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The transformation of payment systems from cash to digital through the Quick Response Code Indonesian Standard (QRIS) is part of financial transaction modernization in Indonesia. This transformation has begun among Micro, Small, and Medium Enterprises (MSMEs) in the Baduy community, particularly in Baduy Luar, which has higher interaction with external communities. However, the adoption of digital payment systems has not been fully supported by adequate financial management capabilities. This community service activity aims to identify the transformation process of payment systems and describe the financial literacy conditions of Baduy MSMEs. The method used is a descriptive qualitative approach through in-depth interviews and field observations. The results show that some MSMEs have adopted QRIS through Bank BRI as an alternative payment method alongside cash and have utilized social media such as TikTok Live and Instagram for product marketing. The main sources of income include handicrafts, traditional clothing, accessories, and food products. However, financial management practices remain simple and lack systematic recording. This indicates improved financial inclusion but not yet accompanied by adequate financial behavior. Therefore, strengthening financial literacy is essential to support sustainable financial modernization in the Baduy community.

This study examines the influence of technology utilization, records management, infrastructure, and training on employee performance at the Regional Financial and Asset Management Agency (BPKAD) of Batam City. A quantitative approach with an associative design was employed to identify relationships between variables and measure their effects. The study involved 89 employees as respondents using a saturated sampling method to ensure all members of the population were included. Data were collected through structured questionnaires and analyzed using multiple linear regression along with F-test and t-test to assess both simultaneous and partial effects. The findings reveal that all independent variables simultaneously have a significant impact on employee performance, while individually technology, records management, infrastructure, and training also demonstrate significant positive effects. These results indicate that the effective use of digital systems, well-organized archival practices, adequate and supportive facilities, and continuous training programs play a crucial role in enhancing employee performance and productivity, as well as improving efficiency, accuracy, and overall organizational effectiveness. The study suggests that organizations should strengthen technological implementation, improve document management systems, provide sufficient work facilities, and conduct sustainable training programs to achieve optimal and long-term organizational outcomes.

This study aims to analyze the novel Laskar Pelangi by Andrea Hirata using a critical hermeneutic approach developed by Jürgen Habermas. The focus of this research is to uncover the critical meaning contained in the novel as a reflection of social reality, especially in the field of education. The method used is descriptive qualitative research with data collection techniques through literature studies and text analysis in the form of excerpts in novels. The results of the study show that the novel Laskar Pelangi not only presents an inspiring story, but also contains criticism of the education system in Indonesia which is still colored by inequality and injustice. In the aspect of communicative action, it was found that there was a dialogical interaction between teachers and students as well as the value of solidarity and strong struggle. However, in the aspect of communication distortion, there is injustice in access to education and a lack of space for poor groups to voice their interests. In addition, the analysis also reveals the existence of ideology and domination, especially economic dominance over education and social systems that oppress the lower groups. On the other hand, the emancipatory interest in this novel is reflected through education as a tool of liberation and the struggle of its characters in fighting against limitations. Thus, this study concludes that the novel Laskar Pelangi has an important role as a social criticism medium that is able to build readers' critical awareness of the reality of education and social inequality that occurs in society.

The rapid evolution of digital technologies has fundamentally reshaped tax administration systems, particularly for Micro, Small, and Medium Enterprises (MSMEs), which constitute a critical driver of economic development yet continue to demonstrate suboptimal levels of tax compliance. This study aims to critically examine the role of Application Programming Interface (API)-based tax automation in enhancing MSME tax compliance through a systematic narrative literature review approach. Employing a qualitative design, this study synthesizes recent scholarly works published within the last five years to identify patterns, relationships, and emerging trends in digital taxation practices. The findings indicate that API-based automation significantly improves administrative efficiency, minimizes human error, and facilitates real-time data integration between taxpayer systems and tax authorities. Moreover, such integration enhances transparency and reduces compliance costs, thereby fostering voluntary compliance behavior among MSMEs. Nevertheless, the effectiveness of this technological intervention is contingent upon several structural and behavioral factors, including digital literacy, technological readiness, and the availability of reliable digital infrastructure. Persistent disparities in these areas may constrain the scalability and inclusiveness of API implementation. This study underscores that API-based tax automation represents a transformative policy instrument in modernizing tax administration systems, provided it is supported by coherent regulatory frameworks, capacity-building initiatives, and equitable infrastructure development. The findings contribute to the broader discourse on digital taxation by offering a conceptual foundation for developing adaptive and sustainable compliance strategies in the era of economic digitalization

