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Micro, Small, and Medium Enterprises (MSMEs) play an essential role in driving national economic growth; however, many business actors still face challenges in financial management and the effective utilization of digital technologies. This condition is also experienced by the culinary MSME Warung Makan Lesehan Mas Roni, which previously did not have a structured bookkeeping system and had not maximized the use of digital platforms for marketing activities. This study aims to analyze the implementation of simple bookkeeping and digital marketing strategies in improving sales performance at the MSME. A descriptive qualitative method was employed by conducting observations, interviews, and collecting business documentation to obtain a comprehensive understanding of financial activities and digital marketing practices. The findings reveal that applying simple bookkeeping helps business owners record income, expenses, and profits more systematically, thereby supporting informed business decisions. Additionally, the adoption of digital marketing through social media platforms expands promotional reach, increases consumer engagement, and contributes to higher customer acquisition and improved operational effectiveness. The implications of this study highlight that the integration of proper bookkeeping and digital marketing utilization is a crucial strategy for MSMEs to enhance competitiveness and business sustainability in the Industry 4.0 era. Strengthening financial and digital literacy becomes an urgent need to help business owners adapt to modern business developments and maximize existing market opportunities.

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 UNAMA Library employs information systems to enhance its academic services. Nevertheless, its administrative framework continues to encounter obstacles, such as inadequate service system support for users, constrained resources allocated for the management and upkeep of the system, an absence of standardized protocols for addressing technical challenges, and insufficient assessment system efficacy. If these issues remain unaddressed, the operational effectiveness of the library information system will be compromised, thereby thwarting the objective of delivering dependable information services. This investigation seeks to illuminate the maturity level of information system governance as delineated by COBIT 2019 within the Decision Support Systems (DSS) domain, specifically focusing on the DSS01 (Manage Operations) and DSS02 (Manage Service Requests and Incidents) processes. The findings suggest that the degree of information system governance capability the UNAMA Library is situated at the Established Process level (level 3), signifying that the process has undergone implementation; however, it has yet to be comprehensively documented and consistently evaluated. Moreover, a disparity persists between the existing state and the anticipated capability level of the organization, particularly concerning IT operations management, the standardization incident handling, and the documentation of operational procedures. An elucidation of the expected level is articulated, especially in terms of operational standards, incident documentation, and IT infrastructure oversight. Recommendations encompass the formulation of standard operating procedures (SOPs), the enhancement of documentation practices, and periodic assessments grounded in COBIT 2019. These findings are anticipated to assist libraries in augmenting the efficacy of information systems governance and the quality of IT services.

The plastic recycling industry generates wastewater that poses a potential threat to aquatic environments if not managed optimally. Performance evaluation of Wastewater Treatment Plants (WWTP) is typically conducted partially by comparing outlet parameters against effluent standards, often failing to depict water quality conditions holistically. Therefore, this study employs the Water Quality Index (WQI) approach using the Canadian Council of Ministers of the Environment (CCME) method to evaluate the performance of PT X's WWTP in East Java. This research utilized secondary data from inlet and outlet wastewater quality tests over 23 months (January 2024–November 2025), covering 10 parameters. Analysis was conducted by calculating removal efficiency and determining factors F1 (scope), F2 (frequency), and F3 (amplitude) as the basis for the WQI-CCME calculation. The results indicate that the WWTP achieved high efficiency (>80%) in reducing dominant parameters such as TSS, TDS, BOD, and COD. However, violations of effluent standards were still observed in certain parameters. The obtained WQI-CCME value was 69,30, categorized as "Fair" with a moderate level of violation. These findings demonstrate that although the WWTP meets regulatory standards, the WQI-CCME approach provides a more comprehensive assessment of performance. Optimization of advanced treatment units is recommended to improve effluent quality and sustainable WWTP performance.                                                                   

This study aims to examine the effect of accounts payable, profitability, and Other Comprehensive Income (OCI) on audit fees in FMCG Food & Beverage companies listed on the Indonesia Stock Exchange for 2020–2024. A quantitative method using multiple linear regression was applied, supported by classical assumption tests including normality, multicollinearity, and heteroscedasticity tests which indicated that the model is statistically valid. The regression results show that accounts payable significantly affects audit fees (sig 0.002), while profitability (sig 0.286) and OCI (sig 0.064) have no significant partial effect. Simultaneously, all variables significantly influence audit feeswith an F-test value of 0.000. The coefficient of determination (R²) of 0.576 indicates that 57.6% of audit fee variation is explained by the independent variables. These findings highlight that company risk, reflected in higher accounts payable, is the primary determinant of audit fees in the FMCG sector.

