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Land use changes in the watershed (DAS) area of Tebing Tinggi City have increased the risk of flooding and contributed to the development of slum settlements in vulnerable zones. Uncontrolled urbanization and economic pressures have driven residential expansion along riverbanks, forcing communities to live in substandard environmental conditions. This study aims to analyze the integration of watershed land use change management with slum rehabilitation strategies to enhance regional resilience against flood disasters. The research employed a mixed methods approach, combining qualitative phenomenological studies with quantitative descriptive statistical analysis. The findings indicate that collaboration among spatial planning, environmental policy, and community participation is crucial in creating a sustainable and disaster-responsive watershed management model. Strategic recommendations are centered on strengthening cross-sector coordination and implementing policies based on spatial and social data.

Mursala Island is one of the potential coastal tourism areas in Central Tapanuli Regency, known for its natural uniqueness and rich local culture. However, tourism development in this area re-mains unstructured and unsustainable. This study aims to analyze the current conditions, infrastructure readiness, accessibility, community participation, and the level of local socio-cultural resilience toward tourism in order to formulate strategies for sustainable coastal tourism development. A mixed-methods approach was employed, with primary data collected through observation, in-depth interviews, and a questionnaire distributed to 100 respondents.The results show that local socio-cultural resilience is the most strategic variable in supporting tourism interest (mean = 4.06), followed by community participation (3.82), infrastructure readiness (3.61), and accessibility (3.26). Qualitative findings reinforce these results, revealing that while the community actively maintains cultural traditions, they face access barriers and lack participatory institutions. A SWOT analysis led to realistic strategies such as establishing a Local Customary Tourism Unit, developing permanent piers and sea transportation, and drafting a village regulation (Perdes) on culture-based tourism.This study concludes that sustainable coastal tourism development in Mursala Island must be grounded in the strength of local social capital, cultural preservation, and improvements in accessibility and infrastructure. The findings contribute theoretically to strengthening the concept of Community-Based Tourism (CBT) and practically to informing policy direction for locally-based coastal tourism area development.

Lau Kawar Lake, a natural tourism area located on the slopes of Mount Sinabung in Karo Regency, North Sumatra, holds significant potential for the development of nature and culture-based tourism. However, the growth in tourist visits has not yet met expectations due to limited accessibility across various dimensions. This study aims to formulate strategies for improving physical, informational, and institutional accessibility in support of sustainable regional development.The research adopts a mixed methods approach, emphasizing primary data collection through field observations, interviews with key stakeholders and village officials, as well as surveys of 60 tourist respondents. Findings reveal that, overall, the three dimensions of accessibility are still rated as "fair," with average scores ranging from 3.28 to 3.36. The main barriers identified include inadequate road infra-structure within the area, lack of dedicated public transportation for tourists, limited official digital promotional content, and weak institutional coordination in area management. A synthesis of the quantitative and qualitative results indicates that the development of Lau Kawar Lake requires an integrative approach that combines spatial planning, community-based governance, and local policy interventions.Based on these findings, several strategic recommendations are proposed: (1) improvement of access roads and landslide-prone areas through Special Allocation Fund (DAK) for infrastructure; (2) provision of dedicated public transportation for tourists with fixed routes and schedules from the nearest city center; (3) installation of directional signs and visual information boards in aesthetically pleasing formats and bilingual language; (4) establishment of a Digital Promotion Team involving local actors and institutions; (5) capacity-building programs for the community in tourism services, home stay management, and culinary entrepreneurship; and (6) formation of a Cross-Sectoral Accessibility Coordination Forum for Lau Kawar Tourism as a medium-term planning and monitoring platform.This study contributes contextually to strengthening the accessibility dimension as a key prerequisite for advancing local tourism destinations towards sustainable, inclusive, and locally grounded development.

The Aek Sijorni Natural Bath in South Tapanuli Regency holds great potential as a regional tourism icon, with its tiered waterfalls and unique natural atmosphere. This study aims to formulate a model for optimizing tourism development based on sustainability, technology, and local community participation. A mixed methods approach was employed. The findings indicate that development of the area should focus on improving basic infrastructure, enhancing cleanliness, and providing additional facilities such as dining areas and recreational zones. Furthermore, strengthening digital promotion and actively involving the local community are proven to be key factors in creating a competitive and sustainable destination. Strategic recommendations are centered on multi-stakeholder collaboration and the use of information technology to generate broader economic and social impacts for the surrounding communities.

