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Norma Amaliah; Zuhriah Zuhriah

Tabsyir: Jurnal Dakwah dan Sosial Humaniora 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Communication is a crucial element in the learning process, particularly in the education of students with special needs who possess diverse characteristics, abilities, and communication requirements. These differences require teachers to implement adaptive communication strategies to ensure that learning messages are effectively conveyed and understood by students. This study aims to analyze the communication at SLB YPAC Medan. The subjects of this study specifically focused on third-grade students with intellectual disabilities (tunagrahita) and slow learners. The. The study adopted a qualitative approach using a case study method. Data were collected through observation, in-depth interviews, and documentation, and analyzed using the Miles and Huberman model, which includes data reduction, data display, and conclusion drawing. The findings reveal that teachers apply communication strategies through a combination of verbal and nonverbal communication. Verbal communication involves the use of simple language, repetition of learning materials, and step-by-step instructions tailored to students’ abilities. Meanwhile, nonverbal communication is expressed through facial expressions, body movements, eye contact, and the use of visual learning media to clarify instructional messages. In addition, interpersonal approaches emphasizing patience, attention, empathy, and emotional closeness were found to enhance the effectiveness of teacher–student interactions. Supporting factors include adequate school facilities, psychological services, and therapy programs, while inhibiting factors involve differences in students’ characteristics and limitations in their communication abilities. This study concludes that adaptive communication strategies that accommodate individual student needs play a significant role in creating an effective, comfortable, and supportive learning environment for students with special needs.

Siti Ayu Juliyah; Dini Selasi

Maslahah : Jurnal Manajemen dan Ekonomi Syariah 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study aims to analyze the implementation of digital marketing in Sharia cooperative retail business units to increase sales volume. Advances in information technology have driven changes in consumer behavior, leading to an increasing reliance on digital media for product information and transactions. This situation requires Sharia cooperatives to adapt through the implementation of effective digital marketing strategies. This study employed a qualitative method with a case study approach. Data were obtained through observation, in-depth interviews, and documentation. The research informants consisted of cooperative administrators, retail business unit managers, and consumers who interacted with the cooperative's digital marketing media. Data analysis techniques used the Miles and Huberman model, which includes data reduction, data presentation, and conclusion drawing. The results show that the implementation of digital marketing through social media, WhatsApp Business, and digital promotions can expand market reach, enhance interaction with consumers, and drive increased sales volume. However, obstacles remain, including limited human resources and consistency in digital content management. Therefore, improving the digital competency of cooperative managers is necessary to optimize digital marketing strategies.

Yosep Eka Putra; Intan Salsabilla; Dhilsy Faisya Azzahra; Diva Avivah; Claudea Amanda

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2026 Pusat Riset dan Inovasi Nasional

This study aims to assess the financial performance of 11 non-financial companies that conducted acquisitions in 2025 and are listed on the Indonesia Stock Exchange (IDX). Using a quantitative descriptive-comparative approach with a case study design, six financial ratios were analyzed: Current Ratio (CR), Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Total Asset Turnover (TATO), Return on Assets (ROA), and Return on Equity (ROE). Data were obtained from consolidated financial statements as of December 31, 2024 (pre-acquisition) and December 31, 2025 (post-acquisition). The results show that the impact of acquisitions varies across companies. No consistent or significant differences were found in the CR, DAR, DER, ROA, or ROE ratios between the two periods. Meanwhile, the TATO ratio tended to decrease after the acquisition, indicating that the newly consolidated assets have not yet operated optimally. These findings confirm that the short-term financial impact of an acquisition is heavily influenced by the transaction’s funding structure, the size of the acquired entity, and the industry sector. This study contributes to the financial accounting literature on corporate acquisition strategies in the Indonesian capital market.

Fathiha Zahra Damanik; Muktarruddin Muktarruddin

Tabsyir: Jurnal Dakwah dan Sosial Humaniora 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study aims to analyze the management of young preacher (dai cilik) training in developing students’ preaching skills at SD IT Al-Washliyah Kelambir Lima Medan using a management function approach (*planning, organizing, actuating, and controlling*). This study employed a descriptive qualitative method, with data collected through in-depth interviews, participant observation, and documentation. The research informants consisted of the principal and teachers responsible for the young preacher training program. The collected data were analyzed systematically to describe the implementation of management functions in the young preacher training activities and their contribution to the development of students’ preaching skills. The results showed that planning was carried out through the development of a practice-based preaching curriculum, organizing was implemented through task allocation and regular scheduling, implementation focused on *public speaking* practice, sermon material preparation, and moral development, while evaluation was conducted periodically through student performance assessments. The implementation of this systematic training management contributed to the improvement of students’ preaching skills in cognitive, affective, and psychomotor aspects. These findings indicate that management functions applied in a structured manner play a strategic role in supporting the development of students’ preaching competencies at the elementary school level. Furthermore, continuous training provides opportunities for students to enhance their self-confidence, communication skills, and readiness to effectively deliver Islamic preaching messages

