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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 Annual Members’ Meeting (Rapat Anggota Tahunan or RAT) is the highest forum in cooperatives, serving as a medium for the board’s accountability to members as well as a venue for strategic decision-making. KSP Kopdit Obor Mas, one of the largest cooperatives in Eastern Indonesia with more than 240,000 members and assets reaching IDR 7.8 trillion, faces several challenges in conducting RAT, including low member participation, the complexity of financial reports, and the demand for compliance with regulations and the cooperative’s Articles of Association/Bylaws. This community service activity aimed to assist the implementation of RAT to ensure greater transparency, participation, and accountability. The methods included coordination with the board and supervisory committee, preparation of mentoring modules, socialization, simplification of financial reports, RAT simulations, and forum evaluation. The results show increased member participation, more accessible financial reporting, and a better-organized RAT conducted in accordance with regulations. The discussion highlights that mentoring activities strengthen Good Cooperative Governance and improve cooperative management practices. Thus, this activity contributes to enhancing institutional capacity and can serve as a model for sustainable cooperative development in other regions.  

Micro, Small, and Medium Enterprises (MSMEs) play a critical role in Indonesia’s economy, yet their level of tax compliance remains relatively low due to limited knowledge and administrative capacity. This research aims to analyze the effectiveness of the CORTEX (Corporate Tax Extension) training program in improving tax compliance among MSMEs in collaboration with the Regional Directorate General of Taxes, Central Java I. The study employs a qualitative descriptive method, using interviews and observations from a series of CORTEX training sessions conducted in Semarang. The findings reveal that participants showed increased awareness, understanding, and willingness to comply with tax obligations after attending the training. Improved interaction between MSME actors and tax authorities also contributed to more transparent reporting and better administrative practices. This study highlights the importance of targeted education and capacity-building initiatives in bridging the compliance gap. The implications suggest that similar training programs, when conducted systematically and supported by local tax offices, can significantly boost voluntary compliance rates and contribute to broader fiscal sustainability.

This service activity aims to increase the capacity of leadership and organizational management for student council (OSIS) on Madrasah Aliyah Semarang City, Indonesia. Through training focused on the basic concepts of organizational management, this activity seeks to close the gap between the needs of effective student organization management and the low managerial capacity possessed by the student council administrators. The implementation method uses a participatory and experiential learning approach. The results of the activity showed an increase in the conceptual understanding and practical ability of participants in the aspects of planning, organizing, implementing, and evaluating organizational activities. Contributions to professionals in the field of upper secondary education that non-formal educational interventions like this are very relevant in building resilient student leadership.

This community service activity aims to increase the capacity of administrators and financial staff of Al-Musyaffa' Kendal Islamic Boarding School in preparing financial reports in accordance with basic accounting principles. Many Islamic boarding schools in Indonesia do not have a standardized financial recording and reporting system, even though financial transparency and accountability are very important in the governance of religious-based educational institutions. Activities are carried out through intensive mentoring, theoretical and practical training, and simulation of financial report preparation. The results of the activity showed an increase in participants' understanding and technical ability in recording, categorizing, and compiling systematic financial reports. This activity is expected to be the first step towards more professional and accountable financial management.

The implementation of Smart Public Management (SPM) in village governance aims to enhance efficiency, transparency, and public participation in administrative services. This study analyzes the optimization strategy of SPM at the Pasie Laweh Lubuk Alung Village Head Office to support sustainable development. A qualitative descriptive approach was employed, using in-depth interviews, observations, documentation, and questionnaires with village officials and service users. The findings reveal several challenges in implementing SPM, including limited technological infrastructure, low digital literacy among officials, and limited community participation in tech-based services. To address these issues, strategies such as improving human resource capacity through digital training, strengthening infrastructure, and promoting the benefits of digital services to the public are necessary. Collaboration with educational institutions and the private sector is also essential to support the development of an optimal digital system. With the right strategies, the Pasie Laweh Lubuk Alung Village Head Office is expected to improve the effectiveness of digital public services, enhance governance transparency, and foster active community involvement. Optimizing Smart Public Management can serve as a model for other village governments in building a modern, efficient, and sustainable administrative system.

