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The 2025 Pelita Warna Program is a form of participatory-based community service implemented at the Class II Children's Special Development Institution (LPKA) in Jakarta. This activity aims to design and implement relevant development programs for foster children using a contextual, psychosocial, and vocational skills approach. The main problems behind this activity include minimal access to development that suits the children's needs, limited infrastructure, and psychological challenges faced by foster children. The implementation method begins with observation, needs assessment, coordination with LPKA and partners, program development, and implementation and evaluation. The programs implemented include barbershop training, creative literacy, psychological assistance, and ready-to-work training. Evaluation is carried out formatively and summatively through qualitative and descriptive approaches, using indicators of involvement, attitude change, skill improvement, and foster children's work results. The results of the activity show a significant increase in the foster children's self-confidence, self-awareness, technical skills, and motivation to live independently. This program is considered successful in creating a safe and supportive space that encourages positive transformation among participants. In the future, this model has the potential to be replicated in other institutions as a form of humanistic and sustainable development

The enactment of Law Number 1 of 2023 concerning the Indonesian Criminal Code (KUHP Nasional 2023) has brought significant changes to the national penal system, particularly in the regulation of sanctions imposed on children who commit criminal offenses. Children as offenders constitute a special legal subject who require a sentencing approach oriented toward protection, guidance, and rehabilitation. This study aims to analyze the regulation and concept of sentencing for children under the perspective of the KUHP Nasional 2023 and to assess its conformity with the principles of child protection and the objectives of the juvenile justice system in Indonesia. This research employs a juridical descriptive method using statutory and conceptual approaches through a literature review of primary, secondary, and tertiary legal materials. The findings indicate that the KUHP Nasional 2023 normatively accommodates a more humane sentencing approach by emphasizing the objectives of punishment and providing non-custodial sanctions and rehabilitative measures. However, these provisions remain general and have not been explicitly integrated with restorative justice principles as stipulated in the Juvenile Criminal Justice System Act. Therefore, regulatory harmonization and consistent implementation are necessary to ensure that sentencing for children truly reflects the best interests of the child and the rehabilitative goals of the juvenile justice system.

This study aims to analyze the effect of the unemployment rate on economic growth in Riau Islands Province in 2024 using a descriptive–quantitative approach based on official data published by Statistics Indonesia (BPS). The analysis was conducted through year-on-year and quarter-to-quarter measurements of Gross Regional Domestic Product (GRDP), as well as the dynamics of the Open Unemployment Rate (OUR) throughout the year. The findings show that the average economic growth of the province in 2024 reached 5.02 percent, while the unemployment rate decreased from 6.94 percent in February to 6.39 percent in August. Pearson correlation analysis resulted in r = –0.98 (p < 0.05), indicating a very strong negative relationship between unemployment and GRDP growth. Meanwhile, the simple linear regression model produced the equation Ŷ = 5.45 – 0.22X with an R² of 0.96, implying that 96 percent of the variation in economic growth can be explained by changes in the unemployment rate. These findings are consistent with Okun’s Law, suggesting that increased industrial and trade activities in the province contribute to reducing unemployment. The study concludes that strengthening sectoral job creation, improving labor productivity, and enhancing labor market monitoring are crucial to support inclusive and sustainable economic growth in the Riau Islands Province.

Advances in digital technology have led to significant transformations in management accounting practices, particularly with the use of cloud accounting, big data analytics, artificial intelligence (AI), and digital-based management accounting information systems. These changes have resulted in a shift in the function of management accounting from merely a documentation tool to a strategic decision support system that provides information quickly, accurately, and in real time. This study aims to analyze the implementation of management accounting in the digital business era, identify the obstacles faced by organizations in the digitization process, and explain the opportunities that can be utilized to improve the efficiency of financial management systems. The research method applies a qualitative approach by conducting a literature study that reviews a number of journals, books, and scientific documents related to the topic. The research findings indicate that digitization has a positive impact on operational efficiency, clarity of information, and the quality of managerial decision-making. However, organizations still encounter various challenges, such as low human resource technological capabilities, complexity in system integration, and increased threats to data security. This study concludes that the implementation of digital management accounting is a strategic necessity for companies in the modern business era, requiring technological readiness, increased human resource capacity, and internal policies that support a complete digital transformation process.  

