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Corporate involvement in environmental crimes has emerged as an increasingly complex legal challenge in Indonesia, given its profound consequences for ecological sustainability and public welfare. This study examines the normative construction of corporate criminal liability within Indonesia's positive legal framework and identifies juridical obstacles undermining enforcement effectiveness. A normative legal research method was employed, incorporating statute, conceptual, and comparative approaches. Although legal instruments such as Law No. 32 of 2009, Supreme Court Regulation No. 13 of 2016, and Law No. 1 of 2023 provide a formal basis for corporate criminal accountability, their implementation is hindered by normative inconsistencies. Key obstacles include difficulties in proving corporate mens rea, limited institutional capacity, regulatory ambiguity, and absence of Piercing the Corporate Veil integration. These conditions create normative gaps perpetuating weak corporate accountability recurring environmental violations. This study recommends regulatory reformulation, harmonization of legal instruments, strengthened institutional capacity toward effective and equitable environmental justice.

Fixed asset management is a crucial component in supporting the performance of local governments. However, the Polewali Mandar Regency Government still faces obstacles in managing assets conventionally, such as the risk of recording errors, duplicate data, and difficulties in field data verification which is time-consuming. This study aims to design and build a Web-Based Fixed Asset Management Information System integrated with Quick Response Code (QR Code) technology as a digital solution for real-time asset data collection, tracking, and monitoring. The approach taken for system development is known as the Waterfall approach, encompassing the phases of analyzing requirements, system design, execution, evaluation, and ongoing support. The creation of the system was carried out utilizing the PHP coding language, the MySQL database system, and Tailwind CSS to achieve a mobile-friendly interface. Data collection techniques were conducted through observation, interviews, and literature studies at the General Affairs Division of the Regional Secretariat of Polewali Mandar Regency. The result of this research is a fixed asset management information system featuring the generation of unique QR Code labels for each asset, category and location management, and reporting features divided into three access levels: Admin, Operator, and Verificator. Based on the system testing results, an average score of above 4.00 was obtained for indicators of ease of use (user-friendly), access speed, and information accuracy. In conclusion, the implementation of this QR Code-based system is proven to increase the efficiency of the asset identification process in the field, minimize manual input errors, and improve accountability in regional asset management in Polewali Mandar Regency.

The development of digital technology has driven significant changes in modern learning methods by integrating various multimedia media. However, multimedia's ability to facilitate learning depends largely on the extent to which its presentation aligns with the principles of learning psychology, particularly those outlined in the Cognitive Theory of Multimedia Learning (CTML). This study aims to examine the role and effectiveness of multimedia in transforming modern learning methods by combining the results of recent empirical research from 2020 to 2024. This study used the Systematic Literature Review (SLR) method by analyzing 22 journal articles obtained from several databases such as Scopus, Web of Science, ScienceDirect, Google Scholar, and Sinta. Research shows that the use of interactive multimedia helps increase student enthusiasm for learning, participation, understanding of concepts, and the ability to remember course material. However, disorganized multimedia design can add unnecessary mental burden, thereby reducing learning effectiveness. These findings suggest that the successful use of multimedia depends not only on the level of technological advancement but also on the quality of learning design that applies cognitive theory. This study provides a comprehensive summary of the latest research and provides tangible benefits for educators in creating effective digital learning content.

Immature permanent teeth with open apices and pulpal necrosis present a significant challenge in endodontic treatment. Apexification procedures have been developed to stimulate the formation of a hard tissue barrier at the apex, thereby allowing adequate obturation. Objective: This case report aims to describe the evaluation of apexification treatment based on radiographic findings. Case Report: An 8-year-old boy accompanied by his mother presented to PKU Muhammadiyah Surakarta Hospital with a history of a fall one week earlier. The affected tooth had previously received a temporary restoration from another dentist. According to the patient’s mother, medication had been placed in tooth to devitalize the pulp prior to temporary filling. Clinical examination revealed that tooth 11 exhibited a fracture involving approximately half of the crown and extending into the pulp chamber. Discussion: Initial radiographic examination in 2018 indicated that immature teeth have lower structural resistance compared with mature teeth; therefore, endodontic intervention such as apexification is required to establish apical barrier and adequate obturation. The material used for apexification in this case was a combining calcium hydroxide and iodoform. In contrast to the initial stage, radiographic evaluation in 2024 demonstrated that root development had progressed to stage V. According to Cvek’s classification of root development, stage V (Cvek stage V) represents a condition in which root development is fully completed. Conclusion: Based on long-term clinical and radiographic evaluation in this case, apexification treatment proved effective in stimulating the formation of an apical barrier and supporting root maturation in immature permanent teeth.

