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The purpose of this study is to evaluate the deficiencies in the learning of accounting software at STIE Ganesha. This study will concentrate on factors that potentially hinder the integration of accounting software into the college curriculum. This research started in October 2024. Accounting students at STIE Ganesha are the research subjects. Qualitative research was conducted and data was collected through in-depth interviews. The results showed that learning accounting software has several problems. One of them is the lack of supporting resources and lack of technological infrastructure. In addition, students face difficulties in understanding and accessing accounting software required to meet the needs of the working world. To produce more efficient accounting software learning, this research emphasizes increasing resource capacity and improving supporting infrastructure. This research is expected to help STIE Ganesha develop methods to improve software-based accounting learning.

This study aims to analyze the implementation of leadership supervision in efforts to improve the performance quality of Civil Servants (PNS) in the Economic Affairs Section at the Regional Secretariat of Langkat Regency. The research findings indicate that the effectiveness of supervision greatly depends on clear objectives, performance indicators, periodic evaluations, and open communication between leaders and staff. Although there are challenges such as ineffective communication and imbalanced workloads, proposed solutions include improving communication and utilizing technology to enhance supervision and employee performance. Optimal supervision has been shown to play a key role in improving PNS performance, with an emphasis on monitoring, evaluation, and skill development. Despite challenges like limited resources and ineffective communication, solutions such as training, open communication, and technology can improve supervision efficiency. Most PNS show a positive attitude towards management and supervision, although there is still room for improvement in communication and skill development. Going forward, it is expected that supervision will become more structured, technology-based, and communicative to support the achievement of organizational goals more efficiently and enhance public service quality.

This research was conducted to determine the appropriate CV Restu Mande business strategy design using strengths, weaknesses, opportunities and threats (SWOT) analysis and the Business Model Canvas (BMC) in achieving export targets. The method used in this research is a descriptive qualitative method. Data collection carried out in this research was interviews with the leadership of CV Restu Mande, observation both directly and indirectly, and documentation. The SWOT analysis carried out in this research produces a SWOT matrix as a recommendation for CV Restu Mande's business strategy. The results of the SWOT analysis, SWOT matrix, and proposed new Business Model Canvas at CV Restu Mande are that in the customer segments section, target consumers are added in the form of Indonesian communities abroad, in the channels section, websites, international e-commerce and overseas retail need to be added, in the customer relationship section, rewards need to be added for resellers, dropshippers and loyal customers, in the key resources section we need to add production facilities, in the key activities section we need to add more interesting and detailed marketing activities, in the key partnership section we need to add agent collaboration. or distributors, loyal customers, production partners, and international trade consultants or experts, and in the cost structure section it is necessary to focus on investment in production facilities.

This study aims to analyze the development strategies of business units at Pondok Pesantren Manbaul Ulum Muncar Banyuwangi in realizing the economic independence of the pesantren. This research employs a qualitative approach with a descriptive method, using data collection techniques including in-depth interviews, participatory observation, and documentation. The data were analyzed using thematic analysis techniques, and data validity was strengthened through source and method triangulation. The findings reveal that the management strategies implemented include careful planning, systematic organizing, effective leadership, and directed controlling. The implementation of these strategies has successfully positioned the business units as productive economic centers that not only contribute financially to the sustainability of the pesantren’s operations but also serve as educational platforms for students to gain economic and entrepreneurial skills. Positive impacts can be seen through the increased welfare of students and administrators, as well as strengthened economic capacity within the surrounding community. However, challenges remain in the form of limited human resources, financial capital, and internal bureaucratic structures that require continuous improvement. In conclusion, professional management of business units becomes a key factor in building independent and competitive pesantren in the modern era.

