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This study aims to analyze the effect of sustainable business practices, as measured through the disclosure of economic, environmental, and social aspects based on the Global Reporting Initiative (GRI) Standards 2016, on the profitability of companies participating in the Asia Sustainability Reporting Rating (ASRRAT) during the 2018–2024 period. The growing awareness of sustainability has encouraged companies not only to pursue profit but also to consider their impact on the environment and society as a form of legitimacy and accountability to stakeholders. The study population comprises all companies participating in ASRRAT from 2018 to 2024, with samples selected using a purposive sampling method. The final sample consists of 8 companies, yielding 56 observations. Data were obtained from annual reports and sustainability reports published on the official company websites and the National Center for Corporate Reporting (NCCR). The results reveal that environmental disclosure has a significant positive effect on company profitability, while economic and social disclosures show no significant effect. These findings reinforce both legitimacy theory and stakeholder theory, suggesting that companies can gain social legitimacy and stakeholder trust through genuine environmental commitment.  

Taxpayer compliance represents citizens’ awareness and responsibility in fulfilling their tax obligations to support national revenue. This study aims to analyze the influence of tax socialization, tax understanding, and service quality on individual taxpayer compliance at KPP Pratama Gianyar. Using a quantitative research approach, data were collected through a questionnaire survey distributed to 100 individual taxpayers registered at the tax office. The collected data were analyzed using multiple linear regression to determine the simultaneous and partial effects of the three independent variables. The research findings reveal that tax socialization, tax understanding, and service quality each have a positive and significant influence on taxpayer compliance. These results indicate that effective tax socialization enhances taxpayer awareness, comprehensive understanding increases compliance accuracy, and high-quality services strengthen taxpayers’ willingness to fulfill their tax duties. Therefore, improving these three aspects can significantly enhance compliance levels, which in turn contributes to the optimization of tax revenue and the strengthening of the national fiscal system.

This study examines two key development issues in developing : economic dualism and population issues, using a qualitative approach using library research. The analysis shows that economic dualism, characterizes by the gap between the low-productivity traditional sector and the high-tech modern sector, remains a key characteristic of Indonesia’s economic structure. On the other hand, high population growth and uncontrolled urbanization exacerbate inter-regional inequality and weaken the equitable distribution of development outcomes. The interconnectedness of these two issues creates a cycle of proverty that is difficult to break and hinders the achivement of sustaineble development. Therefore, an integrative and inclusive develpment strategy is neded, encompassing strengthenung the tradisional sector, equitable imvestment, improving the quality of human resources, and controlling population growth to ensure more balanced and equitable development.  

This study examines how the profit-sharing system is implemented in the Easy Mudharabah Savings product at Bank Syariah Indonesia (BSI) Cimahi Branch Office in accordance with Statement of Financial Accounting Standards (PSAK) 405 about Mudharabah Accounting. This study combined field observation and literature review in a descriptive qualitative manner. Interviews, documents, and literature reviews on the National Sharia Council's (DSN-MUI) fatwa on the mudharabah contract were used to gather the data. The findings demonstrate that the Easy Mudharabah Savings program at the BSI Cimahi Branch has been appropriately and sharia-compliantly executed in conformity with PSAK 405 regulations. Customer deposits, as opposed to the bank's permanent liabilities, are recorded as Temporary Syirkah Funds. Based on the agreed-upon nisbah and the average daily balances of the clients, the profit-sharing method is used to calculate the profit-sharing. Furthermore, PSAK 405 is followed in the presentation and disclosure of financial statements, while there is still opportunity to further customer information transparency. All things considered, the results of this study show that the Islamic banking profit-sharing system's implementation of PSAK 405 upholds the values of equity, cooperation, and openness.

