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The purpose of this research is to conduct a literature review of previous research on the Balanced Scorecard (BSC) from 2020-2024. BSC as a strategic tool management tool that is widely used by universities to improve the performance of their organizations. This research uses SLR which presents quantitative data on BSC issues and university performance. There are several measurements used, namely journals, variables, and theories as well as the field of science reaserch approach. The study results show 30 articles from accredited national journals and national journals. The topic of college performance is influenced by variables of information technology, quality assurance, financial perspective, growth learning perspective, customer perspective, and internal perspective. The theory used is BSC theory. The fields of accounting, management, public universities and private universities have researched a lot about BSC. Based on BSC measurements that are widely used are financial and customer perspectives. Although the college has successfully implemented BSC, the main challenge faced is the adjustment of key performance indicators and long-term goals of the college. This research provides insights, benefits and constraints in implementing and recommending BSC to improve organizational performance.

This study aims to analyze the framing in Kompas.com's editorials on the 2024 Indonesian Presidential Election using Robert N. Entman’s framing model. A qualitative descriptive approach was employed to explore framing elements, including define problems, diagnose causes, make moral judgment, and treatment recommendation. The findings reveal that Kompas.com framed the news by providing positive moral evaluations of certain candidates and highlighting critical issues, although the causes of problems and solutions were not always explicitly addressed. These results underscore the significant role of editorials as a media tool in shaping public perceptions of presidential candidates and political issues. Editorial framing not only constructs political realities but also influences public opinion, highlighting the importance of transparency and objectivity in political reporting.

Tonga Village is home to a significant number of carving craftsmen in North Toraja, who are renowned for their unique carving art. However, there is a growing concern that the younger generation is not fully aware of the cultural and historical significance of Toraja carvings. By employing qualitative research methods, including interviews, observation, and documentation, this study was able to identify several key issues. One such issue is the lack of regeneration of craftsmen, which has led to a decline in the number of individuals engaged in this practice. Additionally, there is a dearth of cultural socialization about Toraja carving in formal education, which has contributed to a lack of understanding about the significance and meaning of these motifs. In light of the aforementioned issues, there is a clear necessity for the establishment of an information medium that can elucidate the meaning and significance of Toraja carving in a comprehensive manner, with film serving as a potential conduit for such an endeavor. One potential solution is the use of a documentary film. The research method employed in this study is qualitative, employing a linear strategy as a creative strategy in media design. It is anticipated that the information will be conveyed in greater detail, in accordance with reality, and structured in a narrative that is aligned with the target audience, namely students and students. The implementation of the media will occur on a digital platform, thereby facilitating the dissemination of information on a wider scale and effectively increasing cultural knowledge through the use of attractive visuals, clear audio, and integrated narratives. The result of this research is the potential production of a documentary film that can function as a conduit of information, providing education to the community and thus serving as a resource for the public.  

Islamic banking in Indonesia has experienced significant growth alongside increasing public interest in financial products that comply with Islamic principles. However, in practice, there are still challenges that prevent Islamic banking products and services from fully meeting Sharia standards. Some of the issues include the use of wadiah contracts in current accounts, which deviate from their original concept of safekeeping; the application of murabahah contracts for financing consumptive goods, which contradicts their intended purpose; the frequent misuse of ijarah muntahia bit tamlik (IMBT) contracts for speculative purposes; and mudharabah contracts with unfair profit-sharing ratios. Additionally, factors such as a lack of understanding of Islamic finance, competitive pressure from conventional banks, inadequate supervision, and differing interpretations of Sharia law further hinder the implementation of fully Sharia-compliant products and services. To resolve these challenges, various efforts are needed, including enhancing the quality of human resources through education and training, implementing stricter supervision by relevant authorities, developing clearer and more comprehensive operational standards, and fostering closer collaboration with Islamic scholars for accurate legal guidance. These steps are expected to help Islamic banking fully adhere to Sharia principles, increase public trust, and support the growth of the Islamic finance industry.

Mass media serves as a vital communication medium that delivers crucial information to the public. In the digital era, technological advancements have facilitated easier access to news for audiences. This study aims to analyze the framing of the 2024 National Teacher’s Day coverage on the online media platforms sokoguru.id and mediaindonesia.com. Using a qualitative approach guided by Zhongdang Pan and Gerald M. Kosicki’s framing analysis model, this research uncovers how each outlet portrays the theme “Great Teachers, Strong Indonesia.” The findings reveal differing approaches: sokoguru.id focuses on tangible issues like teacher welfare and technological training, while mediaindonesia.com emphasizes symbolic tributes to teachers through celebratory narratives. Both platforms employed the inverted pyramid style in organizing their news and adhered to the 5W+1H elements. However, differences emerged in their thematic and rhetorical structures. This study highlights how media framing influences public perception of educational issues and underscores the importance of teacher welfare in building a high-quality education system.

