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This study aims to analyze the optimization of the use of Village Funds in efforts to develop Pethung Park tourism in Belik Village, Trawas District, Mojokerto Regency, using  the New Public Governance (NPG) theoretical approach  from Osborne and Gabler. NPG theory emphasizes the importance of collaboration, participation, networking, decentralization, as well as transparency and accountability in public governance. This study uses a qualitative descriptive method by collecting data through interviews, observations, and documentation involving the village government, BUMDes, Pokdarwis, and the local community. The results of the study show that the Belik Village government has succeeded in making optimal use of the Village Fund as an instrument of local economic development and a means of community empowerment. The Village Fund is directed to tourism infrastructure development, human resource training, and digital-based tourism promotion. Collaboration between village governments, communities, and the private sector through BUMDes and Pokdarwis is able to create participatory and sustainable development governance. The real impact can be seen from the increase in the number of tourist visits, the growth of MSMEs, and the increase in the village's original income. This study concludes that NPG-based governance practices in Belik Village have resulted in development effectiveness and strengthened village economic independence. The results of this study can be a model for other villages in implementing the management of Village Funds for the tourism sector based on collaboration and community participation towards sustainable village development.

This study aims to understand how accounting functions as a social construction in shaping the meaning of transparency and responsibility in the modern business world. Accounting has long been viewed as a technical, neutral, and objective system; however, both financial and non-financial reporting practices also reflect the values, ideologies, and moral consciousness embedded within organizations. Using a qualitative interpretive approach within the framework of social constructivism (Berger & Luckmann, 1966), this study explores the meanings constructed by accounting practitioners through social interactions, organizational culture, and reporting policies. Data were collected through in-depth interviews, participatory observations, and document analysis of corporate reports, and were analyzed using interpretative thematic analysis. The results reveal that transparency and responsibility are not merely formal obligations but the outcomes of social processes involving the externalization of values by leaders, the objectivation of those values through reporting systems, and their internalization within individual moral awareness. In this context, accounting functions as a social language that reflects organizational morality, legitimacy, and identity. Organizations with participatory and reflective cultures are found to develop more authentic transparency, while bureaucratic structures tend to produce symbolic transparency. Theoretically, this study contributes to the discourse of critical accounting by asserting that accounting numbers and reports are socially constructed artifacts imbued with values. Practically, the findings highlight the importance of ethical leadership, reflective culture, and social dialogue as foundational elements for implementing authentic transparency and sustainable corporate responsibility.

This study investigates Qur’an-based healing practices within the Jakarta Qur’anic Structure Studies Community, focusing on the understanding of the Qur’an as Asy-Syifā’ (a source of healing) and the therapeutic application of Qur’anic verses through the Qur’anic Structure method. Employing a qualitative, descriptive-analytical design within a Living Qur’an and phenomenological framework, data were collected through participant observation, in-depth interviews with three key informants, and questionnaires administered to 23 practitioners. The findings show that the community positions the Qur’anic Structure method as an alternative approach to both physical and spiritual healing by treating the entire Qur’an as a medium of cure. This practice is operationalized through four principal patterns: the ‘Ain Structure, Page Structure, Alphabet Structure, and Surah Structure, all of which refer to the 18-line mushaf published by PT Taj Company (Karachi, Pakistan). Practitioners’ testimonies indicate perceived improvements in physical and psychological conditions, framing this method as a form of Qur’anic self-healing (ikhtiar) while reaffirming that ultimate healing belongs solely to Allah SWT.

This article examines the typology and classification of regional government apparatus in Indonesia by analyzing their structure and functions within local governance. The study draws on recent theoretical literature (2020–2025) and legal frameworks to map how different types of regional apparatus such as executive agencies (“dinas”), supporting agencies (“badan daerah”), secretariat, inspectorate, and territorial units are organized and classified. Using a normative-juridical and conceptual approach, the paper reviews relevant laws, regulations, and academic studies to identify patterns of structural typology and functional differentiation within local governments. The findings reveal that many local governments still apply structural-heavy models rather than functionally tailored organizations, leading to excessive bureaucracy and inefficiency. The analysis suggests that a clearer classification aligned with functional roles can improve governance effectiveness and administrative efficiency. The article concludes by recommending that local governments re-evaluate their organizational structures to better reflect the functional needs of governance, rather than merely replicate structural models.                                                               

