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This study aims to identify the factors that influence the local community in developing the swallow nest business and to examine how the practice of swallow nest farming aligns with the principles of Islamic business ethics in Marioriwawo District, Soppeng Regency. The swallow nest industry has grown significantly in this area, shifting the economic landscape from primarily agricultural activities to a more diversified business sector. Before the emergence of this business, most residents were involved in farming. However, due to factors such as unpredictable harvests and unstable agricultural income, many community members have turned to swallow nest cultivation as an alternative and promising source of livelihood. According to Islamic business ethics, the practice of breeding swallows is permissible, as long as it does not involve cruelty to animals. This view is supported by the Indonesian Ulema Council (MUI) Fatwa Number 2 of 2012, which states that raising or cultivating swallows is allowed, provided the birds are not harmed or subjected to distress. Furthermore, the consumption and trade of swallow nests are also considered halal under Islamic law, adding to the business's appeal among the Muslim population. To explore the underlying motivations and social dynamics of this business shift, the study employed a qualitative research method. This approach was chosen to gain a deeper understanding of the local context, including the experiences, beliefs, and socioeconomic conditions of the people involved. The results revealed several influencing factors: the potential for high profit from selling swallow nests, the challenges faced in traditional agriculture (such as frequent crop failure), and the religious assurance that the business is acceptable under Islamic teachings. Overall, the swallow nest business represents a strategic and ethical economic opportunity for the community, enabling them to improve their livelihoods while staying aligned with their religious values.

Human resource management (HRDM) is a crucial factor in supporting the success of companies in the digital era which is full of rapid change and global competition. Companies are required to not only adapt to technology, but also be able to build strategic and innovation-oriented MSDM systems. This study aims to examine the strategic role of MSDM in PT Telkom Indonesia (Persero) Tbk in supporting digital transformation and achieving organizational goals. Using a literature study approach, data was obtained from books, scientific journals, company annual reports, and official online sources. The results of the study show that PT Telkom Indonesia manages human resources strategically through various initiatives, such as the Great People Development Program (GPDP), digitization of the Human Capital Management (HCM) system, and strengthening the value-based work culture of "The Telkom Way" which includes Integrity, Enthusiasm, and Totality. This approach has a positive impact on increasing employee engagement, productivity, innovation, and the company's competitiveness in the highly competitive telecommunications industry. In addition, the implementation of digital technologies in HR management, such as the use of analytics platforms for performance measurement and online learning systems, has helped companies in accelerating the internal transformation process. However, challenges such as the digital divide between employees, differences in expectations between generations, and resistance to change are still obstacles that need to be addressed with a more inclusive, adaptive, and employee-well-being-oriented management strategy. This research provides the implication that the integration of technology, organizational culture, and talent development is an important combination in creating a resilient and sustainable HR system. The limitations of the research lie in the literature approach that has not touched the empirical aspect, so it is recommended that there be field studies or in-depth interviews with related parties in the next research to get a more holistic and accurate picture.

Consumer protection in e-commerce transactions in Indonesia faces significant challenges due to the lack of specific regulations that clearly define the responsibilities of digital platforms. Law Number 8 of 1999 concerning Consumer Protection (UUPK) serves as the primary legal framework, but it has not adequately addressed the complexities of digital transactions, leading to legal uncertainty in resolving disputes and safeguarding consumer rights. This gap in the law leaves consumers vulnerable, as their rights are not clearly protected in the digital environment. One of the main issues is the low level of consumer legal literacy in Indonesia, which exacerbates the problem. Many consumers are unaware of their rights or how to enforce them, making it difficult for them to seek redress in case of problems with e-commerce transactions. This lack of understanding creates an environment where consumers are often left without proper recourse when facing issues such as faulty products, delayed deliveries, or breaches of personal data security. This study aims to identify the barriers to consumer protection in e-commerce and propose solutions to address these challenges. The study suggests that more comprehensive and adaptive regulations are needed to define the responsibilities of e-commerce platforms clearly. These regulations should include effective complaint mechanisms, stronger consumer data protection policies, and a framework for resolving disputes quickly and transparently. Additionally, the study emphasizes the need for stricter supervision and more robust law enforcement to ensure that digital trading platforms comply with consumer protection laws. The findings highlight the importance of creating a safe, fair, and trusted digital trading ecosystem in Indonesia, where consumers feel secure and are empowered to demand their rights. By implementing these recommendations, Indonesia can improve consumer protection in the digital economy, ultimately fostering a more sustainable and transparent e-commerce environment.  

