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Marketing activities of limited liability companies (LLC) in Indonesia are not merely business strategies but also legal activities that entail juridical consequences. The increasingly complex dynamics of modern marketing, including digital marketing, e-commerce, and the utilization of consumer personal data, demonstrate that marketing activities cannot be separated from business law regulations, whether related to consumer protection, fair competition, electronic information, or personal data protection. Marketing by LLC in Indonesia is regulated by various laws aimed at creating fair, transparent transactions while avoiding practices that could harm consumers. From a business law perspective, marketing in Indonesia, especially within limited liability companies, plays a crucial role in maintaining the smooth operation of businesses that benefit not only the company but also the wider society, including consumers. Marketing activities by LLC must consistently adhere to the principles of law, including consumer protection and the obligation to ensure transparency in every promotional activity or advertisement. This study employs a normative juridical method with both statutory and conceptual approaches. The analysis is conducted qualitatively through systematic and teleological legal interpretation, supported by secondary legal materials such as academic literature and recent scholarly articles on business law and marketing. The findings reveal that marketing activities of limited liability companies are closely intertwined with business law, as all contracts, promotions, and marketing strategies constitute legal acts that must adhere to the principles of honesty, transparency, and fair competition. Revenue growth through effective marketing can only be achieved sustainably if it is designed in accordance with the principles of good corporate governance and legal compliance. Thus, marketing in the perspective of business law functions not only as a commercial tool but also as an instrument for creating legitimate, ethical, and equitable value for both the company and society.

The development of information and communication technology (ICT) has encouraged the implementation of Electronic-Based Government Sistems (SPBE) aimed at improving the quality of public services to become more transparent, accountable, and efficient. In line with this, the Department of Communication and Informatics (Diskominfo) of Central Java Province developed the Integrated Secretariat and Supporting Unit Sistem (Si-SEKRUP) application as a digital innovation specifically designed to support internal administrative management. The presence of this application represents a concrete step in bureaucratic digital transformation, particularly in realizing administrative services that are fast, integrated, and oriented toward the principles of good governance. This study aims to evaluate the effectiveness of the Si-SEKRUP application in supporting digital-based administrative governance. The research method applied is descriptive qualitative, utilizing secondary data obtained from literature, official reports, and public documents, with validation through data triangulation. The findings show that the implementation of Si-SEKRUP has significantly improved administrative efficiency, as reflected in the acceleration of document processing by up to 50%, the achievement of 100% digital documentation, and a substantial reduction in paper use that supports a paperless office sistem. Furthermore, the integration of digital and real-time asset monitoring has enhanced organizational transparency and accountability. The implementation of this application has not only provided technical benefits but has also fostered a shift in employee work culture toward more adaptive, collaborative, and productive practices in line with digital-era demands. These findings affirm that the success of bureaucratic digital transformation requires sustainable development, both in terms of technological infrastructure and human resource competencies, so that SPBE utilization can run optimally and deliver tangible value to public services.

The purpose of this study was to gain a better understanding of how the operational budget planning process is applied to the Mebel Serba Usaha (Mebel Serba Usaha) business, which falls into the micro, small, and medium-sized business category. A quantitative descriptive approach was used, collecting data through direct interviews and observing business activities. The obtained data was then examined to determine costs. Furthermore, sales records over the past four years were evaluated for their use. The analysis revealed that Mebel Serba Usaha has never created an operational budget. This situation makes it difficult for the company to manage its finances, which ultimately impacts performance and profitability. The study shows that an operational budget is a crucial tool for more targeted financial management. Operational budget planning helps companies develop long-term business plans and organize and monitor expenses. The results of this study also emphasize that the absence of a budget tends to make companies lack a clear reference point for determining sales targets and controlling production costs. With structured budget planning, companies can more easily identify spending priorities, estimate cash flow, and assess the efficiency of resource use. Furthermore, implementing an operational budget can improve managerial discipline because every financial decision is based on careful planning, not just on immediate needs. Another benefit is increased transparency in fund management, thereby minimizing the risk of waste or misallocation of costs. Therefore, this study provides a practical contribution in the form of recommendations on the importance of implementing an operational budget for micro, small, and medium enterprises, particularly in maintaining sustainability and increasing competitiveness amidst increasingly fierce business competition.This research is expected to be a reference for other MSMEs in developing a more effective and sustainable financial system.

