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This study aims to evaluate the implementation of civil servant discipline enforcement based on Surabaya Mayor Regulation Number 44 of 2022 at Gubeng Subdistrict. The research employs a qualitative approach with a case study design. Data were collected through in-depth interviews, observation, and document analysis, and analyzed using the interactive model of Miles and Huberman within the Context–Mechanism–Outcome (CMO) framework. The findings indicate that the regulation has generally improved civil servant discipline, particularly in attendance, punctuality, administrative compliance, and public service quality. This improvement is supported by organizational context factors such as daily work culture, active leadership, and the integration of digital attendance systems. Key mechanisms driving compliance include layered supervision, persuasive coaching, and the gradual application of disciplinary sanctions. However, challenges remain, including high workloads and limited human resources, which require continuous guidance for certain employees. The study concludes that the effectiveness of civil servant discipline enforcement is largely shaped by the interaction between organizational context and policy implementation mechanisms.

This article examines the role of context and underlying assumptions in the formulation of econometric models for economic policy analysis. While econometric models are widely employed to support policy decisions, their construction is often treated as a purely technical process, overlooking the contextual factors that shape variable selection, model specification, and interpretation of results. This study explores how institutional settings, policy objectives, and behavioral considerations influence the assumptions embedded in econometric modeling. By drawing on policy documents, academic literature, and illustrative cases from applied economic research, the article highlights how implicit assumptions may affect the validity and relevance of econometric outcomes. The analysis emphasizes that econometric models are not value-neutral tools but are shaped by theoretical choices and contextual judgments made during their formulation. Understanding these dimensions is crucial to avoid misinterpretation of empirical findings and to enhance the usefulness of econometric analysis in policymaking. The study contributes to the methodological discussion in applied econometrics by encouraging greater transparency and reflexivity in model construction, particularly in the context of economic policy evaluation.      

The East African Breweries Limited is one of the most notable beverage manufacturers in East Africa. This study aims to explore the company’s integration of sustainable accounting, especially given the paucity of information on how organizations incorporate the now popular environmental, social and governance (ESG) considerations. It is for this reason that this paper hopes to provide profound insight into the mater especially within the Kenyan corporate context. The author utilized a descriptive qualitative approach and used highly credible secondary sources, including sustainability reports, expert reviews, policy documents and recent scholarly materials. Thematic content analysis ensured the study identifies strategies used by companies currently, the most strategic integration frameworks and the impact of these mechanisms on stakeholder value and overall decision-making. Findings show that the organization has made significant inroads in implementing sustainability. Still, there are challenges that continue to face this process, including inadequate integration into the financial decision-making process and poor reporting. Undoubtedly, this paper valuable real-world recommendations for boosting integration of sustainability efforts into accounting and contributes to the current academic discourse on the significance of corporate sustainable accounting in East Africa.  

The 21st century is marked by a profound transformation in digital communication. Social media has become a new public space, enabling people to interact, disseminate information, and shape public opinion rapidly and massively. This article analyzes the role of social media in shaping public opinion and its influence on the dynamics of government policy in Indonesia. Through a literature review and case analysis of policies influenced by viral issues on social media, this study finds that social media increases citizen participation and accelerates government responses to public issues. However, the pattern of 'viral-based policy' also carries risks, such as reactive policies, a lack of evidence-based policies, and inequality in representation. To manage this phenomenon, the government needs to develop an inclusive digital communication strategy, establish an early detection system for public sentiment, and uphold the principles of good governance and evidence-based policy. These findings are relevant for academics and policymakers seeking to understand the interaction between social media, public opinion, and government policy in the digital era.

