This study investigates the influence of village government human resource (HR) competence and information technology (IT) utilization on the accountability of village fund management, with empirical evidence drawn from villages in Pringsewu Regency, Indonesia. The research addresses critical concerns about the underperformance and misuse of village funds, often linked to weak HR capabilities and limited IT adoption. The primary objective is to examine how HR competence and IT usage affect financial accountability in village fund management. Utilizing a quantitative approach, this study surveyed 91 village officials across 13 villages using a structured questionnaire, applying multiple linear regression analysis for hypothesis testing. Findings reveal that both HR competence and IT utilization significantly and positively influence accountability, suggesting that skilled personnel and effective use of digital systems enhance transparency and financial governance. The results support the Technology Acceptance Model (TAM) and stewardship theory, emphasizing the importance of reliable personnel and technological systems in public financial management. The study concludes that strengthening human resource capacity and advancing IT infrastructure are critical steps in ensuring accountable village fund management, especially in rapidly developing regions such as Pringsewu Regency.

As global attention to sustainability increases, the implementation of Environmental, Social, and Governance (ESG) principles has become increasingly important in the business world. However, the social aspect of ESG is often overlooked compared to environmental and governance aspects. This study aims to identify and analyze the challenges faced by companies in implementing the social aspect of ESG through a literature review of various academic sources. The findings indicate that companies encounter challenges such as limited understanding, resource constraints, organizational cultural barriers, regulatory uncertainty, and stakeholder pressure. This research provides insights into the obstacles and potential strategies that companies can adopt to address them. However, the study is limited by its reliance on literature alone, highlighting the need for future research using primary quantitative or qualitative data to strengthen these findings.

This research examines the fundamental transformation in Indonesia's banking industry triggered by Industry 4.0, specifically focusing on the evolution from traditional banking models to new-age banks. The study analyzes how disruptive technologies such as artificial intelligence, cloud computing, blockchain, and biometrics catalyze changes in banking digital capabilities and business models. Using a qualitative approach through comprehensive literature analysis and multiple case studies, this research identifies that digital transformation not only changes how banks operate but also fundamentally alters their value proposition to customers. The findings indicate that new-age banks are characterized by more agile organizational structures, advanced digital capabilities, and open platform-based business models that enable seamless integration with the broader digital ecosystem. This research contributes significantly to understanding the future of banking in the digital era and its implications for Indonesia's financial industry.

This research aims to examine the impact of renewable energy policies on sustainable economic growth in four emerging countries: China, India, Brazil, and Mexico. The importance of the study comes in light of the global shift towards clean energy, and the efforts of developing countries to achieve a balance between the requirements of economic development and environmental commitments. The study relies on a descriptive analytical approach supported by a comparative method, where the policies adopted in each country are analyzed and compared with the indicators of economic performance and environmental sustainability during the period (2015-2024). The study is based on official data from international institutions such as the World Bank and the International Energy Agency. The results indicate a positive correlation between the intensity of the implementation of renewable energy policies and the achievement of sustainable economic growth, especially in countries that have provided a supportive legislative and institutional environment for investment in this sector. National experiences have also shown varying levels of impact, with China and Brazil recording more stable results thanks to the clarity and continuity of their strategies. The research endorses that renewable energy policies must be integrated with industrial growth, education and technology rules to expand their impact and achieve a more sustainable economic change in emerging countries.

This study aims to investigate the impact of the traditional game Balakeh on the improvement of basic motor skills in students with mild intellectual disabilities at SDN Gayungan 2 Surabaya. The research employed a Classroom Action Research (CAR) approach with a One-Group Pretest-Posttest Design, involving 12 students with mild intellectual disabilities from grades 4, 5, and 6. The study was conducted in two cycles, each consisting of planning, implementation, observation, and reflection. The instruments used to measure basic motor skills included the Zig-Zag Run Test (agility), Static Flexibility Test (flexibility), and Standing Stork Test (balance). The results showed a significant improvement in all three aspects of motor skills after the implementation of the Balakeh game. On agility, the average time decreased from 11.13 seconds to 10.56 seconds, flexibility increased from 20.96 cm to 22.23 cm, and balance improved from 16.52 seconds to 17.45 seconds. The percentage of students meeting the completion criteria also increased, with agility reaching 83.33%, flexibility 91.67%, and balance 75%. These findings indicate that the Balakeh game is effective in enhancing basic motor skills in students with mild intellectual disabilities and can be integrated into adaptive PJOK education for children with special needs.