The results of this study indicate that DT Peduli Jambi has not yet fully optimized the management of productive zakat, despite having a structured management system in place. Based on data analysis, several key factors were identified as obstacles to optimization. First, there is a lack of public trust in the institution, as reflected in the absence of significant growth in zakat collection over the past three years. This condition highlights the need for more effective communication and transparency strategies. Second, administrative challenges remain, such as a record-keeping system that is not yet fully integrated digitally and limited human resources with expertise in managing productive zakat. Third, resistance to change among beneficiaries persists, with approximately 30% refusing to adopt modern business management methods offered by the program. Fourth, there is a high dependency on assistance, with 40% of beneficiaries still heavily reliant on institutional mentoring. Fifth, participation in training programs remains low, with an average attendance rate of only 65%. Nevertheless, overall the program is categorized as “fairly successful” with an achievement score of 70 out of 100. This indicates that productive zakat holds great potential to promote economic empowerment of the community but has not yet been maximized due to structural and cultural barriers. Therefore, improvements are needed in transparency, capacity building of human resources, as well as persuasive and participatory approaches for beneficiaries, so that the goal of economic empowerment through productive zakat can be more effectively realized.

This study aims to examine the impact of the implementation of Financial Accounting Standard Statement (PSAK) No. 71 on earnings management in banking companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2023 period. The study uses a quantitative approach, with secondary data collected from the financial statements of 43 banking companies listed on the IDX. A sample of 39 banks and 78 data observations collected over two years was used for the analysis. The data collection method involved gathering written sources from the financial reports of the selected banks. The analysis was conducted using multiple linear regression, with the results revealing that PSAK No. 71 negatively impacts earnings management in these banks. Specifically, the implementation of PSAK No. 71 affects the way banks recognize and measure financial instruments, leading to a reduction in the manipulation of earnings. This suggests that the standard plays a significant role in improving transparency and reliability in financial reporting within the banking sector. The findings highlight the effectiveness of PSAK No. 71 in curbing earnings management practices, contributing to more accurate financial statements. The study's results underscore the importance of implementing accounting standards that promote fair and transparent financial reporting, benefiting stakeholders and ensuring financial stability in the banking sector

The Waste Bank is an initiative born out of public concern for the environment, particularly in addressing the growing waste problem. The problem faced by the Seruni Waste Bank Association is that the management of waste deposit data is still carried out using conventional bookkeeping, which often results in errors in recording the nominal amount of waste deposits. This error results in losses for the Waste Bank Association and a lack of transparency between officers and members and customers. The purpose of this study is to help create a waste bank management system so as to reduce losses for the association. The research methodology employed is the waterfall methodology, which involves a research design comprising needs analysis, system design, implementation or coding, program testing and evaluation, and maintenance. The definition of users obtained from the results of observations and interviews resulted in two levels of users: owner and junior. System testing includes blackbox testing with test cases that are all accepted or valid, and user acceptant testing with results that are strongly agreed to be accepted by the association. This system has proven effective in helping officers manage waste bank data, especially in reporting waste deposit transactions, thereby improving the performance and transparency of Seruni waste bank operations.

the village level. Aek Korsik Village, located in Aek Ledong Subdistrict, Asahan Regency, does not yet have an official website as an information medium or a platform for digital public services. This condition limits the community’s access to village information and keeps administrative services in a conventional, manual system. Through the Community Service Program (Kuliah Kerja Nyata/KKN) Group 5, Faculty of Engineering, Universitas Asahan, a web-based information system was designed and developed for Aek Korsik Village with the aim of improving information accessibility, village government transparency, and the efficiency of digital services for the community. The system development process involved field observations, interviews with village officials, needs analysis, user interface design, implementation, and website testing. The developed village website provides key features such as village profile, news and announcements, online administrative services, and information on village potential. The implementation results show that the website serves as an effective communication medium, facilitates community access to information, and supports transparency in public services. This study also recommends further development, such as mobile application integration and enhanced system security, to ensure the sustainability of digital services in Aek Korsik Village

