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The objective of this study is to directly analyze and illustrate the compositioneof the auditecommittee, which consists of financial knowledge, independence and the quantity of members on the committee, concerning the financial statement quality of energy sector industries listed on the IDX in 2023-2024.High-quality financial statements are a crucial component reflecting the outcome of the accounting process and are vital for stakeholders in decision-making. Despite regulatory requirements for audit committees, corporate financial statements in Indonesia often contain earnings management or accounting irregularities, indicating that the audit committee's very existence is insufficient to guarantee financial statements' quality. A numerical approach with a causal-comparative approach is utilized in this investigation. The secondary quantitative data are obtained from companies’ yearly financial statements, annual reports, and corporate governance disclosures published on the official IDX website. The data are examined using EViews software for panel data regression, going through many steps, including descriptive statistics, classical assumption testing, panel data model selection, and regression analysis for hypothesis testing. The audit committee's size, objectivity, and financial acumen make up the study's independent variables. Meanwhile, financial statement quality as the dependent variable is measured through earnings quality proxy using the discretionary accruals calculation approach (Jones model or Modified Jones model). Specifically, this research seeks to deliver theoretical and practical benefits for regulators in formulating corporate governance policies, give companies a comprehension of the importance of an effective audit committee, and help investors make informed investment choices.

Job placement is a brief and concise summary of the process of placing employees in positions that match their expertise, skills, and knowledge within an organization. Human capital refers to the knowledge, skills, competencies, and attributes of individuals that contribute to economic and social performance. Teamwork is one of the important factors in increasing effectiveness and productivity in an organizational environment. Employee performance is one of the main indicators in determining the success and competitiveness of an organization. This study aims to analyze the effect of job placement, human capital, and teamwork on employee performance at PT. Faithfull The Brand. This study was conducted at PT. Faithfull The Brand. The research population was employees of PT. Faithfull The Brand. The sample in this study was 87 respondents who were determined based on the Slovin formula. The data analysis technique used was multiple linear regression analysis using the SPSS program. The results of testing the hypothesis stated that job placement had a positive and significant effect on employee performance at PT. Faithfull The Brand, human capital had a positive and significant effect on employee performance at PT. Faithfull The Brand, and teamwork had a positive and significant effect on employee performance at PT. Faithfull The Brand.

The development of small and medium enterprises (SMEs) and household industries is often regarded as the economic foundation of a region. However, much of the existing research in Indonesia remains focused on quantitative descriptive analysis, while providing limited attention to spatial dynamics and interregional disparities. This study aims to critically evaluate the spatial distribution patterns of SMEs and household industries at the regency and city levels, with particular emphasis on clustering tendencies, unequal distribution, and their relationships with regional characteristics. A spatial analysis approach is employed to identify spatial autocorrelation and industrial clustering patterns, which is complemented by a structural analysis of infrastructure availability, market accessibility, and regional institutional capacity. The findings indicate that the distribution of SMEs and household industries is not geographically random, but rather forms clusters that are predominantly concentrated in areas with higher levels of accessibility and economic activity. This condition reflects spatial inequality that may exacerbate development disparities between regencies and cities. Furthermore, the results reveal that uniform industrial development policies are insufficient to accommodate the diverse spatial characteristics across regions. Therefore, this study underscores the importance of formulating spatially informed and context-sensitive policies for the development of SMEs and household industries in order to promote more balanced and sustainable regional industrial development.

This study aims to examine the application of mocaf flour as a partial or complete substitute for wheat flour in the preparation of dadar gulung, a traditional Indonesian delicacy. The research is grounded in the potential of mocaf, which is gluten-free, rich in dietary fiber, and supports efforts to diversify food sources based on local commodities. A quantitative experimental method was employed with three flour formulations 50% wheat : 50% mocaf, 25% wheat : 75% mocaf, and 100% mocaf evaluated through organoleptic testing by 25 panelists with varying levels of experience. The assessment parameters included color, aroma, taste, texture, and overall perception. The findings indicate that the formulation containing 100% achieved the highest overall score, followed by the 75% mocaf and 25% wheat blend, while the 50% mocaf and 50% wheat formulation ranked lowest. These results suggest that a dominant proportion of mocaf can maintain the sensory quality of the product, although full substitution requires further optimization to enhance consumer acceptance. This research contributes to the development of healthier innovations in traditional foods, offers a gluten-free alternative for individuals with dietary restrictions, and promotes the sustainable utilization of local resources.

