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This study aims to analyze the influence of internal control systems and transparency on the accountability of village financial management. This type of research is quantitative and descriptive, using primary and secondary data. Data were collected using questionnaires and literature studies. The population was the Tanjung Datuk community and village officials, Siak Kecil sub-district, Bengkalis district, Riau. The sampling technique used was accidental sampling, with Yamane sample measurements, so the number of samples obtained was 237 people. The data analysis technique used multiple linear regressions with validity, reliability, classical assumptions and hypothesis testing using SPSS software. The results of this study indicate that the internal control system has a positive effect on the accountability of village financial management. However, transparency does not affect the accountability of village financial management. This study provides theoretical implications, especially in completing the theory regarding the influence of the internal control system on accountability and support for the theory of stewardship and legitimacy. This study can then be a reference for the village government in maintaining and improving the accountability of village financial management in implementing the internal control system.

Economic development strategies play a crucial role in achieving sustainable growth through increased national productivity and equitable welfare distribution. The stability of macroeconomic indicators such as inflation, exchange rates, and gross domestic product growth reflects the effectiveness of government development policies. This study aims to analyze the relationship between economic development strategies and macroeconomic equilibrium in Indonesia by examining the interconnection between the product market and the money market. The research adopts a qualitative approach using literature studies derived from scholarly journals, academic articles, and economic publications obtained from Google Scholar and other credible sources. The findings indicate that maintaining balance between the product market and the money market contributes significantly to national economic stability. A well-coordinated synergy between fiscal and monetary policies is essential to preserve macroeconomic stability and ensure that economic development progresses inclusively and sustainably amid global challenges.

Murabaha financing is one of the leading products at PT. BPRS Mitra Mentari Sejahtera Ponorogo, especially for consumptive and productive financing. Therefore, the application of risk management and mitigation is very important to minimize financing risks. This study aims to determine how risk management and mitigation are applied to murabaha financing at BPRS. The method used is descriptive qualitative with field research and data collection techniques in the form of interviews and documentation. The results of this study indicate that risk management has been implemented at PT. BPRS Mitra Mentari Sejahtera Ponorogo, emphasizing the stages of identifying and measuring risk through 5C+1S analysis (character, capacity, capital, condition of economy, collateral, and sharia), although it only focuses on the aspects of capacity and collateral as well as BI checking. The risk mitigation process is also carried out through insurance and the use of collateral, especially gold pawn. Although it has a positive impact, its implementation is not yet optimal, as indicated by the high level of problematic financing and an increase in NPF.

This study aims to explain and reconstruct the notion of auditor professionalism beyond the reasoning framework found in the accountants’ code of ethics. The reconstruction is carried out by redefining auditor professionalism through the integration of moral reasoning and the values derived from QS. Al-Isra (36), as a response to the issue of fraud disclosure. The research adopts a non-technical perspective on auditor professionalism. Accordingly, the appropriate method for this study is Theoretical Triangulation, namely testing auditor professionalism from the perspective of moral reasoning and QS. Al-Isra (36). Specifically, the research begins by utilizing three sources of values: the Handbook of the Code of Ethics for Professional Accountants, principles of moral reasoning, and the guidance in QS. Al-Isra (36). Second, the study identifies the limitations of conventional interpretations of auditor professionalism when examined solely from ethical codes, and further analyzes how moral reasoning and QS. Al-Isra (36) enrich this perspective. Third, the concept of auditor professionalism is reconstructed in a holistic manner. Finally, the study concludes whether moral reasoning and QS. Al-Isra (36) are interrelated with the auditors’ professionalism in uncovering fraud. Ultimately, this article proposes a revised conception of auditor professionalism. By incorporating moral reasoning and QS. Al-Isra (36), auditor professionalism is envisioned as transcending rationalism and materialism. It is defined as a commitment to uphold the accountants’ code of ethics, grounded in justice and virtue, with an awareness that every action will be held accountable in the hereafter.