This study analyzes the urgency of synergy between the conceptual foundations of student management and strategic planning in the educational environment as an effort to optimize the potential of students. This research uses a descriptive qualitative approach through literature study, with secondary data obtained from journal articles, books, and related literature. This study reveals that the success of student management does not only depend on mastery of the theory of educational service principles, but is also largely determined by the accuracy of planning steps, including needs analysis, recruitment, orientation, and student distribution systems. The results of the study show that the alignment between philosophical foundations and systematic managerial procedures is a crucial factor in creating a positive learning ecosystem and supporting the effective achievement of national educational goals. Through this integration, the policies implemented by educational institutions will be more representative in ensuring the comprehensive development of students' interests and talents.

Freedom of expression is one of the fundamental rights that serves as the primary foundation of modern democratic systems. This right is not only recognized in international legal instruments such as the International Covenant on Civil and Political Rights (ICCPR) Article 19, but is also explicitly guaranteed in the constitutions of democratic states, including Article 28E paragraph (3) of the 1945 Constitution of the Republic of Indonesia. This study aims to analyze the position of freedom of expression as an essential pillar of democracy within the human rights framework, examine constitutional protection mechanisms and applicable limitations, and evaluate its implementation in the Indonesian legal system. The research method employed is normative legal research with a statute approach, conceptual approach, and comparative approach. The findings indicate that freedom of expression is not merely an individual right, but a collective instrument that enables meaningful public participation in democratic processes. Restrictions on this freedom must fulfill the requirements of legality, necessity, and proportionality as established by the Siracusa Principles. In Indonesia, the primary challenge lies in regulatory plurality that potentially creates overlapping provisions and the risk of criminalizing legitimate expression, particularly through the implementation of the Electronic Information and Transactions Law (UU ITE).

The abuse of authority by public officials within Indonesia’s governmental administration has become an increasingly urgent issue to address. Such misconduct undermines the fundamental principles of good governance  including transparency, accountability, and justice which are essential for ensuring efficient and effective government operations. This study aims to conduct an in-depth analysis of the forms of abuse of authority by public officials, the factors influencing such behavior, and its impact on the effectiveness of governance and public trust. The research employs a normative approach with a prescriptive legal method, analyzing legislation related to the abuse of authority as well as a case-based approach to explore the implementation of authority by public officials in governmental practice.The findings indicate that abuse of authority may occur in various forms, such as exceeding the limits of granted power, conflating different authorities, or acting arbitrarily for personal or group interests  all of which contradict the principle of legality governing governmental actions. Moreover, such practices negatively affect the quality of public services and tarnish the image of governmental institutions. The study also finds that although Law No. 30 of 2014 on Government Administration provides a clear legal framework, its implementation remains hindered by weak internal and external oversight systems. Therefore, this research recommends strengthening more effective supervision mechanisms, enhancing transparency in administrative decision-making processes, and involving the public in monitoring efforts to ensure that public officials exercise their authority in accordance with established objectives in pursuit of a clean and just government.

This study aims to examine the impact of digital transformation in accounting and the effectiveness of internal control systems on the quality of financial reports in an integrated logistics services company. The method used is a quantitative approach using Structural Equation Modeling-Partial Least Squares (SEM-PLS), with data collected from 35 respondents who are involved in financial and accounting activities within the company. The analysis focuses on evaluating the relationships between digital transformation, internal control systems, and financial reporting quality. The research findings indicate that digital transformation in accounting (coefficient = 0.658; p-value = 0.000) and internal control systems (coefficient = 0.308; p-value = 0.023) have a positive and significant effect on the quality of financial reports. Furthermore, the coefficient of determination (R²) value of 0.822 shows that both independent variables are able to explain 82.2% of the variation in financial report quality, while the remaining percentage is influenced by other factors outside the model. These results confirm that the implementation of digital technology supported by an effective internal control system can significantly improve the accuracy, relevance, timeliness, and reliability of financial reporting in organizations.

