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Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economy, yet their failure rate remains high due to weak business planning and the absence of systematic feasibility studies. University business incubator laboratories are expected to assist prospective entrepreneurs in conducting comprehensive feasibility analyses, but evaluations are often performed manually and subjectively. This study aims to design a Business Feasibility Information System to support business incubator laboratories in achieving more objective, efficient, and documented assessments. The research employs a Research and Development (R&D) approach using the System Development Life Cycle (SDLC) model, encompassing stages of requirement analysis, system design, and conceptual validation. The system is designed to evaluate four key aspects of business feasibility: market, production, human resources, and finance. The result is a conceptual system prototype that integrates all aspects into a unified assessment framework. The findings indicate that the proposed system enhances the effectiveness of incubator laboratories in evaluating and assisting tenants objectively while fostering digital entrepreneurship literacy. The study implies that information technology integration is essential for strengthening MSME sustainability and decision-making in Indonesia.

This study aims to analyze how the integration of Islamic economic values operates in the management of School Operational Assistance (BOS) funds in Islamic schools and to identify supporting and inhibiting factors, as well as stakeholders’ perceptions regarding the application of sharia values in financial administrative practices. The research employs a qualitative descriptive approach using data reduction, data display, and conclusion drawing stages. The findings reveal that Islamic economic principles such as amanah (trustworthiness), sidq (honesty), al-‘adl (justice), and mas’uliyyah (accountability) have been internalized within the organizational culture and individual behavior of school managers, although not yet fully institutionalized. Supporting factors include religious leadership, Islamic ethical organizational culture, and community participation, while the main constraints involve limited human resources, low literacy in sharia accounting, and the absence of a faith-based monitoring system. Stakeholders demonstrate a strong moral awareness of sharia values but with limited technical understanding. The study concludes that effective integration requires synergy between spiritual values, technical capacity, and institutional policies to establish transparent and socially just financial governance in Islamic education institutions.

Tele-Herbal Medicine is a technology-driven service designed to deliver herbal medicine consultations and therapies through wellness clinics, aiming to improve access to personalized and affordable care. This study systematically assesses its effectiveness, implementation, and challenges as part of integrated health services by reviewing relevant literature published in the past five years. Findings indicate that Tele-Herbal Medicine significantly enhances patient access, offering tailored and cost-efficient herbal treatments. Despite these promising outcomes, implementation faces key obstacles, including inadequate regulatory frameworks, the absence of standardized herbal product validation procedures, and concerns over patient data security. These limitations underscore the urgent need for comprehensive policies, quality assurance mechanisms, and strict data protection protocols, consistent with broader telemedicine guidelines. By addressing these issues, Tele-Herbal Medicine can evolve into a reliable and sustainable model, enabling wellness clinics to expand services without compromising safety or quality. Ultimately, its success depends on clear legal support, standardized validation systems, and robust monitoring tools to ensure effectiveness, safety, and full integration into the healthcare ecosystem, thus positioning it as an innovative solution that bridges traditional herbal practices with modern digital health services.

Law Number 31 of 1999 in conjunction with Law Number 20 of 2001 concerning Eradication of Corruption Crimes (Tipikor Law) requires the existence of state financial losses as an important element in Article 2 paragraph (1) and Article 3. Following Constitutional Court Decision No. 25/PUU-XIV/2016, proof of state losses must be actual losses, rather than potential losses. However, in practice, there is a discrepancy between legal norms and the reality of law enforcement, especially in state-owned enterprises (SOEs) engaged in banking. There is disharmony between the Anti-Corruption Law, the State Finance Law, and the SOE Law, particularly regarding the financial status of SOEs as separate state assets. This study uses a normative legal method with a statute approach. The results show that proving state financial losses in banking SOEs related to corruption requires an examination by an authorised institution to declare state financial losses. Based on Article 10 paragraph (1) of Law No. 15 of 2006 concerning the Audit Board, it is explained that the Audit Board has the authority to determine the existence or absence of state losses. The audit process carried out by the Audit Board on state-owned banking enterprises suspected of causing state financial losses must be an investigative audit process, not a state loss calculation audit that is usually carried out on government institutions.

