Business ethics form the moral foundation that guides corporate operations and stakeholder interactions, fostering trust, strengthening relationships, and promoting long-term business sustainability. In the digital industry, the application of business ethics has become increasingly critical due to the complexity of interactions among companies, partners, and customers. PT GoTo Gojek Tokopedia Tbk, established through the 2021 merger of Gojek and Tokopedia, faces substantial challenges in upholding ethical principles amid the dynamic landscape of Indonesia’s digital economy. This study adopts a descriptive qualitative approach, utilizing observation and literature review, to examine the extent to which the implementation of business ethics at GoTo contributes to its corporate performance. The findings indicate that consistent ethical practices significantly enhance corporate reputation, improve customer loyalty, and foster a healthy work environment. The integration of fairness, honesty, transparency, and social responsibility has proven to be critical in ensuring corporate sustainability and growth within the competitive digital industry. This study underscores the imperative for companies to systematically embed ethical principles into all operational activities in order to address evolving regulatory frameworks, market competition, and rising societal expectations.

Coconut shell is an organic waste that has the potential to be used as fuel, activated carbon, and pharmaceutical and cosmetic ingredients because it has good thermal diffusion properties due to its high cellulose and lignin content. This study aims to produce a heterogeneous catalyst based on activated carbon activated with H?PO? and KOH and to determine the effect of concentration and activation time. The method used is coconut shell pyrolysis at a temperature of 500°C for 2 hours, followed by activation using acids and bases. A total of 20 grams of activated carbon was calcined at a temperature of 500°C for 3 hours. Catalyst characterization was carried out using Fourier Transform Infrared Spectroscopy (FTIR) to analyze functional groups and X-Ray diffraction (XRD) to determine the crystallinity of the resulting biochar.

In 2020, the COVID-19 pandemic had a significant impact on the healthcare sector in Indonesia, including the number and distribution of healthcare workers. Entering the recovery phase in 2022, various changes occurred in the healthcare employment system, which could affect the number of healthcare workers in different regions, including East Java Province. This study aims to analyze the differences in the number of healthcare workers in East Java between 2022 and 2023 using the Multivariate Analysis of Variance (MANOVA) method. In this study, multivariate normality was tested using Mardia's method, while the homogeneity of the covariance matrix was analyzed through Box's M test. The results of the tests indicated that the data met these assumptions, allowing MANOVA to be properly applied to identify the variables influencing the differences in the number of healthcare workers in East Java. These findings are expected to assist policymakers in designing a more effective distribution plan for healthcare workers.

Abstract: This study aims to develop students’ 6Cs skills—critical thinking, creativity, communication, collaboration, character/compassion, and citizenship/culture—through the implementation of Project-Based Learning (PjBL) in a program titled Masyarakat Belajar Sejarah (History Learning Society). The research responds to the relatively low competitiveness of students in East Kalimantan amid the challenges of the 21st-century VUCA world, Indonesia’s demographic bonus, and the development of the new national capital (IKN) in East Kalimantan. Using Kemmis & McTaggart’s action research model, the study involved students from the History Education Program, FKIP, Mulawarman University, across three cohorts (2020–2022). Data was collected through observation, documentation, questionnaires, and interviews in March and June 2023. Students collaborated with schools, non-formal institutions, professionals, and local communities in Samarinda to design creative, contextual historical learning products. The findings show significant improvements across all 6Cs indicators. The project enhanced students’ academic and social competencies and bridged the gap between classroom learning and real-life community engagement. The results highlight the potential of PjBL as a transformative learning strategy for equipping future educators with essential 21st-century skills. This research contributes to history education innovation by positioning students as agents of change within their communities.
Abstrak: Penelitian ini bertujuan untuk mengembangkan keterampilan 6Cs mahasiswa—berpikir kritis, kreativitas, komunikasi, kolaborasi, karakter/kepedulian, dan kewargaan/budaya—melalui penerapan model Project-Based Learning (PjBL) dalam program Masyarakat Belajar Sejarah. Penelitian ini dilatarbelakangi oleh rendahnya daya saing mahasiswa di Kalimantan Timur di tengah tantangan dunia abad ke-21 yang ditandai dengan kondisi VUCA (Volatility, Uncertainty, Complexity, Ambiguity), bonus demografi Indonesia, serta pembangunan Ibu Kota Negara (IKN) baru di Kalimantan Timur. Menggunakan model penelitian tindakan Kemmis & McTaggart, subjek penelitian adalah mahasiswa Program Studi Pendidikan Sejarah FKIP Universitas Mulawarman dari angkatan 2020–2022. Pengumpulan data dilakukan melalui observasi, dokumentasi, angket, dan wawancara pada Maret dan Juni 2023. Mahasiswa bekerja sama dengan sekolah, lembaga nonformal, profesional, dan masyarakat Kota Samarinda untuk merancang produk pembelajaran sejarah yang kreatif dan kontekstual. Hasil penelitian menunjukkan peningkatan signifikan pada seluruh indikator 6Cs. Proyek ini tidak hanya meningkatkan kompetensi akademik dan sosial mahasiswa, tetapi juga menjembatani pembelajaran di kelas dengan keterlibatan nyata di masyarakat. Penelitian ini menunjukkan potensi PjBL sebagai strategi pembelajaran transformatif yang relevan untuk membekali calon pendidik dengan keterampilan abad ke-21.

