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Micro, Small, and Medium Enterprises (MSMEs) play a strategic role as the backbone of Indonesia’s economy through their significant contribution to employment creation and Gross Domestic Product (GDP). However, many MSMEs continue to face structural challenges, including limited managerial capacity, low levels of innovation, and weak adaptation to digital transformation. In response to these challenges, entrepreneurship education has emerged as a strategic instrument for strengthening MSME competitiveness and sustainability. This study aims to analyze the role of entrepreneurship education as a development strategy for MSMEs in supporting Indonesia’s economic growth. Employing a descriptive qualitative approach with a case study design, this research examines several MSMEs that have participated in entrepreneurship education and training programs organized by government and educational institutions. The findings reveal that entrepreneurship education contributes to strengthening entrepreneurial mindset, improving managerial and financial skills, encouraging business innovation, and enhancing digital technology adoption among MSME actors. Moreover, entrepreneurship education supports business resilience and market expansion, enabling MSMEs to adapt to dynamic economic conditions. These findings indicate that entrepreneurship education is not merely a capacity-building tool, but a strategic policy instrument for developing competitive and sustainable MSMEs. Therefore, the institutionalization of integrated and continuous entrepreneurship education is essential to optimize the role of MSMEs in fostering inclusive and sustainable economic growth in Indonesia.

This study aims to analyze the effectiveness of the Village Information System in Delima Village as one of the village government's efforts to improve the quality of public services. The study used qualitative methods with descriptive research and data collection techniques such as observation, interviews, and documentation. The results of the study indicate that the implementation of the Village Information System in Delima Village has not been running effectively. Although this system has been used for administrative activities such as issuing certificates, managing population data, and disseminating village information, its implementation still faces various obstacles. Some of these inhibiting factors include limited human resources who have not fully mastered technology, lack of training for village officials, and unstable internet connections throughout the village. As a result, services through the Village Information System are not optimal and have not yet fully benefited the community. Therefore, it is necessary to increase the capacity of village officials and provide infrastructure support so that the implementation of the Village Information System in Delima Village can run more effectively in the future.

This research examines the influence of road infrastructure development on local economic growth in Medan City, emphasizing its role in improving accessibility and supporting economic activities. Road infrastructure is a vital component of regional development, as it facilitates the movement of goods and services, reduces transportation costs, and enhances connectivity between economic centers. Well-developed road networks can stimulate business expansion and encourage investment by creating a more efficient economic environment. The study employed a descriptive quantitative approach using field surveys involving 20 respondents, including business actors, local residents, and government representatives. Data were collected through structured questionnaires and analyzed descriptively to capture perceptions regarding the economic impact of road infrastructure development. The results indicate that improvements in road quality, capacity, and connectivity have a positive influence on local economic growth. Respondents reported increased trade activities, improved access to markets, higher investment opportunities, and rising community income levels as direct benefits of improved road infrastructure. However, the study also identified several challenges that may hinder long-term economic outcomes. Traffic congestion, uneven infrastructure development across areas, and inadequate routine maintenance were highlighted as significant issues. These problems can reduce efficiency and limit the sustainability of economic gains. Therefore, continuous government commitment, effective maintenance strategies, and equitable distribution of infrastructure development are essential. Strengthening coordination among stakeholders is also necessary to ensure that road infrastructure development supports inclusive and sustainable local economic growth in Medan City.

This study aims to analyze the implementation of financial reporting and evaluate the economic performance of Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) Nur Insani during the period from 2022 to 2023. A descriptive qualitative method was employed, utilizing secondary data from the Statement of Financial Position, Cash Flow Statement, and Operating Results Report published by the cooperative. The findings indicate that KSPPS Nur Insani has implemented a computerized financial recording system, which enhances accuracy, transparency, and operational efficiency. However, the cooperative experienced significant financial pressure in 2023, as indicated by decreases in cash and cash equivalents, total assets, and temporary syirkah funds, both short-term and long-term. These declines reflect weakened liquidity and reduced fundraising capacity from members. Despite these challenges, the cooperative succeeded in increasing its Net Operating Results (SHU), demonstrating effective revenue management and operational cost control. Overall, the profitability of KSPPS Nur Insani remains positive, yet strategic improvements are necessary, particularly in strengthening liquidity management, increasing funding sources, optimizing asset utilization, and enhancing digital system implementation to support better financial governance. These strategic efforts are expected to improve business sustainability and maintain member trust in the future.