The COVID-19 pandemic significantly affected the financial performance of PT Kereta Api Indonesia (Persero), as reflected in the shift from profit in 2020 to a substantial pre-tax loss in 2021. This change had direct implications for the company’s tax components, particularly current tax and deferred tax, in accordance with PSAK 46 on Income Taxes. This study aims to analyze the changes in current tax and deferred tax between the two reporting periods and to examine the role of deferred tax benefits in reducing the company’s net loss. The research employs a quantitative descriptive approach with a comparative analysis method using secondary data from the company’s interim consolidated financial statements. The findings indicate that in 2021 the company recognized a deferred tax benefit that converted total income tax into a net tax benefit, thereby reducing the company’s net loss by approximately 15.8 percent. These results demonstrate that deferred tax does not merely arise from temporary differences but can function as an instrument of loss mitigation during periods of financial distress. The implications of this study highlight the importance of accurate application of PSAK 46, especially in times of economic downturn, and emphasize the need for realistic assessments of future taxable profits to ensure the reliability of deferred tax asset recognition.

Cooking oil is a staple food widely used in daily cooking. However, repeated use of cooking oil, resulting in its conversion into used cooking oil, can have negative impacts on both health and the environment. Used cooking oil that has changed color and quality is carcinogenic and has the potential to increase the risk of cardiovascular disease if consumed again. Furthermore, improper disposal of used cooking oil can cause environmental pollution because it is difficult to decompose. This study aims to examine the wise management of household waste, especially used cooking oil, by utilizing it into products with utility value. One form of utilization is processing used cooking oil into environmentally friendly soap for laundry purposes. This activity was carried out as a form of community service through training in making soap from used cooking oil with the addition of essential oils for aromatherapy for residents of Pasar Rawa Village, Gebang District, Langkat Regency. The research method used was qualitative, with observation and direct participation in the training activities. The results showed that participants, particularly housewives, demonstrated high enthusiasm and were actively involved in both the presentation and the soap-making practices. This activity not only raised public awareness of the importance of managing used cooking oil waste but also provided new skills that have the potential to support family economic growth.

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

We give thanks to the presence of God Almighty because, by His abundant grace and blessings, this course material has been compiled as a form of commitment to instill and develop the noble values of Pancasila among the younger generation, especially students. In the midst of the tide of globalization bringing various changes and challenges, it is important for us to hold firmly to the fundamental values that serve as the identity and foundation of the Indonesian nation. Pancasila — as the state foundation and national ideology — should not only serve as a formal symbol of the nation, but must become a moral guide in attitude, thought, and action. In the context of a global society, students are required not only to be intellectually and professionally capable, but also resilient in upholding Pancasila-based national values. Through this material, it is hoped that students will be able to understand, internalize, and actualize the values of Pancasila concretely in campus life, social life, and even in the global sphere. Character education based on Pancasila becomes the key in shaping a generation who are integrous, empathetic, competitive, and uphold the values of humanity, democracy, and justice. In closing, may this material become a real contribution in shaping a young generation who are not only knowledgeable, but also have noble character — as a manifestation of the true Pancasila generation.