The enactment of Law Number 1 of 2023 concerning the Criminal Code brought fundamental changes to the regulation of the crime of adultery in Indonesia. The expansion of the scope of criminalization, including regulations regarding extramarital relationships, has given rise to debate regarding its compliance with the principles of the formation of laws and regulations and its impact on criminal law enforcement. This study aims to analyze the provisions of the adultery article in the new Criminal Code from the perspective of the principles of the formation of laws and regulations and assess its implications for the effectiveness of the criminal justice system. This study uses a normative legal research method with a legislative and conceptual approach. Legal materials were obtained through literature studies and analyzed qualitatively and juridically. The results show that the regulation of the crime of adultery in the new Criminal Code has a clear normative purpose, but still leaves issues regarding the clarity of formulation, legal certainty, and potential human rights violations. Furthermore, the application of the adultery article has the potential to create obstacles in law enforcement practices, particularly related to evidence, caseload, and the legitimacy of the criminal justice system. Therefore, further evaluation is needed to ensure that these regulations align with the principles of sound legislative development and ensure legal justice.

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Historically, water resource management in Indonesia has faced significant complexities, often dominated by commercialization and investment-oriented policies that threaten the fundamental rights of farmers. The Constitutional Court’s decision to annul the previous Water Resources Law marks a crucial turning point, demanding a comprehensive policy reformulation. This entails a shift from a market-based paradigm to one grounded in human rights and social welfare, reaffirming state sovereignty over water for the prosperity of the people. The urgency of this reformulation is compounded by the imminent threat of climate change, which introduces high uncertainty into the hydrological cycle—manifesting as extreme droughts and floods—thereby directly impacting the agricultural sector. This research aims to formulate a climate-adaptive water resource management policy that secures the priority rights of farmers. Employing a Normative Legal Research Method with Statutory and Conceptual Approaches, the findings present a new, holistic legal and institu-tional framework. This framework centers on two pillars: first, the firm assertion and absolute legal protection of irrigation water allocation for farmers, even during periods of scarcity; and second, the adoption of a Climate-Adaptive Governance Model. This governance model integrates a unified climate monitoring system, resilient water infrastructure, and the empowerment of Water User Associations (P3A) at the grassroots level to independently respond to shifting climate patterns. This reformulation is essential for achieving water management that is just, sustainable, and effective in maintaining national food security

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in Indonesia's economic development, particularly in developing products based on local wisdom. Toko Jayabaru is an MSME that markets Maumere's signature souvenirs made from traditional ikat woven fabric, facing various challenges and opportunities amid business and tourism dynamics. This study aims to identify internal and external factors affecting Toko Jayabaru's performance and formulate appropriate business development strategies through SWOT analysis. The research employs a qualitative descriptive approach with data collection through in-depth interviews with the owner and management of Toko Jayabaru. Data analysis uses the SWOT framework (Strengths, Weaknesses, Opportunities, Threats) to identify the business's strategic position and formulate alternative development strategies. Toko Jayabaru's main strengths lie in strong local cultural identity, authentic product quality, and adequate business experience. Weaknesses include limited digital marketing, restricted production capacity, and lack of derivative product variations. Opportunities encompass Flores tourism sector growth, increasing interest in local products, and potential strategic collaborations. Main threats are competition from similar products, influx of imitation products, and dependence on tourism sector fluctuations. Recommended development strategies include strengthening branding through storytelling, diversifying woven derivative products, optimizing digital marketing, strategic collaboration with tourism stakeholders, enhancing human resource capacity, and implementing customer loyalty programs. Implementation of these strategies is expected to increase MSME competitiveness while preserving Maumere's local culture.

Fore Coffee's #FOREsponsible campaign prioritizes the principle of environmental conservation. They collaborate specifically with a company called Robries, which processes plastic waste into valuable products such as furniture and home decor. This study aims to determine how much influence the #FOREsponsible public relations campaign message has on Fore Coffee's brand image. The theory used is the Campaign Message theory (variable X) in accordance with Venus's research (2019), with indicators including Message Content, Message Structure, and Message Frame. Brand image (variable Y) is measured based on the dimensions of strength, favorability, and uniqueness in accordance with Keller's theory (2013). This study uses a quantitative approach with a survey method, namely by distributing questionnaires to 94 samples selected using the Slovin formula, probability sampling techniques, and simple random sampling methods. The collected data were then analyzed using simple linear regression techniques. The results of the analysis show the influence of variable X (Campaign Message) on variable Y (Brand Image). From the results of simple linear regression, the R Square value (coefficient of determination) was obtained at 63.3%, which means that approximately 63.3% of the influence on Fore Coffee's brand image comes from the #FOREsponsible campaign message on Instagram. While the remaining 37.7% is influenced by other factors not covered in this study. This proves that the campaign message has a significant influence on Fore Coffee's brand image.

