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This study aims to analyze the responsibilities of the Witness and Victim Protection Agency (LPSK) and the state in implementing restitution for victims of sexual violence, particularly when the perpetrators are unable to pay or are sentenced to death. The background of this research lies in the weak implementation of restitution, which should be a fundamental right of victims, as illustrated by the case of Herry Wirawan based on the Bandung High Court Decision Number 86/Pid.Sus/2022/PT Bdg. The research addresses two main problems: (1) how the state and LPSK ensure the victims’ rights to restitution under such circumstances, and (2) what obstacles hinder the implementation of restitution based on the decision. The study employs a normative juridical method with a statutory and case study approach. The findings show that the implementation of restitution still faces serious obstacles, such as the absence of technical mechanisms, the lack of designated executing institutions, and the lack of coordination among law enforcement agencies. LPSK plays a role in proposing and calculating restitution amounts but lacks execution authority. Moreover, the state has not yet fulfilled its role as the ultimate guarantor for victims when the perpetrator is unable to comply. In conclusion, Indonesia’s legal system needs to strengthen technical regulations, ensure inter-agency coordination, and affirm the state's role as a guarantor of restitution to achieve meaningful restorative justice for victims of sexual violence

Illegal wildlife capture and trade is a form of crime that has a serious impact on environmental sustainability. This practice not only disrupts the balance of the ecosystem but also threatens the sustainability of biodiversity, a vital asset for the nation and the world. Lampung Province is a strategic region for wildlife trafficking due to its proximity to inter-island distribution routes. This condition makes Lampung one of the provinces with the highest number of wildlife confiscations in Indonesia, thus requiring increased attention from various parties. This study aims to analyze the factors causing illegal wildlife capture and trade, while also identifying mitigation efforts. The research method used is a combination of normative and empirical juridical. Data were obtained through literature review and interviews with relevant agencies, then analyzed qualitatively using an interactive approach and legal interpretation. The results show that economic factors, socio-cultural factors, education levels, environmental conditions, and hobby-based activities are the main triggers for the rise in wildlife crime. Economic motives often drive people to get involved due to the high selling price of wildlife, while socio-cultural factors and low legal awareness exacerbate the situation. An environment that supports fishing activities, along with demand from certain hobbies such as animal collecting, further increases the opportunity for violations. In response, the Lampung Regional Police, in collaboration with the Natural Resources Conservation Agency (BKSDA) SKW III Bengkulu-Lampung, have implemented penal measures through law enforcement, as well as non-penal measures through education, outreach, and community empowerment. This study concludes that synergy between law enforcement, active community participation, and sustainable prevention strategies is key to reducing the rate of wildlife crime. With integrated collaboration, it is hoped that biodiversity can be maintained for the sustainability of the ecosystem in the future.

Animated films are not only a medium of entertainment but also an effective tool for delivering moral, social, and educational values through innovative storytelling and engaging visual styles. In Indonesia, although many animated films are broadcast on national television, only a limited number originate from domestic creators. This condition highlights the need to strengthen local creative content that reflects Indonesia’s cultural and environmental identity. The present design project aims to develop an alternative television program in the form of a 2D animated film that emphasizes the preservation of Mentilin, an endemic animal of Bangka Island, while simultaneously serving as an educational medium for the local community. The research and design process employed a qualitative approach, focusing on data collection through observation, interviews, and literature review to identify effective strategies for socialization and education. The animation production of Mentilin, The Tiny Tarsier was carried out in three main stages: pre-production, including concept development and storyboarding; production, involving character design, background creation, and animation; and post-production, which covered editing, sound design, and final rendering. The preliminary evaluation indicated that the animation successfully captured local cultural elements and delivered messages about environmental awareness in an engaging manner. This design is expected not only to provide a creative educational platform for the community but also to contribute to the broader efforts of environmental preservation and the development of Indonesia’s animation industry. Furthermore, the program has the potential to be expanded as a replicable model for other regions in promoting endemic species conservation through creative media.

