Publication Search

  The implementation of the Regional Government Information System (RGIS) represents a strategic initiative by the government to achieve transparency and accountability in regional financial management. However, the effectiveness of this system is highly contingent upon the quality of initial data input. This study aimed to analyze the phenomenon of expenditure code input errors at the Regional Financial and Asset Management Agency (BPKAD) of Sikka Regency and their subsequent impact on the accuracy of the Budget Realization Report (LRA). Employing a descriptive qualitative methodology, this research utilized data collection techniques including participatory observation, in-depth interviews, and document verification, conducted during an internship in the Accounting Division of BPKAD Sikka Regency. The findings reveal that misclassification between capital expenditures (CAPEX) and goods and services expenditures (OPEX) occurs frequently. This is primarily attributed to the complexity of account nomenclature and the rigid, "centrally locked" nature of the SIPD system. Consequently, these input errors lead to a distortion of information within the LRA and an overstatement of fixed assets on the Balance Sheet. This study concludes that a stringent document verification mechanism within the Accounting Division plays a pivotal role as an internal control to ensure the integrity and reliability of regional financial reports prior to their publication.

This research aims to comprehensively map how the participatory mentoring model functions as a catalyst in the transformation of agency and social position of women, particularly in the Micro, Small, and Medium Enterprises (MSMEs) sector. This review evaluates the dialectics between external interventions and the transformation of patriarchal social structures at the local level. The study employs a Systematic Literature Review (SLR) methodology, adopting the PRISMA 2020 protocol. A systematic search was conducted on the Scopus database for empirical peer-reviewed articles published between 2021 and 2026. Through stringent inclusion and exclusion criteria, 33 articles were selected for analysis using a thematic synthesis approach. The thematic analysis resulted in five main clusters: (1)Gender-specific institutional interventions are more effective through the social enterprise model than through pure philanthropy.(2)Multidimensional structural barriers such as cultural norms and political instability continue to limit women's bargaining positions. (3)The transformation of agency often occurs through quiet encroachment in public spaces.(4)Cultural capital in traditional entrepreneurship serves as an instrument of economic autonomy while preserving identity. (5)Collective action becomes a determining factor in shifting gender norms and achieving holistic well-being. The transformation of women's social position requires an active negotiation process supported by gender-conscious structural changes, rather than mere income enhancement. Participatory mentoring must shift from mere technical transfer to a knowledge partnership capable of dismantling patriarchal narratives and building women's agency as autonomous subjects of development.

The increasing demands of global trade, the risk of transboundary diseases, and the stringency of sanitary and phytosanitary (SPS) standards require a more integrated, transparent, and risk-based national quarantine system. The partial readiness of digital systems and traceability mechanisms has the potential to weaken Indonesia’s food security and export competitiveness toward the vision of Golden Indonesia 2045. This study aims to analyze the strategic role of the quarantine system in national development, identify institutional and technical root problems, and formulate the most concrete and feasible policy alternatives. The method used is policy analysis with a multi-criteria analysis (MCA) approach to compare several solution alternatives based on effectiveness, efficiency, technical aspects, and political feasibility. The results indicate that the digital transformation of the national quarantine system based on traceability and risk-based intelligence is the most superior policy option, as it can simultaneously address data fragmentation, improve service efficiency, and strengthen biosecurity surveillance. This study recommends the development of a Quarantine Super App, full implementation of e-certification, integration with the National Logistics Ecosystem and Customs, and the strengthening of an artificial intelligence-based risk profiling system. Gradual implementation accompanied by performance indicator-based evaluation is key to the success of the policy in enhancing national food security and export competitiveness.

