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Corporate insolvency regimes have long been designed around efficiency, creditor recovery, and procedural certainty, frequently marginalizing the human, social, and distributive consequences of corporate failure. This qualitative literature review seeks to reconceptualize insolvency as a multidimensional institutional process by integrating the principles of humanity, resilience, and equity, with the objective of developing fairness metrics for more inclusive insolvency systems. Drawing on interdisciplinary scholarship from insolvency law, corporate governance, economic sociology, and normative political theory, this study systematically synthesizes peer reviewed literature published between 2000 and 2024 using a structured qualitative thematic analysis. The review identifies three interrelated dimensions shaping inclusive insolvency outcomes. First, humanity-oriented approaches emphasize stakeholder vulnerability, dignity preservation, and procedural justice, particularly for employees, involuntary creditors, small suppliers, and local communities affected by corporate collapse. Second, resilience based perspectives frame insolvency not merely as an endpoint of failure but as an adaptive governance mechanism that enables organizational recovery, institutional learning, and broader systemic stability. Third, equity focused frameworks highlight the importance of proportional and context sensitive loss allocation, stakeholder participation, and intertemporal fairness in distributing the economic and social costs of insolvency. By integrating these dimensions, the study develops a conceptual framework of fairness metrics that extends beyond traditional efficiency-driven indicators, offering normative and analytical tools for evaluating insolvency systems in a more holistic manner. The findings contribute to insolvency scholarship by bridging fragmented theoretical strands and advancing a human-centered and resilience oriented understanding of corporate failure. The review further suggests that insolvency regimes embedding humanity, resilience, and equity are more likely to enhance institutional legitimacy, stakeholder trust, and long term economic sustainability, thereby providing a robust foundation for future empirical research and policy reform.

This qualitative literature review examines the impact pathways of University Innovation and Entrepreneurial Ecosystems (UIEEs) on regional development. Synthesizing findings from recent empirical and conceptual studies, the review identifies key mechanisms such as academic entrepreneurship, university–industry collaboration, policy integration, and human capital formation. The analysis highlights the evolving role of universities as ecosystem orchestrators that drive not only innovation and economic growth but also social inclusion and sustainability. While contextual differences shape outcomes, best practices emphasize multilevel governance, stakeholder engagement, and place-based strategies. The study contributes to a deeper understanding of UIEEs as complex, adaptive systems and calls for more longitudinal and regionally diverse research to support future policymaking and institutional design

This qualitative literature review explores the ethical foundations of collaborative organizations by examining the interplay between moral legitimacy and joint purpose. Drawing from recent scholarship in organizational ethics, stakeholder theory, and virtue ethics, the review highlights how organizations achieve moral legitimacy through shared values, inclusive governance, and ethically anchored missions. Joint purpose emerges as a unifying force that fosters trust, identity, and stakeholder commitment across complex collaborations. The synthesis reveals that organizations sustaining both moral legitimacy and joint purpose are more adaptive, ethically resilient, and capable of creating long-term value. The review also identifies theoretical gaps and suggests directions for future research on moral agency and collective value creation within hybrid organizational forms

This study aims to analyze the influence of port infrastructure, logistics connectivity, and fleet capacity on the performance of sea tolls in Indonesia. The approach used in this literature review study is descriptive qualitative. The data collection technique used is a literature study or review of relevant previous articles published between 2021 and 2026. The technique used in this literature review is comparative analysis. The data used in this descriptive qualitative approach came from previous studies relevant to this study and sourced from academic online media such as Thomson Reuters Journal, Springer, Taylor & Francis, Scopus Q2-Q4 Emerald, Elsevier, Sage, Web of Science, Sinta 2-5 Journal, DOAJ, EBSCO, Google Scholar, Copernicus, and digital reference books. The results of the study show that: 1) Port infrastructure affects sea toll performance; 2) Logistics connectivity affects sea toll performance; 3) Fleet capacity affects sea toll performance.