Employee shift scheduling in the hospitality industry remains a critical yet complex task due to fluctuating operational demands, fairness requirements, and labour regulations. Many hotels still rely on manual scheduling methods, which are time-consuming and prone to biases, particularly in ensuring fair workload distribution across employees. Despite numerous studies on workforce scheduling, limited attention has been given to integer linear programming (ILP) models that address gender-based restrictions and operational fairness simultaneously in real-world hotel contexts, especially in developing regions such as Central Java. This study proposes an Integer Linear Programming (ILP) model to generate optimal shift schedules for hotel staff over a 31-day planning horizon. The model incorporates operational constraints, including one shift per day, gender-based restrictions (which prevent female staff from working night shifts), availability, minimum staffing levels, and fairness in workload distribution. Key parameters and binary decision variables were defined to ensure compliance with the hotel's specific requirements. Empirical data were collected from a hotel in Central Java involving 20 employees, and the model was implemented using Python with a Gurobi solver. The ILP model successfully generated optimal schedules in under 10 seconds, significantly outperforming the manual method, which required over 4 hours. While the manual schedule resulted in an imbalance where some employees worked over 27 days and others only 22, the ILP approach enforced a strict maximum of 26 working days for all staff. Furthermore, the fairness index (FI) improved from 19.2% in the manual method to 0% in the ILP-generated schedule, indicating complete equity in workload allocation. The proposed ILP model demonstrates its effectiveness in improving scheduling fairness, operational efficiency, and compliance with labour policies. This work not only addresses a critical research gap in hospitality scheduling practices in Indonesia but also offers a replicable framework for other labour-intensive service sectors. Future research may explore multi-objective extensions incorporating employee preferences, satisfaction, and dynamic demand fluctuations.

A child who becomes a victim of a criminal act, often referred to as a child victim, is one who experiences physical, psychological suffering, and/or loss of property due to a criminal act. In the case of children who are victims of sexual violence, it is not limited to physically healthy children, but also includes children with disabilities, whether physical, mental, or intellectual. These child victims have the right to restitution, which is a form of compensation for the harm and losses they have suffered. This study aims to identify the challenges faced by child victims of sexual violence and explain how the restitution process can be implemented within the context of Indonesian law. The author applies a normative research method and gathers data through literature review. The data obtained comes from legal regulations, court rulings, books, and relevant internet sources. The findings of this study indicate that restitution is a right granted to victims as a form of accountability from the perpetrator for their actions. Restitution aims to provide compensation for the victim’s suffering and loss, both materially and psychologically. However, several obstacles to fulfilling the right to restitution for child victims were identified. One of the main obstacles is the lack of understanding from the victim's family regarding the importance of restitution. Often, the victim’s family is unaware that they have the right to request restitution as part of the legal process. Additionally, inadequate cooperation between law enforcement and related institutions is another barrier to fulfilling the right to restitution. The lack of coordination between agencies in handling child sexual violence cases leads to delays in the restitution process. Therefore, it is crucial to raise awareness among the families of victims and improve cooperation between law enforcement, child protection agencies, and other related parties to ensure that the right to restitution is properly fulfilled.

