Publication Search

The conversion of agricultural land to non-agricultural land continues to increase along with the pressures of urbanization, industrialization, and settlement expansion. This condition poses risks to food security, environmental sustainability, and farmer welfare. This article reviews literature based on 25 abstracts/research results on LP2B in Indonesia to map policy implementation patterns, the relationship between LP2B and regional spatial planning, inhibiting factors, and the direction of policy strengthening. The method used is a narrative review with thematic synthesis of normative legal studies, juridical-empirical, qualitative, mixed methods, and spatial-quantitative approaches. The results of the review indicate: (1) LP2B is highly dependent on the harmonization of spatial planning policies, especially RTRW/RDTR and licensing mechanisms based on KKPR-OSS; (2) many regions are still stuck at the land inventory-identification stage, not yet reaching the determination and operational protection through LP2B Regional Regulations; (3) dominant obstacles include regulatory asynchronous, weak law enforcement, minimal cross-agency coordination, limited data by name by address, suboptimal socialization, and conflicts of interest in non-agricultural development; (4) incentive-disincentive instruments have not been implemented consistently, although socially farmers tend to accept LP2B protection; and (5) quantitative evidence at the national level shows that LP2B policies have a positive effect on the percentage of rice fields, despite being suppressed by population density and real estate sector growth. This article emphasizes the need for an integrated spatial governance approach, strengthening regional institutions, and designing policies that are socially and environmentally just to ensure that LP2B is effective in maintaining regional food security.

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.

The Indonesian hospitality industry is currently facing a post-pandemic "profitability paradox," a phenomenon where increased occupancy rates do not guarantee a proportional increase in net profit margins due to persistent operational cost inflation. This study aims to evaluate operational cost efficiency strategies and their impact on profitability across three star-rated hotels with contrasting locational and market characteristics: @Hom Hotel Kudus (Central Java), Grand Verona Samarinda (East Kalimantan), and FUGO Hotel Banjarmasin (South Kalimantan). This research adopts a descriptive qualitative approach with a comparative multiple-case study design. Data were collected through in-depth interviews with top management, participant observation, and financial document analysis. The results reveal that geographical characteristics and market segments are the primary determinants in selecting efficiency strategies. (1) Hom Hotel Kudus, located in a secondary industrial area, implements Lean Operations strategies through workforce multi-skilling to address market price sensitivity. (2) Grand Verona Samarinda, in the East Kalimantan business hub, focuses on Supply Chain Engineering by localizing raw materials to mitigate high logistical costs. (3) FUGO Hotel Banjarmasin, in the lifestyle segment, adopts Technology-Driven Efficiency to suppress utility costs without degrading the guest experience. The study concludes that sustainable profitability is achieved not through aggressive cost-cutting, but through strategic cost management adaptive to local contexts. These findings provide a new managerial framework for the hospitality industry to shift from a revenue-centric orientation to value optimization.

Penelitian ini bertujuan menganalisis pengaruh Good Corporate Governance (GCG), Financial Risk, dan Capital terhadap Opini Audit, dengan Earning sebagai variabel intervening dan Reputasi Kantor Akuntan Publik (KAP) sebagai variabel moderasi, pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2024. Penelitian menggunakan pendekatan kuantitatif kausal dengan data panel dari 15 bank yang dipilih secara purposive sampling, sehingga diperoleh 75 observasi bank-tahun. GCG diproksikan dengan jumlah Dewan Direksi dan Komite Audit; Financial Risk diproksikan dengan Non-Performing Loan (NPL) dan Loan to Deposit Ratio (LDR); Capital diproksikan dengan Debt to Equity Ratio (DER) dan Debt to Asset Ratio (DAR); Earning diproksikan dengan Return on Assets (ROA) dan Return on Equity (ROE); dan Opini Audit diukur dengan skor 1–5 berdasarkan jumlah catatan tambahan auditor. Data dianalisis menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM) berbantuan SmartPLS dengan konstruk formatif dan prosedur bootstrapping 5.000 resample. Hasil penelitian menunjukkan Financial Risk dan Capital berpengaruh negatif signifikan terhadap Earning, sedangkan GCG tidak berpengaruh signifikan. GCG dan Capital berpengaruh signifikan meskipun dengan arah negatif terhadap Opini Audit, sementara Financial Risk dan Earning tidak berpengaruh signifikan. Earning tidak terbukti memediasi pengaruh variabel eksogen terhadap Opini Audit, dan Reputasi KAP tidak terbukti memoderasi hubungan Earning-Opini Audit, meskipun berpengaruh positif secara langsung terhadap Opini Audit. Temuan ini mengindikasikan bahwa pada industri perbankan yang sangat teregulasi, opini audit lebih ditentukan oleh kewajaran penyajian laporan keuangan dan kredibilitas auditor dibandingkan kinerja profitabilitas semata.

