Publication Search

This study aims to analyze the phenomenon of tax burden, tax compliance, and tax-saving strategies and their influence on business survival strategies in Indonesia’s retail and trade sector amid the economic slowdown in 2026. Indonesia’s economic growth declined to 4.2% in the first quarter of 2026 from 5.1% in the previous year, creating considerable pressure on business sustainability, particularly in the retail and trade sector. This research employed a quantitative approach using a survey method involving 120 retail and trade business owners located in Jakarta, West Java, and Banten. Respondents were selected through purposive sampling. Data were collected using a structured questionnaire that met validity and reliability requirements and were analyzed using multiple linear regression with SPSS version 26 after fulfilling the classical assumption tests. The results indicate that tax burden (B = 0.287; p < 0.001), tax compliance (B = 0.341; p < 0.001), and tax-saving strategies (B = 0.398; p < 0.001) each have a positive and significant effect on business survival strategies, both individually and simultaneously. The F-test (F = 62.847; p < 0.001) confirms the overall significance of the regression model, while the coefficient of determination (R² = 0.621) shows that the three independent variables explain 62.1% of the variance in business survival strategies. These findings suggest that effective tax management, combined with the lawful utilization of tax incentives, plays a crucial role in strengthening business resilience and ensuring the sustainability of retail and trade businesses during periods of economic uncertainty.

Studi ini menganalisis elemen desain dan semiotika visual konten Instagram pada akun @disparekrafpora_gorontaloprov milik Dinas Pariwisata, Ekonomi Kreatif, Pemuda, dan Olahraga Provinsi Gorontalo sebagai media komunikasi visual dalam membangun identitas pariwisata daerah. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan metode semiotika Roland Barthes pada tiga tingkat makna: denotasi, konotasi, dan mitos. Objek penelitian adalah konten visual pada akun Instagram dengan 1.989 unggahan dan 5.643 pengikut per Mei 2026, yang dipilih secara purposif berdasarkan kategori foto destinasi alam, infografis promosi, dan konten budaya/agama. Analisis berfokus pada elemen desain termasuk tipografi, warna, tata letak, dan fotografi. Hasil penelitian menunjukkan bahwa konten secara konsisten menggunakan palet warna hijau-putih yang mewakili alam Gorontalo, tipografi sans-serif yang berani yang memproyeksikan modernitas, dan fotografi destinasi (pantai, air terjun, hiu paus, Masjid Baiturrahim) yang membentuk narasi mitologis Gorontalo sebagai surga tersembunyi dan 'Serambi Madinah' Sulawesi. Elemen-elemen desain ini bekerja secara sinergis untuk membangun identitas pariwisata Gorontalo di ruang digital.

Islamic boarding schools (pesantren) are no longer viewed solely as religious educational institutions but also as socio-economic entities that play a strategic role in community empowerment and the development of the Islamic economy. The emergence of various pesantren business units, including Islamic cooperatives, Islamic microfinance institutions, agribusinesses, and service enterprises, reflects the transformation of pesantren into productive and economically independent institutions. However, many pesantren continue to face challenges in achieving economic sustainability, including weak governance systems, limited managerial professionalism, inadequate human resources, and excessive dependence on charismatic leadership. This study aims to develop a conceptual model of pesantren business governance based on Islamic governance principles to achieve institutional economic sustainability. Using a qualitative approach and library research method, this study analyzes relevant literature on pesantren economics, Islamic governance, sustainability, and risk management. The findings indicate that sustainable pesantren economic development requires the integration of Islamic governance values, namely amanah (trustworthiness), transparency, justice, and maslahah (public benefit), with modern management systems and comprehensive risk management practices. The study proposes a conceptual governance framework linking pesantren resources, sharia governance, professional management, and risk mitigation as key determinants of economic independence and institutional sustainability. This framework is expected to provide strategic guidance for strengthening pesantren-based economic development in a sustainable and socially beneficial manner.