One method of drying Black Soldier Fly (BSF) larvae that can be applied is drying using a continuous microwave oven. This tool utilizes microwaves emitted to evaporate water. In addition, the use of a conveyor that runs on a microwave oven as a medium or place to place BSF larvae is expected to simplify the production process. This study was conducted to determine the design and strength analysis of the thermal structure of a continuous microwave oven-type BSF larva dryer using Solidworks software. The specifications of the continuous microwave oven-type BSF larva dryer have a capacity of 15 kg, a heating input power of 8 KW and a temperature of 100℃. With variations in heating time of 20, 30, and 40 minutes. The results of the thermal structure analysis of the BSF larva dryer type continuous microwave oven based on the simulation obtained stress with the highest value of  and the lowest value of . The results of the displacement simulation with the highest value of  and the lowest value of . The Safety factor simulation result is 3.2. So from the simulation results it can be said that it is safe to continue to the manufacturing process.

This study discusses the legal reconstruction of the authority of the Ombudsman of the Republic of Indonesia (ORI) after the Constitutional Court (MK) Decision Number 62/PUU-VIII/2010, with a focus on advocacy based on pseudo/quasi principles. The Ombudsman, as an independent state institution, plays a role in supervising the implementation of public services to prevent and deal with maladministration. However, the existence of Article 43 of Law Number 37 of 2008 concerning the Ombudsman and the Constitutional Court's decision creates the potential for norm inharmonization that has an impact on the implementation of the Ombudsman's duties. This study analyzes two main things: legal certainty on the authority of the Ombudsman after the Constitutional Court's decision and legal reconstruction to strengthen the supervisory function of public services. The results show that the pseudo/quasi principle allows the Ombudsman to carry out an advocacy function similar to the judiciary, but without full executive power such as the judiciary. Legal certainty is needed to ensure that the Ombudsman's actions remain within the limits of the authority regulated by law. Legal reconstruction is suggested to provide stronger legitimacy to the Ombudsman's authority, including strengthening the recommendation aspect to be more binding and implementive. This reconstruction also includes increasing institutional capacity, coordination between agencies, and strengthening regulations that support supervisory functions that are more responsive to the needs of the community. Thus, this research contributes to the development of public service law, especially related to the role of the Ombudsman in realizing transparent, accountable, and fair services.

 The trade of secondhand clothing at Pasar Senggol Batubulan, Gianyar Regency, has become a rapidly growing economic activity and an alternative source of income, particularly amidst limited formal employment opportunities. However, the income of secondhand clothing traders tends to fluctuate and is influenced by several internal business factors. This study aims to analyze the influence of price, business capital, working hours, and product quality on the income of secondhand clothing traders. An associative quantitative approach was used, involving 61 traders selected through a saturated sampling technique. The data analysis method applied is multiple linear regression. The findings reveal that price, capital, working hours, and product quality simultaneously have a significant effect on traders’ income. Partially, all four variables also show a significant influence. Product quality is the most dominant factor affecting income, followed by capital, working hours, and price. Adequate capital enables traders to increase stock and improve product quality. Longer working hours provide greater opportunities to serve consumers, while competitive pricing boosts sales capacity. These findings underscore the importance of managing internal business factors to enhance income and contribute to the economic empowerment of communities in the informal sector.

Hydrocephalus increases cerebrospinal fluid due to either excessive production or impaired absorption, often accompanied by increased intracranial pressure. In Indonesia, hydrocephalus affects 10 out of every 1,000 newborns annually. In adolescents and adults, toxoplasmosis is the most common cause. Among infant cases, 46% result from brain development abnormalities, 50% from subarachnoid hemorrhage and meningitis, and less than 4% from posterior fossa tumors. Central Java reports the highest rate of toxoplasmosis at 10%. Common signs and symptoms of hydrocephalus include increased cerebrospinal fluid, seizures, irritability, headaches, vision problems, and head enlargement. To improve reduced intracranial adaptive capacity caused by cerebrospinal fluid obstruction, nurses can apply a 30° head-up therapy. This intervention helps lower intracranial pressure and improve brain oxygenation. the effectiveness of 30° head-up positioning in addressing decreased intracranial adaptive capacity in post-VP shunting hydrocephalus patients. The nursing intervention was implemented on Mrs. S using the 30° head-up position. As a result, the patient reported reduced headache, and her blood pressure decreased to 135/90 mmHg.