General education at Islamic Religious Higher Education Institutions (PTKI) plays an important role in developing students’ critical thinking skills so they can analyze religious and social issues reflectively and contextually. However, learning practices in PTKI are still dominated by teacher-centered approaches and low cognitive achievement, which limits the development of analytical, evaluative, and problem-solving abilities. Meanwhile, studies show that integrating digital media, particularly video, can improve conceptual understanding, motivation, and cognitive engagement, yet a digital video-based meaningful learning model specifically designed for the PTKI context remains limited. Therefore, this study aims to formulate a Digital Video-Based Meaningful Learning Model (MPBBVD) to enhance students’ critical thinking skills. This research employed a literature review method by analyzing books, scientific articles, research reports, and digital sources related to meaningful learning, constructivism, multimedia learning, digital video use, and critical thinking development. Data were analyzed descriptively and qualitatively to identify the theoretical foundations, learning syntax, and design principles of the model. The findings indicate that MPBBVD integrates Ausubel’s Meaningful Learning theory, constructivist perspectives from Piaget, Vygotsky, and Bruner, Mayer’s Multimedia Learning theory, and the critical thinking framework of Facione and Ennis. The model uses digital video as the main learning medium and applies the ACTIVE stages (Attend, Connect, Think, Interpret, Verify, Evaluate) to promote contextual and interactive learning. Integrating pre-, during-, and post-video activities supports knowledge construction, reduces cognitive load, and increases student engagement, contributing theoretically and practically to improving critical thinking in PTKI in the Industrial Revolution 4.0 era.

This article examines the limitation of transparency within the Indonesian House of Representatives (DPR) during the formulation of the Job Creation Act (Law No. 11 of 2020) and its implications for legislative performance and public participation. Transparency represents a fundamental requirement in a democratic legal system as it ensures accountability, public oversight, and the legitimacy of legal products. However, the legislative process of the Job Creation Act demonstrated significant procedural issues, including inconsistent draft versions, restricted access to essential documents, accelerated deliberation, and the marginalization of meaningful public participation. This study highlights how these limitations hinder the public’s constitutional rights, weaken legislative oversight, and create asymmetrical power relations that enable elite dominance in policymaking. The lack of transparency also led to procedural defects acknowledged by the Constitutional Court, reflecting a systemic decline in democratic legislative practices. Using a normative juridical method supported by legislative analysis and doctrinal studies, this paper argues that the absence of transparency not only reduces the quality of participation but also erodes the legitimacy and accountability of the DPR. The findings emphasize the urgent need for open access to legislative documents, inclusive public consultation, and strengthened accountability mechanisms to ensure democratic and lawful policy making.  

Tourism is one of the sectors that plays an important role in boosting economic growth through travel activities and destination exploration. Tourists' preferences for nature-based tourism options, such as mountain hiking or beach tourism, are influenced by various factors, ranging from personal experiences and recreational interests to social characteristics. Therefore, a technology-based approach is needed to predict destination choice tendencies more accurately. As artificial intelligence technology develops, deep learning methods have been widely used in classification processes due to their ability to process large amounts of data and recognize complex patterns. In this study, a Multilayer Perceptron (MLP) model is used to classify tourists' preferences between mountain or beach destinations based on a survey dataset. The research stages include data processing, data splitting using a train-test split, model training, and performance evaluation using accuracy, precision, recall, and F1-score. The test results show that the MLP model is capable of achieving an accuracy rate of 99%, confirming that deep learning methods are effective in automatically mapping tourism preference trends. This research is expected to serve as a basis for the development of more personalized travel destination recommendation systems, as well as to support tourism management in formulating targeted promotional strategies.

