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This study conducts a qualitative literature review to examine how insolvency frameworks in developing countries can be designed to effectively accommodate multinational corporations (MNCs). Drawing on interdisciplinary legal, economic, and policy oriented scholarship, the review analyses why MNCs frequently avoid initiating insolvency proceedings in host developing jurisdictions and instead engage in forum shopping toward developed economies. The findings indicate that institutional weaknesses, limited judicial and professional capacity, inadequate group-insolvency coordination, and low procedural predictability significantly reduce the attractiveness of domestic insolvency regimes. The review further identifies core value foundations legal certainty, transparency, efficiency, stakeholder balance, and enterprise value preservation as essential elements of effective insolvency law reform. The study contributes by synthesising reform priorities that move beyond formal legislative change toward strengthening institutional credibility and normative legitimacy, offering policy relevant insights for developing countries seeking to retain multinational insolvency cases and enhance economic resilience.

This study aims to analyze the influence of social support and soft skills on the work readiness of the 2022 cohort students in Tasikmalaya City. Work readiness is an essential aspect that students must possess to face increasingly competitive labor market demands. This research employed a quantitative approach using a survey method. Data were collected through an online questionnaire distributed to 110 respondents selected from a population of 150 students using the Slovin formula with a 5% margin of error and a simple random sampling technique. Data analysis was conducted using multiple linear regression with the assistance of IBM SPSS Statistics 25. Prior to hypothesis testing, validity and reliability tests were performed to ensure the quality of the research instruments. In addition, classical assumption tests, including normality, multicollinearity, heteroscedasticity, autocorrelation, and linearity tests, were conducted to verify the suitability of the regression model. The findings indicate that both social support and soft skills have a positive and significant effect on students’ work readiness. Support from family, peers, and the academic environment enhances students’ confidence in preparing for employment. Furthermore, communication skills, teamwork, problem-solving abilities, and responsibility as components of soft skills strengthen students’ readiness to enter the professional workforce. These findings highlight the importance of developing soft skills and strengthening social support to improve students’ work readiness.

The era of globalization has brought significant changes to the world of education, particularly to the role and function of teachers in the learning process. Advances in information technology and easy access to knowledge require teachers to reorient their roles from mere transmitters of material to facilitators, motivators, curators of information, and mentors of student character. This study aims to examine the nature of the reorientation of the role and function of teachers in the era of globalization, the reasons for the need for such changes, the ideal form of teacher roles, and the challenges and strategies in their implementation. The research method used is a qualitative approach with a literature study through analysis of various books, journals, and relevant scientific sources. The results show that the reorientation of teacher roles is necessary due to changes in learning paradigms, technological developments, and the demand for 21st-century skills. However, the process still faces various challenges such as low digital literacy, conventional mindsets, limited training, and a lack of infrastructure support and parental participation. Therefore, strategies are needed such as improving teacher professional development, strengthening digital literacy, simplifying administrative burdens, and strengthening cooperation between schools, parents, and the community. With this reorientation, it is hoped that teachers will be able to play an optimal role in improving the quality of education and developing a generation that is intelligent, has character, and is ready to face global challenges.

Effective communication is essential for teamwork effectiveness in healthcare, particularly in inpatient units where patient care requires coordination among multiple professionals. Internal data from Hospital X showed that more than 50% of medical incidents in the last two years were related to miscommunication among healthcare workers. In addition, the 2024 employee satisfaction survey reported that workplace communication satisfaction was only 62%, below the hospital target of 75%. This study aimed to examine the influence of effective communication on teamwork effectiveness with interprofessional collaboration as an intervening variable at Hospital X.This study used a quantitative cross-sectional design involving 226 healthcare workers, including doctors, nurses, and medical support staff. Data were analyzed using the Three-Box Method and PLS-SEM. The findings revealed that effective communication significantly influenced teamwork effectiveness both directly and indirectly through interprofessional collaboration. Interprofessional collaboration also acted as a significant mediating variable between communication and teamwork effectiveness. These results indicate that communication is a key foundation for strengthening collaboration and improving teamwork in hospitals. Therefore, hospitals should enhance communication training and interprofessional collaboration programs to improve healthcare quality and patient safety

