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Usaha Mikro, Kecil, dan Menengah (UMKM) merupakan sektor penting dalam perekonomian Kabupaten Sidoarjo dengan jumlah mencapai 171.264 unit usaha pada tahun 2023. Sebagian besar pelaku UMKM masih menghadapi kendala berupa keterbatasan akses pembiayaan formal, rendahnya literasi keuangan, serta minimnya pendampingan usaha. Pemerintah Kabupaten Sidoarjo menginisiasi Program KURDA SAYANG melalui Peraturan Bupati Nomor 8 Tahun 2025 yang dilaksanakan bersama BPR Delta Artha. Penelitian ini bertujuan mendeskripsikan dan menganalisis implementasi Program KURDA SAYANG menggunakan teori implementasi kebijakan Charles O. Jones yang meliputi aspek organisasi, interpretasi, dan aplikasi. Metode kualitatif deskriptif digunakan dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa aspek organisasi didukung struktur kelembagaan yang cukup jelas, meskipun koordinasi dan sinkronisasi data UMKM belum optimal. Dari aspek interpretasi, regulasi program berkembang dari Perbup No. 95/2020, No. 52/2023, hingga No. 8/2025, namun masih terdapat perbedaan pemahaman kriteria penerima dan sosialisasi yang belum merata. Pada aspek aplikasi, program memberikan dampak positif terhadap kapasitas usaha, perluasan pasar, dan pertumbuhan omzet UMKM, dengan kendala kredit macet, minimnya pendampingan pascapencairan, dan monitoring berbasis dampak yang belum optimal.

Pelayanan perizinan merupakan salah satu aspek penting dalam penyelenggaraan pelayanan publik. Kota Batam memiliki dualisme kewenangan antara Pemerintah Kota Batam dan Badan Pengusahaan (BP) Batam dalam penyelenggaraan pemerintahan dan pelayanan perizinan. Tujuan penelitian ini untuk menganalisis dinamika politik lokal dalam penyelenggaraan pelayanan perizinan di Kota Batam serta mengkaji dampak dualisme kewenangan terhadap efektivitas pelayanan publik pada tahun 2025. Penelitian menggunakan pendekatan kualitatif dengan jenis penelitian studi kasus. Data yang digunakan merupakan data sekunder yang diperoleh melalui studi dokumentasi. Analisis data dilakukan menggunakan model Miles dan Huberman yang meliputi reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa meskipun pemerintah telah melakukan penataan kewenangan melalui Peraturan Pemerintah Nomor 25 Tahun 2025 dan Peraturan Pemerintah Nomor 28 Tahun 2025, pelaksanaan pelayanan perizinan masih menghadapi tantangan berupa koordinasi antar lembaga, tumpang tindih kewenangan, dan belum optimalnya integrasi tata kelola antara Pemerintah Kota Batam dan BP Batam. Penelitian ini menyimpulkan bahwa penyelesaian dualisme kewenangan tidak cukup dilakukan melalui perubahan regulasi, tetapi memerlukan penguatan collaborative governance, pembagian kewenangan yang jelas, serta koordinasi kelembagaan yang lebih efektif guna meningkatkan kualitas pelayanan publik dan menciptakan kepastian hukum bagi masyarakat maupun investor.

This study aims to determine and analyze the impact of the work environment on employee job satisfaction at the Human Resources Development Agency (BPSDM) of Jambi Province. The research is motivated by the importance of a supportive work environment in creating comfort, increasing motivation, and improving employee job satisfaction, since preliminary observations found several work-environment problems such as inadequate room cooling, disrupted toilet water supply, and unstable Wi-Fi network. This study used a quantitative approach with an associative research design. The population consisted of 75 employees, all of whom were used as the sample through a saturated sampling technique. Data were collected using a four-point Likert-scale questionnaire and analyzed with validity tests, reliability tests, classical assumption tests, and simple linear regression using SPSS. The results show that the work environment has a significant impact on employee job satisfaction, evidenced by a significance value smaller than 0.05, with a coefficient of determination of 61.8 percent. This indicates that the better the work environment, both physical and non-physical, the higher the employee job satisfaction. This research is expected to serve as a consideration for the agency in improving the quality of the work environment to support employee job satisfaction and performance.