Rheyna Putri Tazkiyyah; Melinda Wahyu Ningrum; M. Rikza Chamami

Al-Tarbiyah: Jurnal Ilmu Pendidikan Islam 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

The crisis of student morality and etiquette in higher education institutions has become an increasingly concerning phenomenon in the modern era. Social changes, the rapid development of digital technology, and the weakening The crisis of student morality and etiquette in higher education institutions has become an increasingly concerning phenomenon in the modern era. Social changes, the rapid development of digital technology, and the weakening internalization of religious values have contributed to a decline in students' moral character, which is reflected in poor communication ethics, lack of respect for lecturers, plagiarism practices, individualistic attitudes, and weak academic responsibility. This study aims to analyze the implementation of Islamic values in addressing the crisis of student etiquette at UIN Walisongo Semarang. The research employs a qualitative approach with a descriptive method through literature review, observation, and data collection from various scientific journals. The findings indicate that the implementation of Islamic values, such as akhlaq al-karimah (noble character), trustworthiness (amanah), discipline, Islamic brotherhood (ukhuwah Islamiyah), and responsibility, can serve as effective solutions in developing students' religious and ethical character. These values are implemented through spiritual development programs, an Islamic academic culture, lecturers' role modeling, Islamic student organization activities, and character education based on Islamic principles. This study emphasizes that the integration of Islamic values into the campus education system constitutes a strategic step in shaping a generation of Muslim intellectuals who excel not only academically but also possess strong morality and ethical conduct.

Aghisna Tsanil Mafasa; Nasila Ayu Natasya; M Rikza Chamami

Al-Tarbiyah: Jurnal Ilmu Pendidikan Islam 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Sufism as a spiritual approach has a great potential to prevent mental health problems among Generation Z students at UIN Walisongo Semarang. This is because Sufism focuses on inner balance, self-awareness, and strengthening spiritual values that can be a source of psychological resilience. This study aims to investigate how Sufism practices such as dhikr, self-reflection, and spiritual guidance can help prevent mental health problems, such as stress, anxiety, and loneliness among Generation Z students. The method used in this study is a qualitative study with a phenomenological design. Data were obtained from in-depth interviews with students, observations of religious activities on campus, and focus group discussions, then analyzed thematically. Interviews were conducted with three students: Wilda Ismatus Sarifah (Faculty of Tarbiyah and Teacher Training), Sinta Wahdatul Khusna (Faculty of Tarbiyah of Social and Political Sciences), and Umi Fathonah (Faculty of Tarbiyah and Teacher Training). The study found that regular Sufism practice guided by experienced individuals helped students feel more meaningful, more socially connected, and develop coping strategies. This was associated with reduced symptoms of stress and anxiety, as well as improved well-being. The study recommends integrating Sufism-based spiritual programs into campus counseling services and character development activities. It also recommends training spiritual mentors and fostering collaboration between student welfare units and religious institutions on campus to support the mental health of young people.