Benign prostatic hyperplasia (BPH), benign prostatic enlargement (BPE), and lowerurinary tract symptoms (LUTS) are among the most prevalent urological conditions affecting agingmen. Over 30% of men above the age of 60 experience moderate to severe LUTS, often requiringmedical intervention. While the pathophysiology of BPH/BPE remains partially unclear, theandrogen receptor pathway—particularly the role of dihydrotestosterone—is well established. Agentssuch as finasteride and dutasteride target this pathway by inhibiting 5α-reductase. More recently,metabolic dysfunction and chronic prostatic inflammation have also been recognized as contributingfactors to the progression of BPE and LUTS. A deeper understanding of these mechanisms is criticalfor developing more effective therapeutic strategies. This study aimed to evaluate the effectiveness ofdual therapy with tamsulosin and solifenacin in improving urinary symptoms and bladder function inpatients diagnosed with BPH. A total of 120 patients with bothersome urinary symptoms wereenrolled. Data was collected using a structured medical questionnaire, and the follow-up periodranged from 3 to 6 months. The findings demonstrated a significant improvement in symptomseverity, with the mean score decreasing from 10.09 to 3.44 post-treatment. Additionally, the pre-void urine volume increased from 181.62 ml to 260.81 ml, indicating enhanced bladder capacity.However, no statistically significant change was observed in post-void residual urine volume. Theseresults support the incorporation of tamsulosin-solifenacin dual therapy into clinical protocols formanaging LUTS in BPH patients, particularly for those with storage-related symptoms.

This study aims to explore and analyze the implementation of internal control mechanisms within Ministries/Agencies that received a disclaimer opinion on their audited financial statements. It also examines the form of financial transparency applied by these institutions in the preparation of their financial reports. The research focuses on the role of government internal audits in two institutions: the Ministry of Marine Affairs and Fisheries and the Indonesian Maritime Security Agency (BAKAMLA), utilizing a qualitative literature synthesis approach. The research method employs a descriptive qualitative design. Based on the findings, it is concluded that the lack of supervision by internal auditors and the Supreme Audit Agency (BPK) over these two institutions stems from several factors: limited competence and capacity of internal auditors, weak internal control systems and structures, lack of auditor independence, and inadequate routine monitoring and evaluation. Furthermore, in preparing financial reports, Ministries and Agencies are required to adopt financial transparency practices by preparing financial statements in accordance with Government Accounting Standards (SAP), disclosing complete notes to financial statements, and utilizing transparent and integrated financial applications.

The Indonesian manufacturing industry is currently facing intense pressure due to global economic fluctuations and domestic volatility, prompting a strategic reassessment of sustainability practices to maintain competitiveness. While firm value reflects investor confidence, discrepancies remain between operational performance and market valuation, particularly in highly profitable firms. This study aims to systematically investigate how internal corporate factors namely dividend policy, firm size, and green accounting influence firm value. Using a Systematic Literature Review (SLR) method, ten journal articles published between 2023 and 2025 were selected based on indexation (SINTA, Scopus, Copernicus), methodological clarity, and variable alignment. The articles were screened and analyzed using content analysis techniques, supported by Microsoft Excel and Mendeley for structured data extraction. The findings reveal that a stable dividend policy serves as a strong signal of financial stability, firm size reinforces strategic positioning and resource capacity, and green accounting strengthens legitimacy through sustainability disclosure. These factors jointly shape market perceptions and ultimately influence firm valuation. The synthesis supports both signal theory and legitimacy theory in explaining the transmission of value through internal policies. This study contributes theoretically by integrating financial and sustainability variables into a unified value framework and offers practical insights for corporate decision-makers seeking to align internal strategies with investor expectations. Limitations include reliance on secondary data and scope restricted to the manufacturing sector. Future studies should explore empirical validation through cross-sectoral analysis and primary data to enrich the findings.

