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In response to the escalating challenge of packaging waste in the beauty industry, The Body Shop Indonesia has implemented a Green Marketing Mix through its Bring Back Our Bottles (BBOB) and Refill Station programs. This study aims to analyze the strategic implementation of this approach, assess consumer perceptions and engagement, and explore the inherent challenges and opportunities for future development. Employing a qualitative case study approach, the research collected data from five respondents who are The Body Shop consumers with prior participation in either the BBOB or Refill Station programs. Data were gathered through semi-structured interviews, observation, and a comprehensive literature review. Thematic analysis was subsequently performed, with findings validated through source and method triangulation. The results indicate that The Body Shop’s Green Marketing Mix has been effectively implemented, particularly in the elements of product (environmentally friendly packaging), promotion (campaigns via digital and print media), and physical evidence (store design that promotes a natural ambiance). Despite positive consumer responses and a strengthened brand image, persistent obstacles were identified, including limited access to program locations and insufficient information dissemination. The programs were found to be effective in enhancing customer loyalty and hold significant potential for expansion, particularly through targeted education and collaborative initiatives with youth communities. This study recommends expanding the programs’ geographical coverage, strengthening digital communication, and establishing strategic community partnerships. The findings are expected to make a meaningful contribution to the development of sustainable green marketing strategies within the beauty industry.

The rapid growth of social media has created new opportunities for Generation Z entrepreneurs to build business identity and brand image through digital content. One of the most popular platforms among this generation is TikTok, a short-form video platform characterized by high interactivity and strong viral potential. TikTok is not only used as an entertainment medium but also as a strategic tool for developing business personal branding. However, the utilization of TikTok by Generation Z entrepreneurs has not yet been optimal, particularly in implementing structured and consistent content marketing strategies. This study aims to analyze the use of TikTok and content marketing strategies in building personal branding among Generation Z entrepreneurs. The research employs a descriptive qualitative method with a literature review approach, examining various academic sources, research articles, and relevant reports related to digital marketing and social media. The findings indicate that effective personal branding on TikTok is strongly influenced by the ability to create creative, authentic, informative, and audience-relevant content. In addition, consistency in content uploads and the effective use of TikTok features contribute to increased audience engagement, consumer trust, and business reach. This study is expected to provide insights and practical references for Generation Z entrepreneurs in designing effective and sustainable digital branding strategies in the creative economy era.

This study aims to understand how green accounting practices are constructed as a social reality within organizations and how environmental awareness develops through social interaction, organizational values, and culture. The research adopts an interpretive qualitative approach within the social construction paradigm (Berger & Luckmann, 1966). Data were collected through in-depth interviews, participant observation, and document analysis in organizations that have implemented sustainability reporting. The analysis employed an interpretive thematic approach to uncover the meanings underlying environmental accounting practices. The findings indicate that green accounting functions not only as a technical reporting instrument but also as a mechanism for shaping organizational moral and ecological awareness. Environmental awareness is constructed through three main stages: the externalization of sustainability values by leadership, objectivation through policies and reporting systems, and internalization within work behavior and organizational culture. Participatory, reflective, and innovation-oriented organizational cultures strengthen the substantive implementation of green accounting, whereas bureaucratic structures tend to produce symbolic practices or greenwashing. Theoretically, this study reinforces the view that accounting is a social practice that both shapes and is shaped by collective consciousness (Hopwood, 1992; Gray, 2010). Practically, the findings highlight the importance of visionary leadership and social learning spaces in fostering a sustainability-oriented organizational culture. Thus, green accounting is understood as a social process that plays a strategic role in realizing ethical, sustainable, and environmentally responsible organizations.

Local government accounting policies provide the foundation for financial reporting. The Budget Realization Report (LRA) compares budgeted and actual figures, with the resulting balance recorded as the Sisa Lebih Pembiayaan Anggaran (SILPA, excess financing surplus). This study in East Lombok Regency aims to quantify the SILPA in the 2024 APBD and to analyze the financial accounting policies used in its determination. A descriptive approach combining qualitative and quantitative methods was applied. Data were collected via structured interviews with local finance officials, observations, and document analysis of APBD financial reports. Qualitative data were reduced and presented to describe policy factors, while quantitative analysis computed the SILPA value. Results show the 2024 LRA recorded a SILPA of IDR 6,414,658,153.17, indicating unused budget funds. These funds will finance the 2025 budget deficit for investment and equity in regional companies. The accounting policy for SILPA determination considered key principles such as prudence, substance over form, and materiality, in accordance with government accounting standards (e.g. applying the conservatism principle to avoid recognizing uncertain revenues). This analysis highlights how regional financial policies influence the management of budget surpluses.

