional languages representing approximately 10% of the world's languages within 1.3% of global land area. However, this diversity faces existential threat from language shift toward Indonesian, urbanization, education policies favoring the national language, and globalization. UNESCO classifies 146 Indonesian languages as endangered, with several dozen facing imminent extinction as last speakers age without intergenerational transmission. This study documents the current vitality status of Indonesian regional languages, analyzes factors driving language endangerment and shift, evaluates existing conservation efforts, and proposes evidence-based strategies for language revitalization and maintenance. A multi-phase approach was employed: vitality assessment of 150 regional languages using UNESCO's Language Vitality and Endangerment framework with surveys involving 2,400 speakers; ethnographic case studies in 12 speech communities; policy analysis; evaluation of 25 revitalization programs; and predictive modeling of language shift trajectories. Of 150 surveyed languages, only 23 (15.3%) classified as safe with robust intergenerational transmission; 48 (32.0%) were vulnerable; 42 (28.0%) definitely endangered; 28 (18.7%) severely endangered; and 9 (6.0%) critically endangered. Key endangerment drivers included Indonesian-only education (92.3% of schools), urban migration (67.8% of youth), negative language attitudes (54.2% of parents), and lack of written traditions (73.4% of languages lacking orthographies). Modeling projected that without intervention, 40% of currently vulnerable languages will become definitely endangered within 20 years. Successful revitalization demands community-owned interventions, mother-tongue-based multilingual education, new digital language domains, and attitude change campaigns. Indonesia's linguistic diversity represents invaluable cultural and scientific heritage requiring urgent, coordinated conservation action.

This study is developed as a conceptual paper that analyzes halal marketing practices through a maqashid shariah lens across three operational domains: digital marketing, customer service and business administration. The paper is motivated by recent developments in the global halal economy, the stronger linkage between halal assurance, governance quality and digital transparency, and Indonesia's policy acceleration toward mandatory halal implementation in October 2026. Methodologically, the study uses a structured literature review and conceptual synthesis of international reputable journals and relevant Indonesian journals, complemented by policy and industry reports. The analysis maps prior findings into maqashid dimensions (protection of religion, life, intellect, wealth and dignity) and translates them into practical indicators of honesty, transparency, fairness, consumer protection and procedural reliability. The paper argues that credible halal marketing depends not only on promotional messages but also on service conduct and disciplined administrative governance. It contributes a conceptual framework and practical propositions for evaluating halal marketing practices in MSMEs and service businesses.

Inconsistent terminology across cybersecurity frameworks undermines global governance and interoperability. The National Institute of Standards and Technology Cybersecurity Framework (NIST CSF 2.0) and ISO/IEC 27001:2022 share similar objectives but diverge semantically in defining risk, control, and resilience. This semantic gap causes difficulties in compliance mapping and automated policy translation. Research Objectives: This study aims to analyze the semantic similarity and divergence between NIST and ISO/IEC 27000 terminologies, identify conceptual structures influencing interoperability, and propose an AI-assisted foundation for harmonizing cybersecurity language globally. Methodology: A mixed-method semantic comparative design integrates Natural Language Processing (NLP) and ontology mapping. Using the nist_glossary.csv dataset and ISO vocabularies, terms were normalized and analyzed via cosine similarity using sentence-transformer embeddings. Ontological alignment was visualized through the Semantic Threat Graph (STG) and validated by certified experts using Cohen’s Kappa reliability tests. Results: From 672 term pairs, results show 40.9% high semantic equivalence, 38.8% partial overlap, and 20.3% semantic divergence. Strongest alignment appears in “Protect” and “Identify” domains, while divergences occur in governance and recovery-related terms. Ontology mapping revealed three conceptual clusters—Risk Governance, Technical Safeguards, and Organizational Readiness. Conclusions: Findings confirm a 79.7% total semantic alignment, indicating strong potential for harmonizing global cybersecurity standards. The study contributes an empirical model combining computational linguistics and AI-based ontology mapping to establish semantic interoperability, enabling unified cybersecurity governance and AI-driven compliance automation. Keywords: Semantic Interoperability; Ontology Mapping; Cybersecurity Frameworks; Terminology Alignment; AI Harmonization