Spirituality is a fundamental foundation of congregational faith life that directly influences character formation and daily behavior. However, social, cultural, and technological changes in the modern era have contributed to the weakening of congregational spirituality, including within the GKSI Sungai Maram congregation in Ketapang Regency, West Kalimantan. This condition is reflected in faith practices that tend to be routine and have not yet fostered holistic Christlike character. This community service program aimed to revitalize congregational spirituality as an effort to strengthen character formation and faith through a contextual and participatory approach. The program was implemented through pastoral mentoring, reflective group discussions, prayer fellowships, and community-based faith development activities involving church leaders and congregants. The implementation methods included initial observation of congregational conditions, interviews with church leaders and members, and community reflection as an evaluation tool. The results of the program indicate increased spiritual awareness among congregants, reflected in the strengthening of Christian character values such as love, integrity, responsibility, and social concern, as well as improved relational quality within the congregation. In addition, the program encouraged the establishment of sustainable shared spiritual practices as an integral part of church life. Therefore, contextual and sustainable spiritual revitalization through community service activities serves as an effective strategy for building a congregation that is mature in faith, strong in character, and socially impactful.

This psychoeducation is motivated by the need for service support for students with special needs at SLB Negeri Pembina Yogyakarta. Some students with intellectual disabilities require assistance in recognizing and expressing their emotions. The purpose of this counseling activity is to provide appropriate media needed to support the development of students’ emotional expression in everyday social interactions. The counseling method employed was a play-based learning approach. The evaluation of the effectiveness of this method involved 10 students with intellectual disabilities, consisting of 7 male students and 3 female students in Grade VII of junior high school. Based on the results of the counseling activities, which were conducted in three stages—namely the opening stage, the emotion recognition stage, and the application of the emotion wheel—it was found that the use of the emotion wheel media strengthened the emotional expression abilities of students with intellectual disabilities. This improvement was evident from observable changes in the emotional behavior of some students.

Agrarian conflicts in Lampung illustrate that land disputes are not only about ownership but also about how language shapes public perceptions of power and justice. This study aims to explain the changing patterns of media reporting on agrarian conflicts and the social meanings emerging from these changes. The research uses a descriptive qualitative approach with Fairclough’s critical discourse analysis and Lederach’s conflict transformation theory. Data were obtained from online news reports on agrarian conflicts in Lampung published between 2010 and 2025. The results show that earlier reports emphasized control and security, while later coverage shifted toward issues of justice, land rights, and community recognition. This change indicates that language in media reporting plays a crucial role in transforming public perspectives from a logic of authority toward a consciousness of justice and humanity. The study highlights the importance of fair and empathetic public communication as a foundation for peaceful and sustainable conflict resolution.

Shaping central banking for sustainability has become increasingly relevant as climate change and the pursuit of sustainable development challenge the conventional scope of monetary policy. Green monetary policy reflects efforts to align central banking with environmental and economic objectives, yet the scholarly literature on this issue remains fragmented. This study employs a bibliometric approach using R Studio (Bibliometrix) to analyze publications indexed in Scopus from 2015 to 2025. The dataset comprises more than 1,200 documents with an annual growth rate of nearly 12%, signaling the rapid expansion of research in this field. Bibliometric techniques, including citation mapping, co-authorship analysis, and keyword co-occurrence, are applied to identify influential authors, sources, and thematic clusters. The results indicate a steady increase in international collaboration and a consolidation of research themes, reflecting the growing importance of sustainability in central banking discourse. This study is expected to contribute by providing a structured overview of the intellectual landscape of green monetary policy, clarifying its links with sustainable development and climate change, and offering guidance for future research and policy innovation in sustainable central banking.

The dynamic changes in weather patterns in Jambi City require an accurate temperature prediction system, thus this study aims to compare the performance of Random Forest and Support Vector Regression (SVR) algorithms in predicting daily maximum temperatures using weather data from 2020–2024 obtained from OpenMeteo with the application of Feature Engineering including lag and rolling window features. The test results indicate that the SVR model with a Radial Basis Function (RBF) kernel optimized using Grid Search (C=10, epsilon=0.2, gamma=0.01) significantly outperforms Random Forest based on a statistical Paired T-test (p-value < 0.05), yielding an R-squared (R²) value of 87.46%, Mean Absolute Error (MAE) of 0.3818 °C, and Root Mean Squared Error (RMSE) of 0.4964 °C compared to Random Forest's R² of 84.05%, where the previous day's temperature (lag) and three-day rolling average were identified as the most dominant predictors, leading to the recommendation of SVR as the more effective method for temperature prediction in the study area.

