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This study is motivated by the increasing competition in the Muslim fashion industry, which encourages SMEs to develop effective marketing strategies to build brand image. The purpose of this study is to analyze the implementation of the marketing mix (4P) strategy in strengthening the brand image of Bell.Scraft SMEs. This research employs a qualitative approach using a case study design. Data were collected through interviews, observations, and documentation, and then analyzed using the data analysis techniques of Miles, Huberman, and Saldana, which include data condensation, data display, and conclusion drawing. The results indicate that the product aspect is carried out through continuous trend research and market needs analysis, the pricing aspect applies a combination of cost-based and value-based approaches, the distribution aspect utilizes a multichannel strategy through resellers, social media, and marketplaces, while the promotion aspect focuses on trust-based digital strategies through authentic content and influencers. Overall, the implementation of the marketing mix (4P) supports the strengthening of Bell.Scraft’s brand image amid market competition. The implications of this study suggest that the use of integrated and digital-based marketing strategies can enhance the competitiveness of SMEs and build long-term relationships with consumers.

Bali, as an international tourism destination, serves as a space for cross-cultural interactions that require effective communication skills, particularly in the hospitality sector. Hotel Masa Inn serves predominantly international guests, requiring front office staff to adapt to cross-cultural communication. This study aims to analyze the process of cross-cultural communication adaptation between Hotel Masainn employees and international guests through the perspective of Willingness to Communicate (WTC). A descriptive qualitative approach was employed using observation, structured interviews, and document analysis. Informants were selected purposively from front office staff. The findings indicate that communication adaptation is carried out through basic English proficiency, the use of nonverbal communication, active interaction, and intrinsic motivation to improve language skills. However, this process also faces challenges in the form of communication anxiety and situational pressure, particularly when dealing with repeater guests. Within the WTC framework, employees’ willingness to communicate is influenced by self-confidence, motivation, anxiety, and interactional context, which collectively contribute to service quality and international guest satisfaction.  

Illegal logging is a serious environmental problem in Indonesia due to its direct impact on forest destruction, biodiversity loss, and increased carbon emissions. The Indonesian government has established various public policies and legal instruments to address illegal logging practices, such as the Forestry Law, the licensing system, and strengthening law enforcement agencies. However, the effectiveness of these policies remains a concern, given that illegal logging cases continue to occur in various regions. This study aims to assess the effectiveness of public policies in enforcing environmental law, focusing on illegal logging cases in Indonesia. The method used in this study is a normative juridical approach by examining regulations, government policies, and secondary data from reports from relevant institutions and previous research results. Analysis shows that despite comprehensive public policy design, its implementation still faces various obstacles, such as weak oversight, poor coordination between institutions, limited human resources, and corrupt practices. Furthermore, social and economic factors in communities surrounding forests also influence the success of environmental law enforcement. Therefore, strengthening law enforcement agencies, transparency and accountability, and active community involvement in forest management are essential. With these improvements, public policy is expected to be more effective in preventing and combating illegal logging for the sake of environmental sustainability in Indonesia.

This study examines the Hybrid Model of Restorative Justice from a comparative perspective between Civil Law and Common Law systems as a reflection of the transformation of criminal law policy. The Civil Law system, rooted in legal positivism, emphasizes formal legal certainty through codification, whereas the Common Law system allows broader judicial discretion and judge-made law. These differing paradigms significantly influence the development and implementation of restorative justice. Indonesia, as a Civil Law country, has demonstrated a shift toward a hybrid legal policy by incorporating Common Law values into its criminal justice reforms, particularly through the National Criminal Code. This research employs a normative juridical method using conceptual, statutory, and comparative law approaches. The findings indicate that the Hybrid Model of Restorative Justice represents a strategic legal policy choice aimed at harmonizing legal certainty and substantive justice in accordance with the Pancasila legal ideals.

