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This study describes the fluctuating exports and imports over the past five years, from 2020 to 2024, which also influenced fluctuations in Indonesia's foreign exchange reserves. The purpose of this study is to determine the effect of exports and imports on Indonesia's foreign exchange reserves from 2020 to 2024. The research method is quantitative using secondary data obtained from the Indonesian Central Bureau of Statistics. The population in this study was 5 years from 2020 to 2024. Data analysis used classical assumption tests consisting of normality tests, multicollinearity tests, and heteroscedasticity tests. In addition, hypothesis tests were also used, consisting of partial tests, simultaneous tests, and coefficient of determination tests. The results of this study indicate that the export variable has a negative effect on Indonesia's foreign exchange reserves from 2020 to 2024. The import variable has a positive effect on Indonesia's foreign exchange reserves from 2020 to 2024. Export and import variables do not simultaneously affect Indonesia's foreign exchange reserves from 2020 to 2024. The implication of this research is that the government needs to manage export and import policies more effectively, as they do not always have the theoretical impact on foreign exchange reserves. Improvements in export quality and import controls are needed, as well as consideration of other factors such as foreign investment and economic policies to maintain the stability of foreign exchange reserves.

This study aims to analyze the regulatory characteristics of the Regulation of the Minister of Home Affairs Number 77 of 2020 as a technical guideline for regional financial management, particularly in examining the tension between its normative nature and mandatory provisions, as well as their implications for regional financial governance. The research employs a normative juridical approach, utilizing both statute and conceptual approaches, complemented by a critical analysis of the regulation’s implementation. The findings indicate that, formally, Regulation No. 77 of 2020 is normative in nature as a guideline; however, in practice, it contains numerous mandatory provisions that bind local governments. These mandatory elements have been shown to enhance accountability and transparency through the standardization of procedures, reporting obligations, and strict supervisory mechanisms. On the other hand, the dominance of detailed rules tends to create policy rigidity, increase administrative burdens, and reduce the flexibility and discretion of local governments in adapting policies to local needs. Furthermore, the study identifies a phenomenon of formalistic or ritualistic compliance, which risks producing symbolic accountability without improving the quality of public services. The effectiveness of the regulation’s implementation is also influenced by disparities in human resource capacity, information systems, and regional fiscal capabilities. Therefore, a balance between mandatory approaches and normative flexibility is necessary to ensure that regional financial governance operates effectively, adaptively, and in accordance with the principles of good governance.

This study aims to analyze the determinants of success of PT Makmur Susanti Group, a processed food MSME in Tulungagung, East Java, in achieving “Born Global” status by bypassing the traditional incremental internationalization process and penetrating global markets within only 2.5 years. The research employed a qualitative approach using a single case study method. Data were collected through semi-structured in-depth interviews with the owner as the key informant, participatory observation, and documentation, and were analyzed using the Miles, Huberman, and Saldaña interactive model, consisting of data reduction, data display, and conclusion drawing. The findings reveal that the company’s rapid internationalization was supported by three main factors, namely visionary managerial capability reflected in entrepreneurial alertness, continuous product innovation through selective raw material use and flavor localization, and the optimal utilization of digital ecosystems such as B2B platforms and Alibaba. In addition, the study identified a “symbiotic” business model involving export aggregators to serve diaspora niche markets, which challenges the conventional assumption that Born Global firms must independently manage international logistics. Furthermore, the owner’s legal background became a strategic advantage in addressing complex halal regulations and international certification requirements. This research contributes a new perspective on the phenomenon of “non-intentional” Born Global firms and highlights the importance of legal-formal competence for MSMEs, while also providing practical insights for regional MSMEs in integrating local comparative advantages with global competitive standards.

This study aimsmto examineiin depthvthe perspective of information technology law and human rights on the phenomenon of political buzzers on social media within the context of digital development in the era of globalization. This research is motivated by the rapid advancement of information technology, which has brought significant changes in various aspects of society, including the political sphere that increasingly utilizes social media as a means of communication and information dissemination. The phenomenon of political buzzers has become a controversial issue, particularly during election periods, as it is often associated with the spread of inaccurate information, defamation, hate speech, and the manipulation of public opinion that may harm society and disrupt social stability. This study employs a normative legal research method using statutory and conceptual approaches. The results indicate that political buzzers generally operate under the justification of freedom of expression as part of human rights. However, such freedom is not absolute and must be limited to prevent violations of others' rights and to maintain public order. In this regard, information technology law in Indonesia, particularly through regulations governing digital activities, plays an important role in controlling deviant buzzer practices. Nevertheless, the absence of specific regulations explicitly governing political buzzers has resulted in less optimal law enforcement. Therefore, strengthening regulations and increasing public awareness in the wise use of social media are necessary to create a healthy, responsible, and sustainable digital ecosystem.

