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Digital evolution in the pattern of social interaction of the community also has a significant influence on the dynamics of the national judicial system. The transformation covers all judicial sectors, both religious and public, especially related to the technique of presenting evidence in the litigation process. This research is carried out with normative legal methods and is descriptive analytical. The author utilizes secondary data obtained through library search, which is then processed with qualitative normative analysis techniques. The legitimacy of screenshots as evidence has been explicitly regulated in applicable regulations. Referring to the renewal of the ITE Law in Law Number 1 of 2024, Article 5 paragraph (1) affirms that electronic information and its printed results are recognized as valid evidence before the law. This study shows that normatively, screenshots have a strong legal position in the civil system. However, in the reality of the trial, this instrument is positioned as a free evidence (vrij bewijs), which means that the weight of the evidence is not absolute and depends on the judge's evaluation and conviction.

Strategic management plays a crucial role in ensuring the operational sustainability and competitiveness of PT Karya Giri Palma, a manufacturing company specializing in springbed and furniture production. In an increasingly competitive market environment and amid ongoing production challenges, the company is required to implement well-structured and adaptive strategic management practices. This study employs a qualitative research approach to explore the implementation of strategic management within the organization and to identify obstacles that arise during its integration into daily operational activities. Data were collected through in-depth observations and interviews to obtain a comprehensive understanding of managerial practices and employee involvement. The findings reveal that the active participation of both management and employees in the formulation and implementation of strategies significantly contributes to improved employee motivation, higher productivity levels, and enhanced work quality. Strategic alignment between organizational goals and employee roles encourages a stronger sense of responsibility and commitment among employees. However, several challenges remain, particularly in cross-divisional coordination and the consistent execution of strategies at the operational level. Therefore, this study recommends strengthening interdepartmental communication, optimizing the use of management information systems, and enhancing human resource capabilities through continuous training. These findings may serve as a valuable reference for similar manufacturing companies seeking to optimize strategic management practices in order to achieve sustainable performance and long-term competitiveness.

This research addresses a paradoxical phenomenon in Lampung Province's Micro and Small Industry (MSI) sector (2018-2022), where high technology adoption is accompanied by declining business units and income inequality. The objective is to evaluate technical efficiency and productivity changes across 15 regencies/cities using the Variable Returns to Scale (VRS) Data Envelopment Analysis (DEA) model and the Malmquist Productivity Index (MPI). Results show an average technical efficiency of 0.838, indicating a 16.2% room for output improvement. Mesuji Regency serves as the benchmark with perfect efficiency. The main inefficiency stems from labor slack (averaging 3,458 people per region), reflecting disguised unemployment. The Malmquist index records an asymmetric productivity growth of 2.1% annually, entirely driven by technological progress (3.5%), while internal managerial efficiency contracted (-1.4%). Consequently, technology adoption requires structural intervention; regional governments must prioritize vocational training and basic managerial strengthening to reduce labor slack and break the MSI inefficiency cycle.

The implementation of Clean and Healthy Living Behavior (PHBS) begins at an early age, particularly among school children, who learn extensively from their surrounding environment through the School Health Program (UKS). Although the family is the primary unit in shaping PHBS habits, parents’ busy schedules often lead children to interact more with teachers and peers at school. This study aims to determine the effectiveness of the UKS program on students’ PHBS at SD Lambaro Angan, Darussalam District, Aceh Besar Regency in 2024. This research employed a cross-sectional design with a population of 321 students and a sample of 76 respondents. Data collection was conducted on March 4, 2024. The results indicate that the UKS program has a significant effect on students’ PHBS, including habits such as washing hands with running water and soap, purchasing healthy snacks at the school canteen, disposing of waste properly, participating in physical exercise, not smoking at school, eliminating mosquito larvae, and using school sanitation facilities (p < 0.05). However, no significant effect was found on activities such as weighing body weight and measuring height. In conclusion, the UKS program is effective in improving students’ PHBS. These findings are expected to provide input for schools to optimize the implementation of UKS and enhance PHBS promotion so that students can apply clean and healthy living behaviors in their daily lives.