This article examines the complex interactions between the military and civil society in regions affected by conflict, approached from a sociological-legal perspective. The study seeks to understand how military power influences civil society, the ways in which legal and social legitimacy are established, and how local communities respond to military presence and control. Employing a qualitative case-study methodology, the research utilized in-depth interviews with community members and military personnel, extensive field observations, and detailed analysis of relevant legal documents. The findings reveal that military power structures significantly impact civil rights, security, and social dynamics, with interactions ranging from cooperative engagement to open conflict. Furthermore, the legitimacy of military actions is closely linked to factors such as operational performance, transparency, accountability, and social acceptance by local populations. Based on these insights, the article argues for the importance of improving communication channels between military forces and communities, integrating formal legal frameworks with local norms and practices, and actively involving community members in security and governance programs. These measures are proposed as strategies to enhance the legitimacy of military operations, reduce conflict, and promote long-term social stability. The study contributes to the broader understanding of civil-military relations by highlighting the sociological and legal dimensions of military influence in conflict-affected areas.

Village institutions play an important role in supporting participatory and sustainable rural development. The Village Law No. 6 of 2014 recognizes village autonomy and emphasizes the importance of community participation through Village Community Institutions (Lembaga Kemasyarakatan Desa/LKD). However, the implementation of these institutions in practice has not always functioned effectively. This study aims to analyze the role of village community institutions in supporting village development and to identify the factors that influence their effectiveness in Oematamboli Village, Lobalain District, Rote Ndao Regency. This research employs an empirical legal research method with a qualitative approach. Data were obtained through interviews and field observations involving village government officials, community institution administrators, and community leaders, while secondary data were obtained from documents and relevant regulations. The results indicate that the functions of LKD, including the Community Empowerment Institution (LPM), Neighborhood Associations (RT), and Community Associations (RW), have not been implemented optimally in supporting village development. This condition is reflected in the limited participation of LKD in development planning, weak absorption of community aspirations, and low community participation in development activities. Several factors influencing this condition include limited human resource capacity, inadequate infrastructure, low community participation, and limited development funding. Therefore, strengthening institutional capacity, improving coordination, and increasing community participation are necessary to enhance the effectiveness of village development.

This study is motivated by the importance of economic growth as a key indicator of regional development performance and public welfare improvement. Economic growth reflects the ability of local governments to manage resources and implement effective fiscal policies. This research aims to analyze the development and the influence of Local Own-Source Revenue, General Allocation Fund, and Special Allocation Fund on the economic growth of regencies/cities in Jambi Province during the period 2020–2024. The study employs a quantitative approach combined with descriptive analysis. Secondary data are obtained from official publications of relevant institutions and analyzed using panel data regression with the Common Effect Model approach. The results indicate that Local Own-Source Revenue and the General Allocation Fund have a significant effect on economic growth, showing that the increase in regional revenue and fiscal transfers contributes to economic performance. Meanwhile, the Special Allocation Fund does not have a significant effect, indicating that its allocation may not be optimally utilized in stimulating regional economic activities. These findings imply that strengthening regional fiscal capacity and improving the effectiveness of fund allocation are essential to promote sustainable economic growth. The study also highlights the need for better policy coordination and efficient financial management at the regional level to reduce disparities and enhance development outcomes.  

The need for housing is increasingly pressing with population growth and urbanization, while affordability remains a challenge for single-income households. The purpose of this investigation is to assess the impact of price also location on home purchase decisions using a literature review. This approach involves reviewing, analyzing, and synthesizing various relevant literature sources, such as scientific journals, books, undergraduate theses, also previous investigation reports that discuss factors influencing home purchase decisions. The study concludes that price plays a positive also significant role in home purchase decisions, as consumers prefer homes with prices commensurate with their purchasing power and the quality offered. Location has also been shown to influence decisions, particularly when housing is conveniently situated at a key location  and the availability of public facilities. However, certain studies indicate that price and location are not always the primary determinants of decision-making, as other variables such as promotion, brand image, product quality, and lifestyle also play a role.