This study examines the environmental advocacy strategies carried out by WALHI Jambi in addressing the pollution of the Batanghari River caused by illegal gold mining activities. This issue reflects ongoing environmental degradation and weak policy enforcement in managing natural resources. The study aims to analyze advocacy practices in terms of raising public awareness, community organizing, and influencing policy. A qualitative approach with a case study method was employed, with data collected through in-depth interviews, observation, and document analysis. The findings show that WALHI Jambi has undertaken various advocacy efforts, including media campaigns, public actions, community assistance, and engagement in policy forums. However, these efforts remain not fully optimal. Public awareness initiatives are still limited to information dissemination, community organizing has not yet developed into a strong collective movement, and policy influence is constrained by the absence of systematic instruments such as formal documentation, litigation, and structured coalitions. This study contributes to the understanding of environmental advocacy practices and highlights the need for strengthening advocacy strategies to achieve more effective policy influence and sustainable environmental governance.

Economic globalization has significantly transformed patterns of labor relations and expanded cross-border labor mobility. These developments necessitate alignment between national labor laws and international labor standards. The International Labour Organization plays a leading role in establishing global standards through various labor conventions and recommendations. This study aims to examine the concept of harmonizing national labor laws with international standards, assess its implementation in Indonesia, and identify the challenges faced. The study employs a normative legal method using legislative, conceptual, and comparative approaches. The results indicate that Indonesia has adopted most international standards; however, implementation still faces structural, cultural, and economic obstacles. Legal harmonization is a strategic step to enhance worker protection while maintaining national economic competitiveness.

This study aims to determine the effect of tax planning and capital structure on firm value, with firm size as a moderator. The population in this study is all non-cyclical consumer companies in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. The type of research used in this study is quantitative associative with secondary data. The research sample was determined using a purposive sampling technique. Based on this technique, 24 companies were obtained that met certain criteria. The panel data regression technique used in this study is the Random Effect Model. Testing of panel data regression and moderation regression uses the E=views 13 application. The results of this study indicate that tax planning partially has no effect on firm value, while capital structure does affect firm value. The results simultaneously show that tax planning and capital structure affect firm value. The results of this study also indicate that firm size weakens the relationship between tax planning and firm value, and firm size is also unable to moderate or weaken the relationship between capital structure and firm value.

This study examines how solvency, profitability, liquidity, and operating costs are affected by book-tax differences (BTD) among property and real estate companies listed on the Indonesia Stock Exchange from 2022 to 2024. One key indicator of financial reporting transparency is BTD, which reflects the difference between accounting and taxable income. This is particularly relevant for the property sector, which contributes Rp185 trillion to national tax revenue. The results of the study, conducted using the Random Effects Model panel data regression method with 93 observations from 31 companies, show that solvency (DER) has a significant effect on BTD, while profitability (ROA) also has a significant effect, indicating that companies with high profits tend to engage in more aggressive tax planning practices and financial reporting strategies. On the other hand, liquidity and operating costs do not have a significant impact on corporate tax reporting behavior. 98% of the variation in BTD can be explained by the model.

Anemia is a condition with hemoglobin and erythrocyte levels lower than normal, which is 12 grams/dl for adolescents. Iron deficiency anemia in adolescent girls is at higher risk because it causes a decrease in immunity, making them susceptible to health problems. One of the causes is the lack of knowledge of adolescent girls about healthy lifestyles and self-motivation regarding the importance of balanced nutrition in preventing anemia. The purpose of this study was to determine the effect of education on the level of knowledge of adolescent girls about anemia. The type of research used was quantitative research with a quasi-experimental research design with a pre-test-post-test research design. The sample consisted of 90 adolescent girls. The results showed that before being given education, the majority of respondents were in the sufficient category (45.6%), while after being given education, the majority were in the good category (84.4%). The results of this study showed that there was a significant difference in the level of knowledge of adolescent girls about anemia before and after being given education with a significance value of 0.000, which means there was a significant effect of education on the level of knowledge of adolescent girls about anemia.