The development of digital technology has led to an increase in the use of short video-based entertainment applications, including the Melolo application. However, the free version still has various complaints, such as inconsistent subtitles, unintuitive navigation, force close glitches, and unstable advertisements, so user satisfaction analysis is needed. This study aims to measure the level of satisfaction of users of the free version of the Melolo application using the End User Computing Satisfaction (EUCS) method, which covers five variables, namely content, accuracy, format, ease of use, and timeliness. Data was collected through an online questionnaire of 385 Melolo app users in Jambi City and analyzed using Structural Equation Modeling (SEM) with the help of SmartPLS 4. The results showed an R-Square value of 0.546, indicating that the model was able to explain 54.6% of the changes in user satisfaction levels. The variables of content and timeliness were found to have a significant effect on user satisfaction, while accuracy, format, and ease of use had no significant effect. These results indicate that content quality and system timeliness are the main factors in increasing user satisfaction. Therefore, Melolo app developers are advised to maintain content quality and improve system performance and stability to optimize the user experience.

The production sector at both the district and city levels is crucial for fostering structural change and boosting economic growth in specific areas. Still, many regions struggle with issues such as linking supply chains, readiness for technology, quality of labor, and efficient policies. This research intends to examine the strategies of the manufacturing sector at the district and city levels to enhance regional competitiveness and promote sustainable economic growth. The study utilizes a descriptive qualitative method based on a review of literature from academic journals, policy papers, and official statistics related to manufacturing progress. Results reveal that several important factors strongly affect regional manufacturing growth. These include the connection of local supply chains, industry strategies focused on the market, the implementation of digital and smart manufacturing methods, innovation encouraged by educational institutions and organizations, and the influence of local governments in developing an effective industrial policy atmosphere. Furthermore, creating designated industrial areas and managing operations efficiently significantly helps attract investments and boost the manufacturing output of regions. The research concludes that a cohesive and tailored manufacturing strategy for each region is vital for improving local productivity, generating jobs, and enhancing economic stability at both district and city scales.

This study analyzes the synergy between human resource development (HRD), work culture, and decision-making systems in enhancing productivity and organizational performance. The approach used is a descriptive qualitative literature review, with sources from peer-reviewed articles from 2021-2025 obtained through databases such as Google Scholar and ScienceDirect. The research findings indicate that HRD can improve employee competence by up to 28.7%, while work culture contributes 41.4-55% to motivation and collaboration within teams. Decision-making systems, such as AHP (Analytical Hierarchy Process) and BI (Business Intelligence), play a role in optimizing operational efficiency by up to 65%. The synergy of these three elements forms a more adaptive organization to change. One example of the implementation of this synergy can be seen in PT X Jakarta, which experienced a 28% increase in output and employee satisfaction reached 85%. However, the main challenge faced is resistance to change, which can be overcome through effective communication. The practical implications of this study include recommendations for holistic organizational transformation, especially in Indonesia, to face the challenges of global disruption.