This article discusses an experiential training program that integrates three main pillars for students of Parung Panjang Vocational High School (SMK) in Tangerang: optimizing digital platforms as modern marketplaces, developing innovative product packaging to strengthen sales performance, and applying ethical and legal principles in digital business activities. The program is designed to prepare vocational students to become competent, creative, adaptive, and responsible young entrepreneurs in the digital economy. The implementation methods include project-based learning, workshops, seminars, product simulation, mentoring, and intensive practice in using online marketing media. Students are guided to identify market opportunities, design attractive packaging, promote products through digital channels, and understand consumer protection, intellectual property, and honest transaction practices. The expected outcomes include increased digital literacy, improved packaging design skills, stronger entrepreneurial motivation, and better awareness of business ethics and legal compliance. Overall, this program provides practical learning experiences that connect school-based entrepreneurship education with the demands of the contemporary business and industrial environment. It also encourages collaboration among teachers, students, and local business partners for sustainable vocational development in line with future workforce and innovation needs.

This study aims to examine the effect of Asset Structure, Profitability and Sales Growth on Capital Structure at PT Industri Jamu Dan Farmasi Sido Muncul Tbk for the 2014-2024 period, both partially and simultaneously. Asset structure is measured by total assets, profitability is measured by return on assets, sales growth is measured by sales growth, and capital structure is measured by debt to equity ratio. This study is a quantitative study with an associative approach. The data used in this study are the balance sheet and income statement of PT. Industri Jamu Dan Farmasi Sido Muncul Tbk for the 2014-2024 period. The method used in this study is multiple linear regression analysis techniques, classical assumption tests, t-tests, f-tests and coefficients of determination processed using the SPSS 26 program. The results of the study show that asset structure does not affect capital structure with a calculated t value of 2.288 t table 2.365. Sales growth does not affect the capital structure with a calculated t value of -0.203 < t table 2.365. And simultaneously, Asset Structure, Profitability and Sales Growth have an influence on the Capital Structure of the Company PT Industri Jamu Dan Farmasi Sido Muncul Tbk. Proven from the results of the f test, the calculated f value is 8.083 > f table of 4.35 and the sig value is 0.011 < 0.05.

This study aims to analyze the effect of transformational leadership and compensation on job satisfaction with employee performance as an intervening variable at PT Cipta Kridatama Site KIM Jambi. This research employed a quantitative approach using a survey method. The population of this study consisted of all employee of PT Cipta Kridatama Site KIM Jambi totaling 862 employees. The sample was determined using the slovin formula with a 10 percent error tolerance, resulting in 90 respondents. The sampling technique used was proportionate stratified random sampling. Data were collected through structural questionnaires and analyzed using Structural Equation Modeling based on Partial Least Squares (PLS-SEM) With The Assistance Of Smartpls 3 Software.  The result of  the study indicate that transformational leadership and compensation have a positive and significant effect on employee performance. Transformational leadership and compensation also have a positive and significant effect on job satisfaction. Furthermore, employee performance has a positive adn significant effect an job satisfaction.  The mediation test result show that employee performance is able to mediate the effect of transformational leadership and compensation on job satisfaction.These findings suggest that improving job satisfaction cannot be achieved solely through leadership and compensation policies, but also requires efforts to enhance employee performance. Therefore, organizations are encouraged to implement effective transformational leadership practices and fair compensation systems to improve employee performance and job satisfaction, particularly in high demand industries such as mining services.

The assessment of a company's value is crucial for investors to identify its prospects and performance. Financial ratios such as the Current Ratio (CR) and Return on Assets (ROA) are used to analyze factors affecting the company's value. This study aims to analyze the impact of CR and ROA on company value in manufacturing companies within the Miscellaneous Industries sub-sector for the period 2015–2024. The study uses a quantitative approach with data from annual financial reports of companies listed on the Indonesia Stock Exchange. Data analysis is conducted using panel data regression with the Random Effect Model (REM) as the best model. The dependent variable is company value, measured by Price to Book Value (PBV), while the independent variables consist of CR and ROA. The results show that CR does not have a significant effect on company value, while ROA significantly affects company value. Simultaneously, CR and ROA are proven to significantly affect company value, indicating that the combination of liquidity and profitability plays an important role in explaining PBV variations. This finding suggests that investors pay more attention to profitability than liquidity in the Miscellaneous Industries sector.

