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Rapid urbanization, especially in developing countries, has worsened spatial inequality and environmental degradation, impacting vulnerable urban communities living in informal settlements with limited access to services and increased environmental risks. This study examines the role of spatial planning law in promoting social justice and environmental protection in urban areas, particularly for marginalized populations. While spatial planning laws have the potential to promote equity and sustainability, inconsistent enforcement and inadequate evaluation mechanisms reduce their effectiveness. Using a qualitative legal analysis approach, the research reviews statutory frameworks, urban planning documents, and case studies to assess the practical application of these laws. Findings show that integrating spatial planning laws with social justice and environmental sustainability principles can enhance the living conditions of vulnerable communities by ensuring equitable resource access and reducing exposure to environmental hazards. However, fragmented legal frameworks, weak enforcement, and a lack of participatory planning hinder their impact. Comparing with traditional urban planning, social justice-oriented spatial planning provides more sustainable outcomes by prioritizing equity and environmental protection. The study recommends policy reforms to strengthen law enforcement, encourage inclusive decision-making, and integrate social justice and sustainability into urban planning frameworks. Further research is needed to assess the long-term impacts and role of these laws in achieving equitable urban development.

This study aims to analyze the impact of business combinations through acquisition on the financial performance of PT Sarana Menara Nusantara Tbk. The research employs a descriptive quantitative approach, focusing on the acquiring firm in the Indonesian telecommunications infrastructure sector. The data used are secondary data obtained from the company’s annual financial statements for the period 2019–2023, sourced from the Indonesia Stock Exchange and the company’s official website. Financial performance is analyzed using Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), and Debt to Equity Ratio (DER) by comparing the periods before, during, and after the acquisition conducted in 2021. The results indicate that the acquisition exerted short-term pressure on asset efficiency and profitability, as reflected by the decline in ROA and NPM in the year of acquisition. However, in the post-acquisition period, the company demonstrated an improvement in operational performance, particularly in Net Profit Margin, suggesting that the economic benefits of the business combination gradually materialized. Meanwhile, fluctuations in ROE and DER reflect adjustments in the capital structure following the acquisition. These findings suggest that the success of an acquisition cannot be evaluated solely based on short-term financial performance but requires continuous assessment to capture its medium- and long-term effects. This study provides practical implications for management in formulating post-acquisition integration strategies and contributes empirically to the accounting and finance literature on business combinations in Indonesia.

This study explores the integration of customary law and government regulations in environmental protection, emphasizing the role of community perceptions in shaping effective legal frameworks. Marginal ecosystems, such as coastal areas, urban fringes, and sacred natural sites, often face vulnerability due to fragmented governance systems that fail to coordinate customary practices with formal legal structures. The research investigates how integrating local traditions and state regulations can enhance biodiversity conservation, improve community engagement, and ensure the long term sustainability of environmental management efforts. Findings reveal that when customary laws are formally recognized and incorporated into state regulations, they significantly enhance the legitimacy and effectiveness of conservation policies. Communities in regions like Bali, Indonesia, and Pacific Islands have shown that hybrid legal approaches, which respect traditional ecological knowledge, result in greater participation and trust in conservation activities. However, challenges such as administrative complexity, lack of standardized guidelines, and the need for adequate funding and support for community based governance hinder the full potential of this integration. The study highlights the importance of simplifying legal processes and fostering mutual understanding between customary practices and formal regulations to achieve successful ecosystem protection. This research emphasizes the need for policy reforms that ensure the inclusion of customary law in environmental governance frameworks, ultimately promoting a more inclusive, adaptive, and sustainable approach to managing marginal ecosystems.

This study aims to explore the contribution of Christian Religious Education in developing the character of people with disabilities, grounded in Jean Vanier’s perspective on inclusive community and human dignity. People with disabilities are often marginalized due to persistent social stigma, which limits their access to education, meaningful participation, and employment opportunities, particularly within faith-based educational contexts. Employing a qualitative research approach through an in-depth literature review, this study examines key concepts in Christian Religious Education, the characteristics and lived experiences of individuals with disabilities, and the challenges and strategies associated with inclusive educational practices. The findings indicate that Christian Religious Education can function as an effective empowerment framework by integrating spiritual formation with the development of social skills, self-confidence, and communal belonging. Based on Jean Vanier’s inclusive vision, the study highlights practical implications for local churches, Christian schools, and faith-based communities, such as fostering inclusive learning environments, implementing participatory pedagogical models, and strengthening community-based support systems for people with disabilities.Furthermore, reducing social stigma through value-based education and community engagement emerges as a critical strategy to enhance educational participation and social integration. These findings contribute to the discourse on inclusive Christian education and offer contextual strategies applicable to local academic and ecclesial settings in promoting the dignity and empowerment of people with disabilities.