Hospitals play a strategic role in improving public health through professional, safe, and high-quality healthcare services. In modern healthcare organizations, service quality is not only determined by medical facilities and technology but also by the quality of human resources, particularly healthcare workers who directly interact with patients. This study aims to analyze the influence of authentic leadership on healthcare workers’ performance and hospital service quality. The study employed a quantitative explanatory research design involving 120 healthcare workers in a hospital setting. Data were collected using questionnaires and analyzed through multiple linear regression analysis. The findings demonstrate that authentic leadership has a positive and significant effect on healthcare workers’ performance, with a regression coefficient value of 0.648 and a significance level of 0.000. Furthermore, authentic leadership indirectly influences hospital service quality through healthcare workers’ performance, with an indirect effect value of 0.521. These findings indicate that leaders who demonstrate honesty, transparency, integrity, and interpersonal support are able to create a healthy work environment that enhances healthcare workers’ motivation, responsibility, and professionalism. Consequently, improved employee performance contributes to better hospital service quality, particularly in responsiveness, empathy, and communication with patients. This study highlights that authentic leadership is an effective leadership approach for strengthening healthcare human resources and improving hospital service quality in contemporary healthcare organizations.

Kartika Jala Krida (KJK) in 2026 is one of the practical training courses for AAL Cadets Level III of the corps, Sailors, Engineering, Electronics, and Supply. KJK is implemented based on the AAL Cadet Education Implementation Program and Instructions for the implementation of AAL Cadet Practical Training. KJK aims to provide experience in large-circle sailing and astronomical navigation for Sailor Corps Cadets, as well as practicing all basic professional lessons taught at AAL for both sailor and non-sailor Cadets. In addition, Lattek KJK is also a means of naval diplomacy and promotion of Indonesian culture to the countries visited. The KJK voyage uses KRI Bima Suci with a sailing route of Surabaya - Jakarta - Belawan - Sri Lanka - Singapore - Vietnam - China - South Korea - Russia - Japan - Philippines - Bitung, and back to Surabaya. The total distance to be sailed reaches 16,877 nautical miles (NM) for 124 days, using KRI Bima Suci. The 2026 KJK was attended by 79 AAL cadets and 52 cadets from friendly countries in the ASEAN Plus Cadet Sail (APCS) program delegation, consisting of 9 ASEAN member countries: Brunei Darussalam, Malaysia, Vietnam, Laos, Cambodia, the Philippines, Singapore, Thailand, Timor Leste, and 17 ASEAN Partner Countries consisting of Australia, China, India, Japan, South Korea, Egypt, France, Italy, UAE, Pakistan, Bangladesh, Iran, Kenya, Seychelles, Sri Lanka, the Netherlands, and Canada. A total of 131 participants. Departing Thursday, March 26, 2026, from AAL and arriving at stage 6 in China until May 28, 2026.

Legal education in higher education institutions remains predominantly dominated by cognitive approaches, which have not fully succeeded in shaping students’ character, particularly in terms of integrity, professional responsibility, and legal empathy. This condition highlights the need for learning approaches that integrate practical experience with professional ethical values. This community engagement activity aims to strengthen the character of law students through a clinical legal education-based intervention integrated with professional ethics education. The activity was conducted using a participatory approach involving 35 law students from the Faculty of Law at Universitas Madura over the period from 21 April to 13 May 2026. The intervention consisted of a series of activities, including legal education sessions, basic legal consultations, and structured ethical reflection. The community partners were local residents with limited access to legal information and services.The results indicate an improvement in students’ character scores across several dimensions, namely integrity (from 3.42 to 4.21), professional responsibility (from 3.51 to 4.28), and legal empathy (from 3.37 to 4.35). In addition, more than 80% of students reported that the activity enhanced their understanding of legal practice and the social conditions of the community. The activity also had a positive impact on the community, particularly in improving legal literacy. These findings demonstrate that experience-based legal clinics are effective in strengthening law students’ character while simultaneously providing tangible benefits to the community. Therefore, community engagement activities based on clinical legal education can be developed as a strategic medium for strengthening character education in law faculties.