This study aims to examine the development of Islamic educational institutions in Indonesia from the classical to the modern era, as well as the factors influencing their transformation and strategies for strengthening them to remain relevant to contemporary needs without abandoning Islamic values. The research method used is a literature review (library research) by analyzing books, scientific journals, and official documents related to Islamic education, both nationally and internationally, published within the last five years. The findings indicate that Islamic education evolved from informal learning through majelis taklim, surau, and langgar, to the establishment of pesantren, madrasahs, and modern Islamic higher education institutions that integrate religious and general knowledge. The transformation of these institutions is influenced by local cultural factors, international scholarly networks, political pressures and colonialism, reformist figures, globalization, economic demands, social mobility, and national education policies. In the era of globalization and the Fourth Industrial Revolution, Islamic educational institutions face challenges such as technological access disparities, limited teacher competence in digital pedagogy, curriculum integration, and the risk of educational commodification. Strengthening strategies include developing integrative curricula, professionalizing teachers, utilizing digital technology, promoting media literacy based on Islamic values, developing entrepreneurship, revitalizing traditional knowledge, and enhancing alumni networks and visionary leadership. This study emphasizes that the synergy among pesantren, madrasahs, and Islamic higher education institutions forms a national Islamic education ecosystem that is adaptive, rooted in spiritual values, and capable of producing Muslim generations who are morally upright, knowledgeable, and globally competitive.

The maritime education sector faces complex challenges in preparing competent seafarers amid the rapid advancement of digital technology. This study investigates the effect of artificial intelligence-based simulations and AI-based competency assessments on competency achievement levels among nautical cadets at Indonesian maritime training institutions. The research design employed a convergent parallel mixed-methods approach, integrating quantitative and qualitative methods to gain a comprehensive understanding. Quantitative data were collected from 150 cadets using a validated questionnaire. In comparison, qualitative data were obtained through in-depth semi-structured interviews with fifteen instructors and ten cadets. Multiple regression analysis revealed that the research model significantly predicted cadet competency achievement. The findings indicate that AI-based assessments exert a stronger influence than AI simulations in improving competency. The qualitative exploration highlighted adaptive feedback mechanisms and personalized learning pathways as critical success factors in implementing learning technologies. This study provides empirical evidence for maritime institutions to prioritize strategic investments in AI-based assessment systems while maintaining a human-centered pedagogy. The research contribution lies in integrating fourth industrial revolution technologies into the training, certification, and watchkeeping standards compliance framework for seafarers, thereby strengthening Indonesia's maritime education ecosystem and aligning it with international standards.

The study analyzes the implementation of the 5S method (Seiri, Seiton, Seiso, Seiketsu, Shitsuke) in improving shoe production quality at the Assembly section of PT X through observation, interviews, and documentation. Involving supervisors, production leaders, and operators, the study aimed to assess the impact of 5S on production processes. The results showed that the implementation of 5S successfully created a more organized, cleaner, and standardized work environment. These improvements led to a reduction in potential work errors, increased process efficiency, and the establishment of an employee disciplinary culture. Employees became more aware of maintaining cleanliness and orderliness, which contributed to a smoother workflow and better quality control. The findings align with theories of quality management, organizational behavior, and operations management, demonstrating the benefits of 5S in enhancing operational effectiveness. This study confirms that integrating the 5S method into industrial practices, particularly during internships, is an effective strategy to encourage continuous improvement and enhance production quality in the industry.

Cassava is one of the strategic agricultural commodities in Indonesia, contributing significantly to national production, particularly in several major producing provinces. In addition to the challenge of declining harvested areas, cassava processing activities also generate agricultural waste that poses environmental risks. In Purwasari Village, Dramaga Subdistrict, Bogor Regency, household-scale cassava processing industries produce solid waste in the form of cassava peels, which are not optimally managed and are commonly discarded in the surrounding environment. This cassava waste has the potential to cause environmental pollution, unpleasant odours, and negative impacts on public health. One sustainable alternative for managing this cassava waste is the use of cassava peels as a raw material for composting. This study aimed to identify problems associated with cassava peel waste and to assess members of the Taruna Tani Millennial Farmer Group's interest in compost production using cassava peels. The research was conducted from December 2024 to June 2025 using a community-based assistance approach. Data was collected through interviews and questionnaires involving 20 respondents. The results showed that the main problems associated with cassava peel waste include waste accumulation, limited processing facilities, and low community awareness. Farmers’ interest in cassava peel composting was generally categorized as high, with an average score of 77%, although several indicators remained at a moderate level. Extension activities and hands-on demonstrations were proven to enhance farmers’ understanding, interest, and participation. With sustained educational support and adequate facilities, the use of cassava peel compost has strong potential to promote environmentally friendly, sustainable agricultural waste management.