The principle of popular sovereignty is a fundamental foundation of the Indonesian democratic system, as stated in Article 1, Paragraph (2) of the 1945 Constitution. Popular sovereignty emphasizes the importance of the people's right to choose and be chosen in general elections (Pemilu) and regional elections (Pilkada), which serve as the source of legitimacy for a legitimate government. This sovereignty should reflect democratic values that are just and equal. However, in practice, the implementation of popular sovereignty through elections is often tarnished by money politics, which threatens the integrity of democracy itself. This phenomenon indicates a profound distortion of democratic principles, where the election process is more driven by material interests than by political aspirations and ideologies. Money politics not only undermines the quality of elections but also diminishes public trust in the democratic process. This practice allows voters to sell their votes in exchange for money or goods, leading to electoral injustice. It transforms general elections and regional elections from an ideal democratic process into a contest reliant on financial resources, rather than on the quality of the leaders chosen. This article aims to analyze the contradiction between the constitutional ideal of popular sovereignty and the reality of money politics in the administration of general elections and regional elections. This study employs a normative juridical approach with qualitative analysis techniques to explore how current laws have guaranteed the implementation of popular sovereignty. The findings indicate that although the legal framework provides protection for the principle of popular sovereignty, weak law enforcement and the persistent transactional political culture hinder its substantial realization. As a solution, this article recommends several strategic steps, including strengthening regulations to limit money politics, reforming the party system to reduce the dominance of practical politics, and enhancing political education based on democratic values and integrity. With these measures, the principle of popular sovereignty can be more purely and consistently upheld, ultimately strengthening Indonesia’s democratic system to be fair and sustainable.

The development of information and communication technology has changed the global trade landscape, including in Indonesia. The city of Pekanbaru as the capital of Riau Province has great potential in the development of e-commerce that is integrated with the concept of a smart city. This research aims to analyze the optimization of e-commerce through the implementation of the smart city concept in Pekanbaru. Using a qualitative approach and secondary data analysis, this study examines technological infrastructure, government policies, and community participation in supporting the e-commerce ecosystem. The results show that the implementation of the smart city concept can improve the effectiveness of e-commerce platforms through improved digital connectivity, integrated payment systems, and more efficient logistics services. The adoption of technologies such as big data, Internet of Things (IoT), and geographic information systems (GIS) also supports more responsive decision-making, both by business actors and government agencies. In addition, the involvement of local MSMEs is an important component in expanding the adoption of e-commerce in an inclusive and equitable manner throughout the city. This research also highlights the importance of digital literacy among the public, including micro business actors, to optimize the use of digital technology in business transactions. The local government is expected to strengthen regulations, provide supporting infrastructure, and open cross-sector collaboration to accelerate digital transformation in Pekanbaru. A sustainable education strategy for the community is also needed through training, digital socialization, and technical support so that all levels of society can actively participate in the digital ecosystem. Thus, synergy between the government, business actors, academics, and the community is the main key in creating an adaptive, efficient, and sustainable digital ecosystem, as well as making Pekanbaru a smart city that excels in the field of electronic commerce.

Increasing police accountability and professionalism is critical in addressing abuses of authority within law enforcement institutions. These issues have become a major concern, especially when abuses undermine public trust and the integrity of law enforcement agencies. To overcome these challenges, a comprehensive approach that includes both preventive and repressive measures is necessary. Preventive efforts such as ethics education, professional training, and mental development programs are essential in cultivating a culture of integrity and professionalism within the police force. These initiatives help officers to better understand their responsibilities, adhere to ethical standards, and manage the psychological demands of their roles. On the other hand, repressive efforts, including law enforcement and the imposition of strict sanctions for violations, act as deterrents to unethical behavior. The effective enforcement of laws and policies is critical in holding officers accountable and ensuring that those who abuse their power are appropriately disciplined. Analyzing the implementation of ethics in police duties and the factors that either support or hinder both internal and external supervision is also necessary. By identifying weaknesses in the existing system, law enforcement agencies can better target areas that need reform. Furthermore, strengthening transparency within the police force and reforming the supervision system are crucial steps toward building public trust. Public participation in external supervision mechanisms is also a key factor. When citizens are actively involved in oversight, it fosters a sense of accountability and encourages police officers to act with more responsibility. In conclusion, by adopting an evaluation-based approach and pursuing reforms aimed at enhancing accountability and professionalism, police institutions can improve their effectiveness. These reforms will promote fairer, more transparent, and responsible law enforcement, ultimately leading to greater public confidence in the police and their ability to perform their duties justly.