Historically, water resource management in Indonesia has faced significant complexities, often dominated by commercialization and investment-oriented policies that threaten the fundamental rights of farmers. The Constitutional Court’s decision to annul the previous Water Resources Law marks a crucial turning point, demanding a comprehensive policy reformulation. This entails a shift from a market-based paradigm to one grounded in human rights and social welfare, reaffirming state sovereignty over water for the prosperity of the people. The urgency of this reformulation is compounded by the imminent threat of climate change, which introduces high uncertainty into the hydrological cycle—manifesting as extreme droughts and floods—thereby directly impacting the agricultural sector. This research aims to formulate a climate-adaptive water resource management policy that secures the priority rights of farmers. Employing a Normative Legal Research Method with Statutory and Conceptual Approaches, the findings present a new, holistic legal and institu-tional framework. This framework centers on two pillars: first, the firm assertion and absolute legal protection of irrigation water allocation for farmers, even during periods of scarcity; and second, the adoption of a Climate-Adaptive Governance Model. This governance model integrates a unified climate monitoring system, resilient water infrastructure, and the empowerment of Water User Associations (P3A) at the grassroots level to independently respond to shifting climate patterns. This reformulation is essential for achieving water management that is just, sustainable, and effective in maintaining national food security

The Indonesian Solidarity Party (PSI) distinguishes itself as the sole political party actively promoting its platform through mainstream media. Social media has become integral to political campaigns in Indonesia, with PSI leveraging these platforms more effectively than its contemporaries since its establishment in 2014. PSI sought to position politics as an engaging activity for diverse audiences and to reduce political apathy among young people. The research method used by the researcher was a qualitative descriptive-analytical approach, utilizing the theory of Harold D. Laswell's concepts of new media and political communication (propaganda). Thus, the results of the research that has been conducted, it can be concluded that, (1) PSI is able to establish itself as a party that is closely related to young people and digital; (2) Instagram is PSI's main platform that focuses on attracting the sympathy of young people, becoming the most effective platform in conveying political messages visually and audio-visually, (3) In the elections for the Indonesian House of Representatives and the Jakarta Province DPR D, PSI obtained an increase in votes compared to the 2019 Election, (4) PSI's political communication has characteristics that prioritize party communication with a youthful style and the capacity of figures.

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 development of small and medium enterprises (SMEs) and household industries is often regarded as the economic foundation of a region. However, much of the existing research in Indonesia remains focused on quantitative descriptive analysis, while providing limited attention to spatial dynamics and interregional disparities. This study aims to critically evaluate the spatial distribution patterns of SMEs and household industries at the regency and city levels, with particular emphasis on clustering tendencies, unequal distribution, and their relationships with regional characteristics. A spatial analysis approach is employed to identify spatial autocorrelation and industrial clustering patterns, which is complemented by a structural analysis of infrastructure availability, market accessibility, and regional institutional capacity. The findings indicate that the distribution of SMEs and household industries is not geographically random, but rather forms clusters that are predominantly concentrated in areas with higher levels of accessibility and economic activity. This condition reflects spatial inequality that may exacerbate development disparities between regencies and cities. Furthermore, the results reveal that uniform industrial development policies are insufficient to accommodate the diverse spatial characteristics across regions. Therefore, this study underscores the importance of formulating spatially informed and context-sensitive policies for the development of SMEs and household industries in order to promote more balanced and sustainable regional industrial development.

