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Changes in labor regulations through the Job Creation Law have brought significant changes to the employment system in Indonesia, particularly in terms of labor flexibility. This study aims to analyze labor flexibility after the implementation of the Job Creation Law from the perspective of Human Resource Management (HRM). The research method used is a qualitative approach through a literature study with thematic analysis of 16 scientific journals, books, and regulations related to labor flexibility and strategic Human Resource Management (HRM) practices. The results show that labor flexibility has positive impacts on companies in improving operational efficiency, productivity, and adaptability to market changes. However, on the other hand, such flexibility also creates several challenges, including job uncertainty, decreased job security, and reduced protection for contract and outsourced workers. From the HRM perspective, companies are required to create a balance between business interests and labor protection in order to maintain harmonious industrial relations. This study is expected to provide a more comprehensive understanding of labor flexibility as part of human resource management strategies in the post-labor deregulation era in Indonesia.

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 research was conducted to examine the implementation of the Accurate system in recording cement purchase transactions at PT. XYZ and to evaluate its effectiveness in supporting the company's operational activities. A qualitative approach was employed, emphasizing the analysis of descriptive data in the form of words and documents. The study was carried out using a case study method to obtain an in-depth understanding of the phenomenon being investigated. During the internship period, data were collected through interviews, observations, and documentation techniques. Research shows that the Accurate system helps companies record purchases in a more organised, faster and more accurate way than the manual method using Microsoft Excel. The Accurate system can automatically record purchase invoices, business debts, suppliers and the inventory of goods. This makes the accounting department more efficient. Accurate helps to reduce the risk of recording errors and makes it easier to find transaction data. However, when it is being used, there are still several problems, such as delays in entering transaction data, mistakes when entering names or account numbers, and being unable to change invoices after a certain amount of time. To get around these problems, the company checks the transaction data again and makes sure that the recording process is more consistent. Research results show that the Accurate system is effective in PT. XYZ can help make sure that the process of recording cement purchases is effective and efficient. It can also help make sure that financial information is more accurate and joined up.

This study aims to examine the implementation of Interpretation of Financial Accounting Standards (ISAK) 335 in the financial management of non-profit foundations in Tanah Datar Regency, particularly in Rambatan and Sungai Tarab Districts. The study employed a qualitative case study approach using semi-structured interviews with financial managers from four foundations: Yayasan SLB Az-Zahra, Yayasan Darul Ulum/Darul Hafazah, Yayasan Daarut Tahfidz Al-Sulaiman, and Yayasan Jabal Rahmah. Data were analyzed using thematic analysis to identify the level of ISAK 335 implementation and the factors affecting its adoption. The findings reveal that none of the foundations have implemented ISAK 335 in preparing their financial statements. The main obstacles include the limited availability of personnel with accounting expertise, simple bookkeeping practices focused only on cash inflows and outflows, inadequate understanding of accounting standards for non-profit entities, and dependence on a single source of operational funding. Consequently, the financial statements do not comply with applicable accounting standards, resulting in low levels of transparency, accountability, and financial information quality. This study recommends enhancing the capacity of financial managers through training, gradually adopting ISAK 335, utilizing digital bookkeeping systems, and diversifying funding sources to strengthen accountable financial governance and ensure organizational sustainability.

This study aims to analyze normatively and juridically whether students in private schools are entitled to free basic education based on the Constitutional Court Decision Number 3/PUU-XXII/2024. Prior to this decision, the phrase “without charging fees” in Article 34 paragraph (2) of Law Number 20 of 2003 on the National Education System was often interpreted narrowly, applying only to public schools. This interpretation created discrimination in access to education for students in private schools, particularly those from low-income families. This research employs a normative juridical method with a statute approach and case approach. Primary legal materials include the 1945 Constitution of the Republic of Indonesia, Law Number 20 of 2003 on the National Education System, and Constitutional Court Decision Number 3/PUU-XXII/2024. Secondary legal materials consist of relevant scholarly literature, books, and journals. The analysis reveals that the Constitutional Court declared Article 34 paragraph (2) of the National Education System Law conditionally unconstitutional. The phrase must be interpreted to mean that the Central and Regional Governments are obliged to guarantee the implementation of compulsory basic education without charging fees, both for educational units organized by the government (public schools) and by the community (private schools). Consequently, students in private schools have the right to obtain free basic education as a constitutional right. Private schools are still permitted to charge fees from financially capable parents, but they are obligated to provide financial relief or full fee waivers for students from economically disadvantaged families. This decision has significant juridical implications for national education financing policy, particularly the need to revise derivative regulations and allocate School Operational Assistance (BOS) and Regional BOS funds to eligible private schools. This study complements previous research, which was largely empirical and regional in scope, by providing a comprehensive national normative juridical analysis.