This study aims to analyze the internal and external conditions of Karel Workshop in Wairhubing, Sikka Regency, using a SWOT approach (Strengths, Weaknesses, Opportunities, and Threats) as a basis for formulating business development strategies. The research employed a qualitative descriptive method with data collected through in-depth interviews with the owner, employees, and customers, as well as secondary data from documents and official statistics. The findings indicate that Karel Workshop possesses several strengths, including meticulous service quality, strong interpersonal relationships with customers, and mechanic skills acquired through self-learning. However, the workshop also faces weaknesses such as limited equipment, the absence of a structured management system, and a lack of digital promotion. Opportunities that can be utilized include high public interest in motorcycle modification, potential motorcycle painting services, a strategic location, and possible partnerships with spare-part suppliers. Meanwhile, the main threats include rising spare-part prices, competition among workshops, and occupational safety risks. Overall, the study recommends strengthening digital promotion, improving business management, enhancing workshop facilities, and implementing safety standards to support the sustainable development of Karel Workshop. 

Activated carbon has been developed for supercapacitor electrode material due to their high degree of micro porosity and large surface area. The carbon source, preparation conditions such as temperature and atmosphere, and preparation method strongly influence the crystalline structure and the properties of carbon materials. This article is focused on the crystalline structure analysis of bamboo and coconut coir activated carbon The bamboo and coconut coir carbon were fabricated by using pyrolysis method. The activated bamboo carbon and activated coconut coir carbon were produced using a chemical activation method where H3PO4 solution as activator agent. Characterization of the physical/crystalline structure of the bamboo carbon (BC), and coconut coir carbon (CCC) and bamboo activated carbon (BAC), coconut coir activated carbon (CCAC) was determined using XRD measurement. The XRD spectra of BC and BAC indicate that the percentage crystallinity are 29.1%, and 18.4% respectively. For CCC and CCAC the percentage crystallinity are 11.3% and 13.2%, respectively. The interlayer spacing (dhkl) for BC is 4.05 Angstrom, and for BAC is 3,79 Angstrom. The crystallite height (Lc) for BAC is 6.64 Angstrom and for BC is 21.56 Angstrom. The interlayer spacing (dhkl) for CCC and CCAC are the same 4.05 Angstrom. The crystallite height (Lc) for CCAC is 4.96 and for CCC is 2.83 Angstrom.

This study aims to analyze the internal and external conditions of Karel Workshop in Wairhubing, Sikka Regency, using a SWOT approach (Strengths, Weaknesses, Opportunities, and Threats) as a basis for formulating business development strategies. The research employed a qualitative descriptive method with data collected through in-depth interviews with the owner, employees, and customers, as well as secondary data from documents and official statistics. The findings indicate that Karel Workshop possesses several strengths, including meticulous service quality, strong interpersonal relationships with customers, and mechanic skills acquired through self-learning. However, the workshop also faces weaknesses such as limited equipment, the absence of a structured management system, and a lack of digital promotion. Opportunities that can be utilized include high public interest in motorcycle modification, potential motorcycle painting services, a strategic location, and possible partnerships with spare-part suppliers. Meanwhile, the main threats include rising spare-part prices, competition among workshops, and occupational safety risks. Overall, the study recommends strengthening digital promotion, improving business management, enhancing workshop facilities, and implementing safety standards to support the sustainable development of Karel Workshop. 

The authority of the Religious Courts in Indonesia has undergone substantial transformation since the enactment of the 1974 Marriage Law, which serves as a foundational milestone in harmonizing the national legal system on family matters. Prior to this legislation, the jurisdiction of the Religious Courts was limited and influenced by legal dualism among customary law, Islamic law, and Western civil law inherited from the colonial period. This article examines how the Marriage Law initiated a shift in the structure and legitimacy of the Religious Courts and how their jurisdictional expansion reached a more comprehensive form through Law No. 7 of 1989 on Religious Courts and its subsequent amendments under Law No. 3 of 2006 and Law No. 50 of 2009. Using a normative juridical approach, this study analyzes statutory regulations, academic literature, and Islamic legal doctrines. The findings show that the Marriage Law provided the initial legal foundation for strengthening the Religious Courts' authority in handling family disputes, which was later expanded significantly to include inheritance, wills, grants, endowments (wakaf), alms (zakat), charitable donations (infaq and sadaqah), and Islamic economic matters during the legal reform era. This transformation not only reinforced the institutional structure of the Religious Courts but also improved access to justice for Muslim communities and supported the integration of Islamic law into Indonesia’s national legal framework. Therefore, the development of the Religious Courts’ authority after the Marriage Law reflects the dynamic modernization of the legal system and the harmonization between religious values and the rule of law in Indonesia.