This study aims to analyze the comparison of small business development strategies in improving the income of traders in traditional markets around Medan City. The research employed a qualitative descriptive approach using interviews, observations, and documentation involving three traders of fruit, vegetables, and tomatoes. The results show that each trader applies different strategies depending on the characteristics of their commodities and business capacity. Fruit and tomato traders tend to implement quality sorting, price adjustments, and trust-building through honest customer service. Meanwhile, the vegetable trader relies more on traditional approaches such as giving bonuses to customers. Market facilities significantly influence the effectiveness of business strategies, where traders with proper stalls are better able to maintain income stability compared to those using temporary tents in muddy and uncomfortable areas. Seasonal factors also strongly affect income fluctuation as they determine the quality and supply of commodities. This study concludes that small business development strategies in traditional markets are shaped not only by traders’ managerial abilities but also by market infrastructure conditions and external environmental factors. It is recommended that market managers improve market facilities to support the sustainability of small traders’ businesses.

Non-formal institutions, such as farmer groups, play a strategic role in increasing farmer capacity and strengthening agricultural production systems at the village level. This study aims to analyze the role, function, and institutional dynamics of the Bina Satu Farmer Group in supporting tomato farmers in Parabubu Village, Mego District. A descriptive qualitative approach was used, with data collection techniques including observation, in-depth interviews, and documentation. The results indicate that the Bina Satu Farmer Group serves as a learning platform, a collaborative unit, and a liaison between farmers and external institutions. This institution functions in disseminating information on tomato cultivation technology, strengthening access to production inputs, and enhancing farmers' bargaining power in marketing. However, several weaknesses were identified, such as low member participation in routine meetings and limited managerial skills among administrators. Overall, the existence of this farmer group has significantly contributed to increasing the knowledge, productivity, and independence of tomato farmers in Parabubu Village.

Increasing traffic activity at unsignalized intersections often results in congestion and delays. The intersection of Jl. Imam Bonjol and Jl. Daya Nasional experiences these conditions, making performance evaluation necessary. This research tends to scrutinize the intersection performance under existing conditions and five-year projected conditions and to identify appropriate improvement measures. The analysis was carried out using the 2023 Indonesian Road Capacity Guidelines (PKJI 2023) and PTV VISSIM microsimulation software. Data on intersection geometry, vehicle speed, and traffic volume were collected through CCTV observations on weekdays and weekends. The results show that under existing conditions, the degree of saturation reached 1.170 with an average delay of 33.75 seconds (LOS D). In the five-year projection, the degree of saturation increased to 1.239 with an average delay of 53.69 seconds (LOS E). These findings indicate a decline in intersection performance, highlighting the need for alternative traffic management measures to improve operational performance and service levels.    

The Community Service (PkM) activity aimed to enhance the capacity of civil society to conduct effective public oversight of the East Lombok Regency Regional Revenue and Expenditure Budget (APBD) for fiscal year 2025. The “Budget School” program, organized by the Pimpinan Daerah Pemuda Muhammadiyah in collaboration with the Indonesian Forum for Budget Transparency (FITRA) NTB and ITSKes Muhammadiyah Selong, provided participants with a comprehensive and critical analysis of the regional budget structure and allocation patterns. The key findings highlighted notable fiscal inefficiencies, particularly the disproportionately high allocation for Employee Spending (Belanja Pegawai), which indicates an urgent need for budget reallocation toward increasing Capital Expenditure (Belanja Modal). Such realignment is essential to accelerate infrastructure development, enhance public service delivery, and ensure broader socio-economic benefits for the community. The event, conducted on September 25, 2025, successfully improved fiscal literacy among youth and civil society actors by strengthening their understanding of fiscal governance and legal oversight mechanisms. Overall, the activity fostered collective awareness and encouraged active participation in promoting sustainable, transparent, and efficient regional financial management.