This study discusses the phenomenon of digital entrepreneurship in the era of global climate awareness, focusing on the integration of artificial intelligence (AI) ethics, sustainable technology, and green innovation. The main issues raised are the fragmentation of analysis between digital business ethics, green economic opportunities, and technological challenges such as greenwashing, high AI energy consumption, and the digital divide. The purpose of this study is to formulate an interdisciplinary framework that combines ethical, technological, and sustainability dimensions to strengthen the role of digital entrepreneurs in achieving low-carbon development. The methods used include critical literature analysis, bibliometrics of 200 publications (2018-2025) using VOSviewer, and fuzzy logic-based simulations using the UNESCO AI ethics framework (2021) and the sustainable business model of Bocken et al. (2014). The results show four main research clusters: AI for Sustainable Innovation, Ethical Digital Business, Blockchain for Green Supply Chain, and Circular Digital Economy. The application of AI ethics increases the efficiency of green business decisions by up to 20%, consumer trust by 17%, and MSME participation by 14%. The synthesis of findings confirms that AI ethics acts as a conceptual mediator that strengthens the link between technological innovation and sustainability. In conclusion, ethical digital entrepreneurship has great potential as a driving force for Indonesia's green economy, but it requires digital ethics audit policies and the adoption of low-carbon technologies to address ethical and environmental risks in the AI era.

The rapid advancement of digital technology has fundamentally transformed civil legal interactions, making electronic documents such as instant messages, online transactions, and digital contracts primary forms of evidence in many civil disputes. However, their admissibility in judicial proceedings remains fraught with challenges concerning formal and material validity. This study aims to identify juridical and technical obstacles in digital evidence and to formulate an ideal model for civil procedural law that ensures reliable electronic proof. A normative-juridical approach with qualitative analysis was employed, combining doctrinal research through legislative review, jurisprudence, and scholarly literature with case studies of court decisions involving electronic evidence, particularly in divorce disputes. The findings reveal that inconsistent judicial treatment stems from the absence of specific procedural rules in Indonesia’s civil procedure framework still rooted in colonial-era HIR and RBg alongside limited digital infrastructure and low technological literacy among judicial actors. In response, the study proposes an integrated legal construction model featuring explicit provisions in the upcoming Civil Procedure Code, adoption of the functional equivalence principle, institutionalization of digital forensic experts in litigation, and procedural safeguards for vulnerable parties. The research concludes that only through holistic reform of the evidentiary paradigm can Indonesia’s civil justice system guarantee fairness, legal certainty, and relevance in the digital era.

This study aims to evaluate the effects of profitability, leverage, liquidity, and cash-flow shocks on the financial distress of companies in the hotel, restaurant, and tourism subsector listed on the Indonesia Stock Exchange during the period 2021 to 2024. The research approach employed is quantitative, using logistic regression analysis. The data analyzed are secondary data obtained from the annual financial statements of the respective companies. The results of the study indicate that, simultaneously, the four independent variables significantly influence financial distress. However, based on partial testing, each variable, namely Return on Assets (ROA), Debt to Equity Ratio (DER), Current Ratio (CR), and cash flow shock, does not show a significant relationship with financial distress. These findings imply that the risk of financial distress in this industry cannot be explained solely through a single financial indicator; instead, a more holistic approach is required. This study provides essential contributions to both management and investors in assessing companies' financial condition and formulating appropriate strategic decisions.

The phenomenon of children not attending school in Situhiang Village is still a serious problem that has an impact on the social, emotional, and sustainable development of children's education. This service program aims to design and implement mentoring based on the Asset Based Community Development (ABCD) approach by involving parents, teachers, and the community as the main subjects in overcoming the causes of children not attending school. The ABCD method is used through the stages of asset mapping, expectation formulation, strategy design, action plan determination, and implementation of continuous mentoring. The results of the activity showed that the main causes of school absenteeism were related to children's negative experiences, family economic conditions, and social environmental pressures. Mentoring has succeeded in increasing parental awareness, strengthening community support, and creating a safer, more comfortable, and child-friendly learning environment. This program also fosters the collective commitment of residents to maintain the sustainability of education through the formation of education care groups. These findings confirm that community empowerment through an asset-based approach is effective in reducing children's risk of school dropouts, increasing primary education participation, and encouraging children's social inclusion in the community.