This study aims to examine customer segmentation through K-Means clustering from a customer data management perspective, emphasizing the interpretive value of analytical results rather than solely their computational outcomes. The research addresses a critical issue in contemporary data-driven organizations, where customer analytics is often reduced to technical modeling without sufficient translation into managerial insights. To respond to this gap, the study adopts a qualitative interpretive approach embedded within a quantitative clustering process, positioning clustering as part of a broader information management cycle. The empirical analysis is based on the Mall Customers Dataset obtained from Kaggle, consisting of 200 customer records with numerical attributes representing age, annual income, and spending score. Quantitative processing using K-Means clustering was employed to identify customer segments, while qualitative interpretation was applied to analyze the managerial meaning of each cluster. Data interpretation was supported by analytical documentation, visualization outputs, and reflective analysis of cluster characteristics. The findings reveal four distinct customer segments with different behavioral and economic profiles, each carrying specific strategic implications for customer relationship management and marketing decision-making. The study demonstrates that the primary value of clustering lies not merely in segment formation, but in its ability to transform raw customer data into actionable managerial knowledge. In conclusion, this research contributes to customer analytics literature by integrating data mining techniques with qualitative interpretation, offering a more human-centered and decision-oriented framework for customer data management. Future research is encouraged to extend this approach using organizational case studies or participatory decision-making contexts.

This study aims to identidy and examine how people’s views on product quality and brand image affect their decision to buy Shell fuel in Surabaya City. The study fecoses on three key areas: first, how both product quality perception and brand image together influence purchase decisions; second, how product quality perception alone impacts purchase decisions; and third, how brand image alone affects purchase decisions. The group of people studied are those who buy and use Shell fuel in Surabaya. To select participants, a non-probability sampling method was used, with the criteria that respondents must be at least 17 years old, live in Surabaya, and have purchased Shell fuel. After distributing questionnaires, 100 people met these criteria. The data was analyzed using Partial Least Squares-Structural Equation Modelling (PLS-SEM) with SmartPLS 3.0 software. The findings show that both product quality perception and brand image together have a significant effect on purchase decisions. Individually, product quality perception has a positive and significant impact on purchase decisions, and brand image also shows a positive and significant effect. These results suggest that improving product quality and enhancing brand image can help Shell increase consumer purchase decisions in Surabaya.

This study seeks to examine how halal certification policies are implemented as a strategy to expand market access for food-based MSMEs in Dumai City. Using a literature review within a qualitative descriptive framework, the research explores the regulatory foundation, the Free Halal Certification Program (SEHATI), and the respective roles of BPJPH, local government, and MUI. Findings indicate that halal certification functions not only as a form of religious assurance but also as an economic tool that increases consumer confidence, widens the halal product market, and strengthens the competitiveness of local MSMEs. The SEHATI initiative in Dumai has effectively boosted business participation and raised public understanding regarding the significance of halal labeling. It has also contributed to turnover growth of up to 45%, empowered women-led enterprises, and reinforced Dumai’s positioning as a leading halal culinary destination. Despite these achievements, challenges remain, including a limited number of halal facilitators, inadequate digital literacy among business operators, and insufficient coordination across involved institutions.

The government has implemented various illiteracy eradication programs at both central and local levels. However, illiteracy remains high, with South Sulawesi ranking sixth nationally. This condition is influenced by the imbalance between the number of Non-Formal Education Units and target areas, limited human resources, as well as learner-related factors such as motivation, age, occupation, distance to learning sites, and monotonous teaching methods. Community learning services through literacy clinics using collaborative methods Reading, Writing Beginning, Structure, Analysis, and Synthesis, combined with project-based learning serve as alternative models to increase community participation and improve learning outcomes. The problem of this research is how the description of the implementation of basic literacy programs through the model "Community Learning Services Through Literacy Clinics"?, and how effective the model "Community Learning Services Through Literacy Clinics with the collaborative method approach?. The purpose of this study was to determine the description of the implementation model of basic literacy education programs and determine the effectiveness of learning outcomes. The results of the study illustrated that the basic literacy program was carried out in collaboration between the resources of the Non-formal Education Unit and the resources in the village/kelurahan government as the organizer and tutor Learning outcomes show that the Community Learning Service Model through the Literacy Clinic with a collaborative method approach was declared effective in improving student learning outcomes.

Legal certainty (rechtssicherheit) is a fundamental pillar of the Rule of Law, ensuring that legal provisions are clear, consistent, and predictable. In the Indonesian criminal justice system, the Public Prosecutor holds a central position as the Dominus Litis (the master of the suit), possessing the exclusive authority to determine which cases proceed to court. However, the current implementation of prosecutorial authority often leans towards rigid legal positivism, creating a paradox where procedural certainty is achieved at the expense of substantive justice. Disparities in prosecution demands for similar crimes often lead to public distrust and legal uncertainty for justice seekers. Furthermore, prosecutors often lack the cognitive flexibility to handle complex cases that require discretionary wisdom. This study aims to analyze the challenges in maintaining legal certainty and proposes a strategy to enhance the prosecutor's role through the integration of Restorative Justice and a reform in prosecutorial competency. The research employs a normative juridical method with statutory and conceptual approaches, analyzing Attorney General Regulation No. 15 of 2020. The study finds that enhancing legal certainty requires shifting the paradigm from "mechanical prosecution" to "discretionary prosecution" based on conscience. To achieve this, prosecutors must be equipped with high-level cognitive skills specifically "Creative Thinking" to interpret "certainty" not just as textual compliance, but as the consistent application of fairness.