This study aims to understand the application of zakat accounting at LAZ BAZNAS Jambi City, to identify the obstacles in implementing zakat accounting at LAZ BAZNAS Jambi City, and to determine the suitability of the zakat accounting application at LAZ BAZNAS based on PSAK No. 109. This research uses a qualitative descriptive method, with data collected through interviews. The results of the study indicate that, first, the application of zakat accounting at BAZNAS Jambi City—based on the elements of recognition, measurement, and disclosure—has been implemented in accordance with PSAK No. 109. In terms of presentation, BAZNAS Jambi City provides cash flow financial reports, and the amil section is also included in the fund change report. Second, the obstacles faced by BAZNAS Jambi City include inefficiency in the distribution process in terms of time and energy, and the inability to use banking accounts. Other challenges are related to the lack of understanding and skills among human resources, the complexity of transactions, and insufficient government support to enable cooperation with banks, which would facilitate the distribution of zakat funds. Third, the conformity of zakat accounting application at BAZNAS Jambi City has been generally appropriate. However, in the presentation of financial statements, there are no changes in managed assets and no notes to the financial statements. Therefore, in terms of conformity, the financial statements of BAZNAS Jambi City are not yet fully in accordance with PSAK No. 109.

This study examines the application of Financial Accounting Standards Statement 45 on Financial Reporting of Non-Profit Entities at the Istiqomah Foundation, which operates in the education sector. Non-profit organizations, especially educational foundations, require an accountable financial reporting system to maintain stakeholder trust. The purpose of this study is to analyze the conformity of the Istiqomah Foundation's accounting practices with PSAK 45 standards and to identify obstacles encountered in its implementation. The research method uses a descriptive qualitative approach with data collection techniques through interviews, observation, and documentation. The results show that the Istiqomah Foundation has prepared a statement of financial position and activity report, but there are still deficiencies in the presentation of the cash flow statement and notes to the financial statements. The classification of net assets is not fully in accordance with the provisions of PSAK 45, which distinguishes between permanently restricted, temporarily restricted, and unrestricted net assets. The main obstacles found include limited human resources who understand non-profit accounting and the absence of an adequate computerized accounting system. The study recommends the need for non-profit accounting training for foundation financial managers and the development of an accounting information system that is appropriate to the characteristics of non-profit educational entities.

This study aims to analyze the phenomenon of authoritarian backsliding or democratic regression in Southeast Asia, focusing on Indonesia and Thailand. Conceptually, backsliding refers to the gradual weakening of democracy through formal and legal mechanisms by political actors within the system itself. The research employs a literature study method, analyzing academic sources and international reports relevant to the topic. The findings indicate that both Indonesia and Thailand have experienced democratic decline characterized by the consolidation of executive power, the weakening of oversight institutions, and restrictions on civil liberties. In Indonesia, democratic regression occurs primarily through executive aggrandizement and strategic manipulation of elections, while in Thailand, it manifests through promissory coups under military dominance. The study concludes that democratic decline in Southeast Asia often occurs not through overt authoritarian takeovers but through a subtle erosion of democratic institutions that undermines popular sovereignty.

The return of state financial losses does not eliminate the criminal penalty for perpetrators of corruption. However, differences in the application of Restorative Justice in corruption cases have created legal uncertainty, especially in resolving corruption cases that involve relatively small state financial losses. This study aims to examine and analyze the implementation of Restorative Justice for perpetrators of corruption in the management of village funds, which are often caused by administrative errors, lack of understanding, or weak supervision rather than intentional acts of enrichment. This type of research is Doctrinal, using the statute approach, namely legal research that focuses on the application and interpretation of normative legal provisions (laws and regulations) as well as a theoretical concept approach to understand justice in a restorative framework. The resolution of village fund corruption cases with small losses should ideally prioritize recovery of losses and community restoration, but cannot eliminate the criminal aspect entirely, so clear legal guidelines are needed to ensure fairness and legal certainty.

