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This research examines the formulation of restorative justice-based law enforcement policies for children in conflict with law, focusing on the development and implementation challenges within the juvenile justice system. Using a qualitative descriptive-analytical approach, the study analyzes current policy frameworks, implementation practices, and systemic challenges through comprehensive literature review, in-depth interviews with key stakeholders, and focus group discussions with legal practitioners and child protection experts. The findings reveal that while the legal framework for restorative justice exists, implementation faces significant challenges including limited understanding among law enforcement officers, inadequate infrastructure, and insufficient inter-agency coordination. The study also identifies successful practices and proposes a comprehensive policy framework that emphasizes capacity building, institutional strengthening, and community engagement. This research contributes to the development of more effective and child-centered approaches in juvenile justice systems, providing practical recommendations for policy makers and law enforcement agencies in implementing restorative justice principles for children in conflict with law.

This research analyzes the satisfaction level of PERISAI agents regarding BPJS Ketenagakerjaan regulations at the Darmo Surabaya Branch Office. The PERISAI program, launched in 2018, represents a strategic innovation in the agency system to expand membership, particularly in the Non-Wage Recipient (BPU) sector. The study employs a qualitative approach with a case study design, involving participatory observation over four months (September-December 2024), in-depth interviews, and documentation analysis. Results indicate that the PERISAI policy transformation since May 2022, particularly the increase in contribution incentives from 7.5% to 15%, has positively impacted agent motivation. The reward system combining financial and non-financial incentives through gathering programs and point systems proves effective in building loyalty. Success in achieving BPU participant acquisition targets is influenced by agents' ability to develop personal approaches and build local community networks. The integration of digital platforms in acquisition processes and performance monitoring enhances operational efficiency. Capacity development programs through cross-generational communication training and social security fund management provide a strong foundation for PERISAI agents' task execution.

This study aims to identify obstacles and opportunities in the development of Micro, Small, and Medium Enterprises (MSMEs) in Mojokerto Regency, Indonesia from a macroeconomic perspective. Using the Systematic Literature Review (SLR) method, this study analyzes various literature and secondary data from national and international sources. The research findings show that MSMEs in Mojokerto Regency face several major obstacles, including limited access to financing, lack of digital literacy, inadequate infrastructure, and challenges in improving the quality of human resources. On the other hand, there are significant opportunities for MSME development through the use of digital technology, government policy support, and export market development. From a macroeconomic perspective, the success of MSME development in Mojokerto will not only have an impact on improving the welfare of local communities but can also contribute to regional and national economic growth. Recommendations from this study include increasing access to financing, accelerating the development of digital infrastructure, and strengthening the capacity of MSME actors through entrepreneurship training and technological literacy. By overcoming these obstacles and utilizing existing opportunities, MSMEs in Mojokerto Regency have the potential to become a driving force for a stronger and more sustainable economy.

Photovoltaic (PV) systems are a promising renewable energy source due to their ease of installation, eco-friendliness, and abundant solar radiation availability. Indonesia has a theoretical potential of 4.625 kWh/m² and a practical potential of 3.767 kWh/kWp; however, as of September 2021, its installed capacity was only 194 MW. Land constraints have led to the development of floating PV systems, which reduce land usage and enhance module efficiency due to lower temperatures above water. Nonetheless, PV systems face challenges from solar radiation intermittency, influenced by cloud opacity, causing output power fluctuations. This study maps cloud opacity patterns on Kodingareng Island based on dry and rainy seasons using 2020 BMKG data. Results indicate that output power during the dry season is more stable than in the rainy season due to lower cloud cover. Conversely, thick cloud cover during the rainy season reduces solar radiation reaching PV modules, resulting in fluctuating power output. Thus, floating PV systems demonstrate better energy availability during the dry season. This study highlights the importance of understanding cloud opacity patterns in planning floating PV systems to address the challenges of solar radiation intermittency.