The increase in traffic volume in urban areas often triggers various problems, especially at Road intersection points that have a high level of interaction between vehicles. One of the locations that experience these problems is the intersection with the island of traffic without signal on Jl. Tebu-Jl. Tabrani Ahmad, City Of Pontianak. This study aims to analyze the performance of the intersection in the existing condition and project its performance in the next five years (2030), as well as formulate alternative treatment that can improve the smoothness of traffic. The analysis method refers to Indonesian road capacity guidelines (PKJI) 2023 and modeling using software PTV VISSIM. The data collected include intersection geometry, traffic volume, and vehicle speed. Traffic volumes were obtained through CCTV recordings for three consecutive days, then processed and presented in the form of tables and graphs for easy interpretation. The results of the existing condition analysis showed that the degree of saturation (DS) reached 0.407 with an average delay of 9.539 seconds (Level of Service/LOS B) based on PKJI, while VISSIM simulation resulted in a delay of 12.54 seconds (LOS B). The five-year projection (2030) shows an increase in DS to 0.878 with a delay of 15.177 seconds (LOS C) from PKJI, and 23.35 seconds (LOS C) from VISSIM, which indicates a decrease in Junction performance as traffic grows. Two handling alternatives were analyzed, namely the construction of roundabouts and the implementation of traffic flow management. VISSIM simulation shows that the roundabout can reduce the delay to 14.31 seconds with a queue length of 20.34 m (LOS B), while the flow management produces a delay of 11.81 seconds with a queue of 13.14 m (LOS B). This result confirms that both alternatives are able to improve the performance of the intersection compared to the projected condition without handling, so that it can be a technical recommendation for urban traffic planning in Pontianak.

This study aims to analyze the influence of liquidity, leverage, profitability, and company size on the share prices of companies that are members of the Investor33 index on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. This study uses a quantitative approach with purposive sampling techniques, so that 17 companies out of a total of 46 companies that meet the criteria are obtained. The data used is secondary data in the form of annual financial statements obtained from the IDX's official website. The analysis method used was multiple linear regression with the help of the Statistical Program for Social Science (SPSS) software version 25. The results of the analysis show that the leverage and profitability variables have a significant effect on the stock price, which indicates that the company's capital structure and ability to generate profits are important factors in the investor's assessment. In contrast, the liquidity variables and company size do not show a significant influence on the stock price, which means that the company's ability to meet short-term obligations and operational scale are not the main determinants in the formation of the stock price on the index. These findings provide implications for investors and company management to pay more attention to profitability and leverage aspects in financial strategies and investment decision-making. This research can also be a reference for further studies related to the analysis of financial ratios and capital market dynamics in Indonesia.

BPR in Indonesia. This study uses qualitative research methodology.  The methodology employed is a case study.  The findings of this investigation include (1) Marketing communication strategies in increasing customer loyalty at BPR Kusuma Sumbing Delanggu are by using 1) advertising, BPR Kusuma Sumbing Delanggu utilizes digital media, only using Facebook, Instagram and the BPR Kusuma Sumbing Delanggu website. 2) sales promotion, promotions using distributing brochures, installing banners, personal and non-personal sales by visiting customers directly. 3) Public relations, BPR Kusuma Sumbing Delanggu is building a positive image of the company through events, sponsorships, or CSR. 4) digital media promotion, digital media used in marketing BPR Kusuma Sumbing Delanggu uses social media such as Instagram and Facebook, and we also have a special website for BPR Kusuma Sumbing Delanggu with the website address. (2) BPR Kusuma Sumbing's challenge is that educational communication regarding BPR Kusuma Sumbing Delanggu products to customers is sometimes hampered by a lack of understanding of financial literacy. Therefore, I have to explain in detail and coherently, which takes quite a long time. (3) The solution to addressing the challenges in marketing communication strategies to increase customer loyalty at BPR Kusuma Sumbing Delanggu is to continuously improve customer relationships and expand our reach. By strengthening communication and providing better education, we believe we can increase customer loyalty and the BPR's future growth.

This study examines the comparative profitability of PT Unilever Indonesia Tbk before and during the boycott issue that emerged as part of the Boycott, Divestment, and Sanctions (BDS) movement in 2023. Profitability was selected as the focus because it is a key financial performance indicator that reflects the company’s ability to generate returns under changing social and economic pressures. The research aims to evaluate differences in financial performance using three indicators: Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM) across two periods, namely before the boycott (2021–2022) and during the boycott (2023–2024). Employing a quantitative descriptive-comparative approach, the study analyzed financial ratios and applied the Wilcoxon Signed-Rank Test. The findings reveal a decline in ROA from 30.20% (2021) and 29.29% (2022) to 28.81% (2023) and 20.99% (2024), as well as a drop in NPM from 14.56% and 13.02% to 12.49% and 9.59% during the boycott period. Conversely, ROE increased to 156.74% in 2024, largely driven by a sharper decline in equity compared to net profit. Nevertheless, statistical testing indicates no significant difference in profitability between the two periods. These results suggest that while profitability trends weakened, the boycott had no statistically significant impact, implying that investor and consumer responses were not strong or sustained enough to materially affect financial performance.