Hypertension is a non-communicable disease that can lead to cardiovascular complications and requires both pharmacological and non-pharmacological management. One of the non-pharmacological therapies that can be applied is warm water foot soaking and progressive muscle relaxation, which may help reduce blood pressure through peripheral vasodilation, stimulation of the parasympathetic nervous system, and decreased sympathetic nervous system activity. This study aimed to analyze the implementation of nursing care through warm water foot soaking therapy and progressive muscle relaxation to reduce blood pressure in patients with hypertension. The method used was a case study with a pre-experimental design using a one group pre-test post-testapproach involving three hypertensive patients, with the intervention administered once daily for three days. The results showed a decrease in blood pressure in all patients. The average systolic reduction was 5.3 mmHg, 12.3 mmHg, and 5.6 mmHg, while the diastolic reduction was 1.6 mmHg, 2.6 mmHg, and 4 mmHg, respectively. In addition, all patients reported a reduction in pain scale. It can be concluded that warm water foot soaking therapy combined with progressive muscle relaxation is effective as a complementary nursing intervention to help reduce blood pressure in patients with hypertension.

Rubber (Hevea brasiliensis) is an important plantation commodity that contributes to improving rural livelihoods. However, the productivity of smallholder rubber plantations remains relatively low due to various technical constraints, socio-economic conditions, and limited farmers’ knowledge and technology. This study aims to analyze the influence of technical aspects of cultivation and socio-economic aspects on farmers’ knowledge and technology in rubber cultivation in Desa Antutan, Kecamatan Tanjung Palas, Kabupaten Bulungan. This research employed a mixed methods approach with a descriptive design. Quantitative data were collected through questionnaires distributed to 30 rubber farmers selected using purposive sampling, while qualitative data were obtained through in-depth interviews and documentation. Quantitative data were analyzed using multiple linear regression with SPSS software, while qualitative data were analyzed through data reduction, data display, and conclusion drawing The results indicate that technical aspects of cultivation and socio-economic aspects simultaneously influence farmers’ knowledge and technology in rubber cultivation. Partially, technical cultivation aspects have a more dominant effect than socio-economic aspects. Qualitative findings reveal that the main problems faced by farmers include improper tapping techniques, aging rubber trees, rubber price fluctuations, and limited access to agricultural training and extension services.

This study aims to determine the best combination of oil palm empty fruit bunches (Elaeis guineensis Jacq.) and chicken manure in the production of bokashi fertilizer. The research was conducted in Tanjung Selor from November to December 2025. The method used was nutrient analysis of bokashi fertilizer derived from combinations of oil palm empty fruit bunches and chicken manure with three treatments. The first treatment (P1) consisted of 15 kg of oil palm empty fruit bunches and 10 kg of chicken manure, the second treatment (P2) consisted of 10 kg of oil palm empty fruit bunches and 15 kg of chicken manure, while the third treatment (P3) consisted of 7.5 kg of oil palm empty fruit bunches and 7.5 kg of chicken manure. The parameters observed included nutrient content of bokashi fertilizer, namely Nitrogen (N), Phosphorus (P), Potassium (K), pH, C/N ratio, organic carbon (C-organic), and water content. The results showed that treatment P2, consisting of 10 kg of oil palm empty fruit bunches and 15 kg of chicken manure, produced the best quality bokashi fertilizer.  

