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Siswati, Yopi; Kaluge, Laurens; Hariani, Lilik Sri

Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik) 2026 LPPM Universitas 17 Agustus 1945 Semarang

This research is motivated by the importance of guiding students in using digital technology in a positive way. The implementation of digital literacy enables students to use digital technology wisely and responsibly. This study aims to explore the importance of digital literacy, the impact of digital technology development on student’s character, the implementation of digital literacy for improving 21st-century skills, and the role of digital literacy for personalizing a generation with strong character, specifically at SMK Budi Mulia Pakisaji. This research is using a qualitative descriptive method, using purposive technique sampling and data triangulation techniques. This study uses an interactive model of data analysis. Data were collected through in-depth interviews, observation, documentation, and open-ended questionnaires. The results show that digital literacy supports the improvement of students’s 21st-century skills, known as the 6Cs: critical thinking, creativity, collaboration, communication, character, and citizenship. Digital literacy is integrated into IPAS (Science, Social, and Environmental Education) learning and implemented through the SMART (Spesific-Measurable-Achievable-Relevant-Time bound) digital concept. The implementation of digital literacy supports the achievement of IPAS learning goals, to make meaningfull learning experience, and students are able to produce a creation in IPAS projects. Students are able to solve problems using digital technology, select useful content, manage their time effectively, and become a lifelong learner. Furthermore, digital literacy supports the students to increase their knowledge, skills, and attitudes aligned with the values of Pancasila.

Aisyah Amelia Purba; Syanda Rabiatul Adwiya; Yuni Andriani Ritonga; Rania Atikah Putri; Yenti Arsini

Jurnal Pengabdian Kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

This research aims to describe the process of transforming Micro, Small, and Medium Enterprises (MSMEs) toward a digital economy through QRIS (Quick Response Code Indonesian Standard) training and the creation of creative banners as promotional media in Batu Karang Village, Karo Regency. Digital transformation has become an essential need for MSMEs to adapt to changes in consumer behavior and rapid technological development. This study employs a descriptive qualitative approach focusing on training materials and the implementation process, without using quantitative data or interview results. The findings indicate that QRIS training provides MSME actors with conceptual and practical understanding of digital payment systems that are efficient, secure, and convenient. In addition, creative banner development functions as a visual promotional tool that strengthens business identity and enhances consumer attraction. The integration of QRIS with creative banners creates synergy between digital payment systems and promotional strategies that are relevant to the conditions of rural MSMEs. Overall, this research demonstrates that digital-based training combined with creative promotional media can serve as an effective strategy to enhance MSME readiness in facing the digital economy era in a sustainable manner.

Sandra Leoni Prakasa Yakub; Santi Suryani; Fitriyani Yuliawati; Muhamad Reza Atqia; Wili Suminar

SOSIAL: Jurnal Ilmiah Pendidikan IPS 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze the position of statutory regulations as the main limiting framework for administrative discretion in Indonesian administrative law, particularly after the enactment of Law Number 11 of 2020 on Job Creation. The main issue examined is the normative shift caused by the removal of the requirement that discretion must not contradict statutory regulations, which potentially weakens legal certainty and judicial control. This research uses a normative juridical method with a regulatory and conceptualization approach, and is supported by the theory of discretionary justice, balance of legal objectives, and good governance. The findings indicate that the elimination of formal legality requirements transforms discretion from a legally constrained authority into a broader administrative freedom, increasing the risk of abuse of power and weakening the objective standards of judicial review in administrative courts. The study concludes that such a shift undermines the core principles of the rule of law and necessitates constitutional review to restore legal certainty, accountability, and effective judicial oversight.

Rizqi Nur Azizah; Etta Mamang Sangadji; Dies Nurhayati

Jurnal Insan Pendidikan dan Sosial Humaniora 2026 International Forum of Researchers and Lecturers

This research is based on the understanding that increasing the number of entrepreneurs is a crucial element for a country's economic growth. The contribution of the younger generation, especially college graduates, is vital in improving the quality of human resources and driving national economic growth. This study aims to examine the influence of entrepreneurship learning and entrepreneurial motivation on the entrepreneurial interest of students in the Economics Education study program at PGRI Wiranegara University. This education also has the potential to reduce unemployment and make entrepreneurship a promising career path. In addition to physical capital, interest and courage in entrepreneurship are crucial intangible assets for students in optimizing their potential and contributing to the country's economic growth. The method used in this study was quantitative with an associative design. Data were collected by distributing questionnaires to Economics Education students from the classes of 2021, 2022, and 2023 who had completed the "Entrepreneurship" course. Validity was tested using the Pearson correlation coefficient, while reliability was tested using the Cronbach's Alpha method. Data analysis was performed using multiple linear regression. Based on the results obtained, it was concluded that entrepreneurship learning and entrepreneurial motivation have both partial and simultaneous effects on entrepreneurial interest among students in the Economics Education Study Program at Universitas PGRI Wiranegara.

