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This study examines the factors that influence financial distress in companies affiliated with Israel, focusing on the roles of profitability, liquidity, leverage, sales growth, and firm size. The research is driven by the phenomenon of boycotts caused by geopolitical conflicts involving Israel, which have impacted the financial performance of several companies, particularly in Indonesia. The study uses a quantitative approach, analyzing a sample of companies listed on the Indonesia Stock Exchange (IDX) that are affiliated with Israel during the 2023-2024 period. The data consists of quarterly financial statements, which are analyzed using the Altman Z-Score bankruptcy prediction model. The findings show that profitability and liquidity have a significant effect on financial distress, while leverage and sales growth have a smaller impact. Firm size is also found to reduce the risk of financial distress. These results suggest that companies linked to Israel are more vulnerable to financial risks due to boycotts triggered by international political tensions.

Carbon emissions in Indonesia continue to increase in line with the growing energy consumption needed to meet public demands. Energy sector companies, which contribute significantly to carbon emissions, are expected to take responsibility for their operational activities. One form of accountability is through carbon emission disclosure as a means of transparency to stakeholders. This study aims to examine the impact of institutional ownership, managerial ownership, and foreign ownership on carbon emission disclosure. The research objects are energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. The study utilizes secondary data derived from annual reports, with a sample of 35 companies and 95 observations in total. Hypothesis testing was conducted using the t-test. The results indicate that institutional ownership and foreign ownership have a positive effect on carbon emission disclosure, while managerial ownership has a negative effect on carbon emission disclosure.

This study examines the impact of bureaucratic reform through merit system implementation on political elite behavior and patronage politics practices in regional government. Using a mixed-method approach combining quantitative analysis of 150 regional governments and qualitative case studies in five provinces during 2019-2024, this research investigates how civil service recruitment reforms influence transactional political practices. The study employs New Public Management theory, political patronage theory, and institutional change theory to analyze the transformation of elite behavior. Results indicate that merit system implementation significantly reduces political patronage practices (β = -0.627, p < 0.001), with stronger effects in regions with higher institutional capacity and civil society oversight. However, political elites adapt by shifting patronage mechanisms from recruitment to procurement and project allocation. The study reveals that successful bureaucratic reform requires simultaneous strengthening of transparency mechanisms, political accountability, and civil society participation. These findings contribute to understanding the complex relationship between administrative reform and political behavior change in decentralized governance systems.

Development administration represents a critical intersection between public administration theory and practical development implementation. This research examines the evolution of development administration, analyzing its theoretical foundations, contemporary challenges, and emerging strategies for effective governance in developing nations. Through a comprehensive review of literature and case studies, this study identifies key factors that contribute to successful development administration, including institutional capacity building, participatory governance, technological integration, and sustainable resource management. The findings suggest that effective development administration requires a multifaceted approach that balances top-down policy implementation with bottom-up community engagement, while leveraging modern technologies and maintaining long-term sustainability perspectives.

This study explores the relationship between religiosity and Organizational Citizenship Behavior (OCB) within contemporary organizations by adopting a positive psychology perspective. OCB is defined as discretionary behaviors by employees that go beyond their formal job duties and contribute positively to the overall functioning and success of the organization. Examples include helping colleagues, being punctual, and demonstrating initiative, which foster a cooperative and productive work environment. Religiosity, on the other hand, is understood as a belief system that shapes an individual’s values, attitudes, and behaviors, both intrinsically—stemming from internal spiritual commitment—and extrinsically—motivated by external social or cultural influences. Through a systematic review of ten national and international academic journals, this study identifies several common dimensions of OCB, such as altruism (helping others selflessly), civic virtue (active and responsible participation in organizational affairs), and conscientiousness (going beyond minimal job requirements). The findings reveal a consistent positive correlation between religiosity and OCB, especially in sectors like education, Islamic banking, and healthcare, where religious principles strongly influence organizational culture. The integration of religious values into organizational practices encourages employees to exhibit behaviors that promote harmony, ethical conduct, and a sense of community within the workplace. This is particularly evident in employees who possess high levels of intrinsic religiosity, as their internalized beliefs motivate them to engage in prosocial actions that benefit the organization. The study recommends that human resource management strategies incorporate religious or spiritual values to cultivate a positive organizational culture. Such integration can be achieved through training programs, leadership development, and reward systems that emphasize ethical behavior and social responsibility, ultimately leading to improved employee satisfaction, loyalty, and overall organizational performance.