Exposure to cigarette smoke is one of the environmental risk factors that is still widely found and has a significant impact on the health of the respiratory system, especially the upper respiratory tract. The irritants and toxic substances in cigarette smoke can trigger mucosal inflammation, interfere with the defenses of the airways, and increase susceptibility to various upper airway disorders. This study aims to systematically analyze the relationship between cigarette smoke exposure and upper airway disorders based on available scientific evidence. The method used is Systematic Literature Review (SLR) with reference to the PRISMA 2020 guidelines. Literature searches were conducted through PubMed, ScienceDirect, Google Scholar, and Garuda databases. Articles were selected based on inclusion and exclusion criteria, resulting in 26 articles that were analyzed narrative-synthesis. The results showed that most studies reported a meaningful association between exposure to cigarette smoke, both in active and passive smokers, and an increased risk of upper respiratory tract disorders such as rhinitis, sinusitis, recurrent upper respiratory tract infections, pharyngitis, and laryngitis. Higher risks are found in passive smokers, especially children, as well as in individuals with long-term, high-intensity exposure. The conclusion of this study confirms that exposure to cigarette smoke is an important and preventable risk factor for upper respiratory tract disorders. Therefore, it is necessary to strengthen the policy of non-smoking areas, public education, as well as promotive and preventive efforts in health services to reduce the impact of exposure to cigarette smoke on the health of the upper respiratory tract.

This study aims to analyze policy integration and the level of public participation in the implementation of coordination meetings on public transportation provision in Southeast Sulawesi Province as a strategic effort to improve the quality of land transportation services. This coordination meeting was held on December 3, 2025, involving various stakeholders, including the Southeast Sulawesi Provincial Transportation Agency, the Regency/City Transportation Agency throughout Southeast Sulawesi, Perum DAMRI, and the Passenger Transportation Legal Entity. The research method used was descriptive qualitative with a policy and institutional analysis approach, supported by data from discussions, meeting minutes, and related policy documents. The results showed that the coordination meeting activities were able to strengthen policy understanding between agencies, increase the effectiveness of institutional coordination, and encourage synergy between the role of the government and transportation business actors. In addition, this forum also played a significant role in formulating joint strategies to improve the quality of public transportation services, including aspects of route planning, service standards, and operational sustainability. Through a structured coordination mechanism and discussion, each party gained a more comprehensive understanding of their respective roles, authorities, and responsibilities in the implementation of regional transportation. Thus, this coordination meeting is an important instrument in supporting collaborative and public service-oriented transportation governance.

This study examines the contribution of excise revenue from alcoholic beverages to Indonesia’s state revenue during the period 2021–2023. Alcoholic beverages are classified as excisable goods due to their potential negative impacts on public health and social order, making excise duty an important fiscal instrument for both revenue generation and consumption control. The objective of this research is to analyze the trend and magnitude of excise revenue from alcoholic beverages and its role in supporting national income. This study employs a quantitative descriptive method using secondary data obtained from official government publications, including reports from the Ministry of Finance and the Directorate General of Customs and Excise. The data are analyzed by comparing annual excise revenue figures and identifying their contribution to total excise and state revenue over the observed period. The findings indicate that excise revenue from alcoholic beverages showed a fluctuating but generally increasing trend from 2021 to 2023, reflecting post-pandemic economic recovery and adjustments in excise tariff policies. Despite its relatively smaller share compared to tobacco excise, alcoholic beverage excise consistently contributed to state revenue and demonstrated fiscal potential. The study implies that effective excise policy on alcoholic beverages can support state revenue while simultaneously serving as a regulatory tool to control consumption and mitigate social and health risks.

The relationship between religious doctrine and national identity remains a critical discourse in the Muslim world. The object of this research is Wasathiyatul Islam (Islamic Moderation) in Indonesia, which serves as a theological framework for balancing religious observance with social justice. However, the emergence of rigid transnational ideologies poses a significant challenge to this harmony, creating a potential disconnect between religious doctrine and local culture. To address this issue, this research aims to analyze how the values of Wasathiyatul Islam are transformed and harmonized within the dialectics of Indonesian society. The study employs a descriptive qualitative method with a phenomenological approach. Data were collected through literature reviews and social observations, then analyzed using an interactive model to interpret the "lived experience" of moderation. The results reveal that the harmonization process is manifested through four key indicators: national commitment, tolerance, anti-violence, and accommodation of local culture. A synthesis of these findings demonstrates that moderation in Indonesia is not merely a top-down state policy but an organic, bottom-up cultural practice where local wisdom serves as a vessel for religious values. In conclusion, Wasathiyatul Islam successfully functions as a unifying instrument, creating a "State of Consensus" where Indonesian Muslims practice their faith devoutly while maintaining unwavering loyalty to the nation.