The implementation of a system commonly known as Good Governance refers to the extent to which the government is able to meet the needs and expectations of society through its policies, programs, and actions. The application of Good Governance is not only related to the effectiveness of bureaucracy but also emphasizes principles of transparency, accountability, participation, and fairness in governance. This is crucial because it has a direct impact on improving the quality of public services, which is one of the key indicators of government success. However, achieving the goals of Good Governance is not an easy task, as in practice, there are various challenges and obstacles that must be addressed. One of the most common barriers is the weakness of internal control systems, which should serve as oversight of employee performance. In addition, there remains a shortage of employees with adequate competencies, as well as work environments that do not fully support the implementation of accountable behavior. These conditions can hinder the achievement of the expected standards of Good Governance. Therefore, deepening and internalizing accountable behavior among government employees is highly important. Accountable behavior is not only related to an individual’s responsibility for their tasks but also to the outcomes of their work, which directly affect the wider community. The findings of this study indicate that accountable behavior has been practiced by employees, yet its implementation must be carried out consistently and continuously. Strengthening accountable behavior is thus expected to enhance the assessment of Good Governance implementation, particularly in the Greater Jakarta (Jabodetabek) region, which is characterized by high levels of governmental complexity and public service demands.

Improving the quality of public services is one of the key objectives in village governance. To achieve this goal, the implementation of good governance principles is highly relevant, as it ensures that services are delivered in a transparent, accountable, responsive, and citizen-oriented manner. This study aims to analyze the influence of good governance on the quality of public services at the Barangmamase Village Office, Sajanging District, Wajo Regency. The research employed a census method by involving the entire population as the research sample. Data collection techniques included observation, questionnaires, and documentation, while the data analysis technique applied was descriptive analysis to illustrate the actual conditions in the field. The findings indicate that the implementation of good governance, according to respondents, is categorized as good, and the quality of public services is also categorized as good. Furthermore, quantitative analysis shows that good governance has a strong and positive influence on public service delivery. This implies that the better the implementation of good governance principles, the higher the level of public satisfaction with the services provided. The study emphasizes the importance of consistently applying the principles of transparency, accountability, participation, and effectiveness to improve the quality of public services at the village level. These findings are expected to serve as a useful reference for village governments and future researchers in developing further studies on the relationship between governance practices and community satisfaction in the context of public service delivery.

This qualitative study examines standard operating procedure (SOP) implementation for tugboat clearance operations at Jepara Port, analyzing service quality enhancement through comprehensive stakeholder engagement. Utilizing semi-structured interviews with 25 participants across five stakeholder categories, the research reveals significant operational improvements including a 35% reduction in clearance processing times and a 35.5% increase in stakeholder satisfaction scores. Findings demonstrate that standardized procedures enhance port operational efficiency while strengthening maritime vocational education integration. Beyond efficiency gains, the study highlights the role of SOPs in ensuring transparency, accountability, and consistency in port service delivery. Respondents emphasized that clear procedural guidelines reduce uncertainty, minimize conflicts between stakeholders, and establish a common framework for decision-making in dynamic operational contexts. Moreover, the integration of vocational education elements into procedural design strengthens workforce competencies, aligning training curricula with real-world port requirements and industry expectations. The study contributes both theoretically and practically by offering evidence-based frameworks that can be adopted by other Indonesian ports. It underscores the importance of combining procedural standardization with stakeholder collaboration to achieve sustainable improvements in maritime service quality. Overall, the findings establish replicable models for enhancing national port competitiveness and advancing maritime industry development through systematic procedural and operational innovation that ensures long-term sustainability and resilience.

