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This study investigates Indonesia’s long-term economic transformation across four pivotal eras: the colonial period, the Old Order, the New Order, and the Reformasi era. Employing a descriptive qualitative design with historical analysis, the research elucidates how political transitions, institutional reforms, and global dynamics have interacted to shape the nation's economic architecture. Results indicate that colonial legacies entrenched deep structural inequalities and a dualistic economy, creating a path dependency that continued to influence policy direction after independence. During the Old Order, efforts to assert economic sovereignty were constrained by macroeconomic instability, limited state capacity, and shifting political coalitions. The New Order marked a turning point toward industrialization, macroeconomic stabilization, and openness to foreign investment, generating high growth but also deepening inequality and dependence on external capital. Entering the Reformasi era, decentralization, democratization of governance, and fiscal transparency reshaped institutional frameworks; however, persistent challenges such as regional disparities, productivity gaps, and vulnerability to global shocks remain evident. The study concludes that Indonesia’s economic evolution is non-linear, shaped by historical constraints and gradual institutional adaptation rather than abrupt shifts. Strengthening governance, enhancing domestic industrial competitiveness, and expanding inclusive development policies are essential strategies for supporting long-term resilience. These findings highlight the importance of continuity in policy reform to achieve sustainable growth and to realize the national vision of Indonesia Emas 2045.

The rapidly changing and increasingly uncertain business environment presents significant challenges for micro, small, and medium enterprises (MSMEs), requiring them to adapt quickly and strategically to survive and remain competitive. This conceptual article examines the role of business models as an effective adaptation strategy for MSMEs in responding to dynamic market conditions, technological change, and shifting consumer preferences. Through a comprehensive review of various business model frameworks and dynamic capability theories, this study emphasizes that business models play a crucial role in shaping organizational flexibility and strategic responsiveness. The findings highlight that adaptable value propositions enable MSMEs to continuously align their offerings with evolving customer needs, while agile resource management allows firms to efficiently reconfigure internal and external resources. Furthermore, continuous business model innovation and renewal are identified as essential mechanisms for sustaining long-term resilience and competitiveness. The article argues that a business model should not be viewed merely as an operational or administrative tool, but rather as a core strategic mechanism that integrates strategic vision, organizational capabilities, and market orientation. By actively leveraging flexible and innovative business models, MSMEs can enhance their adaptive capacity, mitigate environmental uncertainty, and achieve sustainable competitive advantage in rapidly changing business environments.

The increasing intensity of business competition requires companies to maintain strong financial conditions to avoid financial distress that may disrupt business continuity. This study aims to assess the financial stability and predict the potential bankruptcy of PT Sido Muncul Tbk for the 2022–2024 period using the Altman Z-Score model. A descriptive quantitative approach was applied, utilizing secondary data obtained from annual reports published by the Indonesia Stock Exchange and the company’s official website. Five key ratios in the Altman model were used as indicators to evaluate the company’s financial position and resilience. The results show Z-Score values of 4.74 in 2022, decreasing slightly to 4.66 in 2023, and rising again to 4.79 in 2024. These scores are significantly above the safe threshold of 2.675, indicating that the company is in a healthy financial state with a very low risk of bankruptcy. Overall, PT Sido Muncul Tbk demonstrates stable financial performance, supported by a strong capital structure and consistent operational results. The Altman Z-Score model also proves to be an effective early-warning tool for identifying potential financial problems.

Strategically, the professional code of ethics serves as the foundation of accountability and a key tool for building and maintaining public trust in tax practitioners and accountants. The code of ethics serves as a guideline for maintaining integrity, objectivity, independence, and professional responsibility in every task amid the increasingly complex and competitive dynamics of the business world. The purpose of this study is to examine how the regular application of a professional code of ethics is essential to improving the quality of financial reporting and tax compliance, while preventing malpractice and conflicts of interest. Professional ethical principles and their implementation in the workplace are discussed through a conceptual approach. The results of the study show that compliance with the code of ethics can increase public trust and enhance the credibility of the profession. However, in order for the accounting and tax practitioner professions to remain relevant, professional, and trusted by the public, it is necessary to internalize ethical values to counterbalance economic pressures, client needs, and advances in digital technology.