This research aims to explore the role of soil microorganisms in improving soil fertility and agricultural productivity to support sustainable agriculture. Using the literature review method, various scientific literatures were analyzed to identify the potential, challenges, and optimization strategies of microorganism technology. Microorganisms such as Nitrobacter, Streptomyces sp. and Trichoderma sp. play significant roles in nitrogen cycling, organic matter decomposition and plant pathogen control. In addition to naturally improving soil nutrition, these microorganisms also support agricultural efficiency by reducing dependence on synthetic chemical fertilizers and pesticides.  However, the adoption of this technology faces obstacles, such as farmers' lack of knowledge and limited access to quality products. Therefore, strategic steps are needed in the form of training programs, extension, and policy development to support the implementation of microorganism-based technologies. In the context of climate change, microorganisms also contribute to greenhouse gas mitigation and increase crop tolerance to abiotic stress. The results of this study emphasize the importance of microorganisms as a sustainable solution to the challenges of modern agriculture, as well as the need for collaboration between various parties to increase the capacity of farmers in implementing this technology.   

Although foreign aid has played an important role in Indonesia's economic growth, dependence on foreign aid may hinder efforts to achieve national self-reliance. The purpose of this study is to look at how foreign aid contributes to sustainable development and the consequences of Indonesia's reliance on economic and technological independence. A qualitative approach using a literature review that includes books, journal articles and government documents is the methodology used. The research findings show that while foreign aid improves human resource capacity and accelerates infrastructure development, it also fosters continued dependency, hinders domestic technological advancement, and weakens local innovation capabilities. Particularly in the energy industry, Indonesia continues to rely on imported technologies, and faces barriers in terms of skills transfer from donor countries. Therefore, this article suggests that a national plan be implemented with an emphasis on local capacity building, research and development funding, and cooperation between the industrial and academic sectors. In conclusion, Indonesia must increase its economic and technological independence and reduce dependence on foreign aid to achieve sustainable development.

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

This article examines the role of coastal women in sustainable development, focusing on the challenges and opportunities they encounter. Women in coastal areas significantly contribute to fisheries, marine product processing, and environmental conservation. However, they often face various obstacles, including exclusion from decision-making processes and unequal resource access. A gender-based approach is used to explore how empowerment can be achieved through capacity building, enhanced access to technology and capital, and livelihood diversification. Additionally, strengthening social networks and local institutions proves essential for supporting active female participation. Inclusive and gender-sensitive public policies are key to creating an environment that fosters women's empowerment. Through these measures, the empowerment of coastal women is expected to enhance their contributions to sustainable development, strengthen community resilience, and support more sustainable natural resource management.

Digitalization has become a transformative force reshaping how organizations innovate and sustain competitive advantages in an interconnected global economy. This study explores the intricate relationship between business digitalization, innovation capabilities, and sustainability outcomes. Employing a comprehensive literature review, it examines how digital transformation fosters innovative practices and supports sustainable business models. Key findings reveal that integrating digital technologies, such as artificial intelligence, IoT, and blockchain, significantly enhances innovation capacity by accelerating product development cycles, improving decision-making precision, and fostering collaborative innovation ecosystems. Moreover, digitalization optimizes resource utilization, minimizes environmental impact, and strengthens stakeholder engagement, contributing to measurable economic, environmental, and social sustainability outcomes. The synergy between digital transformation and sustainability initiatives provides organizations with strategic advantages, including improved operational efficiency, customer loyalty, and competitive positioning. However, challenges such as implementation barriers, balancing digital-sustainable priorities, and managing unintended environmental impacts persist. Future research should focus on empirical validation, industry-specific applications, and longitudinal studies to further elucidate the pathways through which digitalization supports sustainable innovation and long-term business resilience. This study underscores the imperative for organizations to strategically align digital transformation with sustainability objectives, ensuring their future success in a rapidly evolving business environment.

