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Prodeo legal aid is one of the ways in which the state fulfils its responsibility to guarantee access to justice for economically disadvantaged members of the public. However, its implementation still faces challenges, particularly budgetary constraints, meaning that not all applications for prodeo legal aid can be processed. This issue arises in Industrial Relations Court (PHI) cases at the Banjarmasin District Court. This study aims to examine the implementation of prodeo services in PHI cases and to analyse these budgetary constraints from a constitutional law perspective. The methodology employed is a normative legal approach with an empirical focus, utilising a review of legislation, interviews, observations, and a literature review. The research findings indicate that prodeo is a service for litigation at no cost, funded by the state through the State Budget Allocation (DIPA). In 2025, a budget of Rp. 33,728,000 was only sufficient to handle 13 cases, meaning the service depends on the availability of funds. This situation reflects a gap between the constitutional guarantee of access to justice and practice on the ground. Therefore, improvements are needed in budget planning, allocation, and management, as well as the strengthening of the role of Legal Aid Posts and Legal Aid Institutions to enhance access to justice for the underprivileged.

The increasing competition in the healthcare industry requires hospitals to establish effective relationship strategies to enhance patient loyalty. This study aims to examine the effect of Customer Relationship Management (CRM) on patient loyalty, with brand salience and customer engagement behavior (CEB) as mediating variables. The research adopts a quantitative approach using Partial Least Squares Structural Equation Modeling (PLS-SEM). Data were collected from 155 outpatients at Cengkareng General Hospital (RSAR) who had experienced CRM-related services, using a structured questionnaire measured on a four-point Likert scale. The findings reveal that CRM has a significant positive effect on brand salience, customer engagement behavior, and patient loyalty. Among these relationships, CRM demonstrates the strongest influence on customer engagement behavior, indicating that relationship-based strategies effectively encourage active patient involvement. Furthermore, customer engagement behavior significantly affects patient loyalty, suggesting that patients who are more engaged—through feedback, recommendations, and participation—are more likely to develop stronger loyalty toward healthcare providers. In contrast, brand salience does not have a significant effect on patient loyalty, indicating that brand awareness alone is insufficient to drive loyalty in the healthcare context. Mediation analysis shows that customer engagement behavior partially mediates the relationship between CRM and patient loyalty, whereas brand salience does not act as a mediator. These results suggest that CRM enhances patient loyalty not only directly but also indirectly through strengthening engagement behavior. This study contributes to healthcare marketing literature by integrating relationship marketing and customer engagement perspectives, highlighting engagement as a more critical mechanism than brand salience in fostering sustainable patient loyalty.

Official travel constitutes a routine yet strategically significant component of local government administration, closely intertwined with bureaucratic processes, public financial management, and accountability arrangements. Despite its operational importance and fiscal visibility, official travel management has received limited integrative attention in the public administration literature, and existing studies remain fragmented across procedural, financial, and governance perspectives. This article addresses this gap by providing a comprehensive literature review on administrative efficiency in official travel management within local governments, with particular attention to bureaucratic processes and cost control mechanisms. Adopting a narrative–analytical literature review design, the study employs a state-of-the-art and theory-driven synthesis of recent peer-reviewed scholarship in public administration, public financial management, governance, and related fields. The analysis integrates thematic and conceptual synthesis techniques to identify recurring patterns, relationships among key concepts, and unresolved issues in the literature. The findings reveal consistent patterns of procedural inefficiency, including administrative burden, complex approval chains, and process fragmentation, which persist even under formal cost control and accountability systems. The review further demonstrates that compliance-oriented financial controls often secure fiscal conformity without necessarily improving administrative efficiency, particularly when misaligned with bureaucratic workflows and constrained by limited administrative capacity. Governance and accountability mechanisms enhance transparency and oversight but frequently prioritize answerability over performance learning, thereby legitimizing inefficiencies rather than resolving them. By synthesizing insights from Administrative Efficiency Theory, Public Financial Management, Bureaucratic Process Theory, Administrative Capacity Theory, and Governance and Accountability perspectives, this article advances an integrative conceptual framework that explains efficiency outcomes as systemic products of interacting institutional dimensions.