Ardi Ardi; Abdul Halim; Risnita Risnita

Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study uses an integrated analysis of positive law and Islamic law at Polres Bungo to investigate the reconstruction of sanctions for juvenile offenders during the investigation stage. Empirical trends suggest a procedural and administrative orientation that may restrict substantive rehabilitation, even though Undang-Undang Nomor 11 Tahun 2012 tentang Sistem Peradilan Pidana Anak (Juvenile Criminal Justice System Act) formally adopts restorative justice, diversion, and the best interests of the child as guiding principles. Using a multidisciplinary approach that integrates statutory, theological-normative (shar‘i), and historical considerations, this study uses a normative qualitative design based on library research. The theoretical framework incorporates maqāṣid al-sharīʿah as a normative evaluation instrument, legal effectiveness theory, and punishment theories. The findings reveal a conceptual convergence between Indonesian positive law and Islamic criminal jurisprudence in differentiating criminal responsibility based on maturity and prioritizing rehabilitation over retribution. There are still differences, nevertheless, when it comes to age criteria and the classification of sanctions: Islamic law places more emphasis on moral and biological maturity (baligh and tamyīz), whereas positive law focuses on strict legislative boundaries. The predominance of formal legality over psychosocial assessment at the investigative level runs the risk of undermining rehabilitative goals. In order to maintain proportionality and child protection, this study suggests a reconstructive paradigm that operationalizes maqāṣid-based principles, combines thorough psychological evaluation, and improves diversion measures. In addition to realistically advancing the creation of a more equitable, rehabilitative, and child-centered investigative framework, the research theoretically advances the conversation about harmonizing state and Islamic law.

Andiko Tongga; Ellya Niken Prastiwi; MF. Arrozi Adhikara

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Healthcare organizations are increasingly required to preserve the sustainability of their institutional values by ensuring high-quality services, operational efficiency, and rigorous adherence to risk governance frameworks. RSUD dr. Chasbullah Abdulmadjid Bekasi City continues to face considerable challenges in this regard, particularly due to the limited internalization of core organizational values, disparities in the cultivation of an adaptive culture, and inconsistent employee compliance with established risk management procedures. These issues highlight the necessity for a leadership paradigm grounded in service, empathy, and empowerment.This study investigates the extent to which servant leadership influences the creation and protection of corporate values, while examining the mediating roles of strong adaptive culture and employee compliance doing the implementation of risk management. Employing a quantitative explanatory survey design, the research collected responses from 153 hospital employees, and data were analyzed through Structural Equation Modeling (SEM) to evaluate both direct and mediated causal pathways among variables.The findings reveal that servant leadership significantly strengthens creation and protection of corporate values, not only through direct influence but also by enhancing cultural adaptability and reinforcing compliant behavior in risk-related practices. Leaders who embody service-oriented principles are shown to cultivate work environments that foster mutual trust, organizational learning, and value-based decision-making.This study contributes meaningful empirical evidence to the discourse on leadership, organizational culture, and compliance within public hospital settings. Institutional strategies should prioritize continuous leadership development and comprehensive risk governance training to secure long-term performance excellence and reputational resilience.