This study evaluates the Cageur Jasa Health Service Program at the Tanah Tinggi Public Health Center in Tangerang City, which was developed as an innovation to expand access to basic healthcare services through home visits. The program aims to improve service quality, strengthen family independence in maintaining health, and support the achievement of the 12 indicators of the Indonesia Healthy Program with a Family Approach (PIS-PK). The evaluation applies William N. Dunn’s six policy evaluation criteria effectiveness, efficiency, adequacy, equity, responsiveness, and appropriateness supported by theoretical frameworks from public administration, public policy, and health service innovation. This research employs a qualitative descriptive method, with data collected through observation, in-depth interviews with informants, and secondary data analysis. The findings indicate that the program’s implementation has not fully achieved its intended objectives, as evidenced by declining service coverage, several PIS-PK indicators remaining below 50%, increasing disease findings, and the persistence of maternal and infant mortality cases. Limitations in resources, coordination, infrastructure, and suboptimal promotive and preventive efforts further hinder the program’s effectiveness. Overall, the study concludes that although Cageur Jasa contributes to improving healthcare access, its implementation at the Tanah Tinggi Public Health Center remains suboptimal and requires continuous improvement.

Indonesia’s civil dispute resolution system remains dominated by an adversarial litigation model that prioritizes legal certainty but often neglects the relational and emotional dimensions underlying conflicts. Yet, in many cases such as family, inheritance, or neighborhood disputes the restoration of social relationships is as crucial as formal legal resolution. This study explores the potential integration of restorative justice principles into Indonesia’s civil procedural law as an alternative approach centered on dialogue, accountability, and reconciliation. Employing a normative-juridical approach and qualitative analysis of primary and secondary legal sources, the research finds that restorative justice values align not only with Indonesia’s living law traditions such as musyawarah (deliberative consensus) and customary dispute resolution but also with existing provisions in civil procedure codes. Accordingly, the study proposes the Structured Restorative Mediation (SRM) Model, a procedural framework that embeds restorative principles into both court-annexed and community-based mediation. This model prioritizes relational healing while upholding legal certainty and procedural fairness. Its successful implementation requires regulatory support, enhanced mediator training, and institutional strengthening of community-based dispute resolution bodies. Thus, integrating restorative justice is not merely an innovation but a structural necessity for a more humane, inclusive, and holistically just legal system.

Law Number 35 of 2014 on Child Protection plays a strategic role in providing legal protection for children who are victims of violence, bpth physical and psychological. The enactment of this regulation represents the state’s response to the increasing number of violence cases againts children, which necessitate a more comprehensive and child-oriented legal protection system. This law strengthens legal instruments through the recognition and protection of children’s rights, the imposition of criminal sanctions againts perpetators of violence, and th provision of recovery mechanisms for child victims. However, in practice, the implementation of the Child Protection Law continues to face various challenges, including weak law enforment, limited protection fasilities and infrastructure, and inadequate coordination among relevant institutions. These obstacles have resulted in the suboptimal realization of legal protection for child victims of violence. Therefore, the effectiveness of Child Protection Law largely depends on the responsiveness and commitment of law enforcement officials, as wekk as the synergy between the government, society, and families. Through such collaboration, optimal and sustainable child protection can be achieved.

Historically, water resource management in Indonesia has faced significant complexities, often dominated by commercialization and investment-oriented policies that threaten the fundamental rights of farmers. The Constitutional Court’s decision to annul the previous Water Resources Law marks a crucial turning point, demanding a comprehensive policy reformulation. This entails a shift from a market-based paradigm to one grounded in human rights and social welfare, reaffirming state sovereignty over water for the prosperity of the people. The urgency of this reformulation is compounded by the imminent threat of climate change, which introduces high uncertainty into the hydrological cycle—manifesting as extreme droughts and floods—thereby directly impacting the agricultural sector. This research aims to formulate a climate-adaptive water resource management policy that secures the priority rights of farmers. Employing a Normative Legal Research Method with Statutory and Conceptual Approaches, the findings present a new, holistic legal and institu-tional framework. This framework centers on two pillars: first, the firm assertion and absolute legal protection of irrigation water allocation for farmers, even during periods of scarcity; and second, the adoption of a Climate-Adaptive Governance Model. This governance model integrates a unified climate monitoring system, resilient water infrastructure, and the empowerment of Water User Associations (P3A) at the grassroots level to independently respond to shifting climate patterns. This reformulation is essential for achieving water management that is just, sustainable, and effective in maintaining national food security