Changes in work patterns driven by digital technology development and post-pandemic dynamics have encouraged organizations to implement Work From Home (WFH) as an alternative working system. This policy has attracted considerable attention because it affects employee productivity and well-being, which are essential for organizational performance. However, previous studies have reported inconsistent findings regarding the effectiveness of WFH. Therefore, this study aims to analyze the impact of WFH on employee productivity and well-being. A qualitative approach was employee using the Systematic Literature Review (SLR) method by reviewing 19 scientific articles related to productivity, job satisfaction, work-life balance, and mental health. The findings show that 89,5% of articles reported positive effects of WFH through greater flexibility, work comfort, time efficiency, and improved work-life balance, wich contribute to higher productivity and well-being. Meanwhile, 10,5% identified negative effects due to inadequate work facilities, internet disruptions, burnout, and coordination difficulties. These findings indicate that WFH effectiveness is influenced by technological support, job characteristics, and organizational culture. The study implies that organizations should adopt adaptive work policies, strengthen digital infrastructure, and provide mental health support to optimize employee productivity and well-being.

This study examines the gap between Nestlé’s sustainability commitments and the reality of ecological damage caused by the use of unsustainable raw materials in its global supply chain. Using a descriptive qualitative approach based on literature reviews and case study analysis, this study evaluates various data sources, ranging from scientific journals and corporate reports to documentation from independent organizations such as Greenpeace and the Rainforest Action Network. Findings indicate that Nestlé’s procurement of key commodities such as palm oil, cocoa, soy, dairy products, and singleuse plastics significantly contributes to deforestation, systemic plastic pollution, water extraction in vulnerable regions, and greenhouse gas emissions exceeding 87.5 million tons of CO₂e per year. In Indonesia, these highrisk areas are evident in palm oil sourcing in Sumatra and Kalimantan and cocoa sourcing in Sulawesi. Theoretically, this study argues that Nestlé’s sustainability governance exhibits a pattern of strategic decoupling, where public reporting on progress in primary supply chains is deliberately used to mask ongoing environmental damage within their hidden supply networks. Thus, this article makes a critical contribution by integrating supply chain management theory, environmental accountability, and the governance of multinational corporations.

The impact of sighar marriage on the younger generation from the perspective of Islamic law, social, and psychological. The main problem raised is the practice of marriage without dowry which places women as objects of exchange, thus ignoring their rights and causing the invalidity of the contract according to a number of scholars. The purpose of this study is to analyze the social, legal, and religious consequences of sighar marriage and its implications on the formation of children's identity and family resilience. The research method uses a literature study with a normative-comparative approach, referring to classical fiqh literature, hadith, and contemporary academic studies that compare the views of the Shafi'i, Maliki, Hanbali, and Hanafi schools. The results of the study show that nikah syighar has an impact on the neglect of women's rights, the normalization of objectification, household instability, the crisis of children's identity, and the weakening of family institutions. In addition, this practice is contrary to maqasid al-shari'ah, thus undermining the sacred value of marriage as worship and a means of moral development. These findings underscore the need for Islamic family law regulation and education to protect the younger generation from the practice of illegal and harmful marriage.

Marriage at an early age remains widespread, especially among communities with limited education and financial resources. This study aims to analyze the impact of early marriage on harmony in household life. The research model we employed was a library research design. The approach used was descriptive qualitative through literature review, referring to scholarly sources and secondary data from reputable journals published in the last five years. Findings indicate that the mental unreadiness of both parties (husband and wife) who marry at an early age can lead to instability in household life and increase the risk of marital failure or reduced family harmony. Young couples commonly face challenges in maintaining healthy communication, making joint decisions, and coping with financial pressures, all of which contribute to domestic conflict. In addition, emotional immaturity and limited life experience are also primary causes of disharmony within the family. Therefore, there is a need to improve education and public awareness about the importance of age maturity and mental readiness before marriage in order to create stable and harmonious households. Thus, it is necessary to increase education and public awareness about the importance of age maturity and mental readiness before marriage, in order to create a stable and harmonious household.

