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The circulation of illegal cigarettes in Kudus Regency remains a serious problem that is detrimental to the state and disrupts a healthy business competition climate. This study aims to analyze the forms and mechanisms of law enforcement by the Kudus Customs and Excise Supervision and Service Office against these violations based on Law Number 39 of 2007 concerning Excise, and to identify inhibiting factors in its implementation. The research method used is an empirical juridical approach with a qualitative descriptive research type through interviews with officials of the Kudus Customs and Excise Supervision and Service Office and a literature study of related documents and regulations. The circulation of illegal cigarettes is still found in various forms of violations, with plain cigarettes without excise stamps being the most frequently found type. The resulting impacts include reduced state revenue, disrupted competitiveness of the legal cigarette industry, and low levels of public legal compliance. In its implementation, the Kudus Customs and Excise Supervision and Service Office faces obstacles in the form of limited personnel and facilities, difficulties in location searches, and low public legal awareness. This research is expected to contribute to increasing the effectiveness of law enforcement in the excise sector and support efforts to eradicate the circulation of illegal cigarettes in Indonesia

This study aims to analyze the implementation of Good Governance principles—transparency, accountability, participation, effectiveness, efficiency, rule of law, and inclusivity—in public administration services at the Sungai Tabukan Sub-district Office, especially in the Service, Economy, and Social Welfare Section. The method used is a qualitative approach with a case study design through observation, in-depth interviews, and documentation of sub-district officials and service user communities. The data was analyzed through reduction, presentation, and conclusion drawn, and tested for validity by triangulation and member check techniques. The results of the study show that procedural transparency, compliance with SOPs, and administrative accountability mechanisms have been running relatively well, so that services such as SKKM, marriage recommendations, and population documents can be processed openly and can be traced. However, the limitations of human resources, facilities, and digital infrastructure cause the effectiveness and efficiency of services to still be conditional and depend on key actors. Community participation has been facilitated through forums and feedback channels, but it is still dominated by village intermediaries so that the direct involvement of residents is not optimal. In terms of the rule of law and inclusivity, services have been based on regulations and are non-discriminatory, although there are still inequality in access and speed of services between regions. The main supporting factors include leadership commitment, internal work culture, and the existence of SOPs, while inhibiting factors include limited human resources, facilities, and information systems that have not been integrated. It was concluded that the implementation of Good Governance in public administration services in Sungai Tabukan District has been running functionally, but has not been fully consolidated systemically. Therefore, it is necessary to strengthen policies through the digitization of services, increase the capacity of the apparatus, improve facilities, integrate data-based accountability and transparency systems, and expand citizen participation channels to realize more professional, fair, and sustainable public administration service.

Predictive maintenance (PdM) plays a crucial role in modern industrial systems by minimizing downtime, reducing maintenance costs, and optimizing asset performance. However, many predictive models operate as “black box” systems, limiting transparency and making it difficult for operators to interpret their outputs. This study aims to integrate Explainable Artificial Intelligence (XAI) techniques with Remaining Useful Life (RUL) prediction models to improve both accuracy and interpretability. Various machine learning and deep learning approaches, including Support Vector Machines (SVM), Random Forest (RF), XGBoost, Long Short-Term Memory (LSTM), and Convolutional Neural Networks (CNN), are employed to predict RUL using real-time sensor data from rotating machinery. XAI methods such as SHAP, LIME, and attention mechanisms are applied to provide human-understandable explanations of model predictions. The models are evaluated based on accuracy, Root Mean Square Error (RMSE), and interpretability scores. The results show that XAI-enhanced models outperform traditional approaches in predictive performance while offering greater transparency. These explanations help maintenance engineers better understand the factors influencing predictions, thereby improving decision-making and trust in the system. Nevertheless, the integration of XAI introduces additional computational complexity, which may pose challenges for large-scale industrial implementation. Overall, this study highlights the potential of combining XAI with RUL prediction to develop more reliable, transparent, and effective predictive maintenance solutions.