Attention span and cognitive focus in young minds these days are increasingly structured by the growing influence of digital distractions. Drawing from the ideas of Foucault and Nietzsche, this paper examines how technology molds behavior and, at the same time, is used as a tool of control through power relations. This digitally fosters a form of nihilism, the sense life has no purpose. By using a mixed-methods approach, this research combines the surveying and in-depth interviewing of students and instructors about how technology influences attention, learning, and academic performance. Results indicate that while technology brings many benefits, it also provides significant challenges-most notably via social media and smartphone distractions. These distractions reduce attention spans, decrease deep learning, and contribute to cognitive overload. This study therefore calls for the integration of technology into education in a balanced way, highlighting digital literacy, mindful use, and distraction-reduction strategies. In the process, self-awareness, self-regulation, and responsible use will allow people to use its benefits rather than fall into disengagement and cynicism. Technology should serve as a tool for learning and growth-not a barrier to focus and intellectual development.

Low public awareness of eye health and rational use of eye medications may increase the risk of eye disorders and infections. This community service activity aimed to improve public knowledge and awareness regarding the importance of maintaining eye health and applying the DAGUSIBU principle (Get, Use, Store, and Dispose of medicines properly) in the use of eye drops. The activity was conducted at the Klinik Pratama Nusantara Kesehatan through interactive counseling, demonstrations of proper eye drop administration techniques, and education on the prevention of common eye disorders and the role of healthcare professionals. Pre-test and post-test evaluations showed a significant increase of approximately 35% in participants’ knowledge regarding eye hygiene and correct eye medication use. This educational program is expected to contribute to long-term improvements in rational eye medication use, reduce the risk of misuse, and serve as a model for sustainable eye health education in a primary healthcare settings.

This study aims to determine the cost of coffee production as a basis for setting the selling price in the Sarah Jaya coffee business. Accurate calculation of production costs is essential because it directly affects pricing decisions and the level of profit generated by the business. The full costing method is used to determine the cost of production, as this method provides a more comprehensive and detailed calculation by including all cost components required in the production process, such as raw material costs, direct labor costs, and both fixed and variable manufacturing Overhead costs. Determining the cost of production using an appropriate method can significantly influence the determination of the selling price and ensure that the business achieves sustainable profitability. The application of the full costing method is expected to provide practical benefits for Small and Medium Enterprises (MSMEs), particularly in improving financial management and decision-making accuracy. The results of this study indicate that the calculation of the cost of production for the Sarah Jaya coffee business conducted by the business owner using the full costing method aligns well with the determination of the selling price and the profit generated. This is because the full costing method takes into account more detailed and comprehensive cost elements, resulting in a more realistic and reliable calculation of production costs.

This study examines the SWOT analysis in facing the business competition of motorcycle sales at PT. Tunas Honda Rantepao. The purpose of this research is to understand the internal and external conditions of the company and how strategies can be applied to address the existing challenges. The research method used is qualitative, with data collection through interviews and documentation. Data analysis techniques are carried out through data collection, data reduction, and data presentation steps. The results of the study indicate that the rapid advancement of technology poses a challenge for PT. Tunas Honda Rantepao, forcing this motorcycle dealer to continually innovate in its marketing strategy. Based on the analysis of the company's internal and external conditions, a SWOT analysis was conducted to evaluate the strengths, weaknesses, opportunities, and threats faced. From this analysis, various strategic alternatives were identified that can be applied to improve performance and competitiveness of PT. Tunas Honda Rantepao in the motorcycle market, both in terms of utilizing technology, improving service quality, and developing more effective marketing.

This study aims to analyze the effect of using the Quick Response Code Indonesian Standard (QRIS) on improving financial inclusion among Micro, Small, and Medium Enterprises (MSMEs) in North Toraja Regency. The research is motivated by the rapid development of digital payment systems, which have not been optimally adopted by MSMEs in tourism areas. QRIS, as a non-cash payment innovation, is expected to expand access tofinancial services, enhance transaction efficiency, and encourage MSMEs’ participation in the formal financial system. This study employs a quantitative approach using a survey method involving 35 handicraft MSMEs in the Ke’te Kesu’ tourism area, selected through a saturated sampling technique. Data were collected using a five-point Likert scale questionnaire and analyzed with SPSS version 25 through validity and reliability tests, descriptive analysis, classical assumption tests, and simple linear regression. The results indicate that QRIS usage has a positive and significant effect on financial inclusion, with a correlation coefficient (R) of 0.758 and a coefficient of determination (R²) of 0.575. The t-test shows a significance value of < 0.05. These findings support the Financial Deepening theory and the financial inclusion concept, which emphasize access, affordability, and usage of financial services. Thus, QRIS serves as an important instrument in promoting digital transformation and enhancing financial inclusion among MSMEs in North Toraja Regency.