This study examines the social, economic, and tourism impacts on the lives of the community in Penglipuran Tourism Village. The research highlights that the growth of tourism significantly increases local income by approximately 150–300%, fosters the creation of new business opportunities, and contributes to the preservation of Balinese culture and traditions. Tourism development not only strengthens the village’s cultural identity but also enhances social cohesion through community-based tourism initiatives. In addition, the adoption of digital technologies, such as cashless payment systems and electronic ticketing, has improved transaction efficiency, transparency, and market expansion, while also providing better services for visitors. Despite these benefits, several challenges have emerged, including growing environmental pressures, waste management issues, and the potential widening of economic inequality between residents directly involved in tourism and those who are not. These challenges indicate that tourism development can also create socio-economic gaps and place strains on the village’s natural resources if not managed carefully. Therefore, sustainable tourism management becomes crucial in balancing cultural preservation, economic equity, and environmental protection. This study suggests that policies integrating community participation, equitable economic distribution, and environmental sustainability are essential to ensure long-term positive impacts. Ultimately, Penglipuran Tourism Village can serve as a model for sustainable rural tourism development in Indonesia and beyond.

Environmental management auditing is a strategic tool used to assess an organization’s performance in environmental management. Its main objectives are to enhance compliance with regulations, identify environmental risks, and strengthen corporate social responsibility. This study uses a bibliometric approach to analyze trends and research opportunities in the field of environmental management auditing during the period 2015–2025. Utilizing the Publish or Perish and VOSviewer software, this study examines 200 publications obtained through Google Scholar, revealing citation patterns, author collaborations, and frequently occurring keywords in the literature. The analysis results show that topics such as auditing, disclosure, governance, and big data dominate the existing literature, reflecting significant attention to transparency and data management in environmental audits. Additionally, there is a noticeable shift toward the use of technology in environmental auditing practices, including the use of big data and analytics to support audit processes. Bibliometric visualization also identified several areas with low density, such as implementation and environmental information, indicating potential research opportunities. This suggests that although significant research has been conducted, there is still room for further development, particularly regarding the implementation of environmental management audits across various industries. This study provides valuable insights into the development of more adaptive, multidisciplinary environmental auditing strategies that align with sustainable development goals.

Background: The scheduling of work of health workers, especially radiographers in type B hospitals, is a complex challenge due to the variety of radiology modalities, variations in the number of human resources, and the provisions of working hours regulations from the Ministry of Health of the Republic of Indonesia. Manual scheduling that is still in use tends to cause workload inequality, conflicts between employees, and operational inefficiencies. Objective: This study aims to design and develop an Artificial Intelligence (AI)-based radiographer shift scheduling system that is able to prepare work schedules automatically, fairly, flexibly, and integratedly, in accordance with hospital service regulations and needs. Research Method: This type of research is Research and Development (R&D). The development process is carried out through the stages of needs analysis, designing Python and Flask-based systems, simulating tests on data, and expert validation then the data collected and described from the initial mapping and also mapping potential problem-solving. Results: The system successfully manages morning, noon, night, and holiday shift schedules based on competence, fair rotation, and maximum working hours provisions. By showing a significant difference between user perceptions before and after using the system, which reflects improved efficiency, fairness, and ease of access to schedules. Respondents expressed satisfaction with the override feature and integrated notifications. Conclusion: The development of an AI-based radiographer shift scheduling system has proven to be feasible and effective in overcoming managerial problems of work scheduling in hospitals. This system is able to increase efficiency, transparency, and user satisfaction, and has the potential to be widely applied to various types of hospitals in Indonesia.