The Financial Services Authority (Otoritas Jasa Keuangan/OJK) plays a strategic role in ensuring the protection of consumer rights in the banking sector. Along with the increasing complexity of financial services, the potential for consumer rights violations has also risen, including misuse of personal data, administrative errors, and unfair dispute resolution. This study aims to analyze how OJK’s supervisory functions in safeguarding consumer rights in the banking sector can be effectively implemented. A socio-juridical method was used, employing legislative approaches, conceptual analysis, and case studies. Theories applied include legal liability theory, consumer protection theory, and banking supervision theory. Data were obtained from legal documents, OJK annual reports, and interviews with relevant parties. The findings indicate that although OJK has adequate supervisory instruments, such as administrative sanctions and consumer complaint systems, implementation still faces challenges, including limited human resources, lack of consumer education, and resistance from some banking institutions to strict supervision. This study implies that strengthening OJK’s institutional capacity and enhancing collaboration with banking institutions are necessary to ensure effective consumer rights protection.

Lobster is one of Indonesia's marine resources that has high economic value and is very important for the country's economy, but excessive lobster fishing and smuggling of lobster seeds have caused a decrease in the productivity of marine resources and significant state losses, so effective law enforcement efforts are needed to protect Indonesia's marine resources from these illegal acts. The problem in this study is how the law is enforced by the West Tanjung Jabung Police against the crime of smuggling lobster seeds (Study of Case Register Decision Number: 144 / Pid.Sus / 2023 / Pn Klt ), and what factors are the causes. The research method used is normative juridical, a type of legal research that focuses on the analysis and interpretation of legal norms that apply in a legal system. The study shows that the three defendants in the crime of smuggling lobster seeds were sentenced to 2 years in prison and a fine of IDR 5,000,000 based on Article 27 number 26 Article 92 of Law Number 6 of 2023 concerning Job Creation. The factors causing this crime include internal factors (economic and education) and external factors (politics, environment, and lack of security). Suggestions from the study are: Reviewing the lobster seed export policy. Improving coordination between law enforcement officers and community participation. Improving the capacity and competence of law enforcement personnel.  

Illegal logging is a form of environmental crime that has a serious impact on forest destruction, loss of biodiversity, and disruption of ecosystem balance. This study aims to analyze law enforcement efforts against illegal logging practices in the Kwala Serapuh Village Forest area. The method used in this study is an empirical juridical approach with data collection through interviews, field observations, and documentation. The results of the study show that despite the existence of regulations governing forest protection, law enforcement still faces various obstacles such as weak supervision, limited resources of law enforcement officials, and the involvement of individuals in these illegal practices. Efforts made include taking action against perpetrators, increasing patrols, and empowering communities around the forest. However, the effectiveness of law enforcement still needs to be improved through inter-institutional synergy, strengthening the capacity of the apparatus, and increasing community participation. This study concludes that law enforcement against illegal logging in the Kwala Serapuh Village Forest is still not optimal and requires a more comprehensive approach.