Local governments manage substantial public resources under conditions of decentralization, fiscal complexity, and heightened accountability demands, making them particularly vulnerable to financial mismanagement and fraud. In this context, risk-based internal oversight has increasingly been promoted as a governance-oriented alternative to traditional compliance-based supervision. This literature review article examines how risk-based internal oversight is conceptualized, operationalized, and linked to fraud prevention and control in the management of local government finance. The study addresses a central problem in the existing literature: the fragmentation of analytical perspectives across risk-based internal auditing, fraud risk management, internal control systems, public financial management, and public accountability, which has limited a comprehensive understanding of how internal oversight contributes to safeguarding public funds. The primary objective of this article is to synthesize and integrate these strands of literature to clarify the role of risk-based internal oversight as a systemic governance mechanism for fraud prevention and control at the subnational level. Methodologically, the study employs an integrative literature review approach, drawing on peer-reviewed journal articles and authoritative institutional publications indexed in major academic databases over the past decade. A structured search, screening, and thematic synthesis process was applied to identify patterns, convergences, and divergences across conceptual, empirical, and policy-oriented studies. The findings indicate a clear shift from compliance-oriented inspection toward risk-based internal oversight that prioritizes high-risk financial processes—particularly procurement, grants, and asset management—where fraud risks are most pronounced. The synthesis further shows that effective fraud prevention depends on the alignment of risk-based oversight with fraud risk management practices, robust internal control systems (including SPIP).

This study aims to examine the perspectives of students in the Primary School Teacher Education Program (PGSD) who are about to begin the Learning Strategies course. The main focus of this research is to investigate how students view the concept of learning strategies, their experiences with various teaching methods, and their expectations regarding the Learning Strategies course. Information was obtained through questionnaires completed by 84 students during the first session of the course. The results of the analysis show that the majority of students have a fairly good basic understanding of learning strategies, although there are some variations in their preferences regarding the use of technology and certain teaching methods. Problem-Based Learning (PBL) and Project-Based Learning (PjBL) are considered effective by the students, although they still face challenges such as time management and differences in learning styles that pose obstacles. This study recommends that teaching in the Learning Strategies course better integrates technology and takes into account the variety of student learning styles to create a more inclusive learning environment.

The last few decades of the institutionalization of Islamic finance are notable for the fundamental controversies surrounding its institutionalization. These controversies can be seen rooted in the dual phenomena of the legalistic form taking Islamic finance as a practice and the overwhelming reliance on modern managerial paradigms. There are significant ethical gaps as consequence. The objective of the current research is to aim to help reconstruct the philosophy of Islamic financial management from the perspective of the maqasid al-shariah and, importantly, to treat it as a primary lens and not secondary. The research employs a qualitative conceptual and philosophical approach and attempts to engage the prevailing paradigms and contours of Islamic finance through the lenses of ontology, epistemology and axiology. The research finds that contemporary Islamic financial management suffers from a deficient ontology of profit, epistemology of compliance and an axiology that is instrumentally weak. In light of the above, the research articulates the philosophy of Islamic Finance in the direction of the maqasid and posits that finance as an instrument of maslahah, and so, in that order, integrate revelation, reason, and the socio-economic order, and it is, thereby, just to place the preeminent values of human dignity, justice and the welfare of the greater good (public) in the financing of maslahah. The research articulates a coherently formulated philosophy of Islamic financial management based on the maqasid for the Islamic financial management of practice and for empirical, policy and institutional Islamic finance reform, and so makes a significant theoretical contribution.

This study aims to analyze the profitability level of the canteen at Nurul Islam 2 Islamic Boarding School and its contribution to the economy of the boarding school from a sharia perspective. The background of this study is based on the important role of Islamic boarding school business units as a source of economic independence for Islamic educational institutions. The research method used is a descriptive qualitative approach, with data collection techniques through in-depth interviews, direct observation, and documentation. The main informants of this study include the canteen manager and several students as consumers. The results of the study indicate that the canteen management has been running effectively, with a transparent financial recording system, separation of personal and operational cash, and a fair and affordable pricing strategy. The canteen's profitability level is relatively stable with an average daily income of between two and three million rupiah, and increases significantly during certain activities such as Sambangan. Business profits not only have a financial impact, but also contribute to financing the boarding school's activities and improving the welfare of students. From a sharia perspective, the economic practices of this canteen have implemented the principles of honesty (shiddiq), justice ('adl), trustworthiness, and blessings (barakah), so that it can be said that the Islamic boarding school canteen is a model of micro-economy based on sustainable Islamic values ​​and oriented towards the common good.

