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This study aims to determine and describe the transparency of service procedures, the ease of procedures, and the ease of obtaining information at the Kota Timur District Office in Gorontalo City. Using a qualitative, descriptive approach through observation, interviews, and documentation, the study results indicate that transparency of service procedures has been effectively implemented through the provision of clear, complete, and easily accessible information to the public. Information regarding service types, requirements, completion times, and fees is published through bulletin boards, brochures, social media, and direct explanations from officers, so that the public can understand the service process without confusion. In terms of ease of procedures, the service flow has been designed to be simple, concise, and user-friendly, ensuring ease of access for service applicants and even for vulnerable groups such as the elderly. Furthermore, the ease of access to information is also evident in the use of various communication channels, both in person and digitally. Information boards, leaflets, social media, and digital displays are actively used to disseminate information so that the public can understand procedures before visiting the office and better prepare documents. Overall, these three indicators demonstrate that the Kota Timur District Office is committed to implementing the principle of transparency in public services, although further innovation is needed to ensure information reaches a wider and more equitable public.

Background: Transnational crime has become increasingly complex and has wide-ranging impacts on victims, while existing legal systems still demonstrate fragmentation between criminal and civil law and remain inadequate in providing effective victim protection and recovery. Research objective: This study aims to analyze and strengthen victim protection in transnational crime through a restorative justice approach, with a particular emphasis on harmonizing criminal and civil legal mechanisms. Method: This study employs a socio-legal approach that integrates normative legal analysis with empirical methods, including case studies, comparative analysis across jurisdictions, and interviews with legal practitioners and non-governmental organizations. Results: The findings indicate that victim protection is hindered by weak restitution enforcement, complex compensation procedures, limited institutional coordination, and cross-border legal barriers. In addition, the implementation of restorative justice in the context of transnational crime remains limited due to the lack of integration within formal legal systems. Therefore, an integrative approach combining criminal law, civil law, and restorative justice is necessary to establish a more comprehensive, effective, and victim-oriented system of protection.

Business legality is an urgent need for MSMEs, particularly in the food sector, which faces strict regulations and high risks to food safety. However, many MSMEs still lack a Business Identification Number (NIB) or Intellectual Property Rights (IPR) protection due to low digital literacy and a lack of understanding of licensing procedures. This situation emphasizes the urgency of mentoring so that MSMEs can operate legally and be legally protected. This Community Service Program (PKM) aims to assist the Golden Kriuq MSME in obtaining an NIB and increase business owners' understanding of the importance of IPR, branding, and digital marketing. The implementation method uses a qualitative approach through observation, interviews, education, documentation, and direct mentoring. Activities carried out include NIB registration through the OSS Indonesia application, logo, banner, and menu design, business Instagram account creation, location determination on Google Maps, and education on the stages of brand registration through the DJKI system. The results show that Golden Kriuq successfully obtained an NIB, has a more consistent visual identity, and has a more professional digital presence. The program's impact is evident in increased awareness of legality, digital administration readiness, and businesses' ability to compete more professionally and sustainably.

This study was conducted to address contamination risks in Refill Drinking Water Depot (DAMIU) operations when sanitation, equipment maintenance, and quality control are not consistently implemented. This emphasizes the critical importance of systematic risk monitoring and review processes to ensure water quality and safety. The research aims to analyze the implementation of risk monitoring procedures, identify operational risks at each processing stage, and evaluate the effectiveness of risk mitigation strategies at Depot Isi Ulang Air Galon Barokah. A descriptive qualitative approach was employed, utilizing data collection techniques including in-depth interviews, direct field observations, and documentation analysis. The findings reveal that monitoring and risk review processes are conducted routinely, encompassing raw water quality checks, equipment sanitation protocols, and customer gallon container inspections. No significant risks were identified during the study period, as potential hazards such as microbiological contamination and equipment malfunction were effectively prevented through timely filter replacement and daily equipment cleaning procedures. Overall, the depot's risk management system operates effectively and consistently maintains water quality standards, ensuring product safety for consumers.

