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Per capita expenditure is an important indicator of household welfare because it reflects the economic capacity and consumption patterns of the community, as explained in Engel's Law. In regions with diverse geographical characteristics such as Papua Province, spatial analysis is needed to understand the variations in expenditure between districts/cities and the differences between urban and rural areas. This study aims to analyze the spatial distribution of per capita expenditure percentages for food and non-food items in nine districts/cities in Papua Province during the 2022–2024 period. The research data was sourced from the National Socioeconomic Survey (Susenas). The methods used included quantile-based choropleth mapping using QGIS, attribute data merging through table joins, and Pearson's correlation test to evaluate the consistency of spending patterns between years. The analysis results show that food and non-food spending patterns were relatively stable during the observation period with high correlation values (r = 0,85–0,93), although spatial variations between regions were still apparent. Mamberamo Raya Regency consistently had the highest proportion of food spending (>68%), while Jayapura City showed the lowest proportion. These findings indicate spatial disparities related to urbanization levels and economic access. Spatial visualization proved effective in revealing regional disparity patterns that were not fully apparent through conventional statistical tables and has the potential to support the formulation of more evidence-based regional development policies.  

This study aims to determine how the implementation of the free meal program improves the welfare of the elderly in Paokmotong Village, Masbagik District. The research method used is quantitative descriptive with a survey method. The sample consisted of 92 elderly beneficiaries of the program. Data were collected through a questionnaire and analyzed descriptively and inferentially using a one-sample t-test. The results showed that the average total welfare of the elderly was 64.58 out of a maximum score of 80, which is included in the good to very good category. The results of the t-test produced a value of t = 75.749 p-value 0.000 <0.05, which means there is a significant difference between the welfare score of the elderly and the minimum expected value. This indicates that the implementation of the free meal program has a positive impact on the quality of life of the elderly. The implementation of the free meal program has been proven to have a significant positive impact on improving the quality of life of the elderly, especially in aspects of physical and mental health and reducing their economic difficulties. This program can be a model for improving the welfare of the elderly in other areas.

The Islamic insurance industry in Indonesia, including in the city of Medan, continues to face various challenges, one of which is the low level of public participation in using Islamic insurance products. Public decisions to choose Islamic insurance are influenced not only by economic factors but also by non-economic factors, such as the level of religiosity, Islamic financial literacy, and trust in insurance service providers. This study aims to examine in depth the role of religiosity, financial literacy, and trust in influencing public decisions regarding the use of Islamic insurance in Medan City. This research employs a qualitative approach by utilizing secondary data obtained from reports of the Financial Services Authority (OJK), the Central Statistics Agency (BPS), fatwas issued by the National Sharia Council of the Indonesian Ulema Council (DSN-MUI), as well as relevant national and international scholarly articles. Data analysis was conducted using content analysis techniques to obtain a comprehensive understanding of public behavior, perceptions, and preferences. The findings indicate that religiosity plays a role in increasing awareness of the importance of financial products that comply with sharia principles, financial literacy strengthens public understanding of the benefits and mechanisms of Islamic insurance, while trust emerges as the key factor most decisively influencing decision-making. These findings are expected to serve as a reference for formulating strategies to enhance public literacy and trust in Islamic insurance in Medan City.

Pocari Sweat Run as an annual running event of PT. Amerta Indah Otsuka since 2013 has been the main platform to build the brand image of isotonic drinks through an inclusive offline and online hybrid experience. Instagram account @pocarisportid plays a strategic role with digital content such as race teasers, runner testimonials, and UGC content to strengthen the perception of the event as part of a healthy lifestyle. Pocari Sweat Run as one of the National running events utilizes the Instagram account @pocarisportid to convey information, value, and event experience to the audience on a regular basis. This research attempts to examine the role of digital content Instagram @pocarisportid in strengthening the image of the event Pocari Sweat Run. This research uses descriptive qualitative approach with content analysis method. Data analysis was conducted using Ardianto image theory and The Theory of Uses and Gratifications. The finding demostrated  @pocarisportid digital content was able to build a positive image of Pocari Sweat Run as a healthy, professional and inclusive running event. Promotional and educational content represents the expected image (wish image), while documentation of activities and participant testimonials reflect the mental image that emerged from the audience. In addition, digital content is able to meet the needs of information, entertainment, and social interaction of audiences. The implications of this study indicate that the management of digital content that is consistent and oriented to the needs of the audience can be an effective communication strategy in strengthening the image of sports events.