One of the most common problems faced by students is academic procrastination. This issue often leads to increased stress, poor academic performance, and difficulties in self-control. This study aims to examine academic procrastination behavior and evaluate the Solution Focused Brief Counseling (SFBC) approach as an alternative intervention. The research was conducted using a qualitative approach in the form of a literature study. Data were obtained from various relevant scientific sources, including national and international journals, reference books, and previous research findings published within the last ten years. The data were analyzed using a content analysis technique by organizing the information into several main themes, including the factors causing academic procrastination, its impact on students, and the effectiveness of SFBC implementation. The findings indicate that academic procrastination is influenced by internal factors, such as low learning motivation, weak self-control, and poor time management skills. External factors also include an unconducive learning environment and a lack of social support. In addition, the results show that the SFBC technique helps students reduce task-delay behavior by setting clear goals, strengthening self-potential, and developing realistic solution plans. Therefore, SFBC can be considered a relevant and effective approach in guidance and counseling services to address academic procrastination.

Law Number 11 of 2012 emphasizes restorative justice, diversion, and the protection and fulfillment of children’s rights within the juvenile justice system. In addition, Law Number 22 of 2022 highlights the importance of guidance and assistance aimed at supporting the social reintegration of children in conflict with the law. However, the implementation of these legal provisions at the Class I Correctional Center (Bapas) in Banda Aceh has not been fully effective due to several challenges, including the limited number of officers, inadequate initial assistance, and constraints in reporting and inter-institutional coordination. This study aims to analyze the implementation of assistance provided to juvenile correctional clients at Bapas Class I Banda Aceh and identify factors affecting its effectiveness. The research employs an empirical juridical method with descriptive qualitative analysis based on interviews, documentation, and legal literature. The findings reveal that assistance has been provided throughout all judicial stages, including pre-adjudication, adjudication, and post-adjudication processes. These activities involve community research, assistance during diversion and court proceedings, and post-verdict guidance. Nevertheless, implementation remains suboptimal due to internal factors such as limited Community Advisors and heavy workloads, as well as external factors including insufficient family support, limited community acceptance, and weak coordination between institutions. These issues affect the effectiveness of assistance and hinder children’s successful social reintegration.

Beauty salons are part of the growing creative services industry, yet they face various risks that can disrupt business continuity. This study aims to identify the types of risks, their causes, impacts, challenges, management strategies, and risk monitoring methods implemented by Nusa Bunga Salon in Maumere. The methods used included interviews, direct observation, and documentation. The results indicate that the salon faces operational, financial, marketing, and reputational risks. These risks are caused by factors such as inadequate employee skills, unstable income, intense competition, and customer complaints, which can result in service disruptions, decreased service quality, reduced customer numbers, and decreased revenue. Key challenges include an unstrategic location, limited workforce, fluctuating customer numbers, and rising material prices. To address these challenges, the salon implemented strategies such as home visits, utilization of social media, regulated employee working hours, and improved service quality. Risk monitoring is carried out continuously through operational supervision, customer satisfaction evaluations, inventory checks, and financial records. It was concluded that implementing sound risk management is crucial for maintaining business continuity. Therefore, it is recommended that salons continuously improve the quality of their human resources, financial management, marketing strategies, and service innovation

Social interaction is an important part of students' lives, especially in the school environment and socializing with peers. In the process of this interaction, verbal bullying behavior often appears which is often considered a form of joke or a natural thing. In fact, verbal bullying can have a quite serious psychological impact on students who experience it. This study aims to examine various forms of verbal bullying that occur in social interactions in students and analyze the psychological impact it causes. This study uses a literature review method by analyzing various scientific sources in the form of research journals, scientific articles, and relevant books published in the range of 2016–2026. The results of the study show that verbal bullying in students can appear in various forms, such as mockery of physical or ability, insults, the use of harsh words, yelling, and humiliation in front of others or the general public. Various studies have also shown that these behaviors are influenced by the factors of the friendship environment, lack of emotional control, and excessive joke culture among students. The psychological impact caused includes decreased self-confidence, the emergence of feelings of sadness, anxiety, stress, and a tendency to withdraw from the social environment. Therefore, attention from various parties, especially the school and family environment, is needed to prevent and reduce the occurrence of verbal bullying so that students' psychological development can take place in a healthy manner.

Technological advancements and the rapid growth of globalization have fundamentally changed the way organizations conduct business activities, creating increasingly complex challenges and opportunities in both local and international markets. Organizations are now required to adapt quickly to changing consumer preferences, technological innovation, market competition, and economic uncertainty. In this environment, economics, management, and accounting have become three essential disciplines that play a crucial role in determining organizational effectiveness and long-term sustainability. Economics helps organizations understand market behavior, pricing strategies, supply and demand conditions, and macroeconomic factors that influence business performance. Management focuses on planning, organizing, leading, and controlling resources to ensure operational efficiency and goal achievement. Accounting provides reliable financial information through systematic recording, reporting, and analysis of transactions, enabling organizations to evaluate performance and maintain accountability. This study aims to analyze the relationship between these three disciplines in supporting organizational decision-making processes and improving overall performance. The research employs a literature review method by examining various recent academic books and journal articles. The findings reveal that the integration of economics, management, and accounting strengthens strategic planning, improves resource allocation, enhances financial transparency, and supports sustainable organizational growth in a highly competitive global environment.