The purpose of this study was to determine whether there is an influence of parental income and peer environment on the consumer behavior of students studying in the Management Study Program at the Indonesian Christian University of Toraja. Data collection procedures for this study included observation, questionnaires, and documentation. The method used in this study was a quantitative method using the Simple Linear Regression method and processed using SPSS 26. The sample collection technique used was nonprobability sampling with a purposive sampling technique where the sampling technique was based on certain criteria or considerations. The results of the study showed that the t-test on the Parental Income variable had a calculated t value > t table with a value of (3.409) < (1.664). The Parental Income variable has a positive and significant influence on the Consumer Behavior of Students Studying in the Management Study Program at the Indonesian Christian University of Toraja. The t-test on the Peer Environment had a calculated t value > t table with a value of (4.279) < (1.664). The Peer Environment has a positive and significant influence on the Consumer Behavior of Students Studying in the Management Study Program at the Indonesian Christian University of Toraja. The f-test has a significance value of 0.000 < 0.05, which means that parental income and peer environment have a simultaneous and significant influence on the consumer behavior of students in the Management Study Program at the Indonesian Christian University of Toraja.

Children under two years old (Baduta) are vulnerable to nutritional problems due to their rapid growth and development phase. Supplementary feeding (PMT) using locally sourced foods is an effort that can support adequate nutritional intake during this period. This community service activity aimed to increase mothers' knowledge regarding the importance of PMT and the introduction of nutritious local food ingredients that are easily accessible. The activity was conducted in Lawata Village, Kolaka Utara Regency, involving 30 mothers with Baduta. The method used was educational counseling and interactive discussion covering the definition, benefits, timing of supplementary feeding, and examples of local nutritious foods such as fish, eggs, tempeh, legumes, vegetables, and tubers. The results showed an improvement in participants' understanding of appropriate supplementary feeding practices. Mothers also expressed willingness to apply the knowledge gained in daily feeding practices at home. This program is expected to increase family awareness of balanced nutrition and encourage the use of local food sources to support optimal child growth and nutritional status improvement.

This study aims to analyze the implementation of creative learning among lower-grade students at SDS Parulian 2 Medan. The research employed a descriptive qualitative method with data collected through observation and questionnaires. The subjects were 51 students from grades II and III. The observation results indicate that teachers still tend to use conventional methods; however, students appeared more enthusiastic when the lessons were accompanied by creative activities such as educational games, quizzes, and the use of concrete media. The questionnaire findings support this, showing that 66.1% of students expressed liking creative learning, 17.6% stated it was average, and 16.3% reported less interest. The combined average score of 2.49 indicates that students’ interest in creative learning is at a moderate to high level. These findings highlight that the application of simple creative strategies can provide more enjoyable and meaningful learning experiences for elementary students. The study recommends that teachers optimize the use of media and varied methods to make learning more engaging and aligned with students’ developmental needs.