This study aims to analyze the implementation of the fulfillment of socio-economic rights of the community in Rote Ndao Regency, as one of the underdeveloped regions in Indonesia, and to identify the obstacles faced by the local government in its efforts to fulfill them. Socio-economic rights, such as access to education, health, employment, and public services, are part of the human rights guaranteed by the constitution. However, their implementation often encounters various obstacles in areas with less developed socio-economic conditions. This study uses a qualitative method with a descriptive analytical approach. Data were collected through in-depth interviews, document studies, and field observations. The results of the study indicate that the implementation of socio-economic rights in Rote Ndao Regency is still not optimal. This can be seen from the low level of community access to educational facilities, health services, and basic infrastructure. On the other hand, the local government faces a number of significant obstacles, such as budget constraints, lack of adequate infrastructure, low quality of human resources, geographical barriers, and weak coordination between agencies. As a solution, this study recommends increasing budget allocations for priority sectors, developing basic infrastructure, improving the quality of human resources through education and training, and strengthening cross-sectoral coordination. In addition, active community involvement in the planning and implementation of development programs is also very important to improve the effectiveness of policies. The results of this study are expected to contribute to local governments and other stakeholders in formulating more effective strategies to accelerate the fulfillment of people's socio-economic rights, while improving the quality of life in Rote Ndao Regency.

This study aims to analyze the role of crowdfunding, impact investing, zakat, and waqf as alternative financing in supporting sustainable development in Indonesia. The research method used is qualitative descriptive with a case study approach based on secondary data from literature and empirical reports. The results show that crowdfunding mobilizes community funds for environmental projects such as mangrove conservation in Kalimantan, significantly reducing carbon emissions. Impact investing supports strategic sectors like Islamic fintech and affordable housing, creating both social and financial impact. Zakat contributes to improved welfare through skills training and healthcare services, while waqf supports the development of sustainable social infrastructure. However, the management of zakat and waqf faces challenges in transparency and public participation. This study bridges the literature gap with empirical evidence highlighting the effectiveness of alternative financing in sustainable development. The conclusion emphasizes the need for a strategic integration of alternative financing to accelerate the achievement of sustainable development goals in an inclusive manner.

Solar energy has emerged as a promising renewable energy source with significant potential to address energy challenges in developing countries. This paper aims to explore the potential and implementation of solar energy in these regions, focusing on both the opportunities and challenges associated with its adoption. A qualitative approach is used, examining case studies and existing literature on solar energy deployment in developing countries. The findings highlight that while solar energy offers a cost-effective and sustainable solution, barriers such as high initial investment, lack of infrastructure, and limited technical knowledge still hinder widespread adoption. The paper emphasizes the importance of supportive government policies, international partnerships, and education to accelerate the implementation of solar energy technologies. The significance of this research lies in providing insights for policymakers and stakeholders to design effective strategies that promote the use of renewable energy in developing countries, ultimately contributing to sustainable development.

This study aims to examine the development of clean water infrastructure in Dumai City to fulfill the community's clean water requirements. The clean water infrastructure possessed by the City of Dumai has failed to satisfy the comprehensive needs of the population. Consequently, the government addresses this issue by developing air infrastructure and implementing additional measures to resolve it. This scientific endeavor employs a descriptive qualitative method and the researcher’s observation. The study's findings reveal that PDAM Tirta Dumai Bersemai in Dumai City has failed to satisfy the water requirements of its residents. Consequently, development is requisite via multiple initiatives, including the establishment of a Drinking Water Supply System (SPAM) through Public Private Partnership (PPP), the National Urban Water Supply Project (NUSWP), and Regional SPAM Development via DUROLIS Regional SPAM (Dumai - Rokan Hilir – Bengkalis).

The implementation of digital technology in the judiciary system has become a cornerstone of public service improvement. This study examines the effectiveness of the E-Court application in optimizing public service quality at the Class 1A District Court of Batam City. The research employs a qualitative approach, utilizing data gathered through interviews, observations, and document analysis. Findings indicate that the E-Court application significantly enhances the accessibility, efficiency, and transparency of court services by reducing processing times, minimizing manual paperwork, and fostering accountability. However, challenges such as technical limitations, digital literacy gaps, and resource constraints impede its full potential. Recommendations include infrastructure enhancement, comprehensive user training, and policy support to maximize the benefits of digital integration in public service delivery. This study contributes to understanding the transformative role of technology in judicial administration and its impact on public satisfaction.