The purpose of this community service activity was to improve the financial accountability of cooperatives by developing a PERSUS on the KPUD Kieskendo in Panunggalan Village, Pulokulon District, Grobogan Regency. The activity was conducted through a workshop and mentoring session involving the cooperative's management and supervisory board. It began with a presentation on the importance of financial accountability, good cooperative governance, and the implementation of SAK EP. The identification results indicated that the cooperative lacked a written accounting policy for internal oversight, financial reporting, and transaction recording. Next, the community service team drafted a PERSUS, which regulates financial reporting, cash and bank management, loan receivables, the formation of CKPN, internal supervision, related party transactions, and fraud prevention. To align the policy with the cooperative's operational needs, discussions on the draft were conducted through participatory, article-by-article discussions. The results of the activity indicated that the management and supervisory board had a better understanding of the benefits of accounting policies for increasing transparency and accountability in cooperative management. It is hoped that the PERSUS will serve as an official guideline for creating more professional, transparent, and sustainable cooperative governance.

As a maritime nation with vast sea territories, Indonesia faces significant challenges in safeguarding its waters, particularly in strategic regions such as the Natuna Sea. This area is vulnerable to various threats, including territorial violations, marine resource theft, and illegal underwater activities. This study aims to formulate a concept for the utilization of Autonomous Underwater Vehicles (AUVs) as an alternative solution to enhance underwater security systems in the region. The method employed is Research and Development (R&D), adopting model development steps and complemented by a Strengths, Weaknesses, Opportunities, and Threats (SWOT) analysis to assess the feasibility and effectiveness of AUVs in the context of Indonesian maritime defense. The research findings indicate that the main strength of AUVs lies in their technological capability to effectively detect underwater threats. Although they have weaknesses, such as high operational costs, dependency on imported components, and limitations in battery endurance and sonar capabilities, these factors do not significantly hinder AUV effectiveness. Major opportunities arise from global technological advancements, yet challenges remain due to insufficient government policy support. The threats faced include the risk of sabotage and extreme weather conditions. Therefore, the recommended strategies are to maximize the use of technology, strengthen supporting regulations, and address logistical and financial barriers to realize effective and sustainable AUV operations in the Natuna Sea.

The KRI Nagapasa Class is a submarine of the Indonesian Navy that has the capability to deploy sea mines, launch anti-surface missiles, and release countermeasure torpedoes. However, to face the increasingly complex dynamics of the regional strategic environment, it is necessary to increase combat power through the installation of a Sub Launch Missile weapon system. Until now, the Indonesian Navy does not have a submarine equipped with this underwater missile, especially in the Chang Bogo class. This study aims to analyze and determine the most appropriate choice of Sub Launch Missile missiles to support submarine training and operations. The method used is the Analytic Hierarchy Process (AHP) with a quantitative approach. The results of the ranking of five respondents showed that the SM-39 Exocet missile was in first place with a value of 0.46424 followed by the CM-708UNB with a value of 0.41461 and the UGM-84 Harpoon with a value of 0.12115. The SM-39 Exocet missile was chosen as a priority because it has technical specifications that best meet the operational needs of the Indonesian Navy (TNI AL), as well as significantly contributing to enhancing the deterrence effect and combat capability of the Nagapasa-class submarines.

The contemporary moral crisis, marked by the prevalence of hoaxes, corruption, intolerance, and hedonism, demands a strategic response from the Islamic tradition. This research aims to actualize Prophet Muhammad's (PBUH) moral exemplariness as a strategy for strengthening Muslim character. Using a qualitative literature review method with a thematic-integrative approach, this study analyzes primary sources (the Quran, authentic hadiths, classical Islamic texts) and secondary sources (national and international academic journals). The findings identify five dimensions of Prophetic exemplariness (siddiq, amanah, rahmah, zuhud, hikmah) that directly correspond to 24 character strengths in Peterson and Seligman's Values in Action (VIA) framework. This research formulates four actualization strategies: internalization through contemporary Sufism, behavioral modeling (uswah fi'liyah), moral community reinforcement (al-biah al-shalihah), and Islamic digital literacy. The primary contribution of this research is an integrative model linking Prophetic moral values with modern character psychology, supplemented by an integration table mapping moral crises, Prophetic values, and character-strengthening strategies. This model is intended to serve as an operational framework for Islamic educational institutions, families, and Muslim communities in addressing moral crises systematically and evidence-based.

