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This study aims to examine the implementation of Probolinggo City Regional Regulation Number 2 of 2024 concerning the Respect, Protection, and Fulfillment of the Rights of Persons with Disabilities, specifically regarding entrepreneurial rights in Kanigaran District. A descriptive qualitative approach with a single case study design was employed. Data were collected through in-depth interviews with four key informants, field observation, and documentary study. Data analysis used Miles and Huberman's interactive model, interpreted through Thomas B. Smith's policy implementation theory encompassing four variables: Idealized Policy, Target Groups, Implementing Organization, and Environmental Factors. Findings indicate that implementation has been underway but has not yet reached an optimal state. The policy possesses strong normative substance, yet socialization to target groups remains shallow and uneven. Entrepreneurial motivation among persons with disabilities is high, but constrained by limited capital, social stigma, transportation barriers, and insufficient post-training mentorship. The DKUP has conducted training and marketing facilitation programs, however capital support capacity and sustained mentorship remain critically limited. Environmental factors reveal potential through the KDK community and digital technology, while social stigma and transportation infrastructure continue to pose significant obstacles.

This study aims to evaluate the level of sharia compliance in musyarakah contracts within micro-enterprise financing. Musyarakah is a partnership-based financing contract that emphasizes cooperation, profit-sharing based on an agreed ratio (nisbah), and proportional risk sharing in accordance with each party’s capital contribution. In practice, the implementation of musyarakah contracts in micro-enterprise financing must be assessed against the Fatwa of the National Sharia Council–Indonesian Ulema Council (DSN-MUI), principles of fiqh muamalah, and Islamic banking regulatory frameworks in Indonesia. The findings show that the implementation of musyarakah working capital financing in Islamic banking is generally in the good category. However, two non-compliance issues with sharia principles were identified. First, there is an imbalance in work participation, where the business is fully managed by the customer while the bank only provides supervision and guidance without active involvement, whereas active participation of partners is a fundamental principle of musyarakah. Second, there is an element of riba due to the use of a fixed profit-sharing scheme, even though profits in musyarakah should be uncertain and based on actual business performance. The study implies that Islamic banks need to improve musyarakah implementation to ensure full compliance with DSN-MUI fatwas, particularly in terms of active bank participation and non-fixed profit-sharing arrangements. Properly implemented, musyarakah financing can strengthen micro and small enterprises by promoting justice-based and risk-sharing economic cooperation.

Although MSMEs are crucial to the economy, the sustainability of non-franchise micro-enterprises is often hampered by suboptimal financial governance. Low utilization of financial information, lack of separation between personal and business finances, and unstructured cash flow management are challenges that can affect long-term business sustainability. This quantitative study aims to evaluate the impact of financial record keeping, capital planning, and cash cycle management on the sustainability of non-franchise micro-enterprises in Mekargalih Village, Garut Regency. Using a survey method and saturated sampling technique, data from 70 business owners were analyzed using multiple linear regression. The results of the study indicate that financial record keeping does not have a significant impact on business sustainability, indicating that recording activities are still administrative in nature and have not been optimally utilized as a basis for business decision-making. Conversely, capital planning and cash cycle management have been shown to have a positive and significant impact on business sustainability. Business owners who are able to plan capital needs and maintain smooth cash flow tend to be more able to maintain the stability of their business operations. Simultaneously, these three variables contribute 45.2% to business sustainability. This finding confirms that the ability to allocate capital andKeywords: business continuity; financial records; capital planning; cash cycle; micro-enterprises.