The background of this study focuses on the understanding of the concept of mahram in the context of increasingly complex modern life. Social, cultural, and technological changes are influencing how individuals understand and apply the values of mahram in their daily interactions. The aim of this research is to identify the challenges faced by society in understanding mahram and to offer practical solutions to address these issues. The research method employed is a qualitative approach, utilizing in-depth interviews and content analysis of various literature sources, as well as surveys conducted among the community. The collected data is analyzed to identify patterns and key issues related to the understanding of mahram. The results of the discussion indicate that the main challenges in understanding mahram in the modern era include a lack of consistent understanding, the influence of social media, and shifts in social norms. Proposed solutions include enhancing religious education, public awareness campaigns, and utilizing digital platforms to disseminate accurate information about mahram. This research is expected to contribute to society's efforts in strengthening the understanding of mahram that is relevant to the current context.

Urban farming is a modern form of adaptation that is responsive to food security challenges, especially in areas with limited space such as Banten Province. This study aims to examine the dynamics of food security in the agrarian region of Banten and offer innovative solutions through urban farming practices. The global food crisis, the shrinking of agricultural land due to development and land conversion, and the decreasing public interest in farming are crucial issues that threaten local food security. In Banten, land conversion has resulted in the loss of more than 9,869.61 hectares of productive rice fields, which has a direct impact on local production capacity and increased dependence on external supplies. As a solution, this study advocates urban farming innovations such as hydroponics, vertical farming, and the utilization of idle land and home gardens. This approach not only utilizes limited land efficiently but also aligns with the principles of wise food planning as exemplified in the story of the Prophet Joseph. Qualitative methods with literature studies and content analysis were used to gather in-depth information. To create sustainable food security, this study identified three main strategies: digitalization of agricultural spatial planning using geographic information systems (GIS) to prevent illegal land conversion; Integrating circular agriculture and urban farming to manage organic waste; and engaging the younger generation as drivers of innovation through technologies such as the Internet of Things (IoT) and digital marketing. These efforts are expected to create high-quality and sustainable food security in Banten Province by combining social intelligence, technology, and environmental sustainability.

Environmental issues have become an increasingly significant topic in the accountingliterature in recent decades. The public's apprehension regarding the financial andnon-financial performance of companies has been heightened by environmentalissues associated with industrial activities, which has resulted in a heightened demandfor the disclosure and examination of environmental reports, particularly indeveloped countries. Nevertheless, there is a dearth of research in this field indeveloping countries, particularly in the Arab region, including Iraq. Therefore, thispaper aims at investigating the potential impact of disclosure of eco-sustainability infinancial reports on market value and the effect of disclosure of eco-sustainability infinancial reports on market value under the context of company characteristics (size,age, and loss). This paper draws on the data disclosed by companies listed on the IraqStock Exchange. The hypotheses regarding the impact of eco-sustainabilitydisclosure in financial reports on market value regarding company characteristicswere verified by selecting 35 joint stock companies from 2011 to 2022. This paperreached several conclusions. The effect of disclosures regarding eco-sustainability infinancial reports on market value has been revealed. Additionally, the market value of a company is influenced by the disclosure of eco-sustainability in financial reports, asindicated by the quality descriptors of the company, namely age and losses. Thepaper also found out that the disclosure of eco-sustainability in financial reports doesnot affect the market value of the company under the company qualities, as measuredby the company's size.

Effective urban spatial planning is a key element in supporting sustainable urban development. Tangerang, as one of the rapidly growing urban areas, faces significant challenges due to conflicts between increasing population density and the need for green spaces as ecological balancing elements. This study aims to analyze the issues of urban spatial planning in Tangerang, focusing on the factors driving the conflict between population density and the provision of green spaces. A qualitative approach was used, involving secondary data analysis from urban spatial planning documents, government policies, and relevant literature reviews.The findings indicate that high urbanization rates, discrepancies in the implementation of spatial planning policies, and low public awareness of the importance of green spaces are the primary factors exacerbating the problem. Additionally, the lack of green spaces has negative impacts on environmental quality, such as rising urban temperatures, increased flooding, and a decline in residents' quality of life. As a solution, this study recommends integrating spatial planning strategies based on ecological approaches, including optimizing zoning policies, developing vertical gardens in densely populated areas, and enhancing community participation in green space conservation. These findings are expected to contribute to more sustainable urban spatial planning in Tangerang and other cities facing similar challenges.