Air pollution constitutes a significant environmental problem with far-reaching impacts on public health, quality of life, and ecosystem sustainability, particularly in urban areas and industrial zones in Indonesia. Although the national environmental legal framework has adopted the principle of strict liability through Law Number 32 of 2009 on Environmental Protection and Management, its implementation in air pollution cases continues to face substantial challenges, especially with regard to the proof and assessment of non-material damages. Non-material damages such as disturbances to living comfort, deterioration of environmental quality, psychological stress, and health-related anxiety are intangible in nature and lack clear measurement standards, resulting in their frequent exclusion or inadequate consideration in environmental civil litigation. This study aims to analyze the legal basis for the application of the strict liability principle to air pollution cases in Indonesia, identify relevant forms of non-material damage, and examine the implications of the absence of standardized methods for assessing such damages on legal certainty and the effectiveness of corporate liability enforcement. The research employs a normative legal research method with a library-based approach, incorporating statutory, conceptual, and case approaches. Legal materials are analyzed qualitatively using a descriptive-analytical method, drawing upon legislation, court decisions, and scholarly literature on environmental law and environmental damage valuation. The findings indicate that the absence of standardized criteria for assessing non-material damages leads to evidentiary difficulties, inconsistent court decisions, and a weakened deterrent effect on polluting corporations, thereby preventing the full realization of victims’ rights to effective remedies. This study underscores the urgency of developing an integrated national technical guideline for the assessment of non-material environmental damages based on scientifically grounded valuation methods, as well as the need for cross-institutional policy harmonization to strengthen legal certainty, access to justice for affected communities, and corporate accountability in controlling air pollution.

This study explores the influence of Electronic Word of Mouth (E-WOM) on Umrah ticket purchasing decisions through the Instagram account @umrohbarengyuk.id. In today’s digital era, social media serves as a primary channel in shaping consumer perceptions of services, particularly in religious travel industries like Umrah. E-WOM, consisting of interaction intensity, opinion valence, and content quality, plays a vital role in providing trustworthy information and building consumer confidence. Using a quantitative method involving surveys and simple linear regression analysis, the study finds that digital reviews and testimonials strongly influence prospective pilgrims’ decisions. The @umrohbarengyuk.id account is perceived as providing transparent, responsive, and relevant communication, making it a key reference in users’ information-seeking and service evaluation processes. These findings reinforce E-WOM as a powerful digital marketing communication strategy that not only increases service appeal but also enhances customer trust and purchasing confidence. The study offers practical insights for Umrah service providers in developing personalized, credible digital content and strategies to reach broader audiences effectively.

The development of automation and robotics technology has driven innovation in various industrial fields, particularly in automatic sorting systems. Manual sorting processes often lead to inefficiencies and human errors, creating the need for an automatic, fast, and accurate system. This research employs a qualitative method which includes experimentation, testing, and system documentation. The system is designed as a robotic arm for sorting objects based on color, utilizing a TCS3200 color sensor and an ESP32 microcontroller. An ultrasonic sensor detects the presence of objects, while the sorting results are displayed through a real-time web monitoring system. The test results show that the prototype successfully sorts four primary colors (red, green, blue, and yellow) with a high level of accuracy. This research is expected to serve as a reference for the development of automation systems and robotics learning tools in both educational and industrial applications. In addition, this research also contributes to the development of technology that can increase efficiency and accuracy in industrial production processes and provide more environmentally friendly solutions by reducing the need for manual labor.

This study aims to analyze the implementation of digitalization in the operational management of Batik TIN MSMEs as a strategy to enhance business competitiveness. Digitalization is considered an important step for MSMEs in facing increasingly competitive market conditions in the digital economy era. The research method employed is qualitative with a case study approach. Data were collected through in-depth interviews with the owner and employees of Batik TIN MSMEs, direct observation of operational processes, and documentation related to production, marketing, and financial management activities. The results show that the implementation of digitalization in the production aspect helps improve work efficiency and product quality control. In the marketing aspect, the utilization of social media and digital platforms is able to expand market reach and enhance interaction with consumers. Meanwhile, digitalization in financial management facilitates transaction recording, improves the accuracy of financial reports, and supports more accurate decision-making. Overall, the implementation of digitalization has proven to make a positive contribution to improving operational efficiency and strengthening the competitiveness of Batik TIN MSMEs. Therefore, digitalization can be an effective and sustainable strategy for MSMEs to survive and grow amid dynamic industrial competition.