This study aims to analyze the bankruptcy process of PT Sri Rejeki Isman Tbk (Sritex) according to Law Number 37 of 2004. In addition, the legal impact on its subsidiary, PT Primayudha Mandirijaya in Boyolali, including legal protection for affected employees, will also  yang be reviewed. The research method used is normative legal research with a statutory approach and a conceptual approach. Data were obtained through a literature review of relevant regulations and legal literature. The results of the study indicate that although PT Sri Rejeki Isman Tbk has been declared bankrupt by the commercial court, legally, the assets of PT Primayudha Mandirijaya as a subsidiary do not immediately become part of the bankruptcy estate of its parent company. This is based on the principle that the legal entity is independent (separate legal entity) and its responsimerupakan bilities are limited (limited liability), which separates the assets in question from the parent company and the subsidiary, unless there is evidence indicating a guarantee from the company (corporate guarantee). Furthermore, the legal study on labor protection emphasizes that the rights of PT Primayudha Mandirijaya employees need to be legally protected in accordance with national labor regulations and bankruptcy law to mitigate the social and economic impacts in the Boyolali region. The study concludes that the legal existence of the subsidiary remains independent despite the bankruptcy of its parent company. However, it is crucial to prioritize contractual risk reduction and worker rights security during the curator's handling.

Stigma toward people with mental disorders affects not only individuals living with mental illness but also the psychological well-being of family members who serve as their primary caregivers. Families often experience social rejection, discrimination, and negative stereotypes, which increase emotional and psychological burdens while reducing the quality of care they provide. This study aimed to explore the impact of stigma on the psychological well-being of families caring for people with mental disorders in Pamekasan Regency. A qualitative study using a phenomenological approach was conducted involving 11 participants selected through purposive sampling. Data were collected through in-depth interviews and analyzed using thematic analysis to identify participants' lived experiences. The findings revealed one overarching theme, namely the negative impact of stigma, which consisted of three categories: effects on family members, family relationships, and patients. Stigma generated feelings of sadness, anxiety, psychological distress, sleep disturbances, social withdrawal, family conflicts, and changes in family interactions with patients. These experiences negatively influenced caregivers’ emotional well-being and their ability to provide optimal support for family members with mental disorders. The study concludes that stigma has a substantial adverse impact on the psychological well-being of family caregivers and the quality of care provided to people with mental disorders. Therefore, comprehensive interventions focusing on stigma reduction, community education, and strengthening psychosocial support systems are essential to improve family resilience and promote better mental health outcomes.

Early marriage remains a significant issue in Indonesia, particularly among adolescents, and has serious implications for reproductive health. This community service activity aimed to increase students' knowledge about the impact of early marriage on reproductive health. The activity was conducted at Etislandia Senior High School Medan with 43 participating students. The method used was counseling through lectures, discussions, and question-and-answer sessions, accompanied by pre-test and post-test evaluations. The results showed a significant increase in students' knowledge, with the average pre-test score of 54.2 rising to 85.6 in the post-test. Students showed high enthusiasm during the session and were able to identify various risks of early marriage, including reproductive tract infections, cervical cancer risk, and maternal mortality. This activity has implications for the importance of reproductive health education as a preventive effort against early marriage

