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Women entrepreneurs play a pivotal role in fostering social innovation through the establishment of community-based enterprises. These enterprises not only address social challenges but also contribute significantly to economic development by creating sustainable solutions and opportunities within their communities. This study explores the intersection of women entrepreneurship, social innovation, and community-based enterprises, emphasizing their potential to drive inclusive economic growth. By leveraging local resources and addressing community-specific needs, women entrepreneurs act as catalysts for change, promoting social equity and economic empowerment. The research highlights key success factors, challenges, and strategies adopted by women-led community-based enterprises to achieve long-term economic and social impact. The findings suggest that supporting women entrepreneurs can amplify their contributions to economic development and societal well-being, particularly in underserved areas.  

This study explores the impact of an entrepreneurial mindset on business growth, with a particular focus on startups in developing economies. Through a case study approach, it examines how entrepreneurial traits such as innovation, risk-taking, and resilience contribute to overcoming challenges unique to these markets, including limited access to resources, unstable regulatory environments, and financial constraints. The research identifies key strategies employed by successful entrepreneurs to drive growth, create competitive advantages, and foster sustainable development. The findings highlight the critical role of entrepreneurial mindset as a catalyst for navigating complexities and achieving scalability in dynamic and resource-constrained environments. This study provides valuable insights for policymakers, educators, and aspiring entrepreneurs aiming to support and enhance the startup ecosystem in developing economies.

Indonesia's micro, small, and medium enterprises (MSMEs) continue to encounter a range of obstacles, particularly in enhancing their productivity and competitiveness. The 2020 survey conducted by the Ministry of Education and Cultural Affairs indicates that Indonesia still has substantial challenges in terms of education quality, especially in rural and underdeveloped urban areas. Several factors, such as the availability of high-quality education, access to educational resources, and the level of teaching excellence, can significantly impact individuals' capacity to effectively manage their enterprises and promote innovation (Kemendikbud RI, 2020). This study investigates the link between knowledge sharing practices, innovation, and employee performance within Indonesian MSMEs. Through exploratory analysis, it offers fresh insights into how innovation and knowledge sharing behaviour can affect employee performance in Indonesian MSMEs. The main objective is to analyse and explore the impact of innovation and information sharing behaviours on employee performance in small and medium-sized enterprises (SMEs) in Indonesia. Based on this research and its findings, several strategies have been identified. These strategies aim to explore the complex relationship between an employee's performance, their willingness to share knowledge, and their ability to demonstrate innovative behaviours in MSMEs. Future study could focus on improving the quality of human resources, specifically in areas such as knowledge, expertise, competence, and entrepreneurial attitude. Investing in the development of human resources yields benefits for both MSME business owners and the overall well-being of workers..

This study aims to analyze the integration of Artificial Intelligence (AI) into Strategic Human Resource Management (SHRM) and its contribution to enhancing organizational performance using a bibliometric approach. The research method involves analyzing data from Scopus and Crossref databases with the help of VOSviewer software to map research trends, keyword relationships, and publication distributions. The findings reveal that AI plays a significant role in optimizing HR processes, such as data-driven decision-making, productivity enhancement, and more efficient talent management. Key trends include innovations in HR practices, the utilization of big data, and sustainability practices (green HRM). The analysis identifies a significant increase in publications since 2020, reflecting growing academic interest in this topic. This research provides practical significance by helping organizations understand the strategic benefits of AI in addressing HR challenges and driving sustainable performance. The findings of this study are expected to serve as a reference for future research exploring AI implementation across various organizational contexts.

Taxes function as a source of income for the state which is used to support development and finance various state needs. So far, taxpayer compliance has been the main focus of the Directorate General of Taxes. In an effort to increase the level of taxpayer compliance, the Directorate General of Taxes continues to innovate in providing services to taxpayers by developing an electronic system for the tax registration, payment and reporting process. Through this electronic system, the Directorate General of Taxes provides various conveniences, starting from the taxpayer registration process to tax reporting.

The purpose of this study is to find out the utilization of natural resources managed by residents based on Islamic economics as sustainable development. This study uses a qualitative research approach. This type of research is Field research. This research was conducted at the Karo Indah Natural Bath located in Namu Ukur Sel., Sei Bingai District, Lalat Regency, North Sumatra. In this study, the primary data used was sourced from interviews, namely with the tourism manager of the Karo Indah Natural Bath and interviews with traders and the community around 2 people. The data collection technique in this study is through interviews and direct observation. The data analysis technique in this study is data reduction where the researcher will describe how to optimize the population in utilizing natural resources in improving sustainable development (SDGs) in Namu Ukur Langkat village from an Islamic economic perspective. The results of the study show that the Karo Indah Nature Bath tourist attraction in the perspective of Islamic economics is in line because there is a sale and purchase contract that is allowed in Islam and the norms that exist in society and do not contradict the law related to Islamic economics. Where this is seen from the business with an increase in halal income is carried out in a good way and for a good purpose as well. Then, the residents of Namu Ukur village also use natural resources well and not excessively, in the sense that residents always maintain the cleanliness and beauty of the natural resources used. In this case, the community's economy has also increased due to the existence of long business opportunities by utilizing these natural resources.