This study aims to analyze the organizational structure, main tasks and functions, and challenges faced by the Legal Section in carrying out its role as a center for local government legal services. The research method used a qualitative approach through interviews with the Head of the Legal Section, direct observation in the work environment, and literature studies of various related documents and regulations. The results of the study indicate that the organizational structure of the Legal Section consists of functional positions, implementing officers, and temporary employees, each of which has a crucial role in supporting the legal product drafting process. However, the effectiveness of organizational performance still faces obstacles, particularly related to employee discipline, work ethic, and efforts to build a culture of bureaucratic integrity. The Head of the Legal Section emphasized that the quality of human resources is a key factor in determining the success of the process of harmonization of regulations and legal services. Thus, a sustainable apparatus development strategy and strengthening of the work system are needed so that the Legal Section can carry out its functions optimally in supporting the implementation of the Palangka Raya City government.

This study explores the integration of customary law and government regulations in environmental protection, emphasizing the role of community perceptions in shaping effective legal frameworks. Marginal ecosystems, such as coastal areas, urban fringes, and sacred natural sites, often face vulnerability due to fragmented governance systems that fail to coordinate customary practices with formal legal structures. The research investigates how integrating local traditions and state regulations can enhance biodiversity conservation, improve community engagement, and ensure the long term sustainability of environmental management efforts. Findings reveal that when customary laws are formally recognized and incorporated into state regulations, they significantly enhance the legitimacy and effectiveness of conservation policies. Communities in regions like Bali, Indonesia, and Pacific Islands have shown that hybrid legal approaches, which respect traditional ecological knowledge, result in greater participation and trust in conservation activities. However, challenges such as administrative complexity, lack of standardized guidelines, and the need for adequate funding and support for community based governance hinder the full potential of this integration. The study highlights the importance of simplifying legal processes and fostering mutual understanding between customary practices and formal regulations to achieve successful ecosystem protection. This research emphasizes the need for policy reforms that ensure the inclusion of customary law in environmental governance frameworks, ultimately promoting a more inclusive, adaptive, and sustainable approach to managing marginal ecosystems.

This study examines students’ perceptions of the use of online platforms for English listening practice. The research employs a mixed-methods approach involving 150 undergraduate students through questionnaires and semi-structured interviews. The findings indicate that the majority of students hold positive attitudes toward the use of online platforms, primarily due to time flexibility, diverse content, and the ability to learn independently. Nevertheless, several challenges were identified, including internet connectivity issues that disrupt the learning experience, a lack of personalized feedback, and difficulties in maintaining learning motivation. Features such as adjustable playback speed, the availability of transcripts, and interactive exercises received high levels of satisfaction. Overall, the study concludes that although online platforms have great potential to enhance English listening skills, their effectiveness largely depends on proper implementation, adequate technical infrastructure, and active support from educators. Therefore, this study recommends improvements in technical aspects and the development of more effective learning methods to achieve more optimal outcomes.

In the context of Indonesia's post-pandemic financial market dynamics, investment and financing decisions often face challenges of cash flow uncertainty and capital cost volatility, requiring a Profitability Index (PI) and Weighted Average Cost of Capital (WACC) perspective to ensure optimal resource allocation to maximize company value. This study aims to analyze the effectiveness of investment and financing decisions through the integration of PI and WACC based on a synthesis of the latest literature. A descriptive qualitative approach was used through a literature study with secondary data from financial journals and textbooks from 2021-2025, collected from Google Scholar and university repositories, then analyzed thematically with data reduction, presentation, and literature triangulation to interpret the PI, IRR, and WACC indicators. The results show that PI is consistently >1 (ratio of 1.15-1.45) and IRR > WACC (average of 10-12%), confirming the feasibility of 70% of manufacturing projects, while WACC of 9.8% from the optimal capital structure (debt ratio of 40-50%) supports an effective tax shield, despite being constrained by multiple IRRs, conflicting metric rankings, and BI interest rate fluctuations that increase implicit costs by up to 15%. It can be concluded that PI-WACC integration increases theoretical profitability by 12% through precise allocation, but is limited by the generalization of secondary data; a hybrid model with mixed-method validation is recommended for the non-manufacturing sector in emerging markets.