This study aims to test the effectiveness of the implementation of a simplified Mini-QHSE (Quality, Health, Safety, Environment) system in improving working conditions at the Syams Handicraft woven craft MSME in Pati Regency, Central Java. The study used a quantitative method with a one-group pretest–posttest design involving 47 workers as respondents. Data collection was conducted through questionnaires and observations before and after the twelve-week intervention. The results showed that the implementation of the Mini-QHSE system was able to significantly reduce the level of occupational safety and health risks and significantly improve worker welfare. Further analysis revealed that the Mini-QHSE system made a significant contribution to variations in OHS risks and worker welfare. The dimension of safe work procedures proved to be the most influential factor in reducing work risks, while the training aspect was the main factor in improving worker welfare. Based on these findings, it can be concluded that the Mini-QHSE system designed according to the capacity and characteristics of MSMEs is effective in creating a safer and more prosperous work environment. This model has the potential to be applied to similar MSMEs with contextual adjustments as a practical solution in managing quality, safety, and occupational health in the micro-business sector.

ABSTRACT Background: Tourist areas are regions with a high potential risk of disasters, so tourism actors are required to have basic knowledge of Basic Life Support as part of disaster preparedness. The Tourism Health Nursing approach emphasizes the importance of the health capacity of the tourist community to prevent and respond to emergency conditions. Objective: This study aims to understand the effect of BLS training on improving the knowledge of tourism actors in managing disaster preparedness based on Tourism Health Nursing. Method: The research design was a quasi-experiment with a one group pretest–posttest design. The sample consisted of 30 tourism actors, selected using purposive sampling. Analysis was conducted using the paired t-test. Result: The average score after receiving Basic Life Support (BLS) training showed that the average BLS knowledge score of respondents before training was 58.9, with a minimum-maximum range of 60-73. with an average score difference of 6.4. Conclusion: It can be concluded that there is an effect of Basic Life Support (BLS) training on public knowledge. BLS training has a significant impact on increasing the knowledge of tourism actors in disaster preparedness.

Injustice against women in contemporary Islamic law practice is still a serious problem, especially in cases of divorce, child custody, and the division of common property, which are often decided textually without considering the social, economic, and psychological aspects of women. This phenomenon shows that the application of Islamic law is still normative and does not fully reflect substantive justice as the purpose of maqāṣid al-syarī'ah. This research aims to analyze the nature of justice for women in the modern era, identify the steps needed to realize this justice, and formulate Islamic legal solutions based on maqāṣid al-syarī'ah that can be applied contextually in the religious justice system. The research method used is qualitative with a normative-empirical approach through literature analysis, case studies, and empirical data from religious court decisions and reports of official institutions such as Komnas Perempuan. The results of the study show that justice for women can only be achieved through a dynamic maqāṣid approach, by placing the interests of women and children above the legal-formalities of classical fiqh. The efforts needed include the integration of empirical data in judges' decisions, reform of religious justice policies, increasing the capacity of judges in understanding maqāṣid, and empowering women through legal literacy.

This study examines the administrative problems in managing the Education Data Sistem (Dapodik) as a key instrument for strengthening the institutional capacity of Early Childhood Education (PAUD) in West Sumatra. Using a literature review approach, data were collected from various sources, including reports from the Ministry of Education, Culture, Research, and Technology (Kemendikbudristek), BAN PAUD and PNF, and previous studies. The findings reveal that although Dapodik reporting in West Sumatra has reached 97.8%, several challenges persist, such as limited internet access, low operator competence, insufficient technical supervision, and a lack of institutional awareness of data accuracy. These issues have led to delays in accreditation, misallocation of operational assistance funds (BOP), and ineffective educational planning. Therefore, innovative solutions such as Dapodik gamification, digital inter-institutional mentoring, and operator certification are recommended to improve data management effectiveness and sustainably strengthen PAUD institutional governance.