This study analyzes the differences between the neoliberal and social democratic paradigms in poverty alleviation policies in Indonesia, by adding an Islamic Economic perspective as an alternative. The neoliberal paradigm focuses on free market mechanisms, deregulation, and minimizing the role of the state, but often exacerbates social inequality. In contrast, the social democratic paradigm balances the role of the market and state intervention through resource redistribution and protection of vulnerable groups through sustainable social programs. Islamic economics offers a complementary approach oriented towards the principles of distributive justice, balance, and solidarity, by integrating spiritual values ​​into socio-economic policies. A qualitative approach is used in this study, with policy analysis of programs such as the Family Hope Program (PKH) and the National Health Insurance (JKN). The results show that the social democratic paradigm is more effective in reducing poverty systemically than neoliberalism, especially through increasing access to education, health, and social protection. However, budget constraints, corruption, and infrastructure gaps remain significant challenges. The Islamic Economic perspective emphasizes the importance of zakat, waqf, and infaq as instruments of wealth redistribution that have the potential to strengthen inclusive and sustainable poverty alleviation policies. This study recommends strengthening the synergy between the paradigm of social democracy and the values ​​of Islamic Economics to create policies that are more effective, equitable, and oriented towards the welfare of society holistically.  

This study examines the impact of government policies on social trauma healing and post-conflict social integration in Ambon, focusing on interfaith community relations and policies implemented following the Malino II Agreement. The objective of this research is to explore the effectiveness of reconciliation policies in reducing sectarian tensions and supporting the recovery of social trauma. The study employs a descriptive-analytical qualitative approach, utilizing a literature review of relevant sources, including books and articles on related policies. The findings indicate that reconciliation policies involving interfaith dialogue and engagement with local leaders have been effective in mitigating sectarian tensions and fostering social trauma recovery. However, while these policies have shown short-term effectiveness, challenges persist in ensuring their sustainability and implementation, particularly regarding social inclusivity. Additionally, the role of local religious leaders and religious institutions is crucial in creating spaces for dialogue and strengthening social cohesion, while religious education and local cultural practices also contribute to social integration. This study suggests that community-based approaches and inclusive policies that engage various societal elements are essential for achieving sustainable social peace.

This article examines the role of language and communication in journalism, with a focus on conveying accurate information. In an era where information is disseminated rapidly and in a variety of ways, journalists need to not only report the news but also ensure that the news is credible. This article contributes to a deeper understanding of the relationship between language, communication, and news accuracy by analyzing effective communication methods and the challenges journalists face in maintaining accuracy. The aim is to: This study shows that the use of appropriate language and good communication techniques can increase the credibility of the media.

Lutung Kasarung is a folk tale from West Java that can be famous among the public. This story tells about a handsome prince named Sanghyang Guruminda who was punished by being thrown to earth for making a mistake in the form of a lutung. Sanghyang Guruminda got lost in a forest so he was named Lutung Kasarung. In Sundanese Lutung Kasarung means lost Lutung. The popularity of Lutung Kasarung makes the other two characters, namely Purbasari and Purbararang, look like side characters, in fact, these siblings characters play an important role in the development of the storyline. This research aims to analyze the intrinsic elements contained in the Lutung Kasarung folklore. The formulation of this story problem includes: How is the journey of lutung kasarung to return to its original form? How is the plot of the lutung kasarung folk story? What mandate can be taken from the folk tale of lutung kasarung?. The research methods used are qualitative methods and Library Studies. Data sources are collected through literature studies that use various literature sources, including articles, journals, and websites that discuss Lutung Kasarung folklore. The analysis used is literary theory according to Meyer Howard Abrams, which is objective theory. An objective approach looks at the work of an autonomous object. It means, literary works can stand alone without involving things that are outside the work such as politics, economy, and others. Therefore, the focus of the objective approach is the work itself. The research results in this story show loyalty and sacrifice in the character of Lutung Kasarung, the characters in this story describe honor and strong inner strength with the outside world. The recommendation from this research is the need for further study development because it is still less related to the symbolism in this folklore, as well as efforts to preserve in folklore as part of cultural identity that can educate the younger generation to still preserve the noble values of our ancestors.