The 2018 financial statement manipulation case of PT Garuda Indonesia Tbk revealed a violation of the ethical principles of the public accountant profession and weak auditor independence in detecting irregularities in revenue recognition. This incident has created an urgency to empirically test the extent to which professional ethics influence auditor independence in preventing financial statement manipulation. This study aims to analyze the influence of public accountant professional ethics on auditor independence using quantitative research methods. Data were obtained through variable measurements using structured instruments which were then processed and analyzed using the SPSS application through validity tests, reliability tests, simple linear regression analysis, and t-tests to determine the significance of the influence between variables. The results of the study indicate that professional ethics has a positive and significant influence on auditor independence, where the stronger the application of ethical principles, the higher the level of auditor independence in carrying out their professional duties. The conclusion of this study confirms that the consistent application of professional ethics is a fundamental factor in maintaining auditor objectivity and preventing the recurrence of financial statement manipulation cases such as those that occurred at PT Garuda Indonesia Tbk.

Income inequality and poverty continue to be major challenges in Indonesia's industrial areas, especially in DKI Jakarta, West Java, and Banten, although minimum wage policies continue to be developed as a form of protection for low-income workers. These policies theoretically serve as an instrument for income redistribution and improvement of labor welfare, but their effectiveness in reducing inequality and reducing poverty rates is still questionable, especially in areas with highly industrialized economic structures. This study aims to analyze the influence of income inequality, poverty rate, economic growth, and unemployment rate on the dynamics of the provincial minimum wage in the 2016–2023 period. The study used secondary data obtained from the Central Statistics Agency and analyzed using panel data regression to obtain a comprehensive empirical picture of the factors determining the minimum wage. The test results show that the Fixed Effect Model is the most suitable model for capturing variations between provinces and between times. Key findings reveal that poverty levels and economic growth have a significant influence on changes in the minimum wage, while income inequality and unemployment rates have no significant influence. The conclusion of the study emphasizes that the minimum wage policy is not effective enough in reducing income inequality and reducing poverty without the expansion of the formal sector, improving the quality of the workforce, and distributing economic growth more evenly between industrial areas.

Employee performance is a strategic factor in the success of regional banking organizations that are oriented towards service and achieving business targets. However, empirical evidence at PT Bank Sumut Kantor Cabang Koordinator Medan, indicates that employee performance tends to stagnate in the "Good" category during the 2021–2024 period. This condition is thought to be related to career development that is not yet optimally structured, organizational commitment that has not been fully actualized in work behavior, and inadequate extrinsic motivation. This study aims to analyze the effect of career development and organizational commitment on employee performance through extrinsic motivation as a mediating variable. The study used a quantitative approach with a survey method of employees at PT Bank Sumut Kantor Cabang Koordinator Medan. Data were analyzed using Structural Equation Modeling. The results show that career development and organizational commitment influence extrinsic motivation, and extrinsic motivation plays a role in improving employee performance and mediating the relationship between variables. These findings strengthen the role of extrinsic motivation as an important mechanism in bridging human resource policies and employee performance in regional banking.

The increasing intensity of business competition requires companies to maintain strong financial conditions to avoid financial distress that may disrupt business continuity. This study aims to assess the financial stability and predict the potential bankruptcy of PT Sido Muncul Tbk for the 2022–2024 period using the Altman Z-Score model. A descriptive quantitative approach was applied, utilizing secondary data obtained from annual reports published by the Indonesia Stock Exchange and the company’s official website. Five key ratios in the Altman model were used as indicators to evaluate the company’s financial position and resilience. The results show Z-Score values of 4.74 in 2022, decreasing slightly to 4.66 in 2023, and rising again to 4.79 in 2024. These scores are significantly above the safe threshold of 2.675, indicating that the company is in a healthy financial state with a very low risk of bankruptcy. Overall, PT Sido Muncul Tbk demonstrates stable financial performance, supported by a strong capital structure and consistent operational results. The Altman Z-Score model also proves to be an effective early-warning tool for identifying potential financial problems.