The enjoyment and utilization of the environment is the right of the people of Indonesia as guaranteed under the 1945 Constitution of the Republic of Indonesia. Therefore, the Government of the Republic of Indonesia issued Law Number 32 of 2009 on the Protection and Management of Environment (Environment Law) as the embodiment of the rights of the people of Indonesia to enjoy and utilize the environment. As time flew by, the execution of the Environment Law encountered issues due to violations toward said law, such as environment destruction in the form of land clearing by means of burning. Since the issuance of the Environment Law, violations have been carried out by several parties, including but not limited to law enforcers, business owners, and the people of Indonesia themselves. This research focuses on the prohibition toward environment destruction in the form of land clearing by means of burning as well as the reasons and the sociological factors affecting the effectiveness of the implementation of the environmental laws. This research is aimed to identify the main factors affecting the failure of the enforcement of the Environment Law as well as other environmental laws and regulations. In addressing the said issues, this research utilizes the normative legal research methodology towards secondary data consisting of environmental laws, analyzed using the qualitative data analysis methodology. In conclusion, ineffectiveness of Indonesian environment laws are due to weakness in its enforcement, ambiguity in its norms, and failure of Indonesian legal culture to adhere to its legal principles.

Perkembangan teknologi informasi yang sangat cepat menuntut adanya penyesuaian yang cepat juga oleh penggunanya. Namun ternyata, realitanya hal ini tidak terjadi sama di masyarakat Indonesia, salah satunya Guru Paud. Pengelola Himpaudi Ungaran Barat memaparkan kondisi para guru Paud yang berada dalam wilayahnya, bahwa mereka sudah memiliki laptop dan sudah melakukan proses penyusunan dokumen administratif, namun penyusunan tersebut tidak bisa dilakukan secara cepat dan rapi, karena kemampuan penggunaan aplikasi word hanya sebatas mengetik tanpa pengaturan otomatis. Dari pemaparan tersebut, maka tujuan pengabdian ini adalah meningkatkan kemampuan para guru PAUD di wilayah Himpaudi Ungaran Barat dalam menggunakan aplikasi microsoft word untuk mengerjakan dokumen administratif. Metode yang digunakan dalam pengabdian ini adalah praktek langsung menggunakan aplikasi Ms.Word, dimana setiap sebelum mempraktekkan diberikan penjelasan dan contoh praktis terlebih dahulu. Hasil dari pengabdian ini bahwa tampak rata-rata pemahaman para guru PAUD selaku peserta pengabdian meningkat sebesar 66.02%

