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This study examines the differences between Micro, Small, and Medium Enterprises (MSMEs) and large corporations in utilizing e-commerce platforms for digital promotion, particularly through collaborations with influencers. The rapid development of digital technology has reshaped business competition and created unequal access to market opportunities, where corporations benefit from strong financial capacity, formal contractual structures, and comprehensive legal compliance, while MSMEs often struggle with limited resources, inconsistent product legality, and informal promotional arrangements. This research aims to analyze comparative practices in digital promotion between the two business scales and evaluate how regulatory frameworks support digital fairness for MSMEs within Indonesia’s e-commerce ecosystem. Using a qualitative method that combines literature review and in-depth interviews with three influencers, the study reveals significant distinctions in collaboration patterns, compensation systems, marketing flexibility, and legal assurance. The findings indicate that MSMEs exhibit higher adaptability and openness toward emerging creators, whereas corporations demonstrate stronger professionalism but lower responsiveness due to bureaucratic structures. The research further highlights persistent digital inequality shaped by differences in legal awareness, operational capacity, and marketing strategy. These findings imply the importance of enhancing MSME digital literacy, strengthening contractual governance, and improving regulatory responsiveness to ensure equitable participation in the digital market. Strengthening cooperative efforts between government, digital platforms, and influencer communities is essential for building a fairer and more inclusive e-commerce environment.

This study examines the implementation of social rehabilitation program policies for people with physical disabilities at the Technical Implementation Unit (UPT) Social Rehabilitation Bina Laras Pasuruan under the East Java Provincial Social Service. Using George C. Edwards III's policy implementation model, this research analyses four key variables: communication, resources, disposition, and bureaucratic structure. This qualitative descriptive study employed interviews, observation, and documentation as data collection techniques. The findings reveal that the implementation has been running reasonably well, with clear communication channels established between program implementers and beneficiaries. However, several challenges persist, including limited human resources, particularly professional social workers and medical rehabilitation specialists, as well as budget constraints affecting service quality. The disposition of implementers shows a positive attitude toward policy goals, though the bureaucratic structure requires improvement in coordination mechanisms. The study concludes that while the social rehabilitation program has improved the quality of life for persons with disabilities, optimising policy implementation requires addressing resource limitations, strengthening inter-agency coordination, and enhancing community participation in rehabilitation efforts

Hypertension is a chronic disease that shows blood pressure above normal limits and is a global health problem and is a risk factor for cardiovascular disease. Treatment adherence is defined as the patient's level of willingness and the extent to which they strive and behave to follow medical directives, regulations, or recommendations provided by healthcare professionals in an effort to assist the patient's recovery. Adherence to taking medication allows patients to keep their blood pressure stable in order to avoid complications. This study aims to see the compliance of hypertension drug patients at the Heart Poly of Santa Elisabeth Hospital Medan in 2024. The research method used is a descriptive approach. The population in this study is 178 people, the number of samples is 82 people. Sampling technique with accidental sampling technique. The results of the study showed that from 82 respondents, the data obtained that the most age respondents were 38-53 years old with a total of 36 respondents (47.6%), the data on the most gender respondents were women as many as 48 respondents (48.5%), the data on the most education respondents was education as many as 32 respondents (39%), the data on the most respondents suffering from hypertension was 2 years of hypertension as many as 24 respondents (29.3%). The picture of the level of drug compliance of hypertension patients at the Heart Polyclinic of Santa Elisabeth Hospital Medan in 2024 is at a moderate level of 31 respondents (37.8%).