This research examines the strategies implemented by the Batam City Government in improving illegal urban settlements, with a focus on informal housing areas. The rapid urbanization and migration to Batam have led to the development of informal settlements, which often lack proper infrastructure, housing quality, and access to basic services. This study aims to assess the effectiveness of government programs aimed at improving these areas, particularly through initiatives focused on housing quality enhancement and urban planning. Through a case study approach, the research explores policy frameworks, stakeholder involvement, and community participation in the improvement process. The findings highlight key challenges and opportunities in addressing informal settlements, providing recommendations for better integration of these areas into the formal urban fabric. Ultimately, the research seeks to contribute to the understanding of sustainable urban development strategies for cities facing similar issues of informal settlement growth.

This study evaluates the efficacy of Smart Governance implementation in enhancing public services in Batam City. Smart governance, a principal facet of the smart city paradigm, seeks to enhance efficiency, transparency, responsiveness, and accountability by the utilisation of information technology. Batam City, strategically positioned as an economic and trade hub, is dedicated to implementing smart governance concepts to enhance the quality of its public services. This research employs a descriptive methodology with qualitative analysis to assess the strategic measures implemented, including the digitalisation of public services, transparency and budget management, integrated data management, and enhanced community participation.The findings indicate that the adoption of smart governance in Batam has effectively enhanced administrative efficiency and transparency in public services. Nonetheless, difficulties such as the digital infrastructure deficit in remote regions and insufficient digital literacy within the population remain significant impediments. This research recommends enhancing digital infrastructure, creating more user-friendly applications, and implementing digital literacy training programs for the community.  With an appropriate strategy, Batam City may persist in advancing Smart Governance as a sustainable smart city paradigm.

This research explores the dynamics of public administration in Indonesia by comparing the roles and interactions of the formal and informal sectors in service delivery. Utilizing a qualitative approach, the study examines how these two sectors function independently and collaboratively within the broader context of governance. Data were collected through semi-structured interviews and focus group discussions with stakeholders from both sectors, including government officials, community leaders, and informal service providers. The findings reveal that while the formal sector is essential for providing structured public services and ensuring accountability, it often faces challenges such as bureaucratic inefficiencies and limited responsiveness to local needs. In contrast, the informal sector plays a critical role in addressing gaps left by formal institutions, offering agile and community-driven solutions, particularly in underserved areas. However, the informal sector also encounters significant challenges, including a lack of recognition and resources, which can hinder its effectiveness. The study highlights the importance of fostering collaboration between the formal and informal sectors to enhance public service delivery. By integrating the strengths of both sectors, it is possible to create a more responsive and effective public administration system. The research emphasizes that recognizing and supporting the informal sector as a complement to the formal sector is crucial for improving governance outcomes in Indonesia. The study provides actionable recommendations for policymakers to promote synergy between these sectors, ultimately leading to better public services that meet the diverse needs of the Indonesian population.

The seismic and magnetic data are well known for the investigation of tectonic structures and their directions on surface and subsurface, a methodological approach integrated the seismic and magnetic data interpretation combined with field measurement on cracked building and its underlying substratum, represented by Agadez sandstones and basement. The extraction of seismic lineaments from West African seismic map showed the seismic directions oriented NW-SE (N135 to N160°), passing through the studied area. The structural interpretation of magnetic map show that the Agadez region is also affected by the subsurface lineaments mainly oriented in NW-SE (N135°) directions, which are similar to the identified seismic lineaments in the same zone. A structural study carried out on the Agadez sandstones and the underlying basement, showed that faults and fractures oriented N120° to N165°, affect both the basement of the Aïr Mountains and the sandstone for­mations on which the city of Agadez is built. These observations showed that building cracking in Agadez region has a higher propagation tendency according to the directions rang­ing from NW-SE (N135°) to NNW-SSE (N165°). Therefore, the buildings cracking has a stronger propagation component according to these mean directions those are not recommended for building. To prevent and reduce the risks related to building cracking in Agadez region, it is highly recommended to build in the minor directions of cracking propagation which correspond to NE and SW directions.