This study aims to determine and analyze the effect of the Current Ratio (CR) on Return on Equity (ROE) at PT Kino Indonesia Tbk for the period 2015–2025. This research employs a quantitative approach with an associative research design. The data used are secondary data obtained from the company's annual financial statements. The data analysis techniques include classical assumption tests, simple linear regression analysis, partial t-test, and coefficient of determination (R²). The results show that the Current Ratio has a negative and significant effect on Return on Equity. This is indicated by a regression coefficient value of -0.489 and a significance value of 0.001 (< 0.05). In addition, the coefficient of determination (R Square) is 0.734, which means that 73.4% of the variation in Return on Equity can be explained by the Current Ratio, while the remaining 26.6% is influenced by other factors outside this study. These findings indicate that excessively high liquidity tends to reduce the company’s profitability, suggesting inefficient management of current assets. Therefore, companies need to maintain a balance between liquidity and profitability to improve overall financial performance

This study aims to analyze the impact of middlemen on the price of Fresh Fruit Bunches (FFB) of oil palm received by farmers in Lambur I Village, Tanjung Jabung Timur Regency, from a sharia economic perspective. This study also examines the FFB marketing patterns carried out by farmers and the factors that influence farmers in choosing where to sell their harvest. The method used is a qualitative approach with a case study research type. Data were obtained through in-depth interviews, field observations, and documentation to understand FFB marketing practices and the socio-economic relationships between farmers and middlemen. The results show that FFB marketing in Lambur I Village is carried out through three main channels: middlemen, the Marketing Chain of Trust (RAM), and palm oil processing factories. Most farmers choose to sell FFB to middlemen because the transaction process is easier, payments are fast, and transportation costs are not required. In addition, urgent financial needs, limited transportation facilities, and long-standing socio-economic relationships also influence farmers' dependence on middlemen. In practice, middlemen play a dominant role in determining prices, deducting approximately Rp 250–Rp 300 per kilogram from the factory price. From a sharia economic perspective, marketing practices through middlemen are essentially permissible as long as they are carried out with mutual consent and do not contain elements of usury, gharar, or injustice. However, the dominance of middlemen in determining prices indicates a bargaining imbalance that could potentially harm farmers, thus not fully reflecting the principle of justice in sharia economics

This research is motivated by the fluctuation in income of areca nut farmers in Lagan Tengah Village, Geragai District, East Tanjung Jabung Regency, which has decreased in recent years. This condition is suspected to be caused by high production costs and unstable areca nut selling prices at the farm level. Therefore, this study aims to determine the effect of production costs and selling prices on areca nut farmer income in Lagan Tengah Village. This research used a quantitative approach with multiple linear regression analysis. The study population was all 1,105 areca nut farmers in Lagan Tengah Village, while the sample size was 92 people, selected using simple random sampling based on the Slovin formula with a 10% margin of error. Data were collected through questionnaires, interviews, observations, and documentation. Data analysis was performed using the classical assumption test, the t-test (partial), the F-test (simultaneous), and the coefficient of determination (R²) test. The results showed that production costs had a partial and significant negative effect on areca nut farmer income, while selling prices had a positive and significant effect on areca nut farmer income. Simultaneously, both variables—production costs and selling prices—have a significant impact on the income of areca nut farmers in Lagan Tengah Village. The coefficient of determination (R²) indicates that production costs and selling prices are able to explain variations in areca nut farmer income quite strongly. From these results, it can be concluded that improving production cost efficiency and stabilizing areca nut selling prices are important factors in increasing the income of areca nut farmers in Lagan Tengah Village. The local government and related institutions are expected to support farmers through subsidy policies, increased market access, and fostering farm management to optimize and sustain farmer income.

