This study investigates the critical role of legal regulation in promoting sustainable business practices, particularly in emerging economies facing institutional constraints. Using a qualitative, literature based approach grounded in thematic analysis, the research explores how legal frameworks influence corporate environmental, social, and governance (ESG) behavior across China, Indonesia, Brazil, and South Africa. Findings reveal that while mandatory ESG disclosures, environmental laws, and green fiscal incentives can positively shape corporate conduct, their effectiveness is highly dependent on enforcement consistency and institutional capacity. Multinational firms often lead in sustainability due to global regulatory pressures, while small and medium sized enterprises (SMEs) face structural challenges. The study also highlights the risks of greenwashing and regulatory arbitrage in jurisdictions with weak oversight. Moreover, international legal instruments such as the EU Deforestation Regulation and Paris Agreement are shown to influence domestic governance, although unevenly. The research concludes that to embed sustainability effectively, legal frameworks must not only be robust and adaptive but also supported by institutional legitimacy and stakeholder engagement. The study offers strategic policy insights for governments, regulators, and corporate leaders committed to advancing sustainable governance.

Work in the informal sector, such as weaving, has high health risks due to the repetitive nature and static positions required. Weavers often experience Musculoskeletal Disorders (MSDs) due to sitting too long in front of the loom for about 8 hours. This condition causes muscle contractions in the shoulders and neck, reduces blood flow, and causes pain and fatigue. A study of two sarong weaving industries in Dalangan Village found that 70% of 10 workers complained of low back pain. Many workers work with non-ergonomic positions and inappropriate equipment. Improvements in work attitudes are needed so that workers' health and productivity are maintained. This study aims to determine the relationship between work attitudes and MSDs disorders in the central craftsmen of the weaving industry. This research is a quantitative study using observational analysis method with cross sectional approach. The population was 35 from 4 locations with a sample of 35 respondents taken using total sampling technique. Assessment for work attitudes using the Rapid Entire Body Assessment (REBA) and for Musculoskeletal Disorders (MSDs) experienced using the Nordic Body Map (NBM). The results of the Spearman correlation test showed no significant relationship between work attitudes and musculoskeletal complaints with a p-value = 0.261 (p < 0.05) and a correlation coefficient value of r = 0.195 which is included in a weak correlation with a positive direction. The study shows there is no significant relationship between work attitude and musculoskeletal disorders in weaving industry workers. Routine ergonomics education is recommended to prevent complaints and maintain sustainable occupational health.

This research aims to identify the effect of educational qualifications on the improvement of performance of village apparatus in Duhiadaa Sub-district, Pohuwato Regency. This research employs a quantitative approach with descriptive research method. This research utilizes primary data collected through questionnaires distributed to village apparatus in Duhiadaa Sub-district, Pohuwato Regency. The sample consists of 50 respondents. The data analysis technique uses a simple linear regression analysis with the assistance of SPSS 21. The findings indicate a positive (8.755 > 2.010) and significant (0.000 < 0.05) effect between educational qualifications and the improvement of performance of village apparatus in Duhiadaa Sub-district, Pohuwato Regency. The coefficient of determination of the regression model is 0.615, which means that 61.5% of the variability in the improvement of the performance of village apparatus can be explained by educational qualifications. In other words, the better the educational qualifications of the village apparatus, the higher the performance they can achieve. This shows that education plays an important role in shaping the village apparatus's abilities, knowledge, and skills in effectively carrying out village government tasks. The remaining 38.5% is affected by other variables not examined in this research.

Stingless bee (Trigona sp.) cultivation presents significant potential for livestock diversification, improved food security, and rural economic development. Although this practice offers clear advantages, including low maintenance requirements, minimal environmental risk, and the high nutritional and commercial value of its honey, its adoption in Lempake Subdistrict, North Samarinda, East Kalimantan, remains limited. This situation is primarily due to a lack of community awareness and technical knowledge in apiculture. In response, a community service program was conducted on 10 May 2025 by lecturers from the Faculty of Agriculture, Mulawarman University, in collaboration with local farmer groups and supported by the Samarinda City Government. The program provided structured training through field visits, lectures, interactive discussions, and practical demonstrations at selected apiaries. Post-training evaluations showed a substantial improvement in participants’ understanding of colony management, hygienic honey harvesting, and the economic prospects of stingless bee products. Additionally, the program encouraged entrepreneurial interest and supported the development of value-added functional food products based on local resources. These findings indicate that targeted training and institutional collaboration are effective in promoting sustainable stingless beekeeping practices. Future initiatives should focus on continued technical support and the integration of apiculture products into local and digital markets to enhance competitiveness and economic impact.