This study examines the application of Transparent Artificial Intelligence (AI) for fraud detection in public welfare programs using publicly available administrative data. Persistent challenges in welfare governance such as misallocation, fraud, and data inaccuracy necessitate analytical frameworks that are both effective and explainable. The research aims to design and evaluate an interpretable anomaly detection system capable of identifying irregularities in welfare distribution while maintaining transparency and accountability. Methodologically, the study employs two unsupervised models Isolation Forest and Local Outlier Factor (LOF) to detect anomalies in sub-district-level welfare data, incorporating features such as population size, number of beneficiaries, and coverage ratio. An Explainable AI (XAI) framework integrating surrogate Random Forests, Permutation Feature Importance (PFI), and local linear surrogates (LIME-like) is applied to ensure interpretability of both global and local model behaviors. Findings reveal that receivers per 1000 population and percentage coverage are dominant determinants of anomaly scores. Fifteen administrative units were flagged for potential inconsistencies suggesting over- or under-reporting of beneficiaries. Cross-validation between IF and LOF models confirmed consistency in identifying anomalous regions. The integrated XAI explanations enhance transparency, enabling policymakers and auditors to trace the rationale behind detected anomalies. In conclusion, the proposed Transparent AI framework demonstrates that combining anomaly detection with interpretability tools can strengthen accountability and fairness in welfare administration. It offers a reproducible, ethical, and data-driven approach to social program monitoring, reinforcing public trust and supporting responsible AI governance.

The Role digital marketing nowadays become part important in today's business strategies implemented by MSMEs, which is enable MSMEs to​​ reach the target market with more broad , measurable , and efficient in global value chain (GVC) context . Digital marketing strategies do not  can denied  involving various elements, including optimization machine search engine optimization (SEO), marketing through social media, digital advertising, marketing content ,and also email marketing. In buniess process of PT Bungas food Nusatra abalikpapan tahy have product a weadang dayang.  In facing such a market dynamic, marketing strategy must capable adapt with current digital trends including Fear of Missing Out (FOMO) approach to create greater urgency and involvement​ tall in a way contextual relation with the value chain that creates consumer new abroad or​ marketing across countries by them. In this case, on of the challege ib export product process. The methods of research here, is survey and looking some literature that related in this subject discussion and research, the conclusion is  the With utilise trend this company​ can increase visibility brand , strengthen interaction with customers  and encourage conversion sale in a way more effective and This strategy expected can give impact positive to growth business and power competition companies in the digital era in more fluently in global value chain (GVC).

Globalization have encouraged higher education institutions to undertake internationalization. However, its implementation still faces challenges at the academic, governance, and facilities and infrastructure levels. This study aims to investigate internationalization at the State-owned Islamic Higher Education Institution (PTKIN), specifically at the Universitas Islam Negeri (UIN) Sunan Kalijaga Yogyakarta. Using a descriptive quantitative approach, this study analyzes the relationship between internationalisation strategy and dimensions to internationalisation programs and activities in the university studied. Data were collected through a survey to university and faculty leaders, study program managers, and educational staff. The results show a positive and significant relationship between internationalization strategies and dimensions with internationalization. Other findings demonstrate the consistency of internationalization efforts at UIN Sunan Kalijaga in terms of HEIs governance, academics, research, and student affairs. In addition, this study identified three challenges faced by UIN Sunan Kalijaga as a consequence of changes in internationalization priorities at UIN Sunan Kalijaga, namely budget availability, staff/lecturer competence, and facilities/infrastructure supporting internationalization.This study suggests four recommendations, namely collaboration between institutions, establishment of international classes, provision of supporting facilities and infrastructure, enhancement of the number and amount of budgets for international publication/research, and improvement capacity for lecturers/staff.

This study analyzes the implementation of the Fo Guang Shan vision in developing the talents of Buddhist followers through Dharma education, cultural preservation, and spiritual practice within a multicultural environment. In the context of globalization, Buddhist communities face challenges in maintaining spiritual identity while adapting to diverse social and cultural settings. This research aims to examine how Humanistic Buddhism is applied in talent development programs and to evaluate its relevance in multicultural contexts. The study employs a qualitative descriptive approach with a case study design. Data were collected through participatory observation, documentation, reflective notes, and literature review. The findings indicate that the integration of Dharma education, cultural activities, social service, and spiritual practices forms a holistic development model that balances intellectual growth, character formation, emotional maturity, and social responsibility. The implementation demonstrates that talent development is not limited to technical skills but also emphasizes ethical values and spiritual awareness. This model offers a contextual and inclusive framework that can contribute to sustainable Buddhist community development in the era of globalization.