One of the most important factors influencing how well students learn is their motivation to learn. Teachers must actively manage students' psychological well-being, as low motivation to learn can lead to less-than-ideal learning outcomes. In addition to imparting knowledge, teachers can also act as motivators and facilitators, fostering an emotionally and psychologically supportive learning environment. Therefore, particularly in madrasah environments that prioritize spiritual values, teachers' psychological management techniques are crucial for enhancing students' motivation to learn. The purpose of this study was to examine various psychological management techniques used by madrasah instructors to enhance students' willingness to learn. A qualitative research approach with a literature review approach was used as the methodology. Information was gathered from various sources, including books, academic journals, and related documents on learning motivation and educational psychology management. The findings revealed a number of useful tactics that educators can employ, such as developing strong emotional bonds with students, fostering a relaxed and supportive learning environment, expressing gratitude and positive reinforcement, recognizing each student's unique needs and characteristics, and incorporating spiritual values ​​into the educational process. As demonstrated by increased active engagement, learning interest, and learning outcomes, the implementation of these methods has been shown to enhance students' motivation to learn. Therefore, effective and meaningful learning is greatly influenced by the teacher's psychological management.

This study aims to examine the role of management psychology in improving work motivation in organizations through a literature study approach. Data were obtained from various scientific sources relevant to the topics of management psychology, work motivation, and organizations. The results of the study indicate that management psychology plays a significant role in understanding individual and group behavior in the workplace through psychological aspects such as needs, attitudes, emotions, and personality. Work motivation is a key factor influencing employee performance, which is influenced by both internal and external factors, including rewards, work relationships, environmental conditions, and opportunities for self-development. Various motivational theories such as Maslow's Hierarchy of Needs, Alderfer's ERG, Mcclelland's Needs, And Vroom's expectancy theory provide a foundation for understanding the dynamics of work motivation. In addition, the implementation of the performance management cycle, which includes planning, monitoring, evaluation, and rewarding, has proven effective in improving employee morale.

This study aims to understand the psychological dynamics of bilih fish traders at Lake Singkarak in facing periods of scarcity, including psychological processes, survival strategies, and the impacts experienced. This research employs a qualitative approach using the Miles and Huberman data analysis model, which includes data collection, data condensation, data display, and conclusion drawing and verification. The results show that the traders possess strong psychological resilience in dealing with economic and environmental pressures. Cognitively, they demonstrate adaptive thinking and maintain optimism; affectively, they are able to manage negative emotions such as anxiety and stress; and conatively, they remain active in making efforts to sustain their businesses. The adaptive strategies implemented include business diversification, restructuring of capital management, and strengthening social networks with fishermen and other business actors. These dynamics are influenced by internal factors such as experience, religious values, and social responsibility, as well as external factors such as environmental conditions and market competition. Overall, psychological resilience, social values, and spirituality are key factors in maintaining business sustainability during periods of scarcity. Therefore, support from the government is needed in the form of training, financial assistance, and policies that favor local business actors.

This study aims to analyze the internationalization strategy of SMEs through the integration of SWOT and PESTEL analysis, using a case study of PT Mujnah Kemiri Lombok. SMEs play an important role in the national economy; however, in the process of expanding into international markets, they face various challenges from both internal and external factors that need to be comprehensively identified. Therefore, a strategic analysis is required to understand the factors influencing the success of internationalization. This study employs a qualitative approach with a case study method. Data were collected through in-depth interviews, observations, and documentation related to the export activities of PT Mujnah Kemiri Lombok. Data analysis was conducted by identifying internal factors using SWOT analysis (Strengths, Weaknesses, Opportunities, Threats) and external factors using PESTEL analysis (Political, Economic, Social, Technological, Environmental, and Legal). The results show that the internationalization process of PT Mujnah Kemiri Lombok occurs gradually, starting from the domestic market and expanding into export markets through technological transformation and network expansion. The company’s main strengths lie in its supply chain network, business experience, and adoption of production technology, while its main weakness is the adaptation of human resources to technological changes. From an external perspective, government support acts as a key driving factor, while global price competition and logistics costs remain major challenges. This study is expected to provide both theoretical and practical contributions, particularly for SMEs in formulating appropriate internationalization strategies and enhancing competitiveness in the global market.

