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This study conceptually examines the influence of assurer type, assurance standards, and assurance level on the breadth of assurance statements in sustainability reports. Moving beyond prior literature that treats assurance as a binary variable (presence versus absence), this paper highlights disclosure breadth as a critical dimension of assurance quality and substance. Drawing on legitimacy theory and complemented by institutional theory, the study argues that the technical configuration of assurance shapes the quality of organizational legitimacy obtained by firms. Specifically, the type of assurer (public accounting firms versus non-accounting providers), the standards adopted (e.g., ISAE 3000 and/or AA1000AS), and the level of assurance (limited versus reasonable) influence the structure, systematic presentation, and comprehensiveness of assurance statements. Firms that engage reputable providers, apply globally institutionalized standards, and select reasonable assurance are more likely to issue broader and more detailed statements. In contrast, weaker institutional pressures may encourage symbolic assurance practices characterized by minimal disclosure. The study contributes theoretically by extending legitimacy theory to the technical dimensions of assurance and positioning disclosure breadth as a proxy for substantive legitimacy. Practically, it suggests that regulators and companies should emphasize transparency and comprehensiveness in assurance statements to enhance credibility and discourage symbolic sustainability reporting practices.

This study aims to analyze the influence of the implementation of the Internal Quality Assurance System (SPMI) and principal leadership on the quality of educational services in South Konawe Regency, Southeast Sulawesi. The research employed a quantitative descriptive approach with a survey design to obtain an empirical overview of the relationships among the variables examined. The population consisted of all principals at the elementary, junior high, senior high, and vocational high school levels, totaling 70 respondents. The sampling technique used purposive sampling based on specific criteria relevant to the research objectives. Data were collected through questionnaires that had been tested for validity and reliability to ensure the accuracy and consistency of the research instrument. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 25.0. Prior to hypothesis testing, classical assumption tests were performed, including normality, multicollinearity, and heteroscedasticity tests, to ensure the feasibility of the regression model. Furthermore, the F-test was conducted to examine the model’s overall significance, while the t-test was used to determine the partial effect of each independent variable on the dependent variable. The results indicate that the implementation of SPMI and principal leadership have a positive and significant effect on the quality of educational services. These findings highlight the importance of strengthening managerial capacity and internal commitment in implementing SPMI, as well as enhancing principal leadership quality to continuously improve educational service standards and overall education quality.

This study is developed as a conceptual paper that analyzes halal marketing practices through a maqashid shariah lens across three operational domains: digital marketing, customer service and business administration. The paper is motivated by recent developments in the global halal economy, the stronger linkage between halal assurance, governance quality and digital transparency, and Indonesia's policy acceleration toward mandatory halal implementation in October 2026. Methodologically, the study uses a structured literature review and conceptual synthesis of international reputable journals and relevant Indonesian journals, complemented by policy and industry reports. The analysis maps prior findings into maqashid dimensions (protection of religion, life, intellect, wealth and dignity) and translates them into practical indicators of honesty, transparency, fairness, consumer protection and procedural reliability. The paper argues that credible halal marketing depends not only on promotional messages but also on service conduct and disciplined administrative governance. It contributes a conceptual framework and practical propositions for evaluating halal marketing practices in MSMEs and service businesses.

This study aims to analyze the effectiveness of public service policy implementation at the Regional Technical Implementation Unit of the Freshwater Fish Cultivation Center (UPTD BBIAT) in Pekalongan Regency, focusing on the influence of service quality on fish farmers' satisfaction mediated by trust. The research employs a mixed-methods approach with a concurrent embedded design, combining a survey of 40 fish farmers and in-depth interviews with 5 key informants from the UPTD and Agency levels, along with observation and document analysis. The theoretical framework is built on New Public Service Theory, Policy Implementation Theory, and the SERVQUAL, trust, and public satisfaction concepts. The research findings indicate that all three variables are in the high category with robust and significant positive correlations: service quality with trust, service quality with satisfaction, and trust with satisfaction. Trust has been shown to play a strong mediating role in the relationship between service quality and fish farmers' satisfaction. The assurance and empathy dimensions are the strengths of UPTD BBIAT, while tangibles and reliability require improvement through infrastructure modernization and enhanced consistency in seed availability. Theoretically, this research confirms the applicability of the SERVQUAL model and trust theory in the context of public services in the fisheries sector. In practice, it provides strategic recommendations to improve policy implementation effectiveness through infrastructure strengthening, human resource development, service digitalization, and enhanced institutional coordination.

