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This study examines the legal construction of the obligation to prepare  Academic Draft s in the process of forming regional regulations in Indonesia. Academic texts have a strategic role as a scientific and rational basis to ensure that the Regional Regulations produced are in accordance with the needs of the community, based on the principles of good regulation formation, and do not contradict higher legal norms. This study uses a normative juridical method with a statutory approach and conceptual analysis to identify the relevance, implementation, and challenges in the implementation of  Academic Draft  obligations. The results of the study show that the obligation to prepare  Academic Draft s has been regulated in laws and regulations, but its implementation is often faced with various obstacles, such as low technical understanding, limited budget allocation, and lack of expert involvement. Therefore, it is necessary to strengthen regulations and increase institutional capacity to ensure a more participatory, transparent, and accountable process for the formation of regional regulations. This research is expected to contribute to the development of policies that support the formation of quality and responsive regional regulations to the needs of the community.

Indonesia is a country with a vast diversity of cultures, religions, and ethnicities, which makes it one of the most pluralistic societies in the world. Multicultural education is present as a strategic approach to instill the values of tolerance, inclusion, and social harmony in the midst of this diversity. This article explores the nature of multicultural education in Indonesia from the perspective of Islamic education, which emphasizes respect for differences as part of the sunnatullah. Through literature research methods, this article discusses the concept, implementation, and challenges of multicultural education in the national education system. The results of the study show that multicultural education can be implemented through the development of diversity-based curriculum, teacher training to manage multicultural classrooms, and the creation of an inclusive educational environment. The Islamic perspective provides a strong philosophical and normative foundation to support multicultural education, such as the teachings of the Qur'an and Hadith that emphasize the importance of tolerance and intercultural dialogue. However, the implementation of multicultural education faces challenges, including cultural resistance from exclusivity groups and limited resources in schools, especially in remote areas. This article recommends strengthening the socialization of multicultural values, developing contextual teaching materials, increasing teacher training, and allocating adequate resources as solutions to overcome these challenges. By integrating Islamic values in multicultural education, Indonesia can build a generation that is tolerant, inclusive, and able to maintain social harmony in the midst of diversity. This article contributes to enriching the discourse of multicultural education and offers practical solutions for its implementation.

In the era of globalization, companies face intense competition alongside the implementation of PSAK 22 (revised 2010) in Indonesia, particularly in the merger between PT Bentoel Internasional Investama, Tbk. and PT BAT Indonesia, Tbk. in 2010. Utilizing the purchase method according to PSAK 22, this research applies a qualitative approach with content analysis to compare the practices of business combination accounting before and after the adoption of IFRS. The research focuses on how well PT Bentoel Internasional Investama Tbk. adheres to accounting standards, especially PSAK 22 after IFRS adoption. The adoption of PSAK 22 and IFRS enhances transparency, limits potential earnings management, and improves the quality of financial reporting. Although there is an improvement in disclosing minority rights and non-controlling ownership, these aspects still require further attention. With its positive impact, this research demonstrates that the implementation of PSAK 22 and IFRS in PT Bentoel Internasional Investama, Tbk. can enhance the company's effectiveness in facing competition. Highlighting the positive impact of implementing PSAK 22 and IFRS in PT Bentoel Internasional Investama, Tbk., the research reinforces transparency, integrity, and the quality of financial reporting related to business combinations. The company is expected to be more effective in dealing with competition by reducing opportunities for earnings management practices. Recommendations for further research include expanding the sample size and conducting comparative studies for a more comprehensive understanding.    

SMA Negeri 12 Semarang City has religious diversity, namely 1) Islam; 2) Christianity; and 3) Catholicism, making the school one of the targets of the National Medium-Term Development Plan 2024 to increase the index of harmony between religious communities through education. The focus and purpose of the research is to describe in detail the implementation of moderation of religious life in SMA Negeri 12 Semarang City. This research uses a qualitative approach with descriptive methods. The researcher had a role in collecting data by using observation, interview, and documentation methods. This research uses an interactive model data analysis technique which then uses source and technique triangulation for validity. The results showed that the implementation of moderation in SMA Negeri 12 Semarang City has been carried out well, this can be seen from the achievement of moderation indicators, namely 1) National Commitment of the Pancasila Student Profile Strengthening Project (P5), Pancasila Education (PP) learning, Religious learning, flag ceremony and character camp; 2) Tolerance of P5, Religious and PP learning, Healthy School Movement programme, and Child Friendly Education Unit; 3) Anti-violence of P5 and punitive measures in the form of warnings, advice, point deductions, and mediation with the result that cases that cannot be handled are expelled from school; 4) Local Cultural Accommodation of P5 and extracurricular activities in the form of traditional dance.

