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The land conflict between the Pandumaan-Sipituhuta indigenous community and PT Toba Pulp Lestari is a form of agrarian conflict involving claims to control customary territory and corporate interests. This study aims to analyze the role of the Indigenous Peoples Alliance of the Archipelago (AMAN) in this conflict. The approach used was qualitative with data collection techniques through in-depth interviews and documentation studies. The results of the study indicate that AMAN plays a significant role in various aspects, such as legal assistance, mass mobilization, community organizing, legal education, and village deliberations. In addition, AMAN also builds networks with various parties to strengthen the bargaining position of indigenous communities. Through these roles, AMAN has succeeded in increasing the bargaining power of the Pandumaan-Sipituhuta indigenous community in facing the conflict with PT Toba Pulp Lestari. This study confirms that advocacy organizations such as AMAN have a crucial role in fighting for the rights of indigenous communities in land disputes, as well as being agents of change in resolving agrarian conflicts.

The circulation of illegal cigarettes constitutes a serious problem that results in state financial losses and disrupts legal certainty in the excise sector. Although criminal provisions related to the circulation of illegal cigarettes have been explicitly regulated in statutory laws, law enforcement practices demonstrate a tendency to apply administrative sanctions rather than criminal sanctions. This study aims to analyze the regulation of criminal law concerning illegal cigarette circulation and to examine the implications of the dominance of administrative sanctions on the effectiveness of criminal law. The research employs a normative juridical method using statutory and conceptual approaches through library research on primary and secondary legal materials. The findings indicate that the main problem does not lie in the absence or contradiction of legal norms, but in the emergence of vague norms at the implementation level due to inconsistent application of criminal sanctions. This condition weakens legal certainty, reduces the deterrent effect of criminal law, and undermines the protection of public interests. This study emphasizes the importance of consistent application of criminal sanctions to ensure that criminal law functions effectively in addressing illegal cigarette circulation.

This study aims to analyze the role of financial factors in encouraging corporate tax aggressiveness using a literature review approach. Taxes are a major source of government revenue, making tax aggressiveness an important issue in accounting and taxation research. This study applies the Systematic Literature review (SLR) method by examining previous studies related to leverage, capital intensity, and profitability in influencing tax aggressiveness. Data were obtained from scientific articles indexed in academic databases such as Sinta 2 and Scopus published between 2020 and 2024. The results show that leverage in several studies has a positive effect on tax aggressiveness because interest expenses can reduce taxable income. Capital intensity shows mixed findings, including positive, negative, and insignificant effects on tax aggressiveness. Profitability also presents inconsistent results across studies. Overall, financial factors have varying roles in influencing corporate tax aggressiveness, and factors such as leverage, capital intensity, and profitability play a very important role in determining how much a company engages in tax avoidance practices.

This community service program aims to increase student interest and recruitment in the Physical Education and Sports Science Study Program at Mulawarman University in Berau Regency, East Kalimantan. The main problem faced is the low interest of high school students in continuing their studies in physical education and sports science due to limited information regarding study programs, university admission pathways, and career prospects for graduates. The implementation methods included direct academic outreach in schools, career education workshops, sports teaching clinics, and a digital campaign through social media. Evaluation was conducted using pre- and post-test interest questionnaires, teacher interviews, and recording the number of new student applicants. The results of the activity showed a significant increase in student understanding and interest in continuing their studies, as well as an increase in the number of new student applicants from the target schools. These findings indicate that the combination of direct academic promotion and digital campaigns is effective in increasing new student recruitment. The program also succeeded in establishing partnerships between universities and schools as a sustainable measure. This community service activity is recommended for replication in other regions to support equitable access to higher education in physical education and sports science.

The English Fun Tales program is a community service activity aimed at improving children's English literacy through the use of picture books. This activity was carried out at Rumah Belajar Jadi Mulya, Salatiga, which serves as a non-formal learning center for children from the surrounding area. The background of this program stems from the limited access of children in the area to attractive, interactive, and developmentally appropriate English learning resources. The implementation method includes: (1) providing English picture books selected according to the children's language ability and age; (2) guided shared reading activities; (3) simple discussions about story content to train comprehension; and (4) creative activities such as drawing story characters, role-playing, or story retelling. This approach is designed to combine cognitive, affective, and psychomotor aspects, so that children not only understand vocabulary and language structure but also develop imagination, self-confidence, and reading interest. The implementation results show an increase in reading interest, expansion of English vocabulary, and children's courage in expressing themselves orally. In addition, social interaction among participants becomes more positive through collaborative activities. This program is expected to serve as a model for English literacy learning based on picture books that can be replicated in other learning communities with local context adjustments.