Anita Juniyarni; Anjani Aprisia; Indah Rahmatul Zahra; Osa Pania Noprinda; Amiruddin Amiruddin +3 more

Karakter : Jurnal Riset Ilmu Pendidikan Islam 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Instilling saving habits from an early age is an essential component of character education, particularly in fostering discipline, responsibility, and independence. Initial observations at PAUD Nurul Islam, Jelutih Village indicate that early childhood saving interest remains relatively low due to limited engaging learning media and the absence of structured habituation. This Community Service Program (KKN) aims to foster early childhood saving interest through creative piggy bank media aligned with children’s developmental characteristics. The implementation method comprised planning, execution, and evaluation stages. During execution, children were introduced to saving concepts through simple storytelling and interactive dialogue, followed by hands-on creation of creative piggy banks using simple, child-friendly materials. These piggy banks were then used to habituate saving behavior. The results demonstrate increased enthusiasm and saving interest among children, reflected in their willingness to set aside money and heightened responsibility toward their piggy banks. Therefore, creative piggy bank media serve as an effective alternative learning tool for fostering saving interest and positive character development among early childhood learners at PAUD Nurul Islam, Jelutih Village.

Ach Readi; Ghozi Mubarok

Karakter : Jurnal Riset Ilmu Pendidikan Islam 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Diversity is an inherent aspect of social life, particularly in a multicultural society like Indonesia, which comprises various ethnicities, races, cultures, and religions. Differences in belief should not lead to conflict but instead foster mutual respect and peaceful coexistence. Islam, as a religion of rahmatan lil ‘alamin (a blessing for all creation), upholds tolerance as a fundamental social value. However, the Qur'an outlines certain limits to ensure tolerance does not compromise core principles of faith. This study aims to explore the concept and boundaries of religious tolerance from the perspectives of three prominent Nusantara exegetes: Shaikh Nawawi al-Bantani, Muhammad Hasbi al-Shiddieqy, and Buya Hamka, while identifying similarities and differences in their views. Using a library research method with a comparative descriptive analysis, the study examines their interpretations. The findings reveal that all three scholars share a consistent understanding of tolerance as an attitude of mutual respect, understanding, and acceptance of differences to achieve a peaceful and harmonious society. Nevertheless, they differ in defining its limits. Nawawi al-Bantani includes aspects of faith and politics, Hasbi emphasizes moral-based social interactions, and Hamka confines tolerance to social relations not related to faith.

Nuralisa Nuralisa; Anwar Ramli; Anwar Anwar; Nurman Nurman; Abdul Rahman

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This research focuses on examining the relationship between environmental accounting practices and firm value creation, considering the role of profitability as an intermediary mechanism. The study was conducted on companies in the basic and chemical industry subsectors listed on the Indonesia Stock Exchange during the 2020–2024 period. Green Accounting in this study is represented through environmental cost disclosure, while firm value is proxied by Price to Book Value (PBV), and profitability is measured by Return on Equity (ROE). The analysis used a panel data regression approach, complemented by a mediation test using the Sobel test. Empirical results indicate that the implementation of Green Accounting has not had a significant impact on profitability or firm value. Conversely, profitability has been shown to have a positive and significant relationship with firm value. Furthermore, the mediation test indicates that profitability plays no role in channeling the influence of Green Accounting on firm value. These findings lead to the interpretation that Green Accounting practices in the studied sectors still reflect regulatory compliance and efforts to gain social legitimacy rather than a strategy to increase short-term economic value.

Iqbal Firdaus; Maisarah Maisarah; Novia Urfiyati; Yeni Agus Nurhuda; Gusti Aditya Aromatica Firdaus

Neptunus: Jurnal Ilmu Komputer Dan Teknologi Informasi 2026 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

The computer laboratory is an essential facility in higher education that requires efficient management of usage and environmental conditions to support the teaching and learning process. However, laboratory management at the Kalimantan Business and Technology Institute is still carried out manually, including scheduling, room condition monitoring, and report creation, which is prone to errors and time-consuming. This study aims to develop an Internet of Things (IoT)-based laboratory monitoring system prototype to improve the effectiveness of computer laboratory management. The approach used is Research and Development (R&D) with a prototype development model, allowing for design adjustments based on user feedback iteratively. Data were collected through observations, interviews, and document studies related to laboratory conditions and analyzed to determine the main system features, such as temperature and humidity monitoring, scheduling, and report generation. The results of the study show that the developed prototype can structure the laboratory workflow, provide real-time monitoring, facilitate schedule management, and simplify report preparation. This prototype is expected to serve as a foundation for developing a more comprehensive application, improving data accuracy, time efficiency, and the quality of laboratory management.

