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This study examines the financial performance of PT Unilever Indonesia Tbk during the 2023–2025 period by evaluating key financial indicators, namely the Current Ratio (CR), Debt to Equity Ratio (DER), Return on Assets (ROA), and Return on Equity (ROE). The study aims to assess the company's financial condition and analyze the impact of its business transformation strategy on financial performance. A descriptive quantitative approach was employed using secondary data obtained from the company's published annual financial reports. Data analysis focused on comparing financial ratio trends over the three-year period to evaluate liquidity, solvency, and profitability performance. The findings indicate that the company's financial performance experienced fluctuations during the business transformation process. Liquidity and solvency gradually improved toward the end of the observation period, reflecting stronger short-term financial capability and a healthier capital structure. Profitability also demonstrated increased efficiency in utilizing company assets, although changes in equity returns indicated adjustments in capital management during the transformation process. Overall, the implementation of the company's transformation strategy contributed positively to strengthening financial performance and improving resilience in responding to changing business conditions and market competition. This study provides useful insights for management, investors, and other stakeholders in evaluating the effectiveness of corporate transformation strategies through financial ratio analysis and highlights the importance of maintaining financial stability to support sustainable business growth.

The Rumah Padat Karya Program in Surabaya City is one of the local government policies to reduce poverty through job creation and empowerment of low-income communities (MBR). This study aims to evaluate the effectiveness of the Rumah Padat Karya Program in reducing poverty rates in Surabaya and to assess its alignment with the Sustainable Development Goals (SDGs), particularly Goal 1 (No Poverty), Goal 8 (Decent Work and Economic Growth), and Goal 11 (Sustainable Cities and Communities). The study employs a formal evaluation approach with a formative evaluation type, given that the program is still ongoing. Data were collected through interviews, observation, and documentation, and analyzed qualitatively. The evaluation was conducted using William N. Dunn’s (2003) criteria, comprising effectiveness, efficiency, adequacy, equity, responsiveness, and appropriateness. The results indicate that the program is fairly effective in reducing poverty and unemployment through local workforce absorption and the productive utilization of previously idle government assets. However, limitations remain, including budget constraints, inter-district facility disparities, weak inter-agency coordination, and suboptimal business mentoring and market access. Therefore, it is necessary to strengthen the mentoring system, equalize facilities, and enhance cross-sector collaboration so that the program can run more optimally and sustainably.  

This literature review synthesizes findings from fifteen peer‑reviewed studies published between 2020 and 2026 to examine the determinants of sustainable competitive advantage in the furniture industry. The analysis reveals that green innovation, environmental performance, and market orientation interact as core drivers of competitiveness, supported by theoretical perspectives including the Resource‑Based View, Natural Resource‑Based View, Institutional Theory, Circular Economy, and Strategic Management frameworks. The review highlights how internal capabilities, regulatory compliance, and responsiveness to consumer preferences collectively shape the ability of micro, small, and medium enterprises to adapt to sustainability demands in global markets. Evidence shows that eco‑innovation practices, waste recovery strategies, and clustering models enhance efficiency and legitimacy, while indicators of green growth and brand performance provide practical tools for evaluating sustainability outcomes. The synthesis underscores that competitive advantage in this sector is not determined by isolated variables but by systemic integration across resources, operations, and market dynamics. This study contributes theoretically by consolidating fragmented insights into a coherent conceptual model and practically by offering guidance for enterprises and policymakers to foster green transformation. The findings emphasize the urgency of aligning industrial practices with ecological integrity and suggest that future research should examine cross‑country variations, longitudinal impacts, and the integration of digital technologies with sustainability strategies to strengthen the resilience of furniture enterprises in the global economy.