This study aims to assess the financial performance of the Sukoharjo Regency Government during the 2023-2024 period by employing cash flow statements as the primary analytical tool. Cash flow statements are considered essential as they provide a clear picture of liquidity conditions and the actual capacity of local governments to manage cash inflows and outflows. This research applies a descriptive quantitative approach using secondary data obtained from audited Budget Realization Reports and Cash Flow Statements. Financial performance is evaluated through revenue effectiveness ratios and expenditure efficiency ratios as key indicators of fiscal management. The results indicate that regional revenue realization consistently exceeded the established targets throughout the study period, placing revenue performance in the very effective category. This finding reflects the local government’s ability to maximize revenue potential during the post-pandemic economic recovery phase. However, the analysis of expenditure efficiency reveals that spending management has not yet reached an optimal level, as expenditure realization remained close to the allocated budget limits. These findings demonstrate that strong revenue performance does not necessarily correspond with efficient expenditure control. Consequently, local government financial performance should be evaluated comprehensively by integrating both revenue effectiveness and expenditure efficiency perspectives. This study contributes empirically to public sector accounting literature and offers practical insights for policymakers to strengthen budget control mechanisms and promote sustainable financial management at the regional level.    

This study aims to examine the influence of product innovation, digital marketing, and business networking on the competitiveness of small and medium-sized enterprises (SMEs), with customer engagement positioned as a mediating variable. Employing a Systematic Literature Review (SLR) approach, thirty Scopus-indexed articles published between 2020 and 2025 were analysed to synthesise theoretical and empirical insights related to SME competitiveness in contemporary digital and urban business environments. The findings indicate that product innovation, digital marketing, and business networking each play a significant role in strengthening SME competitiveness, particularly within markets characterised by rapid technological change. Customer engagement emerges as a critical mediating mechanism that connects these strategic variables to sustainable competitive advantage. It enhances the impact of innovative and digital strategies by fostering stronger emotional, behavioural, and participative interactions between SMEs and their customers. The review also highlights that SMEs adopting integrated digital management practices, such as the utilisation of human-resource information systems (HRIS) and data-driven decision-making tend to demonstrate greater adaptability, market responsiveness, and long-term performance. The study contributes theoretically by integrating resource-based and dynamic capability perspectives, offering a holistic understanding of how digital and relational capabilities interact to elevate competitiveness. Practically, the findings provide strategic guidance for policymakers, SME managers, and practitioners in designing innovation-oriented and digitally enabled initiatives that support sustainable SME growth in the digital era.

The rapid advancement of digital technologies and Artificial Intelligence (AI) has fundamentally reshaped the management and development of the tourism industry. Digital transformation strategies offer substantial opportunities to enhance destination competitiveness while simultaneously supporting economic, social, and environmental sustainability. This study aims to systematically examine the role of digital transformation and AI in strengthening sustainable tourism competitiveness through a literature review approach. A total of 42 peer-reviewed journal articles published between 2019 and 2025 were analyzed, drawing from Scopus, Web of Science, and Google Scholar. The analysis employed thematic synthesis to identify dominant patterns, conceptual relationships, and emerging themes across the literature. The findings indicate that AI-driven digital transformation enhances operational efficiency, enables personalized tourist experiences, supports data-informed resource management, and facilitates the development of smart tourism destinations. Nevertheless, persistent challenges related to human resource readiness, digital inequality, data governance, and ethical considerations remain evident. This review provides an integrated conceptual perspective on digital transformation and AI in sustainable tourism competitiveness and offers insights for policymakers, practitioners, and future research.