Tatu Nurkamilah; Romlah Abubakar Askar; Suparta Suparta

JURNAL ILMIAH PENDIDIKAN KEBUDAYAAN DAN AGAMA 2026 CV. ALIM'SPUBLISHING

The rapid development of digital technology has transformed the dissemination and consumption of religious information among Muslim communities. Alongside these advancements, the spread of Inkār al-Sunnah ideology through digital platforms has become a significant challenge to the integrity of Islamic religious understanding, particularly among younger generations who are frequently exposed to unverified religious content. This phenomenon has the potential to weaken the authority of the Sunnah as a primary source of Islamic teachings alongside the Qur'an. This study aims to examine Islamic education strategies in countering the spread of Inkār al-Sunnah in the digital era, focusing on strengthening hadith literacy, enhancing the role of Islamic Education teachers, utilizing digital media, and developing religious moderation education. The research employs a qualitative approach through library research and content analysis of relevant academic literature. The findings indicate that the challenge of Inkār al-Sunnah affects three dimensions of Islamic education: curricular, pedagogical, and socio-digital. In response, a multidimensional strategy is required, including strengthening Islamic epistemology, improving hadith literacy, contextualising learning through the living hadith approach, reformulating hadith curricula, optimizing educational digital media, enhancing teacher competencies, strengthening Islamic educational institutions, fostering family-school collaboration, and promoting religious moderation education. The study concludes that adaptive and integrative Islamic education, grounded in the Qur'an and Sunnah, plays a crucial role in developing a generation of Muslims who are critical, knowledgeable, digitally literate, and moderate in responding to contemporary religious challenges in the digital age.

David Ricardo; Mahmud Arif

The contemporary moral crisis, marked by the prevalence of hoaxes, corruption, intolerance, and hedonism, demands a strategic response from the Islamic tradition. This research aims to actualize Prophet Muhammad's (PBUH) moral exemplariness as a strategy for strengthening Muslim character. Using a qualitative literature review method with a thematic-integrative approach, this study analyzes primary sources (the Quran, authentic hadiths, classical Islamic texts) and secondary sources (national and international academic journals). The findings identify five dimensions of Prophetic exemplariness (siddiq, amanah, rahmah, zuhud, hikmah) that directly correspond to 24 character strengths in Peterson and Seligman's Values in Action (VIA) framework. This research formulates four actualization strategies: internalization through contemporary Sufism, behavioral modeling (uswah fi'liyah), moral community reinforcement (al-biah al-shalihah), and Islamic digital literacy. The primary contribution of this research is an integrative model linking Prophetic moral values with modern character psychology, supplemented by an integration table mapping moral crises, Prophetic values, and character-strengthening strategies. This model is intended to serve as an operational framework for Islamic educational institutions, families, and Muslim communities in addressing moral crises systematically and evidence-based.

Puji P.M, Mostien Adi; Salim, Agus; Soebroto, Handoyo Ganda; Setyono, Endik Catur

Amphibious Journal 2026 Akademi Angkatan Laut

Wilayah perbatasan Ambalat merupakan kawasan strategis NKRI yang rawan terhadap pelanggaran kedaulatan dan ancaman keamanan. Satuan Tugas (Satgas) Ambalat Korps Marinir menghadapi tantangan geografis dan keterbatasan teknologi pengawasan konvensional. Penelitian ini bertujuan menganalisis potensi pemanfaatan teknologi Unmanned Aerial Vehicle (UAV) untuk meningkatkan efektivitas pengamanan perbatasan oleh Satgas Ambalat. Penelitian menggunakan pendekatan deskriptif kualitatif. Teknik pengumpulan data meliputi observasi, wawancara mendalam dengan 4 narasumber (Komandan Skuadron Udara 700, pilot UAV, Dansatgas Ambalat, dan personel komunikasi Satgas Ambalat), serta dokumentasi. Analisis data menggunakan model Miles & Huberman. Penelitian menunjukkan bahwa (1) UAV belum dimanfaatkan secara langsung oleh Satgas Ambalat, pengamanan masih mengandalkan patroli konvensional dan drone non-militer; (2) tantangan utama meliputi keterbatasan personel terlatih, belum adanya program pelatihan formal, keterbatasan sarana prasarana (Ground Control Station, sistem komunikasi), serta kekosongan regulasi operasional; (3) UAV tipe ScanEagle dan Camcopter S-100 dinilai paling sesuai untuk kebutuhan Satgas Ambalat karena daya tahan terbang lama dan sensor canggih. Pemanfaatan UAV dapat memperluas jangkauan pengawasan, menyediakan data real-time, mengurangi risiko personel, serta meningkatkan efisiensi operasional. Diperlukan pendekatan terintegrasi berupa penyusunan regulasi, pengadaan sarana dan pelatihan personel bertingkat dan berlanjut. Teknologi UAV memiliki potensi strategis untuk memperkuat sistem pengamanan perbatasan Ambalat. Rekomendasi meliputi dukungan kebijakan pemerintah, pengembangan doktrin TNI AL, pembentukan unit UAV Korps Marinir, serta pelatihan personel secara berkelanjutan.