The Kampung Bahari Nusantara (KBN) Program is one of the Indonesian Navy's community empowerment initiatives aimed at improving the welfare of coastal communities through the development of economic, educational, health, tourism, and defense sectors. Tlocor Hamlet, Kedungpandan Village, Jabon District, Sidoarjo Regency, possesses significant coastal resource potential and marine tourism opportunities; however, the implementation of the program has not yet achieved optimal results. This study aims to analyze the implementation of the Kampung Bahari Nusantara Program and formulate strategies to optimize its contribution to community welfare improvement. The research employed a qualitative descriptive approach through observation, interviews, and documentation involving village officials, community members, and representatives of the Indonesian Navy. The findings indicate that the program has positively impacted infrastructure development, tourism growth, and public service accessibility. Nevertheless, several challenges remain, including limited community participation, inadequate human resources, insufficient educational and health personnel, and weak inter-agency coordination. The study concludes that optimization can be achieved through strengthening stakeholder collaboration, enhancing community empowerment, improving infrastructure maintenance, and expanding educational and health services. These efforts are expected to promote sustainable welfare improvement and strengthen maritime resilience in coastal areas.

Urban plant care is increasingly important for sustainable living, but many users face inconsistent watering, insufficient care knowledge, unsuitable plant selection and delayed disease recognition. This study presents Easy Grow Plants, an integrated web and Internet of Things (IoT) ecosystem that connects plant care guidance, soil-moisture monitoring, automated watering, plant recommendation, image-based plant health assistance, marketplace functions, community interaction and plant exchange. The prototype was implemented using a React frontend, Django REST backend, SQLite database and an Arduino UNO R4 WiFi smart pot with a soil moisture sensor, relay module and DC water pump. Functional, interface, API, IoT connectivity, sensor calibration, watering control and LAN deployment tests were conducted. The results show that the core modules operated together as an integrated academic prototype. The system demonstrates a practical foundation for smart urban gardening, although cloud deployment, multi-device testing and stronger AI validation remain future improvements

The rapid growth of TikTok has transformed digital communication practices and created new opportunities for content creators to establish stronger relationships with their audiences. From the perspective of Digital Public Relations, communication style plays a crucial role in influencing follower engagement and enhancing the effectiveness of online interactions. This study aims to examine the communication styles employed by TikTok content creators to build and strengthen follower engagement. The research adopts a qualitative approach using the Systematic Literature Review (SLR) method by analyzing relevant scholarly articles published between 2021 and 2026. The findings reveal that communication styles emphasizing authenticity, interactivity, storytelling, content consistency, and emotional connection significantly contribute to higher audience engagement, as reflected in the number of likes, comments, shares, and active participation. Furthermore, the effective use of trending content, TikTok's algorithmic features, and adaptive communication strategies strengthens relationships between content creators and followers while enhancing credibility and digital presence. The review also identifies opportunities for future research on the influence of audience characteristics, digital culture, and evolving social media algorithms on the development of sustainable engagement in digital communication.

The rapid growth of the global halal economy has positioned halal products and services as important contributors to international trade, economic development, and evolving consumer markets. This study investigates the role of halal consumer protection law in supporting the advancement of the halal economy from both legal and economic perspectives. Employing a qualitative approach with a juridical normative framework, this research examines regulatory structures, halal certification mechanisms, consumer protection principles, and the broader economic implications of halal governance. The findings indicate that effective halal consumer protection frameworks are essential for establishing legal certainty, preserving product authenticity, strengthening consumer trust, and improving market transparency. From an economic perspective, comprehensive halal regulations contribute to enhancing product competitiveness, expanding global market access, encouraging industrial innovation, attracting investment, and promoting sustainable economic growth. Nevertheless, this study highlights several ongoing challenges, including the lack of harmonization among international halal standards, limited regulatory enforcement capacity, the financial burden of certification processes for micro, small, and medium enterprises (MSMEs), and the increasing complexity of digital trade and cross-border e-commerce.