UMKM Kerupuk Subur is one of the SMEs quite well-known for its cracker products and is located at Jl. Gedongkuning Gg. Nuri No.66, RT.2/RW.33, Wonocatur, Banguntapan, Bantul Regency, Special Region of Yogyakarta. Product packaging is one of the important factors in maintaining the quality of the crackers to keep them crispy and not easily soggy. Currently, UMKM Kerupuk Subur still uses ordinary plastic packaging that is only tied with a string, so its protection against physical damage and product quality deterioration is still limited. Besides functioning as a protector, product packaging also serves as a consumer attraction that can influence purchasing decisions. In 2024, UMKM Kerupuk Subur experienced a production and sales decline of 4.58 percent, which is suspected to be influenced by packaging factors. This study aims to develop Kerupuk Subur packaging based on customer criteria and needs. The Green Quality Function Deployment approach is used to obtain comprehensive information in designing packaging according to consumer needs and preferences. The results of identifying consumer needs show priorities such as packaging that is easy to open, resealable, transparent, environmentally friendly, durable, and tear-resistant. Based on these needs, packaging development alternatives were designed, including an easy-open system, durable and tear-resistant packaging, and resealable packaging to maintain product quality and crispness. Then, testing was conducted with 50 respondents to assess consumer satisfaction. The level of consumer satisfaction falls into the satisfied category, with an average score of 4.18, where 80% of respondents stated they were satisfied or very satisfied with the designed packaging prototype.

Open-pit mining activities in Indonesia contribute significantly to the national economy but require stringent monitoring to mitigate environmental degradation. Conventional monitoring methods relying on terrestrial surveys are often constrained by vast coverage areas, high operational costs, and limited field accessibility. This study aims to develop an artificial intelligence model capable of automatically detecting and mapping mining areas to enhance surveillance efficiency. The applied method is Deep Semantic Segmentation utilizing the U-Net Convolutional Neural Network (CNN) architecture. The model was trained using Sentinel-2 satellite imagery, focusing exclusively on Red, Green, and Blue (RGB) spectral channels to replicate human visual perception. Experimental results demonstrate that the proposed model performs reliable segmentation of mining areas, achieving an Accuracy of 93.58% and a Global Intersection over Union (IoU) of 0.8067. These findings indicate that the U-Net architecture can effectively extract spatial features of mines even when utilizing standard visual data. This research contributes to the development of an efficient, cost-effective, and scalable digital monitoring prototype to support innovation in sustainable environmental governance.

One of the most contentious topics in modern Islamic family law is polygamous marriage, especially in plural legal systems like Indonesia where national laws and human rights concepts collide with religious standards. With an emphasis on the pursuit of substantive justice within both Islamic and national legal paradigms, this study uses a socio-legal framework to analyze Indonesia's reform of polygamous marriage law. In order to evaluate the efficacy of current legal regulations, such as Law No. 1 of 1974 as amended by Law No. 16 of 2019 and the Compilation of Islamic Law, this study combines the principles of maqāṣid al-sharīʿah with socio-legal theory, drawing on normative-theological analysis and qualitative doctrinal research. The results show that normative legal ideals and actual socio-legal reality continue to diverge. The ability of statutory rules to provide women and children with meaningful protection is limited because, although they set stringent procedural requirements to prevent polygamy, their execution frequently remains formalistic and institutionally constricted. Furthermore, the achievement of justice as envisioned in Islamic ethical principles is undermined by the persistence of dominant patriarchal legal cultures in influencing judicial procedures and public attitudes. In order to reframe polygamy as a conditional socio-ethical institution rather than an inalienable legal privilege, this paper suggests a reform-oriented legal framework. The study promotes a contextualized view of Islamic law that is consistent with both international human rights norms and constitutional ideals by placing a strong emphasis on substantive justice, gender fairness, and public benefit. The results provide policy-relevant insights for creating a more just and socially responsive family law system in Indonesia and add to the ongoing discussions on Islamic legal reform.