This study examines the video content production process at Digital Hub Sinar Mas Land as a visual communication strategy to support branding for a digital innovation area. The background of this research stems from the increasing need for organizations to produce creative and informative content as social media becomes a primary channel for information distribution. The study aims to describe the stages of pre-production, production, and post-production, and to identify challenges that affect the effectiveness of video content creation. A qualitative descriptive method was used through active participation, observation, interviews, and literature review. The findings show that concept planning, scriptwriting, and storyboard development form the foundation of successful production. The production stage emphasizes camera techniques, talent coordination, and visual consistency aligned with communication goals. The post-production stage focuses on technical editing to strengthen the audiovisual message structure and prepare content for publication. Key challenges were found in storyboard development, talent performance during filming, and audio processing that required detailed adjustments. The results highlight the importance of thorough planning and coordinated teamwork to ensure that video content effectively supports branding strategies.

This study aims to analyze the application of the franchising system on business performance in the beverage franchise business through a case study of Mitra Minuman Siap Saji. The approach used is qualitative with a case study design, with data collection techniques in the form of in-depth interviews, operational observations, and supporting documentation. The results show that the implementation of standardized Standard Operating Procedures (SOPs), franchisor support in the form of training, raw material supplies, and periodic monitoring contribute significantly to improving business stability, product quality consistency, and customer satisfaction. However, there are limitations in flexibility and several communication obstacles that have the potential to affect the effectiveness of the partnership. The relatively strict contract structure also impacts partners' perceptions of local innovation space, although it is generally still viewed as providing business security and business model clarity. These findings emphasize that a balance between franchisor control and partner autonomy, accompanied by open communication and fair contract design, is a key factor in creating sustainable business performance in a franchising system.

This study aims to map the intellectual structure and research trends in entrepreneurial innovation using bibliometric analysis based on Scopus data. A total of 891 documents published between 1972-2025 were analyzed through Bibliometrix and Biblioshiny, employing techniques such as bibliographic coupling, co-authorship, and thematic mapping. The results reveal four major clusters: (1) innovation theory and entrepreneurial development, (2) business model innovation and digital transformation, (3) regional innovation systems and policy frameworks, and (4) sustainability and green entrepreneurship. Emerging themes include artificial intelligence (AI), generative AI applications, and digital entrepreneurship education, indicating a shift toward multi-level and interdisciplinary integration. Influential documents and authors were identified, highlighting their role in shaping the knowledge base. The findings suggest that entrepreneurial innovation research is evolving toward digitalization, sustainability, and policy-driven ecosystems, offering opportunities for longitudinal and mixed-method studies. This study contributes by providing a comprehensive overview of the field, identifying gaps, and proposing future research directions to strengthen theoretical and practical advancements.

Primary Healthcare Facilities (Fasilitas Kesehatan Tingkat Pertama, FKTP) represent the first level of contact in the healthcare system and play a central role in infection prevention and control. Despite mandatory Infection Prevention and Control (IPC) training in Indonesia, evidence regarding its effectiveness in improving cognitive abilities among primary healthcare workers remains limited. This study aimed to evaluate the effectiveness of IPC training in enhancing the cognitive abilities of healthcare workers in FKTP. A quasi-experimental study with a one-group pretest–posttest design was conducted involving 91 healthcare workers who participated in IPC training across three cohorts in 2024. The training was delivered online through a Learning Management System and consisted of structured learning modules accompanied by a pre-test and a final quiz. Cognitive improvement was assessed using paired samples t-tests, while the magnitude of training impact was evaluated using Cohen’s dz effect size. The results showed statistically significant improvements in cognitive scores across all cohorts (p < 0.001), with mean score increases ranging from 16.10 to 23.35 points. Effect size analysis revealed large to very large effects, with an overall Cohen’s dz of 1.19, indicating substantial and practically meaningful cognitive gains. In conclusion, IPC training was effective in improving cognitive competence among FKTP healthcare workers. These results reinforce the value of well-structured training programs as an essential component of efforts to strengthen infection prevention capacity in primary healthcare settings.