This study investigates the role of Baitul Maal wa Tamwil (BMT) in empowering Micro, Small, and Medium Enterprises (MSMEs) through the integration of Maqashid Sharia principles and financial inclusion strategies. Despite the strategic importance of MSMEs in economic growth and poverty reduction, many face challenges in accessing formal financial services. BMT, with its dual function of social (maal) and commercial (tamwil) activities, offers a unique platform to bridge this gap. Using a qualitative systematic literature review guided by PRISMA, this study analyzes 30 relevant articles to examine BMT operational models, implementation of Maqashid Sharia objectives, financial inclusion practices, and their impact on MSME performance. Findings indicate that BMT effectively supports MSMEs in capital access, income generation, and business resilience, but inconsistencies in balancing social and commercial objectives limit. holistic empowerment. Integrating Maqashid Sharia principles enhances ethical and sustainable outcomes, while financial inclusion expands outreach to underserved entrepreneurs. Optimization strategies, including strengthening institutional capacity, combining financial and non-financial support, and context-specific interventions, are essential for maximizing BMT effectiveness. This study contributes a comprehensive framework linking ethical, financial, and empowerment dimensions, offering practical guidance for policymakers and BMT managers in promoting inclusive and sustainable MSME development.

One key measure of a region's economic growth is the employment rate, as it reflects the ability of the economy to absorb labor and improve community welfare. In Jambi Province, employment opportunities are influenced by several factors, including Gross Regional Domestic Product (GRDP), population growth, and the Human Development Index (HDI). This study aims to analyze the effects of GRDP, population growth, and HDI on employment growth rates across regencies and cities in Jambi Province. The research employs a quantitative approach using panel data regression analysis covering 11 regencies and cities during the period 2017–2023. The findings indicate that GRDP growth, population growth, and HDI simultaneously influence employment levels. Partially, population growth and HDI have significant effects on employment, indicating that improvements in human development and demographic dynamics contribute to labor absorption. Meanwhile, economic growth, as measured by GRDP, has a relatively small negative effect on employment. This suggests that economic expansion does not always generate proportional employment opportunities, possibly due to structural changes and technological developments. Therefore, policies aimed at improving human capital and labor market conditions are essential to support sustainable employment growth in Jambi Province.

Kampung Batik Okra, located in Kranggan Urban Village, Bubutan District, Surabaya City, represents a community-based creative economy initiative officially inaugurated on 28 December 2022 by the Surabaya City Government. This study aims to analyze the facilitating role of the urban village administration in strengthening the creative economic capacity of residents through the batik industry, as well as to identify supporting and inhibiting factors for community empowerment in Kampung Batik Okra. A descriptive qualitative approach was employed, with data collected through in-depth interviews, participatory observation, and document analysis. Informants were purposively selected, encompassing village government officials, batik group administrators, artisans, and academic facilitators. The findings reveal that the urban village administration performs three principal facilitative roles: (1) facilitation of training and skill enhancement; (2) facilitation of market access and promotion; and (3) facilitation of multi-stakeholder partnerships. These roles contribute significantly to the strengthening of residents’ creative economic capacity, as evidenced by an increase in active artisans, product diversification, and expanded marketing networks. Nevertheless, limited human resource capacity within the village administration, inconsistent community participation, and restricted access to capital remain structural barriers requiring more systemic policy interventions. This research offers a conceptual framework of empowerment-based facilitating roles for urban villages, which may serve as a reference for developing creative economy villages in Indonesian urban areas.

Concrete volume calculation is a crucial factor in preventing cost overruns when preparing the Budget Plan (RAB) for construction projects. In arch bridge projects, the complex structural geometry often makes conventional volume calculation methods complicated and prone to errors, particularly due to the geometric complexity of the arch beams. This study aims to analyze the comparison of concrete volume calculation results between the conventional method and the Building Information Modeling (BIM) method using Autodesk Revit in terms of cost-effectiveness. The case study was conducted on the Short Span II Pulau Balang Bridge Duplication Project in the Nusantara Capital City (IKN), Penajam Paser Utara Regency, East Kalimantan. The research objects include substructures (bore piles, pile caps, abutments, piers, and wing walls) and superstructures in the form of arch beams. The research method employs a quantitative approach by calculating concrete volumes conventionally using AutoCAD and Microsoft Excel, as well as calculating with BIM Autodesk Revit through three-dimensional modeling and Quantity Take-Off (QTO) exports. The results indicate that the BIM Autodesk Revit method generates a larger concrete volume compared to the conventional method, resulting in a higher total cost based on the BIM volume. The total cost for the conventional method amounted to IDR 142,613,245,996.12, while the BIM Autodesk Revit method amounted to IDR 143,127,208,186.60. These differences are influenced by the level of calculation detail, the simplification of shapes in the conventional method, and the precision of modeling in Autodesk Revit.