This article examines the effectiveness of fermented kombucha drinks in enhancing the immunity of menopausal women through an evidence-based nutrition approach. Additionally, the study highlights how community-based kombucha production and consumption programs can be part of non-military health diplomacy, supporting community resilience, especially for vulnerable groups like menopausal women who experience immune function decline due to hormonal changes. Using the Systematic Literature Review (SLR) method, the study analyzes 30 relevant articles published between 2018–2025 from reputable sources such as Scopus, PubMed, and others. The findings show that (1) kombucha improves immunity through cytokine modulation and increased antioxidant activity, (2) kombucha normalizes gut microbiota, contributing to the immune health of menopausal women, (3) fermentation variations and microbial composition affect kombucha's effectiveness, and (4) community-based kombucha production programs have potential in enhancing health literacy and local economic empowerment. This study provides a basis for local governments, health centers, and communities to integrate kombucha as a preventive health intervention, while also strengthening community resilience through nutrition education and functional food entrepreneurship. The article also offers a new conceptual model, “Kombucha Intervention – Immunity – Health Diplomacy,” that connects biological evidence, community health, and non-military resilience integratively.

This research is motivated by the persistent difficulty elementary school-aged children have in controlling their emotions and behavior in social situations, particularly within the context of church community development. The study aimed to examine the effect of Christian values-based emotion management training on improving children's self-control. The study used a quantitative approach with a quasi-experimental one-group pretest-posttest design on 30 children aged 7–12 years at the GPM Wonreli–Kisar Congregation. The intervention was implemented over four days through activities involving emotion recognition, value reflection, emotion regulation training, and social simulations. Data were collected using a self-control scale and analyzed using paired-difference tests and effect size calculations. The results showed a significant increase in self-control scores after the training, with the largest changes in rule compliance and impulse control, and a more moderate increase in resilience to frustration. The effect size indicates a strong practical impact of the changes. These findings indicate that training that integrates social experiences and value reflection can facilitate the shift in behavioral control from external control to internal awareness. Practically, this research provides a basis for developing a community-based child development program that emphasizes not only discipline but also the understanding of values ​​in character formation and self-regulation.

Flash floods are a hydrometeorological disaster that frequently strikes Indonesia, including East Aceh. Their impacts include not only physical damage but also social and economic disruption to residents. This article describes a community service activity involving the distribution of community donations to flash flood survivors in Pante Bidari District. Using a descriptive qualitative approach, this article analyzes the process of collecting, managing, and distributing aid and links it to theoretical findings in the scientific literature on disaster management, social solidarity, and community resilience. The literature review indicates that local community involvement significantly influences the effectiveness of disaster management (Hariyal & Anhar, 2015); (Faiz, 2025) The results of this activity indicate that community-based aid distribution can accelerate the fulfillment of basic needs, strengthen social networks, and increase the social resilience of affected communities. Thus, this activity confirms that strengthening solidarity among residents is a crucial component in disaster emergency response. Community-based aid distribution not only ensures targeted assistance but also fosters a spirit of mutual cooperation that strengthens long-term social resilience.

This study investigates the relationship between Environmental, Social, and Governance (ESG) performance and corporate financial distress, with board gender diversity examined as a moderating variable. Using 96 firm-year observations from manufacturing companies listed on the Indonesia Stock Exchange (2022–2024), the analysis employs variance-based Structural Equation Modelling (SEM). The findings reveal that ESG performance does not exert a statistically significant effect on financial distress, and gender diversity does not moderate this relationship. These non-significant results constitute the central empirical contribution of the study, highlighting that ESG engagement and gender diversity have yet to translate into financial resilience in the Indonesian manufacturing context. The study underscores the importance of contextual factors—such as implementation costs, authenticity of ESG disclosures, and limited female representation on boards—in shaping the effectiveness of sustainability practices. The results provide theoretical implications for Stakeholder and Agency Theory and offer practical insights for managers, regulators, and investors in emerging markets.