Erlangga, Adriano; Nalasakti, John David; Kurniawan, Pungki; Priyono

Betelgeuse Journal 2026 Naval Academy Publising

Indonesia, as the largest archipelagic state in the world, lies on international trade and transportation routes and possesses abundant natural resources. This strategic position creates both opportunities and challenges, particularly in the maritime domain, which requires the Indonesian Navy’s significant contribution in force deployment planning to counter future threats and disruptions. The evolving strategic environment necessitates specific policies and strategies for the Navy to enhance its strength in safeguarding sovereignty, territorial integrity, and national security. This development is pursued through the establishment of the Minimum Essential Force (MEF), a fundamental standard that defines the minimum level of naval capability required to effectively execute missions and functions. This study employs a qualitative descriptive method, using primary data from expert and user interviews as well as secondary data from observation and documentation, to analyze the selection of helicopter escorts utilized by the Indonesian Navy.

Siregar, Ramser Bonardo; Puji P.M, Mostien Adi; Supardi, Endi

Amphibious Journal 2026 Akademi Angkatan Laut

The Kampung Bahari Nusantara (KBN) Program is one of the Indonesian Navy's community empowerment initiatives aimed at improving the welfare of coastal communities through the development of economic, educational, health, tourism, and defense sectors. Tlocor Hamlet, Kedungpandan Village, Jabon District, Sidoarjo Regency, possesses significant coastal resource potential and marine tourism opportunities; however, the implementation of the program has not yet achieved optimal results. This study aims to analyze the implementation of the Kampung Bahari Nusantara Program and formulate strategies to optimize its contribution to community welfare improvement. The research employed a qualitative descriptive approach through observation, interviews, and documentation involving village officials, community members, and representatives of the Indonesian Navy. The findings indicate that the program has positively impacted infrastructure development, tourism growth, and public service accessibility. Nevertheless, several challenges remain, including limited community participation, inadequate human resources, insufficient educational and health personnel, and weak inter-agency coordination. The study concludes that optimization can be achieved through strengthening stakeholder collaboration, enhancing community empowerment, improving infrastructure maintenance, and expanding educational and health services. These efforts are expected to promote sustainable welfare improvement and strengthen maritime resilience in coastal areas.

Zidane, Sheeva Naufal; Poernomo, Hariyo; Kurniawan, Pungki; Priyono

Betelgeuse Journal 2026 Naval Academy Publising

The KRI Nagapasa Class is a submarine of the Indonesian Navy that has the capability to deploy sea mines, launch anti-surface missiles, and release countermeasure torpedoes. However, to face the increasingly complex dynamics of the regional strategic environment, it is necessary to increase combat power through the installation of a Sub Launch Missile weapon system. Until now, the Indonesian Navy does not have a submarine equipped with this underwater missile, especially in the Chang Bogo class. This study aims to analyze and determine the most appropriate choice of Sub Launch Missile missiles to support submarine training and operations. The method used is the Analytic Hierarchy Process (AHP) with a quantitative approach. The results of the ranking of five respondents showed that the SM-39 Exocet missile was in first place with a value of 0.46424 followed by the CM-708UNB with a value of 0.41461 and the UGM-84 Harpoon with a value of 0.12115. The SM-39 Exocet missile was chosen as a priority because it has technical specifications that best meet the operational needs of the Indonesian Navy (TNI AL), as well as significantly contributing to enhancing the deterrence effect and combat capability of the Nagapasa-class submarines.

Yuwono, Imam; Maulidizen, Ahmad; Hariyadi, Ahmad Reza; Iqbal, Muhammad Saleem

Edu Spectrum: Journal of Multidimensional Education 2026 Pusat Riset dan Inovasi Nasional Mabadi Iqtishad Al Islami

This study examines the transformation of business education curricula in response to the rapid expansion of the digital economy. The increasing integration of artificial intelligence, big data analytics, cloud computing, and digital platforms has significantly reshaped industrial demands and professional competencies. Using a qualitative research approach and content analysis, this study explores the challenges and strategic opportunities associated with curriculum transformation in higher education institutions. The findings reveal that universities face critical challenges related to technological infrastructure, faculty readiness, curriculum relevance, and industry alignment. However, digital transformation also provides opportunities for interdisciplinary learning, experiential education, global collaboration, and technology-driven innovation. The study emphasizes the importance of adaptive leadership, faculty development, industry partnerships, and student-centered pedagogies in supporting sustainable curriculum reform. Ultimately, transforming business education curricula is essential for preparing graduates with digital competencies, critical thinking abilities, and innovative skills necessary to compete effectively in the global digital economy.