The community service activity entitled “Optimization of MSME Financial Management Based on Sharia Economic Principles” aims to enhance financial literacy and management capacity of micro, small, and medium enterprises (MSMEs) in Bekasi Regency in a sustainable manner. This program is designed to address the practical needs of business actors in managing their finances in an orderly, transparent manner and in accordance with Sharia values. Through a participatory training approach and action-based mentoring, a total of eight MSME participants took part in a series of activities, including basic financial recording training, simulations of Sharia-based financial statement preparation, as well as an introduction to various halal financing alternatives and the utilization of Sharia fintech. The results of the activity indicate a significant increase in participants’ understanding of Sharia financial concepts, rising from 45% to 85%, along with improved skills in preparing financial statements in accordance with Sharia principles. In addition, this program also generated positive social changes, marked by the establishment of the “Bekasi Berdaya Sharia MSME Group” as a platform for collective learning, business collaboration, and network strengthening. These findings demonstrate that the application of Sharia financial principles in community empowerment programs can strengthen economic resilience while fostering ethical, transparent, and value-driven business practices.

This research examines the range of phrase types appearing in Kompas.com news articles published in the “Jagat Literasi” section during the August–September 2025 period. It seeks to identify and categorize various phrase structures, such as nominal, verbal, adjectival, prepositional, pronominal, numeral, and adverbial phrases, found within the selected articles. In addition to classification, the study provides a qualitative explanation of the structural characteristics, functions, and usage tendencies of the most frequently occurring phrase types in the corpus. Employing a qualitative research design, this study relies on textual data as its primary source, generating descriptive findings derived from careful observation and analysis of written materials. All identified phrases are interpreted and systematically described to offer a comprehensive understanding of how they function in digital news discourse. The findings highlight the dominance and distribution of several phrase categories and reveal patterns that characterize language use in literacy-themed journalism. Academically, this study contributes to syntactic research by offering a reference for further investigations on phrase usage in online media and by enabling comparative analysis across different platforms or sections. Practically, it enhances readers’ and students’ awareness of effective, precise, and stylistically appropriate language use, supporting improved writing practices aligned with established linguistic conventions.

This study is motivated by the importance of understanding syntactic structures in Indonesian, particularly noun phrases that are frequently used in news texts. Noun phrases play a crucial role in ensuring clarity of meaning and accuracy of information, especially in journalistic language that emphasizes conciseness and precision. The aim of this research is to identify the types and analyze the structural patterns of noun phrases found in news articles about Universitas Negeri Semarang on the Suara Merdeka online portal, August 2025 edition. This research employs a qualitative descriptive method with data collected through the observation and note-taking technique, followed by distributional analysis to classify phrase types and structures. The results reveal three main types of noun phrases: modificative, coordinative, and appositive, with the Diterangkan–Menerangkan (DM) pattern being the most dominant. This dominance indicates the journalistic tendency toward concise and efficient expression. The findings contribute theoretically to linguistic studies, particularly syntax, and practically offer helpful sugestions for journalists, educators, and students to improve accuracy and effectiveness in academic and journalistic writing.

This study examines clause structures and syntactic relations in argumentative articles published on the 2025 edition of the Badan Bahasa website. As a communication tool, language plays a crucial role in conveying ideas and shaping logical reasoning, particularly in argumentative texts that require a high degree of cohesion and coherence. The research aims to describe the patterns of clause structure and interclausal syntactic relations used in these articles to understand how linguistic constructions influence argumentative strength. Employing a qualitative descriptive approach with the distributional method, the study relies on internal linguistic elements as analytical instruments. The findings show that the articles generally employ single clauses with S–P–Pelengkap patterns as well as complex clauses expressing causation, alongside syntactic relations that include coordination and subordination, including causal, contrastive, purposive, and additive relations. These patterns indicate consistent application of Indonesian syntactic rules, although some repetitive tendencies appear in the use of active clauses and multi-layered complex sentence structures. The study highlights the importance of mastering clause structure in constructing logical, persuasive argumentative texts, and the findings are expected to serve as a reference for writers and language institutions to improve academic writing quality and enrich linguistic studies in digital contexts.