This study aims to analyze the reaction of the Indonesian capital market to the announcement of Donald Trump’s import tariff policy using an event study approach. Market reactions are measured through abnormal return and trading volume activity of exporting companies listed on the Indonesia Stock Exchange (IDX), with an event window of three trading days before and three trading days after the initial tariff announcement on April 2, 2025 and the revised tariff announcement on July 15, 2025. This study employs secondary data in the form of daily stock prices and trading volumes, analyzed using descriptive statistics, normality tests, and the Wilcoxon Signed Rank Test. The results indicate that the Indonesian capital market reacts to the announcement of Donald Trump’s import tariff policy, as reflected by differences in abnormal return and trading volume activity before and after the announcements, thereby supporting signaling theory and the semi-strong form of market efficiency.

The air quality index in Depok City has declined over the past three years based on data from the Depok City Environmental Agency. In response to this condition, the Depok City Government implemented a Car Free Day (CFD) policy every Sunday along Jalan Margonda Raya. The CFD program aims to improve environmental quality and air conditions while encouraging public participation in healthy activities. The success of this policy depends on how effectively information regarding the rules and objectives of CFD is disseminated to the public by the Depok City Government Public Relations Office. This study aims to analyze the communication strategy employed by the Depok City Government Public Relations Office in disseminating the Car Free Day policy and to identify obstacles encountered during the dissemination process. This research uses a descriptive qualitative approach through media monitoring, direct observation, and analysis of government documents.

Early Childhood Education (ECE) plays a crucial role in providing safe, comfortable, and child-friendly educational services for young children. However, as the second environment after the family, the potential for violence against children may still occur in ECE institutions if they are not managed optimally. Therefore, efforts to prevent violence against young children need to be implemented comprehensively through a holistic approach that integrates education, caregiving, and early prevention strategies. This study aims to analyze how ECE institutions, such as kindergartens and daycare centers, can function as the first line of defense in detecting, preventing, and addressing various forms of violence, including physical, emotional, and sexual abuse, among children aged 0–6 years. The research method employed is a literature review and policy analysis related to child protection and the implementation of Early Childhood Education. The findings indicate that capacity building through teacher training, the implementation of child protection–sensitive curricula, and strengthened collaboration among schools, families, and communities have proven effective in reducing the risk of violence by up to 40%, based on case studies in Indonesia. The conclusion emphasizes the importance of strengthening regulations, ensuring continuous supervision, and investing in human resource development to reinforce the role of ECE as a key agent in violence prevention and in creating a safe, healthy, and supportive environment for optimal early childhood development.

Science and technology (science and technology) has a strategic role in encouraging the progress of the nation, but its development needs to be directed so that it is not separated from moral and humanitarian values. Without a strong ethical foundation, the advancement of science and technology has the potential to cause various social problems, such as inequality of access to technology, misuse of technology, and degradation of human values. In the Indonesian context, Pancasila as the basis of the state and the nation's outlook on life can be used as a paradigm in the development of science and technology that is oriented towards humanity, unity, democracy, and social justice. This research aims to examine the role of Pancasila values in building science and technology ethics in Indonesia. The method used is a qualitative approach with literature study techniques on various academic sources, public policy documents, and relevant laws and regulations. The results of the study show that Pancasila values are able to become an ethical foundation in the development of science and technology, so that technological progress is not only oriented to technical and economic aspects, but also to moral responsibility, social justice, environmental sustainability, and the welfare of society as a whole.