This study analyzes the optimization of creative content production on the TikTok platform of Garuda Systrain Interindo, a company engaged in occupational safety and health (K3) certification services. The research aims to (1) identify how the content production process is optimized and (2) examine how such optimization improves the effectiveness of creative content based on the principles of Integrated Marketing Communication (IMC). Using a qualitative descriptive approach, data were collected through observation of the company’s TikTok content, documentation, and analysis of content performance indicators. The results show that the optimization process includes structured planning through content planning sheets, determination of content pillars, talent briefing, consistency in editing style, and template standardization. These efforts are supported by post-production activities such as scheduling, performance monitoring, and evaluation through TikTok Analytics. Furthermore, the optimization significantly enhances content effectiveness, as indicated by increased engagement, reach, and stable performance of educational content. The implementation of IMC particularly in terms of message consistency, visual uniformity, and brand identity integration strengthens brand awareness and improves the clarity of K3 educational messages delivered to audiences. Overall, optimized and IMC-based content production contributes to more effective digital communication and strengthens the company’s professional image on social media.  

This research examines cases of extortion and threats between young couples through social media in Bengkalis. The analysis is conducted from the perspectives of forensic linguistics, semantics, and pragmatics. The research employs a qualitative approach with descriptive analysis. The data consists of language use in the Expert Witness Interview Report, specifically messages exchanged via WhatsApp. The findings indicate that the perpetrator engaged in both extortion and threats against the victim. The extortion involved financial demands, causing the victim to experience insecurity and trauma. Additionally, these actions violate Article 368, Paragraph 1 of the Criminal Code regarding extortion and threats against another person, as well as Article 45b of the Electronic Information and Transactions (ITE) Law, which addresses extortion and threats carried out online. Based on these findings, strict legal action is necessary, along with increased awareness of the importance of responsible social media use.

The Merdeka Curriculum policy, initiated by the Ministry of Education, Culture, Research, and Technology (Kemendikbudristek), marks a significant paradigm shift in the Indonesian educational landscape. This curriculum emphasizes student-centered learning, flexibility, and the development of competencies according to students' interests and talents. This study aims to critically analyze the relevance of the philosophy of progressivism, pioneered by John Dewey, as a conceptual foundation for the implementation of the Merdeka Curriculum. Using a systematic literature review method on 15 Sinta indexed scientific journals (minimum Sinta 4) published between 2018-2024, this study examines the alignment between the core principles of progressivism such as experience as the basis of learning (learning by doing), the teacher's role as a facilitator, problem-solving, and democratic education and the essence of the Merdeka Curriculum policy. The analysis reveals a strong alignment between the two concepts. Project-based learning, content differentiation, and formative assessment within the Merdeka Curriculum are concrete manifestations of progressive ideas. However, this study also identifies implementation challenges, such as teacher readiness, school culture transformation, and resource availability, which can hinder the internalization of this philosophy at the practical level. It is concluded that a deep understanding of the philosophy of progressivism by stakeholders, especially educational managers and teachers, is crucial to ensure that the Merdeka Curriculum becomes not just an administrative change, but also a substantive and sustainable pedagogical transformation.

Education is fundamentally a process of developing the whole person, not simply the transfer of knowledge. This research aims to examine the essence of education as an effort to humanize humans through a descriptive qualitative approach using a literature study method. This concept emphasizes that education plays a central role in developing students' potential, awareness, and human values. This study explores the thoughts of figures such as Paulo Freire, Ki Hajar Dewantara, and John Dewey, who positioned education as a path to liberation and humanity. The analysis shows that true education must be oriented toward developing human values, morals, and character to avoid becoming trapped in the process of dehumanization amidst technological developments and modernization. Through literature review and thematic analysis, this research found that humanistic education must integrate rationality, morality, and spirituality to form complete human beings. Thus, education must be understood as a continuous process of humanization to build a civilized, ethical, and just society.