The National Strategic Program stipulated in Presidential Regulation (Perpres) Number 109 of 2020 concerning the Acceleration of Implementation of the National Food Estate Strategic Project, which was implemented in Gadabung Village, Pandih District, Pulang Pisau Regency was implemented well, so that the community felt the direct impact in the form of a harvest area of 1,205 Ha in a bumper harvest with New Superior Varieties of Inbred and Hybrid rice. The success of Gadabung Village as part of the development of the national strategic food estate project has had a positive impact on making the area charming in the form of vast expanses of rice fields, so that the village can be developed into a tourist village. Based on this, the aim of this research is that the Regional Government of Pulang Pisau Regency makes public policies that can be directly operational, by developing the potential resources owned by the government of Gadabung Village, Pandih Batu District. This research uses a qualitative approach, the data displayed is generally in the form of actual and accurate sentence descriptions and connects the problems studied with a qualitative approach. Researchers go out into the field to research the object of study and hold direct interactions with the community with the aim of obtaining in-depth information about this matter, conducting in-depth interviews and observations. Research Results Based on documentation data, Central Kalimantan Food Estate Development activities, especially in Gadabung Village, were carried out through programs and activities, namely area planning and development of facilities and infrastructure, human resource development and farmer corporations experiencing increased capacity and business diversification. This is a form of sustainability effort for upstream-downstream agricultural businesses based on areas and agro-ecosystem suitability clusters. Increasing the welfare of the people in Gadabung Village will be better by becoming a tourist destination, because the scenery in the area is very beautiful with the support of available natural resources, traditional arts and culture of local people and immigrants (transmigration), both ethnic Dayak, Banjar, Javanese, Sunda, where people live in harmony, safety and peace. The conclusion from the results of this research is that Gadabung Village is a village where the National Strategic Program has been implemented which has succeeded in meeting its objectives, namely making Gadabung Village one of the rice barns in Central Kalimantan, with rice fields stretching across thousands of hectares, and the community feels the direct impact on improving welfare. infrastructure becomes better, the village's potential can become a support for becoming a tourist destination or tourist village.  

The rapid development of information technology has brought significant changes, particularly in the area of cybercrime, such as electronic document forgery. This research explores the role of digital forensics and information technology in proving electronic document forgery crimes in Indonesia, using a normative legal research approach. The study employs both a statute approach and a conceptual approach to analyze the effectiveness of digital forensics in uncovering electronic crimes. The findings show that while digital forensics plays a crucial role in investigating electronic document forgery, there are several complex challenges in its implementation. One of the major obstacles is the limited number of certified digital forensic experts in Indonesia, with only 147 professionals qualified in this field. Additionally, the existing legal regulations have not kept pace with the rapid advancements in digital technology, which poses significant challenges to enforcement efforts. The study identifies various technical barriers, such as the complexity of forensic technologies, the volatile nature of digital evidence, and the ever-evolving techniques used by cybercriminals. These factors complicate the process of proving electronic crimes and pose difficulties for investigators. In response to these challenges, the research recommends strategic measures such as strengthening the capacity of forensic laboratories, harmonizing legal regulations with technological advancements, and improving the competency of human resources in both technological and legal fields. The study contributes to the development of a conceptual framework for cyber law enforcement, providing a comprehensive perspective on the challenges faced in proving electronic crimes in the digital age. The research aims to inform policymakers in crafting more effective and adaptive law enforcement strategies.

This study evaluates the investment feasibility of UD Al-Mustofa, a tobacco business in Kendal, by considering aspects of production, storage capacity, waste management, and market expansion opportunities. UD Al-Mustofa is strategically located, ensuring high mobility, optimal production scale, and an effective waste management system, which includes recycling solid waste into organic fertilizer, processing liquid waste, and mitigating gas emissions by conducting tobacco drying in areas far from residential zones. Although the business has not yet obtained certification for international markets, financial analysis indicates that investment in this venture is viable. The calculations show a payback period of 2.01 years, significantly shorter than the projected 10-year investment lifespan. The Net Present Value (NPV) reaches IDR 489,345,567, indicating positive returns, with a profitability index of 0.854. The Internal Rate of Return (IRR) of 46% significantly exceeds Bank Indonesia’s interest rate of 5.75% in 2024, while the Average Rate of Return (ARR) of 78.8% is higher than the cost of capital. Based on these findings, UD Al-Mustofa has strong potential for further development, both in terms of production and market expansion..

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

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

Indonesia's micro, small, and medium enterprises (MSMEs) continue to encounter a range of obstacles, particularly in enhancing their productivity and competitiveness. The 2020 survey conducted by the Ministry of Education and Cultural Affairs indicates that Indonesia still has substantial challenges in terms of education quality, especially in rural and underdeveloped urban areas. Several factors, such as the availability of high-quality education, access to educational resources, and the level of teaching excellence, can significantly impact individuals' capacity to effectively manage their enterprises and promote innovation (Kemendikbud RI, 2020). This study investigates the link between knowledge sharing practices, innovation, and employee performance within Indonesian MSMEs. Through exploratory analysis, it offers fresh insights into how innovation and knowledge sharing behaviour can affect employee performance in Indonesian MSMEs. The main objective is to analyse and explore the impact of innovation and information sharing behaviours on employee performance in small and medium-sized enterprises (SMEs) in Indonesia. Based on this research and its findings, several strategies have been identified. These strategies aim to explore the complex relationship between an employee's performance, their willingness to share knowledge, and their ability to demonstrate innovative behaviours in MSMEs. Future study could focus on improving the quality of human resources, specifically in areas such as knowledge, expertise, competence, and entrepreneurial attitude. Investing in the development of human resources yields benefits for both MSME business owners and the overall well-being of workers..