The Local Currency Settlement (LCS) initiative is a strategic instrument to promote ASEAN regional financial integration while reducing dependence on the US dollar in trade and investment transactions. Sub-regional cooperation between Indonesia, Malaysia, and Thailand has become an important policy arena to test the effectiveness of LCS as part of the implementation of the ASEAN Economic Community (AEC) Blueprint 2025. This article aims to analyze the role, opportunities, and challenges of LCS implementation within the framework of ASEAN financial integration, focusing on the dynamics of cooperation between the three countries. The research uses a qualitative approach through literature review and policy analysis. Data were obtained from official central bank documents, regional cooperation agreements, international agency reports, and academic literature related to financial integration and regional monetary cooperation. The analysis was conducted descriptively and analytically to identify implementation patterns, structural barriers, and policy implications. The results of the study indicate that LCS contributes to increasing the efficiency of cross-border transactions, reducing exchange rate risk, and strengthening sub-regional ASEAN financial cooperation. However, its implementation remains limited due to differences in financial infrastructure readiness, variations in domestic regulations, and low adoption by business actors. This article emphasizes the importance of policy coordination, regulatory harmonization, and private sector involvement to optimize the role of the LCS in supporting ASEAN financial integration.

Sharia-compliant investment in Indonesia has experienced rapid growth, in line with increasing public interest in instruments compliant with Islamic principles. However, market fluctuations remain a major challenge in maintaining the performance of sharia investments, particularly sharia mutual funds. This article analyzes the dynamics of sharia investment in Indonesia in the face of market volatility, focusing on the performance of sharia mutual funds. The research method used is a quantitative approach, with secondary data analysis from various scientific studies and recent statistical data. The results indicate that macroeconomic fluctuations and market conditions significantly influence the performance of sharia mutual funds. Nevertheless, sharia mutual funds continue to demonstrate resilience and certain advantages compared to conventional mutual funds, particularly in the face of market uncertainty. These findings have important implications for sharia investors, investment managers, and policymakers in designing more optimal investment strategies and strengthening the position of sharia mutual funds in an increasingly dynamic market.

The development of digital marketing has become a strategic factor in the growth of creative culinary businesses, particularly for micro, small, and medium enterprises facing increasing competition and changes in consumer behavior in the digital era. The use of digital platforms, such as social media and online marketplaces, enables business owners to expand market reach, enhance customer interaction, and optimize promotional strategies more efficiently. Nevertheless, various studies indicate that the implementation of digital marketing has not always produced optimal outcomes due to limitations in digital literacy, human resource capacity, and organizational adaptability. This study aims to systematically examine the role of digital marketing in the development of creative culinary businesses through a Systematic Literature Review approach. The review maps key concepts, research trends, and empirical findings related to digital marketing and organizational learning within the context of creative culinary enterprises. In addition, this study identifies existing research gaps and formulates recommendations for future research issues. The findings are expected to provide theoretical contributions in the form of comprehensive conceptual mapping as well as practical contributions for business practitioners, MSME facilitators, and policymakers in designing adaptive and sustainable digital marketing strategies.

Nickel has become a strategic mineral in the global industrial value chain, particularly for stainless steel production and electric vehicle battery manufacturing. As one of the world’s largest nickel producers, Indonesia has implemented a downstream industrialization policy aimed at increasing value added and strengthening export performance. This study analyzes the effects of international nickel prices, destination countries’ GDP per capita, exchange rates, and the downstreaming policy on the value of Indonesia’s nickel exports (HS 75) over the period 2010–2023. The study employs a quantitative approach using panel data regression with secondary data covering five major export destination countries, namely China, Japan, South Korea, Thailand, and Singapore. Based on the Chow and Hausman tests, the Fixed Effects Model is selected as the most appropriate estimation technique, indicating the presence of country-specific heterogeneity among importing countries. The results show that destination countries’ GDP per capita and international nickel prices have a positive and statistically significant effect on Indonesia’s nickel export value. The downstreaming policy dummy variable also exhibits a positive and significant impact, suggesting that the nickel ore export ban implemented since 2020 has effectively shifted export composition toward higher value-added processed nickel products. In contrast, exchange rates are found to have no significant effect on export performance. Overall, the findings provide empirical evidence supporting the effectiveness of Indonesia’s downstream industrialization policy and highlight the importance of global demand conditions in driving the performance of processed nickel exports.