In the era of globalization, children are exposed to a social environment influenced by external factors such as social media, advertising, and a consumer culture, all of which can promote a materialistic lifestyle. Consequently, financial literacy education has become essential to equip children with the necessary skills to manage their finances effectively. Beginning with a simple understanding of accounting, children can learn fundamental concepts of money management, financial decision-making, and planning. However, many young children still lack access to this vital education. Various learning methods and media, including loose parts, storytelling, and interactive educational tools, can be utilized to foster financial understanding. Additionally, this education promotes important social concepts like sharing, charity, and the responsibility of managing finances to help others. It integrates Islamic principles, emphasizing values such as honesty, justice, transparency, and the avoidance of usury. Through these principles, children are not only taught how to manage their personal finances but also how to contribute to society. By implementing financial literacy education at an early age, we can help children grow into informed, ethical, and responsible leaders in the future. This education is crucial for ensuring they make sound financial choices and contribute positively to their communities.

This study aims to analyze the role of marketplace in encouraging digital internationalization and product development at PT Bungas Food Nusantara. The research uses a qualitative approach with a case study method. Data was obtained through in-depth interviews with company management, observation of activities on the marketplace platform, and supporting documentation. The results of the study show that marketplaces function not only as digital distribution channels, but also as strategic infrastructure that allows companies to reach international markets without conventional export mechanisms. Internationalization occurs gradually through increased demand from overseas consumers facilitated by the platform's algorithmic system and global visibility. In addition, the marketplace's reviews, ratings, and analytics features are used as the basis for product development, including packaging adjustments, variant innovation, and data-driven promotional strategies. These findings show that marketplaces play a role as a catalyst for internationalization as well as a driver of product innovation in the context of the digital economy.

The COVID-19 pandemic emerged as a global health crisis that revealed China's political strategies in intricate ways. This study examines the political aspects of China's response to the outbreak, focusing on its information management, domestic policies, and international diplomacy. By analyzing narratives surrounding the virus's origins and its global spread, the research also assessed the pandemic's impact on Indo-China relations[1] across diplomatic and economic dimensions. The pandemic period also coincided with a sharp deterioration in bilateral trust between India and China, highlighted by the Galwan Valley clash and subsequent tensions along the Line of Actual Control, which deepened strategic mistrust and hardened India’s policy stance. The findings illuminate how political maneuvering has redefined China's geopolitical standing during this crisis, providing insights into the evolving landscape of Indo-Pacific relations. By uncovering these complexities, this study contributes to a nuanced understanding of health geopolitics and the underlying power dynamics.    

This study aims to analyze the marketing strategy of Betet Rice at Toko Cendrawasi Fakfak. The research uses a qualitative approach with data collection methods including field research, interviews with managers and employees, observations on sales data management, and documentation. The data were analyzed using marketing mix analysis and SWOT analysis. The results show that Betet Rice is distributed directly to customers through Toko Cendrawasi Fakfak, which acts as a distributor of the product. Toko Cendrawasi has made efforts to provide significant market access for Betet Rice marketing, with products and prices adjusted to customer desires and purchasing power. The marketing strategy used involves the marketing mix of product, price, promotion, and distribution, which has led to an increase in demand for Betet Rice every year. Based on the SWOT analysis, the marketing strategy implemented includes strengths in strong financial conditions and a fleet of ships, weaknesses in the lack of attention to key marketing elements, opportunities in market analysis and customer segmentation, and threats from increasing competition and globalization of competitors offering similar products.