Anemia is a condition with hemoglobin and erythrocyte levels lower than normal, which is 12 grams/dl for adolescents. Iron deficiency anemia in adolescent girls is at higher risk because it causes a decrease in immunity, making them susceptible to health problems. One of the causes is the lack of knowledge of adolescent girls about healthy lifestyles and self-motivation regarding the importance of balanced nutrition in preventing anemia. The purpose of this study was to determine the effect of education on the level of knowledge of adolescent girls about anemia. The type of research used was quantitative research with a quasi-experimental research design with a pre-test-post-test research design. The sample consisted of 90 adolescent girls. The results showed that before being given education, the majority of respondents were in the sufficient category (45.6%), while after being given education, the majority were in the good category (84.4%). The results of this study showed that there was a significant difference in the level of knowledge of adolescent girls about anemia before and after being given education with a significance value of 0.000, which means there was a significant effect of education on the level of knowledge of adolescent girls about anemia.

The rapid proliferation of learning analytics, business intelligence (BI), artificial intelligence (AI), and generative AI (GenAI) has significantly expanded universities’ ability to collect, integrate, analyze, and operationalize institutional data. However, despite advances in predictive analytics, dashboards, and AI-driven systems, the translation of analytical outputs into consistent and accountable institutional decision-making remains uneven. This systematic literature review synthesizes contemporary research on analytics-enabled decision-making in higher education with the aim of moving beyond dashboard-centric perspectives toward a socio-technical and computing-oriented understanding of how data are transformed into institutional actions and outcomes. Guided by the PRISMA framework, the review synthesizes evidence across four interconnected dimensions: data ecosystems and learning analytics foundations; analytics capability, BI adoption, and digital readiness; AI and advanced analytics for decision support; and human-in-the-loop (HITL) decision routines and institutional outcomes. The findings show that predictive performance and analytical sophistication alone do not guarantee decision value. Instead, effective analytics-enabled decision-making depends on interoperable data ecosystems, organizational analytics capability, governance mechanisms, explainability, and sustained human oversight. Based on these findings, this review contributes a computing-oriented decision-intelligence framework that conceptualizes analytics-enabled decision-making as an end-to-end socio-technical pipeline linking heterogeneous data acquisition, integration, feature construction, analytical modeling, explainability, human validation, governance, and feedback-based refinement. By integrating learning analytics, BI, AI, GenAI, and HITL mechanisms within a unified framework, the review clarifies how universities can move beyond dashboard-based reporting toward accountable, adaptive, and institutionally actionable decision-support infrastructures.

This study aims to analyze the influence of the TikTok application on changes in the lifestyles of teenage girls in the digital age. TikTok, as one of the most popular social media platforms among the younger generation, plays an important role in shaping the way they think, behave, and interact socially. This study uses a qualitative descriptive approach to describe the challenges faced in maintaining a positive lifestyle, as well as efforts to minimize its negative impacts. The results of the study show that TikTok has a dual impact: positively, this platform facilitates self-expression, creativity, and the development of interests; however, negatively, excessive use can trigger consumptive behavior, decreased self-confidence, and deviations from social and cultural values. Factors such as beauty trends, imitation of foreign cultures, and social pressure in the virtual world also influence the lifestyles of adolescent girls. To reduce these negative impacts, it is necessary to improve digital literacy, parental supervision, and education on social media ethics in schools. With a wise approach, TikTok can be used as a positive tool in building the character, creativity, and self-confidence of adolescent girls in the digital age.

The rapid growth of e-commerce and social commerce in Indonesia has shifted consumer behavior in seeking information prior to making purchase decisions, particularly through electronic word of mouth (e-WOM). This phenomenon poses a challenge for local fashion brands such as Hamata Studios, which has relatively low digital visibility despite having favorable product ratings. This study aims to analyze the effect of e-WOM on purchase intention with brand trust as a mediating variable based on the Stimulus-Organism-Response (S-O-R) theory. This research employs a quantitative approach with an associative research design. Data were collected through questionnaires distributed to respondents who are familiar with or have interacted with Hamata Studios, using a non-probability sampling technique with a purposive sampling method. Data analysis techniques include descriptive and inferential statistical analysis using path analysis, as well as mediation testing using the Sobel test and Variance Accounted For (VAF). The results indicate that e-WOM has a positive and significant effect on both purchase intention and brand trust. Furthermore, brand trust has a positive and significant effect on purchase intention. Mediation testing reveals that brand trust significantly mediates the relationship between e-WOM and purchase intention. In conclusion, positive e-WOM can enhance brand trust, which in turn increases consumers’ purchase intention.