Amid intense market competition, the profitability of manufacturing companies is not solely determined by sales volume but is highly dependent on the precision of financial management, particularly in managing the working capital cycle and operating cash flow circulation. This study aims to evaluate the relationship between Working Capital Turnover (X1) and Operating Cash Flow (X2) on Profitability (Y) in consumer goods industry companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Using a quantitative approach and multiple linear regression analysis, this study processes 77 observations that have passed purposive sampling and outlier testing. The partial test results reveal contrasting findings: Working Capital Turnover (X1) does not have a significant effect on profitability, while Operating Cash Flow (X2) is proven to be a strong positive determinant. However, simultaneously, both variables have a significant influence on the financial performance of companies (Fhitung 24,008 > Ftabel 3,08), with operating cash flow acting as the dominant driving factor of profit. The implications of these findings emphasize that to maintain profit stability, management should prioritize the availability of cash generated from core operations, while investors should be more attentive to cash flow trends as an indicator of fundamental financial health before making investment decisions.

This study is motivated by the importance of the relationship between reading and speaking skills in Arabic language learning. Reading, as a receptive skill, plays a significant role in enriching vocabulary, understanding language structures, and constructing meaning, which in turn affects speaking ability as a productive skill. At Baitul Hidayah Islamic Boarding School in Bandung, variations were observed in students’ abilities in reading Arabic texts and speaking Arabic, raising questions about the existence of a relationship between these two skills. This study aims to determine whether there is an influence of Arabic reading skills on Arabic speaking skills among fifth-grade students (Class V-A) in the 2024/2025 academic year. This research employs a quantitative approach with a correlational design. The subjects of the study consisted of all 28 students in Class V-A, selected using a saturated sampling technique. Data were collected through reading skill tests and speaking skill tests, and subsequently analyzed using descriptive statistics and the Spearman rank correlation test. The results indicate a significant relationship with a strong level of correlation between Arabic reading skills and Arabic speaking skills. This is evidenced by the correlation coefficient (r-value) of 0.824, which is higher than the r-table value at a 5% significance level (0.374). It is recommended that the development of reading skills be more systematically integrated with speaking practice. Further research is suggested to involve a larger sample size and more diverse variables to strengthen the findings.

. The Agropolitan Program based on corn commodities in Gorontalo Province aims to enhance agricultural productivity, improve farmers’ welfare, and strengthen the competitiveness of corn. This study examines the progress of program implementation and its impact on production, quality, export volume, and competitiveness. A quantitative approach was employed, utilizing SWOT analysis and the Revealed Comparative Advantage (RCA) method. Data were obtained from the Central Bureau of Statistics, relevant institutions, as well as limited observations and interviews.The results indicate that the Agropolitan Program has contributed positively to the expansion of harvested areas and increased corn production, particularly during the 2020–2024 period. This increase is not only evident in terms of quantity but has also begun to show improvements in the quality of yields, although these improvements are not yet evenly distributed across regions. However, export performance remains fluctuating, with unstable RCA values, indicating that the competitiveness of corn in the international market still faces various challenges.This condition is influenced by limitations in logistics infrastructure, weak farmer institutions, dependence on middlemen, and the suboptimal integration of the value chain from upstream to downstream. In addition, access to technology, financing, and market information remains a significant constraint that needs to be addressed. It is concluded that the success of the program requires strengthening institutional capacity, improving distribution efficiency, and implementing sustainable and integrated export policies to support the stability and long-term competitiveness of corn.

This study aims to analyze the influence of incentives and physical work environment on employee performance with motivation as a mediating variable at the Denpasar City Cultural Office. This study uses a quantitative approach with a survey method. The research population was all employees of the Denpasar Cultural Office totaling 54 people, all of whom were sampled using saturated sampling techniques. Data were collected through a questionnaire with a Likert scale and analyzed using Structural Equation Modeling based on Partial Least Square (SEM-PLS). The results of the study showed that incentives had a positive and significant effect on employee performance, while the physical work environment did not have a significant effect on employee performance. In addition, motivation has a positive and significant effect on employee performance. Mediation testing showed that motivation was able to mediate the influence of incentives on employee performance, but was unable to mediate the influence of the physical work environment on employee performance. These findings indicate that improving employee performance is more effective through providing the right incentives and increasing work motivation compared to improving the physical work environment alone.