The increasing intensity of business competition requires companies to maintain strong financial conditions to avoid financial distress that may disrupt business continuity. This study aims to assess the financial stability and predict the potential bankruptcy of PT Sido Muncul Tbk for the 2022–2024 period using the Altman Z-Score model. A descriptive quantitative approach was applied, utilizing secondary data obtained from annual reports published by the Indonesia Stock Exchange and the company’s official website. Five key ratios in the Altman model were used as indicators to evaluate the company’s financial position and resilience. The results show Z-Score values of 4.74 in 2022, decreasing slightly to 4.66 in 2023, and rising again to 4.79 in 2024. These scores are significantly above the safe threshold of 2.675, indicating that the company is in a healthy financial state with a very low risk of bankruptcy. Overall, PT Sido Muncul Tbk demonstrates stable financial performance, supported by a strong capital structure and consistent operational results. The Altman Z-Score model also proves to be an effective early-warning tool for identifying potential financial problems.

This study aims to analyze tax planning for Income Tax (PPh) Article 21 using the net, gross, and gross-up methods to minimize Corporate Income Tax at the Nahdlatul Ulama Hajj Guidance Foundation in Kediri City. Corporate Income Tax is a tax imposed on income received or obtained by an entity, so an appropriate tax planning strategy is needed in accordance with applicable tax regulations. This study uses a quantitative approach with primary data sources in the form of financial reports and payroll data of the foundation. Data analysis techniques include calculating PPh Article 21 using the three methods, fiscal reconciliation, and calculating Corporate Income Tax. The results of the study indicate that there are significant differences in tax burdens between the net, gross, and gross-up methods. The gross-up method results in a lower Corporate Income Tax burden compared to the net and gross methods because tax costs can be deducted fiscally. Thus, the application of the gross-up method is considered more effective in tax planning and can be used as a strategic alternative for foundations in optimizing tax burden efficiency without violating applicable tax regulations.

This research aims to analyze bibliometric data using the supporting application Publish or Perish and mapping tools in VOSviewer with data in RIS format. The method used is descriptive quantitative to examine how Project-Based Learning can enhance creativity skills in entrepreneurship. From the search results, 200 journals were found from the years 2015-2024, which were then grouped into three categories based on their publication year. After categorizing the journal data, the most published articles were in 2022, indicating an opportunity for further research on the theme of entrepreneurial creativity. Entrepreneurial creativity can be possessed by students and can be developed through education. Entrepreneurship education is crucial to fostering creativity, innovation, and entrepreneurship, and provides information to those who wish to establish small-scale businesses. Entrepreneurship education can turn an individual into an entrepreneur and positively influence entrepreneurial attitudes and innovation. Entrepreneurship education not only imparts practical knowledge on how to start and manage a business but also plays a vital role in developing an entrepreneurial mindset, attitude, and skills such as perseverance, resilience to failure, and the desire to learn and grow. Project-based learning models can be used to enhance entrepreneurial motivation, as students not only understand the ideas but can also explain the importance of the knowledge and skills acquired.

Local government accounting policies provide the foundation for financial reporting. The Budget Realization Report (LRA) compares budgeted and actual figures, with the resulting balance recorded as the Sisa Lebih Pembiayaan Anggaran (SILPA, excess financing surplus). This study in East Lombok Regency aims to quantify the SILPA in the 2024 APBD and to analyze the financial accounting policies used in its determination. A descriptive approach combining qualitative and quantitative methods was applied. Data were collected via structured interviews with local finance officials, observations, and document analysis of APBD financial reports. Qualitative data were reduced and presented to describe policy factors, while quantitative analysis computed the SILPA value. Results show the 2024 LRA recorded a SILPA of IDR 6,414,658,153.17, indicating unused budget funds. These funds will finance the 2025 budget deficit for investment and equity in regional companies. The accounting policy for SILPA determination considered key principles such as prudence, substance over form, and materiality, in accordance with government accounting standards (e.g. applying the conservatism principle to avoid recognizing uncertain revenues). This analysis highlights how regional financial policies influence the management of budget surpluses.