This study explores the role of Islamic economic law in promoting sustainable development by establishing an integrated relationship between ethical values, legal frameworks, and public policy. Although sustainable development has emerged as a major global agenda, its implementation continues to face challenges due to the limitations of conventional economic and legal systems, which often prioritize efficiency and economic growth while overlooking ethical and social dimensions. Employing a qualitative research approach through content analysis, this study examines classical Islamic jurisprudence, contemporary scholarly literature, and relevant policy documents to analyze the alignment between Islamic economic principles and sustainability frameworks. The findings demonstrate that Islamic economic law provides a comprehensive and ethically oriented framework based on fundamental principles, including tawhid (unity), adl (justice), maslahah (public interest), and maqasid al-shariah (objectives of Islamic law). These principles are manifested through various institutional and legal instruments, such as zakat, waqf, and risk-sharing financial mechanisms, which contribute to social justice, economic inclusion, financial resilience, and environmental sustainability.

The rapid population growth in urban areas has caused various complex problems, such as congestion, air pollution, and the high use of private vehicles, so that it becomes a challenge in realizing sustainable cities and settlements. Public transportation is present as one of the solutions in overcoming these problems because it can increase community mobility and reduce negative impacts on the environment. This study aims to analyze the implementation of Mass Rapid Transit (MRT), Light Rail Transit (LRT), TransJakarta, and Electric Rail Trains (KRL) in supporting the achievement of SDGs 11 Sustainable Cities and Settlements. This study uses a descriptive qualitative method with a literature study approach. The results show that the MRT and KRL contribute to efforts to reduce carbon emissions and congestion, TransJakarta excels in the aspect of cost affordability while the LRT plays a role in improving urban connectivity efficiently. Thus, public transportation palas an important role in realizing sustainable cities and settlements with the integration between modes of public transportation which is the main factor in supporting the achievement of SDGs 11 optimally.

This research investigates the integration of Sound Governance principles within the sustainable tourism policy cycle as a mechanism to mitigate institutional fragmentation and evaluation inefficiencies in developing economies. Adopting a sequential explanatory mixed-methods design, the study establishes a multidimensional evaluation framework congruent with the Sustainable Development Goals (SDGs). Policy performance is rigorously analyzed across five strategic domains: Economy, Social-Welfare, Culture-Education, Environment, and Governance. The quantitative methodology employs 17 adapted SDG indicators to assess policy efficacy, while the subsequent qualitative phase utilizes semi-structured interviews and stakeholder mapping to deconstruct complex power dynamics within multi-actor co-management structures. The empirical findings demonstrate that Sound Governance—predicated on transparency and accountability—acts as a fundamental catalyst for policy effectiveness. It significantly enhances destination sustainability through a structured input-process-output-outcome-impact pathway. Evidence from the case study of Penglipuran Village, Bali, validates these results, showing that while indigenous institutional legitimacy bolsters social responsiveness, it remains susceptible to economic dependencies driven by overtourism. Ultimately, this study asserts that embedding SDGs into the policy evaluation cycle elevates assessments from perfunctory administrative exercises to strategic instruments essential for ecosystem preservation and long-term demand stability. These insights establish Sound Governance as a strategic intangible asset, providing significant theoretical contributions to development administration and offering pragmatic frameworks for policy-makers managing sustainable destinations in competitive global markets.

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.

The growth of the nickel mining industry in Indonesia, particularly in Southeast Sulawesi Province, has made this sector one of the main contributors to the Regional Gross Domestic Product (RGDP). However, the development of supporting infrastructure—especially mining haulage roads—still faces various risks that could potentially cause project delays and disrupt operational efficiency. Therefore, a systematic risk identification process is necessary to ensure that project implementation proceeds in accordance with established time, cost, and quality targets. This study aims to identify and assess risks in mining infrastructure development projects using a stakeholder-based approach. This approach is employed to gain an understanding of the risks that arise from the perspectives of the parties involved in the project. The results of this study describe the dominant risks that could potentially occur in nickel mining projects, namely opposition from the local community surrounding the project, conflicts with community organizations, denial of access to project roads, and disruption of project security due to inadequate security measures by authorities. It is hoped that these dominant risks can serve as a basis for developing effective risk mitigation strategies to support the successful and sustainable development of mining infrastructure.