Biogas is a potential renewable energy source to meet energy needs, especially in remote areas that do not have access to electricity. The process of making biogas is carried out through anaerobic fermentation of organic materials such as vegetable waste, livestock manure and agricultural waste. This research aims to design a batch type biodigester that can produce biogas from a mixture of goat manure, chicken manure and vegetable waste. Biodigester is a reactor used to produce biogas. The stirred biodigester aims to mix the substrate evenly in the biodigester and prevent the formation of scum. The biodigester designed has a capacity of 120 liters with a stirring system to increase the efficiency of biogas production. The fermentation process was carried out for 21 days by monitoring parameters such as temperature, pH, Chemical Oxygen Demand (COD), and methane gas concentration (CH4). The results showed that the temperature and pH in the biodigester remained in optimal conditions for the activity of methanogenic microorganisms. The highest CH4 concentration measurement was recorded on day 20 at 60%, which indicates good biogas quality. In addition, the flame test on day 21 produced a blue flame, indicating a high CH4 content. The decrease in CH4 concentration at the end of the study was caused by the exhaustion of organic material. This research contributes to the development of efficient and environmentally friendly biodigester technology to produce biogas as a renewable energy source.

This study examines the impact of Sri Mulyani’s inclusive leadership on human resource development (HRD) in the Indonesian Ministry of Finance, with a focus on gender equality policies and employee capacity-building programs. Using a literature review method, this research analyzes relevant studies on inclusive leadership and its application in the public sector. The findings indicate that Sri Mulyani’s inclusive leadership, which emphasizes openness, accessibility, and equality, has successfully increased women's participation in leadership positions and fostered a more collaborative work environment. The gender equality policies implemented have not only increased the number of women in strategic positions but also strengthened overall organizational performance. Additionally, capacity-building programsdesigned to enhance technical and managerial skills have proven effective in improving productivity and innovationwithin the Ministry of Finance. This study concludes that Sri Mulyani’s inclusive leadership can serve as a model for other public sector organizations, both in Indonesia and internationally, to promote gender equality and enhance organizational performance through inclusive HR development.

Structural transformation is an important process in the economic development of a country. In Indonesia, the plan to move the National Capital City (IKN) from Jakarta to Nusantara in East Kalimantan is one of the strategic steps in accelerating structural transformationThe methodology used in this study is a qualitative and quantitative approach. The results of the study show that the acceleration of structural transformation through the development of IKN has a significant impact on the formation of a new economic base and increasing Indonesia's competitiveness. The formation of a new economic base in IKN can be seen from the emergence of technology and innovation-based industrial clusters. The impact on national competitiveness can be seen from the increase in productivity and innovation capacityThe analysis of the acceleration of structural transformation through the development of the IKN shows a fundamental change in Indonesia's economic base. The development of IKN as a smart forest city accelerates structural transformation through three main mechanisms. The impact on the formation of a new economic base can be seen from the shift in the economic structure in the IKN area and its surroundings. Structural transformation is also reflected in changes in the composition of the workforce and investment patterns. The impact analysis on Indonesia's competitiveness shows a significant increase in several dimensions

This study examines the relationship between economic development in Medan City and the quality of human resources (HR). Medan, as the third largest city in Indonesia, needs to optimise the quality of human capital to reach its full economic potential. Four previous studies were analysed to understand the influence of human resource quality on urban economic dynamics. The results showed that increased organisational commitment, technology utilisation, and human resource capacity development are positively correlated with improved financial statement quality and economic growth. In addition, sustainable management of natural resources also plays a role in promoting economic growth. This study emphasises the importance of government intervention in improving education standards and HR competencies to create jobs and reduce unemployment. Thus, Medan City's economic development planning should be integrative and sustainable with a focus on improving the quality of human resources and optimising local potential as the main foundation of community welfare.

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