Service quality is a critical issue faced by service providers, as it plays a significant role in shaping customer satisfaction and maintaining customer trust for future services. A decline in service quality over time may negatively affect customers’ perceptions and loyalty. Therefore, this study aims to examine the effect of service quality dimensions on customer satisfaction. This research employed a quantitative approach using primary data collected through a survey method. The sampling technique used was probability sampling with a random sampling method, involving 98 customers as research respondents. Data were analyzed using SPSS version 24. The service quality dimensions analyzed in this study were Tangible, Reliability, Responsiveness, Assurance, and Empathy. The results of the analysis revealed that Tangible and Responsiveness did not have a significant effect on customer satisfaction. In contrast, Reliability, Assurance, and Empathy were found to have a significant positive influence on customer satisfaction. These findings indicate that customers place greater importance on service accuracy, employee competence, trustworthiness, and personal attention. Therefore, service providers are encouraged to prioritize improvements in Reliability, Assurance, and Empathy to enhance customer satisfaction and sustain long-term customer relationships.

This study aims to analyze the quality of services provided by education staff to students at the Faculty of Social Sciences, Puangrimaggalatung University by using a qualitative approach, through in-depth interviews and observations, this study explores students' views, experiences, and perceptions of various aspects of services provided by education staff, which include reliability, responsiveness, assurance, empathy, and physical evidence of Student Needs. The data obtained were analyzed with thematic analysis techniques to identify patterns and themes related to service quality. The results of this study show that although the majority of students are satisfied with the services received, there are several challenges that need to be considered, such as when they want to take the signature in question, and the attitude of empathy towards students is not even. This research provides important insights for the faculty to improve the quality of education staff services in order to better meet the needs and expectations of students, thereby creating a better academic experience.

This study aims to determine the level of patient satisfaction with pharmaceutical services at the Bobotsari Community Health Center. Patient satisfaction is an important indicator that reflects the quality of healthcare services. This research employed a quantitative descriptive method using a SERVQUAL-based questionnaire, consisting of five dimensions: tangible, reliability, responsiveness, assurance, and empathy. A total of 100 outpatient respondents were selected through accidental sampling. Data were analyzed using descriptive statistics to determine satisfaction scores for each dimension. The results showed that the tangible dimension achieved 80.57% and the reliability dimension achieved 82%, both categorized as very satisfied. Meanwhile, responsiveness (79.02%), assurance (79.05%), and empathy (77.95%) were categorized as satisfied. The overall average satisfaction level was 79.72%, indicating that patients were generally satisfied with the pharmaceutical services. However, several aspects such as service speed, communication clarity, and personal attention from staff still require improvement. The findings emphasize the importance of maintaining service quality to achieve better patient experiences and public trust.

This study aims to assess the quality of patient care at the Emergency Unit of Sentani City Community Health Center, Jayapura Regency, by examining the experiences and perceptions of patients, their families, and healthcare workers regarding the service. The study used a qualitative approach with a descriptive design. Informants were selected using purposive sampling involving ER patients, their families, and healthcare workers involved in the ER service process at Sentani Community Health Center. Data were collected through in-depth interviews, non-participatory observation, and documentation studies. The data obtained were analyzed qualitatively through the stages of data reduction, data presentation, and conclusion drawing. The research analysis refers to seven dimensions of service quality, namely direct evidence (tangibles), reliability, responsiveness, assurance, empathy, service accessibility, and service systems and flows. The results of the study showed that service quality at the Sentani Community Health Center ER was in the fairly good category, especially the dimensions of empathy, reliability, and responsiveness of healthcare workers. Healthcare workers were friendly, responsive, and provided fair services without discriminating against patient backgrounds. However, a number of obstacles are still found that affect the optimization of services, including limited facilities and infrastructure, the number of health workers that is not commensurate with the service load, patient waiting times in certain conditions, the operating hours of the Emergency Room that are not yet 24 hours, and the low understanding of some patients regarding the applicable service system and flow.