Exports as a component of international trade contribute significantly to the development and growth of a country’s economy. In Indonesia, export activities are considered one of the key drivers in increasing national economic performance. This research seeks to evaluate the role of Indonesia’s exports to the United States within the Harmonized System (HS) Code 71 commodity classification, encompassing pearls, gemstones, precious metals, and jewelry products, in influencing Indonesia’s economic growth as reflected by Gross Domestic Product (GDP) at constant prices.The analysis focuses on three specific commodity groups: Pearls and Precious Stones (HS 71.01–71.05), Precious Metals and Metals Clad with Precious Metals (HS 71.06–71.12), and Jewelry and Related Articles (HS 71.13–71.18). A descriptive quantitative research design was employed, utilizing secondary time-series data collected for the 2015–2024 period. Data sources included the Indonesian Central Bureau of Statistics (BPS) and Trade Map. To assess the relationship between variables, this study adopted multiple linear regression analysis accompanied by classical assumption testing and hypothesis testing using both t-test and F-test procedures. The empirical findings demonstrate that export performance within the HS Code 71 category underwent considerable fluctuations throughout the observation period, reaching its peak in 2024.Furthermore, the statistical results indicate that each commodity sub-category contributes differently and exerts varying effects on Indonesia’s real GDP, both individually and collectively. The outcomes of this research are expected to provide useful references for government institutions in developing trade cooperation strategies and policy decisions, while also supporting business actors in strengthening the international competitiveness of Indonesian products.

Limbah kulit Jeruk peras , yang sering dibuang dan menimbulkan masalah lingkungan, sebenarnya memiliki potensi besar untuk dimanfaatkan kembali. Kulit Jeruk peras  mengandung minyak atsiri yang dapat diolah menjadi reed diffuser, pengharum ruangan alami yang ramah lingkungan. Namun, pengetahuan masyarakat tentang pemanfaatan kulit Jeruk peras  masih terbatas. Siswa SMA, sebagai generasi muda yang sedang mempersiapkan diri untuk dunia kerja atau wirausaha, dapat memainkan peran penting dalam mengembangkan inovasi ini. Melalui pendidikan dan pelatihan, siswa SMA dapat mempelajari proses pembuatan reed diffuser dari kulit Jeruk peras , mulai dari ekstraksi minyak atsiri hingga pengemasan produk. Hal ini tidak hanya melatih keterampilan teknis dan kreativitas, tetapi juga membuka peluang kewirausahaan. Pemanfaatan kulit Jeruk peras  untuk reed diffuser sejalan dengan prinsip ekonomi sirkular dan pembangunan berkelanjutan, yang menekankan pemanfaatan sumber daya secara efisien. Dengan menguasai keterampilan ini, siswa SMA dapat berkontribusi dalam mengurangi limbah organik sekaligus menciptakan produk bernilai ekonomi tinggi. Ini juga mendukung visi pendidikan SMA untuk menciptakan lulusan yang kompeten, kreatif, dan siap bersaing di dunia kerja. Pengabdian masyarakat kali ini dilaksanakan di SMA Islam 1 Surakarta, Kota Surakarta.

The development of digital technology has driven significant economic transformation in various countries, including Muslim countries. Economic digitalization offers various opportunities, such as increased transaction efficiency, expanded market access, and strengthened financial inclusion. However, this development also presents various challenges, such as low Islamic financial literacy, the risk of technology misuse, and the emergence of economic practices inconsistent with Islamic principles. This study aims to analyze the role of Islamic economic values ​​in supporting the economic resilience of communities in Muslim countries in the digital era. The study used a descriptive qualitative approach with library research methods. Data were obtained from various literature sources, such as scientific journals, books, academic articles, and reports relevant to Islamic economics, economic resilience, and the digital economy for the 2021–2026 period. Data analysis was conducted using content analysis techniques through the stages of data reduction, data presentation, and drawing conclusions. The results show that Islamic economic values, such as justice, honesty, trustworthiness, and the prohibition of riba (usury), gharar (gharar), and maysir (gambling), play a crucial role in creating more transparent, ethical, and sustainable digital economic activities. Furthermore, the development of Sharia-compliant fintech, Sharia-compliant digital financial services, and Sharia-compliant business platforms also supports increased financial inclusion and community economic resilience. Therefore, integrating digital technology and Islamic economic values ​​can be a strategy for strengthening the economic resilience of communities in Muslim countries.