This study examines the implementation of Fardhu kifayah counseling in Telagah Village, Sei Bingai District, Langkat Regency, focusing on the social and cultural problems and challenges faced by the local community. Telagah Village is known for its rich history, strong traditions, and local wisdom that shape its social life. However, in the practice of handling the deceased, several issues remain, including limited community knowledge, lack of regeneration among younger members, inadequate facilities, and the absence of a designated team responsible for the Fardhu kifayah process. These limitations often lead to dependence on a few individuals who possess the necessary skills, creating sustainability concerns in the long run. Furthermore, cultural aspects such as conservative norms, gender role divisions, and deeply rooted customs influence how the community perceives and accepts Fardhu kifayah counseling. The study highlights that successful implementation requires not only technical guidance but also sensitivity to local values and traditions. Strengthening community participation and fostering collaboration between religious leaders and local authorities are essential to ensure the sustainability and effectiveness of Fardhu kifayah education in Telagah Village.

The phenomenon of using non-Hajj visas for pilgrimage has deprived many pilgrims of legal protection, with numerous cases of arrests by Saudi authorities resulting in deportation and even a ten-year ban on entering Saudi Arabia. This study adopts a qualitative case study design with an empirical legal research approach. Data were collected through interviews and document analysis at PT Mirbath Tour and Travel Palu. The primary data source was an interview with the Director of PT Mirbath, while secondary sources included the Qur’an, Hadith, legislation, journals, articles, theses, dissertations, and reference books. Data analysis employed reduction, presentation, and conclusion drawing. The findings highlight three key points. First, PT Mirbath facilitated Hajj departures using multiple-entry visas with significant limitations, such as the absence of tents in Mina and Muzdalifah, restricted access to facilities, and alternative routes from Riyadh to bypass checkpoints. Second, the use of non-Hajj visas indicates that the implementation of Law of the Republic of Indonesia No. 8 of 2019 on the Administration of Hajj and Umrah has not been effectively enforced, with policy gaps and weak operational oversight remaining apparent. Third, although the contractual arrangements applied appear consistent with the principles of Islamic jurisprudence (fiqh muamalah), they conflict with the foundations of sharia economic law, as the use of non-Hajj visas involves elements of gharar (uncertainty), lack of transparency, and contractual objectives inconsistent with maqasid al-shariah.

Islamic insurance (takaful) is a financial instrument that functions not only as risk protection but also as an investment tool based on sharia principles. So far, the most commonly applied tijarah contracts in Islamic insurance are limited to wakalah bil ujrah and mudharabah. In fact, the development of modern society’s needs requires the diversification of contracts so that the offered products become more varied and competitive. This study aims to analyze the potential optimization of other tijarah contracts, such as musyarakah, murabahah, ijarah, and istishna’, in the development of Islamic insurance products. The research method used is library research with a descriptive qualitative approach, which involves reviewing literature, journals, DSN-MUI fatwas, and related regulations. The findings indicate that the application of other tijarah contracts has the potential to enrich Islamic insurance product variations, enhance transparency in fund management, and strengthen the competitiveness of Islamic insurance compared to conventional insurance. Furthermore, the diversification of contracts can provide solutions to the limited and monotonous business models of Islamic insurance. However, several challenges arise, including the absence of specific regulations governing these contracts, limited public understanding, and technical complexities in implementation. This study recommends the active role of regulators, especially DSN-MUI and OJK, in formulating clearer regulations and encouraging Islamic insurance companies to innovate by applying diverse sharia-based contracts. Thus, the optimization of other tijarah contracts will not only strengthen the existence of Islamic insurance in Indonesia but also fulfill society’s demand for financial products that are halal, innovative, and competitive.

Pain is one of the main complaints experienced by postoperative patients, including those undergoing laminectomy, which can interfere with comfort, hinder mobility, and slow the healing process. Non-pharmacological nursing interventions such as relaxation techniques have become important alternatives for reducing pain holistically. This study aims to evaluate the effectiveness of the finger-holding relaxation technique in reducing pain in postoperative laminectomy patients. The study used a descriptive case study design involving a patient named Mrs. S in the Amarilis Ward of Prof. Dr. Margono Soekarjo Regional Hospital, Purwokerto. The intervention was carried out for three consecutive days, twice a day, with each session lasting 15 minutes. The results showed a marked decrease in pain score from a scale of 7 (severe pain) on the first day to 1 (mild pain) on the fourth day, accompanied by gradual improvement in physical mobility, absence of surgical wound infection, and better discharge readiness. This technique also had a positive impact on the patient’s emotional comfort. Therefore, the finger-holding relaxation technique is proven to be a simple yet effective intervention in supporting the holistic recovery of postoperative laminectomy patients.