This systematic review maps how innovation, technology adoption, and Islamic entrepreneurial behaviors are intertwined and contribute to the SDGs. Searches in Scopus followed PRISMA 2020: of the 166 initial records, 46 were eliminated prior to screening; 120 filtered by title–abstract; 45 read in full; and 25 articles were analyzed in depth. Four RQs lead the synthesis: the form of innovation/adoption (RQ1), impact on behavior and performance (RQ2), and their relationship to the SDGs (RQ3). The findings show five complementary faces of innovation: (1) process-organization (knowledge management, open innovation; innovation capability), (2) sharia business/finance models (sharia venture capital, agricultural value chain finance), (3) financial and platform digitalization (fintech, Islamic crowdfunding), (4) technological innovation in business models (e.g., urban farming–aquaponics) that are value-framed, and (5) halal product/marketing innovation (halal assurance and halal trust). Behind that, the drivers are layered: individual values and psychology, Islamic HRM cultural orientation and organizational learning, Islamic finance architecture and regulation, and access to digital literacy and trust in the platform. The impact is multidimensional performance, access to ethical capital, halal market behavior, and social and religious environmental outcomes with strong contributions to SDG 8 and SDG 9, and footprints on SDGs 1–2, 3, 10, 11, 12, 13, 16, 17. This SLR offers an integrated financial innovation value framework and proposes SDGs micro-indicators; limitations mainly in the variation of measurements and the dominance of cross-section designs.

This study aims to evaluate the quality of Trans Semanggi Suroboyo public transportation services with the support of the GoBis application system as a form of digital-based public service innovation in the city of Surabaya. The research method used is qualitative descriptive with the SERVQUAL (tangible, reliability, responsiveness, assurance, empathy) theoretical approach. The data used includes secondary data from the Surabaya Transportation Office, with the number of GoBis users reaching 327,018 people, GoBis balance users 42,833 people, and saving ticket users 2,095 people. The results of the study show that the tangible and reliability dimensions are relatively good, shown through modern fleet conditions and fairly consistent departure schedules. However, in the dimensions of responsiveness, assurance, and empathy, there are still obstacles related to the speed of response of digital systems, transaction security, and limitations of users' digital literacy. The utilization of GoBis' digital transaction feature is still low compared to the total number of application users. This study concludes that the success of Trans Semanggi Suroboyo is highly dependent on the integration between the quality of physical services and the effectiveness of the digital system. It is necessary to strengthen technological infrastructure, improve data security, and digital education for the public so that the quality of smart transportation in the city of Surabaya can run optimally and sustainably according to the principles of smart mobility.

Quality public service represents a key measure of effective governance, including police administrative services. The Mobile Driving License (SIM Keliling) service is one of the public service innovations in the traffic sector designed to improve accessibility for the community. This study examines the quality of Mobile SIM services delivered by the Traffic Directorate of the East Java Regional Police at Lippo Plaza Sidoarjo. This research used a qualitative descriptive approach. Data collection techniques included observation, interviews with Mobile SIM officers and service users, and documentation. Service quality was analyzed using five dimensions proposed by Luke and Heyns (2020) reliability, responsiveness, assurance, empathy, and tangibles.The findings reveal that the Mobile SIM service generally performs well. Reliability is evident in the implementation of services in accordance with established procedures, although issues remain regarding service time certainty and transparency of administrative costs. Responsiveness is reflected in the officers’ prompt and attentive responses to public needs during the service process. Assurance is supported by officers’ professionalism, competence, and efforts to safeguard personal data, which enhance public trust. Empathy is demonstrated through friendly behavior, attention to individuals with special needs, and assistance throughout the service process. In terms of tangibles, the service location and main facilities are considered adequate; however, supporting facilities and officer identification still require improvement. In conclusion, while the Mobile SIM service fulfills most service quality indicators, further improvements are needed in time management, administrative transparency, and supporting facilities to achieve more optimal service quality.