The purpose of this study was to test and analyze the effect of GRC and Intellectual Capital on firm value through financial performance in banking companies. The population in this study are all banking companies listed on the Indonesia Stock Exchange for the 2021-2023 period. Sampling using purposive sampling method. The data used is secondary data sourced from annual reports and financial reports. The data analysis technique used in this research is the SmartPLS 4 program. The results of this study indicate that GRC has no significant effect on financial performance and firm value, Intellectual capital has no effect on firm value but intellectual capital has a significant and positive effect on financial performance. Furthermore, financial performance has no influence on firm value. GRC mediated by financial performance has no effect on firm value.  Intellectual Capital mediated by financial performance has no effect on firm value.

The purpose of this study is to evaluate the deficiencies in the learning of accounting software at STIE Ganesha. This study will concentrate on factors that potentially hinder the integration of accounting software into the college curriculum. This research started in October 2024. Accounting students at STIE Ganesha are the research subjects. Qualitative research was conducted and data was collected through in-depth interviews. The results showed that learning accounting software has several problems. One of them is the lack of supporting resources and lack of technological infrastructure. In addition, students face difficulties in understanding and accessing accounting software required to meet the needs of the working world. To produce more efficient accounting software learning, this research emphasizes increasing resource capacity and improving supporting infrastructure. This research is expected to help STIE Ganesha develop methods to improve software-based accounting learning

The purpose of this study is to evaluate the deficiencies in the learning of accounting software at STIE Ganesha. This study will concentrate on factors that potentially hinder the integration of accounting software into the college curriculum. This research started in October 2024. Accounting students at STIE Ganesha are the research subjects. Qualitative research was conducted and data was collected through in-depth interviews. The results showed that learning accounting software has several problems. One of them is the lack of supporting resources and lack of technological infrastructure. In addition, students face difficulties in understanding and accessing accounting software required to meet the needs of the working world. To produce more efficient accounting software learning, this research emphasizes increasing resource capacity and improving supporting infrastructure. This research is expected to help STIE Ganesha develop methods to improve software-based accounting learning.

General Election (Pemilu) is a fundamental pillar of democracy that often faces various challenges, including legal violations that undermine its integrity. To overcome this, the Integrated Law Enforcement Center (Gakkumdu) was formed as a collaboration between Bawaslu, the Police, and the Attorney General's Office to accelerate the handling of election violations. However, the strict handling time limit of 14 working days is a major challenge in achieving fair and effective decisions. This study aims to evaluate the effectiveness of the handling time of election violations by Gakkumdu and identify the inhibiting factors. Using a descriptive-analytical qualitative method, this study found that the main obstacles include inter-agency coordination, sectoral ego, limited human resources, and lack of supporting technology. In addition, differences in legal interpretation and low public legal awareness also slowed down the enforcement process. In conclusion, the effectiveness of Gakkumdu handling time is not optimal and requires policy reform. Recommendations include simplifying procedures, cross-agency training, utilizing technology, and educating the public. These reforms are expected to improve election integrity and support a fairer democracy.

The rapid development of information technology has brought significant changes, particularly in the area of cybercrime, such as electronic document forgery. This research explores the role of digital forensics and information technology in proving electronic document forgery crimes in Indonesia, using a normative legal research approach. The study employs both a statute approach and a conceptual approach to analyze the effectiveness of digital forensics in uncovering electronic crimes. The findings show that while digital forensics plays a crucial role in investigating electronic document forgery, there are several complex challenges in its implementation. One of the major obstacles is the limited number of certified digital forensic experts in Indonesia, with only 147 professionals qualified in this field. Additionally, the existing legal regulations have not kept pace with the rapid advancements in digital technology, which poses significant challenges to enforcement efforts. The study identifies various technical barriers, such as the complexity of forensic technologies, the volatile nature of digital evidence, and the ever-evolving techniques used by cybercriminals. These factors complicate the process of proving electronic crimes and pose difficulties for investigators. In response to these challenges, the research recommends strategic measures such as strengthening the capacity of forensic laboratories, harmonizing legal regulations with technological advancements, and improving the competency of human resources in both technological and legal fields. The study contributes to the development of a conceptual framework for cyber law enforcement, providing a comprehensive perspective on the challenges faced in proving electronic crimes in the digital age. The research aims to inform policymakers in crafting more effective and adaptive law enforcement strategies.

Fornication is all acts related to sexual life that violate decency (decency) including sexual intercourse outside of marriage. The Criminal Code classifies criminal acts of sexual abuse where the victim is a child. Children are the younger generation and potential human resources, therefore perpetrators of criminal acts of sexual abuse against children must be subject to appropriate punishment. The focus of the study in this research is to find out the side of justice in the decision of the panel of judges which is not in accordance with the actions of the defendant (Decision Study Number 07/Pid.Sus.A/2023/Pn Byw) case study of Banyuwangi Regency from the demands of the public prosecutor to the decision of the panel of judges what was imposed on the defendant was in accordance with the defendant's actions. From the results obtained in this research, the public prosecutor in his demands did not match the defendant's actions. The author feels that the panel of judges and public prosecutors in their decision gave criminal sanctions to the defendant that were not in accordance with the defendant's actions, because the perpetrator had more than one case.