The rapid development of information and communication technology has encouraged military organizations to adopt modern systems capable of supporting operational effectiveness. One of the challenges faced by the Indonesian Marine Corps is the limitation of conventional monitoring methods that still rely on voice reports through tactical radios and manual communication systems. This condition often causes delays in information delivery, inaccuracies in troop positioning data, and difficulties in controlling personnel and logistics in dynamic operational environments. This study aims to formulate a conceptual model for the utilization of a GPS Tracking System integrated with Marine Corps communication equipment to improve troop and material movement monitoring. The study employed a Research and Development (R&D) method with a descriptive qualitative approach. Data were collected through literature review, observation, interviews, questionnaires, and documentation involving operational personnel and military communication experts. The results indicate that integrating GPS Tracking Systems with communication equipment can provide real-time location information, improve command and control effectiveness, accelerate reporting processes, enhance logistics supervision, and support operational evaluations through recorded movement data. The proposed concept is expected to strengthen situational awareness, increase operational efficiency, and support mission success in future Marine Corps operations.

Humanitarian law plays a significant role in shaping military professionalism, particularly in developing leadership character that upholds human values during military operations. Marine Corps officers are frequently involved in operational assignments that directly interact with civilian populations, both in war operations and military operations other than war. Therefore, a comprehensive understanding of International Humanitarian Law is essential for supporting professional and ethical decision-making. This study aims to analyze efforts to optimize humanitarian law understanding in order to develop a humanistic character among Marine Corps officer cadets. The research employed a qualitative descriptive method using observation, interviews, documentation studies, and literature reviews. Data were collected from Marine Corps educational institutions and legal experts within the Indonesian Naval Academy. The findings indicate that humanitarian law understanding among officer cadets remains constrained by limited instructional time, insufficient practical simulations, and the need for stronger curriculum integration. However, humanitarian law significantly contributes to developing integrity, responsibility, empathy, respect for human dignity, and professionalism in military leadership. Optimization efforts can be achieved through curriculum enhancement, practical case-based learning, continuous legal education, leadership ethics training, and strengthening organizational culture. The study concludes that strengthening humanitarian law education is essential for producing professional, humanistic, and globally competent Marine Corps officers.

This research is motivated by the importance of implementing Standard Operating Procedures (SOP) in speed boat maintenance activities as a supporting facility for ship agency operations at PT. Sinar Pasific. The high intensity of speed boat usage makes the fleet vulnerable to damage if maintenance is not carried out regularly and according to procedures. Based on initial observations, inconsistencies in maintenance implementation, incomplete documentation, and damage to the engine, electrical systems, and hull were still found, which can disrupt company operations. This study aims to determine the implementation of SOPs, the obstacles encountered, and the efforts made to optimize speed boat maintenance at PT. Sinar Pasific. This research was conducted at PT. Sinar Pasific during the author’s Onboard Practical Training (PRADA) from August 2024 to July 2025. The research method used is a descriptive qualitative method. The data sources were obtained through direct field observation, semi-structured interviews with personnel involved in speed boat operations, and documentation studies related to fleet maintenance activities. The results show that the implementation of Standard Operating Procedures (SOP) in speed boat maintenance at PT. Sinar Pasific has been carried out but has not yet run optimally. This is indicated by inconsistent maintenance schedules, lack of supervision, and incomplete maintenance documentation. In addition, several problems were still found, such as damage to the engine, electrical systems, and speed boat hulls, which can hinder company operations. To overcome these obstacles, the company has made efforts by improving discipline in SOP implementation, conducting regular supervision and evaluation, improving maintenance documentation, and increasing technicians’ understanding of the importance of preventive maintenance so that speed boat conditions are maintained and operational activities run smoothly.