This study aims to examine the implementation of audit procedures on accounts payable at PT XYZ by KAP Ramli & Rekan, with a focus on compliance with Auditing Standards and effectiveness in detecting material misstatements. Accounts payable are a key component of financial statements representing the company’s obligations to suppliers, requiring accurate presentation for assessing liquidity and capital structure. The study applies a descriptive qualitative method, collecting primary data through interviews with audit staff at KAP Ramli & Rekan and secondary data from relevant literature. The findings show that the audit procedures comply with professional standards, covering comprehensive stages including engagement acceptance, audit planning, risk and materiality assessment, and substantive testing. The planning process incorporates the COSO framework for evaluating internal control, establishes audit objectives based on the five management assertions, and utilizes ATLAS software and Microsoft Excel. KAP Ramli & Rekan apply control testing and substantive procedures, including external confirmations, inspection of supporting documents, review of aging payables, and subsequent payment testing. Risk assessment indicates low inherent and control risks, while detection risk is mitigated through substantive procedures. Overall Materiality is set at 60% of revenue and profit before tax, Performance Materiality at 3% of Overall Materiality, and Threshold Materiality at 3% of Performance Materiality. The study concludes that the audit procedures implemented by KAP Ramli & Rekan align with applicable Auditing Standards and are effective in addressing audit risks related to accounts payable. The implications highlight the importance of enhancing audit quality practices, particularly the effectiveness of planning and internal control evaluation in accounts payable audits.

This study examines the interrelationship between the implementation of administrative ethics in civil service, the professionalism of State Civil Apparatus (ASN), and the quality of public service delivery at the Provincial Department of Energy and Mineral Resources of Central Kalimantan, employing a qualitative case study approach. Through in-depth interviews, structured observations, and document analysis, the research finds that integrity, transparency, and ethical accountability function not merely as moral norms but as structural foundations that reinforce ASN professionalism in performing service functions, particularly within licensing processes that demand administrative certainty and responsiveness. Empirical findings indicate that professionalism—reflected in technical competence, procedural discipline, and ethical commitment—acts as a catalyst linking ethical values to effective and adaptive public service performance. Nevertheless, the study also identifies structural and cultural impediments, including regulatory inconsistencies, fragmented coordination, and limited training opportunities, all of which hinder the internalization of ethical principles and professional practice within the bureaucracy. Theoretically, the study posits that harmonizing administrative ethics and professionalism is a prerequisite for achieving key indicators of good governance, such as responsiveness, service effectiveness, and institutional accountability. Practically, the study recommends strengthening ethics training, enhancing ASN professional capacity, and advancing managerial reforms grounded in modern governance as strategic efforts to sustainably improve public service quality.

The purpose of this study is to analyze the role of professional accounting ethics in maintaining the quality, transparency, and accountability of corporate financial reporting through a literature review of relevant journals, regulations, and cases, including the Garuda Indonesia case, which illustrates ethical violations in revenue recognition. The findings emphasize that the principles of integrity, objectivity, professional competence, confidentiality, and professional behavior serve as fundamental pillars for accountants in producing reliable financial information. Ethical misconduct can lead to declining public trust, weakened corporate governance, and increased legal and reputational risks. Therefore, ethical education, regulatory supervision, strengthened moral awareness, and effective internal control systems are essential to prevent financial reporting manipulation. Professional more than just an normative obligation but a strategic element in safeguarding the credibility of the accounting profession and ensuring economic stability.

Abstract. This study originates from the low awareness among early childhood learners regarding the importance of consuming nutritious and minimally processed Real Food. The purpose of this design project is to create an engaging educational medium in the form of a 2D animation titled “Kebun Imajinasi: Teman Realfoodku” to introduce the concept of Real Food to five-year-old children. A mixed-method approach (qualitative and quantitative) was applied through observation, interviews, and questionnaires involving children, parents, and professional animators. The collected data served as the foundation for designing characters, storylines, illustration styles, colors, and audio suitable for young audiences. The results show that 2D animation featuring bright visuals, playful characters, and educational narration effectively increases children’s interest and understanding of healthy food. The implication of this study highlights the potential of animation as an effective visual communication tool to promote nutritional education and healthy lifestyle habits from an early age.

The rapid development of digital technology has increased the demand for students to demonstrate their competencies through professional digital portfolios, particularly in Information Systems programs where analytical, design, and visual communication skills are essential. This study aims to analyze the effectiveness of using Canva as a digital portfolio development tool in the Portfolio Development course at ITB STIKOM Bali. The research employed a descriptive quantitative approach, using a four-point Likert-scale questionnaire distributed to 30 students enrolled in the course. The collected data were analyzed using descriptive statistics to measure students’ perceptions regarding ease of use, learning effectiveness, visual creativity, digital literacy, and learning motivation. The findings indicate that Canva is perceived as very easy to use due to its intuitive interface and accessible design features. Canva is also considered effective in helping students present system analysis results and project documentation in a more structured and visually appealing manner. Moreover, the use of Canva enhances students’ visual creativity and digital literacy skills while increasing their motivation and confidence in completing portfolio assignments. These results suggest that Canva functions not only as a design tool but also as an educational medium that supports the academic and professional competencies required in the digital era. Therefore, integrating Canva into project-based and visually oriented courses is strongly recommended to improve the quality of student learning outcomes.