Indonesia is a country with a high level of labor-related issues, particularly in relation to the protection and fulfillment of workers’ rights. Common problems include termination of employment, unpaid wages, and inadequate severance payments. One such case is the bankruptcy petition filed against PT. Setiaji Mandiri, which serves as the focus of this study. The objective of this research is to analyze the legal considerations behind the Commercial Court’s decision to grant the bankruptcy request and its implications for labor rights. This study employs a normative juridical method by analyzing relevant legislation and court rulings, particularly referring to Law No. 37 of 2004 on Bankruptcy and Suspension of Debt Payment Obligations, and Law No. 2 of 2004 on Industrial Relations Dispute Settlement. The findings show that PT. Setiaji Mandiri had indeed made efforts to settle its financial obligations, but these efforts were deemed insufficient by the court, leading to the acceptance of the bankruptcy petition. However, a key issue that emerged was the absence of debt registration with the Industrial Relations Court (PHI), which is mandated by law in cases involving employment disputes. According to the prevailing labor laws, the PHI must first determine the amount of severance pay owed to employees, which can then be used as a reference in bankruptcy proceedings. The study concludes that there was a procedural oversight in the handling of labor claims in this bankruptcy case. It emphasizes the importance of adhering to legal mechanisms that protect workers’ rights and recommends stricter coordination between commercial and labor courts to prevent similar issues in the future.

This study evaluates the service maturity of the e-Visa system at the Class I TPI Cirebon Immigration Office with reference to two ITIL 4 practices: Incident Management and Service Request Management. Operationally, the office acts as a user while technical handling is centralized at a national helpdesk. A mixed-method approach was applied, combining staff/admin questionnaires with instrument validity, reliability checks, snapshot analysis of helpdesk tickets, and brief observations. The analysis identifies key issues: the absence of a locally agreed Service Level Agreement (SLA), delays in resolving high-priority incidents, and inconsistent communication of status and estimated time to resolution. Findings indicate a gap between perceived process maturity and ticket-based operational performance, especially for high-priority cases. The study proposes actionable improvements formalizing SLAs with the central team, a fast-track for urgent cases, concise submission guidance for routine requests, and results of the web-based recommendation dashboard. These results are relevant for similar user units operating under centralized support.

Terminal sanitation plays a crucial role in creating a clean, safe, and comfortable environment for public transportation users. This study aims to describe the sanitation conditions at Jakabaring Terminal, Palembang city, in the year 2025. The research employed a descriptive method with an observational approach. Data were collected through direct observation using a checklist that assessed four aspects of sanitation: environmental hygiene outside the building, hygiene of rooms and structures, sanitation facilities, as well as comfort and safety. The findings show that all four assessed aspects were below the required sanitation standards, with the following percentages: environmental hygiene outside (52%), hygiene of rooms and buildings (66%), anitation facilities (60%), and comfort and safety (57%). The low scores were caused by several factors, including substandard toilet conditions, lack of separated trash bins, inadequate ventilation and lighting, and the absence of first aid kits and fire extinguishers. The study concludes that the sanitation conditions at Jakabaring Terminal do not meet the standards of a healthy terminal. Greater attention and action are required from the terminal management and relevant authorities to improve sanitation quality and ensure user comfort.

This study aims to analyze the strategies of Grand Royal Denai Hotel Bukittinggi in enhancing guest satisfaction through the provision of halal food, considering the growing global halal tourism trend and Indonesia's significant potential as a country with a majority Muslim population. Furthermore, the increasing awareness among Muslim travelers regarding the importance of consuming halal food constitutes an essential background for this research. Employing a qualitative approach with a descriptive method, the study was conducted in October 2024 using data collection techniques including observation, interviews with management and guests, as well as documentation. The data were analyzed using a SWOT approach to identify the hotel’s strengths, weaknesses, opportunities, and threats. The results indicate that Grand Royal Denai possesses strengths such as a commitment to halal standards, a professional kitchen team, a strategic location, and menu variety, while its weaknesses include the absence of MUI halal certification and limited digital promotion. The primary opportunity arises from the increasing halal tourism trend, whereas threats involve intense competition among hotels and changes in modern consumer preferences. By leveraging its strategic location and the potential of the halal tourism market, the hotel is able to increase guest visits and enhance overall satisfaction. Overall, the halal food provision strategy has proven effective in improving guest satisfaction; however, the hotel needs to innovate its menu, expedite halal certification, and strengthen digital-based promotion to maintain competitiveness. In addition, this study contributes to the development of halal tourism and serves as a practical reference for other Sharia-compliant hotels.