The rapid development of the pharmaceutical industry in Indonesia presents both an opportunity and a challenge in increasing company value amidst the dynamics of an increasingly digital and competitive capital market. This phenomenon demonstrates that strong operational performance does not always translate into high market value, making it crucial to identify internal factors that influence company value, particularly in the pharmaceutical subsector, which plays a strategic role in Indonesia.This research aims to analyze the effect of Working Capital Turnover, Cash Turnover, Liquidity, and Profit Growth on Company Value in pharmaceutical companies listed on the Indonesia Stock Exchange for the 2021-2024 period. The research method used was quantitative with an explanatory approach. The sampling technique used total sampling, with a sample size of 10 companies. Secondary data, in the form of financial statements, were analyzed using multiple linear regression analysis.The results indicate that only Cash Turnover significantly impacts company value, with a negative effect, while Working Capital Turnover, Liquidity, and Profit Growth do not. These findings suggest that efficient working capital management and consistent profit growth play a crucial role in increasing the value of pharmaceutical companies. This research is expected to be a reference for management in strategic decision making and for academics for further research.  

Depresi merupakan salah satu permasalahan kesehatan yang sering ditemukan pada lansia di Indonesia. Depresi pada lansia dapat menyebabkan dampak yang besar bagi lansia, antara lain dapat menurunkan kemampuan, kemandirian, dan penurunan fungsi tubuh lansia dalam melakukan aktivitas sehari-hari, menurunkan kemandirian dan kualitas hidup lansia serta kesedihan ditinggal orang yang dicintai, factor kepribadian, genetik, dan faktor bilogis penurunan neuron-neuron dan neurotransmitter. Salah satu cara untuk mengatasi depresi pada lansia adalah dengan memberikan terapi progressive muscle relaxation (PMR). Penelitian ini bertujuan untuk mengetahui pengaruh terapi progrssive muscle relaxation (PMR) terhadap penurunan tingkat depresi pada lansia di Panti Rumah Kasih Emaus Pangkalan Baru Tahun 2024. Penelitian ini menggunakan desain pre-eksperimental one group pre test dan post test. Penelitian ini dilakukan pada 11 lansia di Panti Rumah Kasih Emaus Pangkalan Baru Tahun 2024. Peneliti melakukan pengukuran awal depresi, setelah itu melakukan terapi Progressive muscle relaxation (PMR) selama 20-30 menit, dan dilanjutkan dengan melakukan pengukuran akhir. Data yang sudah terkumpul kemudian dilakukan analisis secara univariat dan bivariat dengan paired t-test. Hasil penelitian menunjukan nilai rata rata depresi lansia pre test adalah 7,27 setelah lansia diberikan terapi progressive muscle relaxation (PMR), nilai tingkat depresi lansia mengalami penurunan menjadi 3,36. Hasil uji paired t-test didapatkan nilai p-value= 0,001 < 0,05, sehingga dapat disimpulkan bahwa ada pengaruh terapi progressive muscle relaxation (PMR) terhadap penurunan tingkat depresi pada lansia di Panti Rumah Kasih Emaus Pangkalan Baru Tahun 2024. Diharapkan bagi panti lansia bisa menyediakan program terapi progressive muscle relaxation (PMR) secara teratur, yang dapat membantu meningkatkan mood dan kesejahteraan fisik lansia.