This study aims to analyze the strategic role of the Information and Documentation Management Officer (PPID) of the General Elections Commission (KPU) of Palangka Raya City in supporting the strengthening of democracy and public participation at the local level. This research uses a qualitative approach with a descriptive-analytical design through documentary studies on regulations, internal policies of KPU, PPID service reports, and public information request data, enriched with observations of the information service mechanisms both offline and online. The results show that, normatively and structurally, the PPID of Palangka Raya City KPU has carried out its functions in accordance with the provisions of Law No. 14 of 2008 and KPU Regulation No. 22 of 2023. The information service procedures, response time limits, and the use of the E-PPID system reflect the institutional commitment to the principle of transparency. However, the level of utilization of public information services is still relatively low and dominated by the academic community, particularly students. Additionally, there have been no recorded requests for information from disabled groups, despite the provision of disability-friendly facilities. These findings indicate a gap between administrative information openness and substantive public participation. This study concludes that strengthening the role of PPID in the future should be directed toward public communication strategies, political education, and inclusive approaches so that information openness does not stop at regulatory compliance but can make a tangible contribution to the consolidation of a participatory and just local democracy.

The UNAMA Library employs information systems to enhance its academic services. Nevertheless, its administrative framework continues to encounter obstacles, such as inadequate service system support for users, constrained resources allocated for the management and upkeep of the system, an absence of standardized protocols for addressing technical challenges, and insufficient assessment system efficacy. If these issues remain unaddressed, the operational effectiveness of the library information system will be compromised, thereby thwarting the objective of delivering dependable information services. This investigation seeks to illuminate the maturity level of information system governance as delineated by COBIT 2019 within the Decision Support Systems (DSS) domain, specifically focusing on the DSS01 (Manage Operations) and DSS02 (Manage Service Requests and Incidents) processes. The findings suggest that the degree of information system governance capability the UNAMA Library is situated at the Established Process level (level 3), signifying that the process has undergone implementation; however, it has yet to be comprehensively documented and consistently evaluated. Moreover, a disparity persists between the existing state and the anticipated capability level of the organization, particularly concerning IT operations management, the standardization incident handling, and the documentation of operational procedures. An elucidation of the expected level is articulated, especially in terms of operational standards, incident documentation, and IT infrastructure oversight. Recommendations encompass the formulation of standard operating procedures (SOPs), the enhancement of documentation practices, and periodic assessments grounded in COBIT 2019. These findings are anticipated to assist libraries in augmenting the efficacy of information systems governance and the quality of IT services.

Problem solving in permutation and combination requires the ability to understand context, choose strategies, and perform calculation procedures accurately. Based on the analysis of students' answers, it was found that difficulties arose consistently at each stage of problem solving according to Polya, namely the problem understanding stage, the planning stage, the plan implementation stage, and the rechecking stage. In general, students' weaknesses are not only related to their understanding of permutation and combination concepts, but also to their inability to apply problem-solving steps systematically. The results of the study indicate the need for a learning approach that not only focuses on mastering formulas, but also strengthens problem literacy, the ability to identify relevant information, and the selection of solution strategies appropriate to the characteristics of the problem. In addition, the habit of reflection through reviewing the process and results of the solution needs to be developed consistently so that students are able to recognize mistakes and improve their accuracy in solving permutation and combination word problems in a more accurate, logical, and structured manner.

The evaluation of Indonesian language instruction at the junior secondary level remains predominantly oriented toward lower-order thinking skills, thereby constraining the advancement of students’Higher Order Thinking Skills (HOTS). This situation necessitates the development of comprehensive assessment tools that are coherently aligned with the Merdeka Curriculum. The present study introduces a model for constructing HOTS-oriented assessment instruments targeting procedural text writing in Phase D. The development process was systematically organized through several stages: translating learning outcomes into measurable indicators, preparing assessment blueprints, creating item cards, formulating scoring rubrics for attitudes, knowledge, and skills, and finally analyzing and interpreting the assessment data. These instruments were specifically designed to capture students’ analytical, evaluative, and creative abilities in producing procedural texts that are logical, coherent, and effective. Findings demonstrate that the instruments provide an objective and holistic representation of students’ competency attainment. In summary, the proposed HOTS-based assessment model for procedural text writing is practical, methodical, and contextually relevant, serving as a valuable framework for evaluating Indonesian language learning in accordance with the Merdeka Curriculum principles.