The Society 5.0 era brings major changes in various aspects of life, including the economic and financial systems. The integration of digital technologies such as Artificial Intelligence (AI), the Internet of Things (IoT), Big Data, and Financial Technology (Fintech) has created both opportunities and challenges for the development of the sharia economy. This article aims to: (1) analyze the challenges of the sharia economy in the Society 5.0 era, (2) identify opportunities that can be utilized to strengthen the sharia economy, and (3) formulate strategies for strengthening the sharia economy based on digital transformation and the maqashid sharia. This research uses a qualitative approach through literature study (library research) by analyzing various journals, books, reports of sharia financial institutions, and relevant official documents. The results show that the sharia economy faces challenges in the form of low sharia financial literacy, limited human resources, unequal access to technology, and regulations that are not yet fully adaptive to digital developments. However, Society 5.0 also opens up significant opportunities through the development of Islamic Fintech, the digitalization of the halal industry, the optimization of digital zakat and waqf, and the strengthening of Islamic financial inclusion. Therefore, strategies to strengthen the Islamic economy need to be implemented through increasing Islamic digital literacy, developing an Islamic Fintech ecosystem, strengthening Governance based on the principles of Islamic principles (maqasid) and synergy between the government, academia, industry, and the community.

This research aims to analyze the gap between the profit-sharing principle as the normative foundation of Islamic economics and the risk management practices applied in sharia cooperatives, considering the ongoing inconsistencies in the implementation of the risk-sharing principle. The research method employs a qualitative approach thru literature study with thematic and comparative analysis techniques on relevant academic literature. The results and discussion indicate that sharia cooperatives tend to adopt a conventional risk management paradigm oriented toward institutional stability, thereby triggering the dominance of non-profit-sharing contracts and the shift of the concept of risk sharing to risk shifting in operational practices. The gap is influenced by structural factors, including limitations in managerial capacity, information asymmetry, potential moral hazard, and pressures of institutional sustainability. This study concludes that the risk management practices of sharia cooperatives do not fully reflect the principles of Islamic economics, thus necessitating a reconstruction of a more integrative and contextual risk management model. As a suggestion, sharia cooperatives need to develop a risk management framework based on risk sharing that is adaptive to operational risks without disregarding the values of justice and partnership as the main characteristics of Islamic economics.

This study examines the implementation of Environmental, Social, and Governance (ESG) principles as a sustainability instrument for consumer cooperatives from the perspective of Islamic economics. Consumer cooperatives, as people-based economic institutions, face significant challenges in maintaining sustainability amid rapid economic transformation and increasing demands for corporate accountability. ESG, as a global framework for measuring sustainability performance, is considered relevant to the values of Islamic economics which emphasize justice, transparency, social benefit, and environmental responsibility. This research uses a qualitative approach through literature study and document analysis to formulate a conceptual model of ESG implementation in consumer cooperatives based on Islamic economic principles. The findings show that ESG dimensions are in line with maqashid al-syariah, namely the protection of religion, life, intellect, lineage, and property. Environmental aspects correlate with the stewardship principle of khalifah fil ardh, while social aspects align with the concept of takaful ijtima’i, and governance reflects the values of amanah and shura. This study offers a conceptual framework for integrating ESG within the cooperative institutional governance system as a strategic step toward sustainable and equitable economic development.

The fishermen's community in Tapak Village, Tugurejo Subdistrict, Semarang faces persistent economic vulnerability driven by fluctuating income, low financial literacy, and exposure to illegal online lending and digital financial fraud. This community service program aimed to strengthen the economic resilience of fishermen's families through participatory financial literacy education. Using a participatory-interactive approach involving coastal community members, the program delivered comprehensive financial literacy training tailored to the needs of coastal communities. Program effectiveness was measured through pre-test and post-test instruments. Results showed significant improvements in participants' understanding of cash flow recording, ability to differentiate needs from wants, household budget planning, and capacity to identify illegal online lending characteristics. This program confirms that context-based participatory education is effective in enhancing the financial capacity and resilience of coastal communities.