This study examines Japanese advertising and product-information texts on Shiseido Japan’s official website (www.brand.shiseido.co.jp) that grammatically prevent readers from construing statements as universal claims (“always” or “true for everyone”). It addresses two problems: how universal readings are blocked through grammatical construction in this register, and how the main blocking mechanisms differ in limiting generalisation and managing scope. The data consist of sentence-level usage, precautionary, and quality-related statements that plausibly invite broad general interpretations. Seven analytically representative tokens are used as illustrative evidence, covering wake-negation, baai-based case framing, and event/occasion packaging with V-ru koto ga aru, including rare-event calibration with mare ni and layered conditional framing. The study employs qualitative, theory-driven grammatical analysis focusing on clause structure, embedding, nominalisation, connective relations, and the compositional contribution of key markers. The results identify recurring templates with distinct structural signatures. Wake-negation blocks over-strong uptake by denying a candidate inference (…to iu wake de wa arimasen). Case framing with baai shifts categorical commitments into situation-restricted possibility (…baai ga arimasu), including complex variants that add causal linkage, avoidance marking, and directive closure. Event/occasion packaging with koto plus existential predication (…koto ga arimasu) presents anomalies as contingent occurrences, and it can be triggered by causal conditions (e.g., temperature change) or conditional frames (…to). Rare-event marking with mare ni further calibrates frequency and often co-occurs with contrastive reassurance about quality. Overall, universal-blocking emerges as a set of non-redundant grammatical routes that constrain inference, situational domain, and event profiling in a compact public informational genre.

Digital payment systems have become one of the main innovations in financial transformation. Over the past few years, these systems have gained significant traction and are now at the forefront of reshaping financial landscapes globally. Currently, digital payment systems have changed global transactions by slowly replacing the transaction patterns of societies that were previously dominated by conventional transactions, offering more efficiency, security, and accessibility. This transformation is closely related to the development of fintech, which has given rise to instruments in the form of electronic money and blockchain technology. These advancements have not only changed the way payments are made but also enabled the inclusion of previously underserved populations in the financial ecosystem. This study uses a bibliometric approach to analyze scientific publications, with the main sources coming from Scopus using the keywords “digital payment systems,” “electronic money,” and “fintech.” By utilizing Biblioshiny in the VOSviewer application, this study aims to examine publication trends, contributions from various countries, institutions involved, and thematic connections between topics. In conclusion, this study contributes to expanding the understanding of the development of digital payment systems, while also presenting a global research map that can be used as a reference for academics, researchers, and policymakers involved in financial innovation.

The informal institution of mutual cooperation (gotong royong) in the rice farming community in Bhera Village, Mego District, Sikka Regency, remains the main foundation of social solidarity and the sustainability of agricultural activities even though modernization and the use of labor have begun to shift traditional values. A qualitative approach with a case study method was used to explore the role, form, and meaning of mutual cooperation in agricultural practices. Data were collected through in-depth interviews, participant observation, and documentation studies of rice farmers who are active in mutual cooperation activities. Data analysis was carried out through reduction, presentation, and drawing conclusions using triangulation techniques to ensure the validity of the findings. The results show that mutual cooperation is manifested in every stage of farming, from uprooting seedlings, planting (planting), clearing weeds, to harvesting, which is carried out voluntarily and in turns through the Irutan Tradition system. This institution functions as a collective work mechanism that reduces production costs, overcomes labor shortages, and strengthens social ties between farmers. Beyond its economic function, mutual cooperation has profound social and cultural significance as a symbol of brotherhood, togetherness, and collective responsibility in maintaining the sustainability of local wisdom and the resilience of farming communities amidst social and technological change.

Advancements in modern technology have reshaped people’s lifestyles, including how individuals carry out their daily activities. These changes have influenced individuals to make less realistic decisions in an effort to align themselves with their desired lifestyle. This study aims to examine whether college students with certain lifestyle tendencies are more likely to engage in impulsive buying when shopping online. The study involved 392 college students residing in Surabaya, East Java, selected through a random sampling technique. Data were collected using a Google Form–based questionnaire containing measurement instruments developed by the researcher: (1) the Impulsive Buying Scale (15 items; α = 0.858) and (2) the Lifestyle Scale (22 items; α = 0.898). Multiple linear regression was used to analyze the data.The findings reveal a significant positive relationship between lifestyle and impulsive buying. The strongeran individual’s consumerist lifestyle tendency, the more likely they are to make impulsive purchases.