The transformation of the post-pandemic education system has crystallized online learning as a permanent component, with parents assuming an unprecedented instructional role at the elementary level, particularly at Madrasah Ibtidaiyah (MI). This qualitative case study aims to analyze in depth the dynamics and implications of the role of these parents during the transition period. Data was collected through in-depth interviews with parents, students, and teachers from two MIs in Blora, enriched by observation and analysis of communication documents. The findings of the study reveal three crucial things: first, there is a transformation of the role of parents into "substitute teachers" which creates a significant psychological burden due to the gap between the demands of the role and pedagogical capacity. Second, the communication pattern between schools and parents is still one-way and administrative, and has not built a collaborative three-way partnership by involving students. Third, the quality of parental assistance is very diverse and highly dependent on their digital literacy capacity and educational background, which directly affects the development of students' self-regulated learning. This study concludes that the effectiveness of parental roles is determined by psycho-educational support, the quality of communication channels, and the level of personal capacity, so policy implications must move towards a differentiated and empowerment-oriented approach.

This study examines the critical role of expert opinions from the Ministry of Energy and Mineral Resources (ESDM) during the investigation phase in uncovering gold mining without permit (PETI) crimes under Article 120 of the Indonesian Criminal Procedure Code (KUHAP) in West Kalimantan. The research employs a normative-empirical approach, analyzing legal provisions, government reports, and judicial practices to assess how ESDM experts contribute to establishing the material truth of PETI cases. Findings reveal that expert opinions are indispensable for verifying the absence of permits, assessing environmental damage, and quantifying state losses, thereby strengthening evidentiary frameworks for prosecutors and judges. However, challenges persist, including coordination gaps between law enforcement and ESDM, insufficient technical capacity among investigators, and potential threats to expert independence. The study concludes that optimizing the use of ESDM expertise is not merely procedural but strategic for effective, accountable, and just enforcement against PETI, which remains a significant threat to national resource sovereignty and environmental sustainability.

This study discusses the role of the Kupang City Council in carrying out its supervisory function on gender-responsive maternal and child health policies, with a case study focus on Oebobo District. The background of this study stems from the high maternal and child mortality rates and the suboptimal implementation of Kupang City Regulation No. 7 of 2013. This study uses a qualitative approach with interview, observation, and documentation techniques, and involves informants from DPRD members, health workers, posyandu cadres, and community leaders. The results show that the DPRD, particularly through Commission IV, has carried out its supervisory function through regulatory support, budget allocation, program evaluation, and field visits. Some of the programs supervised include Free Nutritious Meals (MBG), strengthening Posyandu, and basic health services at Puskesmas. However, the effectiveness of supervision still faces various obstacles, including the lack of female representation in the DPRD, strong patriarchal culture, lack of socialization of local regulations, weak cross-sector coordination, and low community participation. The conclusion of this study confirms that the success of gender-responsive maternal and child health policies is greatly influenced by the capacity of the DPRD in oversight, political and budgetary support, and community involvement.

The issue of street vendors (PKL) in Sidoarjo Regency, particularly in the Gading Fajar area, has become a significant concern as it relates to public order, the use of public space, and the economic dynamics of small communities. To address these challenges, the Sidoarjo Regency Government enacted Regional Regulation Number 3 of 2016 as the legal basis for structuring and empowering PKL. This study examines how the regulation is implemented in practice and evaluates its effectiveness using a qualitative descriptive method through interviews, observations, and documentation, analyzed with Leo Agustino’s policy evaluation model, which assesses five key aspects: administrative resources, institutional coordination, infrastructure and technology, financial support, and regulatory adequacy. The findings show that the implementation of the regulation has not yet reached optimal performance, as limited socialization, insufficient personnel, weak coordination among agencies, inadequate supporting facilities, and low compliance with zoning rules hinder the achievement of policy objectives. These issues are reflected in the continued presence of PKL operating in non-designated areas despite clear regulatory provisions. Therefore, strengthening institutional capacity, improving facilities, enhancing enforcement consistency, and developing more operational technical guidelines are essential to ensure more effective and sustainable management and empowerment of street vendors in Sidoarjo Regency.