The quality of financial reporting has become increasingly important in the digital era, particularly for manufacturing companies facing complex operational challenges. The implementation of accounting information systems (AIS) and human resource competency are critical factors that may influence financial reporting quality. This study aims to examine the effect of accounting information systems implementation and human resource competency on the financial reporting quality of manufacturing companies listed on the Indonesia Stock Exchange (IDX). This quantitative study employed a survey design with primary and secondary data collection. The sample consisted of 150 manufacturing companies listed on IDX during 2020-2023, selected using purposive sampling. Data were collected through structured questionnaires distributed to finance managers and financial statement analysis. Multiple regression analysis was used to test the hypotheses. The findings indicate that accounting information systems implementation has a significant positive effect on financial reporting quality (β = 0.456, p < 0.01). Human resource competency also shows a significant positive effect on financial reporting quality (β = 0.387, p < 0.01). The simultaneous effect of both variables explains 68.7% of the variance in financial reporting quality (R² = 0.687, F = 165.42, p < 0.01). Both accounting information systems implementation and human resource competency significantly enhance financial reporting quality. Manufacturing companies should prioritize investing in advanced AIS technology and developing human resource competencies to improve their financial reporting quality.

Learning technology continues to develop as time goes by. Technology is the science of tools and skills that make humans work more efficiently. The implementation of daily learning often follows technological developments in the world of education, as do teachers and lecturers. In the field of education, technology has an influence on improving the quality of education, types of educational technology, information technology and communication and learning technology have a major role in learning. The role of technology in the field of education is as an information center and doing new things to illustrate learning and determine online learning methods. With increasingly developing technology, it can also provide benefits that have both good and bad impacts. One of the developments in technology has had a good influence by increasing self-openness in terms of expanding knowledge as information for all life in the world across borders, places and times. Negative impacts include changes in behavior, morals, rules or morals of life so that they conflict with the moral rules that apply in society. Therefore, to prevent the negative impact of using technology in learning, it is necessary to supervise parents and educators who work together in carrying out teaching and supervising children in using technology. The presence and function of technology in the world of education provides the development and growth of human resources as a determinant in achieving success in education. This kind of thing is caused by human resources themselves which are still lagging behind in using this technology in training. With today's technological developments in education, there are many new innovations to support learning. In this case, one way is to provide changes in educational facilities which are increasingly increasing and developing rapidly through technology.

Climate-induced migration is becoming an increasingly significant global issue, driven by environmental changes such as rising sea levels, extreme weather events, and resource scarcity. Despite its growing importance, current legal frameworks inadequately address the protection of climate migrants, leaving them vulnerable and without clear legal rights. This research aims to propose an integrated social-environmental justice framework to address the legal accountability for climate-induced migration, focusing on the recognition of migrant rights, state responsibilities, and environmental protection. The study uses a comparative legal analysis to examine legal systems across various countries and incorporates field data from climate-vulnerable coastal communities through interviews, surveys, and legal case reviews. The research finds that the proposed framework enhances migrant recognition and clarifies state responsibilities in 70% of reviewed legal cases, offering a more comprehensive solution compared to traditional environmental and human rights approaches. The framework's integration of legal, social, and environmental elements provides a holistic response to climate migration, emphasizing equity and sustainability. However, challenges such as political resistance, fragmented governance, and limited funding hinder full implementation. The study concludes by recommending that governments and international bodies adopt this framework and strengthen their commitment to legal protections and climate adaptation strategies for displaced populations. Further research should focus on refining legal frameworks, addressing implementation barriers, and expanding the scope of social-environmental justice to better support climate migrants.

Sustainable water resource management is a crucial issue, especially in horticultural agricultural areas such as Berastagi, Karo Regency, North Sumatra. This area is known for its abundant water resources, but the challenge in optimizing water distribution and quality is still a problem. This study aims to analyze the level of community participation in water resource management in Berastagi and to develop a sustainable management strategy using the SWOT approach. The method used in this study is a SWOT analysis that considers strengths, weaknesses, opportunities, and threats in water management. The results show that community participation in technical aspects is quite high, but still low in terms of planning and evaluation. The main strength factors are abundant water resources and support from the farming community, while weaknesses lie in limited infrastructure and water pollution from agricultural activities. The main opportunities for sustainable water management include irrigation modernization and increased government regulation, while the main threats are the impacts of climate change and the use of chemicals in agriculture that have the potential to pollute water. From this SWOT analysis, it is recommended to develop technology-based irrigation infrastructure, increase socialization and community education to increase involvement in water management, and collaboration between the government, community, and research institutions. It is expected that this strategy can strengthen sustainable and adaptive water resource management in the Berastagi horticultural area.