This community service program was conducted at GPIA Sidoasri, Malang Regency, a church community located in a rural area with limited access to capital, technology, and market opportunities. To improve the economic welfare of its members, the church initiated a micro-enterprise producing banana chips and jackfruit chips. However, the business faced several challenges, including unattractive product packaging, a short shelf life due to the absence of preservatives, and difficulties in determining competitive and profitable selling prices. To address these issues, the service team provided training on marketing strategies and business capital management. The training covered product branding through attractive packaging, the use of digital promotion to expand market reach, the separation of personal and business finances, simple financial record-keeping, and responsible capital management practices. The program was implemented through lectures, interactive discussions, and participant mentoring. The results showed that participants gained a better understanding of marketing strategies and basic financial management. Although challenges such as limited capital and low digital literacy remained, participants demonstrated strong enthusiasm to apply the knowledge and skills acquired during the program. This activity highlights that the success of micro-enterprises depends not only on product quality but also on effective marketing strategies and sound capital management. Furthermore, the program reinforces the importance of careful planning and responsible stewardship in business, as reflected in the wisdom of Proverbs 21:5.

Magelang City faces the challenge of limited land availability, with a total area of only 18.58 km2 and a high population density. Consequently, telecommunications infrastructure development requires a precise strategy. This study aims to analyze the business model and investment feasibility of Pole and Greenfield type telecommunication towers in Magelang City. Using a descriptive quantitative approach, this research processes secondary data from PT Dayamitra Telekomunikasi Indonesia by applying feasibility analysis based on Life Cycle Costing (LCC), Net Present Value (NPV), Internal Rate of Return (IRR), Break-Even Point (BEP), Payback Period (PP), and Benefit-Cost Ratio (BCR). The results indicate significant differences in cost structures; Pole towers proved to be more efficient, requiring an initial capital outlay of only 28.8% of the total capital required for Greenfield towers. Greenfield towers generated an NPV of Rp13.07 billion with an IRR of 20%, while Pole towers generated an NPV of Rp2.46 billion with a higher IRR of 23%. Pole towers have proven to offer a faster return on investment and better operational cost efficiency, making them the most strategic option to support network densification and the implementation of 5G technology in urban areas with spatial constraints like Magelang City.

Accountability in preparing financial reports is a crucial instrument for the sustainability of business entities, because inaccurate financial data management can hinder decision-making and harm business performance in the future. For MSME actors in the PKK Tanggamus community, strengthening financial reporting competence is an urgent need so they can map expenditure structures, record income, calculate profit, and evaluate business development periodically. This community service activity aims to improve participants’ financial discipline, particularly in separating personal assets, business capital, and gross profit, while introducing accessible office technology. The training focused on optimizing LibreOffice Calc as an alternative to Microsoft Excel with similar functions for creating transaction tables, cost recapitulations, and simple financial reports. The activity method included material presentation, software demonstrations, report preparation practice, and interactive discussions based on participants’ business needs. Training results showed high enthusiasm, improved understanding, and readiness to use LibreOffice Calc as a more organized, transparent, and sustainable financial recording tool. Thus, this activity provides practical contributions to building an accountable financial administration culture for community-based MSMEs.