In the current digital era, public services are increasingly being transformed through technology, including tax administration systems. One of the major innovations implemented by the Indonesian government is the Core Tax System, an integrated tax administration system designed to improve service efficiency, data integration, and taxpayer compliance monitoring. This study aims to analyze the effect of Core Tax System implementation on taxpayer compliance in Indonesia. The research adopts a quantitative approach using primary data collected through questionnaires distributed to taxpayers. The collected data were tested using validity and reliability tests and analyzed through descriptive statistics and significance testing to examine the relationship between the research variables. The results indicate that the implementation of the Core Tax System has a positive and significant effect on taxpayer compliance, both partially and simultaneously. These findings suggest that tax system digitalization can serve as an important instrument in improving taxpayer compliance in Indonesia.

This study examines the role of Artificial Intelligence (AI) in enhancing student collaborative learning, with a particular emphasis on AI-driven feedback mechanisms and patterns of student interaction in developing effective collaborative skills. Unlike prior studies, this research highlights the mediating effect of AI-driven feedback on teamwork efficiency and overall learning outcomes in collaborative environments. An explanatory quantitative approach was applied using Partial Least Squares Structural Equation Modeling (PLS-SEM) to ensure robust data analysis. Data were collected from 112 university students who were actively engaged in AI-assisted collaborative learning activities, using a structured online survey instrument. The data were subsequently analyzed using SmartPLS software. The results reveal that AI significantly enhances student interaction (β = 0.534, p < 0.000) and improves problem-solving feedback (β = 0.620, p < 0.000), both of which contribute to significantly strengthening collaborative skills (β = 0.716, p < 0.000). However, the findings also indicate that AI alone does not directly improve collaboration without the support of structured pedagogical design and guidance. Therefore, universities should strategically integrate AI-driven feedback into Learning Management Systems (LMS) and strengthen digital literacy initiatives to optimize the effectiveness and sustainability of AI in collaborative learning contexts.

Sustainability issues encompassing economic, social and environmental aspects are driving reform in the global financial sector, including in Indonesia. Although the OJK has published a Sustainable Finance Roadmap since 2015, Indonesia does not yet have comprehensive green finance regulations in the banking sector. This study aims to analyse the state of green finance regulation in the Indonesian banking sector and compare it with China’s Green Credit Guidelines, in order to identify relevant aspects for adoption in strengthening national green finance policy. This study employs a normative legal methodology using a legislative and comparative law approach, alongside a qualitative descriptive-analytical analysis of secondary data. The author found that green finance regulations in Indonesia remain fragmented and scattered across various sectoral legal instruments without adequate integration, thereby creating loopholes for greenwashing practices and the adoption of green principles that are merely administrative in nature. The Sustainable Finance Committee mandated by the P2SK Act has not yet been established, exacerbating the lack of coordination between institutions. In contrast, China, through its 2012 Green Credit Guidelines and 2016 Guidelines for Establishing a Green Financial System, demonstrates a regulatory model that is hierarchical, standardised, and legally binding. A comparison of the two identifies four relevant aspects for Indonesia to adopt: an integrated regulatory approach, standardisation of environmental risk operations, strengthening of oversight mechanisms and due diligence, and cross-sectoral institutional coordination. Consequently, Indonesia requires comprehensive, dedicated green finance regulations and must promptly establish the Sustainable Finance Committee as the sole coordinating authority.