The COVID-19 pandemic has increased public interest in investing, especially in the banking sector, which is known for its stability. However, many investors still lack an understanding of fundamental analysis. This study aims to examine the effect of Return on Asset (ROA), Return on Equity (ROE), and Net Profit Margin (NPM) on stock prices of banking companies listed on the Indonesia Stock Exchange during the 2011–2023 period. The research used a quantitative approach with purposive sampling and multiple linear regression analysis using SPSS. The results show that ROA has no significant effect on stock prices. In contrast, ROE has a significant negative effect, while NPM has a significant positive effect on stock prices. These findings indicate that investors tend to consider net profit margins more than asset efficiency, and that high ROE may be perceived as a signal of high leverage risk. This research is expected to provide insights for investors in assessing banking performance before making investment decisions.

The evolution of modern civil procedural law demands dispute resolution mechanisms that are responsive, efficient, and substantively just. In this context, Alternative Dispute Resolution (ADR) particularly mediation and arbitration has transformed from a supplementary option into a central instrument within Indonesia’s dispute resolution architecture. This study aims to analyze the development of ADR from the perspective of modern civil procedural law, focusing on the normative status and practical efficiency of mediation and arbitration as pre-litigation mechanisms. The research employs a normative-juridical approach, analyzing primary legal sources (legislation, Supreme Court Regulations [PERMA], court decisions) and secondary sources (scholarly journals, books, policy documents). The findings indicate that mediation has been mandatorily integrated into civil procedure through PERMA No. 1 of 2016, functioning as a court-facilitated pre-litigation stage, while arbitration operates as a consensual out-of-court mechanism under Law No. 30 of 1999. Both mechanisms demonstrate clear efficiency in terms of time (resolution within weeks to months), cost (minimal to predictable), and the ability to preserve parties’ relationships through collaborative processes and procedural confidentiality. Nevertheless, implementation challenges remain, particularly concerning the availability of qualified mediators and public perception of ADR. The study concludes that ADR is no longer a marginal alternative but an integral pillar of modern civil justice, aligning with principles of procedural efficiency and substantive justice.

This article examines the limitation of transparency within the Indonesian House of Representatives (DPR) during the formulation of the Job Creation Act (Law No. 11 of 2020) and its implications for legislative performance and public participation. Transparency represents a fundamental requirement in a democratic legal system as it ensures accountability, public oversight, and the legitimacy of legal products. However, the legislative process of the Job Creation Act demonstrated significant procedural issues, including inconsistent draft versions, restricted access to essential documents, accelerated deliberation, and the marginalization of meaningful public participation. This study highlights how these limitations hinder the public’s constitutional rights, weaken legislative oversight, and create asymmetrical power relations that enable elite dominance in policymaking. The lack of transparency also led to procedural defects acknowledged by the Constitutional Court, reflecting a systemic decline in democratic legislative practices. Using a normative juridical method supported by legislative analysis and doctrinal studies, this paper argues that the absence of transparency not only reduces the quality of participation but also erodes the legitimacy and accountability of the DPR. The findings emphasize the urgent need for open access to legislative documents, inclusive public consultation, and strengthened accountability mechanisms to ensure democratic and lawful policy making.  

This community-based program aims to strengthen the economic resilience of marginalized groups in Pakistan through a social entrepreneurship model that promotes inclusion, innovation, and long-term sustainable growth. The initiative responds to persistent socio-economic inequalities that limit opportunities for low-income populations, particularly women, youth, and rural communities. By integrating entrepreneurial training, financial literacy education, and community-based business incubation, the program equips participants with the skills needed to initiate and sustain micro-enterprises. The model emphasizes the use of local resources, socially responsible business practices, and community-led decision-making to ensure contextual relevance. Data collected through baseline assessments, participatory workshops, and post-program evaluations show significant improvement in participants’ entrepreneurial competencies, confidence, and engagement in local economic activities. Government officials, NGOs, and private-sector partners reported increased trust and willingness to collaborate with trained communities. Feedback from participants highlights enhanced motivation, improved financial knowledge, and stronger social networks. Overall, the program demonstrates that social entrepreneurship can be a powerful mechanism for inclusive economic development when combined with capacity building, community mobilization, and strategic partnerships. Findings offer insights for policymakers and academic researchers seeking scalable models to address marginalization and promote sustainable growth in Pakistan’s diverse socio-economic landscape.