Background: Government administration plays a crucial role in delivering public services and implementing policies effectively. However, many developing countries face significant challenges in administrative capacity, bureaucratic efficiency, and service delivery quality. Objective: This study aims to analyze the key factors contributing to administrative weaknesses in government and propose a comprehensive framework for strengthening government administration to improve public service delivery and governance effectiveness. Methods: This research employs a mixed-methods approach, combining literature review, case study analysis, and expert interviews. Data was collected from 150 government officials across three administrative levels (national, regional, and local) and analyzed using thematic analysis and statistical methods. Results: The study identified five critical areas for administrative strengthening: (1) Human resource development and capacity building, (2) Digital transformation and technology integration, (3) Process optimization and bureaucratic reform, (4) Performance management systems, and (5) Citizen engagement mechanisms. Implementation of these components showed significant improvements in service delivery efficiency (p < 0.001) and citizen satisfaction scores (p < 0.01). Conclusion: A comprehensive approach to strengthening government administration requires coordinated efforts across multiple dimensions. The proposed framework provides a roadmap for systematic administrative reform that can enhance governance effectiveness and public service quality.

The rapid advancement of digital technology has fundamentally transformed social structures, creating new forms of inequality and social stratification. The digital divide has emerged as a critical sociological phenomenon that reflects and reinforces existing social hierarchies while creating new patterns of inclusion and exclusion. This study examines the relationship between digital transformation and social stratification, analyzing how digital access, literacy, and participation contribute to contemporary forms of social inequality. The research investigates the mechanisms through which digital divides reproduce and transform traditional class structures. This sociological inquiry employs a mixed-methods approach, combining quantitative survey data from 500 households across different socioeconomic strata with qualitative ethnographic observations and in-depth interviews with 40 participants. The study utilizes Pierre Bourdieu's theory of capital and Anthony Giddens' structuration theory as analytical frameworks. The findings reveal three distinct digital classes: the "digitally privileged" (25%), "digitally struggling" (45%), and "digitally excluded" (30%). Digital capital significantly correlates with traditional forms of capital (economic, cultural, and social), creating compound advantages for privileged groups. The study demonstrates that digital transformation both reinforces existing inequalities and creates new forms of social differentiation. Digital transformation has become a new dimension of social stratification that intersects with traditional inequality patterns. The digital divide represents not merely a technological gap but a fundamental social divide that requires comprehensive sociological understanding and policy intervention to ensure equitable social development.

The National Health Insurance (JKN) program is a strategic initiative by the Indonesian government to ensure accessible and affordable healthcare for all citizens. Based on literature review and analysis of secondary data, the JKN program significantly contributes to reducing direct household health expenditures (Out-of-Pocket/OOP), particularly among low-income and vulnerable populations. However, several challenges remain, including additional outlays for uncovered services such as non-generic medications and inpatient class upgrades, as well as limitations in health infrastructure. Furthermore, the integration of digital technology through the JKN Mobile application demonstrates a high level of effectiveness in administrative efficiency and user participation. This platform has expanded healthcare accessibility and improved user satisfaction, although digital literacy and technological disparities persist. Hence, strengthening technology-based policies and conducting regular evaluations are essential for ensuring the sustainability and equity of the JKN program implementation.

This study aims to analyze the impact of attractions and accessibility on tourist visitation interest in Sembungan Tourism Village, Wonosobo Regency. Sembungan Tourism Village is the highest village in Java Island with an altitude of 2,300 meters above sea level, featuring tourist attractions such as Sikunir Hill, Cebong Lake, Sikarim Waterfall, and the traditional Gimbal Hair Cutting ceremony. The research employed a quantitative approach with accidental sampling technique involving 100 respondents. Data analysis used multiple linear regression. The results show that attractions positively and significantly influence visitation interest with t-value 3.613 > t-table 1.985 (significance 0.000). Accessibility also has a positive and significant influence with t-value 2.760 > t-table 1.985 (significance 0.007). Simultaneously, attractions and accessibility significantly influence visitation interest with F-value 18.886 > F-table 3.09 (significance 0.000) and a determination coefficient of 0.280. The management of Sembungan Tourism Village needs to improve the quality of attractions and accessibility to increase tourist visitation interest through diversification of attractions and improvement of transportation infrastructure.

In the increasingly competitive hospitality industry, the role of the front office has become very crucial because it is the first and last point of interaction between hotels and guests. The operational success of a hotel is largely determined by the performance of the workforce in the front office, which directly affects the first impression, guest satisfaction, and overall reputation of the hotel. This study discusses in depth the importance of the Front Office Workforce Maintenance Program at Hotel Room Inc Bandung as a human resource management strategy to improve service performance. The program covers various aspects, such as providing regular training, developing communication skills, understanding guest management, and improving employee well-being, motivation, and loyalty. The main goal of this program is to minimize turnover rates, improve workforce competence, and maintain optimal hotel service standards. Through this approach, hotels can create a conducive working atmosphere, consistent service, and a memorable stay experience for guests. The findings in this study indicate that investment in workforce maintenance directly has a positive impact on service quality and guest satisfaction, which is the key to success in the modern hospitality industry.