The implementation of civil justice in Indonesia is fundamentally guided by the principles of simplicity, speed, and low cost. However, in practice, the regulation concerning the time limits for summons and the determination of trial schedules remains inadequate, leading to legal uncertainty. This study aims to analyze the legal certainty of time limits in summons and trial scheduling within civil procedural law, as well as to examine its implications for the effectiveness of case resolution. This research employs a normative legal method with statutory and conceptual approaches, supported by a descriptive-analytical design. The findings indicate that existing regulations, particularly those derived from the Herzien Inlandsch Reglement (HIR) and Rechtsreglement voor de Buitengewesten (RBg), only provide minimum standards for summons but do not comprehensively regulate the timeframe for determining the first hearing or intervals between subsequent hearings. As a result, there is broad discretion in judicial practice, which leads to inconsistencies among courts, repeated trial delays, increased litigation costs, and reduced access to justice. Although recent reforms through electronic court systems have improved the mechanism of summons delivery, they have not sufficiently addressed the issue of time management in trial proceedings. This study concludes that the absence of clear and comprehensive regulations on trial timeframes weakens legal certainty and hinders the realization of efficient judicial processes. Therefore, strengthening normative regulations on trial scheduling is essential to support a more effective, predictable, and equitable civil justice system.

Human Trafficking (TPPO) has undergone a significant transformation in its modus operandi alongside the massive use of information technology, giving rise to the phenomenon of cyber-recruitment within the online scam industry. This study aims to analyze the juridical construction of the criminal elements in the cyber-recruitment modus operandi based on Law Number 21 of 2007, and to evaluate the potential disharmony of norms between the TPPO regulation and the Electronic Information and Transactions Law (UU ITE) regarding the regulation of digital evidence. The research method employed is normative legal research with a statutory approach and a conceptual approach. The results indicate that, dogmatically, the elements of TPPO—comprising the process of virtual recruitment, the means of fraudulent job promises, and the purpose of digital forced labor exploitation—under Law No. 21 of 2007 remain relevant for prosecuting cyber-recruitment perpetrators, although it demands a broader legal interpretation of cyberspace realities. However, legal certainty issues were found due to the lack of synchronicity in the regulation of digital evidence, where differences in procedures and qualifications exist between electronic evidence in the TPPO Law and the evidentiary standards in the UU ITE, which are volatile in nature. The implications of this research conclude the need for regulatory synchronization through the establishment of technical guidelines for handling TPPO-specific electronic evidence to provide a solid legal foundation for law enforcement agencies. This step is crucial to overcome cross-border jurisdictional obstacles and to ensure substantive justice and comprehensive protection of victims' rights in the digital era.

Street vendors play an essential role in urban informal economies by fulfilling community needs and supporting local economic activity. This study analyzes the role of business ethics in building consumer trust among street vendors in Dumai, Indonesia. A qualitative descriptive method was applied using interviews, observation, and documentation involving three vendors and two consumers. Findings indicate that ethical practices such as honesty in transactions, responsibility for product quality, friendly service, and cleanliness of business premises improve consumer comfort and perceived safety. These conditions encourage repeat purchases, customer loyalty, and a positive reputation for vendors. Therefore, business ethics function not only as moral guidance but also as social capital supporting the sustainability of informal microenterprises. This study highlights that ethical behavior is crucial for strengthening long-term relationships between vendors and consumers in urban settings. Overall, implementing ethical standards contributes to sustainable small business development in informal sectors. It also improves public trust.

Households in Yabansai Urban Village, Heram District, Jayapura City, experience recurrent clean-water shortages as the Kampwolker River, the raw-water source of PDAM UPP Waena, discharges decline. This study examines the supply-demand balance of clean water and community adaptation strategies in meeting household water needs. Demand was calculated using the Directorate General of Cipta Karya (1998) standard for a subdistrict town (90-100 L/person/day). Primary data were collected through semi-structured interviews with 60 households across 12 RWs and two PDAM staff, supported by field observations of the intake, distribution network, boreholes, and household storage facilities. The results show that Yabansai's demand is 1,582,650-1,758,500 L/day, while PDAM UPP Waena's net distribution capacity is 2,268,000 L/day in the wet season and 1,008,000 L/day in the dry season. Because this capacity serves several areas, the wet-season surplus is only nominal, and the dry-season capacity is insufficient even for Yabansai alone. Despite this structural shortfall, 61.7% of respondents rate water availability as "Very Sufficient": community practices (water storage, rainwater harvesting, boreholes, water purchase) form an adaptive equilibrium that sustains daily activities but remains costly and vulnerable. The study recommends watershed rehabilitation, source diversification, distribution transparency, and network extension to unserved RWs.