In the accounting discipline, the choice of data collection method is crucial because it directly impacts the validity and reliability of research results. This study aims to compare data collection methods used in qualitative and quantitative approaches and examine their relevance in the context of contemporary accounting studies. Qualitative approaches emphasize in-depth exploration of accounting phenomena, particularly those related to human behavior, perception, and decision-making processes. Common techniques used in this approach include in-depth interviews, participant observation, and case studies, which enable researchers to understand the social and organizational context behind accounting practices. In contrast, quantitative approaches prioritize collecting numerical data that can be analyzed statistically. These methods typically use instruments such as questionnaires, surveys, and experiments to objectively test pre-formulated hypotheses. Results from quantitative approaches often provide broader generalizations, but can lose the nuances of social context gained from qualitative approaches. A comparison of these two methods reveals that each has its own advantages and limitations. Qualitative approaches excel in understanding processes and meanings, while quantitative approaches are strong in producing generalizable data. Therefore, in practice, accounting researchers often adopt a mixed methods approach to gain a more comprehensive understanding. This study concludes that a thorough understanding of the characteristics of both approaches is crucial for researchers to select appropriate data collection strategies. Thus, research can make a significant contribution to the development of accounting theory and practice in a more comprehensive and meaningful way.

Contemporary art continues to expand its definition, blurring the boundaries between functional objects and fine art. This practice-based research explores the potential of recycled materials in visual art creation, using a tricycle as the primary medium. Using a mixed-media approach, primarily utilizing recycled metal and plate, along with recycled components such as drills and old water pumps, this project aims to transform the tricycle from a mobility object into a work of fine art. This concept intentionally blurs functional aesthetics, emphasizing freedom of expression and uniqueness of form, and reflecting a dialogue between the past and the present through recycled materials. Through a case study of the work "The Bully," this paper explores how a writer's personal trauma can be sublimated into a powerful artistic expression, forming a visual narrative of power, intimidation, and artistic revenge. This research also adopts an Artistic Research methodology to examine the creative process holistically.

The global halal industry is experiencing exponential growth with a market value of trillions of dollars, creating significant economic opportunities for Southeast Asian countries with large Muslim populations. The micro-livestock sector has unique characteristics that require a specialized approach in the implementation of an integrated halal assurance system, given limited resources, technical capacity and access to technology. The complexity of implementation presents multidimensional challenges covering technical, economic, social and regulatory aspects that require comprehensive analysis to understand the socio-economic impact on the sustainability of micro farms1. This study aims to analyze the socio-economic impact of implementing an integrated halal assurance system on the sustainability of micro livestock enterprises in Southeast Asia through an integrated legal and business perspective. Systematic literature review using PRISMA guidelines with searches through Google Scholar and Scopus for the period 2020-2025. Inclusion criteria included studies of halal assurance system implementation on Southeast Asian micro farms, socio-economic impact analysis, and integration of legal-business perspectives. Quality assessment using the Mixed Methods Appraisal Tool (MMAT) with systematic data extraction using Microsoft Excel 2021. Of the 321 articles identified, 7 high-quality studies were included with a selectivity rate of 2.2%. The findings show variations in implementation approaches between countries: Indonesia with Law No. 33/2014 and SEHATI program, Malaysia through JAKIM with MS 1500:2019 standard, Singapore via MUIS with strict supervision. Positive social impacts include increased social acceptance, empowerment of women and minority groups, and establishment of collaborative networks such as halal cooperatives. Significant economic impacts include increased consumer confidence, wider market access, and product competitiveness with premium prices of up to IDR 37,500/kg for certified products. Integration of legal-business perspectives creates synergy through ASEAN regulatory harmonization, blockchain technology, and multi-stakeholder collaboration. The implementation of an integrated halal assurance system has a transformative impact on the sustainability of Southeast Asian micro livestock businesses, strengthening the regional halal economy and contributing to the Sustainable Development Goals.