Fatigue is a critical issue in labour-intensive small industries, especially in traditional food production such as tofu manufacturing. This study aims to develop a fatigue classification model using a decision tree algorithm by integrating subjective assessments of the work system through the Macroergonomic Organizational Questionnaire Survey (MOQS) and objective physiological indicators, specifically Cardiovascular Load (CVL). The research was conducted in a tofu home industry located in Kalisari Village, Banyumas, Indonesia. Primary data were collected from 10 workers through MOQS questionnaires and heart rate measurements taken at rest and during work. CVL values were calculated and used as labels for classification into three categories: low, moderate, and high fatigue. Meanwhile, MOQS dimension scores (organization, job, personal, environment, and technology) were transformed into interval data and used as classification features. A decision tree model was built using the CART algorithm and visualized for interpretability. The results show that all workers experienced at least moderate fatigue, with 20% categorized as high fatigue. The decision tree revealed that the dimensions of organizational and personal factors were the most influential in predicting fatigue levels. The model provides a practical and interpretable tool to support decision-making in scheduling, workload balancing, and ergonomic interventions. This study demonstrates a novel approach to combining macroergonomic assessments and physiological data with machine learning for practical fatigue risk management in small-scale food production environments.

Macron's visit also commemorated 75 years of diplomatic relations and a decade of strategic partnership between Indonesia and France. This meeting showed how bilateral diplomacy can trigger long-term transformation in various sectors. The partnership is part of extending the diplomatic relations between the two countries, which will be 100 years old in 2050.  Indonesia and France are developing strategic partnerships in various important sectors, ranging from defense, technology, agriculture, economy, to culture. Both countries have the same vision of world order. The strategic partnership strengthens their positions in facing global uncertainty with a total of 21 strategic agreements. The forms of cooperation and strategic agreements between Indonesia and France include: 1) Defense sector, for example, the Indonesian Ministry of Defense and the French Ministry of Armed Forces agreed to establish a strategic partnership related to the exchange and joint protection of confidential information in the defense sector, 2) Economic sector, both countries agreed to encourage more balanced trade and investment relations, including: (1). MoU between the National Nutrition Agency and Danone; (2). Danantara and Eramet; (3). Investment Agreement between PT RGE Indonesia and Total Energies; (4). Investment Agreement between PT Citra Bonang Indonesia and Lesaffre; (5). MoU between PT SMI, PT PLN, and HDF; (6). MoU between Bank Indonesia and Banque De France, 3) Indonesia and France agreed to encourage Palestinian independence. This is considered the only way to resolve the long conflict between Palestine and Israel. Humanity must be prioritized in order to realize peace in the region. Two State Solutions" or a two-state solution is the most diplomatic way out for Palestinian independence.

The betel nut (Areca catechu) is a tropical plant that thrives in Southeast Asia, including Indonesia. This plant has long been known in traditional medicine and local culture for its content of various beneficial active compounds. One form of its utilization that has rarely been scientifically studied is fresh betel nut juice. Therefore, this study aims to conduct a preliminary assessment of the characteristics of fresh betel nut juice, particularly from a physical, chemical, and microbiological perspective. The juice production process is carried out simply by squeezing fresh betel nuts without the addition of chemicals or heating. Based on initial observations, the betel nut juice exhibits a distinctive reddish-brown color and a sharp, pungent aroma. This color and aroma likely originate from the phenolic and alkaloid compounds naturally present in the betel nut. pH measurements indicate that the juice has a fairly high acidity level, which can affect the stability of microorganisms within it. Qualitative tests of the chemical composition of the betel nut juice indicate the presence of bioactive compounds, particularly tannins and alkaloids. Tannins are known to have antimicrobial activity, while alkaloids act as physiologically active compounds that can affect the nervous system. However, the presence of these compounds does not completely inhibit the growth of microorganisms. Through simple isolation of microorganisms from the fresh juice, bacteria from the genus Lactobacillus spp., which are typically associated with natural fermentation processes, were found. The presence of these bacteria indicates that fresh areca nut juice can be a potential growth medium for certain microorganisms, particularly lactic acid bacteria. This finding opens up opportunities for further research into the use of areca nut juice as a natural fermentation agent that may have functional and probiotic value.