After completing their studies, accounting graduates are not limited to careers in the accounting field alone; they have a wide range of professional opportunities depending on the factors influencing their decisions. This study uses primary data, with the population consisting of undergraduate (S1) accounting students at Esa Unggul University. The sampling technique employed is nonprobability sampling using a snowball sampling approach. The results show that the simultaneous significance value is 0.000, which is less than 0.05. Partially, the salary variable has a significance value of 0.000, professional training 0.066, professional recognition 0.161, social values 0.734, and work environment 0.308. These findings indicate that, collectively, salary, professional training, professional recognition, social values, and work environment have a significant influence on accounting students’ perceptions in choosing a career as a public accountant. However, individually, only the salary or financial reward factor has a significant effect. Meanwhile, professional training, professional recognition, social values, and work environment do not have a significant influence on students’ decisions to pursue a career as a public accountant.

Occupational accidents are unexpected events. Incident of occupational accident often happened to health officer especially nurse. Therefore, it is necessary efforts to foster the implementation of occupational safety and health (OHS) in order to avoid occupational accident. The aim of this research is to analyze the effect of implementation occupational health and safety (OHS) (knowledge, attitude, training, promotion and supervision) of the incidence of occupational accidents for nurses at Hospital X in 2025.The research is quantitative analytic survey research using Cross-sectional Analitics. The Population is all nurses from Outpatient room and  Inpatient room at Hospital X. Its amounted to 164 people, using technique of total population. Data analysis with univariate analysis, bivariate analysis with chi square test, multivariate analysis with multiple logistic regression test. The results of the reaserch showed that effect occupational accidents are attitude p value 0,001, training p value 0,001, promotion p value 0,001 and the confounding is a knowledge variable to training variable. The conlusion of the research is to make the implementation of occupational health and safety become the most important for nurse. Recommended to the Hospital X along with occupational health and safety committee to improve the knowledge of nurses on occupational health and safety through socialization, training, and internal meeting of the periodic.  

Financial performance is an important indicator for assessing the sustainability and growth prospects of a company, where a sustained negative net profit may indicate financial and operational problems (Aminah, 2015). The purpose of this study is to analyze the financial performance of PT GoTo Gojek Tokopedia Tbk for the period 2019-2023 based on NPM, ROA, and ROE. The research method used in this study is a qualitative method with a descriptive analysis approach. The data was sourced from the official website of PT GoTo Gojek Tokopedia Tbk for the period 2019-2023. The results show that all profitability ratios, namely Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE), are in an unfavorable condition and far below the standards set by Bank Indonesia (2004), namely NPM 3%–9.5%, ROA 0.5%–1.25%, and ROE 5%–12.5%. NPM was consistently negative from -276.74% (2019) to -373.12% (2023), indicating that the company has not been able to generate net income from its revenue due to high operating expenses. ROA was also negative throughout the period, ranging from -112.57% (2019) to -167.33% (2023), indicating that assets have not been utilized efficiently. Similarly, ROE recorded negative values from -162.02% (2019) to -253.41% (2023), reflecting that shareholders' capital has not been optimally managed and has not provided returns, so that overall financial performance requires a more effective financial management strategy.

Abstract This study aims to analyze the legal basis and mechanisms for implementing Minimum Service Standards (MSS) in public service delivery in Indonesia. As a strategic instrument, the MSS is designed to ensure the fulfillment of citizens' constitutional rights through quality basic services. Using qualitative research methods with a juridical-normative approach, this study evaluates the extent to which the implementation of the MSS has been able to create equitable access to services and identifies crucial factors influencing its success. The results indicate that although the MSS has a solid legal basis through Law No. 23 of 2014 and Government Regulation No. 2 of 2018, the reality on the ground still shows significant gaps. Implementation of this policy is often hampered by low organizational capacity at the regional level, limited human resource (HR) competency, inaccurate sectoral data, and weak inter-institutional coordination. This study concludes that the effectiveness of the MSS is highly dependent on strengthening regional fiscal capacity, political commitment of leadership, and the integration of valid data-based planning. This is necessary to achieve social justice and equitable welfare within the framework of a welfare state in Indonesia.