The rapid development of digital technology has significantly transformed financial transaction systems, including the use of securities. Conventional securities, which traditionally function as instruments of payment, evidence, and transfer of rights, face various challenges such as document forgery, loss, and administrative inefficiency. These conditions have encouraged the digitalization of securities, requiring adjustments within the Indonesian legal framework. This study aims to analyze the transformation of securities from conventional forms to digital formats within the perspective of Indonesian law and to assess the adequacy of existing regulations in addressing such developments. The research employs a normative juridical approach by examining primary legal materials in the form of statutory regulations and secondary legal materials consisting of legal literature and previous studies. The findings indicate that although electronic documents have been legally recognized as valid evidence, there is no specific and comprehensive regulation governing digital securities. Consequently, legal uncertainty remains regarding the transfer of rights, evidentiary strength, and legal protection for holders of digital securities. This study is expected to contribute conceptually to the development of adaptive legal regulations that ensure legal certainty and protection in the context of modern digital transactions.

This research analyzes the application of the equality before the law principle in handling narcotics cases by the Legal Aid Institute (LBH) Legundi Surabaya. The principle of equality before the law is a fundamental principle guaranteed in Article 27 paragraph (1) of the 1945 Constitution, yet its implementation in narcotics law enforcement still faces various challenges. This study employs a normative juridical method with a qualitative approach to examine LBH Legundi's strategies in ensuring clients fully obtain their constitutional rights. The findings reveal that although LBH Legundi has implemented various strategies such as detailed examination of arrest procedures, optimization of legal instruments, and efforts for detention suspension, the application of the equality before the law principle remains hindered by several factors. The main challenges include strong social stigma against narcotics offenders, limited resources of legal aid institutions, disparities in judicial decisions, structural barriers in accessing justice, weak supervision systems, minimal systemic support from the state, and a law enforcement mindset that remains punitive rather than rehabilitative. This condition creates a significant gap between suspects from economically disadvantaged backgrounds and those from affluent backgrounds, which contradicts the spirit of substantive justice. The study concludes that realizing the principle of equality before the law requires comprehensive reform touching structural, cultural, and systemic aspects of Indonesia's criminal justice system.  

This study examines the Hybrid Model of Restorative Justice from a comparative perspective between Civil Law and Common Law systems as a reflection of the transformation of criminal law policy. The Civil Law system, rooted in legal positivism, emphasizes formal legal certainty through codification, whereas the Common Law system allows broader judicial discretion and judge-made law. These differing paradigms significantly influence the development and implementation of restorative justice. Indonesia, as a Civil Law country, has demonstrated a shift toward a hybrid legal policy by incorporating Common Law values into its criminal justice reforms, particularly through the National Criminal Code. This research employs a normative juridical method using conceptual, statutory, and comparative law approaches. The findings indicate that the Hybrid Model of Restorative Justice represents a strategic legal policy choice aimed at harmonizing legal certainty and substantive justice in accordance with the Pancasila legal ideals.

Air quality in the Special Capital Region of Jakarta has shown a concerning decline in recent years, largely due to high emissions from motor vehicles as the main source of pollution in urban areas. The Provincial Government of DKI Jakarta issued Governor Regulation Number 66 of 2020 concerning Exhaust Emission Testing for Motor Vehicles as a public policy instrument aimed at controlling air pollution. This study aims to analyze the implementation of the regulation from a public policy perspective and to identify supporting and inhibiting factors in its execution. The research employs a normative juridical method with statutory and conceptual approaches, supported by qualitative analysis of policy documents and reports on the implementation of emission testing. The results reveal that the implementation of the regulation has not been optimal due to limited emission testing infrastructure, low levels of public awareness and socialization, and inconsistent enforcement of administrative sanctions. Nevertheless, there are opportunities to improve policy effectiveness through strengthened inter-agency coordination, digitalization of monitoring systems, and increased environmental literacy among the public. Therefore, the success of emission control policy implementation is highly dependent on resource support, regulatory consistency, and community awareness, necessitating a comprehensive and continuous multi-stakeholder improvement strategy and stronger commitment.