The Online Document Information System (Si-DOI) represents a digital innovation aimed at improving the quality of population administration services. This research analyzes the implementation and performance of Si-DOI at the Population and Civil Registration Office of Palangka Raya City. The research methodology employs a qualitative descriptive approach with a case study design, utilizing data collection techniques through in-depth interviews, observation, and documentation. Research respondents include office employees, service users, and relevant stakeholders. The findings indicate that Si-DOI implementation has facilitated document access, accelerated administrative processes, and enhanced public service transparency. However, several technical constraints and infrastructure limitations still require improvement. The research recommends system capacity enhancement, human resource development, and continuous updates to optimize Si-DOI performance. The conclusion suggests that Si-DOI has the potential to become an effective population administration information system, but requires ongoing commitment to development and improvement.

The rise of digital media, particularly social media like Instagram, has transformed how beauty products are marketed and consumed. This research aims to investigate the influence of beauty tutorial video content on Instagram on the purchasing interest of cosmetic products among students in the Department of Beauty and Makeup Education at Universitas Negeri Padang. A quantitative methodology was employed, involving a sample of 31 respondents who completed a structured questionnaire. The findings revealed a significant positive correlation between the video content and purchase interest, indicating that engaging tutorial content effectively drives students' interest in buying cosmetic products. This study contributes to understanding the impact of social media marketing on consumer behavior in the beauty industry and suggests that brands leverage such platforms to enhance consumer engagement and sales. The implication of this research is to assess the extent to which beauty tutorial content on Instagram influences the purchasing interest in facial cosmetics among students in the Department of Beauty and Makeup Education at Universitas Negeri Padang. Therefore, it aims to provide insight into how significantly beauty tutorial content on Instagram affects the purchasing interest in facial cosmetics among students in the Department of Beauty and Makeup Education at Universitas Negeri Padang.

The rapid advancement of digital technology has transformed how public services are delivered and accessed. This research examines the relationship between education levels and public awareness concerning adopting digital-based public services. In the digital transformation era, understanding the factors that influence the adoption of digital public services is crucial for improving the effectiveness of e-government implementation. This study surveyed 500 respondents from various demographic groups across multiple regions through a quantitative approach, utilizing stratified random sampling to ensure representation. The research employed a structured questionnaire and analyzed the data using multiple regression analysis and Structural Equation Modeling (SEM). The findings reveal a significant positive correlation (r = 0.76, p < 0.001) between educational background and digital service adoption rates. Additionally, public awareness emerged as a crucial mediating factor, explaining 45% of the variance in digital service utilization patterns. The study also identified key barriers to adoption, including digital literacy gaps and accessibility challenges, particularly among lower education groups. These findings provide valuable insights for policymakers and public service administrators in developing targeted strategies to enhance digital service adoption. The research contributes to the growing body of literature on e-government implementation and digital transformation in public services, while offering practical recommendations for improving public service delivery in the digital age.

This study examines the effectiveness of e-government implementation in improving public service quality in Makassar City Government. The rapid development of information technology has prompted local governments to adopt e-government systems, yet their effectiveness in enhancing public service delivery requires comprehensive evaluation. This research employs a mixed-method approach, combining qualitative and quantitative data collection through interviews with government officials, surveys of 200 citizens, and direct observation of e-government services. The findings reveal that Makassar's e-government initiatives have significantly improved service delivery efficiency, with 75% of users reporting increased satisfaction in public services. However, challenges persist, including digital literacy gaps among citizens and occasional technical infrastructure issues. The study identifies key success factors such as strong leadership commitment, adequate IT infrastructure, and regular system updates. These findings contribute to the growing knowledge on e-government implementation in developing regions and provide practical recommendations for local governments seeking to enhance their digital service delivery systems.