Cilegon City, located in Banten Province, is recognized as a vital industrial hub contributing to Indonesia's economic growth. However, the city's investment competitiveness still requires substantial enhancement to attract both domestic and foreign investors. This study focuses on developing a strategy to strengthen the investment competitiveness of Cilegon City, primarily through optimizing its industrial sectors and innovating public services. The research adopts a descriptive qualitative approach, using literature reviews, interviews, and observations of local policies and conditions to gather data. The findings suggest that improving investment competitiveness can be achieved through the development of industrial clusters, providing necessary supporting infrastructure, and enhancing public service efficiency, particularly through digitalization and innovations in the licensing process. Additionally, fostering collaboration between local governments, businesses, and the community is essential for creating a competitive and sustainable investment environment. Public service innovation, especially in streamlining the licensing process, increases transparency and builds investor confidence. The study concludes that with an integrated strategy, Cilegon City can transform into a top industrial investment destination with the potential to compete effectively on both national and international levels. This research highlights the importance of strategic planning, innovation, and collaborative efforts in positioning Cilegon as a globally competitive industrial center, enhancing its attractiveness to investors and contributing to economic development.

Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting the national economy, yet they still face challenges, particularly in maintaining financial records and reporting in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). Abata Galleries MSME, as the partner in this activity, previously did not have a structured financial recording system, thus requiring technology-based assistance. This training activity aims to strengthen financial literacy and bookkeeping skills through the use of the KASIU mobile application based on SAK EMKM. The methods applied included a pre-test, material presentation, hands-on practice with the application, a post-test, and an evaluative discussion. The results of the activity indicate a significant improvement in participants’ understanding of SAK EMKM as well as their skills in preparing financial reports in accordance with the standards using the KASIU application. Participants who previously had no knowledge of SAK EMKM are now able to comprehend and implement standardized financial recording. This activity also fostered behavioral changes, particularly the awareness of the importance of maintaining structured daily records, thereby supporting transparency, accountability, and business sustainability.

The development of information technology has brought significant changes to the medical device procurement process, particularly within government institutions such as the Health Office. The procurement of appropriate, efficient, and objective medical devices is crucial to supporting optimal medical services, yet the decision-making process is often constrained by limited budgets and the complexity of multiple assessment criteria. This study aims to design and implement a decision support system (DSS) based on the TOPSIS (Technique for Order Preference by Similarity to Ideal Solution) method to provide recommendations for medical device procurement at the Binjai Health Office. The DSS evaluates six main criteria: price, quality, durability, ease of maintenance, medical necessity, and safety level, using procurement data from the 2022–2024 period. The TOPSIS method is applied to calculate the relative closeness of each alternative to the ideal solution, enabling decision-makers to rank medical device options objectively and systematically. The findings show that the DSS successfully prioritizes procurement alternatives, helping stakeholders allocate budgets more effectively and transparently. In addition, the system minimizes subjective bias by integrating quantitative analysis with clearly defined criteria. The system is implemented in a web-based environment with MySQL as the database, ensuring accessibility and scalability for future use. Overall, this research demonstrates that integrating TOPSIS into a decision support system can enhance the efficiency, accuracy, and accountability of medical device procurement in public health agencies. The study is expected to contribute to improving budget management and strengthening the quality of health services through better resource allocation.

Mail management in higher education institutions, particularly at the Nurul Fikri Integrated Technology College (STT), is still carried out manually or conventionally. This process involves physically recording and distributing letters, which in practice often creates various obstacles. Some common obstacles include the long time required to manage letters, the risk of document loss or damage, and the high possibility of errors in letter numbering. Furthermore, the document validation process is also less effective due to the lack of a system that supports electronic signatures or digital verification of document authenticity. Based on these conditions, this study aims to design and develop a digital system that can help manage letters more efficiently and securely. This system is designed not only to speed up the administrative flow of correspondence but also to simplify the document validation process through the application of digital technology. Thus, this system is expected to reduce administrative errors, increase work efficiency, and ensure the security and validity of official documents. The method used in this study is Design Thinking, which consists of five main stages: empathize, define, ideate, prototype, and test. This approach enabled researchers to deeply understand user needs, explore various alternative solutions, and create an intuitive and user-friendly interface design for all parties involved in the administrative process. The research results showed that the designed system can accelerate the administration process for official letters and documents. The embedded superior features include digital validation and electronic signatures integrated with QR Code technology, thus providing a higher level of transparency and security in document management within the university environment.