The rapidly changing and increasingly uncertain business environment presents significant challenges for micro, small, and medium enterprises (MSMEs), requiring them to adapt quickly and strategically to survive and remain competitive. This conceptual article examines the role of business models as an effective adaptation strategy for MSMEs in responding to dynamic market conditions, technological change, and shifting consumer preferences. Through a comprehensive review of various business model frameworks and dynamic capability theories, this study emphasizes that business models play a crucial role in shaping organizational flexibility and strategic responsiveness. The findings highlight that adaptable value propositions enable MSMEs to continuously align their offerings with evolving customer needs, while agile resource management allows firms to efficiently reconfigure internal and external resources. Furthermore, continuous business model innovation and renewal are identified as essential mechanisms for sustaining long-term resilience and competitiveness. The article argues that a business model should not be viewed merely as an operational or administrative tool, but rather as a core strategic mechanism that integrates strategic vision, organizational capabilities, and market orientation. By actively leveraging flexible and innovative business models, MSMEs can enhance their adaptive capacity, mitigate environmental uncertainty, and achieve sustainable competitive advantage in rapidly changing business environments.

The purpose of this study is to investigate the strategic role of air transportation management in Military Operations Other Than War (MOOTW), particularly in archipelagic contexts such as Indonesia, where rapid humanitarian response, territorial surveillance, and civil–military cooperation are essential for resilience. By applying a Systematic Literature Review (SLR), this article synthesizes findings on humanitarian logistics, technological transformation, and policy frameworks for strengthening national defense readiness. Design/methodology/approach – This study employs a qualitative Systematic Literature Review (SLR) methodology guided by PRISMA principles, analyzing 30 scholarly contributions from 2009–2025, including international peer-reviewed journals, Routledge and Springer volumes, arXiv preprints, and Indonesian academic publications.Results highlight that strategic air  transportation is indispensable for disaster relief, medical evacuation, and supply delivery in archipelagic nations. The adoption of AI, machine learning, UAVs, and reinforcement learning has enhanced responsiveness and equity in humanitarian supply chains. However, persistent challenges include aging fleets, interoperability constraints, and fragmented civil–military coordination. The study underscores the need for modernization of air assets, institutionalized civil–military collaboration, and integration of AI-based routing and command systems. Strengthening these aspects can enhance Indonesia’s resilience and preparedness in MOOTW scenarios. This article uniquely bridges global research on data-driven air power with Indonesian defense perspectives, proposing a scalable strategic framework for air transportation management that advances archipelagic resilience.

Purpose –This article aims to examine Territorial Defense Management (TDM) as an adaptive defense strategy in the contemporary era, with a focus on the synergy of UAV–sensor fusion–C2 technologies, whole-of-defense cyber orchestration and strengthening community resilience in facing multidimensional threats. Design/methodology/approach –This study employed a Systematic Literature Review (SRB) approach, using scientific literature sources from 2021–2025 from Scopus, IEEE, Springer, ScienceDirect, Garuda, and ResearchGate. Thirty-one primary articles were selected through rigorous screening and then analyzed using thematic coding and data triangulation to ensure the validity of the findings. Findings –The study results show that: (1) UAVs with sensor fusion increase the effectiveness of regional surveillance, although they require a counter-UAV system and good spectrum governance; (2) whole-of-defense cyber is proven crucial with the support of threat intelligence, territorial cyber operations centers, and AI for anomaly detection and automated response; (3) community resilience strengthens defense through emergency communications, early warning systems, and community participation in joint training with authorities. Practical implications –The effectiveness of MPT can be enhanced through standardization of IoMT architecture across the military services, counter-UAV and cyber exercises at the regional level, and the development of quantitative metrics to measure community resilience linked to military-level readiness. Originality/value –This article contributes by integrating technology, cyber, and community perspectives into a single adaptive MPT framework, thereby strengthening deterrence, rapid response, and socio-technological resilience. This approach is relevant for strengthening Indonesia's modern defense doctrine.