This study aims to analyze visitors’ Willingness to Pay (WTP) and to estimate the economic value in supporting the development of Gunung Meja Nature Tourism Park (TWA) as a conservation area. This study employed the Contingent Valuation Method (CVM) with a total of 156 respondents. Data were analyzed using descriptive quantitative methods to obtain the average WTP value and its distribution. The results showed that the average WTP of visitors was IDR 19,300 per person, with the highest distribution in the range of IDR 10,000–30,000 and a dominant value of IDR 20,000 (23%). The estimated economic value of the area based on WTP reached IDR 3,939,245,800 per year, which is higher than the actual revenue of IDR 2,755,431,000 per year. The difference of IDR 1,183,814,800 indicates a potential increase in revenue through tariff adjustment. These findings indicate that visitors have a higher willingness to pay compared to the current tariff. Therefore, the WTP value can be used as a basis for determining optimal tariff policies to support sustainable management of conservation areas and to maintain their ecological functions.

This study analyzes the performance of the Dual Modulus RSA algorithm in securing text data using Python. The rapid growth of digital technology has increased the risk of data security threats, making efficient and secure encryption essential. Dual Modulus RSA is a modification of the classic RSA algorithm that uses two different moduli in the encryption and decryption process, thus increasing security levels because attackers must factorize two moduli simultaneously. This research uses an experimental quantitative approach by measuring the execution time of encryption and decryption processes with variations in plaintext length (5, 10, and 15 characters). Implementation was carried out using Python 3 with the time.perf_counter() function for microsecond-precision measurement. The results show that the Dual Modulus RSA algorithm successfully encrypts and decrypts all test plaintexts correctly. Encryption time ranged from 0.0212 ms to 0.0823 ms, while decryption time ranged from 0.0422 ms to 0.0955 ms. There is a positive linear relationship between plaintext length and processing time. Decryption is consistently slower than encryption due to the larger private key exponent (d1=2753, d2=3533) compared to the public exponent (e=17). The main factors affecting performance are exponent size, dual modulus overhead, CPU caching effects, and Python interpretation overhead. This study recommends using Dual Modulus RSA with hybrid encryption for practical implementation to balance security and performance.

This study aims to (1) describe the marketing channels of fresh fruit bunches (FFB) of oil palm under partnership and independent (self-managed) schemes in Merlung District, Tanjung Jabung Barat Regency; (2) analyze marketing margins, farmer’s share, and marketing efficiency for each scheme; and (3) compare differences in marketing margins and farmer’s share between single-level marketing channels in both business schemes. The research was conducted in 2025 using a survey method with simple random sampling techniques. The data used consisted of primary data obtained through direct interviews with farmers and marketing institutions, as well as secondary data from relevant agencies. Data analysis was carried out using descriptive analysis, marketing margin analysis, farmer’s share, marketing efficiency analysis, and Multivariate Analysis of Variance (MANOVA). The results show that there are two types of marketing channel patterns, namely single-level and two-level channels. The single-level marketing channel has lower marketing margins, higher farmer’s share, and better marketing efficiency. In addition, there are significant differences between single-level marketing channels in both business schemes. These findings imply that shorter marketing channels are more efficient and provide a greater share of the selling price to smallholder oil palm farmers

Penelitian ini bertujuan untuk menganalisis dampak digitalisasi terhadap model bisnis dan pendapatan pada Donat Madu Cihanjuang cabang Cikarang Jababeka dengan menggunakan pendekatan Business Model Canvas (BMC). Penelitian ini menggunakan metode deskriptif kualitatif, dengan data primer yang diperoleh melalui wawancara semi-terstruktur dengan manajer toko serta data sekunder dari literatur terkait periode 2020–2025. Analisis dilakukan dengan mengkaji sembilan elemen dalam BMC untuk melihat perubahan yang terjadi akibat penerapan digitalisasi. Hasil penelitian menunjukkan bahwa digitalisasi memberikan dampak pada elemen Channels melalui pemanfaatan platform pesan antar online dan media sosial, serta meningkatkan efisiensi operasional seperti kecepatan pelayanan, ketepatan pesanan, dan alur kerja yang lebih terorganisir. Namun demikian, digitalisasi belum memberikan dampak signifikan terhadap peningkatan pendapatan, karena kontribusi penjualan digital masih relatif rendah. Kendala utama yang dihadapi meliputi rendahnya literasi digital karyawan, belum adanya strategi pemasaran digital yang terstruktur, serta kurangnya panduan operasional dan dukungan dari pihak franchisor. Dengan demikian, digitalisasi pada usaha ini lebih berperan dalam meningkatkan efisiensi operasional dibandingkan memperkuat model bisnis dan peningkatan pendapatan secara signifikan.