This article presents a theoretical review of organizational control systems with emphasis on adherence to stringent control mechanisms. Through a qualitative literature review approach, this study examines three interconnected control dimensions: result control, action control, and personal-cultural control. The findings indicate that effective organizational control requires an integrative approach that combines formal mechanisms such as performance targets and standard operating procedures with informal aspects including values and organizational culture. Result control provides direction through clear performance indicators, action control ensures work processes comply with established standards, while personal-cultural control strengthens internal compliance through value internalization. This study contributes to management control system theory by emphasizing the importance of integrated control approaches and highlighting the roles of goal communication, value internalization, action tracking, and behavioral reinforcement as key elements in building organizational compliance. Practically, this article offers recommendations for organizational leaders in designing balanced, effective, and sustainable control systems that support organizational goal achievement without undermining employee flexibility and creativity.

This article aims to provide a comprehensive literature review on how professional ethics can serve as an effective strategy to prevent fund misuse within organizational financial management. Professional ethics is viewed as a set of moral values, behavioral norms, and professional standards that guide financial managers to perform their duties with honesty, responsibility, and without conflicts of interest. In the context of financial management, these duties include recording, budgeting, monitoring, and reporting financial activities, all of which require accuracy and transparency. The study highlights five main principles of professional ethics: integrity, objectivity, professional competence, confidentiality, and professional behavior. These principles clarify rules, strengthen accountability, and ensure that financial processes comply with established standards. The literature review shows that applying professional ethics not only encourages individuals to act correctly but also enhances responsibility, improves performance, and strengthens financial oversight. Integrity and objectivity play a crucial role in preventing report manipulation, budget inflation, and fund misuse, as these principles demand moral courage and fair decision-making. Professional competence ensures that every financial process is carried out accurately and in accordance with regulations, while confidentiality protects sensitive information from misuse. Professional behavior emphasizes adherence to laws, organizational policies, and professional standards. The article also identifies several supporting factors that enable the effective implementation of professional ethics, such as strong internal policies, leadership commitment to integrity, an ethical workplace culture, layered supervision systems, and continuous ethics training. Conversely, common challenges include weak internal controls, limited understanding of ethics, organizational pressure, conflicts of interest, and inconsistent application of ethical standards. Therefore, this article underscores that integrating professional ethics into organizational financial policies, procedures, and management systems is a key step in preventing fund misuse and strengthening stakeholder trust in the organization’s transparency and accountability.

The instability of the climate is becoming increasingly prominent across Southeast Asia, creating uncertainty in agricultural systems that are highly dependent on seasonal weather patterns. Indonesia, where rice remains the primary staple food, is particularly vulnerable to the effects of rising temperatures and rainfall deficits. This study applies the Seasonal Autoregressive Integrated Moving Average (SARIMA) model to predict rice production while incorporating indicators of extreme climate anomalies. Using publicly available datasets, including FAOSTAT production statistics, NOAA rainfall and temperature anomalies, and climate indices from the World Bank, this model was developed following the Box-Jenkins procedure. Among the configurations tested, the SARIMA model (1,1,1)(0,1,1)₁₂ showed the strongest performance, reflected in a MAPE of 4.62% and low RMSE values. The model indicates that significant El Niño events can reduce annual rice production by 3–7%, while wetter La Niña conditions may support production recovery. These findings highlight the importance of integrating climate-sensitive data into agricultural forecasting. The model presented here could support early warning systems, adaptive farming strategies, and long-term food security planning in Indonesia.

This study aims to analyze the strengthening of higher education governance in realizing transparent and accountable academic services. In the context of the globalization of higher education and increasing public accountability demands, universities are required not only to excel academically but also to provide services that are open, responsive, and accountable. This research employs a qualitative approach with a descriptive-analytical design. Data were collected through in-depth interviews, observations, and documentation studies involving university leaders, academic administrators, lecturers, and students. Data analysis was conducted interactively through data reduction, data display, and conclusion drawing. The results indicate that the principle of transparency has been implemented through digital-based academic information systems; however, consistency in updating information still needs improvement. Accountability has been supported by standard operating procedures and service evaluations, although performance measurement based on indicators has not been fully integrated. Stakeholder participation has been facilitated through evaluation forums, but involvement in strategic decision-making remains limited. Overall, the dimensions of transparency, accountability, participation, effectiveness, and responsibility are interrelated in shaping the quality of academic services. This study emphasizes that strengthening governance must be systemically internalized within organizational culture and institutional operational systems to enhance trust and stakeholder satisfaction.