This research aims to design and implement a village MSME website as a centralized digital promotional medium to overcome the limitations of conventional marketing and expand the market reach of local products more effectively and sustainably. The system was developed using the waterfall method, encompassing requirements analysis, design, implementation, testing, and maintenance. The system was developed using the PHP programming language and the CodeIgniter framework based on the Model-View-Controller (MVC) architecture to ensure a structured, efficient, and maintainable development process. The implementation resulted in a responsive and user-friendly website equipped with key features such as an informative product catalog, village MSME profiles, and a content management system via an admin dashboard that allows MSMEs to update data independently and flexibly. Functional testing demonstrated that all features functioned well and reliably according to user needs. Therefore, this village MSME website can be concluded as an effective digital solution for increasing the visibility of local products, strengthening MSME competitiveness, and supporting village economic growth through sustainable and integrated online promotion.

Flower disease detection is a significant challenge in modern agriculture, particularly with factors such as changes in leaf color, petal shape and structure, and environmental conditions affecting the accuracy of conventional models. These factors make it difficult to achieve optimal results using traditional methods. Transfer learning is an effective solution to improve image detection performance, especially when data is limited. This study used several pre-trained models, namely VGG16, ResNet50, and EfficientNet-B0, to detect three types of flower diseases: black spot on roses, white powdery mildew, and leaf rust. The research process included data processing, increasing the data volume using augmentation techniques, model training, and evaluation of the results. Experimental results showed that the EfficientNet-B0 model produced the highest accuracy of 97.2%, significantly better than the CNN model built from scratch with an accuracy of 85.1%. This study demonstrates that transfer learning is highly effective in improving the accuracy of flower disease detection, making it a more reliable alternative to methods that do not utilize pre-trained models, especially for agricultural applications that require high levels of accuracy in disease detection.

Soil contamination by hydrocarbons, pesticides, heavy metals, and complex pollutants is rapidly increasing and degrading essential ecosystem functions. Physical or chemical treatments offer faster results, yet they are often costly, energy-intensive, and risk disrupting soil biological integrity without fully eliminating pollution sources. Microorganism-based bioremediation provides a more sustainable alternative by utilizing microbial metabolism to degrade or immobilize pollutants into less toxic and less mobile forms. This article presents a structured literature review on the roles and applications of microorganisms for bioremediation of contaminated soils, covering comparisons between single isolates and microbial consortia, dominant biological mechanisms, and ecological challenges in field application. A Systematic Literature Review approach was applied, using narrative synthesis and thematic clustering of national and international journals published between 2020 and 2025. The review indicates that single microbial isolates are commonly selected for specific pollutant targets, whereas microbial consortia are preferred for mixed or persistent contaminants due to metabolic synergy that enhances microbial adaptability and stepwise pollutant breakdown in highly polluted soils. Adaptive mechanisms such as EPS production and biofilm formation contribute to microbial resilience under stress and help retain contaminants within the soil matrix. Key challenges identified include inoculum stability under extreme conditions and limited microbial access to pollutants trapped in micro-soil pores. The findings highlight that microbial selection strategies must be tailored to pollutant characteristics and soil environmental conditions, while also emphasizing the potential of biofilm-based systems and organic carriers to support broader field implementation of microbial bioremediation.

The Mastery Learning Strategy is a learning approach oriented towards achieving comprehensive student competencies before they move on to the next material or learning stage. This approach is based on the assumption that every student has the potential to succeed, provided they are given the appropriate time, methods, and guidance. In its application, Mastery Learning emphasizes systematic learning planning, the establishment of clear learning objectives, and ongoing evaluation to measure the level of student mastery. Students who have not yet achieved competency standards will receive corrective feedback and remedial activities, while students who have completed them will be provided with enrichment programs to deepen their understanding. With this mechanism, learning gaps can be minimized so as not to hinder the learning process in the next stage. Furthermore, this strategy encourages individualized, structured, and measurable learning according to student needs. Therefore, the implementation of Mastery Learning is considered effective in improving the quality of the learning process, strengthening conceptual understanding, and contributing to optimal and sustainable learning outcomes.  