The governance of village funds represents a critical dimension of decentralized public financial management, particularly in remote and capacity-constrained regions where oversight mechanisms face structural limitations. This literature review examines the role of Risk-Based Internal Audit (RBIA) as a strategic instrument for strengthening the supervision of village fund management through risk mapping, early warning mechanisms, and fraud prevention. Adopting a state-of-the-art literature review design, the study synthesizes peer-reviewed journal articles, conference proceedings, and authoritative institutional reports published primarily within the last five years. The review integrates the analytical lenses of RBIA as articulated in the International Professional Practices Framework, Enterprise Risk Management (ERM) based on ISO 31000 and COSO ERM, the COSO Internal Control–Integrated Framework, and the Fraud Triangle and Fraud Diamond theories. Thematic synthesis reveals that effective village fund oversight depends on the systematic identification and prioritization of risk, the alignment of audit planning with high-risk areas, and the integration of internal control and risk management processes into audit assurance. Furthermore, the literature highlights the growing relevance of early warning systems and audit analytics in enabling proactive detection of emerging risks and potential fraud, although their implementation in remote areas remains constrained by limited data quality, digital infrastructure, and administrative capacity. This review contributes theoretically by consolidating fragmented strands of audit, risk management, and fraud literature into an integrated conceptual framework tailored to village fund governance. Practically, it offers evidence-based insights for auditors, policymakers, and local governments seeking to enhance accountability and risk-responsive oversight in decentralized and remote public finance settings.

This study analyzes the strategic role of quality-based marketing models in enhancing the competitiveness of kombucha products, with a specific focus on Rumah SCOBY DBA, produced by the Yayasan Dharma Bintang Akademia. By integrating Total Quality Management (TQM), Quality Assurance (QA), and Quality Control (QC), the research explores how quality-driven frameworks contribute to marketing effectiveness, consumer trust, brand positioning, and sustainable performance in the functional beverage industry. Employing a Systematic Literature Review (SLR) combined with conceptual analysis, the study systematically examined publications from 2015 to 2025 across leading academic databases, focusing on themes of quality management, functional beverage marketing, kombucha production, consumer behavior, and digital strategies. The findings reveal that product quality—characterized by fermentation stability, microbiological safety, and nutritional consistency—serves as the primary driver of consumer purchase intention. Process quality, through standardized SOPs, hygiene protocols, and traceability systems, reinforces credibility, while service quality, including transparent labeling, health education, and digital engagement, strengthens brand trust. Integrating TQM principles into marketing fosters consumer loyalty, differentiates brands in competitive markets, and supports long-term sustainability. This study provides practical guidance for producers, community-based enterprises, and policymakers to adopt quality-driven marketing models, offering a novel conceptual framework tailored to kombucha products and mapping future research directions in functional beverage innovation.

Public service quality plays a crucial role in ensuring that social assistance is delivered effectively to vulnerable communities. This study aims to analyze the quality of public services in the distribution of social assistance by the Social Service Office of Kerinci Regency and to identify improvement efforts undertaken by the institution. This research employed a descriptive qualitative approach using observation, interviews, and documentation techniques. Informants consisted of Social Service officials, social facilitators, and beneficiary communities. Service quality analysis was conducted using the SERVQUAL dimensions: tangible, reliability, responsiveness, assurance, and empathy. The findings indicate that the social assistance distribution service in Kerinci Regency is generally adequate, particularly in the assurance and empathy dimensions. Beneficiaries feel that services are delivered fairly, transparently, and without discrimination. However, obstacles remain in the tangible, reliability, and responsiveness aspects, including limited service facilities, inaccurate beneficiary data due to incomplete DTKS updates, and delays in assistance distribution in remote areas caused by geographical constraints. To address these challenges, the Social Service Office has implemented periodic data validation, strengthened coordination with village administrations, and optimized digital-based social service information systems. This study provides empirical evidence that can serve as an evaluation reference for local governments in improving transparent, effective, and equitable social assistance services.