This study aims to critically analyze the determination of the Tax Base (Dasar Pengenaan Pajak/DPP) in the withholding tax mechanism under Article 23 of the Indonesian Income Tax Law for freight forwarding services at PT MPX Indonesia. The research focuses on evaluating the implementation of the “All-In” billing model, where all operational costs are consolidated into a single gross invoice amount and treated as the taxable base. This approach raises concerns regarding its compliance with applicable tax regulations, particularly in distinguishing between service fees and reimbursable expenses. The study employs a qualitative descriptive method using a case study approach. Data are collected through documentation analysis of transaction records, including invoices and Unified Income Tax withholding receipts. The findings are expected to provide insights into the appropriateness of the applied tax base determination method and its implications for tax compliance and efficiency within the company’s operational practices and financial reporting system.

This study aims to comprehensively evaluate the potential pharmacological activities and safety profiles of seven secondary metabolite compounds (Caffeic Acid, Syringic Acid, Quercetin, Luteolin, p-Coumaric Acid, Ferulic Acid, and Epicatechin) identified in the Bajakah plant (Spatholobus littoralis Hassk.). The research approach integrates in silico analysis using the PubChem database, biological activity prediction via PASS Online, oral toxicity assessment through ProTox-II, and pharmacokinetic evaluation using pkCSM, which were subsequently validated through an empirical literature review. The results indicate that these compounds exhibit significant activity probabilities, particularly as antimutagenic, antiseptic, and antioxidant agents. Luteolin demonstrated the highest antimutagenic potential, while Quercetin showed dominant antioxidant activity. Toxicity profiling revealed that Luteolin and Caffeic Acid possess the highest safety levels (Class 5), whereas Quercetin requires special attention (Class 3). These computational findings strongly correlate with empirical evidence demonstrating that Bajakah extract exhibits broad-spectrum antibacterial activity against Staphylococcus aureus, antifungal activity against Candida albicans, as well as high antioxidant and anti-inflammatory capacities. This study provides a strong molecular foundation for the development of Bajakah as a safe and effective phytopharmaceutical candidate.

This study aims to analyze the spatial pattern of poverty in Gorontalo Province in 2024 using global and local spatial autocorrelation approaches. The data used are the percentages of the poor population in each regency/municipality, obtained from the BPS. The analyses include descriptive statistical analysis, the Moran's Index test for global spatial autocorrelation, and the Local Indicators of Spatial Association (LISA) for local autocorrelation. The results show that poverty in Gorontalo Province tends to be unevenly distributed and exhibits a significant spatial pattern. The Moran's Index indicates positive spatial autocorrelation, where areas with high poverty levels tend to be adjacent to other areas with similarly high poverty levels. The LISA results identify Bone Bolango Regency as a High-Low area, meaning it has a high poverty rate but is surrounded by areas with low poverty rates. These findings highlight the importance of spatial approaches in formulating more targeted poverty alleviation policies.

This study aims to analyze the in silico profile of the compound orientin derived from the water hyacinth plant (Eichhornia crassipes) as a potential antioxidant candidate. Orientin was selected based on its chemical structure data registered in PubChem, which provides complete information regarding molecular identity, physicochemical properties, and 2D and 3D structural representations. The prediction of biological activity was conducted using PASS Online, which indicated that orientin possesses a promising likelihood of exhibiting antioxidant activity according to relevant probability values. Furthermore, the safety assessment of the compound was carried out through ProTox-II to identify potential toxicity, including toxicity class, possible hepatotoxic effects, and other predicted safety parameters. To determine its pharmacokinetic profile, pkCSM was employed to predict ADMET characteristics such as absorption, distribution, metabolism, excretion, and additional toxicity risks. The results of these analyses show that orientin demonstrates favorable potential as an antioxidant candidate, supported by predicted pharmacological properties and relatively low toxicity levels according to in silico evaluations. Therefore, orientin has promising potential for further development in subsequent in vitro and in vivo studies.