The study presents a comprehensive framework for optimizing customer retention budget by integrating clustering, classification, and mathematical optimization techniques. The study begins with the IBM Telco dataset, which is prepared through data cleansing, encoding, and scaling.  In the preliminary phase, customer segmentation is performed using K-Means clustering, with k = 3 and k = 4 identified as optimal based on the elbow method and Silhouette score. The configurations produced three (Premium, Standard, Low) and four (Premium, Standard Plus, Standard, Low) customer segments based on purchase preferences, which served as input features for churn prediction. In the second phase, the dataset was divided into training and test sets in an 80:20 ratio, followed by data balancing using the Synthetic Minority Over-sampling Technique (SMOTE) and Edited Nearest Neighbors (ENN). Multiple classification algorithms were evaluated, including Naive Bayes (NB), Random Forest (RF), Categorical Boosting (CatBoost), Light Gradient Boosting Machine (LightGBM), Extreme Gradient Boosting (XGBoost), Gradient Boosting (GB), Support Vector Machine (SVM), Logistic Regression (LR), K-Nearest Neighbors (KNN), and Multi-Layer Perceptron (MLP) using F1-score as the performance metric. CatBoost and LightGBM, with k values of 3 and 4, respectively, were the highest-performing classification models, with only minimal differences in performance.    Ultimately, customer segmentation established customer prioritization, whereas churn prediction assessed customer churn likelihood. Four distinct configurations were assessed utilizing mixed-integer linear programming (MILP) to optimise retention budget allocation within uniform budget constraints, discount amounts, and churn thresholds. In both the k=3 and k=4 scenarios, CatBoost surpassed LightGBM, with CatBoost at K=3 effectively discounting 66% of at-risk consumers across all three segments, hence improving the intervention's efficacy and budget allocation, making it the ideal choice for maximizing customer retention. The results demonstrate the importance of segmentation in enhancing retention budgeting and budget optimization, particularly concerning parameter sensitivity.

Urban space limitations and community economic empowerment needs present complex challenges in Corporate Social Responsibility (CSR) implementation in densely populated areas. This study aims to analyze the effectiveness of MSME empowerment programs through optimizing narrow alleys into productive economic centers in Duren Tiga Village, South Jakarta. Using mixed methods research with sequential explanatory design and CIPP evaluation model, the study involved 9 assisted MSMEs, PT PLN Puslitbang management, and related stakeholders during August 2024-July 2025 period. Results show that transformation of 200 m² narrow alley into Café Mini Forest successfully increased average MSME turnover by 67.9% and halal certification achievement by 88.9%. The program integrates "go global, go digital, go green" approach with multi-stakeholder partnership model contributing to SDGs 1, 8, 12, and 17. Spatial optimization innovation creates economic multiplier effects through 250% foot traffic increase and cost-efficient shared facilities. This model proves that community empowerment-based CSR can transform limited spaces into sustainable economic ecosystems, offering a replicable framework for similar urban empowerment programs.

The increase in women's participation in the workforce has a significant impact on early childhood parenting patterns and the dynamics of household life. This research aims to analyze how career women apply parenting styles to young children and how this affects child development and the balance of home life. The study uses a mixed methods approach with an explanatory sequential design, starting with a quantitative approach followed by a qualitative approach. The goal is to gain a comprehensive understanding of the parenting styles of career women, early childhood development, and household life. The research population includes career women who have young children at the GMIT Horeb Perumnas Congregation in Kupang City. The research results show that although career women face time limitations, they tend to adopt a democratic parenting style supported by caregivers or partners. Child development can remain optimal if communication patterns and emotional involvement are maintained. However, challenges arise in terms of emotional closeness and quality time. Therefore, adaptive strategies and family support are needed to maintain a balance between career and maternal roles.

This study examines the Earnings Response Coefficient (ERC) as an indicator of market reaction to earnings announcements, focusing on several determining factors: Corporate Social Responsibility (CSR), financial distress, corporate growth, firm size, and earnings persistence. The primary issue addressed is the inconsistency of previous empirical findings regarding the influence of these factors on ERC, which motivates this study to reassess these relationships through a Systematic Literature Review (SLR) approach. The SLR method was employed to systematically collect, analyze, and synthesize evidence from prior studies to obtain a more comprehensive understanding. The findings reveal that CSR and earnings persistence produce mixed results—some studies show positive, negative, or insignificant effects on ERC—reflecting contextual differences and variations in investor perceptions. Meanwhile, financial distress and firm size generally have a significant positive impact on ERC, suggesting that larger firms and those perceived as financially stable are more likely to receive stronger market reactions. Corporate growth, on the other hand, mostly shows no significant effect. The synthesis highlights that the relationship between these factors and ERC is context-dependent, influenced by company characteristics and the level of information transparency provided to investors. This study concludes by emphasizing the need for a more integrative and contextual approach in analyzing the determinants of ERC and recommends further research to deepen understanding of how market responses to earnings information are shaped by these factors.

