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This study examines the mediating role of SDG disclosure in the relationship between ESG score and financial performance within the mandatory reporting context of non-financial firms listed on the Indonesia Stock Exchange during 2021-2023. Using a purposive sample of 59 companies (177 observations), the analysis employs panel data regression and the Sobel test to evaluate ESG metrics from Refinitiv Eikon alongside disclosure and financial data from corporate reports. Empirical results show that ESG score does not significantly predict SDG disclosure nor directly affect financial performance measured by ROE. Furthermore, SDG disclosure shows no significant association with financial performance and fails to mediate the ESG-ROE relationship. Firm size is the only variable positively related to SDG disclosure, suggesting that reporting practices are more strongly driven by organizational resources and public visibility than by substantive ESG performance. Overall, the findings reveal a decoupling phenomenon, where sustainability reporting in Indonesia tends to reflect symbolic compliance rather than value-creating integration. The study concludes that a credibility gap exists in the capital market, as SDG disclosure has not yet functioned as an effective mechanism for converting ESG performance into financial gains. This study provides evidence on the limitations of SDG disclosure as a value transmission mechanism in emerging market, offering insights for regulators and market participants seeking to enhance the economic relevance and credibility of SDG reporting.

The rapid advancement of digital technology demands a transformation in public communication to effectively engage Generation Z as digital natives. Through the Instagram account @swargaloka.sby, the Surabaya City Population and Civil Registration Department aims to drive e-KTP (electronic ID card) registration. Using a descriptive qualitative approach, this study examines digital communication strategies based on the framework of Chaniago and Majid (2024), which encompasses five key aspects: creativity, visual quality, audience alignment, posting consistency, and responsiveness. The analysis reveals that while appealing visuals and communicative language have successfully built audience engagement, actual participation in e-KTP registration remains suboptimal. This is attributed to a relevance gap between population administration issues and the daily lives of young people. The effectiveness of digital communication in driving tangible action depends on the account managers' ability to deliver more persuasive and personally relevant messaging to ensure a sustainable increase in administrative awareness in the digital era.

The problem addressed in this research is the suboptimal implementation of the Community-Based Drinking Water Supply and Sanitation Program (PAMSIMAS) in Koili Village. The objective of this research is to analyze the implementation of the PAMSIMAS Program based on Donald P. Warwick’s policy implementation theory, which includes organizational capacity, information, support, and the distribution of potential resources. This research employs a descriptive qualitative method. Data were collected through interviews, observations, and documentation involving informants from the local government, village officials, PAMSIMAS management, and community members, both beneficiaries and non-beneficiaries. The findings indicate that the PAMSIMAS Program has been implemented; however, it has not yet been fully optimized. Organizational capacity and information dissemination have been implemented, but limitations remain in implementers’ capacity and in the equitable distribution of information. Support from the village government and the community is relatively good; nevertheless, coordination and the distribution of potential resources still need improvement. This research recommends that future researchers examine the implementation of PAMSIMAS on a broader regional scale and incorporate a more in-depth analysis of sustainability and community participation.

This study aims to determine the influence of Diklat on employee performance at the Department of Education and Culture of Gorontalo Province. The sample in this study consisted of 58 respondents. The data used in this research were primary. Data collection was conducted through the distribution of questionnaires. The data analysis technique employed was simple linear regression. The results of this study indicate that Diklat have a positive and significant influence on employee performance at the Department of Education and Culture of Gorontalo Province, with a coefficient of determination of 66.90%, while the remaining 33.10% is influenced by other variables not examined in this study, such as organizational culture, work environment, leadership, career management, work commitment, work supervision, and information technology within the organization. The positive test results imply that the improvement in employee performance at the Department of Education and Culture of Gorontalo Province occurs due to intensive Diklat that align with the needs of human resource development in public sector organizations.