The phenomenon of “nongki,” a colloquial term for hanging out, has become an integral part of today’s youth lifestyle. This activity is not only about passing the time but also functions as a medium for social interaction, idea exchange, and even content creation for social media. Among various hangout spots, coffee shops have emerged as the most favored places for young people. Coffee shops are chosen not only for their beverage and snack offerings but also for their cozy, aesthetic ambiance and supportive facilities such as Wi-Fi and power outlets. These advantages make coffee shops an ideal place for social gatherings, studying, and even working. This study aims to describe young people's preferences for coffee shops as hangout spots and analyze the factors that make them superior to other options like food stalls, city parks, or food courts. Observational findings reveal that beyond menus and location, interior design, customer service, and digital accessibility are key determinants in selecting coffee shops.

This study aims to measure the understanding of STIEPAR Yapari students regarding the training material on the importance of cleanliness in the cooking process. This training is given as part of strengthening student competencies in the field of tourism and hospitality, especially in the aspect of food sanitation. The method used was a quantitative survey with the distribution of questionnaires to the training participants. The results of the study showed that most students have a good level of understanding of hygiene materials, including the importance of washing hands, maintaining cooking utensils, and managing foodstuffs hygienically. These findings confirm that the training is effective in raising awareness of the importance of cleanliness as part of operational standards in the culinary and hospitality industry. This understanding also supports the creation of safe and quality food services. It is hoped that similar training can be carried out on an ongoing basis to strengthen student professionalism.

Climate change represents an urgent global crisis that demands immediate and collaborative action. In Indonesia, youth have emerged as crucial stakeholders in the implementation of climate change policies. This study explores the strategic role of young people in advancing climate action, focusing on their engagement through two major non-governmental organizations: WALHI (Wahana Lingkungan Hidup Indonesia) and Greenpeace Indonesia. Adopting a qualitative library research method, the study examines secondary sources, reports, and publications to assess how these organizations empower and mobilize youth in climate advocacy. The findings highlight that youth are not passive observers but active contributors to climate governance. Through educational campaigns, social media activism, public demonstrations, and grassroots initiatives, young individuals raise environmental awareness, promote sustainable practices, and exert social and political pressure on government institutions. Their participation fosters democratic engagement, enhances policy responsiveness, and encourages the inclusion of long-term environmental perspectives in national and regional development agendas. Furthermore, youth play a critical role in bridging scientific knowledge with community-based practices, often initiating innovative and context-sensitive solutions tailored to local environmental challenges. Their digital literacy and ability to build networks across diverse societal sectors amplify their effectiveness in shaping public discourse and influencing policy outcomes. This study concludes that empowering youth is fundamental to achieving meaningful and lasting climate action. Their involvement strengthens both mitigation and adaptation efforts, positioning them as key agents of change who are not only directly impacted by climate change but also committed to securing a more sustainable and just environmental future for Indonesia.

This study examines the constitutional position of the President and Vice President in Indonesia following the four amendments to the 1945 Constitution between 1999 and 2002, focusing on how these reforms reshaped executive authority and accountability. It addresses the problem of excessive presidential dominance and unclear vice-presidential functions under the New Order regime, with research objectives to analyze the institutional, authority, accountability, and relational dimensions of the amended constitutional framework. Employing a normative doctrinal method through statute and conceptual approaches, the study analyzes primary legal texts, scholarly articles, and tertiary materials using descriptive-analytical techniques. The main findings reveal that the introduction of direct joint elections, strict two-term limits, impeachment mechanisms, and the establishment of the Constitutional Court significantly strengthened checks and balances, clarified the Vice President’s supportive and succession roles, and redistributed legislative powers to the DPR. These reforms created a more balanced separation of powers and enhanced democratic legitimacy while also highlighting emerging challenges in institutional capture and democratic backsliding. In conclusion, Indonesia’s gradualist constitutional reform successfully transformed an authoritarian executive into a more accountable presidential system, though ongoing vigilance and potential further amendments are necessary to consolidate democratic gains.