value of the bankruptcy estate (boedel pailit) through the going concern principle. Law No. 37 of 2004 concerning Bankruptcy and Suspension of Debt Payment Obligations (UUK-PKPU) allows curators to continue the debtor’s business, particularly under Article 179 paragraph (1). However, the absence of clear normative parameters creates legal uncertainty and inconsistent practices. This study analyzes the application of the going concern principle in the settlement of bankruptcy estates following the annulment of homologated composition agreements and examines the urgency of technical implementing regulations. Using a normative juridical method supported by statutory analysis, court decisions, legal doctrines, and interviews, the research focuses on the cases of PT Sri Rejeki Isman Tbk. (Sritex) and PT Texmaco Perkasa Engineering Tbk. The findings reveal that going concern implementation depends not only on legal provisions but also on non-legal factors, such as transparency, asset control, capital availability, management credibility, and creditor support. Texmaco’s case shows approval when these conditions are met, while Sritex demonstrates rejection due to lack of transparency and unlawful activities. The study underscores the need for a Supreme Court Regulation (PERMA) that establishes eligibility parameters, approval mechanisms, reporting obligations, and curator protection to ensure consistency, legal certainty, creditor protection, and greater economic benefits in Indonesian bankruptcy practice.

The background of this rescarch has a strstegic rolr in improving community competence through training and development programs. However, the effectiveness of program implementation was often hampered by budget contraints,infrastructure,and minimal.Follow-up. This research aimed to determine the role of the village government,the obstacles faced, and the impact of training on increasing community capacity.         The method used in this research was descriptive qualitative with data collection techniques through interviews,observation,and documentation.The data sources used wereprimary and seconday data.         The results showed that the village government has made efforts to provide training facilities,conduct socialization, and implement various programs in following local potential,such as agri culture,entrepreneurship,and content creation. Howevwr,program implementation has not been optimal  due to budget cnstraints ( the village fun allocation was only around 30% ), a lack of practical facilities, and the absence of continuous assistance and structured evaluation. These conditions have resulted in the impact of training tending to stop at increasing knowledge,which has not yet been fully implemented in the productive economic activities of the community.

This study has two main objectives: first, to analyze the application of the principle of ultra petitum partium in talaq divorce cases based on the Decision of the Sleman Religious Court Number 1086/Pdt.G/2024/PA. Smn; Second, to examine the basis of judges' legal considerations in determining matters that are not explicitly requested, especially from the perspective of the protection of the rights of the wife. This study uses a normative juridical method with a case approach and a statute approach. The results of the study show that the provision of iddah maintenance by the judge based on the mediation agreement of the parties does not violate the principle of ultra petitum partium. However, the determination of mut'ah in the absence of an explicit request in the petitum has the potential to be contrary to this principle. However, the judge's actions can be justified through ex officio authority in order to protect the rights of the wife, in accordance with Article 158 of the Compilation of Islamic Law. These findings highlight the tension between procedural legal certainty and substantive justice in the religious justice system. This study recommends that judges explicitly state legal grounds when exercising ex officio authority, to ensure transparency and accountability in decisions.

This study examines the reclamation plan of PT. Z for the 2023–2027 period with the aim of assessing the technical feasibility, ecological effectiveness, and alignment with national reclamation regulations. A descriptive-quantitative approach was employed through field observations, analysis of geomorphological conditions, evaluation of topsoil management, assessment of revegetation performance, and review of key environmental documents. The planned land disturbance reaches 138.53 ha, with reclamation focused on the disposal and topsoil areas covering 29.67 ha, as the mining pit remains active. Reclamation activities include land recontouring, topsoil spreading, erosion control, establishment of Legume Cover Crops (LCC), and planting of local species such as Rukam. The results indicate that the implemented strategies effectively enhance soil stability, improve vegetation cover, and support ecosystem recovery. Furthermore, the reclamation program meets the key performance criteria set by the Ministry of Energy and Mineral Resources, with vegetation cover exceeding 90% and stable slope conditions. Challenges remain, particularly related to sedimentation management and the absence of pit reclamation during the active mining phase. Overall, the study concludes that PT. Z has developed and executed a reclamation plan that reflects good mining practices and environmental stewardship, contributing to the long-term sustainability of post-mining land use.