ASI eksklusif merupakan pemberian Air Susu Ibu (ASI) tanpa tambahan makanan maupun minuman lain sejak bayi lahir hingga usia 6 bulan, kecuali obat dan vitamin. Setelah usia 6 bulan, pemberian ASI dilanjutkan bersama makanan pendamping ASI (MP-ASI) hingga usia 2 tahun. Penelitian ini bertujuan mengetahui  pemberian ASI eksklusif dan ASI lanjutan sampai usia 2 tahun di wilayah kerja Puskesmas Poasia Kota Kendari. Penelitian ini menggunakan metode kualitatif dengan pendekatan fenomenologi. Informan terdiri dari 6 ibu menyusui berusia 6-24 bulan, 1 bidan,1 kader dan 3 suami yang dipilih menggunakan teknik snowball sampling. Pengumpulan data dilakukan melalui wawancara mendalam, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa Antecedent, ibu memiliki pengetahuan mengenai ASI eksklusif dan ASI lanjutan hingga usia 2 tahun. Faktor pekerjaan memengaruhi praktik pemberian ASI, terutama pada ibu bekerja yang harus memerah dan menyimpan ASI. Dukungan keluarga, khususnya suami menjadi faktor penting dalam memberikan bantuan selama proses menyusui. Selain itu, dukungan petugas kesehatan melalui edukasi mengenai pemberian ASI ekslusif dan ASI lanjutan. Behavior, ibu memberikan ASI eksklusif selama 6 bulan dan melanjutkan ASI bersama MP-ASI. Proses menyusui dilakukan sesuai kebutuhan bayi dengan frekuensi sekitar 8–10 kali per hari dan durasi sekitar 10–15 menit setiap sesi. Namun, beberapa ibu mengalami produksi ASI yang tidak keluar sehingga beralih menggunakan susu formula. Consequence, pemberian ASI memberikan dampak positif peningkatan daya tahan tubuh bayi, serta menghemat ekonomi keluarga. Namun, ibu juga mengalami dampak negatif seperti kelelahan, puting lecet dan payudara bengkak.

The rapid development of digital service platforms, particularly online motorcycle taxi services, has transformed modern economic transaction patterns, where the relationship between drivers and consumers is categorized as an ijarah (service lease) contract. However, in practice, various forms of breach of contract (wanprestasi) frequently occur and potentially harm one of the parties. This study aims to analyze the concept of the ijarah contract, identify the forms of wanprestasi, and review them based on Sharia Economic Law principles. This qualitative normative research employs a literature-based approach, utilizing secondary data from classical fiqh books, DSN-MUI fatwas, the Indonesian Civil Code, and reputable academic journals, which are analyzed descriptively-analytically. The findings reveal that breaches occur in three typologies: unilateral cancellation by consumers (ta'addi), negligence and fictitious account manipulation by drivers (taqshir and tadlis), and disproportionate cancel fee policies by platforms, indicating structural dzulm. From a sharia perspective, the settlement of wanprestasi requires compensation (ta'widh) calculated based on actual loss without riba elements, while classifying technical obstacles as force majeure under a fault-based liability approach. This study implies the need to reconstruct the digital ecosystem so that it is not only formally valid but also enforces substantive justice based on maslahah (public interest), al-‘adl (justice), mas,uliyyah (responsibility), and tawazun (proportional balance)