This study empirically examines the effects of ownership structure, including managerial, institutional, and public ownership, on tax avoidance practices, using profitability as a moderating variable. The population in this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX), from which a sample was selected using purposive sampling. A total of 330 observations were collected from 110 manufacturing companies for the period 2022–2024. The variables were tested using multiple linear regression in EViews 12. This study expands on previous research by using profitability as a moderating variable that can influence the relationship between ownership structure and tax avoidance. The results show that institutional ownership has a negative and significant effect on tax avoidance practices. An increase in institutional share ownership can reduce tax avoidance practices. Meanwhile, managerial and public ownership do not affect tax avoidance practices. In the moderation test, profitability strengthened the effect of managerial and institutional ownership on tax avoidance. Still, it did not moderate the impact between public ownership and tax avoidance.

This study investigates the relationship between corporate governance characteristics, financial structure, and Enterprise Risk Management (ERM) disclosure in Indonesian non-financial firms. Focusing on manufacturing companies listed on the Indonesia Stock Exchange in 2023, the analysis examines whether board size, the proportion of independent commissioners, and leverage influence the extent of ERM disclosure. Using a quantitative approach, multiple linear regression is applied to secondary data obtained from firms’ annual reports. The findings indicate that board size and the proportion of independent commissioners do not have a significant effect on ERM disclosure, while leverage exhibits a positive and significant relationship. This result suggests that firms with higher debt levels are more inclined to enhance risk disclosure as a mechanism to address information asymmetry and demonstrate accountability to investors and creditors. The study contributes to the ERM and corporate governance literature by providing evidence from an emerging market setting and highlighting the practical importance of financial structure in shaping risk transparency, offering relevant insights for corporate decision-makers and regulators to strengthen sustainable risk management practices.

This study aims to strengthen the understanding of UNZAH Genggong students regarding the concept of the vital period and the development of awareness in infants. A qualitative approach was employed through interview and observation techniques to explore the process of improving this understanding. The findings indicate that structured learning and hands-on practice significantly enhance students’ knowledge of the vital period concept and the importance of awareness in supporting optimal infant development. Furthermore, the intervention emphasizes the need for integrating theory and practice in the learning process to improve students’ competencies in childcare and child development. The strategies implemented not only reinforce students’ conceptual understanding but also develop their practical skills, which are crucial in the context of early childhood education. The data show that educational strategies combining theory and practice can be sustained, providing a positive impact on the improvement of students’ competencies and the overall quality of early childhood education. Therefore, strengthening students’ understanding of the concepts of the vital period and infant awareness can make a significant contribution to better childcare quality and child development.

Diabetic nephropathy is a chronic complication resulting from hyperglycemia, which triggers oxidative stress and inflammation, leading to progressive structural and functional kidney damage. Orange peel and Aloe vera contain bioactive compounds with antioxidant and antifibrotic properties that may protect the kidneys from diabetes induced injury. Nanoemulsion delivery systems can enhance the bioavailability of these extracts in the body. This experimental study aimed to analyze the nephroprotective effects of orange peel and Aloe vera nanoemulsion in a diabetic nephropathy rat model, including glomerular morphology and kidney function. A post-test only control group design was used on Wistar rats divided into five groups: positive control, negative control, and three treatment groups receiving varying nanoemulsion doses. Glomerular structure was evaluated by assessing the number of glomeruli exhibiting synechiae and analyzed using the Kruskal–Wallis test due to non-normal data distribution, yielding p=0.2387 (p>0.05), indicating no significant differences among groups. Urea levels were elevated above normal, whereas creatinine levels remained within normal limits. Although not statistically significant, the treatment groups demonstrated nephroprotective tendencies, shown by improvements in glomerular synechiae in the diabetic nephropathy model.