Young generations in the digital era face serious challenges in maintaining their Islamic identity due to the rapid flow of globalization, the penetration of popular culture, and the influence of social media, which often contradict Islamic values. This condition has led some adolescents and youth to experience moral degradation, a decline in interest toward religious studies, and a tendency to be more attracted to instant entertainment content. Conventional religious studies that are monotonous are often less appealing to Millennials and Gen Z, thus requiring innovative models of religious education that are relevant, engaging, and suitable for the characteristics of the digital generation. This Community Service Program (KKN) carried the theme “Strengthening Islamic Character of Young Generations through Interactive Multimedia-Based Studies at the Youth, Sports, and Tourism Office of Central Lampung Regency.” The main objective was to improve the understanding, internalization, and practice of Islamic values through creative, participatory, and enjoyable approaches. The program was implemented over one month with eight face-to-face sessions. The methods included interactive lectures, motivational video screenings, Islamic animation, group discussions, digital quizzes, and the establishment of an online discussion group via WhatsApp to maintain continuity of learning. Evaluation was carried out through field observation, pre-test and post-test, as well as in-depth interviews with participants and partners. The results showed an increase in religious understanding from an average of 58% to 82%, with active participation reaching 87%. Moreover, a youth community named Forum Pemuda Islami Lampung Tengah (FOPILTENG) was established, which is committed to continuing monthly studies independently. Technical obstacles such as limited multimedia facilities were successfully overcome by facilitators’ creativity, including utilizing simple devices and free digital platforms. Overall, the interactive multimedia-based approach proved to be effective in enhancing learning motivation, strengthening Islamic character, and fostering togetherness among youth. This model has the potential to be replicated in other regions as a strategic effort to nurture a religious, well-characterized, and competitive young generation in facing global challenges.

This Real Work Lecture (KKN) activity was carried out in Kampung Tua Teluk Mata Ikan, Batam, with the aim of making a real contribution to the community through two main programs, namely the development of digital marketing for Ujung Beach tourist destinations and the implementation of social service activities at the Al-Kahfi Foundation. The problems faced by partners are the lack of digital promotion strategies for tourism potential and the limited support of adequate social facilities at the foundation. To overcome these problems, this service activity uses field observation methods, digital marketing training, mutual cooperation on environmental cleanliness, and socialization to the community and foundation administrators. The training includes social media content creation, digital account management, and internet-based marketing strategies to increase the attractiveness of Ujung Beach as a local tourist destination. In addition, social activities are carried out through joint community service, provision of basic needs assistance, and clean environment education. The results of the implementation of this program show an increase in public awareness of the importance of using digital technology for tourism promotion, as well as the creation of a cleaner, neater, and more comfortable social environment. The enthusiasm of the community and the foundation showed a positive response to this activity, which contributed to strengthening the socio-economic capacity of the residents. Overall, this KKN program not only provides a short-term impact in the form of improving skills and environmental cleanliness, but also encourages the sustainability of local tourism development and community empowerment. The active involvement of students in the planning and evaluation process also strengthens the spirit of collaboration and social concern which is the main basis of this service activity.

This study aims to explore gross motor developmental delays in 6-year-old children as an early indication of possible Tourette syndrome. Tourette syndrome is a neuropsychiatric disorder characterized by the emergence of spontaneous movements and sounds (tics) that are not realized and can interfere with the child's daily activities. In this study, a qualitative approach was used with a case study method on a boy in Malang City who showed symptoms of motor and vocal tics. Data collection was carried out through observation, in-depth interviews with teachers and parents, and documentation of the child's activities in the home and school environment. The results of the observation showed that the child had difficulty maintaining balance and showed spontaneous movements such as shaking his head, blinking, and clearing his throat repeatedly. These symptoms do not always appear consistently and occur more often when the child is tired or mildly stressed. Data analysis showed that motor delays were not caused by muscle disorders, but by an imbalance in neurological regulation that affects movement coordination. The main risk factors come from daily habits such as excessive use of gadgets, lack of rest time, and unstable emotional responses. The treatment carried out involves a combination of medication from a neurologist and environmental support such as reducing stress triggers, regulating playtime, and an inclusive educational approach. This study emphasizes the importance of early detection, holistic intervention, and ongoing support from families and educators in dealing with children with Tourette syndrome symptoms so that motor delays do not develop into more serious disorders.

This study aims to analyze the marketing strategies, operational mechanisms, and key challenges faced by the Multipurpose Cooperative (KSU) BONA MANDIRI JAYA. A qualitative research approach was employed, utilizing in-depth interviews, direct observation, and document analysis as data collection methods. The results show that the cooperative adopts a direct marketing strategy targeting underserved and remote areas, combined with a personalized approach in monitoring its clients. Despite its growth, the cooperative encounters several challenges, including limited capital, low member financial literacy, non-performing loans, and the need to adapt to digital transformation. To overcome these obstacles, the cooperative implements credit restructuring policies and intensive field monitoring. The study recommends strengthening institutional capacity and adopting digital systems to enhance the sustainability and efficiency of cooperative operations.