The enforcement of ethical codes within the civil service is a fundamental pillar for maintaining public trust and bureaucratic integrity. However, the implementation of disciplinary sanctions for Civil Servants (Aparatur Sipil Negara or ASN) in Indonesia currently faces significant challenges regarding fairness and consistency. (Problem) The core issue lies in the broad administrative discretion possessed by investigators (Tim Pemeriksa) under Government Regulation No. 94 of 2021, which often leads to subjective, legalistic, and disproportionate sanctioning without considering substantive justice. This study aims to analyze the weaknesses of the current sanction implementation mechanism and proposes a reconstruction of the investigators' authority based on the value of justice (Nilai Keadilan). Using a normative juridical approach and conceptual analysis, this research examines current regulations and compares them with the principles of Dignified Justice. The study finds that the current positivistic approach tends to ignore the human aspect and restorative potential of the sanctions. Consequently, a reconstructed model is proposed where investigators must integrate ethical deliberation and justice values into their examination process, ensuring sanctions are not merely punitive but also corrective and fair.

The implementation of patient safety culture in hospitals remains a significant challenge, often leading to adverse events. Establishing a strong patient safety culture requires effective interprofessional collaboration among healthcare professionals to deliver patient-centered care. However, factors such as organizational distrust and job dissatisfaction continue to hinder collaborative efforts and negatively affect the quality of care and patient safety outcomes.This study aims to examine the influence of organizational trust and job satisfaction on patient safety culture, with interprofessional collaboration serving as an intervening variable at MP hospital.  This quantitative associative research used a causal approach involving 93 inpatient nurses as respondents. Primary data were obtained through questionnaires using an ordinal scale based on a 4–1 Likert scale. Data processing employed the three-box method, and data analysis was conducted using Structural Equation Modeling (SEM).The results revealed that organizational trust, job satisfaction, and interprofessional collaboration simultaneously and partially influence patient safety culture. Moreover, interprofessional collaboration was found to mediate the relationship between organizational trust, job satisfaction, and patient safety culture.The study concludes that enhancing patient safety culture can be achieved by strengthening organizational trust and job satisfaction through effective interprofessional collaboration. Hospitals should develop supportive systems that foster care and concern among staff, enhance conflict management, improve performance appraisal mechanisms, and promote open, effective communication across all professional groups involved in patient care. These strategies can create a safer, more collaborative, and high-quality healthcare environment

The purpose of this study is to investigate the strategic role of air transportation management in Military Operations Other Than War (MOOTW), particularly in archipelagic contexts such as Indonesia, where rapid humanitarian response, territorial surveillance, and civil–military cooperation are essential for resilience. By applying a Systematic Literature Review (SLR), this article synthesizes findings on humanitarian logistics, technological transformation, and policy frameworks for strengthening national defense readiness. Design/methodology/approach – This study employs a qualitative Systematic Literature Review (SLR) methodology guided by PRISMA principles, analyzing 30 scholarly contributions from 2009–2025, including international peer-reviewed journals, Routledge and Springer volumes, arXiv preprints, and Indonesian academic publications.Results highlight that strategic air  transportation is indispensable for disaster relief, medical evacuation, and supply delivery in archipelagic nations. The adoption of AI, machine learning, UAVs, and reinforcement learning has enhanced responsiveness and equity in humanitarian supply chains. However, persistent challenges include aging fleets, interoperability constraints, and fragmented civil–military coordination. The study underscores the need for modernization of air assets, institutionalized civil–military collaboration, and integration of AI-based routing and command systems. Strengthening these aspects can enhance Indonesia’s resilience and preparedness in MOOTW scenarios. This article uniquely bridges global research on data-driven air power with Indonesian defense perspectives, proposing a scalable strategic framework for air transportation management that advances archipelagic resilience.