This study investigates the role of profit-based tangible assets and sales growth (ProTAPP) in enhancing the relationship between market ratios and financing decisions in property and real estate companies across Southeast Asia from 2019-2023. Using agency theory, pecking order theory, and trade-off theory, the research examines how EPS, TATO, and CR influence DER, with ProTAPP serving as a mediating variable. The analysis, based on panel data from ASEAN countries including Indonesia, Malaysia, Thailand, and Singapore, aims to provide practical insights for investors, corporate managers, and policymakers in optimizing financing strategies within the property and real estate sector. The study emphasizes the significance of tangible assets and sales growth dynamics in financial decision-making for achieving an optimal capital structure. Findings reveal that ProTAPP significantly mediates the relationship between EPS, TATO, CR, and DER in Southeast Asian property and real estate firms. The impact of these independent variables on DER through ProTAPP varies by country, reflecting specific market dynamics and company strategies. These results offer valuable guidance for developing more effective financing strategies in the sector.

This study aims to analyze the impact of ownership structure and corporate social responsibility (CSR) on the profitability and firm value of companies listed on the Indonesia Stock Exchange. Utilizing the latest data from annual reports published between 2021 and 2023, this research employs multiple regression analysis to test the proposed hypotheses. The findings reveal that (1) ownership structure has a positive and significant effect on the firm's profitability, indicating that diversified ownership can enhance financial performance; (2) corporate social responsibility positively and significantly influences profitability, suggesting that companies engaged in CSR initiatives tend to be more profitable; (3) ownership structure does not have a significant impact on firm value, indicating that other factors may be more dominant in market valuation; (4) corporate social responsibility positively and significantly affects firm value, implying that investment in CSR can enhance positive investor perceptions; and (5) specifically, corporate social responsibility has a positive and significant impact on the firm value in the manufacturing sector listed on the Indonesia Stock Exchange. These findings emphasize the importance of sound ownership strategies and a commitment to social responsibility as key factors in enhancing both profitability and firm value.

The notary profession in Indonesia is experiencing a critical transformation driven by technological advancements, changing legal landscapes, and the imperative of modernization. This research comprehensively examines the current regulatory framework governing notaries, analyzing the multifaceted challenges and potential opportunities for substantive reform in the contemporary legal ecosystem.The study employs a mixed-method approach, integrating qualitative legal analysis, comparative research, and empirical investigation to provide a holistic understanding of the notary profession's evolving role. Through in-depth examination of existing regulations, stakeholder interviews, and comparative international perspectives, the research identifies key systemic barriers and innovative pathways for professional development.Critical findings reveal significant challenges, including technological adaptation gaps, regulatory inflexibility, and inconsistent professional standards. The research highlights the urgent need for a dynamic regulatory approach that balances traditional legal principles with emerging digital authentication technologies. Key opportunities emerge in areas such as blockchain-based document verification, comprehensive digital skills training, and adaptive professional development frameworks.The study proposes a comprehensive reformation strategy encompassing technological infrastructure development, professional skills enhancement, and regulatory modernization. Recommendations include establishing dedicated innovation units, implementing mandatory technology training programs, and creating flexible regulatory mechanisms that can rapidly respond to technological and professional landscape changes. By providing a nuanced analysis of the notary profession's current state and future potential, this research contributes critical insights to the discourse on legal professional modernization in Indonesia. The findings underscore the essential role of strategic, forward-looking reforms in ensuring the continued relevance, effectiveness, and integrity of notarial services in the digital era.