Jakarta, the capital of Indonesia, is known for its high congestion levels. Data from the TomTom Traffic Index shows that Jakarta ranked 30th in the world in 2023 as one of the most congested cities, with a congestion level reaching 53% during peak hours. Pisangan Lama in East Jakarta is one of the densely populated areas, adjacent to busy roads. The main campus of STIKOM CKI, also located in East Jakarta, is situated along a route prone to heavy traffic. Given the congestion issues and the lack of information on the nearest routes, this study aims to implement the A* algorithm to find the shortest route from Pisangan Lama, East Jakarta, to the main campus of STIKOM CKI. The A* algorithm is chosen for its optimal routing capabilities. Based on research on three routes (Jl. I Gusti Ngurah Rai, Jl. Basuki Rachmat, and Jl. Raya Kalimalang), the results show that the route via Jl. Basuki Rachmat is the shortest, with a distance of 7.7 km. The implementation of the A* algorithm is expected to provide an efficient solution for the community in finding the nearest route.

This study aims to analyze the role of online sales in maintaining the financial stability of Micro, Small, and Medium Enterprises (MSMEs) in West Sumatra, Indonesia. The increasing adoption of digital channels, such as marketplaces, social media, messaging applications, live selling, and digital payment systems, has transformed online sales into not only marketing tools but also mechanisms that may affect cash flow continuity and business sustainability. Despite their growing importance, empirical evidence regarding the contribution of online sales to MSME financial stability remains limited. This study employs a quantitative explanatory research design. The population consists of MSME owners in West Sumatra who utilize online sales, while purposive sampling was used to select respondents who had engaged in online selling for at least one year and maintained cash flow records. Data were collected from 102 respondents through a structured questionnaire using a five-point Likert scale and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The findings reveal that online sales have a positive and significant effect on financial stability, with a path coefficient of 0.632, a t-value of 9.214, and a p-value below 0.001. These results indicate that effective use of online sales enhances cash flow continuity, income regularity, working capital adequacy, and financial resilience. However, the benefits depend on disciplined management of digital costs, discounts, platform fees, shipping expenses, product returns, and cash flow records. This study contributes to MSME digitalization literature by highlighting online sales as a strategic instrument for strengthening financial stability rather than merely a marketing channel.

This article examines how business entities construct eco-friendly narratives as strategic persuasive instruments in sustainable product advertising, operating through discursive and ideological mechanisms deliberately managed by corporations. Drawing on Norman Fairclough's Critical Discourse Analysis (CDA) framework, which dissects discourse across three analytical dimensions such as text, discursive practice, and social practice, as a lens to expose corporate ideology concealed beneath sustainability claims, this study analyses four eco-friendly product advertisements from international and domestic brands published between 2020 and 2026. Findings reveal that eco-friendly advertising narratives are constructed through three dominant discursive strategies: 1. Naturalization of consumer identity as a morally responsible environmental subject. 2. Reframing of consumption as a form of activism. 3. Linguistic greenwashing that conceals the contradictions of green capitalism behind vague sustainability lexicons. The study argues that business entities actively manage eco-friendly narratives not merely as informative messages, but as ideological apparatuses that strategically discipline consumer subjectivity, reproduce corporate hegemony, and legitimize green capitalism practices within ecological discourse. Implications for environmental communication studies, advertising regulation, and consumer critical literacy are discussed in the concluding section.

This study aims to examine the influence of capital intensity,  Return on Assets (ROA), liquidity, and company size on the Cash Effective Tax Rate (CETR) as a proxy for tax avoidance in energy sector companies listed on the Indonesia Stock Exchange for the 2020–2024 period. This study uses a quantitative approach with secondary data in the form of annual financial statements. The sample was determined using a purposive sampling technique and obtained 16 companies during five years of observation, resulting in 80 observation data. Data analysis was carried out using multiple linear regression with the help of SPSS 29 software. The analysis stage began with a classical assumption test, then continued with multiple linear regression analysis, as well as hypothesis testing. The results showed that partially capital intensity and ROA had a significant effect on CETR, while liquidity and company size had no significant effect on CETR. Simultaneously, all independent variables had a significant effect on CETR, with a determination coefficient value of 25%.