The obligation to consume halal food is a fundamental right of Muslim consumers, guaranteed by Islamic principles and Indonesian positive law. However, in practice, many food business operators still distribute products that have not obtained halal certification, resulting in legal uncertainty and potential material and immaterial losses for Muslim consumers. This study aims to analyze the forms of legal protection available to Muslim consumers regarding food products that are not halal-certified and to examine the responsibility of business actors as well as the role of the government in ensuring halal food compliance in Indonesia, using Sushi Go Restaurant as a case study. This research applies a normative juridical method with a statutory and case approach, supported by library research of primary, secondary, and tertiary legal materials. The findings indicate that legal protection for Muslim consumers has been comprehensively regulated through Law Number 8 of 1999 on Consumer Protection and Law Number 33 of 2014 on Halal Product Assurance. Nevertheless, the implementation of these regulations remains inadequate, particularly in terms of supervision and law enforcement against non-compliant business actors. The absence of halal certification and insufficient disclosure of halal information at Sushi Go Restaurant potentially violates Muslim consumers’ rights to legal certainty and accurate information. Therefore, stronger regulatory enforcement, improved supervision, and increased awareness among business actors and consumers are essential to ensure effective legal protection for Muslim consumers.

This study investigates the adoption of adaptive DevOps practices in embedded systems used in safety-critical industrial applications. Traditional DevOps models, which are primarily designed for cloud-based systems, face significant challenges when applied to embedded platforms due to hardware constraints, real-time performance requirements, and stringent safety standards. The research focuses on developing a tailored DevOps framework that integrates continuous integration/continuous delivery (CI or CD) pipelines, automation, real-time monitoring, and safety assurance processes to enhance system reliability, performance, and compliance with regulatory standards. The study uses a case study methodology, involving embedded system teams across multiple industrial sectors, to assess the impact of these adapted DevOps practices on system stability and operational efficiency. Key findings show that the adoption of adaptive DevOps practices led to significant improvements in system reliability, performance, and deployment stability. Continuous feedback mechanisms allowed for early issue detection and faster resolution, leading to enhanced system uptime and responsiveness. Additionally, the integration of safety assurance into the DevOps pipeline ensured that safety-critical systems complied with required safety integrity levels and certification standards. The study further explores the integration of DevOps with embedded safety-critical systems, highlighting the benefits of cross-domain collaboration, enhanced communication, and the ability to address the unique challenges of these platforms. The research also underscores the limitations of conventional DevOps models in embedded systems and presents practical implications for the wider adoption of DevOps in safety-critical industrial applications. Future research is recommended to refine DevOps frameworks for embedded systems, integrating emerging technologies like the Industrial Internet of Things (IIoT) and Digital Twins to further optimize performance, security, and predictive maintenance.

Public transportation plays an important role in supporting community mobility and accelerating regional economic growth. To improve public transportation services in East Java, the East Java Provincial Transportation Agency introduced the Trans Jatim Bus system. However, its implementation still faces several challenges, including long bus arrival times, the use of mobile applications that are difficult for elderly users, and inconsistencies in the availability of supporting facilities such as seating and trash bins at bus stops. This study aims to analyze the quality of Trans Jatim Bus services based on the service quality dimensions proposed by Wirtz and Lovelock. The research employs a descriptive qualitative approach. Data were collected through interviews, observations, and documentation, and analyzed using stages of data collection, data reduction, data presentation, and conclusion drawing. The findings indicate that reliability has not met service standards due to prolonged waiting times. Responsiveness and assurance were found to meet service standards, as passengers expressed satisfaction with service responses and complaint handling. Empathy was considered adequate, although accessibility issues for elderly passengers remain. Tangible aspects were also sufficiently met, but inconsistencies were found in the provision of seating and trash bins at several bus stops. Based on these findings, the study recommends increasing the number of buses on corridor 2, evaluating bus schedules, conducting public awareness campaigns, and ensuring the consistent provision of seating and trash bins at all bus stops to improve overall service quality.