Field Experience Practice (PPL) or internship is a practical course carried out directly in a company according to the student's field of study, with the aim of integrating lecture theory and real work practice. PPL is worth 6 credits and is a mandatory part of the curriculum for undergraduate students at the Putera Bangsa Tegal Islamic Economics College. Students who have not participated in PPL are not considered to have met the academic qualifications as graduates. This program aims to produce competent graduates as academics, researchers, consultants, accounting practitioners, and creative, innovative, and professional Muslim entrepreneurs. Through PPL, students are expected to improve their personal qualities, work experience, and understanding of the business world and development policies. The PPL implementation took place from September 14, 2025 to January 15, 2026 at PT Masanda Jaya. The Sharia Business Management Study Program views PPL as a strategic tool to understand management practices, SWOT analysis, governance, and company strategies in achieving organizational goals. The PPL report compiled by the author has the theme of the FAJAR internship.

This study aims to analyze the marketing strategy implemented by Catering Lapak Ning Icha to increase consumer purchase intention. The background of this research is the intense competition in the culinary MSME sector, particularly catering services, which demands effective and sustainable marketing strategies. A qualitative approach with a case study design was employed. Data were collected through in-depth interviews, observations, and documentation involving the business owner (represented by the operator), employees, and consumers. Data analysis was conducted using the Miles and Huberman model, consisting of data reduction, data display, and conclusion drawing. The findings reveal that the marketing strategy based on the 7P marketing mix (Product, Price, Place, Promotion, People, Process, and Physical Evidence) plays a significant role in increasing consumer purchase intention. In terms of product, the catering maintains taste quality, cleanliness, and menu variety. Pricing is set affordably and competitively. Easy location access and accurate ordering and distribution processes support the place and process aspects. Promotion is carried out organically through social media and word of mouth. Additionally, friendly and professional employee service, as well as physical evidence such as a clean business environment and neat packaging, contribute to positive consumer perceptions. The implications of this study suggest that consistent and integrated marketing strategies aligned with consumer needs can effectively enhance purchase intention and customer loyalty. This research serves as a reference for culinary MSME actors in designing effective and sustainable marketing strategies.

Strengthening literacy in secondary education is essential in responding to the demands of 21st-century learning. Teachers play a crucial role in integrating literacy into classroom practices; however, their understanding and skills in implementing literacy-based learning are often still limited. This community service program aims to enhance teachers’ competencies in developing literacy-based instruction at State Senior High School 5 Purworejo through a participatory and sustainable training and mentoring approach. The program involved 30 teachers and was conducted in three stages: preparation and planning, implementation, and mentoring and evaluation. The results show a significant improvement in teachers’ understanding of literacy, with the average score increasing from 62.4 to 84.7. A total of 87% of teachers were able to design literacy-based lesson plans effectively, while 73% successfully implemented them in classroom practice. Positive impacts were also observed among students, who became more active in discussions and more confident in expressing their ideas. Qualitatively, the program revealed a shift in teachers’ perspectives, where literacy is no longer seen as an additional activity but as an integral part of meaningful learning that fosters critical and reflective thinking. Overall, this program not only improved teachers’ technical competencies but also strengthened their professional awareness in creating more meaningful learning experiences. The mentoring process played a key role in supporting this transformation by providing a reflective and supportive space for continuous learning and growth.

This study aims to analyze the influence of work discipline, professionalism, and organizational culture on organizational commitment among employees in the Public Service Sector. Organizational commitment is an important factor that reflects employee loyalty and attachment to the institution, while the three independent variables are considered as internal factors that can strengthen this commitment. The method used in this study is associative quantitative with a multiple linear regression approach. Data were collected through distributing questionnaires to 46 respondents based on probability sampling techniques. Data processing and analysis in this study used SPSS software version 27. Based on the results of the study, it was found that there is a significant influence of work discipline on organizational commitment. In addition, professionalism has a significant effect on organizational commitment, organizational culture has a significant effect on organizational commitment. Based on simultaneous hypothesis testing, it is proven that work discipline, organizational culture, and professionalism jointly influence organizational commitment. While the amount of contribution is 54% to organizational commitment, while the remaining 46% of organizational commitment is influenced by other factors such as leadership style, motivation, competence, rewards, job satisfaction, and employee performance. Thus, this study confirms that to increase organizational commitment, government agencies need to strengthen a healthy work culture, enforce discipline, and encourage a professional attitude in the work environment.