This study aims to analyze the influence of inflation, interest rates, capital structure, and profitability on stock prices in manufacturing companies. The background of this research highlights the volatility of the Indonesian economy, which is driven by macroeconomic factors that significantly affect capital market performance. Using the Systematic Literature Review (SLR) method, this study synthesized 10 relevant articles published between 2023 and 2025, collected through Google Scholar using specified keywords. The findings reveal varied results: inflation and interest rates generally have a negative influence on stock prices, although some studies report insignificant effects. Similarly, capital structure shows both positive and negative impacts, depending on company conditions and research contexts. Profitability also presents mixed outcomes; some studies found significant relationships, while others reported no influence on stock prices. This literature-based synthesis highlights inconsistencies in previous empirical findings and reinforces the need for further research to clarify the interaction between these variables and stock market performance. The study contributes to providing a comprehensive understanding for investors, financial analysts, and policymakers in making better investment and strategic financial decisions under uncertain economic conditions.

In the digital economy era, financial transparency has become a critical aspect for the sustainability and credibility of Micro, Small, and Medium Enterprises (MSMEs). Despite their substantial contribution to employment and economic growth, many MSMEs in Indonesia still rely on manual accounting systems, which limit the accuracy and traceability of financial reporting. This study aims to empirically examine the effect of cloud-based accounting automation on financial transparency among Indonesian MSMEs. Using a mixed-methods approach, the research collected quantitative data from 120 MSME respondents in Jakarta and West Java through structured questionnaires and qualitative data from six key informants through semi-structured interviews. The quantitative data were analyzed using simple linear regression, resulting in a coefficient of determination (R²) of 0.513 and a beta coefficient of 0.598 (p = 0.000), indicating a strong and significant influence of accounting automation on financial transparency. Qualitative findings also revealed improvements in real-time access, reporting accuracy, and transaction traceability. The study confirms that cloud-based digital accounting systems enhance financial transparency by enabling automated integration, audit trails, and timely reporting. These findings contribute to the literature on digital transformation in MSMEs and offer practical implications for policymakers, financial institutions, and software providers to accelerate technology adoption and improve financial governance in the MSME sector.

Employee resistance remains one of the most significant barriers to successful organisational change implementation. Despite extensive theoretical frameworks, organizations continue to struggle with change initiatives, with failure rates ranging from 60-70%. His study investigates the key factors contributing to employee resistance during organizational change and evaluates the effectiveness of various management strategies in overcoming such resistance. A mixed-methods approach was employed, combining quantitative surveys (n=450) from employees across 15 organizations undergoing major changes and qualitative interviews (n=35) with change management leaders. Data collection occurred over 12 months during active change implementation periods. The study identified five primary resistance factors: fear of job security (78%), lack of communication (65%), insufficient training (58%), past negative experiences (52%), and loss of autonomy (47%). Organizations employing comprehensive communication strategies, participative change approaches, and structured training programs showed 40% higher success rates in change implementation. Effective resistance management requires a multi-faceted approach combining proactive communication, employee participation, skill development, and emotional support. Organizations that address resistance systematically achieve significantly better change outcomes.

Macroeconomic uncertainty poses a structural challenge for the sustainability of micro, small, and medium enterprises (MSMEs) in Indonesia. Fluctuations in inflation, benchmark interest rates, and exchange rates have a direct impact on liquidity, cost structures, and investment decisions. This study aims to explore the types of financial strategies adopted by MSMEs in response to macroeconomic pressures using a systematic literature review and secondary data analysis covering the period from 2019 to May 2024. Data were sourced from official national institutions, including the Central Bureau of Statistics, Bank Indonesia, the Ministry of Cooperatives and MSMEs, as well as relevant academic literature. The findings reveal that MSME financial strategies can be categorized into three key domains: cash management, cost control, and investment planning. MSMEs employing flexible strategies—such as increasing cash buffers, reducing operational costs, and diversifying products or financing sources—demonstrate higher resilience in the face of economic volatility. This study contributes theoretically by enriching the framework of financial adaptation for MSMEs and practically by informing financial literacy programs and policy design. The study also acknowledges limitations in the use of aggregate secondary data and recommends that future research adopt a mixed-method approach to capture undocumented informal financial practices at the grassroots level