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.

The full costing approach is used in this study to examine the production costs of Crispy Banana "LOKA" Surabaya. A quantitative methodology based on documents and interviews is used in this study. The results of the study show that the full costing method provides a more detailed picture by allocating all production costs (fixed and variable), and also separating additional costs for each flavor variant, thus finding different cost per box for each variant such as chocolate variant of Rp14,726, cheese variant of Rp16,909, tiramisu variant of Rp14,859, milo variant of Rp15,959, green tea variant of Rp14,859, palm sugar variant of Rp14,859 and mix variant of Rp14,884.

In an era of globalization marked by intense competition, effective and efficient budget management is the key to organizational success, including in the law enforcement sector. This study aims to analyze the budgeting mechanism for goods and personnel expenditures within the Greater City Police (Polrestabes) of Palembang. The primary focus of this research is to assess the extent to which the budgeting process is conducted in a structured manner, based on regulations, and aligned with the operational needs of the institution. Based on literature reviews and empirical studies, it was found that the budgeting process at Polrestabes Palembang still faces several challenges, such as delays in data input, limited understanding of performance-based budgeting systems, and weak inter-unit coordination. The complexity of police operational needs, which differ from other civil institutions, requires a specialized budgeting approach. This study adopts a qualitative descriptive approach, utilizing data collection techniques including observation, interviews, and document analysis. The results of this study are expected to contribute to the development of more accountable, transparent, and targeted public budgeting policies, particularly in the security and law enforcement sectors.

Entrepreneurs in the digital era face constant challenges that require adaptation and innovation. Although economic and managerial factors are often the focus, the role of psychological dimensions such as resilience and creativity in entrepreneurial success has not been widely reviewed in depth. This study aims to examine relevant theories and findings on psychological resilience and creativity in the context of entrepreneurship, and to build a conceptual framework to support entrepreneurial innovation. Using a qualitative literature study method, this study systematically searches, analyzes, and synthesizes scientific literature from various databases. The results of the synthesis indicate that psychological resilience is crucial for entrepreneurs to recover from failure and adapt to change. Characteristics such as optimism and emotional regulation are the pillars of mental resilience. Meanwhile, creativity is an innovation engine that facilitates the identification of new opportunities and the development of unique solutions. A synergistic relationship between resilience and creativity is also found: resilience provides a psychological buffer for taking creative risks, and the creative process can strengthen self-resilience. The theoretical implication is the need for a more holistic entrepreneurship model. In practice, this study recommends educational institutions, especially the Faculty of Psychology, to integrate the development of resilience and creativity into the entrepreneurship curriculum.

Many regions in Indonesia face structural problems such as economic inequality. Economic inequality remains a significant obstacle to the development process, especially in developing countries such as Indonesia. The objective of this study is to determine the influence of Unemployment Rate, Education Index, and Poverty Rate on Economic Inequality in East Java Province. This study employs a quantitative method using secondary data analysis from the Central Bureau of Statistics (BPS) for the years 2010–2023. The analysis method used is multiple regression with classical assumption tests. The results of the study indicate that the Education Index and Percentage of Poor Population variables have a significant and positive impact on economic inequality, while the unemployment rate has a significant but negative impact on economic inequality in East Java Province. These findings suggest the need for further analysis of other factors influencing economic inequality to achieve equitable welfare for the community. The implications of this study can serve as a reference for the government in formulating inclusive development policies to reduce economic inequality in East Java.