The low level of interest and motivation among elementary school students in learning mathematics, particularly in plane geometry topics, remains a common problem. This community service activity aimed to improve students’ interest and understanding of plane geometry concepts through the implementation of the Inspiration Class as an educational medium that connects mathematical material with students’ aspirations. The activity was conducted at SDN 056024 Dogang, Langkat Regency, involving sixth-grade students. The implementation method employed a participatory and educational approach consisting of preparation, implementation, and evaluation stages. The activities included the delivery of plane geometry material, interactive discussions, and a creative project in the form of a “dream tree” using origami shaped into plane figures. The evaluation was performed qualitatively by observing student engagement and interactions in question-and-answer sessions, and analysis of students’ work. The results showed that the Inspiration Class created a more active and enjoyable learning atmosphere, increased student participation, and helped students better understand the concepts and properties of plane figures. In addition, this activity motivated students by linking mathematics learning with future aspirations and professions. Therefore, the Inspiration Class can be considered an effective alternative educational medium for teaching mathematics at the elementary school level.

The rapid development of information technology requires improved digital literacy and basic technological skills beginning at the secondary education level. One important competency that needs to be introduced to students is an understanding of computer networks, particularly Local Area Networks (LAN), along with the development of communication and public speaking skills as essential soft skills. This activity aimed to increase the interest and understanding of students at SMP Negeri 6 Sorong City regarding information technology through LAN network education integrated with public speaking training. The activity was implemented using an experiential learning approach combined with student-centered learning, which emphasized active student participation through material presentations, demonstrations, hands-on network cabling practice, and interactive discussions. The program was conducted in three main stages: preparation, implementation, and closing evaluation. The results indicated that students were able to follow all learning activities effectively and demonstrated strong enthusiasm in understanding basic LAN network concepts and cabling techniques. Additionally, students showed increased confidence in expressing ideas and actively participating in discussions. The integration of technical training and soft skill development created a more contextual, engaging, and practical learning environment. This activity also provided valuable experience for the community service team in strengthening communication abilities and applying academic knowledge in real educational settings. Overall, the practice-based LAN education program proved to be an effective approach for increasing students’ interest in information technology while simultaneously developing communication skills from an early age.

Digital transformation in the public sector has encouraged the adoption of Artificial Intelligence (AI) as a strategic instrument to enhance the effectiveness and quality of public service delivery. In Indonesia, the implementation of AI within the public administrative system remains at an early stage and faces various structural, regulatory, and ethical challenges. This study aims to analyze the opportunities, challenges, and ethical implications of AI implementation in Indonesia’s public administration. The research employs a qualitative approach through literature review and policy analysis of governmental digital transformation regulations. The findings indicate that AI holds significant potential to improve bureaucratic efficiency, service transparency, and data-driven decision-making processes. However, regulatory gaps, limited digital literacy among public officials, the risk of algorithmic bias, and data protection concerns constitute major obstacles to its effective implementation. The novelty of this study lies in integrating public administration management analysis with a public service ethics framework grounded in good governance principles within the context of AI implementation in Indonesia. This study recommends strengthening regulatory frameworks for AI in the public sector, enhancing human resource capacity, and developing ethical guidelines for AI utilization to ensure that public services remain accountable, equitable, and oriented toward the public interest.

Cooperatives, as the backbone of the people's economy, play a strategic role in improving the welfare of their members, particularly through the management of business profits. This role becomes even more complex when cooperatives receive government assistance sourced from state finances, as its management concerns not only the internal interests of the cooperative, but also the public interest. In practice, the extensive authority of cooperative administrators is often not balanced with strict restrictions and effective oversight mechanisms, thereby creating the potential for abuse of authority and weak accountability. The purpose of this study is to determine whether legal regulations can limit the authority of administrators so that they do not abuse government assistance and to determine whether existing regulations provide adequate oversight mechanisms. The research method used was normative juridical with a statutory approach and a conceptual approach. The results of the study show that normatively, the authority of cooperative administrators has been limited through the principle of delegation from member meetings and accountability obligations, and reinforced by the state financial legal regime through government assistance. In addition, the supervisory mechanism has been regulated in layers through internal and external supervision, although in practice it still has the potential to be formalistic. The implication of this study is the importance of strengthening the implementation of authority restrictions and effective supervisory mechanisms in order to realize accountable, transparent, and sustainable cooperative governance, while maintaining public trust in government assistance programs.