This article presents an overview of the latest research results discussing the impact of earnings management practices on company value during the 2019-2023 period. This research aims to explore the relationship between earnings management and company value from various perspectives, using qualitative research methods and a case study approach. The researchers searched, analyzed and developed data from previous research, then adapted it to current conditions. The research findings outline the influence of earnings management on company value in the 2019-2023 time period. The research results highlight several trends, including an increased focus on transparency, accountability, as well as the impact of technology on earnings management practices and assessing corporate value. In conclusion, recent research trends show a shift towards deeper and more relevant understanding, with an emphasis on transparency, accountability, the influence of technology, as well as research based on specific industries and country contexts.

The compensation system is an important element in human resource management, because it plays a direct role in influencing employee motivation, performance, and job satisfaction. In human resource management, the existence of human resources plays a vital role that must be considered by the company, including in terms of compensation. The ideal compensation system is one based on the principles of fairness and appropriateness, which can be directly felt by employees. The assessment of fairness and appropriateness can be seen from several dimensions, namely the internal dimension relating to the suitability of workload and rewards received, the external dimension considering company policies and market standards, and the individual dimension relating to the ability of compensation to meet employee living needs. Based on this, this study focuses on the compensation system implemented at the Double-Tree By Hilton Bintaro Jaya Hotel, specifically for banquet kitchen staff consisting of contract staff and daily workers. This study uses a descriptive qualitative approach with data collection through interviews, observations, and documentation. The results show that the compensation system for contract staff has been running optimally. From the internal side, the workload is considered commensurate with the rewards received. Externally, the compensation provided is competitive compared to competing companies. Furthermore, from an individual perspective, employees' living needs are met, even supported by a substantial service charge that exceeds their base salary. However, for daily workers, the compensation system is deemed suboptimal. Although their workload is equivalent to that of contract staff, their compensation is not the same, and they do not receive a service charge. Based on these findings, this study recommends optimizing the compensation system, particularly for daily workers, to ensure fairness and equity across all staff levels, thereby increasing work motivation, loyalty, and overall performance.

This research aims to analyze the financial feasibility and marketing strategy of Etawa goat farming in Kaligesing District, which is recognized as one of the main centers for Etawa goat breeding in Indonesia. The case study was conducted at Setia Farm, a representative and active breeder in the region. The financial analysis employed several indicators, including Break-Even Point (BEP), Net Present Value (NPV), Internal Rate of Return (IRR), and Gross Benefit-Cost Ratio (Gross B/C). The findings show that the Gross B/C value reached 4.7, indicating a high return compared to investment cost. The NPV value was positive, and the IRR exceeded the prevailing loan interest rate, highlighting that the business generates significant profitability over time. Additionally, the BEP was achieved in a relatively short period, which signifies the business has strong potential for short-term capital recovery and low financial risk. From a marketing perspective, Setia Farm implements a combination of product excellence, adaptive pricing strategies, diverse distribution channels, and active promotional efforts. Their flagship products—mainly superior Etawa goats and processed dairy products—are positioned to meet market demand effectively. The farm also uses both direct marketing and digital platforms, such as social media and e-commerce, to expand its reach. Promotion is carried out through agricultural events, online campaigns, and collaboration with livestock communities. These strategies contribute to increasing brand awareness, building customer loyalty, and improving competitiveness. The integration of financial feasibility and strategic marketing supports the sustainability and growth of Etawa goat farming in Kaligesing. The results of this study can serve as a reference for livestock entrepreneurs, investors, and policymakers in developing similar agribusiness models that are profitable, resilient, and market-oriented.