Self-development is a crucial competence for navigating the professional world; however, many individuals face significant barriers in optimizing this potential. This study aims to formulate an integrative model of Quranic Tadabur and bibliotherapy as a professional therapeutic intervention in counseling, addressing gaps in existing literature. Using a library research method with content analysis, the findings indicate that Quranic Tadabur effectively enhances essential self-development skills, including self-awareness, work motivation, problem-solving, time management, emotional regulation, critical and creative thinking, and social collaboration. Within the bibliotherapy framework, the self-development process is structured through stages of motivation, incubation, follow-up, and evaluation. Furthermore, several counseling techniques are proposed, such as self-management, minimal contact, counselor-led management, and directed counseling, to support individual growth. This integrative approach highlights the role of spirituality in fostering holistic personal and professional development. The study contributes theoretically to the advancement of spirituality-based counseling models, particularly in the context of modern career development, and offers a conceptual foundation for future empirical research.

Financial reporting integrity is heavily reliant on audit quality. This research explores the effect of auditor attributes, specifically integrity and professional background, on audit standards in Timor-Leste. Quantitative data was collected from a survey of 60 auditors and analyzed using descriptive statistics, correlation analysis, and multiple linear regression techniques. The findings suggest that auditor ethics has a substantial positive impact on audit quality, indicating that conformity to professional ethical guidelines is vital for enhancing audit results. In contrast, experience in auditing does not demonstrate a statistically significant impact on the quality of audits. Visualization through scatter plots further supports the notion that the relationship between ethics and audit quality is more robust than that of other auditor characteristics. Strengthening ethical standards in the auditing profession is crucial to enhancing audit quality, as these findings demonstrate. This study contributes to the body of research on auditing behavior by presenting empirical findings from a developing institutional setting. The findings also have practical implications for policymakers and auditing bodies in Timor-Leste.

Autism Spectrum Disorder (ASD) is a developmental disorder that requires ongoing support and intervention from family and related parties. The role of families, especially parents, is crucial in the admissions process, the provision of emotional support, as well as active involvement in the therapy and social interventions of children with autism. Various studies show that social support and family education contribute significantly to the success of children's growth and development. However, families also face challenges such as limited access to services, social stigma, and lack of knowledge. Effective approaches that can be used such as knowledge enhancement through education, social support networks, and collaboration with professionals. In addition, government policy support and the availability of inclusive services are also important factors in supporting the success of interventions. This study uses a literature review methodology and focuses on the role of families in supporting children with autism holistically to develop a sustainable and effective intervention program based on family needs. These findings are expected to be the basis for the development of a more comprehensive and adaptive family assistance strategy for various socio-cultural conditions.

The increasing number of corruption cases involving School Operational Assistance (BOS) funds has become a serious challenge for the education sector in Indonesia. These cases not only undermine public trust in educational institutions but also hinder the achievement of equitable and quality education. This study aims to analyze the role of professional leadership in preventing and addressing the misuse of BOS funds within educational institutions. The research employs a qualitative approach through literature review and analysis of relevant regulations, scholarly publications, and documented corruption cases in the education sector. The findings indicate that professional leadership characterized by integrity, accountability, transparency, and strong ethical commitment plays a significant role in minimizing opportunities for corruption. Effective leaders are able to establish robust internal control systems, promote a culture of honesty, and ensure participatory financial management involving various stakeholders. Furthermore, continuous supervision and adherence to governance principles strengthen institutional resilience against financial misconduct. The study implies that strengthening leadership capacity and ethical values among educational leaders is essential for improving financial governance and fostering public confidence in educational management. Professional leadership is therefore a crucial factor in supporting clean, transparent, and sustainable education administration.

This community service program aimed to improve teachers’ understanding and practical skills in preparing Classroom Action Research (CAR) proposals among senior high school teachers in Semarang City, Indonesia. Classroom Action Research is an essential component of teacher professional development, enabling educators to systematically identify classroom problems, implement pedagogical interventions, and evaluate learning improvement strategies. However, many teachers encounter difficulties in translating classroom challenges into structured research proposals. The program involved 22 teachers from public and private senior high schools in Semarang City and was implemented using a participatory and experiential learning approach integrating theoretical sessions, guided discussion, proposal-writing workshops, and direct mentoring. Training materials covered classroom problem identification, research cycles, proposal structure, formulation of objectives, intervention design, and indicators of success. Program effectiveness was evaluated through direct assessment of participants’ practical outputs. The success indicator was defined as a minimum of 90% of participants being able to prepare an initial classroom action research proposal draft correctly according to the provided guidelines. The results showed that the program successfully achieved its target, with 90.9% of participants able to produce an initial classroom action research proposal draft containing essential proposal components. Participants also demonstrated improved confidence and understanding regarding classroom-based research implementation. This program contributes a practical professional development model integrating research literacy enhancement and hands-on proposal writing practice to strengthen teachers’ reflective teaching and evidence-based instructional improvement capacity.