This research explores the role of KKN students in environmental management in Partibi Lama Village. The aim is to increase public awareness of environmental issues through active collaboration. The method used is qualitative research with a case study approach, involving interviews, observations and group discussions focused on 30-50 village residents. The findings show that the involvement of KKN students has succeeded in increasing community participation in environmental management, creating a cleaner and healthier environment, and strengthening social relations between residents. The implications of this research emphasize the importance of ongoing collaboration between students, village government, and the community to ensure the sustainability of environmental programs.

This article investigates how media coverage shapes public perception of migration issues, analyzing news reports, editorials, and social media content. By focusing on themes of security, economy, and humanitarian concerns, the study evaluates the role of media in influencing opinions and policy debates on migration. Findings indicate that media framing can significantly sway public attitudes, highlighting the need for balanced reporting.

Along with the development of technology in the digital era, Islamic accounting has increased from year to year. Life in accounting such as reading, recording, and calculating is now starting to be transferred to technology. This study was conducted to determine the impact of digitalization on Islamic accounting in Indonesia, as well as the opportunities and challenges for the Islamic accounting profession. Digital transformation includes the application of these innovations such as financial technology (fintech), blockchain, and artificial intelligence in the context of Islamic finance. This article discusses the opportunities and challenges faced by Islamic financial institutions in implementing Islamic accounting in the digital era. On the one hand, digitalization opens up opportunities to increase efficiency, accuracy, and transparency in Islamic financial reports, as well as expand public access to Islamic-based financial products. On the other hand, challenges related to the complexity of integrating digital systems that comply with Islamic principles, data security, and effective supervision are still important issues. The results of this study indicate that digitalization has a significant influence on the growth of Islamic-based accounting, especially in Indonesia.  

Purpose of the Study :This study aims to explore the challenges of multiculturalism in Indonesia within the context of citizenship and the recognition of local cultures. It focuses on how cultural diversity can be managed to form an inclusive national identity and address issues such as marginalization, homogenization, and ethnic conflicts. Methodology : The research employs a literature review and qualitative analysis of primary and secondary sources. Data was gathered through a review of existing literature, interviews with community leaders, and observation of public policies related to multiculturalism in Indonesia. Findings : The study reveals that marginalization of local cultures and homogenization due to globalization are major challenges. Conflicts between ethnic groups have also increased due to tensions related to cultural and economic differences. Current public policies do not fully reflect the country's cultural diversity. Conclusion : To address these challenges, it is necessary to strengthen multicultural education, preserve local cultures, and foster intercultural dialogue. Effective management of globalization's impact is also crucial to maintaining cultural diversity. With these measures, Indonesia can build an inclusive and harmonious national identity while reinforcing social cohesion.

This study evaluates the effectiveness of using infographics in conveying environmental issues, such as waste management and climate change. Quantitative methods were used to measure the level of public understanding before and after exposure to infographics. The findings show that attractive and simple data visualization significantly increases public knowledge and awareness of the importance of environmental conservation.

This study investigates the role of customary law in determining citizenship status in Indonesia, with a particular emphasis on how customary law interacts with the state legal system and how this impacts Indigenous communities. Indigenous communities often face administrative issues, such as the process of citizenship registration and access to public services, due to the misalignment between uniform state laws and traditional local customary laws. This study found the main issues faced by indigenous communities in Indonesia, such as legal uncertainty and social marginalization. This research aims to comprehensively study the influence of customary law on the determination of citizenship status in Indonesia and to compare it with experiences in other countries. The research method used is normative, doctrinal, or library research method. This study provides information on how to improve the integration between customary law and state law to create a citizenship system that is fairer and more inclusive for Indigenous communities. Reducing inequality and increasing the participation of indigenous communities in social and political life is expected through policy reforms that take into account the needs of indigenous peoples.

Dual citizenship presents a multifaceted issue for many nations,including Indonesia,especially in the context of increasing globalization and international mobility.Under Indonesia’s Citizenship Law No.12 of 2006,only single citizenship is recognizet,which poses various legal and administrative challenges for individuals holding dual citizenship.This study investigates the constitutional and human rights issues surrounding dual citizenship in Indonesia,examining the difficulties arising from the country’s single citizenship policy ang exploring potential solutions.The focus is on legal reforms,the implementation of international treaties,and enhanced international cooperation as means to address these challenges.Findings suggest that revising the Citizenship Law,integrating relevant international treaties,and improving public education on dual citizenship could significantly improve rights protection.The study advocates for Indonesia to consider legal reforms and strengthen international collaboration to better manage and fairly address the complexities of dual citizenship.