The economic valuation of natural resources (NR) is an important instrument in supporting evidence-based decision-making, particularly in sustainable environmental management. Cost–Benefit Analysis (CBA) serves as a primary approach to assess the economic feasibility of programs or policies by integrating all benefits and costs, including non-market values. This article presents a systematic literature review of studies employing CBA for NR valuation during the period 2010–2024, based on searches in Scopus, Web of Science, ScienceDirect, SpringerLink, Taylor & Francis, and Google Scholar, using stringent selection criteria. The review findings indicate that CBA has been widely applied in forest management, biodiversity conservation, land rehabilitation, water and air pollution control, and ecotourism development, providing a quantitative depiction of economic feasibility through indicators such as Net Present Value (NPV), Benefit–Cost Ratio (BCR), and Internal Rate of Return (IRR). Key challenges were identified in non-market valuation, long-term uncertainty, data limitations, and sensitivity to discount rate assumptions. These findings underscore the importance of integrating environmental valuation methods, conducting comprehensive sensitivity analyses, and adopting multidisciplinary approaches to strengthen the application of CBA in sustainable NR management, while also offering strategic recommendations and directions for future research for policymakers and environmental economics scholars.

This study investigates the adoption of adaptive DevOps practices in embedded systems used in safety-critical industrial applications. Traditional DevOps models, which are primarily designed for cloud-based systems, face significant challenges when applied to embedded platforms due to hardware constraints, real-time performance requirements, and stringent safety standards. The research focuses on developing a tailored DevOps framework that integrates continuous integration/continuous delivery (CI or CD) pipelines, automation, real-time monitoring, and safety assurance processes to enhance system reliability, performance, and compliance with regulatory standards. The study uses a case study methodology, involving embedded system teams across multiple industrial sectors, to assess the impact of these adapted DevOps practices on system stability and operational efficiency. Key findings show that the adoption of adaptive DevOps practices led to significant improvements in system reliability, performance, and deployment stability. Continuous feedback mechanisms allowed for early issue detection and faster resolution, leading to enhanced system uptime and responsiveness. Additionally, the integration of safety assurance into the DevOps pipeline ensured that safety-critical systems complied with required safety integrity levels and certification standards. The study further explores the integration of DevOps with embedded safety-critical systems, highlighting the benefits of cross-domain collaboration, enhanced communication, and the ability to address the unique challenges of these platforms. The research also underscores the limitations of conventional DevOps models in embedded systems and presents practical implications for the wider adoption of DevOps in safety-critical industrial applications. Future research is recommended to refine DevOps frameworks for embedded systems, integrating emerging technologies like the Industrial Internet of Things (IIoT) and Digital Twins to further optimize performance, security, and predictive maintenance.

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 research undertakes a comparative analysis of the concept of divorce within the frameworks of Islamic Family Law and Buddhist Ethics. Marriage, recognized as a profound bond of both physical and spiritual union, holds significant value in both religious traditions. However, contemporary social realities reveal a high incidence of divorce, prompting a critical examination of the legal and ethical mechanisms governing its dissolution. Within Islamic jurisprudence, divorce (talak) is permitted but considered detestable by Allah, governed by stringent procedural mechanisms including talak (the husband’s right), khulu’ or gugat cerai (the wife’s right to initiate), and fasakh (judicial intervention). These processes carry clear legal implications concerning the waiting period (iddah), the possibility of reconciliation (rujuk), and the division of marital property. Conversely, while Buddhism does not explicitly prohibit divorce, the teachings of the Buddha strongly encourage spouses to exhaust all avenues for peaceful conflict resolution before considering separation as a last resort. The ethical framework in Buddhism grants equal rights to both parties to dissolve the marriage. This study employs a qualitative descriptive analytical method through library research, drawing upon primary legal texts such as Indonesia’s Law No. 1 of 1974 on Marriage and the Compilation of Islamic Law (KHI) for Muslims, alongside the Vinaya Pitaka for adherents of Buddhism. The findings indicate that while both traditions view divorce as a final option, they diverge fundamentally in their legal structures; Islamic law establishes specific, gender-differentiated rights and obligations, whereas Buddhist ethics emphasize mutual consent and personal responsibility without formal legalistic procedures. The research concludes by recommending that couples, regardless of faith, prioritize reconciliation and peace, aligning with the core principles of both religions, and urges policymakers and legal practitioners to promote harmonious family life and reconsider legal frameworks that might better serve the welfare of children and families.