This research looks into the moral breaches made by accountants and how well they follow the Financial Accounting Standards at PT Indofarma Tbk, a drug-making firm in Indonesia. The goal of the study is to find out what leads to financial wrongdoing. The research takes a qualitative approach by looking at audit papers and financial statements from the Supreme Audit Institution from 2020 to 2023. The results uncover various dishonest activities, including inflated inventory, fake transactions, and wrongful discounts. These actions led to a national loss of Rp 371.8 billion and broke the ethical standards of the accounting field, harming the reputation of both the accountants and the organization. The analysis of the findings is connected to theories about professional ethics and corporate governance. The theoretical input of this research aims to improve the understanding of how ethical violations influence the use of Financial Accounting Standards and the quality of financial reports in the pharmaceutical manufacturing sector. On a practical level, the study suggests ways to enhance internal checks and provide ethics training to boost the honesty of financial reporting. A limitation of this research is the reliance on secondary data, indicating that more studies with primary data are necessary for clearer findings.

Low financial literacy and managerial capability remain common issues faced by micro, small, and medium enterprises (MSMEs), particularly in the culinary sector, which consequently affects financial efficiency and business sustainability. Many business owners still maintain simple and unstructured financial records and often mix personal and business finances, leading to difficulties in determining profit and making appropriate business decisions. This community service activity aims to improve financial efficiency through operational management assistance for the MSME Warung Pecel Bu Nor located in Gading Fajar, Candi District, Sidoarjo Regency. The method used is Participatory Action Research (PAR), which actively involves business owners in every stage of the activity, including problem identification, action planning, implementation, evaluation, and reflection. Data collection techniques include observation, interviews, discussions, and joint reflection. The results indicate an improvement in the business owner’s understanding and skills in simple financial recording, separation of personal and business finances, and operational cost control. In addition, there is an improvement in the organization of business management and managerial awareness. This assistance contributes to increased financial efficiency, business stability, and the potential improvement of the economic welfare of business owners. Overall, this assistance has proven effective in supporting the sustainability of MSMEs; therefore, continuous assistance is needed so that business owners can consistently implement more professional business management practices.

Assistance in obtaining a Business License Number (NIB) and halal certification at Rewwin Housing was carried out as a strategic effort to promote legality and increase the competitiveness of MSMEs. In general, many business actors still do not have legal status due to limited knowledge regarding administrative procedures and digital licensing systems. In fact, business legality is a crucial aspect that can increase consumer trust, expand market access, and strengthen a business's position amidst competition. Sobar et al. (2023), "improving product quality and becoming a service are key factors in increasing the competitiveness of MSMEs," which is supported, among other things, by having a business legality. The mentoring activity was carried out on February 7–8, 2026, using a Participatory Action Research (PAR) approach, which emphasized active participation between the mentor and business actors in identifying obstacles and completing the mentoring process together. Through this process, MSME partners gained practical understanding regarding NIB registration through the OSS system and halal certification applications. The results of the activity showed an increased awareness that business legality is not only an administrative responsibility, but also a strategic increase in business credibility and professionalism. Ridwan et al. (2024) legal assistance can increase the understanding and readiness of MSME actors in developing their businesses sustainably.

The development of digital content on the YouTube platform encourages creators to produce more engaging and informative podcast videos through the editing process. This study discusses the video podcast editing workflow of the Tikitalk program on the Ampu Studio YouTube channel using Adobe Premiere Pro. This research also aims to understand how the editing stages are carried out in improving the quality of video podcast presentation. The research method used is descriptive qualitative through direct observation during internship activities, so that the data is obtained based on real field experience. The results of the study show that the editing process, such as video cutting, transition settings, audio adjustment, audio censoring, and the addition of motion graphics, can significantly improve the quality of video podcast presentation. In addition, this process also helps make the content more organized, informative, and engaging for viewers. Thus, the role of the editor in the production process is very important in supporting the quality of digital content on the YouTube platform. Therefore, it can be concluded that editing is not only a technical process, but also an important part in increasing the attractiveness and professionalism of a video podcast.