Cooperatives in indonesia constitute the foundational pillar of the national economy and hold a constitutionally strategic position. However, their existence is currently under pressure from the hegemony of modern markets, which are dominated by large capital interests and the penetration of digital technology. This study aims to provide a comprehensive mapping of the internal strengths and fundamental weaknesses of cooperatives within the Indonesian market system through a systematic literature review. The analysis examines 24 selected scholarly journal articles published between 2019 and 2026 to ensure the data remains relevant to current economic dynamics. The synthesis indicates that the primary strengths of cooperatives lie in their social capital, the principle of kinship (asas kekeluargaan) which fosters member loyalty, and their potential for digital adaptation as a tool to mitigate economic recessions and the dominance of multinational corporations. Conversely, the findings confirm chronic, unresolved weaknesses, including low managerial professionalism, limited access to capital, and small economies of scale that hinder price efficiency in competitive markets. External challenges, such as the Fourth Industrial Revolution and shifting consumer behaviors, demand that cooperatives undergo immediate structural transformation. This article concludes that the key to cooperative sustainability in the face of modern market hegemony lies in the implementation of agile strategic management, service digitalization, and the strengthening of strategic partnerships. Policy recommendations are directed toward reinforcing regulations that protect the cooperative ecosystem without compromising its inherent competitiveness within the market mechanism.

This study investigates the effect of total risk on firm performance and sustained growth among consumer non-cyclicals manufacturing companies listed on the Indonesia Stock Exchange (IDX) over the period 2019–2023. Total risk is operationalized through the systematic risk proxy (Beta/β), estimated via the Capital Asset Pricing Model (CAPM) framework as the covariance between individual stock returns and the market return divided by the variance of market returns, using the Jakarta Composite Index (JCI) as the market benchmark. Firm performance is measured through Return on Assets (ROA), Return on Equity (ROE), and Tobin’s Q, while sustained growth is operationalized following Gerson et al. (2025) as SG = b × ROE, where b denotes the earnings retention ratio. Panel data regression analysis is applied to 225 firm-year observations drawn from 45 companies, with model selection guided by the Chow and Hausman specification tests. The Fixed Effect Model (FEM) is adopted for ROA, ROE, and SG, while the Random Effect Model (REM) is applied for Tobin’s Q. Results indicate that systematic risk exerts a significant negative effect on ROA (β = −0.312; p < 0.01) and ROE (β = −0.278; p < 0.01), but is statistically non-significant for Tobin’s Q, suggesting that capital market pricing in Indonesia does not fully incorporate systematic risk information. Critically, systematic risk exerts the largest and most significant negative effect on sustained growth (β = −0.347; p < 0.01), revealing a dual transmission mechanism through which risk suppresses ROE while simultaneously inducing more conservative dividend policies, both of which constrain long-run growth sustainability. These findings carry important implications for corporate risk management strategy and empirically enrich the literature on risk, performance, and growth in emerging capital markets.

Stunting remains a persistent nutritional challenge that threatens human capital development in Indonesia. This study examines the effects of exclusive breastfeeding, female education, sanitation, access to safe drinking water, inadequate food consumption, and poverty on stunting prevalence across 34 provinces in Indonesia during 2017–2024. The study employs a random-effects Panel EGLS estimator with Panel Corrected Standard Errors (PCSE) to address heteroskedasticity and cross-sectional dependence in provincial panel data. The findings reveal that exclusive breastfeeding, female education, and adequate sanitation significantly reduce stunting prevalence, while poverty significantly increases it. Interestingly, inadequate food consumption is negatively associated with stunting prevalence, potentially reflecting the contribution of government nutritional assistance and social protection programs. In contrast, access to safe drinking water does not show a statistically significant effect. Among the explanatory variables, female education is strongly associated with reductions in stunting. These findings highlight the importance of strengthening women’s education, improving sanitation quality, and expanding poverty-alleviation and nutrition-sensitive interventions to accelerate reductions in stunting and support the achievement of Sustainable Development Goal 2 in Indonesia.