This article aims to provide a comprehensive literature review on how professional ethics can serve as an effective strategy to prevent fund misuse within organizational financial management. Professional ethics is viewed as a set of moral values, behavioral norms, and professional standards that guide financial managers to perform their duties with honesty, responsibility, and without conflicts of interest. In the context of financial management, these duties include recording, budgeting, monitoring, and reporting financial activities, all of which require accuracy and transparency. The study highlights five main principles of professional ethics: integrity, objectivity, professional competence, confidentiality, and professional behavior. These principles clarify rules, strengthen accountability, and ensure that financial processes comply with established standards. The literature review shows that applying professional ethics not only encourages individuals to act correctly but also enhances responsibility, improves performance, and strengthens financial oversight. Integrity and objectivity play a crucial role in preventing report manipulation, budget inflation, and fund misuse, as these principles demand moral courage and fair decision-making. Professional competence ensures that every financial process is carried out accurately and in accordance with regulations, while confidentiality protects sensitive information from misuse. Professional behavior emphasizes adherence to laws, organizational policies, and professional standards. The article also identifies several supporting factors that enable the effective implementation of professional ethics, such as strong internal policies, leadership commitment to integrity, an ethical workplace culture, layered supervision systems, and continuous ethics training. Conversely, common challenges include weak internal controls, limited understanding of ethics, organizational pressure, conflicts of interest, and inconsistent application of ethical standards. Therefore, this article underscores that integrating professional ethics into organizational financial policies, procedures, and management systems is a key step in preventing fund misuse and strengthening stakeholder trust in the organization’s transparency and accountability.

The authority of the Religious Courts in Indonesia has undergone substantial transformation since the enactment of the 1974 Marriage Law, which serves as a foundational milestone in harmonizing the national legal system on family matters. Prior to this legislation, the jurisdiction of the Religious Courts was limited and influenced by legal dualism among customary law, Islamic law, and Western civil law inherited from the colonial period. This article examines how the Marriage Law initiated a shift in the structure and legitimacy of the Religious Courts and how their jurisdictional expansion reached a more comprehensive form through Law No. 7 of 1989 on Religious Courts and its subsequent amendments under Law No. 3 of 2006 and Law No. 50 of 2009. Using a normative juridical approach, this study analyzes statutory regulations, academic literature, and Islamic legal doctrines. The findings show that the Marriage Law provided the initial legal foundation for strengthening the Religious Courts' authority in handling family disputes, which was later expanded significantly to include inheritance, wills, grants, endowments (wakaf), alms (zakat), charitable donations (infaq and sadaqah), and Islamic economic matters during the legal reform era. This transformation not only reinforced the institutional structure of the Religious Courts but also improved access to justice for Muslim communities and supported the integration of Islamic law into Indonesia’s national legal framework. Therefore, the development of the Religious Courts’ authority after the Marriage Law reflects the dynamic modernization of the legal system and the harmonization between religious values and the rule of law in Indonesia.

The paradigm of Islamic education requires the integration of Western learning theories with an Islamic perspective to create a holistic approach to education. With the rapid development of psychological theories in education, such as behaviorism, cognition, humanism, and constructivism, it is essential to examine their relevance within the context of Islamic education. This article aims to analyze the integration of these theories in Islamic learning, with a focus on their connection to key Islamic concepts such as reward-punishment (pahala-dosa), reflection (tafakkur), self-actualization, mutual assistance (ta'awun), and consultation (syura). This study uses a literature review method with a qualitative approach. Articles were gathered through Google Scholar and Publish or Perish with keywords "Behaviorism in Islamic Education" AND "Cognitive Learning in Islam" AND "Humanistic Approach in Islamic Education" AND "Constructivism in Islamic Education." Of the initial 40 articles obtained, a screening process resulted in 5 articles that met the publication criteria (2020–2025), relevance to the topic, and open access. The review results show that integrating these theories into Islamic education can enrich the learning process by linking moral, social, and spiritual elements that are essential in Islamic teachings. This literature synthesis reveals the importance of integrating psychological theories with the principles of Islamic education to create a more comprehensive and holistic educational system. Further research should develop empirical methodologies and more detailed and practical application models in Islamic education practice.