Character development and organizational skills for students are essential aspects of the development of student organizations, including outdoor enthusiast groups. This activity aims to provide socialization on motivation, leadership, and organizational management to prospective members of MAPALA Surya Rimba at Muhammadiyah University of Purworejo. The community service activity was conducted on November 15, 2025, at 07:30 WIB, at the campus of Muhammadiyah University of Purworejo. This event is part of the 27th basic training (Diklatsar) series of MAPALA Surya Rimba. The methods used in this activity include interactive lectures, discussions, case studies, and organizational simulations. The results of the activity showed an increase in participants' understanding of achievement motivation, organizational management, roles of members, and basic coordination skills within an organization. Additionally, this activity triggered participants' awareness to build character, discipline, responsibility, teamwork, and to reflect the professional attitude of MAPALA members. This activity has the potential to be developed into a continuous development program to strengthen leadership quality and organizational management within MAPALA Surya Rimba.

The utilization of Artificial Intelligence (AI) in the workplace has expanded rapidly, focusing not only on improving efficiency but also on strengthening human resource capacity. This review article aims to analyze the contribution of AI in supporting the development of soft skills and the formation of adaptive professional personalities. The method employed is a literature review of academic publications related to the use of AI in developing nontechnical competencies. The findings indicate that AI has been proven to enhance efficiency and productivity through the automation of routine tasks, faster data analysis, and more precise decision-making support. However, the success of AI implementation does not lie in replacing human roles but rather in harmonizing the functions of machine intelligence with the unique abilities of humans, such as empathy, intuition, creativity, and ethical reasoning. Human–AI collaboration emerges as a key approach to ensuring that technology remains human-centered, enabling digital transformation to proceed ethically, inclusively, and sustainably. Additional findings show that AI is capable of providing personalized learning, real-time feedback, and contextual simulations that effectively train communication, collaboration, problem-solving, creativity, and critical thinking skills. Human-centered AI integration also supports the development of professional personalities that are adaptive and responsive to change.

Advocates are law enforcers whose professionalism depends on a structured organization. Following Constitutional Court Decision No. 112/PUU-XI/2013, advocate organizations in Indonesia have experienced fragmentation (multi-bar). This situation has created disorganization, differing recruitment standards, education, and enforcement of codes of ethics, weakening national oversight of the profession. This study aims to analyze the legal standing and organizational form of the National Advocates Council (DAN) to address this disorganization, specifically in light of Law No. 18 of 2003 concerning Advocates. The method used is normative juridical with a statutory and conceptual approach. The study concludes that to maintain freedom of association and achieve professional unity, DAN should be established as a federation, not a single body (single bar). DAN's primary function is to establish uniform national professional standards, enforce codes of ethics, oversee legal aid, and strengthen the integrity of advocates as law enforcers. The establishment of DAN requires a revision of the Advocates Law to ensure strong legal standing.

This study aims to analyze the development and scientific relationship between carbon risk perception, behavioral compliance of accountants, and sustainability mindset on the accuracy of carbon performance reporting through a bibliometric approach. This study is driven by the increasing need for accurate carbon reporting amidst global demands for sustainability transparency, as well as the limited understanding of the role of behavioral and psychological factors of accountants in ensuring the reliability of carbon reports. Research data was obtained from two leading scientific databases, namely Scopus and Google Scholar, with the main keywords "carbon risk perception," "behavioral compliance of accountants," "sustainability mindset," and "accuracy of carbon performance reporting." The data selection process was carried out using the PRISMA method to ensure the relevance and validity of the analyzed articles, while bibliometric analysis and visualization were performed using VOSviewer software. The results of the study indicate that the topic related to carbon reporting accuracy has evolved from a technical approach to a behavioral and psychological approach. Network and density visualizations show that behavioral compliance and sus-tainability mindset issues are still new but have high potential for development. Meanwhile, the authors' collaboration map demonstrates the geographic limitations of research, which remains concentrated in developed countries. These findings have important theoretical and practical implications, namely the need to integrate behavioral theory and professional ethics into sustainability accounting research and to en-hance accountants' capacity to understand carbon risks to ensure the accuracy of future sustainability re-porting.