Consumerism is an attitude, mindset, and lifestyle that prioritizes superficial desires. It is influenced by the development of globalization, which has had an impact on people’s lives, both in the cultural and technological fields. Currently, consumerism is a trend in society, with people competing to find happiness by purchasing items that suit their desires, and sometimes seeking recognition from others through consumerist behavior. The rapid development of globalization has greatly influenced today’s societal mindset, with people preferring superficial happiness without considering the impact behind it. The birth of consumerism is inseparable from the rapid development of technology, in this case social media. The presence of social media makes it easier for people to access various things, so that consumerism culture thrives because social media has provided various things. This concept is inversely proportional to Boethius’s concept of happiness. Boethius’s concept of happiness is not about superficial or temporary happiness (wealth, pleasure, and recognition from others), but true, eternal happiness. The purpose of this paper is to understand Boethius’s concept of supreme happiness, which will serve as a critique of consumerist culture. This research uses qualitative methods with a literature review approach (research gap), as well as a philosophical analysis of Boethius’s work, specifically regarding supreme happiness. The results indicate that Boethius’s concept of supreme happiness lies not in material wealth, social recognition, or pleasure, but rather in a relationship with the Divine, or transcendence. Therefore, the implication of this research is the need to reorient society’s understanding of true happiness.

The increasing complexity of urban transportation systems demands intelligent and measurable navigation methods. Medan City, the capital of North Sumatra Province, has a dense road network with multiple route options that often confuse road users. Dijkstra's Algorithm, developed by Edsger Wybe Dijkstra in 1959, is a greedy-based computational approach proven effective for solving the shortest path problem on non-negative weighted graphs. This study applies Dijkstra's Algorithm to determine the shortest route from Medan Railway Station to Universitas Negeri Medan (UNIMED). The road network was modeled as an undirected weighted graph with 15 nodes and 16 edges, where edge weights represent actual road distances measured via Google Maps. The graph has a density of 0.152, confirming its sparse graph characteristic. Three alternative routes were identified and analyzed. The algorithm was implemented in Python 3 using the heapq module as a priority queue. Results show that the optimal route is A → B → C → E → F → M → N → O via Jl. M.T. Haryono, Jl. Aipda KS Tubun, Jl. Madong Lubis, and Jl. Prof. H.M. Yamin, with a total distance of 6.64 km. This achieves 99.1% accuracy compared to Google Maps, with a deviation of only 0.06 km. The optimal route is 6.25% more efficient than Alternative Route 1 (7.30 km) and 11.9% more efficient than Alternative Route 2 (7.54 km). The algorithm executes in under 1 millisecond with time complexity O((V+E) log V). These findings confirm Dijkstra's Algorithm as highly effective for medium-scale urban road network optimization.

This study aims to analyze the consumptive culture of students in following trends using Karl Marx’s social class theory perspective. The phenomenon of consumptive behavior among students is no longer based on rational needs but is influenced by social, economic, and digital technological developments. This research uses a qualitative approach with a library research method by collecting and analyzing various relevant literature sources. The findings indicate that students’ consumptive behavior is part of modern capitalism mechanisms that shape consumption patterns through class relations, digital media, and social identity construction. From Marx’s perspective, consumption functions as a tool for reproducing the capitalist system that maintains social inequality, while Herbert Marcuse’s perspective reinforces that modern consumption is driven by “false needs” constructed through media and industry. In addition, factors such as family socioeconomic status, social environment, digital media, and the need for social recognition also strengthen students’ consumptive behavior. Therefore, student consumptive culture can be understood as a multidimensional phenomenon resulting from the interaction between economic, social, and ideological structures in modern society.