The main issue in this study is the practice of ministers concurrently holding positions as party chairpersons, despite conflicting with the provisions of Article 23 of Law No. 39 of 2008 concerning State Ministries, which prohibits ministers from concurrently serving as leaders of organizations funded by the state budget (APBN/APBD), including political parties that receive APBN/APBD funds. The focus of this research is on the reasons why the president appoints ministers from political party leadership and the implications of such dual positions. The method used is normative legal research with statutory and conceptual approaches, and data collection through literature review of regulations, literature, and other official documents. The study reveals that the main factors behind appointing ministers from party leadership are the dynamics of the multiparty system requiring the president to rely on coalition support, regulatory ambiguity regarding the prohibition of dual office holding, and political pragmatism that undermines the party’s role as representatives of the people. The implications of this practice include violations of Law No. 39 of 2008, weakening of checks and balances mechanisms, potential for transactional politics, strengthening of oligarchy and political dynasties, and violation of good governance principles. To address these issues, a revision of Article 23 of Law No. 39 of 2008 is necessary to make the prohibition of dual offices clearer, strengthen law enforcement mechanisms, ensure transparency in ministerial appointments, and secure the president’s commitment to meritocratic principles.

The employee recruitment system is a crucial aspect in maintaining the quality of human resources in healthcare institutions, particularly hospitals based on Islamic values. Muhammadiyah Ponorogo General Hospital, as a hospital based on Muhammadiyah principles, faces the challenge of ensuring that every employee is not only technically competent but also aligned with Islamic values ​​and culture. This study aims to describe the employee recruitment process, identify the challenges faced, and explore best practices implemented at Muhammadiyah Ponorogo General Hospital. The study used a qualitative approach with data collection through in-depth interviews with Human Resources Development (HRD) and relevant stakeholders, direct observation of the selection process, and internal document review. Data were analyzed thematically to discover patterns and deeper meanings within the recruitment process. The results show that recruitment is carried out through the stages of identifying workforce needs, administrative selection, written tests, in-depth interviews to assess technical competency and Islamic value alignment, and medical examinations. The main challenge is the limited number of candidates who meet the dual criteria of having both professional expertise and moral integrity in line with Muhammadiyah values. Furthermore, maintaining transparency and objectivity in the selection process is also a crucial concern. The findings of this study indicate that the success of the recruitment system at Muhammadiyah Ponorogo General Hospital (RSU Muhammadiyah Ponorogo) depends heavily on good coordination between HRD and management, as well as the need to strengthen the value-based selection process. This way, the hospital can produce a workforce that is not only professional but also capable of supporting the institution's vision and mission of providing superior and Islamic healthcare services.

This article presents a systematic literature review on the application of good governance principles in Indonesia from 2019 to 2025. It explores the development of good governance concepts, including key principles such as transparency, accountability, participation, law enforcement, and public service effectiveness. The study also addresses the significant challenges faced in implementing these principles, such as pervasive corruption, a complex bureaucratic culture, and disparities in human resource capacity across regions. The methodology applied in this research is a systematic literature review, complemented by bibliometric analysis using VOSviewer, which maps the relationships between key concepts and trends identified in the related research. The findings reveal that the principles of good governance have been integrated across various sectors, such as local government, education, healthcare, environmental management, and digital services, showing the broad scope of its application. However, despite these efforts, challenges such as widespread corruption, bureaucratic resistance, digital infrastructure gaps, and low public participation—especially in remote and rural areas—remain significant barriers. This study emphasizes the need for a comprehensive and integrated approach to overcoming these obstacles, suggesting that institutional strengthening, technological innovation, inclusive public participation, and sustained political commitment are essential to realizing good governance. Furthermore, the research contributes to the development of more effective and sustainable governance policies, offering insights for enhancing governance practices and strategies in Indonesia moving forward. The study advocates for long-term solutions to improve governance effectiveness and ensure equitable and inclusive public services.