This study aims to determine the village financial management of Tinting Village, Sarolangun Subdistrict, in improving community welfare and to identify its supporting and inhibiting factors. This research uses a descriptive qualitative approach with data collection techniques through interviews and documentation. The informants in this study were the village secretary, village treasurer, and the Village Activity Implementation Team (TPKAD). Data analysis was conducted through data reduction, data display, and conclusion drawing. The results show that the financial management of Tinting Village has been implemented through planning, implementation, administration, reporting, and accountability stages. However, it has not been fully optimal in improving community welfare, as it is still dominated by infrastructure development rather than community economic empowerment programs. The supporting factors include clear regulations, cooperation among village officials, and community participation. Meanwhile, the inhibiting factors consist of limited human resources of village officials, low community understanding, and limited budget for empowerment programs

This study aims to analyzei thei peirformancei and contributing factors to thei failurei of thei digital-baseid Civil Seirvant Manageimeint Information Sisteim (SIKILAT) adoption at thei Jambi Provincei Human Reisourceis Deiveilopmeimnt Ageincy (BPSDM) using a Teichnology, Organization, and EInvironmeint (TOEI) peirspeictivei. Thei study eimployeid a qualitativei, deiscriptivei approach. Thei reisults indicatei that SIKILAT impleimeintation is suboptimal and unsustainablei. From a teichnological peirspeictivei, obstacleis includei lack of minteinancei, limiteid systeim quality, and complicateid usability. From an organizational peirspeiktivei, thei lack of mandatory policieis and low useir compeiteincy and participation arei keiy obstacleis. Meianwhilei, from an einvironmeintal peirspeictivei thei lack of reigulations and eixteirnal preissureis havei leid to thei systeim’s deiclinei as a priority.

Data on malnutrition in toddlers at the Amondo Health Center in 2023 were 47 toddlers, then in 2024 from early January to November, malnutrition data increased by 64 toddlers. This study aims to determine the Risk Factors for Malnutrition in Toddlers in the Working Area of ​​the Amondo Health Center, South Palangga District, South Konawe Regency in 2025. The design of this study is quantitative with a cross-sectional approach. The population of this study was all toddlers registered in the working area of ​​the Amondo Health Center, South Palangga District, South Konawe Regency in 2024 with a total of 966 people. The sampling used was Accidental Sampling. To obtain a representative sample, the selection of subjects from each stratum or certain region was determined in a balanced or comparable manner in each matched region. The sample size used was 91 respondents. The data were analyzed using the SPSS application with the Odds Ratio test. The OR test results obtained knowledge values ​​(OR = 1.08), eating habits (OR = 0.70), family income (OR = 1.10), carbohydrate intake (OR = 2.47), protein intake (OR = 0.91) and fat intake (OR = 1.30). The conclusion that maternal knowledge, children's eating habits, family income, and nutrient intake (carbohydrates, proteins and fats) in the past are risk factors for malnutrition. It is recommended that health workers always provide information about malnutrition to the community, carry out vegetable planting movements in the community, do not carelessly give food to toddlers, always consume and provide nutritious food for the family

Population mobility is a dynamic phenomenon that plays an important role in regional development processes. Population movement is influenced by various interconnected factors, particularly social, economic, and environmental aspects. This study aims to analyze the factors influencing population mobility using a Systematic Literature Review (SLR) approach. Data were collected from relevant national and international scientific literature published within the last ten years. The results indicate that economic factors are the primary determinants driving population mobility, particularly in relation to employment opportunities and income improvement. Meanwhile, social factors such as education and social networks act as supporting elements in the mobility process. Environmental factors also show significant influence, especially in the context of climate change, natural disasters, and environmental degradation. The interaction among these factors demonstrates that population mobility is a multidimensional phenomenon that requires a comprehensive analytical approach. This study is expected to contribute to the development of population studies and serve as a reference for sustainable development policy formulation.

Adolescent mental health is a crucial factor in supporting students’ academic success, social interactions, and personal development within the school environment. The various pressures faced by adolescents such as academic demands, developmental changes, and the influence of social and digital environments can increase the risk of mental health issues. Therefore, effective protective factors are needed, one of which is social support. This study aims to examine the relationship between social support and adolescent mental health in the school environment using a qualitative method with a literature review approach. Data were obtained from relevant, openly accessible national journals published between 2020 and 2025. Analysis was conducted using content analysis on 14 articles that met the inclusion criteria. The results of the study indicate that social support has a positive and significant relationship with adolescents’ mental health. Support from family, peers, and teachers has been shown to reduce stress and anxiety levels, as well as improve students’ psychological well-being, resilience, and coping abilities. Conversely, low levels of social support contribute to an increased risk of mental disorders among adolescents. Thus, social support serves as an important protective factor in maintaining and improving students’ mental health. The implications of this study underscore the importance of the involvement of families, schools, and the social environment in building a sustainable support system for adolescents.