This study aims to systematically analyze the literature on the implementation of external evaluation systems and accreditation management in improving the quality of Islamic education. It also seeks to provide a more comprehensive understanding of best practices that can be applied by Islamic educational institutions in responding to increasingly complex quality demands. Using the Systematic Literature Review (SLR) method with the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) approach, this study identifies themes, strategies, and challenges found in previous studies. Articles were identified from Google Scholar, Garuda, and ScienceDirect databases within the 2012–2024 period. The selection process involved a step-by-step screening of titles and abstracts, resulting in 15 main articles for further in-depth review. The findings indicate that external evaluation functions as a strategic instrument to enhance accountability, transparency, and quality control in educational institutions. Key themes identified include the importance of a Total Quality Management (TQM) culture, the strategic role of Management Information Systems (MIS) in data governance, and the gap between administrative compliance and substantive quality improvement. This study concludes that effective accreditation management requires a shift from a bureaucratic approach toward a culture of continuous improvement integrated with Islamic values and oriented toward overall educational quality enhancement.

Facies analysis and thin-section petrography are complementary and essential approaches for determining the lithological characteristics of deep-water deposits. Deep-water sediments are formed by diverse depositional processes such as turbidity currents, debris flows, slumps, and pelagic suspension settling, producing a wide range of lithofacies with distinctive textural, compositional, and sedimentary structural attributes. This literature review synthesizes studies that apply facies analysis and thin-section petrography to characterize deep-water deposits across various basins and geological ages worldwide. Field-based facies analysis emphasizes lithology, sedimentary structures, bed geometry, and vertical–lateral facies relationships to reconstruct depositional environments. In contrast, thin-section petrography provides microscopic insights into mineral composition, grain texture, cement types, porosity, and diagenetic features that are not observable in the field. The integration of these methods, often combined with advanced techniques such as XRD, SEM, and geochemical analyses, has proven effective in distinguishing lithofacies, understanding sedimentary processes, and evaluating reservoir quality. The review highlights that grain size, sorting, cement type, pore-throat size, and diagenetic processes are key controls on lithological characteristics and reservoir potential in deep-water systems. Therefore, the combined application of facies analysis and thin-section petrography provides a comprehensive framework for interpreting deep-water sedimentary systems.

Community dues are a form of public participation in supporting social activities and neighborhood development. However, low participation in paying dues remains a common issue in many communities. This study aims to analyze the role of community awareness and the management system of youth organizations in improving the effectiveness of dues collection in Neighborhood 15, Geluran, Sidoarjo. The method used is Asset-Based Community Development (ABCD), with data collected through observation, interviews, and focus group discussions. The results show that increased community awareness, supported by continuous socialization, has positively influenced residents’ perceptions, transforming dues from being seen as a burden into a shared responsibility. In addition, improvements in management systems, including transparent financial recording and regular reporting, have strengthened public trust. The findings also indicate a strong relationship between awareness and management systems, where transparency enhances trust and encourages higher participation. Furthermore, the ABCD approach successfully utilizes local assets such as youth involvement and social solidarity, leading to strengthened community engagement and the emergence of local leadership. Despite these improvements, some residents still show inconsistent participation, indicating the need for continuous efforts to sustain the program. This study highlights the importance of integrating awareness-building and transparent management to achieve sustainable community participation.

This study aims to test the influence of digital literacy and the use of accounting applications on the effectiveness of MSME information systems with user competence as a mediating variable. The research sample amounted to 100 MSME actors in Gresik City who were selected using purposive sampling techniques according to the research criteria. Data testing was carried out using a quantitative approach using the Structural Equation Modeling–Partial Least Square (SEM-PLS) method through the SmartPLS application. The results of the study show that digital literacy and the use of accounting applications have a positive effect on the effectiveness of MSME information systems. Meanwhile, user competence does not have a significant effect and is unable to mediate the influence of digital literacy and the use of accounting applications on the effectiveness of information systems. This research is expected to provide benefits for MSME actors in increasing the use of digital technology and accounting applications, as well as become an academic reference for future research. The limitations of this study lie in the scope of the MSME scale, which has not considered external factors, and the research model that has not fully explained the role of user competence as a mediating variable.

