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The phenomenon of tourist destinations experiencing a decline in popularity after a viral phase (post-viral stagnation) poses significant challenges to the sustainability of urban tourism. This study aims to test a structural model for destination reactivation in Kampung Pelangi, Semarang, focusing on the role of digital transformation in strengthening destination resilience through the mediation of competitive advantage. Using a quantitative approach, data were collected from 150 respondents and analyzed using Structural Equation Modeling (SEM-PLS). The results of the hypothesis testing indicate that digital transformation has a positive and significant influence on competitive advantage (β = 0.495; t = 5.820; p < 0.001) and destination resilience (β = 0.312; t = 3.450; p < 0.001). Furthermore, competitive advantage was found to have a strong impact on resilience (β = 0.542; t = 7.115; p < 0.001). A mediation test demonstrated that competitive advantage significantly mediated the relationship between digital transformation and resilience (β = 0.268; t = 4.890; p < 0.001). This model demonstrated a predictive power of 61.2% (R2 = 0.612) for destination resilience. This finding emphasizes that post-pandemic destination reactivation requires the integration of digital capabilities that can restore differentiation and unique value propositions to achieve long-term resilience.

Economic growth in ASEAN countries has shown heterogeneous dynamics, particularly in the post-pandemic period. This study aims to analyze the effect of economic complexity, manufacturing value added, and foreign direct investment on economic growth in ASEAN-8 countries during 2015–2024. The study employs a quantitative explanatory approach using panel data regression analysis. The data were obtained from the World Development Indicators (World Bank) and Harvard Growth Lab. Based on the Chow and Hausman tests, the Fixed Effect Model (FEM) was selected as the best estimation model. The results indicate that economic complexity has a negative and significant effect on economic growth, suggesting that increasing economic sophistication does not automatically promote growth when industrial and institutional readiness remain limited. Meanwhile, the manufacturing sector has a positive but insignificant effect on economic growth. In contrast, foreign direct investment has a positive and significant effect on economic growth through capital accumulation and technology transfer. Simultaneously, all independent variables significantly affect economic growth in ASEAN-8 countries. These findings imply the importance of strengthening industrial capacity, institutional quality, and technological readiness to support sustainable economic growth in ASEAN countries.

This study aims to examine the effect of working capital efficiency and leverage on profitability and its implications for firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2025 period. The post-COVID-19 pandemic condition has increased operational risks for manufacturing companies due to fluctuations in interest rates, exchange rates, cash management, inventories, and receivables. Therefore, companies are required to implement more effective financial strategies to maintain competitiveness. Profitability is positioned as an intervening variable because previous studies showed inconsistent results regarding the relationship between working capital efficiency, leverage, profitability, and firm value. This research uses a quantitative approach with path analysis to examine direct and indirect relationships among variables. The population consists of all manufacturing companies listed on the IDX, while the sample includes 45 companies selected from 270 firms using purposive sampling based on specific criteria, such as consistent listing and financial performance. The results indicate that working capital efficiency has a significant positive effect on profitability, leverage has a significant negative effect on profitability, profitability significantly increases firm value, and profitability fully mediates the effect of working capital efficiency and leverage on firm value. These findings provide theoretical and practical implications for managers and investors in financial decision-making.

This study examines the determinants of the Jakarta Composite Index (JCI) based on three main macroeconomic factors namely inflation, the USD/IDR exchange rate, and the SBI interest rate (BI Rate) covering the period January 2020 to December 2025, in the context of post-COVID-19 pandemic recovery and global economic turmoil. A quantitative approach was employed using the Ordinary Least Squares (OLS) method, with 72 monthly observations derived from secondary data sourced from official institutions including Bank Indonesia (BI), the Central Statistics Agency (BPS), the Indonesia Stock Exchange (IDX), and the Financial Services Authority (OJK). Classical assumption tests were applied comprising the Jarque-Bera normality test, Variance Inflation Factor (VIF) for multicollinearity, Breusch-Godfrey for autocorrelation, White Test for heteroscedasticity, and Ramsey RESET for model specification. Partially, inflation, exchange rate, and BI Rate each demonstrate a positive and significant effect on the JCI (p < 0.05). Simultaneously, all three variables exert a significant combined influence on the JCI, with a coefficient of determination R² = 0.4414, indicating that the model explains 44.14% of the variation in the JCI. The remaining 55.86% is attributed to other variables outside the model. Classical assumption test results reveal violations of normality, autocorrelation, and heteroscedasticity assumptions, although the model is free from multicollinearity. These findings confirm that Bank Indonesia's monetary policy has a significant and measurable impact on capital market performance. Further research is recommended using more advanced time series models such as GARCH or VECM to address violations of classical assumptions and improve estimation efficiency.