This study is motivated by the importance of the relationship between reading and speaking skills in Arabic language learning. Reading, as a receptive skill, plays a significant role in enriching vocabulary, understanding language structures, and constructing meaning, which in turn affects speaking ability as a productive skill. At Baitul Hidayah Islamic Boarding School in Bandung, variations were observed in students’ abilities in reading Arabic texts and speaking Arabic, raising questions about the existence of a relationship between these two skills. This study aims to determine whether there is an influence of Arabic reading skills on Arabic speaking skills among fifth-grade students (Class V-A) in the 2024/2025 academic year. This research employs a quantitative approach with a correlational design. The subjects of the study consisted of all 28 students in Class V-A, selected using a saturated sampling technique. Data were collected through reading skill tests and speaking skill tests, and subsequently analyzed using descriptive statistics and the Spearman rank correlation test. The results indicate a significant relationship with a strong level of correlation between Arabic reading skills and Arabic speaking skills. This is evidenced by the correlation coefficient (r-value) of 0.824, which is higher than the r-table value at a 5% significance level (0.374). It is recommended that the development of reading skills be more systematically integrated with speaking practice. Further research is suggested to involve a larger sample size and more diverse variables to strengthen the findings.

This study aims to examine the impact of digital transformation in accounting and the effectiveness of internal control systems on the quality of financial reports in an integrated logistics services company. The method used is a quantitative approach using Structural Equation Modeling-Partial Least Squares (SEM-PLS), with data collected from 35 respondents who are involved in financial and accounting activities within the company. The analysis focuses on evaluating the relationships between digital transformation, internal control systems, and financial reporting quality. The research findings indicate that digital transformation in accounting (coefficient = 0.658; p-value = 0.000) and internal control systems (coefficient = 0.308; p-value = 0.023) have a positive and significant effect on the quality of financial reports. Furthermore, the coefficient of determination (R²) value of 0.822 shows that both independent variables are able to explain 82.2% of the variation in financial report quality, while the remaining percentage is influenced by other factors outside the model. These results confirm that the implementation of digital technology supported by an effective internal control system can significantly improve the accuracy, relevance, timeliness, and reliability of financial reporting in organizations.

Community dues are a form of public participation in supporting social activities and neighborhood development. However, low participation in paying dues remains a common issue in many communities. This study aims to analyze the role of community awareness and the management system of youth organizations in improving the effectiveness of dues collection in Neighborhood 15, Geluran, Sidoarjo. The method used is Asset-Based Community Development (ABCD), with data collected through observation, interviews, and focus group discussions. The results show that increased community awareness, supported by continuous socialization, has positively influenced residents’ perceptions, transforming dues from being seen as a burden into a shared responsibility. In addition, improvements in management systems, including transparent financial recording and regular reporting, have strengthened public trust. The findings also indicate a strong relationship between awareness and management systems, where transparency enhances trust and encourages higher participation. Furthermore, the ABCD approach successfully utilizes local assets such as youth involvement and social solidarity, leading to strengthened community engagement and the emergence of local leadership. Despite these improvements, some residents still show inconsistent participation, indicating the need for continuous efforts to sustain the program. This study highlights the importance of integrating awareness-building and transparent management to achieve sustainable community participation.

The purpose of this study was to determine the direct influence of work motivation on work ethic and ethical responsibility, the influence of ethical responsibility on work ethic, and the indirect influence of work motivation on work ethic through ethical responsibility as an intervening variable on employees at the Human Resources Development Agency of Jambi Province. The method used was quantitative research. The results of the study showed that work motivation towards work ethic had a significance value of 0.000 (P <0.05), work motivation towards ethical responsibility had a significance value of 0.000 (P <0.05), and ethical responsibility towards work ethic had a significance value of 0.000 (P <0.05). Furthermore, the indirect effect of work motivation on work ethic through the ethics of responsibility has a significance value of 0.000 (P <0.05), so that work motivation influences work ethic through the ethics of responsibility as an intervening variable. In conclusion, work motivation influences work ethic through the ethics of responsibility as an intervening variable for employees at the Human Resources Development Agency of Jambi Province.