This study examines the critical role of expert opinions from the Ministry of Energy and Mineral Resources (ESDM) during the investigation phase in uncovering gold mining without permit (PETI) crimes under Article 120 of the Indonesian Criminal Procedure Code (KUHAP) in West Kalimantan. The research employs a normative-empirical approach, analyzing legal provisions, government reports, and judicial practices to assess how ESDM experts contribute to establishing the material truth of PETI cases. Findings reveal that expert opinions are indispensable for verifying the absence of permits, assessing environmental damage, and quantifying state losses, thereby strengthening evidentiary frameworks for prosecutors and judges. However, challenges persist, including coordination gaps between law enforcement and ESDM, insufficient technical capacity among investigators, and potential threats to expert independence. The study concludes that optimizing the use of ESDM expertise is not merely procedural but strategic for effective, accountable, and just enforcement against PETI, which remains a significant threat to national resource sovereignty and environmental sustainability.

Lower back pain is one of the most common discomforts experienced by third-trimester pregnant women due to increased uterine size, postural changes, and musculoskeletal strain. Complementary therapies such as effleurage massage offer a non-pharmacological, safe, and easily applicable technique to reduce pregnancy-related pain. This study aimed to examine the effect of effleurage massage on reducing lower back pain among third-trimester pregnant women at TPMB Lina Contesa. This research employed a quasi-experimental one-group pretest–posttest design. The study was conducted from October to November 2025 involving 32 third-trimester pregnant women selected through purposive sampling. Pain intensity was measured before and after the intervention using the Visual Analog Scale (VAS). Effleurage massage was administered for 15–20 minutes on the lower back region following standard midwifery procedures. Data were analyzed using the Wilcoxon test. The findings showed a significant reduction in lower back pain intensity after the intervention (p < 0.001). The proportion of respondents in the moderate-pain category decreased from 65.6% to 21.9%, while those in the mild-pain category increased from 34.4% to 78.1%. The mean VAS score dropped from 5.81 ± 1.12 before intervention to 2.47 ± 1.03 after effleurage massage. Effleurage massage is effective in reducing lower back pain among third-trimester pregnant women and can be recommended as a complementary therapy in midwifery care to improve maternal comfort.

Among the afterlife in Islamic belief is the grave, where at the beginning of this period it is believed that the soul will be questioned by the angels Munkar and Nakir about his faith and deeds in the world. The purpose of this writing is focused on elaborating on Islamic eschatology in the story of Umar bin Khattab about post-death procedures. Literature research to find out a more in-depth discussion on the topic of post-death procedures by collecting, analyzing, and synthesizing information from books, journals, articles, and other relevant documents, was analyzed content. Findings: The story of Umar bin Khattab with the Angels Munkar and Nakir shows his concern for the welfare of the people. This reflects responsible leadership and is oriented towards the long-term good for all Muslims. Although this particular narrative is not widely documented in classical Islamic texts, it reflects a broader theme in Islamic teachings about the mercy and compassion of Allah and the angels. This story also highlights the exemplary character of Umar and his concern for the welfare of others, even in the afterlife. Conclusion: This story is about a leader who always thinks about the welfare of the people, including those who will face questions in the grave. Novelty: This finding highlights visionary leadership based on the essence of Islam that fosters true happiness in this world and the hereafter, considering the challenges of modern leadership oriented toward the afterlife.

This study aims to analyze the application of the franchising system on business performance in the beverage franchise business through a case study of Mitra Minuman Siap Saji. The approach used is qualitative with a case study design, with data collection techniques in the form of in-depth interviews, operational observations, and supporting documentation. The results show that the implementation of standardized Standard Operating Procedures (SOPs), franchisor support in the form of training, raw material supplies, and periodic monitoring contribute significantly to improving business stability, product quality consistency, and customer satisfaction. However, there are limitations in flexibility and several communication obstacles that have the potential to affect the effectiveness of the partnership. The relatively strict contract structure also impacts partners' perceptions of local innovation space, although it is generally still viewed as providing business security and business model clarity. These findings emphasize that a balance between franchisor control and partner autonomy, accompanied by open communication and fair contract design, is a key factor in creating sustainable business performance in a franchising system.