This study examines criminal liability for the crime of exhibitionism in Indonesia and the forms of protection provided to its victims. Exhibitionism is a deviant behavior in the form of exposing genitals to others without consent, which is classified as a form of sexual harassment. Although often considered a minor act or even just "fun", exhibitionism has serious psychological impacts on victims, such as trauma, fear, anxiety, and long-term mental disorders, especially if it occurs repeatedly or is experienced by minors. From a legal aspect, the crime of exhibitionism can be prosecuted through several articles in the Criminal Code (KUHP), including Article 281 which regulates indecent acts in public, and Article 289 if the exhibitionism is carried out with violence or threats of violence. In addition, Law Number 44 of 2008 concerning Pornography can also be used as a legal basis, especially if the exhibitionism is carried out through digital media. If the victim is a child, Law Number 35 of 2014 concerning Child Protection will increase the perpetrator's punishment. The criminal liability of exhibitionists depends heavily on their mental state. Under Indonesian criminal law, a person can only be held criminally responsible if they are legally capable of being held accountable. If a perpetrator is proven to have a serious mental disorder based on a psychiatric expert's testimony, they may be subject to special measures instead of criminal punishment, such as rehabilitation in a mental hospital. Protection for victims of exhibitionism must be comprehensive. This includes facilitating the reporting process to authorities, prompt handling by law enforcement, providing counseling or psychological support, protecting the victim's identity, and educating the public to prevent exhibitionism. Integrating legal aspects, mental health, and public education is crucial in breaking the chain of this crime.

Organizational structure is crucial because it determines the tasks and functions, as well as how coordination and communication are carried out within the organization. Higher education management requires appropriate organizational structure design, especially in private universities, where there are differences between operations and asset management. The organizational structure must align with the organization's development maturity level to be adaptive, mature, and capable of adapting to emerging developments. This study aims to design an organizational structure for private universities that have unique characteristics and require professional management. Through a comparative analysis of various literature studies and case studies from three different private universities, this study aims to provide recommendations for an appropriate organizational structure to manage private universities in Indonesia. The results of this study can help develop organizational structures for private universities in Indonesia to improve communication and coordination and become professional organizations in the long term.

This research is motivated by the importance of understanding the niqab (face veil) as a religious symbol and an identity marker for Muslim women, which continues to spark public debate in Indonesia. The niqab is often viewed from various perspectives—religious, cultural, social, and political—making it a controversial topic. These differing viewpoints highlight the need for a deeper exploration of the meaning and practice of wearing the niqab, especially within Islamic higher education institutions. The study aims to examine both the normative and sociological aspects of niqab use among female students at Ma’had Al-Birr, Muhammadiyah University (Unismuh) Makassar. This institution is known for having a significant number of students who wear the niqab, each with different backgrounds and motivations, ranging from theological beliefs to personal convictions and environmental influences. The research employs a descriptive qualitative method with a field-based approach. It combines normative Islamic theological perspectives with sociological analysis, using data collection techniques such as observation, in-depth interviews, and documentation. The findings reveal that students perceive the niqab not merely as a religious obligation to cover one's aurat (parts of the body that should be concealed), but also as a symbol of piety, honor, obedience, and personal ijtihad (independent reasoning) in practicing Islamic teachings. An inclusive campus environment supports these students in engaging freely in both academic and social activities. However, challenges still arise, particularly in the form of stereotypes and perceptions of exclusivity that some individuals associate with niqab wearers. These misconceptions underscore the importance of cross-perspective understanding in addressing this phenomenon. This study is expected to contribute to the development of campus policies that support freedom of expression, uphold mutual respect, and promote a more inclusive, open, and tolerant atmosphere within Islamic higher education institutions—one that embraces the diversity of religious practices and encourages respectful coexistence.