This research  aims to analyze the application of the McKinsey 7S framework in achieving sustainable performance management at Fresh Bright Pool, Tanjungpinang, amid the increasingly competitive local entertainment industry. The study explores the seven core elements of McKinsey 7S—strategy, structure, systems, shared values, skills, leadership style, and staff—to understand the dynamics of performance management and innovation in the service sector. A qualitative approach was employed, collecting data through in-depth interviews with two staff members and several visitors, supported by document analysis to ensure data validity. The results show that the elements of strategy and shared values are the primary strengths of Fresh Bright Pool in creating superior customer experiences, such as through the improvement of billiard facilities, optimization of bar services, and implementation of a more structured reservation system. The shared value of "comfort and togetherness" has successfully built a friendly and inclusive work culture. Collaborative leadership styles enhance staff engagement in operational processes, while the skills and staff elements still face challenges, including limited technical training and capacity development in customer service. This study provides valuable insights for Fresh Bright Pool to continue strengthening these elements to improve efficiency, maintain competitive advantage, and achieve operational sustainability in the local entertainment industry.

This study aims to determine and examine the influence of organizational behavior factors on the implementation of the regional financial accounting system. This type of research is descriptive and quantitative research. The population in this study was the total number of employees divided into several divisions with a total of 51 employees. The sampling technique used was to use saturated sampling with the number of samples used was as many as 41 respondents taken based on questionnaires that returned. Data collection was carried out using questionnaires measured with Likert scales. The analysis methods used are Multiple Linear Regression Analysis, T Hypothesis Test, F Hypothesis Test and Coefficient of Determination. The results of this study show that superior support and training do not affect the implementation of the regional financial accounting system while the clarity of objectives has a positive effect on the implementation of the regional financial accounting system. 

Companies often face various obstacles related to managing raw material inventory to meet demand, one of which is Peuyeum Ketan Istimewa. Working in the food processing industry, of course, raw material inventory management needs to be planned optimally to avoid various risks that can harm the company. The Quantity Discount model is used to take advantage of cost savings provided by suppliers when purchases are made in large quantities, while other efforts that can help manage raw materials in a company are by knowing the safety stock and reorder point of raw materials and also forecasting demand to predict future demand. This study will use the Quantity Discount model which optimizes inventory levels by considering storage costs, ordering costs, and quantity discounts. The calculations carried out are also to find the value of the company's Safety Stock and Reorder Point. The results of this study indicate that the use of the Quantity Discount method can reduce total costs by Rp26,319,267/year, while forecasting using the seasonality method increases the accuracy of demand predictions, thus enabling more efficient inventory management. The implementation of this model is expected to provide a significant contribution to operational efficiency and cost reduction at Peuyeum Ketan Istimewa

This study aims to analyze the implementation of leadership supervision in efforts to improve the performance quality of Civil Servants (PNS) in the Economic Affairs Section at the Regional Secretariat of Langkat Regency. The research findings indicate that the effectiveness of supervision greatly depends on clear objectives, performance indicators, periodic evaluations, and open communication between leaders and staff. Although there are challenges such as ineffective communication and imbalanced workloads, proposed solutions include improving communication and utilizing technology to enhance supervision and employee performance. Optimal supervision has been shown to play a key role in improving PNS performance, with an emphasis on monitoring, evaluation, and skill development. Despite challenges like limited resources and ineffective communication, solutions such as training, open communication, and technology can improve supervision efficiency. Most PNS show a positive attitude towards management and supervision, although there is still room for improvement in communication and skill development. Going forward, it is expected that supervision will become more structured, technology-based, and communicative to support the achievement of organizational goals more efficiently and enhance public service quality.