Autonomous decision-making systems increasingly rely on complex artificial intelligence models to operate in dynamic and safety-critical environments. While these models provide strong predictive capabilities, their black-box nature limits transparency, trust, and accountability. This study proposes a structured research methodology for integrating Explainable Artificial Intelligence (XAI) into autonomous decision-making systems. The research adopts a conceptual–analytical approach to develop an explainability-oriented framework that embeds transparency across perception, decision-making, and action execution stages. The methodology includes literature-driven problem identification, conceptual framework construction, classification and mapping of XAI methods, and formulation of explainability evaluation criteria. The results demonstrate that effective explainability in autonomous systems requires a hybrid integration strategy, combining in-model transparency with post-hoc explanation mechanisms. A structured mapping of XAI techniques to autonomous system components and a conceptual decision-flow diagram are presented to illustrate explainability integration. The findings highlight that layered and context-aware explainability enhances system interpretability, supports human oversight, and improves safety relevance without compromising autonomous operation. This study contributes a reusable methodological foundation for the design and evaluation of explainable autonomous systems, offering practical guidance for future empirical validation and real-world deployment in safety-critical applications.

The policy of involving expatriates in the board of directors of State-Owned Enterprises (SOEs) has become a debated issue, particularly regarding its implications for corporate governance and national workforce interests. The main problem discussed in this article is how the policy of expatriate involvement in the board of directors of PT Garuda Indonesia is viewed from the perspective of Good Corporate Governance (GCG). This study aims to analyze the suitability of the policy with GCG principles and its implications for corporate governance and company performance. The research method used is a literature review by examining laws and regulations, academic journals, policy reports, and other relevant secondary sources. The analysis is conducted based on five main GCG principles, namely transparency, accountability, responsibility, independence, and fairness. The results show that the involvement of expatriates in the board of directors of PT Garuda Indonesia has the potential to strengthen corporate governance through the adoption of global managerial standards, improvement of institutional credibility, and acceleration of organizational transformation and efficiency. However, this policy also faces challenges, especially related to transparency in the selection process and the assurance of knowledge transfer to local human resources. It can be concluded that the expatriate involvement policy will provide optimal benefits if it is implemented consistently with GCG principles and accompanied by a strong commitment to strengthening local managerial capacity.

The student teaching internship program in the Zakat and Waqf Management Study Program within the Sharia Marketing Management course, Faculty of Islamic Economics and Business, UIN Sayyid Ali Rahmatullah Tulungagung, was implemented to strengthen students’ pedagogical and conceptual competencies through direct classroom experience. The program aimed to encourage active student engagement by integrating theoretical knowledge with practical teaching application. Key activities included reviewing the Semester Learning Plan (RPS), preparing a sample PowerPoint (PPT) learning material, delivering classroom presentations, observing the learning process, and conducting reflective evaluations from September to December 2025. The methods applied consisted of participatory observation, teaching practice, documentation, and systematic self-reflection. The results indicate improvements in teaching competence, conceptual understanding, and students’ soft skills, despite challenges such as low audience participation and limited references. Overall, the findings highlight the effectiveness of experiential learning in internalizing prophetic ethical values, understanding the halal marketing mix, and comprehending Halal Product Assurance (JPH) regulations. This program contributes positively to curriculum strengthening and supports the development of Indonesia’s halal industry, while enhancing students’ readiness as agents of sharia economic development.