This research examines the legal safeguards for children born outside of marriage in Indonesia after the release of Constitutional Court Decision (MK) No. 46/PUU-VIII/2010, which represented a pivotal shift in national family legislation. Up until now, children born outside of marriage have frequently encountered bias and unfair treatment, both socially and legally. The Constitutional Court (MK) Decision No. 46/PUU-VIII/2010 marks an important advancement in enhancing the civil status of children born outside of marriage, establishing connections not just with their mother and her relatives, but also with their biological father if scientifically validated, for instance, via DNA testing. In this research, the author will examine how judges define legal protection for children born outside of marriage in light of Constitutional Court Decision No. 46/PUU-VIII/2010 and how this decision is executed in legal practices and everyday life, especially concerning the acknowledgment of rights for children born outside of marriage and the obligations of their biological fathers.This study uses a normative research method with a legislative approach and a case approach.  Data was collected through library research covering primary, secondary, and tertiary legal materials, namely by collecting legal materials through studies of books, journals, legal research results,  as well as various official institutional documents such as regulations and other literature relevant to the issues being studied.  The research findings indicate that legal protection for children born out of wedlock needs to be further strengthened through legal reform, public education,  and legal recognition and validation mechanisms, so that the basic rights of children can be optimally fulfilled in accordance with human rights principles and applicable laws and regulations.

Diabetes mellitus is a chronic metabolic disease characterized by elevated blood glucose levels due to impaired insulin secretion or function. The prevalence of diabetes continues to increase in Indonesia, particularly among adults and the elderly, requiring comprehensive and sustainable management. Diabetes management is not limited to pharmacological therapy but also includes non-pharmacological approaches such as dietary management, physical activity, and health education. One form of physical activity recommended for diabetes sufferers is diabetes exercise. This study aims to determine the effect of diabetes exercise on reducing blood glucose levels in diabetes mellitus patients enrolled in the Chronic Disease Management Program (Prolanis) at the Gunungpati Community Health Center (Puskesmas). The study used a quantitative approach with a one-group pretest-posttest pre-experimental design. A total of 30 respondents were randomly selected from the Prolanis patient population, and blood glucose levels were measured before and after the diabetes exercise intervention. The intervention was carried out routinely and structured over a certain period. The analysis using the Wilcoxon Signed Ranks test showed a statistically significant decrease in blood glucose levels after diabetes exercise, with a p-value of 0.000 (p < 0.05). The average blood glucose level decreased from 260.27 mg/dL to 211.33 mg/dL. This study concluded that diabetes exercise is effective as a non-pharmacological intervention in helping control blood glucose levels. Therefore, routine implementation of diabetes exercise in primary healthcare facilities needs to be promoted as a simple, effective, and affordable promotive and preventive strategy.  

The agricultural sector plays a vital role in supporting Indonesia's economy, particularly in food provision and increasing rural household income. One of the promising horticultural commodities is California papaya (Carica papaya L.), known for its high productivity and short harvesting cycle. This crop is favored by farmers due to its stable market demand. However, to ensure the financial feasibility of this farming enterprise, a comprehensive financial analysis is necessary. This study aims to analyze the revenue, production costs, income, and financial feasibility of California papaya farming in Hinai Subdistrict, Langkat Regency. The research employed a descriptive quantitative method through a survey approach, with a purposive sample of 34 farmers. Data were analyzed using a farm income analysis approach, including the calculation of fixed costs, variable costs, total revenue, net income, and the Revenue/Cost (R/C) ratio. The results showed that the total production cost was IDR 590.734.000, while the total revenue reached IDR 1.970.685.000. The net income obtained by farmers amounted to IDR 1.379.951.000, with an average income of IDR 40.586.794 per farmer. The R/C ratio was calculated at 3.33, meaning that every IDR 1 spent on production costs generated IDR 3.33  in revenue. California papaya farming in Hinai Subdistrict is financially feasible, provides significant profit, and has strong potential to be further developed as a primary income source for horticultural farmers.

Scabies is one of the infectious skin diseases that is still often found in Indonesia, especially in environments with high population densities such as Islamic boarding schools and orphanages. This disease is caused by an infestation of the Sarcoptes scabiei mite which causes severe itching, especially at night, so that it can interfere with the quality of sleep and daily activities of the sufferer. This condition not only has an impact on physical health, but also affects the psychological and social aspects of students. Scabies prevention efforts require adequate knowledge from each individual in order to maintain good personal hygiene and the environment. This study aims to determine the influence of health education through the peer education method on increasing students' knowledge in preventing scabies. The research method uses a quasi experiment design with a one group pre-test post-test approach. The research sample was taken using the total sampling technique, covering all students who were respondents. Data analysis was carried out by paired samples t-test to see differences in knowledge before and after the intervention. The results showed a p-value of 0.000 (<0.05) which means that there is a significant influence of the peer education method on improving student knowledge. In other words, the delivery of health information through peers is considered effective because communication takes place more intimately, is easy to accept, and is able to increase awareness of the importance of maintaining personal and environmental hygiene.