The Presbyterian-Synodal system of church government is based on the ideal theological foundation of Christocracy, the confession that Christ is the sole Head of the Church who rules directly through His Word and Spirit. Theoretically, this model rejects hierarchy, affirms the parity of all ecclesiastical officers (ministers, elders, deacons) as servants, and views the local church council as a complete church (ecclesia completa). However, in historical and contemporary practice, a fundamental tension exists whereby this system consistently deviates into hierarchical and clerical practices. This deviation manifests as a hierarchy of office (clericalism) and a hierarchy of assemblies (Synod-centrism), where authority shifts from Christ to official figures and Synodal structures that are viewed as the "highest court." This article aims to analyze the fundamental causes of this authority shift. Using a qualitative library research method, the author conducts a systematic-theological, historical-critical, and comparative analysis of the works of Reformers (especially Calvin), historical church order documents, and contemporary case studies (such as in Malawi and GMIM). This study concludes that this authority shift stems from two primary factors: First, a "theological deficiency" in many church order documents, which fail to affirm Christ's rule "through His Word and Spirit," stating instead only His rule "through the ministry of officials," thus effectively equating official authority with Christ's authority. Second, the historical legacy of Scottish "national covenant" ecclesiology, which was historically intentionally designed with a centralized authority structure for "godly officials" to "rule over" a mixed populace. The author recommends that churches in this tradition revise their church orders to explicitly re-assert the supremacy of Christ's rule through His Word and Spirit over any human official or synodical authority.

This research explores the development of a participatory governance model for community based waste management systems, aiming to enhance both legal compliance and public social welfare outcomes. Community based waste management (CBWM) plays a critical role in addressing environmental and health challenges, yet its success is often hindered by weak governance structures, limited community involvement, and insufficient regulatory frameworks. The study introduces a governance model that integrates local community participation into decision making processes, encouraging ownership and responsibility among residents. The primary goal is to improve compliance with environmental regulations while promoting social welfare by fostering better public health and community cohesion. A review of literature highlights key theories of participatory governance, focusing on its ability to enhance legal adherence and increase social equity. Previous studies on CBWM demonstrate the potential of community involvement in overcoming barriers to legal compliance, such as weak enforcement and fragmented governance. However, challenges like inadequate infrastructure, socio economic factors, and cultural habits still impede full participation and compliance. The study utilizes a mixed methods approach, including stakeholder analysis, participatory workshops, and regulatory compliance assessments, to evaluate the effectiveness of the model. The results show that communities involved in participatory governance exhibit higher compliance with waste management laws, improved sanitation, and healthier living conditions. Furthermore, the model fosters social capital and community empowerment, contributing to long term sustainability. In comparison to centralized waste management systems, the participatory approach is found to be more adaptable, accountable, and socially accepted. While the model presents several benefits, challenges such as infrastructure limitations and cultural barriers remain. Future research should further investigate how to address these challenges, particularly through technological integration and cross sector collaborations, to ensure the scalability and sustainability of the participatory governance model.

Background: The rapid development of blockchain technology and smart contracts has fundamentally transformed contractual relationships by shifting the role of human interpretation and enforcement toward automated, code-based, and decentralized systems. This transformation generates complex legal implications, particularly regarding the evolution of contractual liability, which is increasingly distributed and no longer centered on a single legal subject. Objective: This study aims to analyze the evolution of contractual liability in smart agreements and examine how such transformation affects the fundamental principles of traditional contract law within modern legal systems. Methods: This research employs a normative and conceptual legal approach, supported by an analysis of blockchain regulations across multiple jurisdictions, case studies of smart contract implementation, and a comparative legal analysis between civil law and common law systems, complemented by a multidisciplinary literature review. Results: The findings indicate that contractual liability in smart agreements has evolved from a centralized fault-based liability model to an algorithmic, distributed, and code-dependent liability structure within blockchain ecosystems. This evolution creates new legal challenges concerning the attribution of liability, legal certainty, and the limitation of judicial intervention in automated contractual arrangements. Furthermore, the study identifies a tension between technological efficiency and substantive legal justice, highlighting the need for adaptive legal frameworks capable of accommodating decentralized technologies while ensuring the protection of legal rights and accountability of involved parties.

This study aims to evaluate the effectiveness of the implementation of the marketing mix in SMEs in the laundry service sector, focusing on the 7P elements: product, price, promotion, place, process, people, and physical evidence. The research uses a descriptive qualitative method with data collection techniques including interviews, observations, and documentation with laundry business owners. The results show that a diverse range of services, competitive pricing, strategic location, and structured work processes contribute to the sustainability of the business. However, challenges such as unpredictable weather, timeliness, limited facilities, and suboptimal promotion still pose barriers to improving service quality. The findings highlight the importance of strengthening digital promotion, modernizing equipment, and improving the accuracy and consistency of human resources (HR) to enhance the effectiveness of the marketing mix. With improvements in these areas, laundry SMEs can enhance their competitiveness and provide better service to customers, thus strengthening their position in a competitive market.