This study presents an ethical framework for learning analytics aimed at addressing key challenges related to the collection and use of student data in higher education. Learning analytics, a powerful tool for improving student outcomes and institutional decision-making, has raised ethical concerns regarding data privacy, transparency, fairness, and equity. The proposed framework integrates four core principles: data privacy, informed consent, transparency, and fairness, ensuring that institutions use learning analytics responsibly while safeguarding student rights. A central feature of the framework is its focus on promoting equitable decision-making, minimizing bias, and preventing the reinforcement of existing inequalities in algorithmic and data-driven decisions. The framework also emphasizes the importance of continuous ethical oversight, holding institutions accountable for ethical data use and adapting practices as technology evolves. The study concludes that the framework offers a comprehensive solution to the ethical challenges in learning analytics, providing institutions with a practical guide to embedding ethical principles in data practices. Additionally, the research discusses its potential to foster fairness, equity, and transparency in decision-making processes. Future research is recommended to refine the framework and explore its application across various educational contexts, ensuring responsible and inclusive use of learning analytics.

Employment agreements are essential legal instruments that regulate the rights and obligations of workers and employers in industrial relations, aiming to ensure legal certainty and balance. In practice, however, the implementation of employment contracts often faces challenges such as differing interpretations, unequal bargaining positions, and inconsistent application of labor regulations. These issues require an effective and constructive dispute resolution mechanism that can address contractual problems while preserving employment relationships. In the Indonesian labor law system, mediation is recognized as a key non-litigation mechanism facilitated by government-appointed mediators to help parties reach mutually acceptable solutions. This study examines the mediation mechanism for resolving employment agreement disputes in Indonesia and analyzes its role as an alternative to court proceedings that emphasizes deliberation, efficiency, and cooperation. Using a normative legal research method with statutory and conceptual approaches, the study analyzes relevant labor laws, mediation regulations, and legal doctrines through a comprehensive literature review. The findings show that mediation is conducted through structured stages, including dispute registration with labor authorities, mediator appointment, facilitated negotiations, and the formulation of agreements or written recommendations. Mediation effectively promotes consensual solutions, reduces procedural complexity, and encourages cooperative communication. It also supports the preservation of harmonious and sustainable employment relationships by prioritizing consensus over adversarial processes. Strengthening mediator competence and improving legal awareness among workers and employers are therefore crucial to optimizing the effectiveness of mediation in resolving employment agreement disputes in Indonesia.

Background: Stunting remains a major public health concern in Indonesia, affecting children’s growth, development, and long-term health outcomes (Sari, 2020). Early childhood stunting can lead to cognitive delays, poor school performance, reduced productivity in adulthood, and increased risk of chronic diseases (Hapsari & Wulandari, 2019). Understanding the interaction of demographic, socioeconomic, and health-related factors is essential to reduce stunting prevalence and improve child health outcomes (Yuliani, 2019). Objective: This study aimed to analyze the factors influencing the incidence of stunting among children attending the Sagerat Public Health Center in Bitung City. Methods: A quantitative, observational study with a cross-sectional design was conducted. Thirty children were selected using purposive sampling based on inclusion criteria such as age under five years and available anthropometric data. The Wilcoxon signed-rank test was applied to examine the relationship between these factors and stunting incidence, with a significance level set at p < 0.05. Results: The analysis showed that 30 children (100%) in the study were at risk of stunting based on height-for-age measurements, with 20 children (90%) confirmed as stunted and 10 children (10%) having normal height. These results suggest that maternal education, socioeconomic status, nutrition, and access to healthcare are strongly associated with stunting in this population. Conclusion: Factors such as maternal education, socioeconomic status, dietary intake, and access to healthcare significantly influence the incidence of stunting among children at the Sagerat Public Health Center. Comprehensive community-based programs are recommended to reduce stunting prevalence and improve long-term health outcomes for children.