This study aims to analyze the communication process within the Suluk tradition in Kubu Gadang, West Payakumbuh, using Dell Hymes’ Dell Hymes Ethnography of Communication approach. This research employed a qualitative method with an ethnographic approach through observation and in-depth interviews involving five informants and one triangulator, consisting of mursyid, khalifah, and salik. The findings reveal that communication in the Suluk tradition is systematically regulated to maintain participants’ spiritual concentration during the worship process. Communication occurs through verbal forms, such as dzikir, tawajuh, and spiritual instructions delivered by the mursyid, as well as non-verbal symbols, including the use of khalwat isolation tents, tasbih, and stones as counting tools. In addition, strict norms such as limiting speech, eye contact, and social interaction function as important non-verbal communication elements. These communication patterns collectively support the spiritual objectives of Suluk, particularly in strengthening self-discipline, inner focus, and closeness to Allah.

This study examines the influence of memorable tourism experiences and operational risk management in tourist train transportation on positive Word of Mouth (WOM), with tourist satisfaction serving as a mediating variable. A quantitative approach was employed, and data were processed using SEM-PLS 4. The research sample consisted of 247 respondents who had used tourist train services within the past year. The results reveal that both effective risk management practices and memorable tourism experiences perceived by tourists significantly impact tourist satisfaction. Additionally, tourist satisfaction plays a crucial mediating role in generating positive WOM. The study highlights that memorable tourism experiences, including aspects such as comfort, scenic views, and the quality of service, significantly enhance tourist satisfaction. Furthermore, operational risk management, which includes ensuring passenger safety, maintaining service reliability, and handling emergencies effectively, is essential for cultivating satisfaction and positive WOM. The findings suggest that businesses in the tourism industry, particularly those operating tourist trains, should prioritize both risk management and creating memorable experiences to foster customer loyalty and enhance WOM. This study contributes to understanding the dynamic relationship between risk management, customer satisfaction, and WOM in the tourism sector, providing valuable insights for improving service strategies in tourist train transportation.

The Indonesian hospitality industry is currently facing a post-pandemic "profitability paradox," a phenomenon where increased occupancy rates do not guarantee a proportional increase in net profit margins due to persistent operational cost inflation. This study aims to evaluate operational cost efficiency strategies and their impact on profitability across three star-rated hotels with contrasting locational and market characteristics: @Hom Hotel Kudus (Central Java), Grand Verona Samarinda (East Kalimantan), and FUGO Hotel Banjarmasin (South Kalimantan). This research adopts a descriptive qualitative approach with a comparative multiple-case study design. Data were collected through in-depth interviews with top management, participant observation, and financial document analysis. The results reveal that geographical characteristics and market segments are the primary determinants in selecting efficiency strategies. (1) Hom Hotel Kudus, located in a secondary industrial area, implements Lean Operations strategies through workforce multi-skilling to address market price sensitivity. (2) Grand Verona Samarinda, in the East Kalimantan business hub, focuses on Supply Chain Engineering by localizing raw materials to mitigate high logistical costs. (3) FUGO Hotel Banjarmasin, in the lifestyle segment, adopts Technology-Driven Efficiency to suppress utility costs without degrading the guest experience. The study concludes that sustainable profitability is achieved not through aggressive cost-cutting, but through strategic cost management adaptive to local contexts. These findings provide a new managerial framework for the hospitality industry to shift from a revenue-centric orientation to value optimization.

This research aims to evaluate the effectiveness of Online Travel Agent (OTA) distribution channels in influencing room sales volume and net profit for hotels in Java. Although OTAs have become a primary distribution choice that successfully boosts sales figures, there is still a lack of research highlighting the impact on net profitability due to high commission costs.Using a quantitative associative method through panel data regression analysis, this study examines the causal relationship between the proportion of sales made via OTAs and two performance indicators over a two-year period (2021–2023). The primary findings reveal a dual effect:OTA Distribution Channels have a positive and significant influence on Room Sales Volume (supporting Hypothesis H1).Conversely, OTAs have a significant negative impact on Hotel Profit Margins (supporting Hypothesis H2), indicating a substantial financial trade-off.The contribution of this research is to provide balanced empirical evidence regarding volume gains versus margin losses resulting from OTA usage. The managerial implications suggested by these findings are that hotels need to implement distribution strategies focused on Net Revenue Management and channel mix optimization to achieve a balance between volume requirements and profitability.