This study aims to analyze the phytochemical profile of Sambung Nyawa (Gynura procumbens) leaves as a potential herbal candidate for mild hypertension therapy using in silico methods. Plant samples were examined to identify active compounds documented in the PubChem database. The identified compounds were further analyzed using PASS Online to predict their pharmacological activities, ProTox-II to evaluate toxicity levels, and pkCSM to assess ADMET (Absorption, Distribution, Metabolism, Excretion, and Toxicity) characteristics. The findings reveal that several bioactive compounds present in Sambung Nyawa leaves demonstrate strong predicted anti-hypertensive activity accompanied by minimal toxicological risk. PASS Online analysis indicates potential mechanisms of action, including vascular receptor modulation and mild diuretic properties that may support blood pressure regulation. ProTox-II classification places most compounds in the low-toxicity category, while pkCSM predictions confirm acceptable bioavailability and favorable pharmacokinetic properties. Overall, these results provide a preliminary scientific foundation for the development of Gynura procumbens as an alternative herbal therapy for mild hypertension and support the need for further validation through in vitro and in vivo experimental studies.

  The implementation of the Regional Government Information System (RGIS) represents a strategic initiative by the government to achieve transparency and accountability in regional financial management. However, the effectiveness of this system is highly contingent upon the quality of initial data input. This study aimed to analyze the phenomenon of expenditure code input errors at the Regional Financial and Asset Management Agency (BPKAD) of Sikka Regency and their subsequent impact on the accuracy of the Budget Realization Report (LRA). Employing a descriptive qualitative methodology, this research utilized data collection techniques including participatory observation, in-depth interviews, and document verification, conducted during an internship in the Accounting Division of BPKAD Sikka Regency. The findings reveal that misclassification between capital expenditures (CAPEX) and goods and services expenditures (OPEX) occurs frequently. This is primarily attributed to the complexity of account nomenclature and the rigid, "centrally locked" nature of the SIPD system. Consequently, these input errors lead to a distortion of information within the LRA and an overstatement of fixed assets on the Balance Sheet. This study concludes that a stringent document verification mechanism within the Accounting Division plays a pivotal role as an internal control to ensure the integrity and reliability of regional financial reports prior to their publication.

Digital transformation has reshaped the landscape of MSMEs in Indonesia, particularly those managed by Generation Z. This study aims to analyze key success factors of Generation Z MSMEs in building sustainable digital business ecosystems. The research employs a systematic literature review methodology by analyzing various academic sources, industry reports, and related publications from 2019-2024. Findings reveal five primary success factors: adaptive digital technology adoption, high digital literacy, social media utilization as marketing strategy, collaboration within digital ecosystems, and business sustainability orientation. Generation Z MSMEs demonstrate advantages in leveraging e-commerce platforms, digital payments, and data analytics for decision-making. Research implications provide strategic recommendations for MSME practitioners, policymakers, and stakeholders in developing ecosystems that support sustainable digital business growth, while emphasizing the importance of digital infrastructure and business mentoring aligned with digital native generation characteristics.

This research aims to analyze the level of fiscal independence of Pacitan Regency by examining and linking it to its dependence on transfer funds from the central government. This study explores potential sectors that could be managed more optimally to contribute to Local Original Revenue (PAD). The method used in this research is a descriptive quantitative approach, utilizing secondary data, namely the Regional Budget (APBD) and Budget Realization Reports (LRA) sourced from the Directorate General of Fiscal Balance (DJKP). In addition to these sources, this research also employs a literature review of relevant journals. The analysis uses the regional financial independence ratio. The results of the analysis show that Pacitan Regency has a very high level of fiscal dependence, ranging between 85% and 89% from 2021 to 2025, although there is a gradual decline. The factors causing this condition are the low contribution of PAD, particularly from the tourism sector, as well as geographical factors such as mountainous terrain with underdeveloped infrastructure. This condition may lead to the flypaper effect and limit regional flexibility in development. This research recommends optimizing PAD from the tourism sector, improving regional financial governance, fostering collaboration with the private sector and the community, diversifying revenue sources, and gradually reducing dependence on transfer funds in accordance with the mandate of Law Number 33 of 2004.