This study aims to analyze the impact of nickel mining activities on the religious life of the community in West Kabaena District, Bombana Regency. The research employed a qualitative method with a descriptive approach to obtain an in-depth understanding of the social and religious changes occurring within the community. Data were collected through interviews, observations, and documentation involving religious leaders, community leaders, youth representatives, and mining workers. The collected data were analyzed through data reduction, data display, and conclusion drawing. The findings indicate that nickel mining activities have not diminished the community’s understanding of environmental stewardship as a religious responsibility. However, increasing economic dependence on the mining sector has gradually reduced public concern for environmental preservation. In the religious sphere, mining activities have contributed positively by supporting the construction and improvement of worship facilities and religious programs. Nevertheless, work-related demands have reduced the participation of some community members in religious activities. Furthermore, mining activities have affected social solidarity within the community. Values such as brotherhood, mutual cooperation, and social care remain preserved, although changes in social interaction patterns and widening economic disparities have become increasingly apparent. The study concludes that nickel mining activities generate both positive and negative impacts on the religious life of the West Kabaena community. Therefore, balanced policies integrating economic development, environmental sustainability, and religious values are essential to promote sustainable community welfare and strengthen social harmony.

 Toxic work environments are becoming an issue that is getting more and more attention in human resource management because of its destructive impact on the psychological well-being of employees and organizational stability. Unhealthy interpersonal relationships, authoritarian leadership, bullying, and recurrent disrespectful behavior create a work atmosphere full of stress and uncertainty. This condition not only triggers work stress, anxiety, and emotional exhaustion, it further exacerbates these challenges, as high work demands and a lack of work-life balance make employees, especially Generation Z, increasingly vulnerable to mental health disorders. This study aims to analyze the influence of toxic work environments on employees' mental health as well as its impact on the intention to quit their jobs. The method used is a literature study with a qualitative approach, analyzing relevant scientific articles. The results of the study showed that a toxic work environment characterized by violence, bullying, tyrannical leadership, unfriendliness, and exclusion had a significant effect on the increase in work stress, psychological pressure, work stress and intention to quit work. Toxic leadership is the main factor in forming an unhealthy work culture. Social support, especially from supervisors, plays a protective role as a protective factor that mediates these negative relationships. Generation Z was found to be more sensitive to injustice and rights violations in the workplace. The study concludes that organizations need to prioritize psychological safety, implement supportive leadership, and provide tangible organizational policies and support to maintain employees' mental health and reduce work stress rates for long-term organizational sustainability.

Keamanan dan kesehatan di tempat kerja adalah salah satu hal penting dalam membentuk suasana kerja yang aman, terutama bagi pekerja bongkar muat (TKBM) yang menghadapi risiko kecelakaan kerja yang cukup besar. Pemakaian Alat Pelindung Diri (APD) yang memenuhi standar merupakan salah satu langkah untuk mencegah terjadinya kecelakaan kerja di area pelabuhan. Namun, hasil pengamatan di Pelabuhan Tenau menunjukkan masih ada pekerja yang mengenakan APD tidak sesuai standar SNI dan tidak menggunakan APD secara lengkap saat bertugas. Studi ini bertujuan untuk mengevaluasi dampak pendidikan penggunaan APD terhadap pengetahuan keselamatan kerja pada pekerja bongkar muat (TKBM) di Pelabuhan Tenau. Penelitian ini mengaplikasikan metode kuantitatif dengan desain pre-eksperimental yang menggunakan pendekatan one group pre-test dan post-test. Sampel penelitian terdiri dari 28 responden dengan alat penelitian berupa kuesioner yang berisi 10 pertanyaan. Hasil penelitian menunjukkan bahwa sebelum mendapatkan edukasi, rata-rata responden berhasil menjawab dengan benar 6 pertanyaan (60%) dan memberikan jawaban salah pada 4 pertanyaan (40%). Setelah mendapatkan edukasi, hasil post-test menunjukkan peningkatan pengetahuan di mana sebagian besar responden dapat menjawab dengan benar sebanyak 9 pertanyaan (90%) dan jawaban salah berkurang menjadi 1 pertanyaan (10%). Berdasarkan hasil studi, dapat disimpulkan bahwa pelatihan penggunaan APD berdampak pada peningkatan pengetahuan keselamatan kerja bagi tenaga kerja bongkar muat (TKBM). Sehingga, diperlukan pengawasan dan pendidikan secara berkala mengenai pemakaian APD yang memenuhi standar SNI untuk meningkatkan keselamatan kerja di area pelabuhan.  