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.

This research attempts to elaborate on the analysis and implementation of the Riau Provincial Government's policy on forests, using the case study of Governor Regulation Number 11 of 2014 concerning the Forest and Land Fire Control Center. The purpose of this research is to understand the content of the Riau Provincial Government's policy through Governor Regulation Number 11 of 2014 on the Forest and Land Fire Control Center and to analyze the Riau Governor Regulation of 2014 concerning the Forest and Land Fire Control Center. To analyze this study, the data used in this research are sourced from books, archives, documents, the internet, and interviews. The analytical method applied in this research is a qualitative descriptive method, which involves creating, describing, and summarizing various conditions with the variables emerging from the research object and revealing facts through data collection, which are then studied, processed, analyzed, and interpreted to be presented descriptively. The theories used in this research include public policy, environmental politics, and development politics theories.

This study evaluates the efficacy of Smart Governance implementation in enhancing public services in Batam City. Smart governance, a principal facet of the smart city paradigm, seeks to enhance efficiency, transparency, responsiveness, and accountability by the utilisation of information technology. Batam City, strategically positioned as an economic and trade hub, is dedicated to implementing smart governance concepts to enhance the quality of its public services. This research employs a descriptive methodology with qualitative analysis to assess the strategic measures implemented, including the digitalisation of public services, transparency and budget management, integrated data management, and enhanced community participation.The findings indicate that the adoption of smart governance in Batam has effectively enhanced administrative efficiency and transparency in public services. Nonetheless, difficulties such as the digital infrastructure deficit in remote regions and insufficient digital literacy within the population remain significant impediments. This research recommends enhancing digital infrastructure, creating more user-friendly applications, and implementing digital literacy training programs for the community.  With an appropriate strategy, Batam City may persist in advancing Smart Governance as a sustainable smart city paradigm.

The background in this research was that the use of Operational Assistance Funds program must be taken into consideration for accountable and transparent financial governance. The research aimed to determine the accountability and transparency of the management of health operational assistance funds at the Watubaing Public Healt Center in Talibura subdistrict, Sikka regency. The research method employed descriptive qualitative while the analysis tool was carried out through data collection using observation, interview, and documentation techniques. The research findings indicated that the implementation of accountability and transparency principles had been well implemented, as seen from the reporting mechanism according to the Operational Assistance Funds Technical Guidelines. The principle of transparency was quite open which can be seen from the initial planning openness of MINILOK and POA drafting system which involves all staff at the Watubaing Health Center and the cross-sector community.

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 budget division has responsibility for tasks that are usually carried out including financial management, analysis and budget control in the company The aim of this research is to determine the implementation and optimization of digitalization of expedition bookkeeping in the budget division by employees of the State Electricity Company Nusantara Power Services (PT. PLN-NPS) at the Sidoarjo head office, East Java. This research uses field research methods by collecting data through reviewing internship activities and using previous research regarding the budget division.  The research results show that the implementation and optimization of digitalization of expedition bookkeeping in the budget division can helps all employee needs and already has an effective system in its use.

In increasingly advanced digital era, the professionalism of Christian Religious Education (CRE) teachers has become extremely important. CRE teachers must not only possess strong academic abilities but also be prepared to face new challenges in the implementation of technology in the teaching and learning process. The Society 5.0 era demands integration between the virtual and real worlds, where advancements in information and communication technology have transformed the way education is delivered, including in CRE practices. The professionalism of CRE teachers in this era is determined by their mastery of 21st-century competencies, which include critical thinking, creativity, innovation, collaboration, and digital literacy. Therefore, CRE teachers must be able to develop innovative and engaging learning materials. This can be achieved by utilizing video tutorials, virtual simulations, and technology-based interactive games to enhance student engagement and the quality of learning. Thus, strengthening the professionalism of CRE teachers not only focuses on academic aspects but also on the application of Christian ethical values within a dynamic and digital learning environment.