This study aims to explore the role of pet attachment among cat owners in Palembang, focusing on how emotional bonds are formed, interpreted, and influence psychological well-being. A qualitative approach was employed using purposive sampling to select two main participants who had high interaction intensity with their cats, along with additional informants from family members and neighbors. Data were collected through in-depth interviews, observations, and documentation, then analyzed thematically with source triangulation to ensure validity. The findings reveal that pet attachment develops through daily interactions such as feeding, cleaning, playing, and monitoring the cat’s health. Cats are perceived not only as domestic animals but also as companions that provide psychological comfort, emotional support, and stress reduction. Factors shaping attachment include emotional needs, intensity of daily interaction, empathy toward the pet’s condition, long-term caregiving commitment, and the perception of cats as significant companions. The duration of ownership strengthens attachment quality, while the loss of a pet triggers profound grief comparable to losing a family member. Moreover, pet attachment influences family dynamics and social identity, portraying owners as caring and empathetic individuals. In conclusion, pet attachment among cat owners in Palembang is a complex psychological phenomenon involving emotional, social, and behavioral dimensions. The relationship between humans and cats extends beyond utilitarian functions, evolving into deep affective bonds that serve as coping mechanisms and psychosocial support in urban life. These findings enrich the literature on human-animal relationships and highlight the therapeutic and emotional value of pets in modern society.

This study aims to analyze the influence of the implementation of the Merdeka Belajar Kampus Merdeka (MBKM) Internship Program and soft skills on the work readiness of students at Universitas Ichsan Sidenreng Rappang, with internship experience as a mediating variable. The research employed a quantitative approach using Structural Equation Modeling (SEM) with AMOS. The study population consisted of 139 students who participated in the MBKM Internship Program in batches I and II, with samples determined through purposive sampling. The results reveal that the MBKM Internship Program has a positive and significant effect on both internship experience and students’ work readiness. Soft skills have a positive and significant effect on internship experience but do not directly influence work readiness. Furthermore, internship experience has a positive and significant effect on work readiness and acts as a mediating variable in the relationship between the MBKM program and soft skills with work readiness. This study provides practical contributions for students in optimizing internship experiences and soft skill development, for universities in evaluating MBKM program implementation, and for industries in designing internship programs that are relevant to labor market demands

This study aims to test the influence of digital literacy and the use of accounting applications on the effectiveness of MSME information systems with user competence as a mediating variable. The research sample amounted to 100 MSME actors in Gresik City who were selected using purposive sampling techniques according to the research criteria. Data testing was carried out using a quantitative approach using the Structural Equation Modeling–Partial Least Square (SEM-PLS) method through the SmartPLS application. The results of the study show that digital literacy and the use of accounting applications have a positive effect on the effectiveness of MSME information systems. Meanwhile, user competence does not have a significant effect and is unable to mediate the influence of digital literacy and the use of accounting applications on the effectiveness of information systems. This research is expected to provide benefits for MSME actors in increasing the use of digital technology and accounting applications, as well as become an academic reference for future research. The limitations of this study lie in the scope of the MSME scale, which has not considered external factors, and the research model that has not fully explained the role of user competence as a mediating variable.

This study aims to analyze the contribution of Regional Original Revenue (PAD) sources, the growth of PAD, and the level of regional fiscal independence in Tanjung Jabung Barat Regency during the 2017–2024 period. The PAD sources examined include local taxes, regional retributions, returns from separated regional assets, and other legitimate PAD. The data used in this study are secondary data in the form of Budget Realization Reports (LRA) of Tanjung Jabung Barat Regency for the period 2017–2024, obtained from the Regional Revenue Agency (Bapenda) of Tanjung Jabung Barat and the Directorate General of Fiscal Balance. This research employs a quantitative descriptive approach. The analytical techniques used include contribution analysis of PAD sources (local taxes, regional retributions, returns from separated regional assets, and other legitimate PAD), PAD growth analysis, and fiscal independence ratio analysis. The results indicate that PAD is predominantly contributed by other legitimate PAD, accounting for 62.54% of total PAD, followed by local taxes contributing 26.06%, while regional retributions and returns from separated regional assets contribute relatively low proportions. The growth of PAD during the study period shows fluctuations influenced by economic conditions, including the impact of the COVID-19 pandemic. Furthermore, the level of fiscal independence in Tanjung Jabung Barat Regency is categorized as very low, as reflected in the high dependence on transfer funds from the central government and other governmental assistance.