Hypertension is a non-communicable disease (NCD) with a high prevalence in Indonesia and is a major cause of serious complications, such as stroke, kidney failure, and heart disease. The high incidence of hypertension makes this disease a primary focus of NCD control efforts at the primary healthcare level. The Ulee Kareng Community Health Center has implemented a sustainable hypertension control program for the past three years with the aim of reducing the incidence of complications and improving patients' quality of life. This study aims to evaluate the implementation of the hypertension control program using a logic model framework that encompasses five aspects: input, process, output, outcome, and impact. The research method used is descriptive analytic with a mixed methods approach, combining quantitative and qualitative data to obtain a comprehensive overview of program implementation. The results indicate that the hypertension control program at the Ulee Kareng Community Health Center has had a positive impact. In terms of output and outcome, there has been an increase in patient compliance with therapy prescribed by healthcare professionals, a decrease in blood pressure in the majority of patients, and a decrease in the number of hypertension-related complications. This indicates that the program is quite effective in achieving its intended goals. However, several challenges remain. The main problems lie in the suboptimal data recording system and the suboptimal delivery of health education. To improve the program's effectiveness in the future, recommendations include strengthening the monitoring and evaluation system, increasing the capacity of health workers and cadres through training, and developing innovative media and educational strategies to make information more easily understood and applied by the public.

Breast cancer, which typically develops from epithelial cells in the breast ducts or lobes, is a highly prevalent cancer among women worldwide. This disease requires intensive treatment, including chemotherapy, which plays a crucial role in stopping or slowing the growth of cancer cells. Although chemotherapy is effective, it often causes significant side effects, such as nausea, vomiting, fatigue, hair loss, and a weakened immune system. These side effects have the potential to reduce a patient's overall quality of life, both physically, psychologically, and socially. Therefore, this study aims to establish a link between the occurrence of chemotherapy-related side effects and the quality of life of breast cancer patients undergoing treatment at Cut Meutia General Hospital in North Aceh. This study used an observational cross-sectional approach, involving 50 patients undergoing chemotherapy between October and January. Participants were selected purposively to ensure compliance with the study criteria. Data collection was conducted using the Indonesian version of the WHOQOL-BREF, a valid and reliable instrument for measuring quality of life in various domains, including physical, psychological, social, and environmental. Data analysis using the chi-square test revealed a significant relationship between chemotherapy side effects and decreased quality of life in patients with a p-value of 0.002. The results of this study emphasize the need for an adaptive and comprehensive side effect management strategy so that patients can undergo therapy more comfortably and maintain an optimal quality of life during the treatment process. A multidisciplinary approach involving medical personnel, psychologists, and families is highly recommended to support the physical and mental condition of patients during chemotherapy.

Turnover intention is widely recognized as one of the earliest indicators of potential employee resignation, which in turn can generate considerable organizational challenges such as increased operational costs, the erosion of organizational knowledge, and declining productivity levels. While a significant body of international research has explored the antecedents of turnover intention, studies that specifically provide a narrative synthesis within the Indonesian workforce context remain scarce. Recognizing this gap, the present study seeks to identify the dominant factors that influence turnover intention in Indonesia by conducting a narrative literature review. The review focused on nine selected articles published between 2018 and 2023 in nationally indexed journals. To ensure rigor, the selection was based on predefined criteria: the articles had to employ empirical designs involving full-time employees, apply quantitative research methodologies, and explicitly examine the relationships between independent variables and turnover intention. The data extracted from the studies were analyzed thematically to identify recurring patterns and dominant themes. The analysis revealed four key factors that consistently shaped turnover intention across the reviewed literature. First, job stress was found to be a critical determinant, where prolonged work pressure and role overload significantly increased employees’ desire to leave. Second, job satisfaction emerged as a central variable, with dissatisfaction related to compensation, recognition, and career development strongly linked to turnover intention. Third, leadership style played an important role, as authoritarian or unsupportive leadership approaches heightened employees’ intention to resign. Finally, the leader’s role in fostering workplace relationships and support systems was identified as a factor influencing employee attachment and loyalty. In conclusion, this study contributes theoretically by mapping the dominant factors of turnover intention within the Indonesian context and highlights their interconnections.