Indonesia’s civil dispute resolution system remains dominated by an adversarial litigation model that prioritizes legal certainty but often neglects the relational and emotional dimensions underlying conflicts. Yet, in many cases such as family, inheritance, or neighborhood disputes the restoration of social relationships is as crucial as formal legal resolution. This study explores the potential integration of restorative justice principles into Indonesia’s civil procedural law as an alternative approach centered on dialogue, accountability, and reconciliation. Employing a normative-juridical approach and qualitative analysis of primary and secondary legal sources, the research finds that restorative justice values align not only with Indonesia’s living law traditions such as musyawarah (deliberative consensus) and customary dispute resolution but also with existing provisions in civil procedure codes. Accordingly, the study proposes the Structured Restorative Mediation (SRM) Model, a procedural framework that embeds restorative principles into both court-annexed and community-based mediation. This model prioritizes relational healing while upholding legal certainty and procedural fairness. Its successful implementation requires regulatory support, enhanced mediator training, and institutional strengthening of community-based dispute resolution bodies. Thus, integrating restorative justice is not merely an innovation but a structural necessity for a more humane, inclusive, and holistically just legal system.

Zakat Fitrah is one of the obligations in Islam aimed at purifying the soul and strengthening social solidarity among Muslims. This study aims to analyze the level of public awareness in paying Zakat Fitrah in RT 05, Ngolorog Hamlet, Mojopuro Village, Jatiroto Subdistrict, Wonogiri Regency. The method used includes in-depth interviews with community leaders and field observations. The results show that residents have a high level of awareness regarding the obligation of Zakat Fitrah, yet there are still obstacles such as a lack of understanding of the procedures for payment and distribution. Factors such as education, income, and socialization by religious leaders play a significant role in enhancing awareness. The conclusion of this study recommends improving educational programs and zakat campaigns by the village government and religious institutions to encourage better compliance, thereby contributing to social welfare in the area. This research is expected to serve as a reference for developing zakat programs in rural regions.

This study examines the renewal of the Criminal Procedure Code (KUHAP) Baru as an effort to synchronize with the Criminal Code (KUHP) 2023, as well as analyzing crucial articles that potentially cause legal uncertainty in the criminal justice process in Indonesia. Using a juridical-normative method with a descriptive-analytical approach, this research analyzes secondary data from primary, secondary, and tertiary legal materials. The results show that KUHAP Baru successfully addresses some of the mismatches with KUHP 2023 through regulations on alternative punishments, corporate accountability, and protection for vulnerable groups, but still faces conceptual and technical challenges such as legislative disharmony and minimal public participation. On the other hand, crucial articles such as Articles 5, 16, 74, 90, 93, 105, 112A, 124, 132A, and 137A pose risks of legal uncertainty due to the expansion of law enforcement authority without adequate oversight, which can violate the due process principle and human rights. The study's conclusion emphasizes the need for further revisions to strengthen legal certainty and harmonize the criminal justice system.

This study aims to test the effectiveness of the implementation of a simplified Mini-QHSE (Quality, Health, Safety, Environment) system in improving working conditions at the Syams Handicraft woven craft MSME in Pati Regency, Central Java. The study used a quantitative method with a one-group pretest–posttest design involving 47 workers as respondents. Data collection was conducted through questionnaires and observations before and after the twelve-week intervention. The results showed that the implementation of the Mini-QHSE system was able to significantly reduce the level of occupational safety and health risks and significantly improve worker welfare. Further analysis revealed that the Mini-QHSE system made a significant contribution to variations in OHS risks and worker welfare. The dimension of safe work procedures proved to be the most influential factor in reducing work risks, while the training aspect was the main factor in improving worker welfare. Based on these findings, it can be concluded that the Mini-QHSE system designed according to the capacity and characteristics of MSMEs is effective in creating a safer and more prosperous work environment. This model has the potential to be applied to similar MSMEs with contextual adjustments as a practical solution in managing quality, safety, and occupational health in the micro-business sector.