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.

This research aims to examine how the functions of Christian counseling (preventive, curative, developmental, and pastoral) can be integrated into the practice of Christian Religious Education as an effective strategy to support adolescents’ faith development. The background of this study arises from the fact that adolescents experience a crisis of faith that is not only related to theological aspects but also affects their psychological and emotional well-being. On the other hand, christian religious education practices in schools often remain focused on the transfer of doctrinal knowledge without being balanced by adequate personal guidance. This study applies a qualitative method through literature review and conceptual analysis of christian counseling theory, theories of adolescent faith development, and pedagogical practices in christian religious education. The findings indicate that integrating Christian counseling functions into the design of christian religious education learning can create a dialogical, reflective, and pastoral classroom atmosphere, providing opportunities for adolescents to develop spiritual discernment, self-awareness, and the ability to make responsible moral decisions. This article discusses the relevance of counseling to adolescents’ spiritual development, the characteristics of their faith development, the challenges of implementing counseling in Christian educational institutions, and the design of learning based on dialogue, reflection, and mentoring. In this way, the integration of christian counseling in christian religious education is considered a holistic approach that enriches the meaning of faith education and supports adolescents’ faith growth in a contextual, profound, and sustainable manner.

In the Education 4.0 era, schools face unprecedented challenges in managing teacher performance effectively. Traditional top-down performance management systems have proven inadequate for fostering continuous professional growth, intrinsic motivation, and adaptive teaching competencies required in increasingly technology-driven learning environments. This study aims to develop, validate, and assess the effectiveness of a School-Based Performance Management (SBPM) model designed to enhance teacher effectiveness across cognitive, affective, and pedagogical dimensions. Using a Research and Development (R&D) design following the ADDIE framework, the study was conducted in three phases: needs analysis, model development, and model validation. Participants included 12 school principals, 186 teachers, and 8 education experts from 24 public secondary schools in [Province, Country]. Validation by experts yielded a content validity index (CVI) of 0.91. Implementation resulted in statistically significant improvements in teacher effectiveness scores (t = 8.74, p < 0.001, Cohen's d = 1.23), digital pedagogy competency (mean increase = 22.4%), and student learning outcomes (mean improvement = 17.8%). The SBPM model provides a contextually responsive, evidence-based framework that empowers schools to manage teacher performance collaboratively, fostering professional accountability and sustainable instructional quality in Education 4.0.

Car Free Night (CFN) activities, which are held periodically in urban public spaces, have become one of the local government's strategies to support emission reduction and empower Micro, Small, and Medium Enterprises (MSMEs). This study aims to analyze the economic impact of CFN implementation on MSMEs in the handicraft sector in Sumbawa Regency. The method used is a mixed methods approach through a quantitative survey of 30 craft MSME actors and in-depth qualitative interviews with five key informants from government agencies, business actors, and visitors. The results show that the implementation of CFN has a positive impact on increasing MSME turnover by an average of 30-40% per event, opening up new market access, and strengthening the existence of local culture through regional craft products. However, the challenges faced include limited production capacity, suboptimal digital marketing, and dependence on physical events. Therefore, sustainable policy interventions are needed in the form of business management training, integrated digital promotion, and MSME support facilities in public spaces. This study reinforces previous findings that creative public spaces such as CFN contribute significantly to local economic growth.