This study aims to analyze news texts on the online news portal IDN Times. In addition, the study aims to identify various syntactic errors in the news texts on the portal, including non-standard sentence structures, the use of loanwords, ambiguous sentences, inappropriate diction, and low word efficiency, thereby providing an overview of the language quality and presentation of information in the online media. This research employs a qualitative descriptive approach, with a syntactic framework as the theoretical foundation. The researcher obtained data by reading several relevant references and recording information that could be used as data. Therefore, the reading and note-taking technique was used in this study. The data in this study consisted of news texts from the online news portal IDN Times, edition 2025. The data analysis method employed is the distributional method. The researcher analyzed the texts by identifying sentences that did not conform to syntactic rules and assessed the suitability of the texts as proper and accurate news texts. The results revealed various syntactic errors, including errors in sentence structure, diction, punctuation, sentence effectiveness, loanword usage, and conjunction usage. How ever, the findings indicate that although some syntactic errors were found, the news texts on the portal generally have a relatively good and coherent structure. Therefore, the texts can provide valuable insights into language use in the context of online media and serve as sources of information for studying language quality and effective communication in digital news writing.

SMEs play an important role in Indonesia's economy, one of which is the woodcraft industry that has great potential for export. Putra Mandiri Woodcraft (PMW) faces sales instability, ranging from 30% to 145.48% of the set target, which affects production efficiency. This study aims to formulate an effective marketing strategy to increase sales volume and business competitiveness. The methods used in this study include the IFE and EFE Matrix analysis to identify internal and external factors affecting the company, SWOT analysis to formulate various strategies, and QSPM to determine strategy priorities based on the Total Attractiveness Score (TAS) value. The analysis results show that Putra Mandiri Woodcraft has an IFE score of 2.70 and an EFE score of 2.80, indicating that the company's internal condition is quite strong, although the response to external factors is still moderate. The company's main strengths lie in product quality and consumer trust, while its weaknesses are the lack of innovation in product design. Based on the SWOT analysis results, eight potential strategies were found, and the QSPM shows that expansion through a marketplace based on product quality and more varied designs is the main priority with a TAS value of 6.16.

Ineffective spare part inventory planning may lead to supply delays and reduced compliance with lead time supply key performance indicators (KPIs). This study aims to implement the Collaborative Planning, Forecasting, and Replenishment (CPFR) method in spare part inventory planning at PT XYZ and to compare lead time supply performance before and after the implementation of the CPFR method. This research utilizes spare part usage data from January to June 2025, focusing on fast-moving spare parts. Demand forecasting is conducted using an error forecasting approach with the moving average method. Forecast accuracy is evaluated using the Mean Absolute Deviation (MAD) and Mean Absolute Percentage Error (MAPE). Furthermore, inventory planning is carried out through the calculation of safety stock and reorder point (ROP) as the basis for determining replenishment decisions. The results indicate that the simulated implementation of the CPFR method provides a more structured and anticipative inventory planning process. The comparison of performance before and after the application of CPFR shows an improvement in lead time supply compliance with the established KPIs. Therefore, the CPFR method has the potential to support improved spare part inventory planning performance at PT XYZ.

The unity and order of the Indonesian nation constitute fundamental aspects of national life, particularly within the context of a plural and dynamic society. In this context, Christian values are considered to have significant social and ethical relevance, especially through the role of Christian Religious Education. This study aims to examine the relevance of Christian values to the unity and order of the Indonesian nation and to analyze the role of Christian Religious Education in internalizing these values within national life. This research employs a qualitative method with a library research approach, involving the analysis of theological literature, sources on Christian Religious Education, and scholarly works related to issues of nationhood and character education. The findings indicate that Christian values contribute to strengthening tolerance, social responsibility, and legal awareness, which support national unity and order. This study concludes that the integration of faith-based values and education plays an important role in maintaining the unity and order of the Indonesian nation.

Christian Religious Education (PAK) plays a crucial role in helping students develop faith based on the truth of God's Word. Therefore, a theological foundation plays a crucial role in the implementation of PAK, ensuring that educational activities are not only focused on knowledge transfer but also directed toward holistically shaping character and strengthening students' faith. This article aims to examine the theological foundation of Christian Religious Education in the process of developing students' faith based on Christian teachings. The method used in this study is literature analysis, examining various theological sources, the Bible, and writings related to Christian education. The findings of this study indicate that the theological foundation of PAK stems from God's calling as a true educator, the example of Jesus Christ as the Primary Teacher, and the role of the Holy Spirit in fostering and maintaining faith. Christian Religious Education based on strong theology can help students experience true growth in faith, internalize Christian values, and implement them in their daily lives.