Urban waste management has become a complex challenge due to population growth, urbanization, and economic activities contributing to higher waste generation. Effective waste management systems are required to reduce waste disposed at final disposal sites. This study aims to evaluate the effectiveness of waste management at the TPS 3R Pedalangan Bersinar facility in Semarang City by examining waste separation from the source. The research applied a quantitative approach using mass balance analysis to assess the balance between incoming waste, processed waste, and residual waste in the system. Primary data were collected through field observations, interviews, and operational monitoring for six consecutive days, while secondary data were obtained from the Semarang Environmental Agency. Results show community-based waste banks in Pedalangan demonstrate a high level of effectiveness with a recovery factor reaching 100%, indicating optimal recycling performance and strong community participation. Meanwhile, the TPS 3R facility processes an average waste volume of 16.61 m³/day with reduction of 10.32 m³/day and residual waste of 6.29 m³/day, resulting in a recovery factor of approximately 0.62 categorized as moderate effectiveness. Therefore, strengthening household waste separation, improving operational management, and increasing community participation are recommended to enhance waste reduction and support sustainable urban waste management systems.

Submarine pipelines are vital infrastructures in aviation fuel distribution, carrying high risks of operational disruption, safety issues, and environmental pollution. In 2025, the aviation fuel receiving submarine pipeline at Integrated Terminal Ampenan was deformed due to mechanical pulling by MT Anargya I, causing system shutdown. This incident created risks of seawater intrusion, marine pollution, and potential fuel shortages at Lombok International Airport. This study evaluates the effectiveness of applying a double-ended draining method combined with an oil bubble trap as a fast, safe, and sustainable solution for submarine pipeline repair. Using a case study and descriptive-analytical approach based on the Continuous Improvement Program (CIP), the research analyzed quality, cost, delivery, safety, environmental, and workforce aspects. The results showed the method effectively drained aviation fuel without seawater contamination, prevented marine spills, maintained fuel quality within specifications, and completed repairs before critical stock levels were reached. Additionally, it provided significant cost savings compared to emergency supply operations and achieved zero safety incidents and environmental pollution. The integration of double-ended draining and oil bubble trap proved to be an effective, adaptive innovation with strong potential for replication and standardization in other aviation fuel submarine pipeline systems.

Air transportation plays an important role in supporting mobility, tourism, and emergency activities such as medical evacuation and search and rescue (SAR). One of the essential supporting facilities for helicopter operations is a heliport, which must meet safety standards, including an adequate lighting system. This study aims to design an LED floodlight installation system for the Main Helipad of Fly Bali Heliport based on the international standard ICAO Annex 14 Volume II, while considering the corrosive coastal environmental conditions. The research method used is an engineering design approach with quantitative analysis of illumination requirements and current carrying capacity (CCC). Data were obtained through literature studies based on ICAO, FAA, and CAP 437 standards, as well as field observations. The design process includes determining the number and placement of floodlights, technical specifications, and electrical installation systems, including cable and protection selection. The results show that the configuration of four LED floodlight units is capable of producing a minimum illumination of 10 lux evenly across the TLOF and FATO areas in accordance with ICAO standards without causing glare. The use of Avlite AV-HL-FL floodlights with IP66 protection is suitable for coastal environments. The electrical installation system using NYY 2×2.5 mm² cables and a 2 Ampere MCB ensures system safety and reliability. Therefore, this design can enhance heliport operational safety and support optimal night operations.

Intellectual property (IP) protection in higher education institutions has largely been viewed as an administrative requirement focused on documentation and registration volume. This creates a paradox, as increasing research outputs are not matched by adequate legal protection, innovation downstreaming, and societal utilization of research results. Therefore, a reorientation is needed to position IP protection as a strategic instrument for building a fair innovation ecosystem. This community engagement program was conducted in LLDIKTI Region I institutions through presentations, discussions, and strengthening IP center capacity. Activities focused on mapping IP systems, identifying management challenges, and reinforcing a paradigm oriented toward innovation downstreaming and public benefit. Results show improved participant understanding of shifting IP protection from an administrative to a strategic approach. IP is increasingly recognized as a tool for innovation, technology transfer, and institutional competitiveness. This reorientation emphasizes inventor rights protection, fair benefit distribution, and broader public access to innovation within a sustainable and equitable ecosystem.