The development of fine motor skills in elementary school-aged children is crucial for academic achievement and daily activities. However, some children still experience delays in fine motor skills due to lack of stimulation, a lack of varied teaching methods, and the impact of technology use and learning after the pandemic. This study aims to improve fine motor skills in elementary school children through Educational Activities Using LEGO Bricks. The method used is a play-based learning approach integrated into thematic learning. The activities were conducted in several structured sessions, including an introduction, core activities, and reflection and evaluation. Participants were elementary school students who actively participated in LEGO assembly activities both individually and in groups. The results showed improvements in fine motor skills, evident in improvements in hand-eye coordination, accuracy, concentration, and manipulative abilities. Students also demonstrated great enthusiasm and progress in creativity when creating various types of works. The discussion indicates that playing with LEGO is beneficial for training small muscles in the hands through pinching, pressing, and arranging activities, as well as supporting cognitive development and a passion for learning. In other words, the LEGO Brick Educational Play Movement has proven to be an innovative and fun learning medium, as well as effective in developing the fine motor skills of elementary school students.

In the face of Indonesia’s escalating family crises amid rapid digital disruption and post-pandemic social recovery, this study proposes a novel “Dual-Ethos Synergy Model” that integrates the Fruits of the Spirit (Galatians 5:22–23) with the second principle of Pancasila, namely “Just and Civilized Humanity.” The study is grounded in qualitative fieldwork conducted at Gereja Bethel Indonesia Pemulihan Keluarga Allah (GBI PKA). The findings demonstrate that the integration of Christian spiritual values and civic ethics fosters restorative character formation within families and church communities. This synergy produces practical outcomes, including stronger empathy in community service, improved interpersonal relationships, and more constructive conflict resolution practices. Using data gathered through nine in-depth interviews, participant observations, and document analysis, the study addresses existing gaps in urban church discipleship by combining spiritual transformation with social responsibility and civic engagement. The proposed model also offers implications for scalable digital-hybrid ministry programs focused on family restoration and contributes to the development of contextual theological praxis within pluralistic and multicultural societies. Limitations of the study and recommendations for future research are also discussed.

This study aims to analyze the financial distress condition of PT Garuda Indonesia (Persero) Tbk during the period 2015–2024 using the Springate and Grover models. The research employs a quantitative descriptive approach with secondary data obtained from the company’s annual financial statements. Financial distress analysis is conducted by calculating financial ratios included in each model to describe the company’s financial condition over the observation period. The results indicate that PT Garuda Indonesia (Persero) Tbk experienced financial distress during several periods, particularly before and during the COVID-19 pandemic, which was reflected in weakened liquidity, declining profitability, and reduced efficiency in asset utilization. However, following the financial restructuring process after 2021, both the Springate and Grover models show an improvement in the company’s financial condition, indicating a transition toward a more stable non-distress status. Although the Springate and Grover models use different financial indicators and classification approaches, both are able to descriptively capture the dynamics of financial distress experienced by the company. The differences in classification results reflect the distinct focus of each model, where the Springate model is more sensitive to liquidity and operational performance, while the Grover model emphasizes asset profitability. Therefore, the combined use of both models provides a more comprehensive overview of the financial distress condition of PT Garuda Indonesia (Persero) Tbk during the research period.

This study aims to examine the level of regional financial independence and various financial ratios in assessing the performance of regency and city governments in the Special Region of Yogyakarta (DIY) for the 2019–2024 period. The method employed is a descriptive qualitative approach supported by quantitative data in the form of Budget Realization Reports (LRA). Performance measurement was conducted through several key indicators, including independence, effectiveness, efficiency, and growth ratios. The results indicate that the level of fiscal independence remains relatively low, characterized by a high dependency on transfer funds from the central government. On the other hand, the effectiveness ratio shows good achievement, as most regions were able to meet their revenue targets, particularly from Local Own-Source Revenue (PAD). However, the efficiency of expenditure management remains uneven across regions. Furthermore, the revenue growth ratio shows fluctuations influenced by economic conditions, including the impact of the pandemic. Overall, regional financial performance still needs to be improved, especially in strengthening fiscal independence and optimizing PAD potential.