Objective – In the digital transformation era, the integrity of personal data has become essential for maintaining trust and ensuring the sustainability of digital services. This paper aims to systematically review how data privacy violations affect public trust and progress toward Sustainable Development Goals (SDGs), especially SDG 9 (infrastructure and innovation) and SDG 16 (strong institutions and justice). Methodology—This study adopts the Systematic Literature Review (SLR) approach based on Kitchenham’s framework. Relevant articles from 2021–2025 were retrieved from Scopus, IEEE, Springer, and ScienceDirect using a predefined search string aligned with PICOC. A total of 19,504 records were screened, and 36 high-quality studies were selected after applying inclusion/exclusion criteria and quality assessment tools (e.g., CASP, AMSTAR). Findings—The review reveals that sectors such as education, healthcare, and smart cities are increasingly adopting data protection technologies, including encryption, federated learning, differential privacy, and blockchain. However, many still face regulatory, infrastructural, and human literacy gaps. Breaches in personal data significantly reduce public trust, impair the exercise of digital rights, and pose ethical and operational risks for achieving SDGs. Limitations – The study is limited by the timeframe (2021–2025) and focuses primarily on peer-reviewed literature. Practical insights from developing countries may be underrepresented due to database indexing limitations. Contribution – This review contributes a cross-sectoral synthesis of technological and regulatory practices for data protection, identifies key challenges, and outlines a strategic roadmap for policymakers and technologists to integrate ethical data governance for sustainable digital futures.

Mining activities in Indonesia result in significant environmental degradation, necessitating a robust legal framework for post-mining rehabilitation. However, enforcement is often hindered by normative overlaps between the Mining Law (No. 3/2020) and the Environmental Law (No. 32/2009), alongside a "supervisory vacuum" caused by recent centralization. This research evaluates the government's role in enforcing rehabilitation obligations and proposes a synchronized legal approach. Using a normative juridical method, the study identifies that authority fragmentation leads to a lack of accountability in reclamation fund management. Findings suggest that rehabilitation is frequently treated as a formal administrative procedure rather than a substantive ecological duty. Consequently, this study proposes a "Green Mining Governance" model that integrates environmental standards directly into mining permits (IUP) through a unified, inter-agency supervision system. This proposed framework integrates stringent environmental standards directly into the Mining Business Permit (IUP) and the annual Work Program and Budget (RKAB) through a unified, inter-agency supervision system. Such a reconstruction is essential to ensure that environmental restoration transcends formalistic requirements, evolving into a substantive legal obligation aimed at achieving long-term ecological justice and sustainable resource management.

Fine motor skills are the abilities to control small muscles for successful skill performance.  Developing fine motor skills in children is crucial to prepare them for writing upon entering formal education (elementary school). This research aimed to analyze the influence of beading body part pictures on the fine motor skill development of 5-6-year-old children at RA Mawar Ar-Rahman. This study employed a pre-experimental design with a one-group pre-test post-test approach. The population consisted of 38 respondents, with all 38 included in the study using total sampling. The intervention was implemented over four sessions, three days apart, using the Denver Developmental Screening Test II (DDST II), observation sheets, Standard Operating Procedures (SOP), and beading modules as instruments. Data were analyzed using the Wilcoxon test. The results showed that before the beading activity, almost half of the respondents (17 respondents, 44.7%) showed developing fine motor skills. After the beading activity, a significantly larger number of respondents (23 respondents, 60.5%) showed very good development. This indicates a significant influence of beading body part pictures on the fine motor skill development of 56-year-old children at RA Mawar Ar-Rahman (p-value 0.001 < α = 0.05). Playing stringing games can develop fine motor skills and optimize children’s development. It looks enjoyable for the children, increases their knowledge, and also encourages them to communicate with one another.