This study aims to identify and analyze the preparation of financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in the Mebel Kerajinan Jepara business. A descriptive qualitative approach was employed using primary data obtained directly from business owners. Data collection techniques included in-depth interviews, observation of accounting records, and documentation of transaction evidence and records used in preparing financial statements. The data were analyzed descriptively to present systematic, factual, and accurate information about the actual accounting practices in the field. The findings reveal that the preparation of financial statements at Mebel Kerajinan Jepara has not yet fully complied with SAK EMKM. The business only keeps simple records of income and expenses in a notebook without producing complete financial statements such as the statement of financial position, income statement, and notes to the financial statements. The main constraints identified are the limited understanding of the business owners regarding the importance of accounting and the absence of human resources with accounting expertise. These findings highlight the need for assistance, training, and capacity building for business owners in the field of accounting to produce standardized financial reports, enhance business credibility, and support decision-making as well as access to financing. Thus, this study is expected to serve as a reference for local governments, educational institutions, and other related parties in providing accounting guidance to micro and small business actors.

Cardiac arrest is a medical emergency that results in the sudden cessation of heart function, leading to more than 7 million deaths worldwide annually. In Indonesia, its prevalence is not well-documented. Ischemic heart disease is the primary cause, with other risk factors like hypertension, diabetes, obesity, and smoking also contributing. Clinical signs include loss of responsiveness, impaired breathing, and the absence of a pulse. Diagnosis is based on history, physical examination, electrocardiography, laboratory tests, and imaging to determine the underlying cause. Treatment follows the 2020 American Heart Association (AHA) guidelines, starting with basic life support (BLS), followed by Advanced Cardiac Life Support (ACLS). ACLS includes high-quality cardiopulmonary resuscitation (CPR), early defibrillation for shockable rhythms, epinephrine administration, and airway management through intubation. Once Return of Spontaneous Circulation (ROSC) is achieved, post-cardiac arrest care is crucial, including hemodynamic stabilization, Targeted Temperature Management (TTM), and critical care to prevent recurrence and neurological damage. A clear understanding of cardiac arrest's diagnosis, risk factors, and management is vital for reducing mortality. Adherence to AHA guidelines, especially rapid resuscitation, improves survival rates, making continuous CPR education essential for healthcare providers and the public.

This study aims to assess the quality and impact of supporting tourism facilities at Sisingamangaraja XII International Airport in strengthening the development of Lake Toba as a Super Priority Destination. The airport holds a strategic role as the main gateway for tourists visiting the Lake Toba area, making the quality of services and the completeness of facilities crucial aspects in creating a memorable travel experience. The research employed a qualitative approach with data collected through in-depth interviews with key informants, direct field observations, and documentation. Data analysis was conducted using the (SERVQUAL) model, which evaluates five key dimensions: tangibles, reliability, responsiveness, assurance, and empathy. The findings reveal that the airport has provided several tourism-supporting facilities, including ground transportation services, food and beverage outlets, as well as souvenir and gift shops. However, the implementation of these facilities has not yet reached optimal performance. Identified challenges include the limited choice of transportation options to and from various tourist destinations, the lack of authentic Lake Toba culinary offerings at food and beverage outlets, and the insufficient promotion of local products at souvenir shops. Furthermore, the absence of essential services such as travel agencies and money changers has negatively affected convenience, particularly for international tourists who require accessible information, transactions, and travel services. These findings indicate that improving supporting facilities at Sisingamangaraja XII International Airport is an urgent necessitySuch efforts are expected to enhance the quality of airport services, increase tourist satisfaction, and ultimately reinforce Lake Toba’s position as a leading national and international tourism destination.

This study aims to analyze the factors influencing the absence of partua ibale (male congregants who are heads of households) in attending Sunday services at GKPPD Simbruna Village, Siempat Rube District, Pakpak Bharat Regency. The research employed a qualitative method, with data collected through observation, in-depth interviews, and documentation involving several congregants, church leaders, and community members. The findings reveal that absenteeism among partua ibale is influenced by both internal and external factors. Internal factors include a lack of spiritual motivation, boredom due to lengthy and less engaging sermons, low awareness of gratitude to God, and weak personal commitment to church participation. External factors include the long distance to the church, heavy family responsibilities, economic challenges, and the absence of exemplary conduct from church elders. The study concludes that the attendance of partua ibale in Sunday services is not solely a personal matter but also reflects the church’s effectiveness in providing pastoral care, strengthening fellowship, and encouraging active male participation in worship.