This study aims to analyze the role of brand equity in enhancing the competitiveness of batik sandal products at “Dinara Wooden Heel.” The research adopts a qualitative approach using a case study method to gain an in-depth understanding of how the elements of brand equity namely brand awareness, perceived quality, brand association, and brand loyalty are developed and utilized by the business actors. Data were collected through in-depth interviews with the business owner and consumers, direct observation, and documentation. The data analysis technique was conducted descriptively through the stages of data reduction, data display, and conclusion drawing. The findings indicate that brand equity plays a significant role in improving the competitiveness of Dinara Wooden Heel. The dimensions of perceived quality and brand association serve as the primary strengths in creating competitive advantage through consistent product quality and culture-based differentiation. Meanwhile, brand awareness declined due to distribution limitations during the pandemic, but has gradually recovered through the utilization of social media. On the other hand, brand loyalty has been established through repeat purchases, although its management remains relatively informal. Overall, the four dimensions of brand equity are integrated in enhancing competitiveness through brand visibility, product differentiation, consumer trust, and customer loyalty.

The development of digital media has transformed Islamic da’wah into a digitally mediated form of religious communication, reshaping structures of authority, engagement, and community formation. However, existing research remains fragmented and lacks a comprehensive structural map. This study conducted a Systematic Literature Network Analysis (SLNA) of Scopus-indexed publications on Islamic da’wah via digital platforms from 2016 to 2026. Using PRISMA-based screening techniques and bibliometric methods—including co-authorship, co-citation, and co-occurrence analyses with VOSviewer—the study analyzed 74 peer-reviewed journal articles. The results indicate a significant increase in the number of publications, particularly following the COVID-19 pandemic. The field is structured around four main themes: platform-based engagement strategies, youth identity formation, digital authority and ethics, and the adaptation of prophetic communication principles to the online context. Although Indonesia and Malaysia dominate the research output, the collaborative network remains relatively dispersed. New topics such as the influence of algorithms and AI-supported da‘wah suggest an expansion toward interdisciplinary directions. This study provides the first comprehensive map based on Scopus for research on Islamic digital da‘wah and offers a foundation for future theoretical and empirical development.

This study aims to analyze the contribution and potential of the Lampung Province tourism sector to national economic growth in the 2020-2025 period. Using a quantitative descriptive approach using the Location Quotient (LQ) and Shift Share methods, this study processes secondary data on Gross Regional Domestic Product (GRDP) at constant prices from the Central Statistics Agency. The analysis shows that although Lampung's macroeconomic performance is still dominated by the primary sector, the tourism sector, particularly the accommodation and food and beverage subsector, has demonstrated post-pandemic resilience with a significant positive growth trend. In 2024, the GRDP value of this subsector at the provincial level reached IDR 4,616.76 billion, with strategic areas such as Bandar Lampung City confirming the accommodation sector as a base sector (LQ > 1) with a high competitive advantage. The integration of a creative economy based on local wisdom, such as the use of Tapis cloth and digital marketing, has been proven to increase the attractiveness of destinations, capable of driving the volume of domestic tourist trips to reach 17.87 million trips by 2024. This finding confirms that Lampung's tourism sector is not only a regional economic driver, but also makes a substantial contribution to national income through a multiplier effect on job creation and increasing domestic foreign exchange. Optimizing collaboration between policymakers and accelerating infrastructure development are key to strengthening the strategic position of Lampung tourism in the future.

Sugarcane plays crucial and strategic role in the economy as the primary raw material for sugar production, thus ensuring proper procurement of sugarcane in the production process is crucial for smooth and successful production. This study aims to determine the management of sugarcane procurement and the constraints faced in meeting the demand for sugarcane at the Madukismo Sugar Factory in the Special Region of Yogyakarta. The basic method is descriptive. The location was determined intentionally at the Madukismo Sugar Factory in the Special Region of Yogyakarta, research was conducted from December 22, 2021, to January 15, 2022. The sampling technique was purposive sampling. Data collection methods included observation, interviews, and recording. The data analysis method was descriptive. The results of the study indicate that the procurement mechanisms for sugarcane include: factory capacity, planting area, planting schedule, and cutting schedule. Sugarcane planting is carried out in stages, starting from May to December, through partnership plantations and smallholder plantations. Harvesting and delivery of sugarcane to the Madukismo Sugar Factory are carried out in stages to prevent stockpiling of raw materials. Cutting is scheduled according to the harvest schedule, as the sugarcane harvest period is 12 months. Excess sugarcane raw materials at the Madukismo sugar factory will be processed the following day. Obstacles affecting the procurement of sugarcane raw materials at the Madukismo sugar factory include cutting labor, transportation, and the COVID-19 pandemic, which caused difficulties providing harvesting labor, resulting in delayed raw material delivery to the sugar factory in 2020 and 2021.