This study examines how equity-driven curriculum design can catalyze transformative leadership within multicultural school systems. As global classrooms become increasingly diverse, traditional curricula often fail to address disparities experienced by marginalized learners. Through qualitative library research and content analysis, this study synthesizes theoretical, empirical, and policy-oriented perspectives to explore how culturally responsive curricula promote inclusive learning ecosystems. The findings highlight that equity-driven curriculum design requires not only the integration of diverse cultural perspectives but also the dismantling of hidden power structures embedded in instructional practices. Transformative leadership emerges as a crucial driver, demanding cultural competence, collaborative decision-making, and critical pedagogical reflection from school leaders. The study emphasizes that effective equity implementation depends on teacher empowerment, distributed leadership models, and coherent policy frameworks that align curriculum, assessment, and institutional values. Moreover, technology-enhanced learning, accessibility principles, and Universal Design for Learning strengthen equity outcomes in increasingly digital environments. Overall, this research underscores the interconnectedness of curriculum, leadership, and policy in fostering democratic, socially just educational systems that affirm students’ cultural identities, reduce achievement gaps, and empower communities. The study concludes that achieving equity requires systemic transformation grounded in cultural responsiveness, shared accountability, and continuous professional development.

Partial Denture (GTSL) is an ideal option for patients with missing teeth, with various materials such as thermoplastic nylon (flexible denture), acrylic resin, and metal. Heat-cured acrylic resin and thermoplastic nylon are the two most commonly used materials for denture bases. Denture bases must have sufficient mechanical strength to withstand chewing forces. Acrylic resin, made from polymethyl methacrylate, has become the gold standard in prosthodontics due to its affordability, ease of fabrication, and satisfactory functional results. However, acrylic resin tends to be rigid, brittle, and may cause soft tissue irritation. As an alternative, thermoplastic nylon offers high physical strength, resistance to heat and chemicals, as well as plastic and flexible properties. However, thermoplastic nylon tends to absorb water, change color, and is difficult to repair. Thermoplastic nylon-based dentures provide comfort, aesthetics, and good marginal adaptation, with less soft tissue irritation compared to acrylic resin dentures. Although both materials have comparable characteristics in terms of retention, stability, and durability, flexible dentures are more attractive to patients who prioritize comfort and aesthetics.

One of the factors that causes a company to grow is because of the maximum income or profit obtained. When raw material prices rise or there is an increase in labor and overhead costs , the company must incur higher costs to produce products. If this condition s not balanced with selling price adjustments, the profit margin will narrow and net profit will decrease. Net profit is a key indicator that reflects ai company's financial performance. Profit is a basic and important position of the financial overview that has various uses in various contexts, the definition of profit itself is the difference between expenses and income. The effect of production and sales costs on net profit at PT Unilever Indonesia Tbk during the period 2015 to 2022 reflects the complex phenomena faced by the company in carrying out its operations. During this period, PT Unilever faced various challenges organiting from market conditions, changes in rai material prices, and fluctuating consumer demand. The results of this study indicate that: (1) Production costs partially do not have ai significant effect on net profit, this is evidenced by ai significance value of 0.363 > 0.05. (2) Sales partally have ai significant effect on net profit, this is proven by ai significance value of 0.035 < 0.05. (3) Production and sales costs simultaneously haive ai significant effect on net profit, this is proven by ai significance value of 0.000 < 0.05. (4) The influence of the independent variables of production and sales costs on the dependent variable of net profit is 89.3%, while the remaining 10.7% is influenced by other factors outside this reseairch model.

This study aims to examine the effect of profitability ratios, namely Earnings per Share (EPS), Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE), on the stock price of PT Ciputra Development Tbk during the 2016–2023 period. The research employs a quantitative approach with a causal research design using secondary data derived from quarterly financial statements and stock closing prices published by the Indonesia Stock Exchange. The data were analyzed using multiple linear regression, supported by classical assumption tests, partial hypothesis testing (t-test), simultaneous testing (F-test), and the coefficient of determination (R²). The results show that EPS, NPM, and ROA do not have a significant effect on stock prices, while ROE has a positive and significant effect. Simultaneously, all profitability variables do not significantly influence stock prices. The coefficient of determination indicates that profitability ratios explain a relatively small proportion of stock price variation, suggesting that stock prices in the property sector are influenced more by external and market-related factors than by short-term profitability indicators. These findings imply that ROE is the most relevant profitability indicator for investors in assessing property sector stocks, while other profitability ratios play a limited role.