The implementation of the 6S work culture (Seiri, Seiton, Seiso, Seiketsu, Shitsuke, and Safety) to improve neatness and work safety in the production environment of PT. Adonia Footwear Indonesia has challenges faced, namely a poorly organized work area, lack of attention to cleanliness, and minimal employee discipline in using personal protective equipment. This field experience practice aims to integrate the theory obtained during lectures with real practices in the industrial world, especially in the implementation of the 6S work culture. Using a qualitative descriptive method with a mentoring approach that includes initial observation, interviews, documentation and Literature Study. The results of the activity show that the implementation of 6S has a positive impact on the condition of the work environment. The production area becomes neater and cleaner, employee awareness of the importance of work discipline increases, and the risk of work accidents can be minimized. Therefore, mentoring for the 6S work culture has proven effective in supporting the creation of a productive, safe, and sustainable work environment in the shoe industry sector.

In the modern era, embedded systems and the Internet of Things (IoT) are experiencing rapid and continuous development, with their usage projected to match or even exceed the number of IoT devices globally. This technological transformation has influenced various sectors, including education, which must adapt to current digital advancements. Therefore, it is important for educational institutions to integrate embedded systems and IoT concepts into their curricula to ensure that learning remains relevant to industrial and technological demands. Improving the competence and technological literacy of students and lecturers in the fields of embedded systems and IoT, particularly for smart control applications, is expected to strengthen academic capabilities and practical skills. Through this development, higher education institutions can encourage innovation and the application of technology-based solutions in solving real-world problems. Furthermore, this effort supports the implementation of the Tri Dharma of Higher Education, especially in the areas of education and research, by promoting applied research projects and collaborative learning activities based on embedded systems and IoT technologies.

Industrial visits are widely recognized as an experiential learning approach that bridges the gap between theoretical knowledge and real industrial practices in engineering education. This study aims to examine the relationship between industrial visits and the improvement of production system understanding and critical thinking skills among students of the Faculty of Industrial Technology at Universitas Nahdlatul Ulama Al-Ghazali (UNUGHA) Cilacap. A quantitative approach with a one-group pretest–posttest design was employed. The participants consisted of 43 industrial engineering students who took part in industrial visits to PT Dirgantara Indonesia and the National Research and Innovation Agency (BRIN) in Bandung. Data were collected using Likert-scale questionnaires and analyzed through Paired Sample t-Test. The results reveal a significant increase in students’ understanding of production systems, with mean scores rising from 64.23 (pretest) to 81.47 (posttest) (p < 0.05). Similarly, critical thinking skills showed a significant improvement, increasing from a mean score of 63.05 to 83.12 (p < 0.05). These findings demonstrate that industrial visits have a substantial positive impact on enhancing students’ academic competencies. This study highlights the importance of systematically integrating industrial visits into the industrial engineering curriculum to strengthen learning outcomes and improve graduates’ readiness for industrial challenges.

The industrial revolution 4.0 has brought rapid advances in technology, one of which is artificial intelligence (AI). AI has the ability to imitate the human thought and action process in solving various problems. However, the implementation of AI raises legal problems related to responsibility for the negative impacts caused, such as cybercrime, information manipulation, privacy violations, and misuse of technology. Indonesia, as a country based on law, is faced with the challenge of regulating AI to be in line with technological developments. Currently, legal regulations in Indonesia do not specifically regulate the legal responsibility of AI. Positive laws, such as the Civil Code and the ITE Law, can be used interpretively, but are not enough to address the complexity of AI. Legal responsibility related to AI is debatable, whether it is imposed on the developer, owner, or user of AI. In addition, AI does not have a “mens rea” in criminal law, so that unlawful acts are more relevant to be imposed on the responsible human. To overcome this problem, legal reform or the creation of special regulations that comprehensively regulate AI are needed. These regulations must include privacy protection, data security, and criminal and civil liability due to the use of AI. With a clear legal framework, the risk of AI misuse can be minimized and its use can be optimized for the welfare of society.