Optimizing human resource (HR) performance through a business process reengineering (BPR) approach is a crucial strategy in a competitive and dynamic industrial environment. This study qualitatively examines through a literature review how BPRs radically redesign business processes to improve productivity, quality, time efficiency, and reduce operational costs, with a focus on HR aspects such as recruitment, training, performance appraisal, and career development. The BPR theory by Michael Hammer and James Champy emphasizes the principles of results-based workflow reorganization, the integration of information technology such as ERP and AI, and the empowerment of HR to eliminate task redundancy. In the Indonesian industrial context, the integration of BPR with digital transformation supports Industry 4.0, where HR acts as a catalyst for innovation through adaptive skills and cross-functional collaboration. The study results show that BPR implementation strategies including as-is process analysis, to-be design, change management, and continuous evaluation increase employee motivation, retention, and sustainable competitive advantage. Case studies such as PT Telkom Indonesia and PT Cahaya Mega Group demonstrate efficiency increases of up to 100%. This approach not only streamlines operations but also builds an organization resilient to market and technological disruption.

This study aims to examine the impact of green economy initiatives on Indonesia’s GDP growth, with a particular focus on public perceptions of sustainable economic practices. The research employs a descriptive quantitative approach, collecting primary data through an online survey administered to twenty respondents. The survey measured perceptions related to sustainable innovation, environmentally friendly resource management, and energy efficiency as key components of green economy implementation. The findings indicate that respondents hold a generally positive view of green economy practices, as reflected in a high average score of 4.24, suggesting strong agreement regarding their implementation and potential benefits. In addition, perceptions of economic development linked to green initiatives were also rated highly. These results imply that the public perceives a meaningful relationship between the adoption of green economy principles and long-term economic prosperity in Indonesia. Further analysis suggests that green practices can contribute to increased income levels, improved social welfare, and enhanced productivity, while simultaneously supporting environmental sustainability. From a practical perspective, the study highlights the importance of greater community participation, stronger policy commitment from the government, and increased green innovation by corporate entities. Theoretically, the results support existing economic and sustainability theories that emphasize the role of green economy strategies in fostering resilient, inclusive, and equitable economic growth. Overall, this study reinforces the relevance of green economy initiatives as a viable pathway toward sustainable national development.

Local governments in Indonesia rely significantly on local tax revenues to strengthen fiscal independence and sustain regional development. Among these revenue sources, the Motor Vehicle Tax (PKB) and the Motor Vehicle Transfer Fee (BBNKB) play a vital role in shaping regional fiscal capacity. This study explores how both taxes contribute to the Regional Own-Source Revenue (PAD) of Central Java Province during the 2020–2024 period. Drawing on quantitative analysis and secondary data from the Central Java Regional Revenue Agency (Bapenda), the research assesses the effectiveness and contribution of PKB and BBNKB in supporting local fiscal performance. The results show that PKB consistently exerts a positive, meaningful influence on PAD, underscoring its central role in sustaining the province’s fiscal strength. In contrast, BBNKB demonstrates a weaker, less stable impact, primarily driven by changes in vehicle ownership trends and administrative challenges. When considered together, both tax instruments contribute to enhancing local fiscal capacity, although the reliance on PKB remains predominant. These findings underscore the importance of modernizing regional tax administration, particularly through digital innovation, transparent reporting systems, and community-based compliance strategies. Strengthening these mechanisms is essential to building a more resilient and autonomous fiscal framework, especially in the context of post-pandemic economic recovery and long-term regional development planning

Children living in orphanages face various psychological pressures, such as the loss of attachment figures, unstable social dynamics, and difficulty expressing emotions adaptively. These conditions require appropriate coping strategies to build emotional resilience. This community service activity utilizes a Service Learning (SL) approach, which integrates academic learning with community service. It aims to provide psychoeducation on emotions and coping strategies, and implements expressive writing as a means of emotional processing. The activity methods included interactive lectures, a pretest and posttest to measure understanding, an expressive writing therapy session, and a reflective interview at the end of the activity. Results showed an increase in understanding of emotions and coping strategies, as evidenced by improved posttest scores. Furthermore, expressive writing helped children express previously suppressed emotions, reduced psychological tension, and fostered a sense of relief, calm, and insight into personal problems. Overall, expressive writing has proven effective as a coping strategy in building emotional resilience in orphanage children, and the Service Learning approach has the potential for sustainable application in psychosocial support programs.