Introduction: This study explored the role of mass media in enhancing tsunami preparedness among young adults on the southern coast of Central Java, a region highly vulnerability to tectonic events. Mass media, with its extensive reach and persuasive influence, played a significant role in disaster communication, shaping public awareness and preparedness.
Methods: Guided by Elaboration Likelihood Model (ELM) and neuroscience perspectives, the research examined how cognitive and emotional responses to disaster information influenced preparedness behaviors. A survey was conducted with 175 respondents aged 18-24 from Calaca, a high-risk tsunami zone. Among these, 91 respondents had prior disaster experience, with 60.38% relying on mass media as their primary source of emergency information.
Findings: The survey results showed that 74.9% of respondents indicated readiness for disaster preparedness. The study integrated the ELM framework with cognitive neuroscience, emphasizing modification to critical element such as ability to process information and the nature of cognitive processing. These adaptations supported more effective, persuasive disaster communication.
Originality: The finding underscored the potential of mass media as powerful stimulus, shaping cognitive responses and preparedness behavior. This research contributed to understanding the interplay between disaster communication, cognitive processes, and behavioral outcomes, offering insights for designing targeted interventions to enhance preparedness.

This study aims to develop a learning media prototype based on the Quizizz application, combined with 3D Augmented Reality (AR) technology, to support the implementation of Merdeka Belajar management in schools. AR technology enables the integration of virtual objects into real-world environments in real time, creating an interactive and engaging learning experience for students. Validation tests conducted at SMK N 03 Kota Bengkulu revealed that students experienced enjoyable and interactive learning, especially in the hardware introduction subject for the Computer and Network Engineering (TKJ) program. This prototype also supports teachers and educational institutions in implementing the Merdeka Belajar curriculum and can be used by parents and students as a learning aid at home. Furthermore, test results indicate that this media can serve as a supportive tool for the Merdeka Belajar Kampus Merdeka (MBKM) program. This prototype holds significant commercial potential through subscription or licensing models for schools and educational institutions, along with AR content that can be tailored to specific curriculum needs. The key advantages of this innovation include interactivity, support for learning flexibility, integration of cutting-edge technology, and accessibility through common devices like smartphones and tablets. The development stages include research and development, prototype creation, testing, product launch, as well as ongoing maintenance and feature enhancement.

The Influence of Tax Literacy. Tax Morale and Tax Incentives on MSME Taxpayer Compliance in Tana Toraja Regency. The aim of this research is to find out whether tax literacy. Tax morale and tax incentives influence MSME taxpayer compliance in Tana Toraja Regency. The data collection procedures for this research are: Questionnaire. The analysis technique uses multiple linear regression tests. The partial test results (t test) show that the tax literacy variable influences the mandatory compliance of MSMEs in Tana Toraja Regency, the tax moral variable influences the compliance of MSME taxpayers in Tana Toraja Regency and tax incentives influence the compliance of MSME taxpayers in Tana Toraja Regency. Meanwhile, the results of simultaneous testing (F test) show that the variables of tax literacy, tax morale and tax incentives influence MSME taxpayer compliance in Tana Toraja Regency