Latar Belakang: Kehilangan seluruh gigi (complete edentulism) dapat menyebabkan gangguan fungsi mastikasi, fonetik, estetika, serta menurunkan kualitas hidup dan kepercayaan diri pasien. Gigi tiruan lengkap (GTL) berbahan resin akrilik masih menjadi pilihan rehabilitasi yang banyak digunakan karena memiliki sifat estetik yang baik, mudah dimanipulasi, dan relatif ekonomis. Laporan Kasus: Seorang pasien perempuan berusia 42 tahun datang ke Rumah Sakit Gigi dan Mulut Soelastri Surakarta dengan keluhan kehilangan seluruh gigi pada rahang atas dan rahang bawah sejak tiga tahun yang lalu. Pasien mengalami kesulitan mengunyah, berbicara, dan merasa kurang percaya diri terhadap penampilannya. Pemeriksaan klinis menunjukkan kondisi edentulous lengkap pada kedua rahang disertai penurunan dimensi vertikal wajah. Rencana perawatan berupa pembuatan gigi tiruan lengkap berbahan resin akrilik heat-cured. Tahapan perawatan meliputi pencetakan anatomis dan fisiologis, pembuatan sendok cetak individual, pencatatan hubungan rahang, penyusunan gigi tiruan, try-in, insersi, serta evaluasi pasca pemasangan. Hasil: Setelah pemasangan gigi tiruan lengkap, diperoleh retensi dan stabilisasi yang baik, oklusi yang harmonis, serta perbaikan fungsi mastikasi, fonetik, dan estetika. Pada evaluasi satu minggu pasca-insersi, pasien tidak mengeluhkan rasa sakit maupun ketidaknyamanan, kondisi jaringan pendukung dalam keadaan sehat, dan pasien menyatakan puas terhadap hasil perawatan. Kesimpulan: Rehabilitasi pasien edentulous lengkap menggunakan gigi tiruan lengkap resin akrilik memberikan hasil klinis yang baik dalam mengembalikan fungsi pengunyahan, bicara, dan estetika. Keberhasilan perawatan dipengaruhi oleh ketepatan prosedur klinis, kualitas pembuatan gigi tiruan, serta kerja sama yang baik antara dokter gigi dan pasien.

Penelitian ini bertujuan untuk menganalisis pengaruh inflasi, suku bunga Federal Funds Rate (The Fed), dan pertumbuhan ekonomi Indonesia terhadap Indeks Harga Saham Gabungan (IHSG) selama periode 2005–2025. Penelitian menggunakan pendekatan kuantitatif dengan memanfaatkan data sekunder berbentuk deret waktu (time series) tahunan. Analisis dilakukan menggunakan metode regresi linear berganda dengan bantuan perangkat lunak IBM SPSS Statistics. Sebelum dilakukan estimasi model, terlebih dahulu dilakukan pengujian asumsi klasik yang meliputi uji normalitas, multikolinearitas, autokorelasi, dan heteroskedastisitas untuk memastikan bahwa model regresi memenuhi persyaratan statistik. Pengujian hipotesis dilakukan melalui uji F untuk menguji pengaruh variabel independen secara simultan, uji t untuk menganalisis pengaruh masing-masing variabel secara parsial, serta koefisien determinasi (R²) untuk mengukur kemampuan model dalam menjelaskan variasi IHSG. Hasil penelitian menunjukkan bahwa model regresi telah memenuhi seluruh asumsi klasik sehingga layak digunakan dalam analisis. Pengujian simultan membuktikan bahwa inflasi, suku bunga The Fed, dan pertumbuhan ekonomi secara bersama-sama berpengaruh signifikan terhadap IHSG. Sementara itu, hasil uji parsial menunjukkan bahwa hanya suku bunga The Fed yang berpengaruh negatif dan signifikan terhadap IHSG, sedangkan inflasi dan pertumbuhan ekonomi tidak menunjukkan pengaruh yang signifikan secara statistik. Nilai koefisien determinasi sebesar 52,4% mengindikasikan bahwa variasi IHSG dapat dijelaskan oleh ketiga variabel independen dalam model, sedangkan 47,6% sisanya dipengaruhi oleh faktor lain di luar penelitian. Temuan ini diharapkan dapat menjadi referensi bagi investor maupun pembuat kebijakan dalam memahami pengaruh kondisi makroekonomi terhadap dinamika pasar modal Indonesia.

This community service initiative aims to enhance the knowledge and skills of the residents of Ilih Village, Damer District, Southwest Maluku Regency, regarding the use of banana corms as a nutritious and cost-effective alternative food source. Banana corms have historically been underutilized and generally treated merely as agricultural waste. Through training and mentoring sessions, the community was educated on the nutritional content of banana corms, processing techniques, and business opportunities for home-based banana corm nugget production. The methods employed included outreach, demonstrations, hands-on nugget-making training, and an evaluation of the activity's outcomes. The results indicate a high level of community enthusiasm for the innovation of processing banana corms into nuggets. Following the activity, participants demonstrated increased knowledge regarding the utilization of local food ingredients, hygienic processing techniques, and the economic potential of the processed product. The banana corm nuggets offered a pleasant taste and appealing texture, and were well-received by the community. Furthermore, the product's low production cost suggests it could serve as a source of additional income for villagers. This initiative is expected to support local food security and improve community welfare through the development of food businesses based on local resources.