This study aims to evaluate the effectiveness of the Structural Analytic Synthetic (SAS) method in enhancing the early reading skills of first-grade students in Catholic Religious Education at SD YPPK Yohanes Paulus II Obaa, Mappi Regency, South Papua Province. The study employed a Classroom Action Research approach using a cyclical model comprising the stages of planning, implementation, observation, and reflection, conducted over two cycles. The research subjects consisted of 25 students, and data were collected through reading tests, classroom observations, and documentation. The results indicated a significant improvement in students’ early reading skills, with learning mastery increasing from 61% in the first cycle to 100% in the second cycle. This success was associated with the implementation of the SAS method through structured learning stages, progressing from sentences to words, syllables, and letters, accompanied by the use of varied media and intensive teacher guidance. In addition to improving reading skills, the SAS method was also found to enhance students’ interest, participation, and learning motivation. Therefore, the SAS method is recommended as an effective strategy for teaching early reading to young elementary school students, particularly within the context of Catholic Religious Education.

This paper aims to describe the implementation and development of the Merdeka Curriculum at SD IT Permata Hati Entrop, an Integrated Islamic Elementary School. As an educational institution with a vision of integrating general knowledge with Islamic values, SD IT Permata Hati adapts the national curriculum to create learning that is more flexible, focused on essential content, and character-based. This curriculum is developed to optimize students’ potential holistically, encompassing cognitive, affective, and psychomotor aspects through the strengthening of the Pancasila Student Profile.The main focus of curriculum development at this school consists of three pillars: innovative intracurricular learning, the Project for Strengthening the Pancasila Student Profile (P5), and extracurricular activities that support students’ interests and talents. In its implementation, the school applies active learning methods such as Problem-Based Learning (PBL) and contextual learning linked to daily life and Islamic principles. The evaluation process is conducted through formative and summative assessments that are humanistic and reflective in nature. The outcomes of this development are expected to equip students with 21st-century skills and strong religious character in accordance with the demands of the times.

Violence against children remains a serious violation of human rights that continues to occur in various social environments, including religious-based educational institutions such as Islamic boarding schools, where children are in a highly vulnerable position both physically and psychologically. One case that drew public attention occurred at the Pesona Al-Qur’an Islamic Boarding School in Pesawaran Regency, which was resolved through a restorative justice approach without proceeding to court. This study aims to examine the mechanism of law enforcement against perpetrators of child abuse at the institution and to analyze the factors hindering the implementation of restorative justice in such cases. Using a normative-empirical research method, this study analyzes applicable laws and regulations supported by field data obtained through interviews, observations, and documentation. The results show that law enforcement was carried out through an investigation by the Pesawaran Resort Police, followed by the termination of prosecution by the Pesawaran District Prosecutor’s Office based on Regulation of the Attorney General of the Republic of Indonesia Number 15 of 2020 concerning the Termination of Prosecution Based on Restorative Justice. Case resolution was conducted through mediation involving the perpetrator, the victim, and their families, facilitated by law enforcement officers, resulting in an agreement in the form of an apology and compensation to the victim. However, the implementation of restorative justice still faces several obstacles, including limited public understanding, concerns about the loss of deterrent effects, power imbalances between victims and perpetrators, potential pressure on victims to accept reconciliation, and weak supervision of post-mediation agreements; therefore, strengthening oversight, improving the understanding of law enforcement officers and the community, and optimizing the role of child protection institutions are essential to ensure that restorative justice truly prioritizes the best interests of the child and provides substantive justice.