Regional development faces dynamic challenges amid rapid economic growth driven by natural resource extraction. This study aims to identify leading economic sectors, analyze structural economic transformation, and evaluate the role of these sectors in regional development. The research employs a quantitative method with a descriptive approach. Secondary data consist of Gross Regional Domestic Product (GRDP) at constant prices over the past five years. The analytical techniques applied include Location Quotient analysis to identify base sectors, Shift-Share analysis to assess structural changes as well as comparative and competitive advantages, and Klassen Typology to classify sectoral growth patterns. The results reveal a structural shift from primary sectors, such as agriculture and fisheries, toward secondary sectors, including mining and manufacturing. Despite challenges related to development equity, these leading sectors serve as key drivers of regional economic growth. To maximize the contribution of leading sectors to broader regional development, this study recommends that government policies prioritize the strengthening of intersectoral linkages.

This study analyzes the economic phenomenon known as the "Purbaya Effect" in the Indonesian capital market during the second half of 2025. This phenomenon is characterized by a significant surge in the Jakarta Composite Index (IHSG), which broke the All-Time High (ATH) record 21 times within four months following the appointment of Purbaya Yudhi Sadewa as Minister of Finance. Using a mixed-methods approach combining quantitative market data analysis and qualitative policy review, this research finds that the "Purbaya Effect" is driven by aggressive liquidity injection policies (Rp 200 trillion), institutional trust built during his tenure at LPS, and strong narrative economics. However, this study also identifies significant risks related to exchange rate volatility and potential economic overheating. The findings suggest that while the "Purbaya Effect" successfully restored short-term investor confidence, long-term sustainability depends on the balance between growth acceleration and macroeconomic stability.

Tuberculosis (TB) is one of the infectious diseases that remains a public health problem in Indonesia, including in West Java Province, which has a large population and high mobility. This condition has the potential to increase the risk of transmission and cause variations in the distribution of cases between districts and cities. This study aims to map the distribution of TB cases across all districts and cities in West Java Province from 2022 to 2024 using a spatial analysis approach. This analysis was conducted to describe the geographical distribution of cases, identify patterns of spread, and determine areas with relatively high or low case rates. TB data was obtained from routine recording and reporting by health facilities in West Java, then integrated with population and administrative boundary data. The results of the analysis provide information on case distribution patterns between regions and trends in case changes from year to year. The findings of this study are expected to serve as a basis for local governments in formulating more targeted TB prevention and control strategies, through a focus on interventions in areas with a high case burden, as well as optimizing sustainable public health programs in West Java Province.  

Kasus pembatalan Akta Hibah berdasarkan Putusan mahkamah agung nomor 1101 PK/Pdt/2022, Bahwa berdasarkan hasil pemeriksaan fakta perkara dan penerapan hukumnya telah benar bahwa sebagai seorang orang tua atau ibu berhak untuk membatalkan hibah sesuai dengan hukum keluarga khususnya Pasal 1688 KUH Perdata yaitu apabila penerima hibah telah melakukan perbuatan melawan hukum (PMH). Rumusan Masalah dalam penelitian ini adalah: 1) Faktor yang menjadi penyebab pembatalan Akta Hibah oleh pemberi hibah berdasarkan Putusan Mahkamah Agung Nomor 1101 PK/Pdt/2022 ? 2) Bagaimana akibat hukum atas pembatalan Akta Hibah yang di buat oleh Pejabat Pembuat Akta Tanah (PPAT) dalam kasus Putusan Mahkamah Agung Nomor 1101 PK/Pdt/2022 ?  3) Apa pertimbangan Hukum oleh Hakim dalam memutuskan Perkara  tentang Pembatalan akta hibah berdasarkan Putusan Mahkamah Agung Nomor 1101 PK/Pdt/2022 ? Penelitian ini menggunakan pendekatan yuridis normatif, dengan sumber data Sekunder, metode analisis data dengan menggunakan analisis kualiatif.