Motorcycle communities not only function as a platform for hobbies but also as a medium for shaping identity and image within society. In this context, the role of Public Relations is crucial in maintaining reputation and building positive relationships with the public. A strong brand image helps the community sustain its existence while countering the negative stigma often associated with motorcycle groups. This study aims to explore and analyze the Public Relations planning of Biker Jowo Depok in maintaining its brand image, using the RPACE model (Research, Planning, Action and Communication, Evaluation) by Cutlip & Center (2017). The theoretical framework of this research refers to the concept of Public Relations planning by Cutlip & Center. The method used is qualitative descriptive, with data collection techniques including in-depth interviews, secondary data from the website and Instagram, as well as documentation. Data validity was tested through source triangulation involving the public and community members. The results show that Biker Jowo Depok implements all four dimensions of Public Relations planning according to the RPACE model. The community utilizes social media and various offline activities to build a positive image based on Javanese cultural values, such as togetherness (guyub), social awareness (tanggap), and cultural preservation (nguri-uri). Evaluation is carried out periodically through social media engagement analysis and feedback from members. The main challenges faced include negative stereotypes toward motorcycle communities and competition with other groups. However, through adaptive and collaborative Public Relations strategies, Biker Jowo Depok has succeeded in maintaining its image as a professional, culturally-rooted, and socially conscious community.

Sexual violence within the family is a serious criminal act that not only violates the law but also causes profound physical and psychological suffering for victims. The complexity of such cases increases as the perpetrators are often close family members, resulting in trauma and obstacles in law enforcement. Decision Number 2068/Pid.Sus/2020/PN.Medan serves as the basis for analyzing the extent to which legal protection can be provided to victims. The research problems addressed are: (1) what forms of legal protection are available for victims of sexual violence within the family under Indonesian positive law, and (2) how such protection is implemented in Decision Number 2068/Pid.Sus/2020/PN.Medan. The research method applied is normative juridical with statutory, conceptual, and case study approaches. Data sources include legislation, legal literature, and court decision analysis. The findings reveal that legal protection for victims is regulated under the Child Protection Law, the Criminal Code, and other legal instruments emphasizing preventive, repressive, and rehabilitative measures. The Medan District Court imposed a severe sentence on the perpetrator in accordance with the law; however, protection for victims remains limited to formal aspects without comprehensive psychological recovery programs. In conclusion, the protection of victims of sexual violence within the family has been clearly regulated on a normative basis, but its implementation remains weak. Greater collaboration between law enforcement authorities, child protection institutions, and professionals is necessary to ensure the holistic recovery of victims.

This study aims to analyze the optimization of sports equipment procurement in relation to improving the quality of public services in the sports sector in Gelora Tomo, Surabaya City. This study uses the SERVQUAL theoretical approach (Parasuraman, Zeithaml, & Berry, 1988) which includes five main dimensions, namely tangibles, reliability, responsiveness, assurance, and empathy. The research method used was qualitative-quantitative descriptive with data collection through field observation, documentation, and surveys of 150 respondents who used sports facilities. The results of the study showed that the level of optimization of sports equipment procurement was in the category of quite optimal with an average score of 3.49, while the quality of public services increased to 3.68 (good category). The highest improvement occurred in the tangibles and reliability dimensions, while the empathy dimension still needs to be strengthened through public participation and user-based needs evaluation. Theoretically, these results confirm the relevance of the SERVQUAL model in measuring the quality of public services in the sports sector. Optimizing the procurement of effective, transparent, and needs-oriented equipment has proven to be a key determinant in building inclusive, professional, and sustainable sports public services.