The Indonesian Archipelagic Sea Lane II (ALKI II) constitutes a strategic route stretching from the Sulawesi Sea to the Indian Ocean with trade values reaching USD 1.5 million daily and traversed by more than 36,773 vessels annually. The complexity of maritime security threats in this region has increasingly intensified following the relocation of the capital city to East Kalimantan, thereby demanding an effective decision support system to assist Indonesian Warship Commanders in making operational decisions that are rapid, accurate, and in accordance with applicable legal provisions. This research employs a qualitative approach through in-depth interviews with four maritime expert sources, with data analysis using NVivo 12 software. Analysis results identified maritime operational complexity and the urgent need for a comprehensive decision support system. These findings subsequently served as guidance in designing a Decision Support System (DSS) with a tab-based interface that integrates international legal frameworks such as UNCLOS 1982, Law No. 3/2025 on TNI, and related national regulations to generate structured action recommendations along with their legal foundations. Research findings demonstrate that the developed DSS successfully integrates operational, legal, and situational aspects to support decision-making that is rapid, accurate, and legally compliant. This system has proven to enhance the effectiveness of Indonesian Warship Commanders in addressing the complexity of maritime security (KAMLA) challenges in ALKI II through the provision of legally-based action recommendations from national and international frameworks accessible in realtime during operational situations.  

The governance of sand and gravel mining requires an integrated assessment of technical planning, occupational safety, environmental control, reclamation, and regulatory compliance. This study evaluated the governance of CV. Ria Bersaudara, a sand and gravel mining company located in Pasar Surulangun, Rawas Ulu District, Musi Rawas Utara Regency, using the Good Mining Practice framework. The study used a descriptive evaluative approach based on field observation, document review, indicative resource estimation, equipment productivity analysis, occupational safety and environmental risk assessment, and compliance mapping. The results show that the company has a basic legal foundation through an exploration mining permit covering 12.5 ha; however, several governance components require improvement. The indicative prospective area was approximately 2.50 ha, with an effective follow-up area of 1.80 ha and an estimated indicative resource of 21,600 m³ or 35,640 tons. Productivity analysis indicated that excavator capacity reached about 61 m³/hour, while one dump truck only transported about 10.3 m³/hour, creating a haulage bottleneck if the truck fleet is insufficient. Safety implementation was also not optimal, with personal protective equipment compliance estimated at only 55%. The study recommends validating permit documents, strengthening technical exploration data, improving drainage and sediment control, enforcing safety procedures, implementing progressive reclamation, and establishing daily operational records.

The rapid development of information technology has created new challenges for military organizations, including the increasing accessibility of online gambling among military personnel. This study aims to analyze the optimization of mental development programs for Indonesian Navy personnel at the Naval Academy as an effort to prevent online gambling behavior. The study employed a descriptive qualitative approach using interviews, observations, documentation, and questionnaires. Data were collected from military leaders, military police personnel, mental development officers, and Naval Academy personnel. The findings indicate that mental development programs have been implemented through religious guidance, counseling, lectures, and character-building activities, which generally receive positive responses from personnel. However, several obstacles remain, including limited participation due to operational activities, rapid technological advancement, easy internet access, and the absence of specific educational materials concerning online gambling. Factors influencing personnel involvement in online gambling include low self-control, unproductive use of leisure time, environmental influences, and personal economic problems. The study concludes that mental development can effectively prevent online gambling when implemented continuously, supported by leadership involvement, digital literacy enhancement, supervision of technology use, and specific educational materials addressing the dangers of online gambling.

Intercultural Communicative Competence (ICC) has become a key objective of English language education; however, its implementation in Indonesia remains insufficiently understood. This study investigates the alignment between ICC expectations in the Kurikulum Merdeka, English textbooks, and classroom practices in Indonesian senior high schools. An exploratory sequential mixed methods design was employed, involving document analysis of four government-issued English textbooks for grades X–XII, classroom observations in 15 schools across three provinces, a survey of 87 English teachers, and in-depth interviews with 18 teachers and 36 students. The findings reveal a three-level gap. First, the curriculum acknowledges ICC but lacks clear and measurable operational guidelines. Second, textbooks predominantly emphasize Anglo-American culture (64.8% of cultural content) while providing limited representation of Indonesian and global cultures. Third, 78.2% of teachers reported not explicitly integrating cultural dimensions into English instruction, resulting in stereotypical and culturally limited classroom practices. To address these issues, the study proposes the Triangulated Cultural Literacy (TCL) framework, integrating reflection on learners’ own culture, balanced exploration of target cultures, and intercultural negotiation. The findings highlight the need to operationalize ICC in the curriculum, improve textbook cultural representation, and strengthen teachers’ intercultural pedagogical competence.