This study examines the influence of Arei Outdoor Gear brand awareness on purchase decisions in the Bogor Climbing Virtual Community on Facebook. In the midst of increasingly fierce competition in the outdoor equipment industry, maintaining a high level of brand awareness is an important factor for companies in attracting and retaining consumers. Therefore, this study aims to find out the extent to which brand awareness of Arei products is able to influence the purchasing decisions of the community members. This study uses a quantitative approach with a survey method conducted on 87 respondents who were randomly selected from community members. Data collection was carried out through a questionnaire which was then analyzed using a simple linear regression technique to determine the relationship between brand awareness variables and purchase decisions. The results of the study show that the level of Arei brand awareness is relatively high with an average value of 3, where respondents are able to recognize Arei's products, logos, and brand characteristics. Meanwhile, purchasing decisions are also in the positive category with an average score of 3.25. The results of linear regression analysis showed a significant influence between brand awareness on purchase decisions with a correlation value (R) of 0.749. In addition, a determination coefficient value (R²) of 0.561 showed that 56.1% of purchase decisions were influenced by brand awareness, while the rest were influenced by other factors outside of the variables studied.

This study aims to analyze legal protection for lenders in the terms and conditions clauses of Peer-to-Peer (P2P) Lending platforms in Indonesia, particularly regarding the risk of default or breach of contract. The background of the study is based on the rapid growth of the P2P Lending fintech industry accompanied by an increase in the risk of default, as well as the potential imbalance in the lenders' bargaining position due to the use of standard clauses that are often detrimental. The results of this study reveal that of the 10 P2P Lending platforms that the author studied, none of the platforms can be said to have completely fulfilled all components of preventive and repressive protection as regulated by POJK No. 40 of 2024. This problem is exacerbated by the existence of exoneration clauses prohibited by POJK No. 22 of 2023 Article 46 paragraph (2), where platforms often unilaterally limit their responsibilities by transferring the risk of default entirely to lenders, thereby reducing consumer rights and violating the principle of consumer protection in Law No. 8 of 1999 Article 18 paragraph (1).

Consumers are divided into three categories: initial consumers, middle consumers, and end consumers. These three types of consumers certainly have the right to protection, but end consumers as users need to receive more attention to protection, especially in the buying and selling process. This study uses a sociolegal approach with a purposive sampling method to examine the selling process. In addition, this study also examines how protection for end consumers is implemented in LPG buying and selling activities in Balikpapan Tengah District. Thus, this study aims to contribute to the understanding of protection efforts and the impact of not implementing protection properly in Balikpapan Tengah District, a densely populated area. This study is expected to be a reference for the development of consumer protection efforts in the buying and selling of subsidized LPG, as well as providing insight into the consequences that can be received by end consumers and their handling in the future.

Adolescents affected by parental divorce face increased risks of mental health challenges, often exacerbated by custody disputes, post-separation abuse, and institutional inadequacies. This study aims to evaluate the effectiveness of trauma-informed, family-based interventions and custody-related policy reforms that promote adolescent mental health, with a focus on the integration of the Islamic principle of maslahah as an ethical framework. A systematic review was conducted using three databases (ScienceDirect, PubMed, Scopus) covering publications from 2000 to 2024. Inclusion criteria focused on empirical studies addressing interventions, custody policies, and mental health outcomes in adolescents aged 10–21. Findings reveal that Treatment Foster Care Oregon (TFCO) reduces behavioral issues and improves emotional regulation; Multisystemic Therapy and Wraparound Services prevent custody relinquishment and support family cohesion. Legislative reforms like the Family First Prevention Services Act have shown promise in redirecting funding toward prevention, yet face significant implementation disparities. Reports of healthcare obstruction and court-induced trauma remain critical threats to adolescent well-being. The review also found that custody loss, particularly among adolescent parents, correlates with increased substance use and long-term psychosocial instability. The integration of maslahah into legal and mental health frameworks provides a culturally grounded approach to trauma-informed reform. These findings emphasize the need for cross-sectoral collaboration, standardized trauma protocols, and culturally responsive service models. This study advances a holistic understanding of adolescent welfare in custody contexts and identifies pathways for ethical and sustainable reform.