This research aims to explore the role of service excellence in enhancing consumer loyalty in culinary MSMEs, with a case study at RM Kamang Jaya in Medan City. In facing intense competition in the food industry, excellent service becomes an important strategy to maintain and expand the customer base. A qualitative approach with a case study method was employed to deeply examine customer experiences, perceptions, and service practices through interviews, observations, and documentation. The findings show that the consistent application of service standards, friendly attitudes of staff, and attention to detail in service delivery greatly contribute to customer satisfaction and loyalty. Good service has been proven to encourage repeat orders, create positive experiences, and enhance word-of-mouth promotion. Despite some technical obstacles, such as order errors or menu limitations, the quick response and professional attitude of employees were able to minimize their impact. These findings confirm that service excellence not only meets the functional needs of consumers but also builds emotional attachment, which becomes the foundation of long-term loyalty. The implications of this research are significant for other MSME actors in designing superior service strategies to face increasingly complex business competition.

This research examines the importance of work ethic and ethics in the professional world, as a strong work ethic and high ethical standards serve as a foundational guarantee for individual success in today's competitive job market. The study aims to determine how integrity, responsibility, diligence, and professionalism not only shape a person's reputation but also directly influence the quality of work and overall productivity. In the dynamic modern professional world, integrity, responsibility, and diligence are not merely theoretical knowledge; rather, sound judgment is also essential for maintaining personal reputation and credibility. Furthermore, a positive work ethos and ethics are proven to be key factors for professional advancement and long-term career development. This case study utilizes a qualitative method, where information is derived from observations and verbal descriptions. By analyzing the relationship between ethos and ethics, the study concludes that strategic investment in these areas can yield greater opportunities, job stability, and enhanced professional satisfaction, establishing them as invaluable assets in the global labor market.

This study discusses the relationship between administrative discretion and public service quality within the framework of street-level bureaucracy theory. In public administration practice, implementing officials are often faced with tensions between compliance with formal rules and the dynamic needs of the community. These conditions make discretion an important instrument for adjusting policies to the realities on the ground. This study uses a literature review of various studies from 2010 to 2025 to identify patterns, dynamics, and implications of the use of discretion by implementing bureaucrats. The results of the study show that discretion allows the bureaucracy to be more adaptive, empathetic, and responsive to citizens' needs. However, without strong oversight and administrative ethics, discretion can lead to bias, injustice, and opportunities for abuse of authority. Factors such as public service motivation, professional competence, organizational culture, and political pressure have a significant influence on how discretion is applied. Thus, improving the quality of public services requires a balance between administrative control and professional trust through accountability systems, ethical oversight, and adaptive but law-based policies.

This community service program was carried out to strengthen the ability of lecturers, students, and practitioners in understanding the role of data and statistics as the foundation for constructing scientific arguments in quantitative research. The activity originated from the limited understanding of some participants regarding the correct logical flow of research, starting from problem formulation, hypothesis development, data processing, to drawing conclusions based on analytical results. Through case-based training and interactive discussions, participants were introduced to key concepts in research methodology, such as determining variables, sampling techniques, developing measurement instruments, and applying parametric and non-parametric statistics to test hypotheses. The training emphasized that data provide factual descriptions of a phenomenon, while statistics serve as analytical tools that answer research questions objectively. The activity was conducted online with 73 participants from Universitas Pancasakti Bekasi, representing various academic backgrounds. The results indicated an improvement in participants' ability to understand statistical outputs, interpret significance levels of tests, and prepare research conclusions in a logical and structured manner. In addition, the activity contributed to enhancing methodological literacy within the academic community, encouraging a strong research culture, and maximizing the use of statistics in scientific analysis as well as professional practice. Therefore, this program has a positive impact on improving the quality of research in higher education.

Digital technologies have been developed very fast, and as a result, we have seen a big change in the way companies are marketing their products, especially in the case of Micro, Small, and Medium Enterprises (MSMEs). Ovie Cake, a local MSME in Semarang, is experiencing difficulties in seeking market expansion because the product photos on its social media have been fluctuating; thus, the engagement has dropped. The objective of this research is to find out the most applicable product photography methods and put together a promotional medium based on the website. The study utilized various methods such as an observation method, social media analysis, a photography experiment, and catalog-based website development. For photography, they picked still life combined with the 45-degree angle and high-key lighting. Properly lit product photos attract consumers’ attention and show the professionalism of the brand. The website, attracting users without borders, became a successful digital promotion platform to open new markets.