This research try to examine how investment choices in property and real estate sector businesses listed on IDX (2020-2024) are impacted by the cost of debt and equity.For the accuracy of the analysis, this study also uses firm size and profitability as controler. Purposive sampling was used in the sampling process, which produced seven qualifying organizations with a total of 35 observations over a five-year period. Panel data regression was used for data analysis, and the Common Effect Model was shown to be the best estimation model. The findings show that investment decisions are significantly influenced by firm size, profitability, cost of debt, and cost of equity all at the same time. Nonetheless, investment choices are not much impacted by the cost of debt. Similarly, it has been demonstrated that the cost of equity has no appreciable effect on the capital expenditures of the businesses. Firm size has a favorable and substantial impact, making it the main motivator for investment activity in the real estate industry. During the study period, investment decisions were not significantly impacted by profitability. These results show that, especially in the post-pandemic economic recovery era, asset capacity and economies of scale are more important for the viability of real investment projects for property firms on the IDX than yearly variations in capital costs.

This research aims to conduct an in-depth analysis of the complex dynamics termed the "Digital Bureaucracy Paradox," a phenomenon that emerged significantly following the implementation of the Work From Anywhere (WFA) policy within the Regional Secretariat of Sorong City. The primary focus this study lies in the strategic dilemma faced by visionary leadership in balancing modern flexible work patterns with the obligation to enforce Civil Servant (ASN) discipline, which has historically been conventional and rigid. Amidst massive digital transformation, local-level bureaucracy is forced to adapt to work models requiring high agility, while simultaneously remaining bound by formalistic disciplinary regulatory standards. Quantitative findings indicate that although digital platforms have been effective as instruments for work instructions, the effectiveness visual supervision remains irreplaceable in maintaining the integrity of working hours, particularly regarding low scores in separating personal and professional matters during WFA. Conversely, submissions the E-Kinerja (E-Performance) system show very high level of administrative compliance, yet do not fully guarantee the quality of substantive outputs. Statistical analysis confirms that adaptive digital leadership has decisive influence on the successful implementation of the Electronic-Based Government System (SPBE). These findings offer  theoretical contribution to the study of bureaucratic behaviour within digital ecosystems and provide practical recommendations for redefining the ASN discipline from formalistic patterns toward a result-based substantive discipline. The synergy between visionary leadership and the strengthening of bottom-up accountability mechanisms through public participation is expected to realise a governance framework that is not only technologically modern but also functionally accountable in the post-pandemic era.

The Indonesian hospitality industry is currently facing a post-pandemic "profitability paradox," a phenomenon where increased occupancy rates do not guarantee a proportional increase in net profit margins due to persistent operational cost inflation. This study aims to evaluate operational cost efficiency strategies and their impact on profitability across three star-rated hotels with contrasting locational and market characteristics: @Hom Hotel Kudus (Central Java), Grand Verona Samarinda (East Kalimantan), and FUGO Hotel Banjarmasin (South Kalimantan). This research adopts a descriptive qualitative approach with a comparative multiple-case study design. Data were collected through in-depth interviews with top management, participant observation, and financial document analysis. The results reveal that geographical characteristics and market segments are the primary determinants in selecting efficiency strategies. (1) Hom Hotel Kudus, located in a secondary industrial area, implements Lean Operations strategies through workforce multi-skilling to address market price sensitivity. (2) Grand Verona Samarinda, in the East Kalimantan business hub, focuses on Supply Chain Engineering by localizing raw materials to mitigate high logistical costs. (3) FUGO Hotel Banjarmasin, in the lifestyle segment, adopts Technology-Driven Efficiency to suppress utility costs without degrading the guest experience. The study concludes that sustainable profitability is achieved not through aggressive cost-cutting, but through strategic cost management adaptive to local contexts. These findings provide a new managerial framework for the hospitality industry to shift from a revenue-centric orientation to value optimization.

The phenomenon of the increase in virtual events after the Covid-19 pandemic has encouraged companies to use them as a communication strategy to strengthen their image in the digital era. Ekrutes.Id, as a technology-based recruitment platform, has taken advantage of this momentum by organizing the Ekrutalks virtual event, which is designed to introduce its services and build the image of a company based on a smart system. This research aims to describe the management of the Ekrutalks virtual event organized by Ekrutes.Id and analyze its role in building the company's image. The research uses a qualitative approach with a descriptive method. Data was collected through interviews, observations, and documentation. Data analysis was conducted using Saiddel's interactive model, which includes the stages of data reduction, data presentation, and conclusion drawing to obtain a comprehensive understanding of the phenomenon being studied. The results of the study indicate that Ekrutalks management runs in accordance with Goldblatt's five stages, namely research, design, planning, coordination, and evaluation. The research stage serves to identify audience needs, while design and planning emphasize creativity in selecting themes, speakers, and digital platforms. Meanwhile, coordination and evaluation are carried out in a structured manner to ensure the sustainability of the event. Through systematic implementation, Ekrutalks is able to build the image of Ekrutes.Id as a professional, adaptive, and technology-based recruitment platform. Thus, virtual events not only serve as a means of communication, but also become an effective strategy in shaping the company's image in the digital era.