The consistent decline in cucumber production in Indonesia indicates limitations in conventional cultivation systems, particularly due to land scarcity and inefficient resource management. This condition has encouraged the development of hydroponic systems as a more controlled and productive cultivation alternative. This study aims to critically analyze the key factors determining the success of hydroponic cucumber cultivation and to identify the most influential management aspects in improving yield. The method employed is a literature review, examining various recent studies related to hydroponic systems, nutrient management, growing media, and environmental factors. The results show that the advantages of hydroponics lie not only in land and water efficiency but also in the ability to precisely control growth variables. However, optimal productivity highly depends on the proper integration of nutrient management, particularly the regulation of pH, electrical conductivity (EC), and nutrient balance, as well as the control of environmental factors such as temperature, humidity, and light intensity. Inaccuracy in a single component can significantly reduce plant performance, even when other factors are optimal. Therefore, an integrated approach combining nutrient and environmental management simultaneously is essential to enhance hydroponic cucumber productivity. This study confirms that hydroponics has strong potential as a strategic solution to support sustainable agriculture amid land limitations in Indonesia.

Poor soil quality and inefficient nutrient utilization remain major constraints in tomato (Solanum lycopersicum L.) cultivation, often resulting in reduced plant growth, lower productivity, and suboptimal fruit quality. This study aims to evaluate the growth performance of rose tomatoes through the integration of open-field cultivation and hydroponic planting systems. The research methods included land preparation using the Pythagorean technique to ensure proper spacing and planting layout, the application of organic fertilizers to improve soil fertility, and the transition to a hydroponic drip irrigation system using rockwool as the growing medium during weeks 1 to 7 of plant development. Plant growth parameters, including plant height, leaf development, stem vigor, and overall plant health, were observed throughout the cultivation period. The results indicated that the combination of appropriate soil management practices and precise nutrient delivery in the hydroponic system significantly enhanced nutrient uptake and supported healthy plant growth. Furthermore, the drip irrigation system helped optimize water use efficiency while reducing nutrient losses. This integrated cultivation approach demonstrated its potential as an effective solution for maintaining crop quality and productivity, particularly in areas with limited land resources. Overall, the findings suggest that integrated management practices can provide a practical, efficient, and sustainable strategy for farmers seeking to improve horticultural production in modern agricultural systems.

Gorontalo Province possesses significant mineral resource potential, particularly gold, silver, and copper, positioning the mining sector as a key driver of regional economic growth. However, a shortage of skilled local labor and the scarcity of vocational educational institutions in the mining field severely hamper human resource development in this sector. This study aims to design a Mining Polytechnic Campus in Gorontalo by applying sustainable architecture principles, encompassing energy efficiency, environmentally friendly materials, sound wastewater management, and user comfort. The research approach involves literature studies, field observations, interviews with relevant stakeholders, and quantitative data analysis regarding resource potential, the number of senior high school students, and educational space requirements. The design results emphasize site arrangement, building mass configuration, utility systems, and interior and exterior spaces that support academic, social, and community activities. The application of sustainable architecture principles is expected to create a campus that not only meets the needs of mining vocational education but also contributes to environmental conservation and sustainable regional development.

The rapid growth of digital commerce has encouraged companies to integrate digital and physical marketing channels to create seamless and consistent customer experiences. This study aims to analyze the role of integrated marketing channels through omnichannel strategies, the utilization of Artificial intelligence (AI), and their impact on customer experience in the context of digital commerce. The study employs a Systematic literature review (SLR) approach by examining relevant scholarly articles related to omnichannel marketing, AI technologies, and customer experience. The findings indicate that integrated marketing channels supported by AI enhance service personalization, customer engagement, operational efficiency, and the quality of interactions between companies and customers. Furthermore, the implementation of omnichannel strategies contributes to higher customer satisfaction and loyalty by providing a more connected experience across multiple customer touchpoints. However, the implementation of integrated marketing channels still faces several challenges, including fragmented channel integration, technological complexity, high investment requirements, and concerns regarding customer data privacy and security. Therefore, effective management of integrated marketing channels is essential for improving customer experience while creating sustainable competitive advantages for companies in an increasingly dynamic digital era.