This study aims to describe relevant digital marketing strategies to improve the competitiveness of the Rafika Dompo Banana MSME in Soguo Village, Bolaang Uki District, South Bolaang Mongondow Regency, and analyze the supporting and inhibiting factors in implementing these strategies. This study uses a qualitative approach with a case study method. Data collection was conducted through observation, in-depth interviews with the owner, employees, and consumers, and documentation. The data analysis technique used a narrative inquiry model. The results of the study indicate that the digital marketing implementation of the Rafika Dompo Pisang MSME is still at a basic stage, utilizing WhatsApp and Facebook organically with simple content managed directly by the owner. Limited digital knowledge, minimal paid promotion budget, and suboptimal utilization of marketplace platforms are the main obstacles. Nevertheless, promotion through social media has been proven to increase product visibility and reach consumers. Supporting factors include maintained product quality, government support for licensing, and consignment collaboration. Consumer perception of the product is very positive, and existing digital promotions are considered to assist in purchasing decisions. In conclusion, the implemented digital marketing strategy is still simple but has a positive impact. Increasing competitiveness requires strategy optimization through increased digital literacy, platform diversification, and more planned resource allocation.

Corruption continues to be one of Indonesia’s most severe criminal issues, generating substantial financial losses for the state and obstructing the country’s development efforts. Judicial rulings in corruption cases therefore play a vital role in supporting anti-corruption initiatives, both in terms of ensuring fairness and creating a strong deterrent effect. This study evaluates how effective court decisions are in sentencing corruptors in Indonesia by analyzing justice and deterrence dimensions through a socio-legal research approach supported by descriptive analysis. The findings indicate that the effectiveness of judicial decisions remains limited due to disparities in sentencing, lenient punishments that fail to reflect a sense of justice, and the influence of various legal as well as extralegal factors. These issues weaken the credibility of the judicial process and reduce the intended preventive impact of court-imposed sanctions. To enhance effectiveness, the study highlights the need for comprehensive reforms, including clearer sentencing guidelines, improved law enforcement capabilities, and stronger oversight mechanisms to ensure accountability. Overall, this research enhances understanding of the structural challenges within Indonesia’s anti-corruption justice system and proposes recommendations aimed at reinforcing the deterrent value of court decisions through sentencing practices that are more consistent, proportionate, and aligned with the severity of corruption offenses.

This research aims to analyze the role of knowledge management in improving organizational performance. This research uses a qualitative method with a literature review approach, examining various national and international scientific journals published between 2019 and 2025. Data was obtained thru documentation techniques from secondary sources such as Google Scholar, ResearchGate, ScienceDirect, and SpringerLink. Analysis was conducted using content analysis and thematic synthesis methods to identify patterns of relationships between knowledge management dimensions and organizational performance. The research results indicate that effective knowledge management implementation has a positive impact on improving organizational performance, both in terms of operational efficiency, innovation, and competitive advantage. The four main dimensions of knowledge management that play the most significant role are knowledge creation, knowledge storage, knowledge sharing, and knowledge application. Additionally, organizational culture, transformational leadership, and employe commitment are key supporting factors for the successful implementation of knowledge management. Thus, it can be concluded that the systematic and integrated management of knowledge is an important foundation for organizations to achieve superior and sustainable performance in the digital age.

The braking system is a crucial component in a vehicle, where its performance is highly influenced by the wheel's rotational speed and the geometry of the brake pad. This study aims to analyze the impact of wheel rotational speed and variations in pad geometry on the temperature of the brake pad. The braking process generates heat due to friction, which, if not properly managed, can reduce braking performance and accelerate brake pad wear. The experiment was conducted at four levels of wheel rotational speed: 1000 RPM, 1500 RPM, 2000 RPM, and 2500 RPM. The testing system was designed using a braking system simulator equipped with a speed sensor (LM393) and a temperature sensor (K-type thermocouple), which were connected to an Arduino microcontroller and displayed in real-time through a Graphical User Interface (GUI) in MATLAB. The test results indicated that both the geometric shape of the brake pads and the wheel rotation speed significantly affected the resulting temperature. Standard brake pads produced the highest temperature at a speed of 2500 RPM, reaching 63.33°C. In contrast, brake pads with holes offered the best performance by maintaining a lower temperature of only 43.00°C. Furthermore, an increase in wheel rotation speed led to a noticeable rise in temperature; for standard pads, the temperature increased from 36.67°C at 1000 RPM to 63.33°C at 2500 RPM. This demonstrates that RPM is a major factor in heat generation due to friction. The MATLAB GUI effectively visualized the relationship between RPM and temperature, facilitating the analysis and evaluation of the data.