Artikel ini membahas hubungan antara pikiran dan realitas melalui kajian filsafat kognitif, serta implikasinya terhadap pemahaman manusia. Filsafat kognitif, yang mengintegrasikan elemen-elemen filsafat, psikologi, dan ilmu kognitif, memberikan perspektif baru dalam memahami bagaimana manusia berinteraksi dengan dunia nyata. Artikel ini mengulas berbagai teori kognitif yang mempengaruhi pemahaman kita terhadap realitas, serta bagaimana persepsi, interpretasi, dan pengalaman membentuk cara kita mengerti dunia. Selain itu, implikasi dari kajian ini terhadap bidang-bidang seperti etika, pendidikan, dan perkembangan teknologi juga dibahas, dengan fokus pada dampak terhadap kesadaran dan pengambilan keputusan manusia.

Filsafat dan etika bisnis memiliki peran penting dalam mengarahkan korporasi untuk bertindak dengan mempertimbangkan dampak sosial dan lingkungan dari keputusan bisnis yang diambil. Dalam konteks global yang terus berkembang, perusahaan-perusahaan dihadapkan pada tantangan besar untuk tidak hanya mengejar keuntungan finansial, tetapi juga untuk memenuhi tanggung jawab sosial mereka. Namun, ketidaksesuaian antara tanggung jawab sosial dan praktik korporasi yang terjadi dalam banyak kasus, mengindikasikan adanya celah dalam pemahaman dan penerapan etika bisnis yang efektif (Carroll, 2020). Tujuan dari penelitian ini adalah untuk mengkaji sejauh mana filosofi etika bisnis dapat berperan dalam menyelaraskan tanggung jawab sosial dengan praktik korporasi, serta mengeksplorasi model-model yang dapat diadopsi oleh perusahaan untuk menjembatani ketimpangan tersebut. Penelitian ini menggunakan pendekatan kualitatif dengan analisis literatur dan studi kasus sebagai metodologi. Hasil dari penelitian ini diharapkan dapat memberikan kontribusi bagi pengembangan teori etika bisnis yang lebih aplikatif dalam dunia korporasi, dengan menekankan pentingnya integrasi nilai-nilai sosial dalam strategi bisnis jangka panjang.

Environmental-based diseases remain a major public health issue associated with unsafe drinking water, inadequate sanitation, poor hygiene behavior, improper household waste management, and unsafe domestic wastewater disposal. Community-Based Total Sanitation, known in Indonesia as Sanitasi Total Berbasis Masyarakat or STBM, is a community empowerment approach designed to change hygiene and sanitation behavior through five pillars. This article aims to develop an STBM program planning design and an impact evaluation model for reducing environmental-based diseases, particularly diarrhoeal disease. This study used a narrative review method by analyzing national regulations, official guidelines, global WASH reports, and recent scientific literature. The proposed program design includes situation analysis, multisectoral advocacy, community triggering, household mentoring, strengthening sanitation facilities, monitoring, verification, and impact evaluation. The evaluation model uses process, output, outcome, and impact indicators, with diarrhoea incidence as the main measurable health indicator. The findings indicate that an integrated STBM program supported by community participation, valid baseline data, and periodic evaluation can strengthen the prevention of environmental-based diseases. This article recommends implementing STBM as a sustainable community-based public health intervention rather than a short-term sanitation activity. 