This study is titled Analysis of the Incumbent's Defeat in the 2024 Regional Head Election in East Flores Regency (A Study of Antonius Hubertus Gege Hadjon's Defeat in East Adonara District), with the aim of analyzing the factors that led to the defeat of incumbent Antonius Hubertus Gege Hadjon in the 2024 Pilkada. This study uses Pierre Bourdieu’s political modality theory, including political, social, economic, and cultural capital. A qualitative approach with a descriptive method is employed, and data is collected through interviews with subjects consisting of the incumbent candidate, a religious leader, a youth leader, a community leader, two party representatives, and the success team. The study focuses on the support base in East Adonara District. The results of the study indicate that the incumbent's defeat was caused by the weakening of political capital, especially due to the vacancy in the regent’s position for two and a half years, which strengthened the opponent's position. This caused stagnation in public services and a decrease in the intensity of local government communication. In addition to these structural factors, weak internal party consolidation and public sentiment about uneven development also contributed to the defeat, indicating the incumbent's failure to manage his political capital amidst the dynamics of governance.

State-based conservation in Indonesia often faces institutional failure and social resistance, resulting in continued deforestation. Conversely, Indigenous conservation models in West Java, specifically the Leuweung Larangan (forbidden forest), demonstrate significant ecological resilience. However, the legal standing of these customary practices within Islamic jurisprudence remains under-theorized, creating a dichotomy between Adat (custom) and Sharia. This study proposes a juridical reconstruction of the Sundanese taboo mechanism (Pamali) as Jarimah Ta’zir (discretionary sanction) to strengthen environmental law enforcement. Utilizing a socio-legal approach and ecological hermeneutics, this research analyzes Yusuf al-Qardhawi’s concept of Fiqh al-Bi’ah and Seyyed Hossein Nasr’s sacred science, alongside relevant empirical data on Indigenous forest governance. The findings demonstrate that Leuweung Larangan structurally manifests as Hima Syar’i (sacred protected zone). Operationally, Pamali functions not merely as a cultural myth, but as a preventive legal instrument (Sadd al-Dzari’ah) where environmental violations constitute religious criminal acts. This creates a "Sundanese Eco-theology" model that establishes a double-layered compliance system—social sanctions and theological liability—proving more effective for carbon preservation than state regulations alone. The study recommends integrating this model into the Green Constitution framework to resolve tenurial conflicts and enhance climate resilience.

Histology practicum, as one of the compulsory practicum courses, offers a great opportunity to practice various aspects of science process skills through microscopic tissue observation activities, identification of cell and tissue structures, and analysis of tissue functions in organisms. This study aims to analyze the science process skills biology education students through histology practicum activities. This study uses a quantitative descriptive approach with a survey method to analyze the science process skills of biology education students through histology practicum activities. Data collection in this study used three main techniques, namely science process skills tests, direct observation, and analysis of practicum report documents. Furthermore, the data were analyzed descriptively quantitatively using descriptive statistics to describe the profile of students' science process skills. Analysis per aspect revealed that students had good skills in the aspects of observing (78.50%), classifying (76.33%), interpreting data (71.67%), applying concepts (73.25%), and communicating results (73.40%), which indicates that histology practicum is effective in developing basic science process skills. However, the aspects of formulating hypotheses (58.17%) and planning experiments (54.83%) were still in the sufficient category, indicating that students experienced difficulties in integrated science process skills that require higher-order thinking skills. The findings this study provide important implications for the development of more comprehensive histology practicum learning strategies, including the integration of inquiry approaches, the use of continuous formative assessment, the application of differentiated learning, and strengthening the connection between theory and practice to optimize the development of all aspects of science process skills of prospective biology teachers.  