The rapid advancement of intelligent systems has accelerated the adoption of data-driven solutions across diverse industries, creating an increasing need for models that are both efficient and privacy-preserving. While traditional centralized machine learning approaches offer strong predictive capabilities, they often struggle with challenges related to data privacy, network latency, and computational inefficiency-especially in distributed environments with heterogeneous devices. To address these limitations, recent research has explored hybrid learning frameworks that integrate federated learning, edge computing, and dynamic model optimization techniques. These hybrid approaches enable models to process and learn from data closer to the source while maintaining stringent privacy requirements by keeping raw data localized. Additionally, the incorporation of pruning strategies, adaptive model compression, or multimodal data fusion contributes to improved speed, scalability, and accuracy in real-time inference tasks. Such frameworks have demonstrated notable promise in settings characterized by high data volume, operational complexity, and the necessity for fast anomaly detection or decision-making. However, despite these advancements, several challenges remain, including synchronization delays across edge nodes, variability in hardware capabilities, and the need for more efficient aggregation algorithms. Future developments may involve leveraging next-generation pruning techniques, energy-aware edge scheduling, decentralized orchestration protocols, or the integration of digital twin technologies to further enhance performance. Overall, hybrid distributed learning frameworks represent an important evolution toward more intelligent, secure, and autonomous computational ecosystems capable of supporting the next wave of smart applications.

The purpose of this research is to use the six sigma approach to assess the quality of cracker manufacturing at UD. Palapa in Nganjuk Regency. This technology was chosen because it allows for quantitative measurement and analysis of product defect levels, as well as the identification of defect-causing variables. The study was carried out using the DMAIC (Define, Measure, Analyze, Improve, Control) steps and statistical methods such as Pareto diagrams, fishbone diagrams, and C-chart control charts. According to the research, the cracker manufacturing process at UD. Palapa has an average sigma value of 2.74, which is still below the six sigma (6σ) threshold.  This figure implies that the product fault rate remains fairly high.  The most common forms of faults are irregular shape and uneven thickness, which are mostly produced by machine, human, process, and raw material problems. C-chart analysis reveals that most processes are still under control, while there are a few spots beyond the control boundaries that indicate unique variances. Based on these data, it is possible to infer that UD. Palapa's quality control system is still reactive and has to be improved in order to be more proactive. Routine equipment maintenance, operator training, the introduction of standard operating procedures (SOP), and more stringent raw material selection are all possible efforts. Six Sigma deployment has been shown to provide a full view of production quality conditions, as well as a foundation for future continuous improvement programs.

Based on the financial performance analysis of PT. Gudang Garam Tbk (GGRM) during the 2020–2023 period, the company faced significant challenges that impacted its financial condition. One of the main factors affecting the company's performance is the increase in tobacco excise duties, which has affected the cost structure and selling prices of its cigarette products. Additionally, the increasing regulatory pressure and changes in consumer behavior have posed unavoidable challenges. The decline in profitability and liquidity ratios, such as Return on Assets (ROA) and Current Ratio (CR), indicates the negative impact of these external conditions on the company’s ability to generate profit and meet short-term obligations. This decline suggests that the company is struggling to balance income and operational costs. The fluctuating solvency ratio also raises concern. Although the company manages to maintain a balance between debt and equity, these fluctuations show challenges in managing long-term assets and liabilities. Dependence on debt and rising operational costs pose risks to the company's financial stability. These fluctuations affect the company's ability to maintain liquidity and solvency in an increasingly competitive market. Trend analysis from the financial statements indicates that the company needs to strengthen its adaptation strategies and risk management to face the growing market challenges. GGRM must focus on product innovation and marketing strategies that can attract new customers while retaining existing ones. Furthermore, the company must adapt to changing regulations and evolving consumer trends. The results of this study provide important insights for stakeholders regarding the financial condition of the tobacco industry. In this challenging situation, GGRM must continue to develop more adaptive strategies to survive and thrive amidst the dynamic market and increasingly stringent regulations.