Digital transformation has brought significant changes in various aspects of life, including in the realm of law, especially civil contracts. Electronic signature is one of the important innovations that offer efficiency, flexibility, and convenience in contract transactions in the digital era. This research aims to examine the effectiveness of the use of electronic signatures in civil contracts, especially in terms of legal validity, security, and acceptance by the public and business actors. The results show that electronic signatures in Indonesia have been legally recognized based on Law Number 19 of 2016 amending Law Number 11 of 2008 concerning Electronic Information and Transactions (ITE Law). However, while e-signatures have great potential to speed up the contracting process, several challenges remain, such as security concerns and resistance among small and medium-sized enterprises (SMEs). Security issues are a major concern, given the risk of cybercrime such as hacking and digital identity forgery. In addition, low digital literacy in the society hinders the widespread adoption of e-signatures.

This research explores the role of the Constitutional Court (MK) in protecting citizenship rights in Indonesia. As a constitutional judicial body, the MK holds a crucial responsibility to review laws against the 1945 Constitution (UUD 1945), ensuring that fundamental rights of citizens, such as freedom of expression, the right to education, and the right to privacy, are not violated by existing legal policies. Through the mechanism of judicial review, the MK acts as a primary guardian capable of annulling laws that are in conflict with the constitution. This study examines various significant cases where the MK has played a critical role in safeguarding citizenship rights. We also identify various challenges faced by the MK, including issues in implementing rulings and potential political pressures that may affect the independence of this institution. From a global perspective, this research compares the role of the MK with constitutional bodies in other countries to provide a broader understanding of how the MK functions in an international context. The research employs doctrinal legal research, which is a process of discovering rules, principles, and doctrines to address the issues at hand. The research is prescriptive in nature. The methodology used is normative/doctrinal/library research. The findings indicate that although the MK has successfully protected citizens' rights through significant rulings, there remains an urgent need to improve the implementation of decisions and to safeguard the institution’s independence. Recommendations for enhancing the MK’s role include expanding legal education to the public, strengthening public access to judicial review mechanisms, and fostering closer collaboration with legal academics and practitioners. With these measures, the MK is expected to continue functioning effectively as a guardian of constitutional rights in Indonesia.

This study aims to analyze the quality of services at the Integrated Police Service Center (SPKT) of the Biak Numfor Police Department in improving public satisfaction. This research employs a qualitative narrative method with samples including the Head of SPKT of the Biak Numfor Police, police officers assigned to the SPKT, and community members who received SPKT services. The data collection instrument used was interviews. The findings indicate that the services provided by the Biak Numfor Police officers, particularly in terms of attitude, communication, and fairness, have been satisfactory. The friendly demeanor of the officers, such as smiling while receiving reports or complaints, leaves a positive impression on the community. However, certain aspects of the service remain below public expectations, including timeliness in following up on reports, clarity in case resolution, and officer discipline in service delivery. Additionally, there were some practices perceived by the community as lacking consistency, which affected the overall service quality. According to public surveys, these issues result in less-than-optimal satisfaction with the services at SPKT Biak Numfor Police.

This consider explores the exchange between citizenship and the flow of political and Islamic law in Indonesia, the world’s  biggest Muslim-majority nation with a complex legitimate framework. The essential center of this inquire about is to get it how Islamic values are coordinates into open approach and the national lawful system, and their affect on administrative forms and national identity.Employing a mixed-methods approach, this consider utilizes subjective examination through in-depth interviews with legitimate specialists and policymakers, as well as quantitative examination of later approach information and enactment. Furthermore, the investigate compares the flow in Indonesia with encounters from other nations with blended lawful frameworks, such as Malaysia and Turkey, and investigates the challenges confronted in adjusting Islamic law with human rights.The key discoveries uncover that the integration of Islamic law inside Indonesia's national lawful framework presents both challenges and openings, especially within the domain of social arrangement usage and person rights security.  Moreover, the impact of Islamic legislative issues on the authoritative prepare contributes to the arrangement of approaches that reflect devout values. This investigate highlights the require for a adjust between devout standards and human rights, and its suggestions for national character and pluralism in Indonesia.The ponder gives important bits of knowledge for policymakers, scholastics, and lawful professionals in understanding the complex elements between Islamic law and open approach in a multicultural nation. It is expected that this investigate will contribute essentially to endeavors in legitimate change and the advancement of more comprehensive and evenhanded arrangements in Indonesia.