Customer satisfaction and consumer loyalty are critical issues in modern marketing management, as they play a strategic role in retaining customers and increasing company profitability. With the increasing intensity of business competition, it has become crucial for scientists and practitioners to understand the components that influence customer satisfaction and their impact on loyalty. The purpose of this study is to systematically review the relationship between customer satisfaction and consumer loyalty, as well as to identify the main determinant factors.The research questions are: (1) What are the most influential factors affecting customer satisfaction and loyalty? (2) How is the relationship pattern between satisfaction and loyalty based on previous research findings?. A systematic literature review was conducted using articles from Google Scholar and Publish or Perish (PoP) with keywords consumer satisfaction, consumer loyalty, service quality, price, and customer trust. A total of 27 articles published between 2020 and 2025 were analyzed, and 5 relevant articles were selected for in-depth review. The findings indicate that product quality, service quality, price, trust, and brand image are dominant factors influencing customer satisfaction and loyalty. In conclusion, future research can explore digital and technology-based service contexts as well as more complex mediation and moderation relationships to deepen understanding of customer satisfaction and loyalty.

This study aims to describe the religious habituation strategies implemented at PAUD Adz-Dzikra in developing religious and moral values among children aged 5–6 years, as well as to analyze the behavioral changes resulting from these practices. Using a descriptive qualitative approach, the research involved 50 children and 4 teachers. Data were collected through observation, interviews, and documentation, and were analyzed using data reduction, data display, and conclusion drawing. The findings indicate that the habituation activities—such as Iqra reading practice, short surah memorization, Dhuha prayer, and the Friday Cleaning program—significantly contributed to the development of children’s religious and moral values. Children not only recognized basic religious teachings but were also able to apply them in real actions, including reading hijaiyah letters, performing simple worship, demonstrating politeness, honesty, helpfulness, and maintaining personal and environmental cleanliness. The religious habituation strategies applied at PAUD Adz-Dzikra proved effective in internalizing religious and moral values in accordance with the indicators of the Early Childhood Development Achievement Standards (STPPA) stated in the Ministry of Education and Culture Regulation No. 137 of 2014. This study confirms that consistent habituation is a fundamental approach to developing religious character in early childhood.

Acute Respiratory Infections (ARI) in the working area of Mulyorejo Public Health Center, where an aluminum factory is located, rank first among the ten most common diseases. This study aims to analyze the influence of sociodemographic characteristics and PM2.5 exposure on ARI complaints in the aluminum factory area of Payageli Village, Deli Serdang Regency. The cross-sectional observational study involved 160 housewives living within a radius of 10–1500 meters from the factory’s chimney. The analysis included univariate, bivariate, and multivariate methods. Results showed that 58.1% of respondents experienced ARI symptoms in the past month. The average ambient (outdoor) PM2.5 concentration measured from three sampling points was 12.3 µg/m³, which did not exceed the WHO standard (<15 µg/m³). The highest concentration was recorded in the southern direction (15.5 µg/m³). Bivariate analysis indicated that education (p = 0.010), direction of house location (p = 0.001), and indoor PM2.5 concentration (p = 0.006) were significantly associated with ARI. Multivariate logistic regression analysis showed that the most dominant factor influencing ARI was indoor PM2.5 concentration (p = 0.039), followed by education (p = 0.013) and direction of house location (p = 0.001). This study provides a scientific basis for air quality control and housing environment improvement to reduce the risk of environmentally related diseases in industrial zones.

Nata de corn is nata made from corn. Corn contains the element carbon which can fulfill the needs of Acetobacter xylinum in the formation of nata. This study used corn extract to replace coconut water and used natural nitrogen sources from mung bean sprout extract, soybean sprout extract and cowpea sprout extract. The aimed study to determine characteristics of nata  which the thickest and highest fiber. This study used factorial RAL, with 2 factors, namely factor 1 was the percentage of corn extract (10%; 20% and 30%) and factor 2 was the variation of nitrogen sources (mung bean sprout extract, soybean sprout extract and cowpea sprout extract). The purpose of this study was to determine the physicochemical characteristics of Nata de corn and determine the best formulation for Nata de corn. The results of the best treatment formulation in the manufacture of Nata de corn were 30% corn seed extract formulation with 7.5 ml soybean sprout extract, 2.05% crude fiber chemical characteristic test, 0.15% total sugar and 0.97% water content. The resulting nata de corn has organoleptic characteristics of a yellowish-white color with a value of 1.95; less elastic with an elasticity value of 2.06 and slightly springy with a value of 2.72. The results of physical observations with a thickness of 0.72 cm, a weight of 599.8 grams and a volume of 4 ml of fermented residual liquid. Nata de corn has the potential to be a source of food fiber.