Penelitian ini bertujuan untuk menganalisis pengaruh investasi, konsumsi rumah tangga, dan pengeluaran pemerintah terhadap pertumbuhan ekonomi di Kabupaten Pamekasan tahun 2011–2025. Pertumbuhan ekonomi merupakan indikator penting dalam mengukur keberhasilan pembangunan daerah yang dipengaruhi oleh komponen pengeluaran agregat. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian eksplanatori dan memanfaatkan data sekunder time series yang diperoleh dari Badan Pusat Statistik Kabupaten Pamekasan. Analisis data dilakukan menggunakan regresi linier berganda dengan metode Newey-West Heteroscedasticity and Autocorrelation Consistent (HAC) Standard Errors. Hasil penelitian menunjukkan bahwa investasi, konsumsi rumah tangga, dan pengeluaran pemerintah secara simultan berpengaruh signifikan terhadap pertumbuhan ekonomi. Secara parsial, investasi berpengaruh positif dan signifikan terhadap pertumbuhan ekonomi, sedangkan konsumsi rumah tangga dan pengeluaran pemerintah tidak berpengaruh signifikan. Nilai koefisien determinasi menunjukkan bahwa 98,03% variasi pertumbuhan ekonomi dapat dijelaskan oleh variabel independen. Temuan ini mengindikasikan bahwa peningkatan investasi merupakan strategi penting dalam mendorong pertumbuhan ekonomi yang berkelanjutan di Kabupaten Pamekasan.

The increasing demand for electricity and high dependence on the utility power grid have driven the adoption of photovoltaic (PV) power generation as an environmentally friendly alternative energy source. This study aims to analyze the techno-economic feasibility of a load-sharing PV power generation system, focusing on technical analysis, operational costs, electricity bill savings, and environmental impacts. The research was conducted using quantitative methods to compare energy from photovoltaic generation and the grid, carbon emission calculations using an emission factor of 0,87 kgCO₂/kWh, and economic evaluation through parameters such as Net Present Value (NPV), Return on Investment (ROI), Cost of Energy (COE), and Payback Period (PP). The research results indicate that the photovoltaic panel generation system enables reducing utility grid energy consumption and reducing carbon emissions by 4,85 tons of CO₂ in 2024, increasing to 8,45 tons of CO₂ in 2025. The economic analysis indicates that the NPV value is not yet optimal; however, the ROI stands at 15%, the COE is Rp. 980.08/kWh, and the Payback Period is 6,56 years. The system is feasible for long-term investment. Overall, the implementation of the photovoltaic power plant demonstrates good potential in supporting carbon emission reduction, increasing the utilization of renewable energy, and reducing dependence on fossil-based energy.

Laporan Keuangan Pemerintah Daerah (LKPD) merupakan instrumen utama pertanggungjawaban pemerintah atas pengelolaan keuangan publik. Kualitasnya tidak hanya ditentukan oleh kepatuhan teknis terhadap Standar Akuntansi Pemerintahan (SAP) berbasis akrual berdasarkan PP No. 71 Tahun 2010, tetapi juga oleh nilai etika yang dipegang aparatur pemerintah. Penelitian ini menganalisis penerapan nilai kejujuran dan tanggung jawab dalam pelaporan keuangan Pemerintah Kota Medan serta kesesuaiannya dengan karakteristik kualitatif LKPD, yang diintegrasikan dengan nilai etika Kristiani. Metode yang digunakan adalah studi literatur dengan pendekatan kualitatif deskriptif, menganalisis data keuangan tahun anggaran 2022–2024. Hasil menunjukkan PAD tumbuh konsisten dari Rp2,23 triliun (2022) menjadi Rp2,44 triliun (2023) dan mencapai Rp2,77 triliun (2024), total realisasi pendapatan daerah mencapai Rp6,29 triliun (2024) dengan capaian 87,84 persen dari target anggaran, surplus APBD Rp36,57 miliar, dan opini Wajar Tanpa Pengecualian (WTP) dari BPK selama tiga tahun berturut-turut. Nilai kejujuran berkorelasi dengan karakteristik keandalan dan relevansi LKPD, sementara nilai tanggung jawab berkorelasi dengan keterbandingan dan kemudahan dipahami. Penguatan kapasitas SDM, SPIP, dan internalisasi nilai etika di tingkat SKPD/OPD tetap menjadi kebutuhan mendesak.