This study investigates the role of Baitul Maal wa Tamwil (BMT) in empowering Micro, Small, and Medium Enterprises (MSMEs) through the integration of Maqashid Sharia principles and financial inclusion strategies. Despite the strategic importance of MSMEs in economic growth and poverty reduction, many face challenges in accessing formal financial services. BMT, with its dual function of social (maal) and commercial (tamwil) activities, offers a unique platform to bridge this gap. Using a qualitative systematic literature review guided by PRISMA, this study analyzes 30 relevant articles to examine BMT operational models, implementation of Maqashid Sharia objectives, financial inclusion practices, and their impact on MSME performance. Findings indicate that BMT effectively supports MSMEs in capital access, income generation, and business resilience, but inconsistencies in balancing social and commercial objectives limit. holistic empowerment. Integrating Maqashid Sharia principles enhances ethical and sustainable outcomes, while financial inclusion expands outreach to underserved entrepreneurs. Optimization strategies, including strengthening institutional capacity, combining financial and non-financial support, and context-specific interventions, are essential for maximizing BMT effectiveness. This study contributes a comprehensive framework linking ethical, financial, and empowerment dimensions, offering practical guidance for policymakers and BMT managers in promoting inclusive and sustainable MSME development.

In order to raise the standard of healthcare services in the contemporary period, digital transformation in hospital management has become a phenomena. The purpose of this study is to investigate the adoption, advantages, difficulties, and success aspects of digital transformation in healthcare facilities. A literature review employing a narrative review system was the methodology. 14 papers that met the inclusion requirements were found using data sources from Google Scholar, PubMed, and ScienceDirect databases with publication years ranging from 2020 to 2025. To determine the primary study themes, data analysis was carried out utilising a thematic synthesis approach. According to the study's findings, digital transformation can enhance operational effectiveness, service quality, and patient safety by using technology including electronic health records (EHR), telemedicine, and hospital management information systems. However, there are still a number of obstacles to its adoption, such as inadequate infrastructure, inadequate human resource competency, expensive investment costs, and data security threats. Significant barriers also include a lack of system integration and opposition to change. Government policies and regulatory assistance have an impact on the success of digital transformation in hospital administration.

Evolving tourism trends indicate a transition among tourists from merely visual recreation (hedonic) toward transformative travel (eudaimonic), which is oriented toward self-reflection and the search for meaning in life. Museum Topeng Cirebon holds significant potential for transformative tourism due to its mask collection that is rich in life philosophies. The urgency of this research is to analyze these transformative tourism experiences to support the quality of tourists' intellectual experiences and the sustainability of local culture. This qualitative research employed thematic analysis with purposive sampling techniques, involving 70 respondents who completed a Google Form questionnaire, which was further supported by interviews and a literature review. The results from the pre-visit phase showed that initial motivations were dominated by hedonic tourism at 37.1%. During the visit, a transformation occurred; tour guides acted as human catalysts in building narrative engagement (62.9%), and the chronological, philosophical flow of the masks sparked an awakening of consciousness for 80% of respondents. In the post-visit phase, eudaimonic impacts were experienced by 91.4% of respondents, including an expanded worldview (37.1%) and a commitment to becoming agents of cultural change (27.1%). However, operational challenges remain, including inconsistent opening hours and a lack of digital self-information facilities.

Diesel engines are widely used in the transportation and industrial sectors due to their high thermal efficiency and good operational durability. However, increased fuel consumption due to inefficiency of the injection system remains a common problem. Injector characteristics, particularly nozzle diameter and injection pressure, are important factors that affect the quality of fuel atomization, air-fuel mixing, and combustion efficiency. An inappropriate combination of parameters can cause suboptimal combustion and increase fuel consumption. This study aims to analyze the effect of variations in nozzle diameter and injection pressure on fuel consumption efficiency in diesel engines. The method used is an experiment with variations in nozzle diameter of 0.150 mm, 0.152 mm, and 0.154 mm and injection pressures of 400 bar, 420 bar, and 440 bar. Tests were conducted at engine speeds of 500 rpm, 1000 rpm, and 1500 rpm with a fuel consumption measurement time of one minute for each parameter combination. Fuel consumption was measured using the volumetric method and analyzed through the fuel volumetric flow rate, fuel mass flow rate, Brake Power (BP), and Brake Specific Fuel Consumption (BSFC). The results showed that the combination of a nozzle diameter of 0.150 mm and an injection pressure of 400 bar produced the lowest BSFC value, thus providing the best fuel consumption efficiency. Meanwhile, the combination of a nozzle diameter of 0.152 mm and an injection pressure of 420 bar showed the closest condition to optimal because it was able to provide a balance between atomization quality and the amount of fuel injected, resulting in efficient and stable combustion. Thus, the efficiency of a diesel engine is influenced by the balance of nozzle size and injection pressure, not solely by the lowest fuel consumption.