This study explores the intellectual structure and research trends surrounding ethnocentrism in multinational corporations (MNCs) through a bibliometric mapping approach, with particular attention to cross-cultural management and workforce diversity studies. An initial dataset of 200 records was retrieved using Publish or Perish from Google Scholar and Crossref, of which 96 peer-reviewed journal articles published between 2020 and 2025 were retained following a PRISMA guided screening process. Bibliometric analysis was conducted using VOSviewer to examine keyword co occurrence, network relationships, and thematic density. The results indicate that ethnocentrism functions as a central organizing concept within the literature, closely associated with cultural differences, expatriation, workforce diversity, and organizational practices in multinational contexts. Temporal patterns observed in overlay and density visualizations suggest a growing scholarly emphasis on practice-oriented and context-specific perspectives, particularly in relation to managerial and organizational implications in global operations. Overall, this study offers a structured synthesis of existing research, highlights emerging thematic directions, and provides a foundation for future empirical and comparative inquiries into cultural diversity management in multinational corporations.

The implementation of the Global Minimum Tax (GMT) through Pillar Two of the OECD/G20 marks a fundamental change in the international tax architecture, especially for developing countries such as Indonesia. One of the key instruments in Pillar Two is the Qualified Domestic Minimum Top-Up Tax (QDMTT), which provides an opportunity for source countries to retain the right to tax the profits of multinational companies with an effective tax rate below 15 percent. This study aims to analyze Indonesia's readiness to face the implementation of GMT through the QDMTT policy, focusing on regulatory aspects and tax administration capacity. The research method uses literature studies with a qualitative-descriptive approach through the analysis of policy documents, tax regulations, as well as academic literature and international reports. The results of the study show that Indonesia's readiness is still in the transition stage. In terms of regulation, Indonesia has shown an initial commitment through the issuance of PMK Number 136 of 2024, but the regulation still needs to be strengthened at a higher level of regulation for long-term legal certainty. From the administrative aspect, the main challenges include the complexity of calculating jurisdiction-based Effective Tax Rates, cross-border data management, as well as increasing the capacity of human resources and information technology infrastructure. This study concludes that the success of QDMTT implementation in Indonesia depends on strengthening regulations, increasing tax administration capacity, and reformulating sustainable investment policies.

The development of technology in the era of globalization has brought significant changes in society, particularly through the emergence of the internet and social media such as WhatsApp, X (Twitter), Facebook, Instagram, Telegram, and TikTok, which facilitate rapid information dissemination. This development has also given rise to a new profession, namely content creators, who produce and share content in the form of images, videos, or text for branding, professional purposes, or self-expression, often resorting to sensationalism to attract audience attention. On the other hand, the ease of access to social media has also triggered the spread of negative content, including pornography, as evidenced by Komdigi/Kominfo data showing millions of blocked negative content, with X being one of the dominant platforms. In Islamic perspective, anything that leads to adultery is prohibited as stated in QS. Al-Isra verse 32. A prominent case is Dea OnlyFans (Gusti Ayu Dewanti) who was arrested for distributing pornographic content through OnlyFans and Google Drive, charged under the Pornography Law and ITE Law, and found guilty in the Supreme Court Decision Number 2086 K/Pid.Sus/2023. This study discusses 1) How are the differences in judges' considerations at the District Court, High Court, and Cassation? 2) Can the Supreme Court judges' considerations provide a deterrent effect? This research uses a descriptive method with normative legal research based on literature study, using primary, secondary, and tertiary legal materials.

Social media has become integral to the daily lives of Generation Z (Gen Z) in Indonesia, with intensive daily usage contributing to significant mental health concerns. This narrative review synthesizes evidence from the literature published between 2021 and 2026 to examine the primary mechanisms social comparison and fear of missing out (FOMO) underlying the negative effects of social media on mental health, including anxiety, depression, low self-esteem, sleep disturbances, and social isolation. Drawing from 15 key open-access articles (including 7 Indonesia-specific studies and 8 global comparisons), social comparison through curated content on platforms such as Instagram and Facebook was consistently associated with diminished self-satisfaction and heightened dissatisfaction. FOMO, particularly amplified by fast-scrolling algorithms on TikTok, promoted compulsive behaviors such as doomscrolling and exacerbated emotional distress. Digital wellness strategies, including digital detox, mindful usage, and media literacy, showed promising potential for mitigation, although long-term effectiveness remains limited in the Indonesian context. Notable research gaps include the scarcity of longitudinal studies, culturally tailored interventions, and data from rural or non-urban populations. This review recommends integrating digital literacy education into school curricula and developing community-based mental health programs to address risks in the 2025–2026 digital era. The findings offer insights for prevention and intervention strategies targeting Gen Z mental health in Indonesia.