Iqbal Firdaus; Maisarah Maisarah; Novia Urfiyati; Yeni Agus Nurhuda; Gusti Aditya Aromatica Firdaus

Neptunus: Jurnal Ilmu Komputer Dan Teknologi Informasi 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The computer laboratory is an essential facility in higher education that requires efficient management of usage and environmental conditions to support the teaching and learning process. However, laboratory management at the Kalimantan Business and Technology Institute is still carried out manually, including scheduling, room condition monitoring, and report creation, which is prone to errors and time-consuming. This study aims to develop an Internet of Things (IoT)-based laboratory monitoring system prototype to improve the effectiveness of computer laboratory management. The approach used is Research and Development (R&D) with a prototype development model, allowing for design adjustments based on user feedback iteratively. Data were collected through observations, interviews, and document studies related to laboratory conditions and analyzed to determine the main system features, such as temperature and humidity monitoring, scheduling, and report generation. The results of the study show that the developed prototype can structure the laboratory workflow, provide real-time monitoring, facilitate schedule management, and simplify report preparation. This prototype is expected to serve as a foundation for developing a more comprehensive application, improving data accuracy, time efficiency, and the quality of laboratory management.

Nurul Ramadhini; Kartika Dewi Irianto

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

Copyright infringement in the music sector continues to be a significant issue in Indonesia, particularly when musical works are commercially used by business operators. Copyright law provides legal protection for creative works, including songs or music, by granting exclusive rights to control use and derive benefits from such creations. This research examines the legal analysis of copyright holders in compensation for royalty payments. The method used in this research is normative, supplemented by literature studies, including relevant regulations and previous research on song or music copyright. The research findings indicate that royalty payment is a legal obligation for every user of songs in commercial activities, and creators are entitled to such compensation. However, in the Mie Gacoan case in Bali, it is evident that the implementation of these provisions remains constrained due to weak legal understanding, supervision, and compliance, necessitating strengthened law enforcement and optimization of the role of collective management institutions.

Sri Rustiyanti; Wanda Listiani

Prosiding Seminar Nasional Ilmu Teknik 2026 Asosiasi Riset Ilmu Teknik Indonesia

This research aims to recontextualize the local wisdom embedded in the visual culture of the Muara Jambi Temple through the development of folklore-inspired batik motif designs. As a traditional Indonesian textile craft, batik serves not only functional purposes but alsp embodies profound cultural values and indigenous knowledge systems. Batik as a medium of cultural expression that invites multidimensional interpretaion within both practical and theoretical academic discourses. Its visual strength lies in the richness of colors, ornaments, and symbolic elements, which generate diverse interpretative meanings. These interpretations subsequently shape value systems that function as guiding principles in the everyday lives of Indonesian communities. The research used an experimental design method integrated with computer vision techniques to generate distinctive folklore batik motifs rooted in the cultural heritage of Muara Jambi, Sumatra. The research results are the creation of a Muara Jambi folklore batik motif that represents cultural expression, resilience, and continuity through the preservation of traditional patterns and environmentally conscious practices within the Jambi community. The transformation of motifs derived from artifacts from the Muara Jambi temple complex, serves as a primary source of inspiration for contemporary folklore batik design. The application of computer vision in the batik design process constitutes a form of sustainable digital innovation, facilitating the preservation, reinterpretation, and adaptive transformation of traditional visual heritage.

Ahmad Yuan Arby

Prosiding Seminar Nasional Ilmu Teknik 2026 Asosiasi Riset Ilmu Teknik Indonesia

This study presents ReflectAI, a web-based system designed to automate the creation of teaching materials tailored to students' learning styles using behavior data from a Learning Management System (LMS). Student digital activity data—such as logins, material access, forum participation, assignment submission, and quiz results—are extracted and processed using a Hierarchical Clustering algorithm to categorize students into three learning styles: visual, auditory, and kinesthetic. Based on the clustering results, the system automatically generates personalized learning modules using generative AI (ChatGPT API), aligned with each student's learning preferences. Employing a data-driven system development approach, the system was tested with data from 230 students in a mathematics course. The results show diverse learning style distributions and relevant, tailored content generation. ReflectAI is designed to reduce teachers’ administrative workload and enhance personalized and adaptive learning. This system contributes to educational transformation through deep, data-driven technology integration.