This study aims to analyze and evaluate the health level of PT Bank Mega Tbk during the 2016–2023 period using the Risk-Based Bank Rating (RGEC) method. This research employs a quantitative descriptive approach with an evaluative design. The data used are secondary data obtained from audited annual financial statements published by PT Bank Mega Tbk and the Indonesia Stock Exchange. The analytical method refers to regulatory provisions by Bank Indonesia and the Financial Services Authority, covering four assessment factors: Risk Profile (measured by Non-Performing Loan and Loan to Deposit Ratio), Good Corporate Governance (based on self-assessment reports), Earnings (measured by Return on Assets, Return on Equity, BOPO, and Net Interest Margin), and Capital (measured by Capital Adequacy Ratio). Each indicator is assessed according to regulatory criteria and integrated to determine the Composite Rating (PK). The results show that PT Bank Mega Tbk consistently achieved Composite Rating 1 (PK-1), categorized as “Very Healthy,” throughout the observation period. The Risk Profile, Capital, and most Earnings indicators demonstrate strong and stable performance, while Good Corporate Governance remains consistently in the “Healthy” category. However, the Return on Equity indicator shows relatively lower performance compared to other profitability ratios, indicating the need for more optimal utilization of equity. Overall, the findings confirm the bank’s strong financial resilience while highlighting managerial implications related to capital efficiency.

This study analyzes the effect of Bitcoin prices, the LQ45 Index, mutual fund net asset value (NAV), and the net profit margin (NPM) of gold mining companies on the price of gold as a safe haven asset within the context of the Indonesian financial market. Gold is often seen as a safe haven asset that is the primary choice of investors when economic uncertainty increases, but the relationship between gold and various other investment instruments still requires further study. This study uses a multiple linear regression method with a robust standard errors approach to analyze 420 monthly and quarterly data observations during the 2018-2022 period. The results of the study found that the price of Bitcoin and the NPM of gold mining companies had a significant positive influence on the price of gold, while the LQ45 Index had a significant influence effect. Meanwhile, the NAV of mutual funds showed a significant positive influence that was not in line with the initial hypothesis. These findings indicate that gold does not always function absolutely as a safe haven asset, as its role is contextual and still influenced by the dynamics of other investment instruments such as digital assets, stock markets, and mutual funds. The study's results make an important contribution to financial literature by proving that the safe haven characteristics of gold are complex and dynamic, so investors need to consider various factors and market conditions before allocating investments to gold as a hedging strategy in their portfolios.

Micro, Small, and Medium Enterprises (MSMEs) often face challenges in determining accurate production costs and setting appropriate selling prices, which can lead to inefficiency, low profit margins, and reduced business competitiveness. This community service program was conducted in Semarang City and involved 25 MSME participants from various sectors. The activity was carried out over one full-day training session, aiming to improve the financial and managerial capabilities of MSME owners through training on the calculation of Cost of Production (HPP) and the formulation of selling prices using effective pricing methods. The training was delivered through lectures, demonstrations, and practical exercises to ensure participants' understanding and ability to apply the concepts. As a result, participants were able to identify production cost components, calculate unit cost accurately, and set selling prices based on cost-plus pricing and market considerations. The program significantly enhanced MSME owners’ skills in making pricing decisions, leading to improved profitability and sustainability of their businesses. This training is expected to serve as a foundation for better financial planning and strategic decision-making within MSMEs.

In this era of digital disruption, Islamic banks face significant challenges in maintaining public trust. Despite growth in assets and market share, many believe that Islamic banks operatein much the same way as conventional banks, while financing marginsare often considered higher than conventional bank interest rates. This perception contributes to low public trust, declining interest in saving, and public hesitation in using Islamic financing products. This study aims to explore how entrepreneurialinnovation and internalization of da'wah values canbe strategies to rebuild public trust in Islamic banks. Using the library research method, this study analyzes secondary data from scientific journals, reports, andliterature related to Islamic banking, digital transformation, and Islamic managerial ethics Islam. The results of the study show that the integration of dakwah princip lessuch as transparency, fairness, and ethical management in entrepreneurial practicesand digital innovation can strengthen public trust andincrease the competitiveness of Islamic banks. This study provides theoretical and practical insights for Islamic banks to align digital innovation and business strategies with core Islamic values, there by supporting financial sustainability and social legitimacy.