This research examines the legal issues surrounding the Environmental Impact Assessment (Analisis Mengenai Dampak Lingkungan—AMDAL) as a prerequisite for obtaining business or activity permits in Indonesia. The study adopts a normative juridical approach, analyzing legal theories, concepts, and principles relevant to environmental law. The enactment of Law Number 11 of 2020 on Job Creation introduced significant amendments, deletions, and new provisions to Law Number 32 of 2009 concerning Environmental Protection and Management (PPLH Law). One of the most substantial changes is the removal of the explicit obligation to obtain an environmental permit, replacing it with a requirement for environmental approval issued by the central government. This environmental approval consists of the Statement of Environmental Management Capability (Pernyataan Kesanggupan Pengelolaan Lingkungan Hidup—PKLHP) and the Environmental Feasibility Decision (Keputusan Kelayakan Lingkungan Hidup—KKLH), both intended to ensure that businesses and activities comply with environmental standards before commencing operations. However, the revision also affects public participation in the AMDAL process. Under the Job Creation Law, opportunities for environmental organizations and local communities to be involved in the preparation, review, and decision-making stages of AMDAL have been significantly reduced. This shift raises concerns about transparency, accountability, and the integration of environmental, social, and economic considerations in decision-making. In the context of sustainable development, environmental permits or approvals should not only serve as administrative formalities but also as instruments to safeguard environmental quality and uphold public interest. Public participation plays a critical role in ensuring that AMDAL processes reflect diverse perspectives, promote environmental justice, and support the long-term goals of environmental protection. The study concludes that while the Job Creation Law aims to streamline licensing and promote investment, its impact on public involvement in environmental governance poses risks to the integrity of environmental protection frameworks in Indonesia.

This study aims to analyze the legal responsibilities of e-sports teams regarding the fulfillment of wage rights and the forms of legal protection for professional athletes based on applicable laws and regulations in Indonesia. As the e-sports industry develops as part of the digital and creative economy, the issue of employment relations between e-sports teams (as employers) and athletes (as professional workers) has become an important issue that requires in-depth study from a legal perspective. This study uses a normative legal method with a statutory approach. This approach is used to analyze positive legal norms that regulate the rights and obligations in employment relations and the legal protection mechanisms available to e-sports athletes. This research is prescriptive in nature, meaning it not only describes the applicable legal conditions but also provides recommendations for improvements. The legal material collection technique was carried out through a literature study that included relevant laws and regulations, books, scientific journals, and court decisions. The results of the study indicate that e-sports teams, which can legally be in the form of business entities or corporations, have a legal obligation to pay athletes' wage rights in a timely and full manner as stated in the employment contract. If there are delays or deductions in wages without legal basis, e-sports teams can be held liable under civil, criminal, and administrative laws. Furthermore, legal protection for athletes as workers still faces various challenges, particularly related to weak oversight by relevant authorities and low levels of legal awareness among both team management and athletes themselves. To address this, concrete steps are needed in the form of strengthening law enforcement mechanisms, increasing legal education for e-sports industry players, and developing labor protection policies specifically for e-sports. This way, the rights of professional athletes can be guaranteed fairly and proportionally.

This study aims to analyze the management of ecotourism in Uma Palak Lestari, Subak Sembung Peguyangan, Denpasar City, from the perspective of collaborative governance to realize sustainable tourism. The research applies a descriptive qualitative approach. The data collection techniques used were observation, interviews, and documentation. The research findings show that the implementation of collaborative governance, involving local communities, government, traditional institutions, and CSR of Pertamina, significantly supports sustainable tourism. The collaboration encompasses participation, legitimacy, trust, accountability, and shared understanding. The process results in increased community empowerment, conservation of subak culture, and local economic development. However, challenges such as the lack of clear legal framework and limited promotion efforts are noted.

The purpose of this study is to evaluate the implementation of Balanced Scorecard (BSC) as a performance management tool in the Employee Cooperative of PT Kedawung Setia Industrial, Tbk. Qualitative research methods were used with interviews, questionnaires, observation, and document analysis as data collection techniques. The application of BSC in the Employee Cooperative of PT Kedawung Setia Industrial, Tbk helps measure and monitor overall performance, ensuring that financial, customer, internal business, and learning and growth perspectives become the main focus. The results showed that the performance of the Employee Cooperative of PT Kedawung Setia Industrial, Tbk, when viewed through the four perspectives of the Balanced Scorecard, can be categorized as quite good. The active involvement of the management, members, and related parties in the implementation of BSC is the key to success in improving the performance of the PT Kedawung Setia Industrial, Tbk Employee Cooperative. This research contributes to the understanding of the concept of performance management in the context of cooperatives and provides a basis for further development in improving the effectiveness of cooperative performance management. The findings of this study have practical and theoretical implications that can help decision makers in cooperatives and researchers in the field of cooperative management.