Richard Alvin Munandar; Pratyaksa Ocsa Nugraha Saian

IT-Explore: Jurnal Penerapan Teknologi Informasi dan Komunikasi 2026 Fakultas Teknologi Informasi, Universitas Kristen Satya Wacana

PT. XYZ is one of the largest retail companies in Indonesia. PT. XYZ has a website-based application that functions to help employees who work in IT Support to handle operational problems. However, this website has not implemented a session management system which can affect the level of security. Therefore, a system design was created for real-time session management using Firestore, Python, and Javascript. Firestore is used as a database to store sessions and Firestore has a feature called the Firestore snapshot listener which functions to detect changes in real-time. The research method includes identifying needs, initial prototype design, prototype creation, prototype evaluation, prototype refinement, and system implementation. Black Box Testing is used as a method for testing this system, where the results are in accordance with the needs and interviews are conducted with the admin of this website to test the session management system and find out the admin's response regarding the designed session management system. The results obtained are satisfactory because security can be further improved, user experience is improved, and the company's needs can be achieved.

Rahmadhani Danar Pramesti; Latifatul Ni'mah; Suffi Nurus Safrin; Rayna Amalia Putri; Naila Salma +3 more

Dinamika Pembelajaran : Jurnal Pendidikan dan bahasa 2026 Lembaga Pengembangan Kinerja Dosen

This study examines Ad-Dakhil in Tafsir Al-Azhar by Buya Hamka, focusing on Israiliyyat narrations found in the interpretation of Qur’anic narrative verses in Juz 1–10. The research is motivated by the position of Israiliyyat as a form of infiltration (ad-dakhil) in Qur’anic exegesis that may affect the objectivity of interpretation, particularly in contemporary tafsir works. This study aims to identify the distribution of Israiliyyat narrations, classify their thematic patterns, and determine the status of each narration based on the critical framework of ad-dakhil fi at-tafsir. This research employs a qualitative library-based approach. The primary source is Tafsir Al-Azhar by Buya Hamka (Gema Insani, 2017), supported by classical and contemporary tafsir literature as well as scholarly works on Israiliyyat. Data were analyzed using the theory of ad-dakhil fi at-tafsir, classifying narrations into three categories: accepted (maqbul), rejected (mardud), and suspended (tawaqquf). The findings reveal seventeen Israiliyyat narrations scattered throughout Juz 1–10, originating from the Old Testament, the New Testament, Wahb bin Munabbih, ‘Abdullah ibn Mas‘ud, and Tafsir Ibn Kathir. These narrations fall into nine major themes, including the creation and origin of humanity, the story of Prophet Adam and his descendants, Prophet Ibrahim, Prophet Ya‘qub, Prophet Musa and Bani Israil, Prophet Sulaiman, Prophet Zakariya, Prophet ‘Isa and his people, as well as accounts of previous nations. Of these seventeen narrations, eleven are classified as rejected (mardud), five as tawaqquf, and one as accepted (maqbul). These results emphasize the necessity of critical engagement with Israiliyyat narrations in tafsir literature to preserve the integrity of Qur’anic interpretation.

M. Aufa; Ziyad Ulhaq; Ahmad Syukron

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

This study examines Ad-Dakhil in Tafsir Al-Azhar by Buya Hamka, focusing on Israiliyyat narrations found in the interpretation of Qur’anic narrative verses in Juz 1–10. The research is motivated by the position of Israiliyyat as a form of infiltration (ad-dakhil) in Qur’anic exegesis that may affect the objectivity of interpretation, particularly in contemporary tafsir works. This study aims to identify the distribution of Israiliyyat narrations, classify their thematic patterns, and determine the status of each narration based on the critical framework of ad-dakhil fi at-tafsir. This research employs a qualitative library-based approach. The primary source is Tafsir Al-Azhar by Buya Hamka (Gema Insani, 2017), supported by classical and contemporary tafsir literature as well as scholarly works on Israiliyyat. Data were analyzed using the theory of ad-dakhil fi at-tafsir, classifying narrations into three categories: accepted (maqbul), rejected (mardud), and suspended (tawaqquf). The findings reveal seventeen Israiliyyat narrations scattered throughout Juz 1–10, originating from the Old Testament, the New Testament, Wahb bin Munabbih, ‘Abdullah ibn Mas‘ud, and Tafsir Ibn Kathir. These narrations fall into nine major themes, including the creation and origin of humanity, the story of Prophet Adam and his descendants, Prophet Ibrahim, Prophet Ya‘qub, Prophet Musa and Bani Israil, Prophet Sulaiman, Prophet Zakariya, Prophet ‘Isa and his people, as well as accounts of previous nations. Of these seventeen narrations, eleven are classified as rejected (mardud), five as tawaqquf, and one as accepted (maqbul). These results emphasize the necessity of critical engagement with Israiliyyat narrations in tafsir literature to preserve the integrity of Qur’anic interpretation.