This study aims to analyze digital communication planning through Instagram to market MAKA Cavalry products at the MAKA Showroom in Gading Serpong . As a local automotive company producing electric motorcycles, MAKA Motors faces significant challenges from competitors and the importance of building brand awareness through digital media. The study used a qualitative approach using Regina Luttrell's Circular Model of SOME (Share, Optimize, Manage, Engage) as the foundation for its digital communication strategy. Data were collected through participant observation, in-depth interviews, and documentation of the activity of the @ makamotorsgadingserpong_vina Instagram account. The results show that a structured digital communication plan through Instagram can increase visibility, audience interaction, and brand image of MAKA Cavalry products. The strategies implemented include creating relevant and visually appealing content, optimizing posting times and hashtags, consistent account management, and encouraging audience engagement through two-way interactions. This study highlights the importance of evaluating Instagram insights and adapting content to suit the needs of the target audience. These findings can serve as a reference for the local automotive industry in optimizing social media as a marketing tool for environmentally friendly technology-based products.

One of the factors that determine the success of a character-based language learning process is the interaction between teachers and students. Polite language from students can show that they have the expected character, in addition to showing that teachers have helped students behave with polite language. Classes often do not meet expectations. Many students are still unable to pronounce good words. In the last two decades, there has been a significant decline in the implementation of polite language originating from Brebes Regency. Children believe that using impolite language is acceptable to their friends and following trends in their environment because of the abundance of impolite language in society. This causes people to use Indonesian less. The purpose of this study is to determine the politeness of Indonesian language students in interacting with teachers in grade IV SDN 1 Karangdempel. This study uses a qualitative research type. The approach used in this study is qualitative research with a descriptive approach. The location of this research is SDN 1 Karangdempel, Losari District, Brebes Regency, Central Java, Indonesia 52212. Based on research that has been done on the analysis of the form of politeness in Indonesian language in interacting with teachers in the learning process is polite. Because, in the implementation of the learning process can include several maxims including: Maxim of wisdom/wisdom, maxim of generosity, maxim of praise/appreciation, maxim of humility/simplicity, maxim of agreement/agreement, and maxim of sympathy. From several existing maxims it can be concluded that the maxim of humility/simplicity is the one most frequently found in the data of politeness in Indonesian language in class IV SDN 1 Karangdempel, Brebes Regency, because that maxim is the one that occurs most often in learning activities.

Education is a conscious and planned effort to create a learning atmosphere and learning process so that students actively develop their potential to have spiritual religious strength, self-control, personality, intelligence, noble character, and skills needed by themselves, society, nation and state (Law of the Republic of Indonesia). To realize the goals of national education, the curriculum is made as a guideline used in learning activities as regulated in Law of the Republic of Indonesia No. 32 of 2013 concerning National Education Standards. The purpose of this study is to describe the difficulties of students in writing stories in the Indonesian language subject of grade IV at SDIT Harapan Umat Brebes. This study uses a qualitative research type. The approach used in this study is qualitative research with a descriptive approach. The location of this research is SDIT Harapan Umat Brebes on Jl. Proklamasi KM. 03 Utara Islamic Center (In front of the Integrated Government Office), Brebes, Central Java, Indonesia 52212. Based on the research that has been done on the analysis of the level of difficulty of students in writing stories in the Indonesian language subject, it can be concluded that the level of ability of grade IV students in writing stories is still quite low. The difficulties faced by students in writing stories in the Indonesian language subject in grade IV SDIT Harapan Umat Brebes include several things, including students experiencing difficulties in determining the title of the narrative text, students' inability to arrange words into a story that is interconnected with each other.

This research was conducted at Malahayu 03 Elementary School, Brebes Regency. The objectives of this research are (1) To describe the impact of bullying on students' social interactions (2) To describe the factors that influence students' social interactions after experiencing bullying. This type of research uses Qualitative research using interview and Documentation techniques. Based on the results of research conducted through interviews, observations, and documentation at Malahayu 03 Elementary School, it can be concluded that bullying has a significant impact on students' social interactions, especially for victims. These impacts can be seen in the following aspects: (1) Emotional and psychological: Students who are victims of bullying show symptoms such as feelings of worthlessness, prolonged sadness, fear of expressing opinions, and experiencing pressure to be accepted by the group. (2) Decreased social interaction: Victims tend to be alone, avoid group activities, and withdraw from the social environment of the class. (3) Decrease in academic achievement: It was found that victims of bullying experienced a decline in academic grades and difficulty concentrating while studying, as a result of the mental pressure they experienced. (4) School environment: The existence of a culture of seniority and the lack of serious handling by the school towards perpetrators of bullying causes victims to feel increasingly unsafe.