Community service is one of the implementations of the Tri Dharma of Higher Education which aims to provide real contributions to society through the application of science and technology. This activity aims to improve the understanding of small and medium enterprise (SME) actors regarding the preparation of Investment Activity Reports (LKPM) at the Investment and One-Stop Integrated Service Office (DPMPTSP) of Serang City. The problem found in the field indicates that many business actors still do not fully understand the procedures for preparing and submitting investment activity reports. The method used in this activity is a descriptive method with a mentoring approach carried out through observation, socialization, and direct assistance to business actors. The results show an increase in the understanding of business actors regarding the importance of investment activity reports and their ability to prepare reports more systematically. This activity is expected to increase business actors' awareness of their reporting obligations and support the creation of more orderly and transparent investment management.

This study examines the export barriers encountered by emerging small and medium-sized enterprises (SMEs) in Indonesia, with a focus on export documentation challenges, tariff constraints, and the adaptive marketing strategies employed to sustain international market engagement. Employing a qualitative case study approach, this research investigates PT Albarka International Group, a nascent export-import company established in 2021 and headquartered in Malang, East Java, which specializes in the export of natural commodities including Bakhur-related materials (opercula shells, damar resin, agarwood), spices, and other Indonesian products to Middle East markets including Yemen, Saudi Arabia, UAE, Libya, Sudan, and Djibouti. Data were collected through in-depth interviews with key company personnel and supplemented by document analysis. Findings reveal three primary export barriers: (1) high shipping tariffs relative to regional competitors, frequently triggering order cancellations by importers; (2) complex and time-intensive export documentation requirements, particularly for regulated natural resource products subject to CITES compliance, fish quarantine certification (Health Certificate), and customs declaration (PEB); and (3) internal organizational constraints stemming from overlapping job roles. In response, PT Albarka has adopted adaptive strategies including Full Container Load (FCL) consolidation to reduce per-unit shipping costs, advance payment systems (TT in advance) to mitigate importer default risk, and collaborative consultation with customs and quarantine authorities. The study contributes to the SME internationalization literature by demonstrating how resource-constrained emerging exporters navigate institutional and logistical complexities in developing economy contexts, offering practical insights for SME practitioners and export policy stakeholders.

Quality control is an important part of the production process to ensure that the products produced meet the set standards. This study aims to test the application of product quality control on furniture at the Hilya Furniture Store in Serang City. The research method used is a qualitative descriptive approach, with data collected through observation, interviews, and documentation during the Practical Work Lecture (KKP) activities. The results of the study show that the quality control process at the Hilya Furniture Store is still carried out simply, starting from checking raw materials, production processes, to checking the final product before being marketed. The main problems include the limitations of the quality recording system and the lack of systematic quality control standards. In addition, the lack of the use of technology in the quality monitoring process is an obstacle in maintaining product consistency. Therefore, it is necessary to implement a more structured quality control system, including the preparation of standard operating procedures (SOPs), regular quality recording, and training for the workforce to improve product quality and customer satisfaction on an ongoing basis.

This study conceptually examines the influence of assurer type, assurance standards, and assurance level on the breadth of assurance statements in sustainability reports. Moving beyond prior literature that treats assurance as a binary variable (presence versus absence), this paper highlights disclosure breadth as a critical dimension of assurance quality and substance. Drawing on legitimacy theory and complemented by institutional theory, the study argues that the technical configuration of assurance shapes the quality of organizational legitimacy obtained by firms. Specifically, the type of assurer (public accounting firms versus non-accounting providers), the standards adopted (e.g., ISAE 3000 and/or AA1000AS), and the level of assurance (limited versus reasonable) influence the structure, systematic presentation, and comprehensiveness of assurance statements. Firms that engage reputable providers, apply globally institutionalized standards, and select reasonable assurance are more likely to issue broader and more detailed statements. In contrast, weaker institutional pressures may encourage symbolic assurance practices characterized by minimal disclosure. The study contributes theoretically by extending legitimacy theory to the technical dimensions of assurance and positioning disclosure breadth as a proxy for substantive legitimacy. Practically, it suggests that regulators and companies should emphasize transparency and comprehensiveness in assurance statements to enhance credibility and discourage symbolic sustainability reporting practices.