Paula Leony Putri Terigas; Tjang, Yanto Sandy; Yusmanto Yusmanto; Felisitas Yuswanto

Pengharapan : Jurnal Pendidikan dan Pemuridan Kristen dan Katolik 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study examines the relationship between Dayak cosmology and Christian spirituality through the inculturation of the Munjong tradition within Catholic Dayak Tobak communities in Dusun Batu Besi, Desa Sejotang, West Kalimantan. As a post-harvest thanksgiving ritual, Munjong embodies a symbolic framework reflecting the interconnectedness of humans, nature, ancestors, and Jebata within the Dayak worldview. The tradition functions not only as a religious expression but also as a means of preserving cultural identity and fostering social cohesion. Within a predominantly Catholic context, Munjong has undergone reinterpretation, aligning with Eucharistic spirituality as the Church’s central expression of gratitude. Using a descriptive-qualitative approach combined with symbolic interaction analysis, this study shows that the religious values embedded in Munjong, including: gratitude, petitions for protection, and veneration of ancestors as spiritual mediators, correspond with Catholic teachings on divine providence, the communion of saints, and the sacredness of creation. The local Church recognizes Munjong as a cultural practice suitable for inculturation, provided it aligns with Christian doctrine, thereby offering opportunities for contextual liturgy and catechesis. The findings suggest that Munjong can serve as a bridge between faith and local culture while simultaneously reinforcing cultural identity and deepening the spiritual life of the community. The result of this study contributes to the discourse on inculturation, contextual pastoral practice, and strategies for sustaining indigenous traditions amid social change.

Arfan Maulana; Karina Reda Setyorini; Mukharomah Nur Achiroh; Tea Martina Laores; Syifa Aulia Sari +4 more

Jurnal Pengabdian Masyarakat Terapan 2026 Lembaga Pengembangan Kinerja Dosen

Culinary MSMEs serve as a vital economic pillar; however, they often encounter significant internal management obstacles and low digital competitiveness. Sabila Snack & Bakery faces complex challenges, including unstructured production schedules, limited digital marketing literacy, inconsistent visual branding, and financial record-keeping that remains intertwined with personal funds. This community service initiative aims to provide applicable solutions by strengthening internal management and digital marketing strategies to enhance operational efficiency and business competitiveness. The methodology employed is Participatory Action Research (PAR), encompassing stages of observation, interviews, technical assistance, and evaluation. The results indicate a significant transformation in business governance. The implementation of daily production schedules has successfully improved workflow regularity and operational efficiency. Furthermore, branding reinforcement through the establishment of a permanent logo, the creation of systematic product catalogs, and the optimization of social media platforms such as WhatsApp Business, Instagram, and TikTok has effectively increased business visibility and professionalism in the digital sphere. Additionally, the application of a simple bookkeeping system has fostered administrative discipline and a clear separation between personal finances and business capital. Overall, this intervention has successfully transitioned the business from traditional management patterns toward a more structured, professional, and sustainable management model ready to compete in a broader market.

Nirwana Theresya Siboro

Jurnal Hukum dan Sosial Politik 2026 International Forum of Researchers and Lecturers

Social change in Indonesia has had a significant impact on various aspects of life, one of which is reflected in the emergence of the Sole Proprietorship Company concept under Law No. 6 of 2023 on Job Creation. This framework allows individuals to establish a Limited Liability Company, particularly to support micro and small enterprises (MSEs). The innovation is not merely an adaptation of global practices but also a response to the need to strengthen economic independence. This study applies an interdisciplinary method with normative and socio-legal approaches to examine the provisions of the Sole Proprietorship Company by integrating social change factors underlying its necessity, despite substantive differences from conventional Limited Liability Companies. The analysis explores legal legitimacy and social readiness, concluding that social transformation drives the demand for this concept. Thus, regulations should be refined to remain simple and effective while encouraging MSEs to use it as a legal safeguard.