This study aims to describe the role of digital media in the dynamics of teaching and learning interactions in educational environments. The development of information and communication technology has brought about significant changes in the learning system, where digital media has now become an integral part of teaching and learning activities. The research method used was descriptive qualitative, with data collected through journals and books related to digital-based learning. The results indicate that digital media plays a significant role in increasing the effectiveness and flexibility of the learning process. Digital media helps teachers deliver material more engagingly, facilitates two-way communication between teachers and students, and supports faster and more efficient learning evaluation. However, the use of digital media also creates new dynamics, such as reduced direct social interaction and the emergence of challenges in maintaining student learning motivation. The effectiveness of digital learning is greatly influenced by teachers' digital literacy readiness, student discipline, and the support of school infrastructure and policies.

This study aims to analyze the role of mass media in influencing the escalation of social conflict in society. Mass media, both conventional and digital, have significant power in shaping public opinion and influencing public perceptions of sensitive social issues. In the context of Indonesia's pluralistic society, non-objective and provocative reporting can accelerate the rise of social tensions and exacerbate intergroup conflict. This study uses a qualitative descriptive approach with a literature review method, drawing on sources from various scientific journals, books, and previous research reports. The results indicate that media can act as both a trigger and a mitigator of conflict, depending on how information is presented to the public. Media that prioritizes the principles of peace journalism can help create cross-group communication, foster empathy, and strengthen social solidarity. Conversely, biased and sensational media can exacerbate differences and lead to social disintegration. Therefore, media practitioners require moral responsibility, professional ethics, and social awareness to ensure their function remains oriented toward truth, justice, and peace. Thus, mass media holds a strategic position in building social harmony amidst the diversity of Indonesian society.

This study was conducted at MA PK Al-Azhar Sempu, Banyuwangi Regency.  The purpose of this study was to determine students' interest in reading, their enjoyment of reading during classroom learning, and their enjoyment of reading fiction and scientific books. The research method used in this study was descriptive,  and the type of research used was qualitative. The population in this study consisted of 86 students from grades X, XI, and XII. The sample used in this study consisted of 32 students, and the researcher employed two techniques: interviews and questionnaires. Based on the results of this study, it shows that students' reading interest is moderate or sufficient. Still, there is an opportunity for students to increase their reading interest by reading books that are easy to digest, such as novels, as well as the availability of additional facilities provided by the Madrasah, with additional support from teachers to motivate students to continue enjoying reading.

Low Birth Weight (LBW) infants are among the leading causes of neonatal morbidity and mortality in Indonesia. This condition results from the immaturity of organ systems, including thermoregulation, making infants vulnerable to hypothermia. One non-pharmacological intervention to maintain body temperature stability is the nesting technique, which positions the baby in a flexed posture similar to the intrauterine condition using soft rolled cloths as a “nest.” This case study aimed to determine the effect of nesting on body temperature changes in LBW infants in the perinatology room of RSUD Batang. The study used a descriptive case study with a nursing process approach involving five LBW infants (<2500 g, spontaneous breathing). The intervention involved applying nesting for 30 minutes daily over three consecutive days. Body temperature was measured before and after the intervention using a digital thermometer. The results showed an increase in body temperature in all subjects. The average temperature before intervention was 35.9°C and increased to 36.6°C after three days of nesting therapy. This indicates that nesting effectively helps maintain body temperature stability in LBW infants by providing comfort, reducing stress, and conserving body energy. In conclusion, nesting is an effective evidence-based nursing intervention for improving body temperature in LBW infants and is recommended for perinatology care settings.