The issuance of billboard installation permits is part of local government authority in regulating public space, maintaining public order, and ensuring legal certainty. This study examines the implementation of billboard permit administration under Serang City Regional Regulation Number 3 of 2021. It applies an empirical juridical method with a qualitative approach. Data were collected through interviews with relevant local officials and a review of applicable laws and supporting legal materials. The findings indicate that the permit process involves several agencies: the Investment and One-Stop Integrated Service Office as the licensing authority, the Public Works and Spatial Planning Office for technical recommendations, the Regional Revenue Agency for tax collection, and the Municipal Police for supervision and enforcement. Although the regulatory framework is comprehensive, challenges remain, including inter-agency coordination, tax compliance, supervision effectiveness, and limited legal awareness among business actors. The study concludes that effective permit administration depends not only on clear regulations but also on strong institutional coordination and proper implementation.

Gender-based domestic violence (KDRT) remains a critical issue in Indonesia, particularly in urban areas like North Jakarta. This study examines the governance of services for KDRT victims from a gender perspective in 2025, employing a qualitative case study approach. Data were gathered through in-depth interviews with 20 victims and service providers at community health centers (Puskesmas), the Women's Empowerment and Child Protection Agency (DP3A), and NGOs. Findings reveal fragmented governance, characterized by weak inter-agency coordination, low accessibility for low-income victims, and insufficient integration of gender perspectives in handling procedures. Key barriers include bureaucratic hurdles and inadequate training for staff on toxic masculinity issues. The study recommends an integrated governance model based on gender-responsive governance, including a one-stop digital platform and enhanced multi-stakeholder collaboration. Policy implications support the achievement of SDGs 5 and 16 at the local level. This study also highlights the importance of increasing public awareness and education regarding gender-based domestic violence to create a safer and more inclusive environment for victims.

Divorce gives rise to various legal consequences relating to the status of the parties, marital property, and the rights and obligations toward children, thereby requiring a legal mechanism that ensures legal certainty, justice, and legal protection. In practice, the parties often express their intention to divorce in the form of a Pre-Divorce Agreement Deed drawn up before a notary. This study aims to analyze the legal standing and evidentiary strength of a Pre-Divorce Agreement Deed as evidence in divorce cases decided by default judgment (verstek). The research employs a normative juridical method with a statutory approach and a case approach, focusing on the Decision of the Ngawi Religious Court Number 425/Pdt.G/2023, through a literature review of primary and secondary legal materials. The findings indicate that a Pre-Divorce Agreement Deed executed in the form of a notarial deed constitutes an authentic deed with perfect evidentiary value as written evidence in divorce proceedings. Although it cannot directly result in the dissolution of marriage, the deed is relevant to prove the existence of an agreement between the parties and the condition of a marital relationship that has irretrievably broken down. In cases decided by default judgment, the deed becomes an important basis for judicial consideration in granting the divorce petition. The implications of this study emphasize that a Pre-Divorce Agreement Deed may be lawfully and proportionately used as evidence to support the proof of grounds for divorce and to realize legal certainty in judicial proceedings.

The policy of increasing fuel prices is a strategic public policy that has broad implications for the lives of people in Indonesia. Fuel plays an important role in supporting economic activity, distribution of goods, and social mobility. This article aims to analyze the impact of the fuel price increase policy on public interests by emphasizing the current context in Indonesia and the empirical realities that arise in society. This study uses a qualitative approach through literature review and policy analysis. The results of the study show that the increase in fuel prices has a direct impact on the increase in the cost of living, a decline in people's purchasing power, and the emergence of social pressure, especially among low-income groups. Although the government views this policy as a rational step to maintain fiscal stability and the sustainability of energy subsidies, compensation and social protection policies remain key factors in ensuring that the public interest and the goal of community welfare are maintained.