High blood triglyceride levels indicate impaired fat metabolism and can trigger atherosclerosis, making hypertriglyceridemia a major risk factor for cardiovascular disease (CVD), metabolic syndrome, and acute pancreatitis. The productive-age population often experiences overnutrition due to unhealthy diets and low physical activity, increasing fat and triglyceride accumulation. Stress may also elevate triglyceride levels, necessitating early screening. The Community Service Program (PKM) at Assisi Church aimed to raise awareness of early dyslipidemia detection through triglyceride screening using Point-of-Care Testing (POCT) and educational counseling. Among 76 participants, 39 (57.35%) had high triglyceride levels, while 29 (42.65%) were normal. These findings highlight the importance of regular check-ups and continuous education to reduce cardiometabolic risks and promote healthier lifestyles.

This qualitative literature review explores the role of venture capital (VC) in shaping payment methods in mergers and acquisitions (M&As). It analyzes the influence of venture capitalists' syndication, investment horizon, and exit strategies on the choice between cash and equity-based payments in M&A transactions. The review finds that VC-backed M&As are more likely to utilize equity-based payment methods, particularly when venture capitalists aim for long-term growth or syndicate deals. Furthermore, macroeconomic conditions and market uncertainty also play a pivotal role in determining payment choices. By synthesizing findings from recent studies, this review enhances the understanding of VC's impact on payment structures in M&As and provides valuable insights for both researchers and practitioners in the field of corporate finance.

Penelitian ini bertujuan untuk menganalisis implementasi dan efektivitas penggunaan HPAI Sales Integrated Sistem (HSIS) dalam pencatatan transaksi sederhana pada Business Center (BC) Halalmart HNI Sidoarjo 2. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus, mengumpulkan data melalui observasi langsung, wawancara semi-terstruktur dengan pengelola dan staf, serta analisis dokumen terkait penggunaan HSIS. Hasil penelitian menunjukkan bahwa implementasi HSIS memberikan dampak positif signifikan dalam meningkatkan efisiensi operasional, akurasi data, dan transparansi proses bisnis. Sistem ini terbukti user-friendly dan mudah diadaptasi oleh pengguna, dengan fitur-fitur terintegrasi yang mencakup pencatatan transaksi, manajemen inventaris, dan pelaporan real-time. HSIS berhasil mengotomatisasi proses pencatatan transaksi, mengurangi human error, dan memberikan dukungan yang kuat untuk pengambilan keputusan manajemen melalui fitur analytics dan reporting. Namun, penelitian juga mengidentifikasi beberapa tantangan, terutama ketergantungan tinggi pada konektivitas internet, kebutuhan pelatihan pengguna untuk fitur-fitur advance, dan perlunya adaptasi proses bisnis dari sistem manual ke digital. Kesimpulan penelitian menunjukkan bahwa HSIS efektif meningkatkan efisiensi waktu operasional dan kepuasan pelanggan, namun memerlukan langkah mitigasi untuk mengatasi tantangan teknis guna memastikan kontinuitas operasional yang optimal.

This qualitative literature review examines the pay-for-performance sensitivity in managerial compensation within controversial industries, often referred to as "sin" companies, including sectors such as tobacco, alcohol, and gambling. The review synthesizes existing studies on executive compensation structures in these sectors, highlighting the unique challenges and ethical considerations they face due to societal scrutiny and regulatory pressures. Findings suggest that sin companies tend to offer higher compensation packages with stronger pay-for-performance sensitivity to attract and retain executives in high-risk environments. However, the alignment between executive incentives and long-term sustainability is often compromised by external social and ethical factors. Despite the growing interest in this area, limited empirical research specifically focusing on sin industries has resulted in a gap in understanding how these dynamics play out across different controversial sectors. The review calls for further research to explore these relationships in greater depth and across diverse global contexts.