Public service in the transportation sector plays a strategic role in ensuring public safety and comfort, particularly through roadworthiness testing (Kir) for public transportation. This study aims to analyze the implementation of public services in roadworthiness testing at the Bandar Lampung City Transportation Agency and to identify the factors influencing its service quality. The research employs a qualitative approach, with data collected through interviews, observations, and documentation. The results indicate that the roadworthiness testing has been implemented systematically in accordance with statutory regulations, covering the stages of registration, technical inspection, result determination, and administrative completion. The application of technical inspections and on-field safety inspections (ramp checks) demonstrates the local government's commitment to improving public service quality and transportation safety. However, the implementation still faces several obstacles, including technological system disruptions, long waiting times, limited testing facilities and infrastructure, and a lack of understanding among some service users regarding the importance of roadworthiness. This study concludes that enhancing public services in roadworthiness testing requires strengthening the service systems, increasing human resource capacity, and raising public awareness to ensure services operate more effectively and remain oriented toward the public interest

This study aims to analyze Indonesia’s foreign policy in the G20 Bali Leaders’ Declaration of 2022 by mapping national interests to understand the direction and priorities of Indonesian diplomacy amid complex global geopolitical dynamics. Employing a qualitative descriptive-analytical approach and the Rational Choice Theory framework, this research examines how Indonesia, as G20 Presidency, conducted rational calculations between domestic interests and external pressures—particularly regarding the Russia–Ukraine conflict. The findings reveal that Indonesia successfully embedded its national interests into four main dimensions: non-traditional security, strategic economy (energy transition, digitalization, food security), an inclusive global order, and ideological values rooted in the free and active principle. These were effectively integrated into the final declaration. Through an active-inclusive diplomatic strategy including shuttle diplomacy and carefully neutral diplomatic language Indonesia maintained consensus despite deep geopolitical polarization. This demonstrates that Indonesia’s foreign policy during its G20 Presidency was the result of deliberate rational choice, not only addressing global challenges but also reinforcing its role as a credible middle power and bridge-builder. The study contributes theoretically to rationality-based foreign policy analysis and offers practical insights for future Indonesian multilateral diplomacy.

This study aims to analyze the factors influencing people's decisions to use a Home Ownership Credit (KPR) with a murabahah contract at a sharia bank in Tebing Tinggi City. The research method used is a descriptive qualitative approach, with data collection techniques through observation, in depth interviews, and documentation of people who have used the murabahah KPR product. Informants were selected purposively to obtain relevant and in depth data. The results show that people's decisions are influenced by several main factors, including compliance with sharia principles, price transparency, certainty of fixed installments, ease of financing processes, promotions conducted by the bank, housing location, and the brand image of the sharia bank. The murabahah contract is considered to provide clarity of profit margins from the start and stability of installment payments throughout the financing period, thereby increasing public security and trust. These findings indicate that consistent application of sharia principles and appropriate marketing strategies play a significant role in increasing public interest in sharia housing financing products.

This study aims to analyze the influence of influencers and electronic word of mouth  (e-WOM) on the purchase decision of Bika Ambon Ahun in Medan City. The rapid development of social media has transformed how consumers obtain information and make purchasing decisions, making influencers and e-WOM essential components in shaping consumer perceptions and behavior. This research employs an associative quantitative method with data collected through questionnaires distributed to consumers who were familiar with the product through social media. The data were analyzed using partial (t-test) and simultaneous (F-test) analyses to examine the strength of the relationship between the independent variables and the purchase decision. The findings indicate that influencers have a positive and significant effect on purchase decisions, as consumers perceive influencer review content to be credible, engaging, and persuasive. Likewise, e-WOM demonstrates a positive and significant influence, supported by consumer trust in online reviews, comments, and recommendations that serve as strong social proof before making a purchase. Simultaneously, both influencers and e-WOM contribute 68.4% to the variation in purchase decisions, while the remaining 31.6% is influenced by other external factors. These results emphasize that the combined influence of influencers and e-WOM generates a synergistic effect that strengthens consumer interest, trust, and confidence in purchasing local products such as Bika Ambon Ahun. The study implies the importance for businesses to optimize digital marketing strategies by collaborating with credible influencers and encouraging positive online reviews as a means to reinforce consumer purchase decisions.  