Sancoko, Heru; Endriyanto, Wahyu; Yuristiani , Desi

MALFINA : Maritime Logistics and Financial Journal 2026 Akademi Angkatan Laut

Digital transformation in the military procurement sector has brought significant changes to accountability patterns at the Naval Academy (AAL). Using the AP2EP management cycle (Analysis, Planning, Execution, Evaluation, and Control) as an analytical tool, this paper dissects the extent to which the E-Procurement system can mitigate budget deviation risks and enhance financial transparency. As a military educational institution striving to become a World Class Naval Academy, AAL faces unique challenges in balancing state financial regulations with specific educational logistics needs. Through a descriptive qualitative approach, this research demonstrates that procurement digitalization provides an automated audit trail that minimizes human intervention. Despite technical and cultural obstacles, strategic steps such as developing real-time dashboards have proven effective in optimizing state financial governance to support cadet education quality and maintain an Unqualified Opinion (WTP).

Mappanganro, Muhammad Miftahul Abrar Aldriyashan; Muhammad Ali; Kurniawan, Pungki; Priyono

Betelgeuse Journal 2026 Naval Academy Publising

The Indonesian Archipelagic Sea Lane II (ALKI II) constitutes a strategic route stretching from the Sulawesi Sea to the Indian Ocean with trade values reaching USD 1.5 million daily and traversed by more than 36,773 vessels annually. The complexity of maritime security threats in this region has increasingly intensified following the relocation of the capital city to East Kalimantan, thereby demanding an effective decision support system to assist Indonesian Warship Commanders in making operational decisions that are rapid, accurate, and in accordance with applicable legal provisions. This research employs a qualitative approach through in-depth interviews with four maritime expert sources, with data analysis using NVivo 12 software. Analysis results identified maritime operational complexity and the urgent need for a comprehensive decision support system. These findings subsequently served as guidance in designing a Decision Support System (DSS) with a tab-based interface that integrates international legal frameworks such as UNCLOS 1982, Law No. 3/2025 on TNI, and related national regulations to generate structured action recommendations along with their legal foundations. Research findings demonstrate that the developed DSS successfully integrates operational, legal, and situational aspects to support decision-making that is rapid, accurate, and legally compliant. This system has proven to enhance the effectiveness of Indonesian Warship Commanders in addressing the complexity of maritime security (KAMLA) challenges in ALKI II through the provision of legally-based action recommendations from national and international frameworks accessible in realtime during operational situations.  

Fitria Akmal; Sarrah Kurnia Fadhillah; Ainol Mardhiah; Harinawati Harinawati; Cut Andyna +1 more

Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia (JPPMI) 2026 Sekolah Tinggi Ilmu Administrasi Yappi Makassar

This community service program aimed to promote a community-based environmental care movement through the planting of productive trees in Meunasah Panggoi Village, Muara Dua District, Lhokseumawe City. The program was implemented over four weeks using a Community-Based Participatory (CBP) approach, actively involving local residents in the planning, observation, seedling procurement, tree planting, and initial maintenance stages. The observation results indicated that vegetation cover in the village was still limited, highlighting the need for sustainable greening efforts. A total of 25 productive trees, including mango, longan, coconut, guava, and avocado, were successfully planted at several strategic locations. The activity involved village officials, youth groups, and community members, thereby strengthening public participation in environmental conservation. The program not only increased vegetation cover but also reinforced the spirit of mutual cooperation, enhanced collective awareness of environmental preservation, and encouraged the productive use of available land. The productive trees are expected to provide long-term ecological, social, and economic benefits by improving environmental quality and generating harvests that can be utilized by the community. Therefore, community-based greening represents an effective strategy for supporting sustainable environmental development at the village level.