People's mining activities in Gamey Village, Uwapa District, Nabire Regency, Central Papua Province are carried out to meet daily needs and improve the welfare of the local community. This mining activity is based on alluvial deposit conditions and is applied for mining sediments on the surface and using alcon machines. for high pressure water spray. This community mining activity is divided into several stages starting from preparation of mining land, processing and production processes as well as selling gold products for sale. This research aims to examine the gold processing used by small-scale miners in Uwapa District, Gamey Village, and its impact on the environment and public health. The main focus of this research is on the use of the sluice box method, which is the gold processing technique most commonly used by local communities. This method was chosen for its simplicity and low cost, although the gold recovery efficiency varies between 50-70%. Additionally, this research evaluates alternative technologies such as shake tables and centrifuges that can increase gold recovery efficiency and be more environmentally friendly. The research results show that the implementation of alternative technology requires training, procurement of adequate equipment and infrastructure as well as ongoing monitoring. By adopting better technology, it is hoped that gold mining activities in Gamey Village can run more productively and sustainably, improving community welfare without damaging the environment.

This study aims to determine 1) the effect of implementing green accounting on the company's financial performance, 2) the effect of corporate social responsibility on the company's financial performance, and 3) the effect of implementing green accounting and corporate social responsibility on the financial performance of mining companies listed on the Indonesia Stock Exchange in 2020-2022. The method in this study uses a quantitative method. The data sources used in this study are secondary data types and the sampling technique uses the purposive sampling method by obtaining 10 companies out of 63 companies with a total of 30 annual reports listed on the Indonesia Stock Exchange in 2020-2022 which will be the object. Data analysis used in this study is descriptive statistical analysis, classical assumption tests, and simple regression tests. The results of this study indicate that the implementation of green accounting has a positive and significant effect on the company's financial performance, corporate social responsibility has a positive and significant effect on the company's financial performance and the implementation of green accounting and corporate social responsibility also simultaneously has a positive and significant effect on the company's financial performance

This research aims to examine the management of environmental risks arising from the use of fossil energy and strategies for transitioning to green energy in the business sector. The main focus of the research is to analyze the managerial role in facing environmental regulatory challenges, as well as how leaders and managers can develop a culture of sustainability within the organization. This research uses a qualitative approach with in-depth interview techniques and document analysis on large companies in the industrial and manufacturing sectors that have adopted or are transitioning to green energy, in the period June-September 2024. The results show that companies that successfully reduce environmental risks have a clear and strong energy transition strategy, including investments in green technology and managerial training related to sustainability. The biggest challenges faced are government policy uncertainty and the high costs involved in green energy implementation. In addition, this study also highlights the important role of visionary leaders and competent managers in driving organizational culture change towards sustainability. The implication of this research is the importance of a proactive, innovative management approach and compliance with environmental regulations in the face of green energy transition.

The implementation of digital technology in the judiciary system has become a cornerstone of public service improvement. This study examines the effectiveness of the E-Court application in optimizing public service quality at the Class 1A District Court of Batam City. The research employs a qualitative approach, utilizing data gathered through interviews, observations, and document analysis. Findings indicate that the E-Court application significantly enhances the accessibility, efficiency, and transparency of court services by reducing processing times, minimizing manual paperwork, and fostering accountability. However, challenges such as technical limitations, digital literacy gaps, and resource constraints impede its full potential. Recommendations include infrastructure enhancement, comprehensive user training, and policy support to maximize the benefits of digital integration in public service delivery. This study contributes to understanding the transformative role of technology in judicial administration and its impact on public satisfaction.

Performance management is a strategy to improve individual and team performance through a structured evaluation process. This study aims to analyze the application of the Baron and Armstrong performance management model at the Regional Technical Implementation Unit (UPTD) for the Protection of Women and Children (PPA) in Tanjungpinang, Riau Islands. Baron and Armstrong's model includes a cycle of vision and mission, goal setting, planning, development, and feedback. Using a descriptive qualitative approach, data were obtained through interviews, documentation and observation, using purposive sampling techniques to select relevant resource persons. Data analysis was done thematically through the stages of reduction, presentation, and conclusion drawing. The results showed that the implementation of this model has strengths in building a systematic workflow, but also faces challenges related to limited resources. This research provides recommendations for additional programs that can improve the effectiveness of women and child protection services. The findings contribute to the development of performance management strategies in similar institutions.