Forgery of diplomas constitutes a criminal act that undermines the integrity of the national education system and negatively impacts public trust in educational institutions as well as law enforcement in Indonesia. This study aims to thoroughly examine the criminal law regulations governing diploma forgery, particularly under Article 263 of the Indonesian Criminal Code (KUHP), along with the essential elements required for an act to be classified as diploma forgery. Furthermore, the study explores the implementation of criminal law in handling diploma forgery cases in Indonesia, including the challenges and obstacles faced by law enforcement officers and the structural and cultural factors affecting the effectiveness of law enforcement. This research employs a normative legal approach, utilizing statutory, conceptual, and case study methods to obtain comprehensive theoretical and empirical insights. The findings reveal that despite the existence of clear and stringent legal provisions, law enforcement practices still encounter barriers such as inadequate diploma verification systems, the absence of an integrated national diploma database, and low public legal awareness regarding the consequences of diploma forgery. Cases involving professional individuals committing diploma forgery underscore the need for more consistent and systematic law enforcement. Consequently, this study recommends the development of an integrated national diploma database, enhancement of law enforcement capacity and coordination, intensified public legal education and outreach, and the strict application of legal sanctions to effectively prevent and prosecute perpetrators of diploma forgery

This research was motivated by the problem of children's low ability to coordinate hand and vision movements, which directly impacts their activities and fine motor skills. This study aims to describe the activities of teachers and children and analyze the development of fine motor skills in group A students at Hidayatullah Kindergarten Barito Kuala. This study used a Classroom Action Research (CAR) approach with a qualitative design and was conducted over four meetings. The results showed a significant increase in teacher activities and the development of children's fine motor skills. Teacher activities that initially received a score of 18 in the fairly good category increased to a score of 32 in the very good category at the fourth meeting. Meanwhile, at the beginning of the intervention, only 7% of children were in the Very Well Developed (BSB) category. After the first intervention, the percentage of children in the BSB category increased to 27% or five children. A more significant increase occurred at the fourth meeting, with 14 children or 82% falling into the BSB category. The intervention used a project-based learning model combined with a demonstration method in stringing activities using natural materials. Based on the results obtained, it can be concluded that this model is effective in improving fine motor skills in early childhood. This combination of approaches encourages active child engagement and provides meaningful and contextual learning experiences, contributing to optimal fine motor development.  

This article examines the juridical aspects of online loans (pinjol) as an alternative method for Indonesian students to pay tuition fees (SPP and UKT), with a focus on the partnership between universities and fintech institutions like Danacita. Using normative legal methods and literature analysis, the study finds that while online lending platforms are legally regulated under POJK No. 77/POJK.01/2016, there are still gaps in legal protection for students as consumers. The lack of targeted consumer protection, transparency, and financial literacy raises serious risks of over-indebtedness and academic dropout. This paper calls for more stringent government oversight, improved regulatory enforcement by OJK, and the development of accessible, fair educational financing alternatives.

This study conducts a comprehensive comparative analysis of one-tier board supervision mechanisms across Indonesia, Malaysia, and Singapore, examining the effectiveness of corporate governance frameworks in emerging market contexts. The research employs a doctrinal normative legal methodology, analyzing statutory instruments including Indonesia's Job Creation Law No. 6 of 2023, Malaysia's Companies Act 2016, and Singapore's Companies Act 1967. The introduction of Indonesia's Individual Limited Liability Company (PT Perseorangan) represents a significant paradigmatic shift from traditional two-tier governance structures, necessitating examination of supervisory adequacy within simplified corporate frameworks. The comparative analysis reveals fundamental disparities in regulatory sophistication, with Malaysia and Singapore demonstrating comprehensive fiduciary duty frameworks, mandatory company secretary requirements, and graduated enforcement mechanisms. In contrast, Indonesia's PT Perseorangan exhibits critical institutional deficiencies, including normative conflicts between statutory provisions, limited directorial responsibility regulation, and inadequate enforcement responsiveness. The findings demonstrate that effective one-tier governance systems require sophisticated institutional support mechanisms extending beyond regulatory simplification. Malaysia's stringent Section 213 fiduciary duty provisions and Singapore's technology-enabled enforcement approach provide robust oversight despite absent traditional supervisory boards. The research establishes that successful governance transitions require institutional preparation rather than mere regulatory amendment, with Indonesia's framework requiring substantial reform incorporating company secretary mandates, comprehensive fiduciary duty provisions, and graduated enforcement systems. These findings contribute to institutional theory literature by demonstrating context-dependent governance effectiveness and provide practical recommendations for enhancing corporate accountability in simplified governance structures within emerging market jurisdictions.