Laras Eka Nur Hasanah; Fadean Stefany; Dwi Intan Pakuwita AR

Jurnal Sains dan Kesehatan (JUSIKA) 2026 Universitas Muhamadiyah Manado

This study aimed to examine the association between physical activity and nutritional status as risk factors for noncommunicable diseases among women of reproductive age. A descriptive quantitative study with a cross-sectional approach was conducted in Kranggan Village involving 35 respondents selected through purposive sampling. Data on physical activity were collected using questionnaires, while nutritional status was assessed based on Body Mass Index (BMI). The findings showed that most respondents had moderate physical activity levels (51.4%), followed by low physical activity levels (42.8%). Regarding nutritional status, the majority of respondents were classified as overweight (51.4%) and obese (28.6%). Statistical analysis demonstrated a significant relationship between physical activity and nutritional status (p = 0.003). The results indicate that inadequate physical activity is associated with increased nutritional status problems, particularly overweight conditions. Therefore, low physical activity and excessive body weight represent interconnected risk factors contributing to the development of noncommunicable diseases among women of reproductive age. This study highlights the importance of promoting regular physical activity and maintaining balanced nutritional status as preventive strategies to reduce the risk of noncommunicable illnesses.

Arpas , Falentino Putra; Delano , Arya; Kurniawan, Pungki; Priyono

Betelgeuse Journal 2026 Naval Academy Publising

As a maritime nation with vast sea territories, Indonesia faces significant challenges in safeguarding its waters, particularly in strategic regions such as the Natuna Sea. This area is vulnerable to various threats, including territorial violations, marine resource theft, and illegal underwater activities. This study aims to formulate a concept for the utilization of Autonomous Underwater Vehicles (AUVs) as an alternative solution to enhance underwater security systems in the region. The method employed is Research and Development (R&D), adopting model development steps and complemented by a Strengths, Weaknesses, Opportunities, and Threats (SWOT) analysis to assess the feasibility and effectiveness of AUVs in the context of Indonesian maritime defense. The research findings indicate that the main strength of AUVs lies in their technological capability to effectively detect underwater threats. Although they have weaknesses, such as high operational costs, dependency on imported components, and limitations in battery endurance and sonar capabilities, these factors do not significantly hinder AUV effectiveness. Major opportunities arise from global technological advancements, yet challenges remain due to insufficient government policy support. The threats faced include the risk of sabotage and extreme weather conditions. Therefore, the recommended strategies are to maximize the use of technology, strengthen supporting regulations, and address logistical and financial barriers to realize effective and sustainable AUV operations in the Natuna Sea.

Feza Akdayori Putra; Rahim, Umar Abdur; Kemala, Intan

Concept: Journal of Social Humanities and Education 2026 Sekolah Tinggi Ilmu Administrasi Yappi Makassar

The rapid growth of TikTok has transformed digital communication practices and created new opportunities for content creators to establish stronger relationships with their audiences. From the perspective of Digital Public Relations, communication style plays a crucial role in influencing follower engagement and enhancing the effectiveness of online interactions. This study aims to examine the communication styles employed by TikTok content creators to build and strengthen follower engagement. The research adopts a qualitative approach using the Systematic Literature Review (SLR) method by analyzing relevant scholarly articles published between 2021 and 2026. The findings reveal that communication styles emphasizing authenticity, interactivity, storytelling, content consistency, and emotional connection significantly contribute to higher audience engagement, as reflected in the number of likes, comments, shares, and active participation. Furthermore, the effective use of trending content, TikTok's algorithmic features, and adaptive communication strategies strengthens relationships between content creators and followers while enhancing credibility and digital presence. The review also identifies opportunities for future research on the influence of audience characteristics, digital culture, and evolving social media algorithms on the development of sustainable engagement in digital communication.

Jessyca Natasya Kaunang

Mandub: Jurnal Politik, Sosial, Hukum dan Humaniora 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study examines the gap between Nestlé’s sustainability commitments and the reality of ecological damage caused by the use of unsustainable raw materials in its global supply chain. Using a descriptive qualitative approach based on literature reviews and case study analysis, this study evaluates various data sources, ranging from scientific journals and corporate reports to documentation from independent organizations such as Greenpeace and the Rainforest Action Network. Findings indicate that Nestlé’s procurement of key commodities such as palm oil, cocoa, soy, dairy products, and singleuse plastics significantly contributes to deforestation, systemic plastic pollution, water extraction in vulnerable regions, and greenhouse gas emissions exceeding 87.5 million tons of CO₂e per year. In Indonesia, these highrisk areas are evident in palm oil sourcing in Sumatra and Kalimantan and cocoa sourcing in Sulawesi. Theoretically, this study argues that Nestlé’s sustainability governance exhibits a pattern of strategic decoupling, where public reporting on progress in primary supply chains is deliberately used to mask ongoing environmental damage within their hidden supply networks. Thus, this article makes a critical contribution by integrating supply chain management theory, environmental accountability, and the governance of multinational corporations.