Organic waste management at Yogyakarta International Airport (YIA) is still not optimal, even though organic waste production averages 1,264 kg per month. This community service activity aims to develop technological innovations through the utilization of eggshell waste and Black Soldier Fly (BSF) maggots into economically valuable pellet feed products. The activity was carried out from October 8 to 15, 2025, involving three workers from the Temporary Processing Site (TPS) of PT Angkasa Pura Indonesia YIA. The implementation methods included an initial survey, education, demonstration of pellet production, and evaluation of participants' skills and product quality. The production process involved drying, grinding the ingredients, mixing the ingredients, molding, and drying the pellets. The results showed that the workers were able to independently carry out the production process and produce pellets with good physical quality. Cost analysis showed that the cost of production was IDR 47,989/kg, with a potential profit margin of 30% and an estimated return on investment within ±7 months. This innovation has proven effective in reducing waste volume, increasing the added value of organic waste, and supporting the principles of zero waste and circular economy in the airport area. This program has the potential to be further developed as a model for sustainable organic waste management.

This study explores the implementation of circular economy principles within Safina Quilt, an MSME in Balikpapan that transforms textile waste—such as fabric scraps and discarded clothing—into value-added products. Safina Quilt applies the concepts of reduction, reuse, and upcycling throughout its production processes using quilting techniques, while simultaneously establishing an inclusive supply chain that engages local tailors, individuals with disabilities, and homemakers. This business model not only delivers economic gains by increasing profit margins and expanding market reach but also generates substantial social benefits by empowering vulnerable community groups. Although challenges remain, including limited access to supporting materials, constraints in production capacity, and insufficient digital marketing efforts, Safina Quilt demonstrates how MSMEs can successfully integrate environmental, economic, and social sustainability. Strengthening supply chain mechanisms, enhancing production capabilities, and improving digital marketing strategies are essential for scaling up and ensuring long-term business sustainability.

Introduction:All-zirconia crowns are the strongest ceramic artificial crowns, made from zirconium, a silicate compound (ZrSiO4) and resistant to high temperatures. The advantages of zirconia include good mechanical properties, biocompatibility, and high corrosion resistance. Zirconia has disadvantages, such as a lack of aesthetic similarity to natural teeth. Methods and Results: Search for published articles on Elsevier, PubMed and Science Direct using predetermined keywords, namely crown,fracture resistance, and zirconiaThis literature review utilizes literature published between 2020 and 2025, accessible in full-text PDF format. Based on data searches using predetermined keywords, data was searched for the last five years, resulting in four selected articles. Discussion:  Fracture and loss of retention are problems that can occur in zirconia crowns. Several factors influence the fracture resistance of clinical crowns, such as the load received, the preparation results, material thickness, cement used, marginal adaptation and the zirconia content used. Conclusion: Zirconia crowns are the strongest ceramic artificial crowns. Fracture and loss of retention are problems that can occur in zirconia crowns. Several factors influence the fracture resistance of clinical crowns, such as the load received, the preparation results, marginal adaptation and the zirconia content used.

This paper analyzes the relevance of the Frankfurt School’s Critical Theory in shaping public policy in Indonesia’s trade sector, particularly in the context of implementing Law Number 7 of 2014 on Trade. Using key concepts of Critical Theory—such as alienation, reification, instrumental rationality, and emancipation—this study evaluates how the structure of modern political economy can generate social inequality, the marginalization of small business actors, and the dominance of market-driven logic in national trade practices. A thematic analysis approach based on a literature review is employed to examine relevant scholarly works, including theories from Adorno, Horkheimer, Habermas, and contemporary critical theorists. The findings indicate that trade policies tend to be technocratic, efficiency-oriented, and insufficiently reflective of economic democracy, social justice, and empowerment principles for grassroots economic actors as mandated by the constitution. Such conditions reproduce structural injustices, particularly for MSMEs, which are often marginalized within a competitive trade system dominated by large capital. Therefore, more inclusive, participatory policy designs that are sensitive to structural inequalities are urgently needed. This study concludes that Critical Theory serves as a robust conceptual framework for analyzing power relations within the trade sector while also offering a transformative direction for policy development. Strengthening deliberative public spheres, enhancing MSME protection, and transforming power relations are essential steps toward achieving trade policies that are fairer, more humanistic, and emancipatory.