Karangtalun Village, located in Kalidawir District, Tulungagung Regency, East Java, has significant potential for developing Family Medicinal Plants (TOGA) to support community-based health practices. However, the utilization of TOGA in daily health care remains limited due to a lack of knowledge and practical skills among residents. At the same time, the community faces a growing social challenge—digital exposure among young children, which negatively affects their physical, psychological, and social well-being. To address these issues, a capacity-building program was implemented for women involved in the Integrated Guidance Post (Posbindu) through training on TOGA cultivation and digital literacy education using the Community-Based Participatory Research (CBPR) approach. This participatory model actively engaged community members in the planning, implementation, and evaluation stages. The program results showed an increase in participants’ understanding of TOGA as an alternative for self-care and traditional medicine, greater awareness of the adverse effects of excessive gadget use among children, and positive behavioral changes in parenting, such as setting screen-time limits and replacing gadget use with creative family activities. These findings demonstrate that integrating local wisdom–based education with digital literacy can effectively strengthen family resilience and promote sustainable well-being in the digital era.

Karangtalun Village, located in Kalidawir District, Tulungagung Regency, East Java, has significant potential for developing Family Medicinal Plants (TOGA) to support community-based health practices. However, the utilization of TOGA in daily health care remains limited due to a lack of knowledge and practical skills among residents. At the same time, the community faces a growing social challenge—digital exposure among young children, which negatively affects their physical, psychological, and social well-being. To address these issues, a capacity-building program was implemented for women involved in the Integrated Guidance Post (Posbindu) through training on TOGA cultivation and digital literacy education using the Community-Based Participatory Research (CBPR) approach. This participatory model actively engaged community members in the planning, implementation, and evaluation stages. The program results showed an increase in participants’ understanding of TOGA as an alternative for self-care and traditional medicine, greater awareness of the adverse effects of excessive gadget use among children, and positive behavioral changes in parenting, such as setting screen-time limits and replacing gadget use with creative family activities. These findings demonstrate that integrating local wisdom–based education with digital literacy can effectively strengthen family resilience and promote sustainable well-being in the digital era.

This community service program aims to strengthen institutional capacity and develop the business units of the Padangan Village-Owned Enterprise (BUMDes) through enhanced managerial capabilities, business innovation, and enhanced digital marketing strategies tailored to local potential and needs. The program was implemented using a participatory empowerment approach involving various stakeholders, including the village government and local economic actors. The methods used included needs assessment, management and entrepreneurship training, intensive mentoring, and collaborative business planning. The program's results demonstrated significant improvements in BUMDes organizational governance, administrative professionalism, and a more organized and accountable financial reporting system. Furthermore, business unit diversification, local product quality improvement, and community capacity to utilize digital technology for marketing activities increased. The program also provided academic contributions in the form of empirical data and an applicable model of village empowerment based on Islamic economics. Overall, empowerment based on participation and Islamic economic values ​​has been proven to promote sustainable village economic resilience and independence.

This study aims to analyze and evaluate the health level of PT Bank Mega Tbk during the 2016–2023 period using the Risk-Based Bank Rating (RGEC) method. This research employs a quantitative descriptive approach with an evaluative design. The data used are secondary data obtained from audited annual financial statements published by PT Bank Mega Tbk and the Indonesia Stock Exchange. The analytical method refers to regulatory provisions by Bank Indonesia and the Financial Services Authority, covering four assessment factors: Risk Profile (measured by Non-Performing Loan and Loan to Deposit Ratio), Good Corporate Governance (based on self-assessment reports), Earnings (measured by Return on Assets, Return on Equity, BOPO, and Net Interest Margin), and Capital (measured by Capital Adequacy Ratio). Each indicator is assessed according to regulatory criteria and integrated to determine the Composite Rating (PK). The results show that PT Bank Mega Tbk consistently achieved Composite Rating 1 (PK-1), categorized as “Very Healthy,” throughout the observation period. The Risk Profile, Capital, and most Earnings indicators demonstrate strong and stable performance, while Good Corporate Governance remains consistently in the “Healthy” category. However, the Return on Equity indicator shows relatively lower performance compared to other profitability ratios, indicating the need for more optimal utilization of equity. Overall, the findings confirm the bank’s strong financial resilience while highlighting managerial implications related to capital efficiency.