The growing coffee production rate in Indonesia reflects an increasing public interest in coffee consumption. Fore Coffee, a local coffee shop, has taken advantage of this trend since 2018. However, strong competition from other coffee shops has placed Fore Coffee in third place in the Top Brand Award rankings for the past two years, indicating the need for more effective marketing strategies to boost purchase intention among potential consumers. This study aims to analyze the role of brand awareness in mediating the effect of social media marketing on purchase intention among prospective consumers of Fore Coffee in Denpasar City. The research was conducted with a sample of 120 respondents, using surveys with offline and online questionnaires. The sample was selected through a non-probability purposive sampling method. The data analysis was performed using path analysis and the Sobel test with SPSS version 25. The study’s results indicate that all hypotheses are supported. Social media marketing positively and significantly affects purchase intention, suggesting that effective social media strategies can directly influence consumers' willingness to purchase. Additionally, social media marketing positively impacts brand awareness, meaning that well-executed social media campaigns help consumers become more familiar with the brand. Furthermore, brand awareness has a significant positive effect on purchase intention, implying that increased awareness of Fore Coffee enhances the likelihood of purchase. The study also found that brand awareness partially mediates the relationship between social media marketing and purchase intention, indicating that social media marketing's impact on purchase intention is stronger when combined with high brand awareness. These findings emphasize the importance of integrating social media marketing with brand awareness strategies to improve consumer purchase intention.

This study aims to analyze the implementation of compensation for flight delays at Sultan Aji Muhammad Sulaiman Sepinggan International Airport, Balikpapan. This study uses a qualitative descriptive approach, with data collection techniques through direct observation, in-depth interviews with airline staff, and documentation during On the Job Training (OJT) activities. The main focus of the study is to evaluate the extent to which passenger rights have been fulfilled by airlines in accordance with applicable regulations, specifically the Regulation of the Minister of Transportation of the Republic of Indonesia Number PM 89 of 2015 concerning Handling Flight Delays. The results of the study indicate that the implementation of compensation by several airlines is still not optimal. There are discrepancies between regulatory provisions and implementation in the field, such as late delivery of information, disproportionate compensation, and uneven service among airlines. Passengers often do not receive clarity regarding their rights, and complaint mechanisms are still limited. Factors causing delays include technical problems, bad weather, inefficient operational management, and limited number and capacity of human resources on duty. This study emphasizes the need to improve the internal and external communication systems of airlines so that information related to delays and compensation can be conveyed transparently and in a timely manner. In addition, airlines need to conduct regular evaluations of standard operating procedures (SOPs), strengthen customer service training for staff, and foster synergy between work units to improve responsiveness to unforeseen situations. Regulators and airport authorities need stricter oversight and the implementation of strict administrative sanctions for violations of passenger rights. These findings provide important contributions to the formulation of public policy in the air transportation sector and provide input for improving services that are more humane, accountable, and oriented toward customer satisfaction.

This service activity aims to improve the digital literacy of students and teachers through training in making interactive teaching materials based on the Thunkable application. The activity was carried out in Malibela Complex, Klawalu Village, Sorong City, Southwest Papua Province, with a participatory and hands-on approach. The training was carried out in three stages, namely introduction to the concept of mobile learning and Thunkable application, assistance in the practice of making digital teaching materials, as well as presentation of results and evaluation. The results showed that all participants, both students and teachers, were able to understand and implement the main features of Thunkable, and successfully create prototypes of interactive teaching materials, such as local history applications, junior high school quizzes, and Indonesian teaching materials. In addition to improving technology skills, this activity also encouraged creativity, collaboration and confidence in utilizing digital media for learning. Technical challenges such as limited devices and internet networks were successfully overcome through cooperation between participants. This program proves that no-code-based technology training such as Thunkable can be an effective strategy to encourage digital education transformation, especially in areas with limited access to technology. This program is recommended to be replicated in similar contexts to expand the impact and shape a more adaptive and inclusive learning ecosystem.