Pemurnian vitamin E dari berbagai sumber bahan alami dan limbah agroindustri terus berkembang seiring meningkatnya kebutuhan industri pangan, nutraseutikal, kosmetik, dan farmasi. Berbagai metode pemurnian telah diterapkan meliputi saponifikasi, ekstraksi menggunakan pelarut, dan distilasi molekuler. Studi ini mengkaji secara sistematis perkembangan metode pemurnian vitamin E dari berbagai sumber serta mengevaluasi keunggulan, keterbatasan, serta prospek penerapan teknologi yang lebih berkelanjutan. Penelusuran literatur dilakukan terhadap publikasi dalam 10 tahun terakhir yang diperoleh dari jurnal nasional dan internasional. Hasil kajian menunjukkan bahwa sumber alami vitamin E banyak terdapat pada minyak nabati, sedangkan sumber dari limbah agroindustri dengan kandungan vitamin E tertinggi diperoleh pada Palm Fatty Acid Distillate (PFAD). Kandungan vitamin E yang bervariasi tergantung dari jenis bahan baku, kondisi proses, dan metode pemurnian yang digunakan. Studi komparatif terkait potensi kandungan vitamin E pada bahan alam dan limbah agroindustri lokal Indonesia masih terbatas, khususnya yang mempertimbangkan variasi varietas genetik. Dari aspek teknik pemurnian, metode ekstraksi konvensional memerlukan beberapa tahapan proses sehingga perlu ditinjau dari sisi efisiensi operasional dan keekonomian. Hasil kajian menunjukkan penggunaan green solvent seperti ekstraksi dengan scCO2 dan DES yang berpotensi meningkatkan keamanan proses dan keberlanjutan lingkungan. Pengembangan metode pemurnian yang efisien, ekonomis, dan ramah lingkungan menjadi kunci dalam mendukung pemanfaatan berbagai sumber vitamin E secara berkelanjutan.

Perseroan Terbatas (PT) merupakan pilar utama hukum ekonomi Indonesia yang diatur dalam Undang-Undang Nomor 40 Tahun 2007 tentang Perseroan Terbatas (UUPT). Rapat Umum Pemegang Saham (RUPS) sebagai organ tertinggi perseroan memiliki kewenangan eksklusif yang pelaksanaannya dibebankan kepada Direksi. Permasalahan yang dikaji meliputi: (1) akibat hukum dari pelaksanaan RUPS yang tidak sah; (2) analisis atas pelaksanaan RUPS yang tidak sah berdasarkan Putusan Mahkamah Agung Nomor 773 PK/Pdt/2019; dan (3) tanggung jawab Direksi atas pelaksanaan RUPS yang tidak sah. Penelitian ini menggunakan metode yuridis normatif dengan sumber data sekunder berupa bahan hukum primer, sekunder, dan tersier. Hasil penelitian menunjukkan bahwa: (1) pelaksanaan RUPS yang tidak sah menimbulkan akibat hukum pada status keputusan, akta notaris, dan perbuatan hukum turunan, di mana cacat materiil mengakibatkan batal demi hukum, sedangkan cacat formil dapat dibatalkan melalui pengadilan; (2) analisis Putusan MA No. 773 PK/Pdt/2019 menunjukkan adanya ketidakpastian hukum akibat perbedaan penafsiran, menegaskan bahwa substansi lebih penting daripada formalitas, serta menjamin perlindungan hukum bagi pemegang saham yang dirugikan; dan (3) Direksi bertanggung jawab secara pribadi atas RUPS yang tidak sah dan tidak dapat berlindung pada badan hukum perseroan, serta tidak dapat menggunakan prinsip business judgment rule apabila terbukti melakukan pelanggaran hukum.