The role of micro, small, and medium enterprises (MSMEs) is very significant for the growth of Indonesia’s economy, accounting for 99% of all business units. The development of MSMEs in Blitar Regency has experienced significant growth in terms of both the number of entrepreneurs and revenue. The objectives of this research are (1) to identify and analyze the potential of the creative economy in the development of MSMEs in Blitar Regency, (2) to formulate appropriate strategies to enhance the competitiveness and growth of MSMEs in the creative economy sector in Blitar Regency. The approach used in this research is a phenomenological qualitative approach. Data collection techniques were carried out through observation and structured interviews conducted with key informants of this study, such as MSMEs actors, local government officials from the Department of Industry and Trade, and the Cooperative Office. The data analysis technique was conducted using data triangulation with the following steps: data collection, data analysis, conclusion, and data validation. The research results show that the creative economy model used by the local government in developing MSMEs in Blitar Regency includes the utilization of ideas and creativity, strengthening MSMEs through digitalization, business mentoring, development of superior products, and connection with the people's economy. The challenges in the development of MSMEs include increasingly tight market competition both online and offline; limited access to capital; limited access to digital technology; lack of understanding of business management; limited product innovation; ineffective marketing; and business legality. The strategies implemented include enhancing digital marketing, improving product and service quality, strengthening business capital, increasing capacity and skills, utilizing technology, promoting and marketing products, and strengthening institutions and governance.

Th Advances in information technology have had a significant impact on various aspects of life, including organizational operations. The Mobile Attendance Application (K-Mob) is one implementation of information technology designed to simplify the process of recording attendance in real-time. However, this application is vulnerable to risks that can hamper operations, such as hacking, system failures, and data security issues. This study aims to identify, analyze, and evaluate risks that may affect K-Mob's performance using the ISO 31000 framework. The analysis process is carried out through communication with stakeholders, risk identification, and risk evaluation based on the frequency of occurrence and impact. The results show that significant risks faced include hardware damage, server disruptions, and data misuse. Risk management is carried out through mitigation strategies, such as system updates, infrastructure strengthening, and increasing human resource capacity. With this approach, risks can be minimized, ensuring the sustainability of K-Mob's operations, and improving system reliability. This study recommends regular risk evaluation and the development of adaptive strategies to address evolving threats. The implementation of ISO 31000 has been proven to provide effective guidance in information technology risk management.is.

This study presents an evaluation of the cooling load capacity in the departure apron corridor area at Supadio International Airport using the Cooling Load Temperature Difference (CLTD) method. The objective of the research is to assess whether the current air conditioning (AC) is adequate to meet thermal comfort requirements in a tropical climate characterized by high humidity and strong solar radiation. A detailed field survey was conducted at Gate 3, a glass-dominated corridor that experiences significant heat gain from solar exposure. Empirical data including temperature profiles, material properties, occupancy levels, and equipment specifications were collected over a two-week period using digital instruments. Using the CLTD method, the heat contributions from walls, roof, glass surfaces, occupants, lighting, and air infiltration were quantified. The results revealed that the installed AC (2 PK) only delivers about  of the required cooling load, with the total load estimated at 66,448 BTU/hr. The dominant sources of thermal gain include the roof and east-facing glass panels. The study recommends AC resizing, glass shading implementation, and improved insulation to enhance energy efficiency. This research contributes practical insights for HVAC optimization in airport infrastructure within hot-humid climates.

Strengthening transparency and accountability in the financial management of Village-Owned Enterprises (BUMDes) is crucial in promoting good village governance. However, many BUMDes still face challenges such as weak record-keeping systems, the absence of internal audits, and limited human resource competencies in financial aspects. This community service activity aims to build an internal audit system as a strategy to improve the financial governance of BUMDes in Pematang Serai Village, Tanjung Pura Sub-District. The approach used is Community-Based Participatory Action Research (CBPAR), which emphasizes active community involvement throughout the process. The stages of the activity include problem identification, internal audit and basic accounting training, preparation of financial SOPs, implementation of the initial audit, and evaluation of the results. The results show that BUMDes administrators are able to independently conduct internal audits, compile cash reports and transaction documentation more systematically, and present the results in village deliberation forums. This activity also succeeded in increasing the capacity of administrators to compile simple digital reports using Excel. Community participation also encouraged the formation of a new culture that is more transparent and open to the process of managing village finances. This activity not only produced administrative outputs but also created institutional transformation that promotes more integrity-based BUMDes governance. The educational-participatory approach in internal audits has proven effective and is feasible to be replicated in other villages with similar conditions as part of efforts to strengthen good governance at the local level.