Background: Transnational crime has become increasingly complex and has wide-ranging impacts on victims, while existing legal systems still demonstrate fragmentation between criminal and civil law and remain inadequate in providing effective victim protection and recovery. Research objective: This study aims to analyze and strengthen victim protection in transnational crime through a restorative justice approach, with a particular emphasis on harmonizing criminal and civil legal mechanisms. Method: This study employs a socio-legal approach that integrates normative legal analysis with empirical methods, including case studies, comparative analysis across jurisdictions, and interviews with legal practitioners and non-governmental organizations. Results: The findings indicate that victim protection is hindered by weak restitution enforcement, complex compensation procedures, limited institutional coordination, and cross-border legal barriers. In addition, the implementation of restorative justice in the context of transnational crime remains limited due to the lack of integration within formal legal systems. Therefore, an integrative approach combining criminal law, civil law, and restorative justice is necessary to establish a more comprehensive, effective, and victim-oriented system of protection.

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.  

Intensive exploitation of fish for caviar production currently threatens the extinction of sturgeon, one of the ancient fish species. Sturgeon egg harvesting is often carried out in inhumane ways, such as dissecting and killing parent fish, causing the natural sturgeon population to decline. The Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) regulates the international trade of sturgeon and caviar, but weak law enforcement, high market demand, and widespread illegal trade all exacerbate the conservation status of this species. Conversely, caviar aquaculture, often considered an alternative, raises new bioethical issues, including long-term stress on fish, disease spread, decline in animal health, and the risk of hybridization that could threaten the genetic integrity of sturgeon populations. From a bioethical and environmental ethics perspective, it is difficult to justify the consumption of caviar as a luxury commodity at the expense of ecosystem sustainability and animal welfare. Therefore, sturgeon conservation requires a comprehensive approach that includes reducing consumer demand, improving legislation and enforcement, and preserving and restoring sturgeon's natural habitats.

This study explores the integration of Science, Technology, and the Arts (IPTEKS) within an educational psychology framework to support the development of creativity, innovation, and collaboration among prospective Christian religious education teachers in West Java. Using a mixed-methods approach with a sequential explanatory design, the research combines quantitative and qualitative perspectives to obtain a comprehensive understanding of the phenomenon. Quantitative data were gathered through questionnaires distributed to prospective teachers, while qualitative data were obtained through in-depth interviews and participatory observations involving selected informants. The findings indicate that meaningful integration of IPTEKS contributes positively to the development of creative thinking, innovative teaching practices, and collaborative learning skills. Qualitative insights further reveal that institutional support, continuous professional development, and contextualized learning environments play a crucial role in optimizing the impact of IPTEKS integration. The study highlights the importance of aligning technological integration with psychological and pedagogical principles. It concludes that teacher education programs need to redesign curricula and training models that holistically integrate IPTEKS and educational psychology to foster relevant, transformative, and value-based learning in Christian education contexts.

This study aims to determine the cost of coffee production as a basis for setting the selling price in the Sarah Jaya coffee business. Accurate calculation of production costs is essential because it directly affects pricing decisions and the level of profit generated by the business. The full costing method is used to determine the cost of production, as this method provides a more comprehensive and detailed calculation by including all cost components required in the production process, such as raw material costs, direct labor costs, and both fixed and variable manufacturing Overhead costs. Determining the cost of production using an appropriate method can significantly influence the determination of the selling price and ensure that the business achieves sustainable profitability. The application of the full costing method is expected to provide practical benefits for Small and Medium Enterprises (MSMEs), particularly in improving financial management and decision-making accuracy. The results of this study indicate that the calculation of the cost of production for the Sarah Jaya coffee business conducted by the business owner using the full costing method aligns well with the determination of the selling price and the profit generated. This is because the full costing method takes into account more detailed and comprehensive cost elements, resulting in a more realistic and reliable calculation of production costs.