Perundungan di sekolah menengah pertama sering kali tidak muncul sebagai agresi verbal yang terang-terangan, melainkan tersembunyi dalam candaan yang telah menjadi norma di kalangan remaja. Bentuk dominan yang ditemukan adalah ejekan yang melibatkan nama orang tua siswa. Penelitian ini bertujuan untuk meneliti alasan di balik penggunaan ejekan nama orang tua sebagai candaan dalam interaksi remaja, serta memaknainya sebagai bentuk kekerasan simbolik dalam bullying verbal. Penelitian ini menggunakan pendekatan kualitatif dengan metode fenomenologis. Data diperoleh melalui wawancara mendalam dengan guru Bimbingan dan Konseling serta peserta didik, observasi langsung terhadap interaksi siswa di sekolah, dan dokumentasi pendukung. Hasil penelitian mengungkap bahwa pelaku memandang ejekan nama orang tua sebagai humor dan sarana membangun kedekatan sosial, namun korban mengalami dampak psikologis yang serius, seperti rasa malu, sedih, takut, dan ketidaknyamanan di lingkungan sekolah. Fenomena ini diperkuat oleh dinamika kelompok sebaya, agresi relasional, serta normalisasi bahasa yang dilegitimasi melalui respons lingkungan. Kesimpulan penelitian ini menyatakan bahwa ejekan nama orang tua adalah manifestasi kekerasan simbolik yang dinormalisasi dalam budaya pergaulan remaja, namun kerap luput dari perhatian institusional, sehingga memerlukan perhatian mendalam dalam layanan bimbingan dan konseling di sekolah.

The improvement of village road infrastructure plays an important role in enhancing community mobility and supporting local socioeconomic development. This study aims to analyze changes in mobility conditions before and after road improvement, explore community perceptions and experiences, identify changes in activity and economic patterns, and examine factors that support or hinder mobility optimization in Trayeman Village, Slawi District, Tegal Regency. A mixed-method approach was employed involving 98 respondents selected from a population of 5,229 residents using the Slovin formula with a 10% margin of error, along with 15 key informants for qualitative data collection. Data were gathered through observations, in-depth interviews, documentation studies, and Likert-scale questionnaires. Quantitative data were analyzed descriptively, while qualitative data were examined using the Miles and Huberman interactive analysis model. The findings indicate that road improvement has significantly enhanced community mobility, with an overall mean score of 3.89, categorized as high. Access to services recorded the highest score (4.06), followed by economic mobility (4.00) and social mobility (3.99). Community perceptions were largely positive, viewing the improved road as a catalyst for development and improved accessibility. Road improvement also encouraged broader economic opportunities, lower transportation costs, business growth, and increased income. Supporting factors included private vehicle ownership and supportive village policies, whereas high fuel prices, limited transportation options, and uneven local road conditions remained major challenges. Further improvements in supporting infrastructure and transportation services are recommended to maximize mobility benefits.

Car Free Night (CFN) activities, which are held periodically in urban public spaces, have become one of the local government's strategies to support emission reduction and empower Micro, Small, and Medium Enterprises (MSMEs). This study aims to analyze the economic impact of CFN implementation on MSMEs in the handicraft sector in Sumbawa Regency. The method used is a mixed methods approach through a quantitative survey of 30 craft MSME actors and in-depth qualitative interviews with five key informants from government agencies, business actors, and visitors. The results show that the implementation of CFN has a positive impact on increasing MSME turnover by an average of 30-40% per event, opening up new market access, and strengthening the existence of local culture through regional craft products. However, the challenges faced include limited production capacity, suboptimal digital marketing, and dependence on physical events. Therefore, sustainable policy interventions are needed in the form of business management training, integrated digital promotion, and MSME support facilities in public spaces. This study reinforces previous findings that creative public spaces such as CFN contribute significantly to local economic growth.

This research aims to analyze the implications of the transition in lease accounting standards to PSAK 73 on tax efficiency levels and net income structures within the retail industry, focusing on PT Mitra Adiperkasa Tbk as case studies. Employing a descriptive quantitative method, this research compares financial statement data from the 2017-2024 period to evaluate shifts before and after the regulation's enforcement. The results reveal that the implementation of PSAK 73 successfully improved corporate tax efficiency, characterized by a decrease in the Effective Tax Rate (ETR) below the statutory corporate tax rate. This was achieved by leveraging temporary differences that resulted in the recognition of deferred tax assets, providing a strategic advantage in the form of tax deferral. On the other hand, the application of this standard caused significant pressure on net profit during the initial transition phase due to the front-loading expense pattern derived from right-of-use asset depreciation and lease liability interest.