Slums are an urban issue that arises due to rapid population growth and the limited capacity of local governments to provide adequate housing and basic infrastructure. This leads to areas with low environmental quality, limited access, poor drainage, and high socio-economic vulnerability. A similar phenomenon occurs in Jambi City, which requires a sustainable handling strategy. This study aims to analyze the strategies implemented by the Department of Public Housing and Settlement Areas of Jambi City in addressing slums and assess their contribution to environmental quality. A descriptive qualitative approach was used to understand the policies, program implementation mechanisms, and institutional challenges. Data was collected through interviews with government officials, field observations, and analysis of planning documents. The results indicate that the strategy focuses on improving basic infrastructure, such as road construction, drainage rehabilitation, and the provision of settlement facilities. This program enhances environmental quality and accessibility but faces challenges such as budget limitations, suboptimal inter-agency coordination, and the socio-economic conditions of the community. Addressing slums requires a more comprehensive approach, including collaborative governance, increased community participation, and adaptive policies to ensure sustainable improvements.

Illegal street racing is a persistent issue in Indonesia, including Bungo Regency, endangering road users and violating traffic laws. This study, based on a case study at the Traffic Unit of Bungo Police Resort, aims to explore the police's role in addressing illegal street racing from an Islamic criminal law perspective. Using a qualitative juridical-empirical approach, the study examines legal regulations, institutional practices, and Islamic jurisprudence. Data was gathered from legal sources and literature related to law enforcement and Islamic criminal law. The results reveal that the police play a strategic role in combating street racing through preventative, preemptive, and repressive tactics. Repressive measures include law enforcement based on the Indonesian Traffic and Road Transportation Law, while preventive actions involve community outreach, traffic education, and regular patrols. From an Islamic criminal law viewpoint, illegal street racing is categorized as jarimah ta‘zīr, where authorities impose sanctions to maintain public order and prevent harm (mafsadah), aligning with the maqasid al-shariah goals of preserving property and life. The study concludes that effective and sustainable action against street racing requires collaboration between law enforcement, communities, and religious perspectives.

Domestic violence (DV) remains a complex legal and social problem, threatening family stability and human dignity. Although Law No. 23 of 2004 concerning the Elimination of Domestic Violence provides strict sanctions, conventional punishment methods are often considered ineffective in restoring damaged social relationships within families. This study examines the implementation of restorative justice in resolving domestic violence cases within the Bungo Police jurisdiction, from the perspective of positive law and Islamic law. This study uses an empirical legal approach and a sociological perspective, with primary data collected through interviews with investigators from the Women and Children Protection Unit (PPA), as well as secondary data from laws, police regulations, and related academic literature. The results show that restorative justice has been applied to several domestic violence cases during the investigation stage through mediation and peace agreements between the parties involved. This method helps reduce the backlog of cases, accelerates dispute resolution, and maintains family social stability. However, challenges remain, such as the possibility of re-victimization due to the imbalance of power between victims and perpetrators. From an Islamic legal perspective, restorative justice is in line with the principles of ta'zīr and maqāṣid al-sharī'ah, especially the preservation of human dignity, life and offspring. By guaranteeing the protection of victims and preventing repeated violence, restorative justice can be an additional mechanism in cases of domestic violence.

In Indonesia, illegal gold mining (PETI) is still a persistent environmental crime, especially in resource-rich areas like Bungo Regency, Jambi Province. The efficacy of local law enforcement is still in doubt, despite the fact that Article 158 of the modified Mining Law (Law No. 3 of 2020) offers a solid legal foundation for criminal penalties. The purpose of this study is to evaluate the efficacy of criminal law enforcement in Bungo Regency against PETI from the standpoint of Islamic law based on maqāṣid al-sharī‘ah. This study uses a juridical-empirical approach, combining pertinent court rulings, field data from law enforcement, and normative legal analysis. The results show that although legal measures like arrests and convictions have been carried out, they have not had a major deterrent effect. The overall effect of enforcement operations is weakened by structural issues, such as the economic dependence of local populations, the scarcity of alternative livelihoods, and the difficulties of prosecuting informal financiers. According to maqāṣid al-sharī‘ah, illicit mining is incompatible with the defense of basic principles, especially the preservation of life (ḥifḍ al-nafs), property (ḥifṢ al-māl), and environmental sustainability. The study comes to the conclusion that effective law enforcement necessitates an integrated strategy that combines preventive and rehabilitative tactics, such as economic empowerment, legal awareness campaigns, and regular supervision, with repressive measures. A more equitable, long-lasting, and socially conscious form of environmental criminal law enforcement is provided by combining positive law with the ethical framework of maqāṣid al-sharī‘ah.