This community service activity aims to improve the soft skills capacity of the Ibu-Ibu Mekar community in Semarang City to face the demands of the Society 5.0 era. The program was implemented through four stages: needs assessment, participatory planning, training, and mentoring. The methods used included interactive lectures, group discussions, role-play, and contextual practice. The results of the activity showed significant improvements in participants' communication, creativity, collaboration, and problem-solving skills. In addition, several participants began to demonstrate informal leadership roles and greater involvement in community activities. These findings indicate that the experience-based participatory mentoring approach is effective in strengthening women's empowerment and preparing communities for socio-technological change. The program also helped participants develop adaptability to change, increased self-confidence, and facilitated the formation of broader social networks in their communities. Empowering women through soft skills development is expected to create a more resilient community in facing the challenges posed by digital transformation in the Society 5.0 era. This program emphasizes the importance of sustainable soft skills development as a foundation for community resilience in the Society 5.0 era.

This community service activity aims to enhance supply chain efficiency and expand market access for Micro, Small, and Medium Enterprises (MSMEs) in Wabula Satu Village, Buton Regency, Southeast Sulawesi. The main problems faced by MSMEs include inefficient supply chain management, limited production coordination, and low utilization of digital technology for product marketing. The program was implemented using an educational-participatory approach through a series of training sessions, simulations, and mentoring activities. The results revealed significant improvements in participants’ understanding of supply chain management, production efficiency, and digital marketing skills, particularly through social media and marketplace platforms. MSMEs also showed progress in branding and product packaging, while collaborative networks were established to support collective raw material procurement and joint distribution. This program has contributed to improving local business competitiveness, productivity, and sustainability. Moreover, it demonstrates an effective community empowerment model based on technology adoption and collaboration to strengthen village economic resilience in the digital era.

This study aims to explore how gold price volatility influences customers’ investment decisions in Islamic banks within the framework of Islamic values. Employing a qualitative phenomenological approach, the research investigates the perceptions, motivations, and strategies of twelve active customers of Bank Syariah Indonesia in Surabaya through in-depth interviews. The findings reveal that gold price volatility does not necessarily reduce investment interest; instead, it stimulates adaptive and reflective behavior grounded in religious commitment and Islamic financial literacy. Investment decisions are shaped by three main factors: rational risk perception, religious conviction in the permissibility of gold as an Islamic instrument, and trust in the integrity of Islamic financial institutions. Thus, gold price volatility is interpreted not only as an economic signal but also as a social and spiritual phenomenon that fosters financial maturity among investors. The study concludes that faith-driven investment behavior contributes to financial resilience and moral stability amid market uncertainty. These insights enrich the field of Islamic behavioral finance by highlighting the integration of economic rationality and spiritual values in investment decision-making.

This study aims to improve the welfare of curly red chili farmers in Tanjung Seteko Village through the innovation of processing fresh chili into chili oil. The background of this research lies in the low added value of fresh chili and frequent price fluctuations that cause unstable farmer incomes. The study employed a descriptive qualitative approach involving preparation, implementation, and evaluation stages, with purposive sampling covering farmers, farmer group members, housewives, and village officials. Data were collected through observation, interviews, documentation, and questionnaires. The results indicate that processing chili into chili oil can extend shelf life up to 1–2 months at room temperature and more than 6 months under refrigeration, reduce harvest losses by 30–40%, and significantly increase economic value compared to selling fresh chili. A single production process using 5 kg of curly red chili yields 16 liters of chili oil with an estimated selling price of IDR 1.500.000-2.000.000 per production cycle, showing that simple processing activities can provide substantial added value for farmers. Beyond economic benefits, this innovation strengthens community empowerment by improving processing skills, encouraging economic independence, promoting participation in value-added businesses, and reinforcing local economic resilience. The social impacts also include youth and women empowerment and broader opportunities for local product–based entrepreneurship. The study recommends continuous capacity development, digital marketing strategies, and ongoing mentoring to optimize farmer welfare. Therefore, processing curly red chili into chili oil is a strategic solution to enhance income, skills, and sustainable rural economic development.