In the era of data-driven digital commerce, Artificial Intelligence (AI)-based product personalization has become a key strategy to enhance user experience and foster customer loyalty. However, in the Indonesian e-commerce landscape, there remains a lack of empirical understanding of how personalization systems influence long-term user engagement. This study investigates the impact of AI-driven product personalization on customer loyalty among Indonesian e-commerce users. Employing a mixed-methods approach, quantitative data were collected through an online survey of 150 active users, and qualitative insights were obtained from in-depth interviews with six informants. Statistical analysis using simple linear regression revealed that personalization significantly influences customer loyalty, with a beta coefficient of 0.653 (t = 8.241, p < 0.001) and an R² value of 0.567. Qualitative findings highlight user concerns over recommendation accuracy, interface overload, and repetitive suggestions, which affect emotional satisfaction and platform attachment. This research contributes to the growing body of knowledge on AI adoption in e-commerce by integrating behavioral and technological dimensions of loyalty formation. It also offers practical implications for designing more context-sensitive personalization systems that prioritize not only algorithmic precision but also user control and experience quality.

Sustainable development in coastal areas requires collaborative governance involving multiple stakeholders, including government, private sector, and communities. Makassar, as a major coastal city in Eastern Indonesia, faces significant challenges in implementing sustainable development programs in its coastal areas.This study examines the influence of collaborative governance on the success of sustainable development programs in Makassar's coastal areas, with a focus on accountability mechanisms and stakeholder engagement processes.This research employs a mixed-method approach, combining quantitative analysis using Structural Equation Modeling (SEM) and qualitative analysis through in-depth interviews with 150 respondents from government agencies, private sector, NGOs, and local communities. Data were collected from January to October 2024 in four coastal sub-districts of Makassar.The study reveals that collaborative governance significantly influences the success of sustainable development programs (β = 0.687, p < 0.001). Key mediating factors include transparency in resource allocation (β = 0.445, p < 0.01), community participation in decision-making (β = 0.523, p < 0.001), and integrated monitoring systems (β = 0.398, p < 0.05). Effective collaborative governance enhances sustainable development program outcomes through improved accountability, resource efficiency, and stakeholder satisfaction. The findings suggest that formal collaboration frameworks and transparent financial reporting mechanisms are critical success factors.

The development of fantasy makeup ideas is often used as a channel of expression in the growing field of makeup, as well as taking ideas from various sources that are often known as adaptations. The purpose of this study is to overcome the saturation of society towards conventional makeup and develop an understanding of the adaptation of fantasy makeup with mixed media-based tree theme. The method used in this study is the method of research and Development (Research and Development or R&D) with ADDIE development model. Based on the calculation results, it can be concluded that the color and visual composition, conformity with the theme and character, creativity and innovation, application techniques and neatness, visual impact and structure and composition have very good qualifications with a 93% achievement rate. Overall the final result of the product has a high aesthetic value and can be used as a reference in the field of makeup, especially fantasy makeup.

This study examines the implementation of the Duolingo application in teaching English skills to eleventh-grade students at SMA Negeri 1 Tasifeto Timur. With the increasing integration of technology in education, this research aims to evaluate the effectiveness of Duolingo as a tool for enhancing language acquisition and engagementt among learners. Through a mixed-methods approach, the study analyzes student performance, engagement levels, and overall satisfaction with the application compared to traditional teaching methods. The results indicate a significant improvement in vocabulary retention, grammatical proficiency, and conversational skills among students utilizing Duolingo. Additionally, qualitative feedback highlights the app's user-friendly interface and gamified learning experience as motivating factors.

This study aims to analyze student acceptance of the use of mobile-based learning media and augmented reality (AR) in the Electrical Circuit course at the Electrical Engineering Study Program at Padang State University. Using a mixed method approach, this research combines quantitative techniques through the Technology Acceptance Model (TAM) and qualitative approaches to explore student experiences through interviews. The results show that students' perceptions of ease of use (PEOU) have a significant effect on perceived usefulness (PU), which then affects attitudes towards use (ATU) and acceptance (ACC) of AR learning media. However, the relationship between PEOU and ATU, as well as PU and ATU, is not significant, indicating that affective aspects still need attention to increase positive attitudes towards the technology. Based on these findings, it is recommended that learning media developers pay attention to the user experience dimension and involve social factors and support in learning so that technology acceptance can be optimized. In conclusion, the successful integration of AR technology in education depends not only on convenience and usability, but also on emotional and social experiences that can support a more thorough learning process.