This article presents a systematic literature review on the application of good governance principles in Indonesia from 2019 to 2025. It explores the development of good governance concepts, including key principles such as transparency, accountability, participation, law enforcement, and public service effectiveness. The study also addresses the significant challenges faced in implementing these principles, such as pervasive corruption, a complex bureaucratic culture, and disparities in human resource capacity across regions. The methodology applied in this research is a systematic literature review, complemented by bibliometric analysis using VOSviewer, which maps the relationships between key concepts and trends identified in the related research. The findings reveal that the principles of good governance have been integrated across various sectors, such as local government, education, healthcare, environmental management, and digital services, showing the broad scope of its application. However, despite these efforts, challenges such as widespread corruption, bureaucratic resistance, digital infrastructure gaps, and low public participation—especially in remote and rural areas—remain significant barriers. This study emphasizes the need for a comprehensive and integrated approach to overcoming these obstacles, suggesting that institutional strengthening, technological innovation, inclusive public participation, and sustained political commitment are essential to realizing good governance. Furthermore, the research contributes to the development of more effective and sustainable governance policies, offering insights for enhancing governance practices and strategies in Indonesia moving forward. The study advocates for long-term solutions to improve governance effectiveness and ensure equitable and inclusive public services.

This study aims to analyze the financial performance differences of Bank Syariah Indonesia before and after the merger based on three key ratios: Financing to Deposit Ratio (FDR), Operational Expenses to Operating Income (BOPO), and Return on Assets (ROA). A comparative quantitative approach was applied using financial statement data from the 2017–2024 period, analyzed with normality tests and paired sample t-tests. The normality test results indicate that all data are normally distributed. The paired sample t-test reveals no significant difference in the FDR ratio before and after the merger, while significant differences are found in BOPO and ROA. These findings indicate that the merger affected the efficiency and profitability of the bank, but not directly the effectiveness of fund distribution. The study implies that Bank Syariah Indonesia needs to strengthen operational efficiency and asset management post-merger. Future researchers are encouraged to include non-financial variables and apply qualitative approaches to gain more comprehensive insights.

The development of information technology that is booming in Indonesia makes a lot of people interested in using gadgets, especially among school-age children. The existence of positive and negative impacts caused by the use of gadgets becomes a warning to always be vigilant in using gadgets. The study was motivated by a desire to find out whether gadget exposure in elementary school students has a relationship with diet, whether gadget exposure in elementary school students has a relationship with memory, and whether gadget exposure in elementary school students has a relationship with their physical activity. By using a quantitative correlation approach that seeks to ascertain the degree of relationship between variables. Random sample selection with the number of samples used as many as 62 fifth graders from SDN Kludan were selected to participate in this study. The data were collected using smartphone addiction index-short version (SAS-SV), semiquantitative food frequency questionnaire (SQ-FFQ), Digit span test, and Physical activity questionnaire for older children (PAQ-C).  The results of the study explain that there is a significant relationship between exposure to gadgets with diet evidenced by the significant value of 0.000<0.05, and there is no significant relationship between exposure to gadgets with memory and physical activity with significant values of 0.124>0.05 and 0.157>0.05.

In the Indonesian economic system, cooperatives play a crucial role as one of the pillars of the national economy, as mandated in Article 33 paragraph (1) of the 1945 Constitution of the Republic of Indonesia. This article emphasizes that "the economy is structured as a joint venture based on the principle of kinship," which serves as the constitutional basis for the existence and development of cooperatives in Indonesia. The research method used in this study is normative juridical, focusing on legal frameworks and regulations related to cooperatives. The results of the study indicate that the government holds an important and strategic role in regulating and supervising cooperatives to ensure the protection of the rights and obligations of cooperative members. Through regulatory instruments such as Law Number 25 of 1992 concerning Cooperatives, the government establishes cooperative principles, good governance standards, and oversight and development mechanisms. The government’s efforts are aimed at ensuring the operation of cooperatives is transparent, accountable, and beneficial to all members. Furthermore, the study found that despite these regulatory efforts, significant challenges remain in the cooperative sector. These include issues such as weak financial reporting, low literacy rates among cooperative members, and the dominance of local elites, which can hinder the equitable distribution of benefits. These challenges need to be addressed to ensure that cooperatives can fulfill their role as economic agents that contribute to national development in line with the principles of kinship and mutual benefit.