Digital transformation in the management of state property is a necessary step towards achieving transparent and accountable governance. The Minstry of Finance, through the Directorate General of State Assets, has developed the State Asset Management Information System Version 2 application as a means of digital based management, but its implementation still faces challenges related to interest in its use by work unit operators. This study aims to evaluate the impact of intentions, attitudes, and subjective norms on interest in using the SIMAN V2 application at the Surabaya State Assets and Auction Service Office using the Theory of Reasoned Action (TRA) approach. Using a quantitative design through a survey, this study was conducted at the Surabaya KPKNL with subjects being SIMAN V2 application operators in work units in the working area. Data colection techniques used a questionnaire with a Likert scale. Data analysis was performed using Structural Equation Modeling (SEM) based on Partial Least Square (PLS) using SmartPLS software. The results of the study indicate that intention, attitude, and subjective norms have a positive and significant effect on interest in using the SIMAN V2 application. This study shows that psychological and social factors play an important role in supporting technology adoption in the public sector. The conclusion emphasizes that increased interest in use can be achieved by strengthening individual intentions, forming positive attitudes, and providing workplace support. Increased socialization, ongoing technical training, and recommendations for further research institutional supportfrom agencies to optimize the use of the SIMAN V2 application.

Natural Science (IPA) learning in elementary schools requires the use of learning media that is able to increase students' interest in learning, learning outcomes, and critical thinking skills. However, science learning is still often done conventionally, causing students to be less active and easily bored. Therefore, it is necessary to innovate learning media that is interactive and in accordance with technological developments. One of the digital learning media that can be used is the Quizlet application. This study aims to examine the application of digital flashcards and interactive quizzes using Quizlet learning media in learning the properties and changes of the form of objects in elementary schools. The research method used is a literature study by examining various relevant sources in the form of scientific journals, research articles, and supporting references related to the use of Quizlet in learning. The results of the study show that the use of Quizlet has a positive impact on the learning process, especially in increasing students' interest, activeness, and feelings of happiness during learning. Quizlet's flashcard and test features help students understand the material through engaging visual and audio-visual displays and varied practice questions. In addition, the use of Quizlet has also been proven to be able to improve students' critical thinking skills through question-answering activities, analyzing material, and providing opinions. Student learning outcomes showed an increase with an average score above the Minimum Completeness Criteria (KKM). Thus, Quizlet can be concluded as an effective, engaging, and relevant digital learning medium to support science learning in elementary schools.  

This study, entitled "Analysis of the Application of Sharia Economic Principles in Nuris Medika Fund Management," aims to analyze the extent to which Sharia economic principles are applied in the fund management system at the Nuris Medika healthcare institution. Sharia economic principles emphasize justice, transparency, mutual assistance (ta'awun), and the prohibition of riba (usury), gharar (gharar), and maysir (gambling). This study used a qualitative method with a descriptive approach. Data were collected through in-depth interviews, field observations, and documentation of managers and related parties at Nuris Medika. Data analysis was carried out through the stages of data reduction, data presentation, and conclusion drawing. The research results indicate that fund management at Nuris Medika largely adheres to Islamic economic principles, particularly in terms of transparency in fund use, social responsibility, and the implementation of an interest-free system in internal financial transactions. However, several aspects still need to be strengthened, such as the development of more systematic Sharia-based standard operating procedures (SOPs) and increasing Sharia economic literacy among all institution managers. Overall, the implementation of Islamic economic principles at Nuris Medika can be categorized as good and has the potential to become a model for financial management in Islamic boarding school-based healthcare institutions based on Islamic values.

The use of the social media platform TikTok as a learning medium in Social Studies (IPS) has emerged as an innovative strategy to enhance students’ learning creativity and engagement in the digital era and within the Merdeka Curriculum framework. This study aims to examine the effectiveness of TikTok in supporting creative learning processes, particularly in helping students understand Social Studies content in a visual, interactive, and easily accessible manner. The research was conducted through an online training seminar involving teachers and students, which included material delivery, demonstrations of TikTok usage, hands-on practice in creating learning content, and trial implementation in classroom learning activities. The analysis focused on three main aspects: (1) the improvement of teachers’ competencies in designing creative TikTok-based learning media, (2) students’ responses and learning experiences when using the platform, and (3) the effectiveness of the media in enhancing students’ understanding of Social Studies concepts. The results indicate that the use of TikTok improves the quality of learning media created by teachers and facilitates students’ independent learning. Pre-test and post-test data show an increase in students’ conceptual understanding, while student responses reveal a high level of learning interest through visual and interactive media. Nevertheless, several challenges related to device availability and internet connectivity were identified among some participants. In conclusion, TikTok is effective as an independent learning medium for Social Studies and contributes positively to improving students’ understanding and learning motivation. The study recommends continuous mentoring for teachers, strengthening ICT infrastructure, and further development of diverse learning media to support learning needs within the Merdeka Curriculum.