This study aims to analyze the role and effectiveness of Islamic monetary policy in Indonesia in facing digital transformation, particularly through the instruments of Sertifikat Bank Indonesia Syariah (SBIS) and Sukuk Bank Indonesia (SukBI). The digital transformation of the national financial system demands an adaptive monetary policy that remains grounded in the principles of maqashid shariah. In the context of Islamic economics, monetary policy not only functions to regulate the money supply and maintain price stability but also ensures the realization of justice and economic welfare. This research employs a descriptive qualitative approach, using literature-based data collection from official publications of Bank Indonesia, the Financial Services Authority (OJK), and relevant academic references on Islamic monetary policy. The analysis adopts an inductive approach by examining the roles of SBIS and Sukuk BI in supporting the stability of the Islamic financial system and their alignment with maqashid shariah values such as al-‘adl (justice), al-wudhuh (transparency), and ar-rawaj (circulation of wealth). The findings indicate that digitalization has positively impacted the efficiency and transparency of Islamic monetary instruments, where SBIS plays a role in regulating the liquidity of Islamic banks in a non-usurious manner, while Sukuk BI serves as an essential instrument in maintaining national economic stability. Nevertheless, challenges remain, including the limited digital infrastructure for Islamic finance and the need to strengthen regulations to ensure that digital monetary systems remain consistent with sharia principles.

This study was conducted to address contamination risks in Refill Drinking Water Depot (DAMIU) operations when sanitation, equipment maintenance, and quality control are not consistently implemented. This emphasizes the critical importance of systematic risk monitoring and review processes to ensure water quality and safety. The research aims to analyze the implementation of risk monitoring procedures, identify operational risks at each processing stage, and evaluate the effectiveness of risk mitigation strategies at Depot Isi Ulang Air Galon Barokah. A descriptive qualitative approach was employed, utilizing data collection techniques including in-depth interviews, direct field observations, and documentation analysis. The findings reveal that monitoring and risk review processes are conducted routinely, encompassing raw water quality checks, equipment sanitation protocols, and customer gallon container inspections. No significant risks were identified during the study period, as potential hazards such as microbiological contamination and equipment malfunction were effectively prevented through timely filter replacement and daily equipment cleaning procedures. Overall, the depot's risk management system operates effectively and consistently maintains water quality standards, ensuring product safety for consumers.

Abstract. This study analyzed the effectiveness and impact of extracurricular programs at SMP Nurul Huda in Bogor Regency, Indonesia, aiming to identify areas for improvement in fostering holistic student development.  The research employed a qualitative approach, gathering data through interviews with eleven students and one teacher, supplemented by direct observation of extracurricular activities and document review.  Findings revealed that the effectiveness of the four extracurricular programs (scouting, pencak silat, flag raising team, and archery) was moderate, indicating significant room for improvement.  Interviews with students and teachers highlighted the need for enhanced performance in competitions, more structured evaluation methods, and increased oversight from school administration.  To optimize the programs' impact, the study recommends improvements in student performance, more robust evaluation systems, stronger administrative oversight, enhanced resources, and professional development for instructors.  These changes would better support the holistic development of students and contribute to a more effective extracurricular program.   Keywords: effectiveness , extracurricular activities, students   Abstrak. Penelitian ini menganalisis efektivitas dan dampak program ekstrakurikuler di SMP Nurul Huda, Kabupaten Bogor, Indonesia, dengan tujuan mengidentifikasi area peningkatan untuk pengembangan holistik siswa.  Penelitian ini menggunakan pendekatan kualitatif, mengumpulkan data melalui wawancara dengan sebelas siswa dan satu guru, dilengkapi dengan observasi langsung kegiatan ekstrakurikuler dan peninjauan dokumen.  Hasil penelitian menunjukkan bahwa efektivitas empat program ekstrakurikuler (pramuka, pencak silat, paskibra, dan panahan) berada pada tingkat sedang, yang mengindikasikan adanya ruang yang signifikan untuk perbaikan.  Wawancara dengan siswa dan guru menyoroti perlunya peningkatan prestasi dalam kompetisi, metode evaluasi yang lebih terstruktur, dan pengawasan yang lebih ketat dari pihak sekolah.  Untuk mengoptimalkan dampak program, penelitian ini merekomendasikan peningkatan prestasi siswa, sistem evaluasi yang lebih kuat, pengawasan administrasi yang lebih efektif, peningkatan sumber daya, dan pengembangan profesional bagi instruktur.  Perubahan-perubahan ini akan lebih mendukung pengembangan holistik siswa dan berkontribusi pada program ekstrakurikuler yang lebih efektif.   Kata kunci: efektivitas, ekstrakurikuler, siswa  