The era of digital transformation and the Indonesia Golden 2045 agenda demands a new paradigm in governance that prioritises inter-institutional collaboration to achieve effective and responsive governance. This transformation has been accelerated by the implementation of the Electronic-Based Government SIstem (SPBE) and the enactment of Law No. 1 of 2024 concerning Information and Electronic Transactions (ITE). This study analyses the implementation of good governance through digital transformation and inter-institutional collaboration, evaluates the challenges and opportunities in the digital era, and formulates optimisation strategies to support the achievement of Indonesia's Golden 2045. The research employs a normative juridical method, incorporating both conceptual and statutory approaches, and is reinforced by a systematic literature review analysis of current regulations and case studies of SPBE implementation in various regions across Indonesia. Data were collected through documentary studies of 35 laws and regulations and analysis of 40 academic literature sources from the period 2020-2025. The implementation of good governance through digital transformation shows positive results with SPBE success at the regional level, a 28% increase in government effectiveness, and the development of integrated service platforms serving 72 million transactions annually. However, challenges remain in regulatory harmonisation (47% overlapping authorities), digital capacity gaps (34% of institutions not yet optimal), and sectoral culture among institutions. Inter-institutional collaboration through digital transformation demonstrates positive trends in realizing good governance, but requires strengthening of digital legal frameworks, development of technological infrastructure, and organizational culture transformation to support the achievement of the Indonesia Golden 2045 vision.

This paper examines euthanasia from ethical, theological, legal, and human rights perspectives, focusing specifically on the Christian faith. Euthanasia, defined as the intentional termination of life to avoid physical suffering, raises significant moral and legal dilemmas. This study applies a qualitative method through literature review to explore expert opinions, Indonesian legal provisions, and theological foundations based on the Bible. The findings indicate that euthanasia contradicts the core principles of Christian ethics, Indonesian positive law, and human rights values that uphold the right to life. From a Christian worldview, life is a divine gift and should not be ended by human will. Suffering is understood as part of a spiritual journey that carries redemptive meaning. Furthermore, euthanasia presents complex implications not only for the individual undergoing the act but also for families, religious communities, and healthcare professionals. In Christian ethics, life and death are matters of divine sovereignty, and human agency in ending life is considered a violation of God's authority. The legal stance in Indonesia, as reflected in national laws and regulations, clearly prohibits any form of euthanasia, emphasizing the protection of human life as a constitutional right. From a human rights viewpoint, although autonomy is important, it must be balanced with the principle of preserving life. This study suggests that interdisciplinary dialogue involving theology, law, bioethics, and pastoral care is urgently needed to build awareness and offer compassionate responses to end-of-life issues. Churches, educators, and policymakers are encouraged to develop ethical guidelines and pastoral counseling approaches rooted in biblical truth and legal integrity. A wise and faithful response to the problem of euthanasia requires not only empathy but also a clear commitment to uphold the sanctity of life.

This study aims to analyze the influence of technological literacy, accounting information system maturity, and technology-based auditing on cyber risk in Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. The background of this research is based on the increasing adoption of digital technology by MSMEs, particularly in the management of financial information and business operations. However, this digital transformation has not been fully matched by system readiness or human resource competency, creating the potential for significant digital threats, including cyber risks that can impact business continuity. This study used a quantitative approach with a survey method involving 90 MSME respondents who have utilized digital accounting systems in their business activities. Data were collected through questionnaires and analyzed using multiple linear regression with the latest version of SPSS software. The results show that technological literacy and accounting information system maturity have a negative and significant effect on cyber risk. This means that the higher the level of technological literacy and the more mature the accounting information system implemented, the lower the level of cyber risk faced by MSMEs. On the other hand, technology-based audits did not show a significant impact on cyber risk, indicating that the effectiveness of audits using a technology approach is still suboptimal in the context of MSMEs. The coefficient of determination (R²) of 52.3% indicates that the variation in cyber risk can be explained by the three independent variables. This finding has practical implications for MSMEs and policymakers, namely the importance of strengthening technology and information systems capacity as a cyber risk mitigation strategy. Furthermore, there is a need to improve understanding and implement technology-based audits in a more structured manner to have a more significant impact on MSME digital security.