ABSTRAKSemua Negara diberbagai belahan Dunia tentunya memiliki ciri khasnya tersendiri dalam menonjolkan eksistensinya entah itu dibidang budaya, keamanan, keagamaan, dan lain sebagainya. Manusia sebagai makhluk individu yang tidak ada kemajuan dalam hidupnya tanpa individu lain ,begitu pula sebuah negara tidak akan menuju kemajuan tanpa adanya campur tangan dari negara lain .Salah satu wujudnya yaitu dengan adanya hubungan bilateral bahkan multirateral guna untuk kepentiangan dan kemajuan sebuah negara ,contoh lainnya yaitu keperluan ekspor dan impor yang bertujuan guna menambah suatu devisa negara .Dilihat dari sisi lain hasil masa lalu karena penjajahan yang dilakukan bangsa barat ke bangsa timur membawa pengaruh yang sangat menonjol terutama bangsa Indonesia yang telah dijajahnya. Akibat dari penjajahan bangsa barat terhadap bangsa pribumi ini membawa pengaruh yang besar terhadap pribadi dan jati diri bangsa yaitu meningkatkan nasionaliseme dan patriotisme serta rasa tangguh, tahan banting, dan persatuan kesatuan rakyat indonesia. Dari hal hal tersebut tentu saja akan menimbulkan pengaruh bagi bangsa indonesia baik itu pengaruh positif maupun pengaruh negatif .Terutama yang paling menonjol adalah pengaruh budaya asing bagi Bangsa Indonesia ,dilihat dari bidang budaya tidak semua memberi pengaruh positif seperti di atas, namun ada pengaruh negatifnya misalnya seperti minum minuman keras, berpakaian terbuka, pemerkosaan, dan tindakan kriminal lainnya, bahkan tidak banyak yang sudah terseret narkoba .Pengaruh negatif tersebut akan berpengaruh besar pada Generasi muda Di Indonesia mengingat anak muda jaman sekarang dengan gampangnya terbuai oleh rayuan rayuan perduniawian, dimana anak remaja masih rentan mencari jati dirinya sendiri . Tidak sedikit yang bahkan sudah terjerumus arus negatif budaya asing, kita seharusnya sebagai penerus dan pewaris Negara Indonesia harus siap oleh setiap tantangan globalisasi yang semakin merajarela dengan cara menghempaskan seluruh pengaruh negatif budaya asing yang akan mengancam jati diri bangsa. Oleh karena sikap patriotisme dan nasionalisme perlu ditanamkan pada generasi muda  untuk mengantisipasi pengaruh negatif dari adanya kebudayaan asing, yang melibatkan semua pihak terutama peran orang tua ,pihak pemerintah dan para ulama budayawan. Jurnal ini menjelaskan Upaya yang harus ditempuh dalam menghadapi pengaruh negatif   budaya asing terhadap Generasi Muda Di Indonesia. Hasil riset dipakai buat tingkatan pemahaman khalayak dalam upaya mengatasi pengaruh negatif budaya asing terhadap Generasi Muda Di   Indonesia.Kata Kunci : Pengaruh Negatif Budaya Asing, Generasi Muda Indonesia    ABSTRACTAll countries in various parts of the world certainly have their own characteristics in accentuating their existence whether it is in the fields of culture, security, religion, and so on. Humans as individual beings who have no progress in their lives without other individuals, as well as a country will not progress without interference from other countries. One of its manifestations is the existence of bilateral and even multilateral relations in order for the steadfastness and progress of a country namely the need for export and import which aims to increase a country's foreign exchange. From the other side, the results of the past because the colonialism carried out by the western nation to the eastern nation had a very prominent influence, especially the Indonesian nation which had been colonized by it. As a result of the western occupation of this indigenous nation, it had a great influence on the personality and national identity, namely increasing nationalism and patriotism as well as a sense of resilience, resilience, and the unity of the Indonesian people. From this, of course, it will have an influence on the Indonesian nation both positive and negative. Especially the most prominent is the influence of foreign culture on the Indonesian nation, seen from the cultural field, not all of them have a positive influence as above, but there are negative influences, for example such as drinking alcohol, dressing openly, rape, and other criminal acts, not even many have been dragged by drugs. This negative effect will have a major impact on the younger generation in Indonesia, considering today's youth are easily lulled by worldly seduction, where teenagers still vulnerable to find his own identity. Not a few who have even fallen into the negative flow of foreign culture, we should as the successors and heirs of the Indonesian State must be prepared for every challenge of globalization that is increasingly rampant by throwing away all the negative influences of foreign culture that will threaten the national identity. Therefore, steps are needed to anticipate negative influences by strengthening the sense of nationalism and patriotism of the younger generation in Indonesia, which involves all parties, especially the roles of parents, government and cultural scholars. This journal explains the efforts that must be taken in dealing with the negative influence of foreign culture on the Young Generation in Indonesia. The results of the research are used for public understanding of the efforts to overcome the negative influence of foreign cultures on Indonesia s young generation.Keywords: Negative Influence of Foreign Culture, Indonesian Young Generation