This community engagement program was initiated in response to the predominance of academically oriented perceptions among parents regarding children’s intelligence, which tend to limit the recognition of children’s potential to cognitive achievement alone. The program aimed to enhance parents’ literacy and awareness of the Multiple Intelligences framework as a foundational basis for holistic child education in an Islamic elementary school context. A Participatory Action Research (PAR) approach was employed, encompassing participatory planning, conceptual socialization sessions, child potential mapping workshops, collective reflection, and continuous evaluation. The findings highlight substantive outcomes. Parents experienced a significant paradigm shift in understanding the diversity of children’s intelligences, moving from a single-dimensional academic perspective toward a more comprehensive and appreciative view of individual potential. Parenting practices became more supportive, dialogical, and less comparative. In addition, a parents’ communication forum emerged as a new social institution within the school community, accompanied by the rise of local leadership that contributes to program sustainability. These results demonstrate that educational mentoring grounded in the Multiple Intelligences framework effectively promotes social transformation in Islamic elementary education through strengthened collaboration between school and family.

The Qur’an and Hadith, as the primary sources of Islamic teachings, provide a comprehensive value framework regarding the ideal character that should be possessed by both educators and learners. Educators are required to demonstrate sincerity, patience, justice, noble character, and to serve as role models (uswah hasanah) for their students. Education is a fundamental pillar in the formation of individual character and personality. This study aims to examine and analyze the concepts of attitudes and personality of educators and learners based on the Qur’an and Hadith. The method employed is a literature review using a qualitative approach through the analysis of relevant Qur’anic verses and Prophetic traditions. The results of the study indicate that learners are individuals who strive to develop their potential through the learning process within educational pathways, both formal and non-formal, at certain levels and types of education. Among the ethics of learners toward educators are sitting politely in front of the teacher, speaking respectfully, not interrupting the teacher while speaking, listening attentively to the teacher’s explanations, asking questions gently and respectfully when something is not understood, attending school regularly, avoiding truancy and lateness without valid reasons, entering the classroom promptly before the teacher arrives, and obeying the teacher’s advice.

This study presents a comprehensive evaluation of three main Islamic monetary instruments Sukuk, the Islamic Interbank Money Market (PUAS), and Sharia Repo to strengthen the resilience and stability of Indonesia’s Islamic financial system. Using a descriptive literature review method, this study analyzes relevant academic sources, regulatory frameworks, and policy reports. Sukuk is examined as an asset-based instrument that plays a crucial role in medium- to long-term financing and fiscal management. PUAS is analyzed as a mechanism for short-term liquidity management among Islamic banks based on mudharabah and wakalah contracts. Meanwhile, Sharia Repo is evaluated through the sale and repurchase mechanism of Sharia State Securities (SBSN) to support liquidity stability in Islamic banking. The findings reveal strong synergy among these instruments in managing excess liquidity, controlling inflation, and strengthening the transmission of Bank Indonesia’s monetary policy in compliance with Sharia principles. This study recommends enhancing public literacy, strengthening innovative regulatory frameworks, and developing Islamic financial infrastructure to promote inclusive and sustainable growth in Indonesia’s Islamic financial sector.

This study aims to analyze contextual discipleship as a strategy for Christian education in a multicultural society. The study uses a mixed-methods approach with a convergent design to obtain a comprehensive understanding of the effectiveness of discipleship in shaping the character and spirituality of students. Quantitative data were collected through surveys, while qualitative data were gathered through in-depth interviews and focus group discussions. The results show that contextual discipleship plays a significant role in strengthening faith understanding, fostering tolerance, encouraging social involvement, and shaping students to be more responsive to the challenges of technological development and digital culture. Contextual discipleship proves to be effective when implemented consistently, based on mentoring relationships, and capable of translating Gospel values into the students' social context. This study concludes that contextual discipleship is a strategic approach that can present holistic, transformative, and relevant Christian education amidst diversity. Contextual discipleship allows Christian education to have a greater impact in shaping character that aligns with the demands of the times and contextualizing faith values in everyday life.