Perkawinan campuran adalah pernikahan yang terjadi antara dua individu dengan kewarganegaraan yang berbeda. Dalam konteks hukum di Indonesia, perkawinan campuran diatur dalam Pasal 57 Undang-Undang Nomor 1 Tahun 1974 tentang Perkawinan, yang menyatakan bahwa perkawinan antara warga negara Indonesia (WNI) dan warga negara asing (WNA) harus memenuhi ketentuan hukum masing-masing negara. Penelitian ini menganalisis perlindungan hukum bagi warga negara asing (WNA) dalam perkawinan campuran, dengan fokus pada Putusan Pengadilan Negeri Jakarta Selatan Nomor 526/PDT.G/2012/PN.Jkt.Sel. Penelitian ini dilatarbelakangi oleh meningkatnya kasus perkawinan campuran yang menimbulkan berbagai permasalahan hukum, terutama terkait hak-hak WNA. Rumusan masalah yang dikaji adalah 1) Bagaimana Aturan Hukum Perjanjian Perkawinan terhadap Perkawinan Campuran di Indonesia. 2) Bagaimana Perlindungan Hukum Bagi Warga Negara Asing Dalam Perkawinan Campuran pada Putusan Pengadilan Nomor 526/PDT/G/2012/PN.Jkt Sel, 3) Bagaimana Implikasi dari Putusan Tersebut dalam Praktik Pembuatan Perjanjian Perkawinan dengan Warga Negara Asing. Metode Penelitian yang digunakan adalah yuridis normatif, Spesifikasi penelitian yang digunakan adalah deskriptif analitis. Data yang dikumpulkan berupa data Sekunder dan metode analisis data menggunakan analisis kualitatif.

Penelitian ini mengkaji implementasi Program Pendaftaran Tanah Sistematis Lengkap (PTSL) di Desa Reban, Kecamatan Reban, Kabupaten Batang, Jawa Tengah, dengan fokus pada aspek regulasi dan pembiayaan. Program yang bertujuan memberikan kepastian hukum atas hak tanah masyarakat ini menghadapi berbagai tantangan seperti keterbatasan anggaran desa dan ketidaksesuaian biaya dalam SKB 3 Menteri Nomor 34 Tahun 2017 dengan kondisi ekonomi terkini. Penelitian ini menggunakan pendekatan yuridis empiris dan metode deskriptif analitis, penelitian ini mengumpulkan data melalui wawancara dan studi kepustakaan. Landasan teori mencakup efektivitas hukum, sistem hukum, hukum responsif, dan kepastian hukum, yang memberikan kerangka analisis dalam konteks pertanahan Indonesia. Hasil penelitian menunjukkan bahwa pelaksanaan PTSL di Desa Reban telah sesuai dengan Pasal 19 UU No. 5/1960 dan Peraturan Menteri ATR/BPN No. 6/2018. Program ini mencapai keberhasilan signifikan dengan 349 sertifikat yang berhasil diterbitkan dari 448 bidang tanah yang didaftarkan. Pelaksanaan melibatkan tahapan sistematis mulai dari sosialisasi hingga penerbitan sertifikat, dengan koordinasi yang baik antara pemerintah, BPN, dan masyarakat. Kendala utama yang ditemukan adalah ketidaksesuaian biaya dalam SKB 3 Menteri yang menetapkan Rp150.000 per bidang tanah, yang tidak mencukupi biaya operasional akibat inflasi. Hal ini mendorong panitia PTSL di beberapa daerah mengambil inisiatif menetapkan biaya yang lebih tinggi melalui musyawarah.