International student enrollment is a critical driver of financial sustainability for Higher Education Institutions (HEIs). While advanced forecasting is standard in the corporate sector, its application in educational planning remains limited. This study addresses this gap by comparing the predictive performance of ARIMA, Facebook Prophet, and Long Short-Term Memory (LSTM) models. Using a publicly available annual dataset from a US-based institution (2000–2022), the analysis employed a strategic partition training on 2000–2017 and testing on 2018–2019 to validate models on stable, pre-pandemic data. Empirical results revealed that the statistical ARIMA (2,1,0) model demonstrated superior accuracy, achieving a Mean Absolute Percentage Error (MAPE) of 1.26%. Conversely, Prophet (11.81%) and LSTM (13.84%) struggled with the limited sample size, failing to generalize effectively compared to the linear approach. The findings suggest that for annual enrollment trends, parsimonious statistical models outperform complex deep learning architectures, providing administrators with a robust, accessible framework for data-driven strategic decision-making.

This research evaluates the effectiveness of human capital development policies in Indonesia within the education and health sectors during the periods of 2015–2019 and 2020–2024. The analysis focuses on strategic programs implemented by the Ministry of Education and Culture and the Ministry of Health by comparing planned targets with the realization of performance indicators as stated in the Strategic Plan (Renstra) documents. The study employs a qualitative evaluative approach supported by descriptive quantitative data derived from official planning and performance reports. The findings indicate that during the 2015–2019 period, programs emphasizing the expansion of basic education and health services were relatively effective in increasing participation rates and improving equitable access. In contrast, programs aimed at enhancing the quality of human resources, particularly teacher development and institutional capacity building, showed lower levels of effectiveness due to weak performance measurement systems and inconsistent data reporting. During the 2020–2024 period, the effectiveness of most education and health programs declined significantly as a result of external shocks caused by the COVID-19 pandemic. However, health programs with strong financial protection mechanisms, such as the National Health Insurance (JKN), demonstrated greater resilience compared to other programs. The study concludes that the effectiveness of human capital development policies is strongly influenced by the clarity of performance indicators, consistency in program implementation, institutional capacity, and the ability of policies to adapt to external disruptions.

This study analyzes the economic dynamics and development of the tourism sector in the Special Region of Yogyakarta (DIY) Province during the 2015–2024 period. The research employs a quantitative descriptive approach using secondary data obtained from the Central Bureau of Statistics (BPS). Data analysis is carried out through descriptive statistical methods and trend analysis to capture changes and patterns over time. The variables examined include regional economic growth, the number of tourist visits, road infrastructure development, labor absorption, and hotel occupancy rates across five districts/cities in the province. The findings indicate that the economy of DIY demonstrates relatively strong resilience in the post-COVID-19 pandemic period, supported by gradual recovery in tourism-related activities. The development and operation of Yogyakarta International Airport have significantly contributed to economic growth in Kulon Progo Regency, particularly by improving accessibility and investment opportunities. The tourism sector continues to serve as the main economic driver in the region, with tourist visits largely concentrated in Sleman Regency and Yogyakarta City, while Gunungkidul Regency shows considerable potential for nature-based tourism development. Overall, the study concludes that equitable infrastructure development and the strengthening of the service sector are crucial to ensuring sustainable and inclusive economic growth in the Special Region of Yogyakarta.

Covid-19 referral hospitals were studied and it was found that their operational costs had increased. However, their income had actually decreased. This was because there were not many general patients. In addition, asset utilisation was also hampered by the Covid-19 pandemic, which affected the economy. This study sought to find out whether there had been an increase or decrease due to Covid-19. The study used a quantitative method, namely calculating the effectiveness and efficiency ratios. This study uses a descriptive method. The results will be explained in detail. This study compares the conditions before and during Covid-19. The results show that effectiveness in 2019 was 114%. Then, in 2023, it rose to 128%, or an increase of 14%. Meanwhile, efficiency in 2019 was 88%. In 2023, it was 107%. This means there was a decrease of 19%. In conclusion, the budget was well prepared and very effective in 2019 and 2023. However, the use of operational costs during Covid-19 was less efficient. From being quite efficient in 2019, it became inefficient in 2023.