Legal protection of personal health data amidst the rapid digitalization of health services, such as telemedicine, electronic medical records, and online consultation applications is very important. Sensitive health data requires careful management, but in fact, many digital service providers in Indonesia have not implemented adequate security standards. The case of the BPJS Kesehatan participant data leak is a real example of the weakness of the data protection system, coupled with the practice of data misuse by digital platforms without valid consent. The method used is qualitative with a normative legal approach, through a literature study of primary and secondary regulations such as Law No. 27 of 2022 concerning Personal Data Protection (UU PDP), the ITE Law, and related Government Regulations and Permenkes. The results of the study show that although regulations are comprehensively available, implementation in the field still faces serious challenges such as the lack of appointment of Data Protection Officers (DPOs), weak supervision, and low awareness of data protection. Real threats such as cyber attacks, data leaks due to negligence, and misuse by third parties are the main issues. Electronic system providers have a great responsibility in building an information security system, preparing privacy policies, and implementing the principle of "privacy by design".  

This paper investigates how Big Data Analytics (BDA) can accelerate the transition to a low-carbon digital economy. We present a systematic literature-based research framework (2015–2025) that synthesizes applications of BDA in energy systems, transportation, industry and supply chains. The methodology combines systematic review and conceptual modelling to identify pathways through which BDA reduces emissions: (1) demand-side optimization, (2) operational efficiency, (3) predictive maintenance and (4) data-driven policy and market instruments. Results highlight concrete case examples smart grids, digital twins, and green supply-chain analytics and quantify benefits reported in recent literature. Key challenges such as data governance, carbon costs of computing, and policy integration are discussed. The paper concludes with policy recommendations and a research agenda to align digitalization with decarbonization goals.

Inclusive and sustainable economic growth is a major challenge in today's digital age. Financial technology (FinTech) plays an important role in bridging the financial access gap while supporting environmental responsibility through the application of green finance. This study aims to analyse the role of FinTech in promoting inclusive economic growth and environmental sustainability, particularly through the application of blockchain technology in urban renewable energy systems. The research method uses a qualitative approach with secondary data analysis, supported by mathematical models to measure green financial inclusion and FinTech investment efficiency. The results show that the implementation of green FinTech significantly increases financial inclusion, expands economic access for the MSME sector, and reduces carbon emissions through investments in environmentally friendly energy projects. Global case studies in India and Sweden show that multisectoral collaboration and adaptive regulatory policies are key to creating a sustainable FinTech ecosystem. Therefore, the integration of technology, policy, and digital literacy among the public is necessary to realise digital finance that is fair, efficient, and oriented towards a green future

In the digital age, consumer awareness of sustainable products has increased significantly. Recent research (2023-2025) shows that 84% of Indonesian consumers have used eco-friendly products, driven by a desire to preserve the earth. The purpose of this study is to analyze how digital information, particularly Electronic Word-of-Mouth (E-WOM), perceptions of sustainable packaging, and environmental concerns influence consumer perceptions and purchasing decisions in Indonesia. The proposed method is a quantitative approach using multiple linear regression analysis, preceded by classical assumption testing and instrument reliability testing. Key findings from the supporting literature indicate that E-WOM has a strong influence on purchase interest, even mediating the relationship between green marketing and purchase intention. In addition, product information transparency (ecological labels) is significant in increasing trust. The conclusion confirms that effective digital strategies must prioritize positive E-WOM communication and sustainability data transparency.

The global environmental crisis caused by population growth, waste, and resource exploitation demands a shift towards a more sustainable economic system. This study examines the role of Artifical Intelligence (AI) and Blockchain technological innovations as solutions in strengthening the implementation of the circular economy at the global level. Using qualitative methods through literature studies and focused group discussions, the resuts show that AI can optimize waste management and supply chains efficiently, while Blockchain increases transparency and accountability through secure digital recording. The integration of the two forms the Digital Circular Economy (DCE)-an innovative solution that promotes resource efficiency, data fairness, and global carbon footprint reducation. DCE is a strategic step toward creating new sustainability standards that are smart, transparent, and future-oriented.

A sustainable digital economy is an economic system that integrates digital technology, social sustainability, and resource efficiency within production processes and labor distribution. Advances in information technology, automation, and artificial intelligence have transformed the structure of the global labor market and created skill disparities among workers. The unpreparedness of human resources in facing digital transformation has led to gaps in access to training, technological literacy, and equal employment opportunities. Strengthening human capital is therefore a strategic solution to maintain balance between technological progress and social justice. This study employs a descriptive qualitative approach through Focus Group Discussions and literature reviews within the 2022–2025 period to analyze the interrelationships between competency development, automation implementation, and digital equity. The findings indicate that improving digital capabilities through upskilling, reskilling, and technology-based education enhances workforce resilience against disruption. Collaboration among government, industry, and educational institutions is proven to be effective in expanding training access, reducing the digital divide, and creating an inclusive and adaptive work ecosystem in the era of a sustainable digital economy.