This research examines the disproportionate allocation of legal responsibility between doctors and nurses in Indonesia’s health care system and proposes measures to reorganize accountability in a more fair and proportional way. The issue addressed stems from shortcomings in existing regulations, which have not yet ensured legal certainty or balanced legal protection for both professions in clinical practice. The study uses a normative juridical method, applying both statutory and conceptual approaches. The statutory approach reviews laws and regulations that govern professional authority and legal liability of doctors and nurses, while the conceptual approach analyzes legal principles, doctrines, and concepts related to professional responsibility in health services. Legal materials are collected through library research, including primary, secondary, and tertiary legal sources, and are analyzed using qualitative descriptive methods. The results show that although statutory provisions formally regulate the distribution of authority and responsibility between doctors and nurses, there are still normative uncertainties, overlapping regulations, and legal gaps. These issues may lead to an unequal burden of legal responsibility, particularly in cases involving medical errors or negligence. Such conditions weaken legal protection for nurses and can negatively affect the quality of health care delivery. The study concludes that regulatory reform is needed to clarify legal responsibility in accordance with professional authority and to implement a more just and proportional system of accountability. The findings are expected to enrich health law studies and provide guidance for policymakers in developing a fairer legal responsibility framework for health professionals.  

The rapid growth of the creative economy, particularly in the culinary subsector, has prompted micro, small, and medium enterprises (MSMEs) to adopt digital marketing strategies as a means to enhance competitiveness and expand market reach. This study employs a systematic literature review (SLR) approach with content analysis to map key concepts, identify research gaps, and explore future research directions concerning the transformation of culinary MSMEs from local kitchens to digital markets. Findings reveal that organizational learning mediated by motivation, culture, leadership, and continuous digital marketing practices plays a pivotal role in this transformation. However, significant research gaps persist, including limited longitudinal studies, inadequate integration of organizational culture and leadership into digital marketing frameworks, and insufficient comparative analyses across diverse MSME profiles. This study contributes theoretically by synthesizing fragmented literature on culinary marketing in the digital creative economy and offers practical insights for MSME actors, mentors, and policymakers in designing adaptive and sustainable digital marketing strategies.

The Financial Services Authority (OJK) is responsible for overseeing Indonesia's capital market, and this paper outlines its functions and powers. In order to promote financial system stability, safeguard the public interest, and boost the financial services industry's competitiveness, the OJK was founded to develop an integrated regulatory and supervisory structure. The OJK's responsibilities encompass policy formulation, business license issuance, oversight, inspection, law enforcement, and administrative penalties for infractions. Even though Indonesia's capital market has grown quickly, it still faces substantial obstacles like illicit investment and large losses from scandals and market manipulation, which emphasize the need for robust and independent oversight.

This study focuses on analyzing the application of cloud computing as a supporting infrastructure for digital transformation in the implementation of Smart City at the Communication and Information Agency (Diskominfo) of Muara Enim Regency. In the era of digital transformation and accelerated urbanization, the need for smart city management based on information technology has become increasingly urgent. Cloud computing plays a strategic role in providing integrated, scalable, and efficient data services to support the effectiveness of public services and data-driven decision-making. This study aims to analyze the extent to which cloud computing has been implemented in the Muara Enim Diskominfo environment, identify the supporting and inhibiting factors of its implementation, and evaluate its contribution to the achievement of Smart City objectives. This study uses a comparative approach with data collection techniques through interviews, observation, and documentation studies. The results of the study show that the implementation of cloud computing at the Muara Enim Communication and Information Agency is still in the development stage, with positive achievements in data management efficiency and inter-unit collaboration, but facing obstacles in terms of system integration and human resources. This research contributes to strengthening academic understanding of cloud computing implementation strategies in the context of local government, as well as providing practical recommendations for policy makers to improve digital infrastructure readiness towards a sustainable Smart City.