The revision of the State-Owned Enterprises (SOE) Law fundamentally changes the concept of SOE losses by emphasizing that losses incurred in SOE operations constitute corporate losses, not state financial losses. This change has a direct impact on the construction of directors' accountability, which has often been associated with corruption when companies experience losses. This study aims to analyze the provisions of SOE directors' responsibilities based on Good Corporate Governance (GCG) principles within the new regulatory framework, as well as to examine the application of sanctions against directors who violate these principles and cause corporate losses. The study uses normative legal methods with statutory, conceptual, and case-based approaches. The analysis was conducted by examining the provisions of the Limited Liability Company Law, the revised SOE Law, related implementing regulations, and several important decisions, such as those concerning Jiwasraya, Asabri, Garuda Indonesia, and Pertamina-TPPI. The results show that the principles of GCG, fiduciary duty, and the Business Judgment Rule are the primary instruments in assessing directors' actions. Civil and administrative sanctions are the first line of defense for assessing directors' accountability, while criminal sanctions can only be imposed if there is an element of abuse of authority, conflict of interest, or other fraudulent acts. This research emphasizes the need for a clear distinction between business risks and unlawful acts to prevent directors from being criminalized for business decisions made in good faith and in accordance with good corporate governance principles. These findings are expected to serve as a reference in formulating state-owned enterprise policies and promoting more proportionate law enforcement against directors.

The Taman Candi is included in the category of active green open space (GOS). Based on this, it is necessary to carry out good maintenance aimed at maintaining the quality of facilities, both softscape and hardscape in the park. Maintenance in Taman Candi Ngawi Regency refers to the park maintenance standards by Arifin and Arifin (2005). Data processing was carried out using a quantitative method, namely using a work capacity calculation formula, aimed at measuring the suitability of work and worker effectiveness from the maintenance of the Taman Candi Ngawi Regency. The management of the Taman Candi in Ngawi Regency does not have a written maintenance schedule, so maintenance activities are carried out flexibly or according to the conditions in the field, and there are several activities that have not been carried out, the results show that there is still work that is not ideal from the work capacity and exceeds the ideal value in accordance with the standard of maintenance work capacity of Arifin and Arifin (2005). This is due to the lack of knowledge of workers about good and correct maintenance activities, the absence of a written schedule from the manager, and the lack of availability of tools.

This research investigates the Peak Particle Velocity (PPV) resulting from blasting operations at Pit Pinang, PT Bukit Baiduri Energi, employing two prediction approaches: Non-Linear Geometric Regression and the USBM Oriard’s Formula. Ground vibration measurements were recorded over a one-month period, from October 9 to November 8, 2025. The findings indicate that the non-linear regression model achieves a higher predictive accuracy of 78.62%, outperforming the USBM Oriard’s Formula, which reaches 68.2%. Variations between the observed and estimated PPV values were affected by factors such as the location of geophones, differences in explosive charges, and alterations in borehole depths. In addition, the study evaluates optimal explosive charge recommendations in accordance with SNI 7571:2010 standards to mitigate potential structural damage in surrounding areas. By highlighting these predictive discrepancies and providing practical guidance on charge management, the research offers valuable insights for improving blasting safety and minimizing vibration impacts on nearby infrastructure. The comparison of methods emphasizes the importance of selecting appropriate prediction models to ensure both operational efficiency and environmental safety.

This community service program aims to enhance students’ knowledge and awareness regarding natural cosmetic formulations through training on the development of a natural deodorant balm, “Nature DeoBalm.” The activity was conducted at the Entrepreneurship Laboratory of UIN Palangka Raya and involved fifth-semester students of the Biology Education Department as participants. The training integrates promotive and applicative approaches, combining theoretical education on the risks of synthetic deodorants with direct observation of the production process for natural deodorant balm. The program emphasized the use of safe, plant-based ingredients such as beeswax, coconut oil, shea butter, vitamin E, and essential oils, which are known for their antibacterial, moisturizing, and skin-protecting properties. The implementation included several stages: preparation, material presentation, demonstration of the formulation process, product observation, evaluation, and documentation. Results showed that students demonstrated increased understanding of natural cosmetic components, formulation techniques, and the benefits of natural deodorants. They also developed a heightened awareness of environmentally friendly personal care products and showed interest in exploring entrepreneurial opportunities in herbal-based cosmetics. This program highlights the importance of introducing natural cosmetic innovation in higher education environments as a way to build scientific literacy, practical skills, and entrepreneurial competence. Overall, the activity successfully provided meaningful learning experiences and promoted the utilization of natural ingredients as sustainable alternatives to synthetic deodorant products.