This study aims to describe students' mathematical understanding abilities through the application of a problem solving approach using magic coin media on integer operation material. This study is a qualitative study with a descriptive approach conducted at MTs An-Nuur Palembang in May of the 2025/2026 academic year. The subjects of the study were 25 grade VII students who were selected purposively. Data collection was carried out through observation, documentation, and learning outcome tests. The results of the study showed that the use of magic coin media in mathematics learning was able to improve students' conceptual understanding. This media helps students to be more active, understand integer operations concretely, and be involved in the problem-solving process independently or in groups. These findings indicate that the problem solving approach combined with magic coin media can create a fun learning atmosphere, and is effective in improving students' mathematical understanding abilities.

This study aims to describe the implementation of kapalo samek embroidery training in Nagari Simpuruik as an effort to promote economic empowerment and preserve local culture. Based on interviews with village officials and women participating in the training, it was found that most participants had already acquired embroidery skills through self-taught methods prior to the training. They were accustomed to working on embroidery either based on custom orders or in cooperation with "fabric bosses" who provided pre-designed cloth and threads. Embroidery has become a productive activity in Jorong Sijangek, mainly practiced by housewives. Although the training was conducted smoothly, the main challenge was gathering participants due to their limited availability. The market potential for kapalo samek embroidery is significant, especially during cultural or ceremonial events, but a major obstacle lies in marketing capabilities, particularly in digital platforms. Therefore, the training also served as a medium to introduce basic marketing strategies for craft products. In addition to enhancing economic capacity, the activity encourages cultural preservation by regenerating embroidery skills among the younger generation. This embroidery training highlights the importance of local initiatives in safeguarding cultural heritage and improving community welfare.
 
 

Abstract. This research was conducted with the aim to know the effect of working capital efficiency and total asset turnover on working capital turnover at sub.sector of big and retail trade which listed in indonesia stock exchange either simultaneously or partially. Population in this study were 59 companies and selectedas many as 17 sub companies large and retail trade sector listed on indonesia stock exchange as a purposive sampling sample. The tool used in this analysis with F test and t test, based on the F test it is know that the significanse value is less than 0.05 ie 0.000. This means that the independent variabel of working capital efficiency and total asset turnover targets simultaneously have a significant effect on working capital turnover.  Based on t test is know working capital efficiency and total asse turnover partially significant effect on working capital turnover, because the value is below 0.05 which is 0.000. The method of this study proves that simultaneously and partially free variabel working capital turnover efficiency and total asset turnover have a significant effect on working capital turnover.
 
Keywords: working capital efficiency, Total assets turnover, Working Capital turnover.

This study aims to test and determine how important the influence of Independence and Work Experience is on audit quality at Public Accounting Firms (KAP) in East Jakarta. The research method used is quantitative because it has conducted tests using SPSS such as respondent identity, gender, age, last level of education, length of service and also conducted classical assumption tests, namely data validity, data reliability, data linearity, multicollinearity, heteroscedasticity, autocorrelation test, simple linear regression, multiple linear regression, coefficient test, correlation coefficient test and also partial and simultaneous hypothesis tests. This study proves that the influence of independence and work experience as variables that are very influential, an auditor must have these two integrities with a responsible basis in order to provide good and quality audit results.

This study aims to examine the effect of using interactive learning media on students’learning motivation in Economics subjects for Grade X at SMA Negeri 1 Telaga,Gorontalo Regency. The study employs a descriptive quantitative approach, with a study population comprising Grade X students. A sample of 72 respondents was selected randomly using the cluster sampling teachnique, and an instrument test was conducted on 30 participants. The data analysis method applied is simple regression analysis, with validity tested using pearson correlation to determine whether the instrument is valid. The hypothesis was tested using the t-test. The findings of the study indicate that the use of interactive learning media significantly affect students’ learning motivation in Economics subjects for Grade X at SMA Negeri 1 Telaga, Gorontalo Regency. The study eyeats that interactive learning media contributes 43.8% to students’ learning motivation while the remaining 56.2% is influenced by other variables not exammed in this study.

Menstruation is a sign that a woman has a uterus in her stomach, so menstruation is normal for all women. Sharia-based menstruation has differences in terms of cleansing (hygiene), counting the menstrual blood that comes out, prohibitions, and what is permitted during menstruation. This research is quantitative research, using Pre-Experimental Design with a Two Group Pretest-Posttest design. Sampling used a stratified random sampling technique, the number of respondents was 64 female students using the paired t-test. The results of the respondent analysis weare obtained from 32 respondents at SMA 3 Sultan Agung, on average there were 25 female students aged 17 years with a percentage of (78.1%). And it is known that of the 32 respondents at SMA 1 Sultan Agung, the average number of 17 year old female students was 22 respondents with a percentage of (66.7%). And the test results show that the level of knowledge of SMA 3 Sultan Agung female students increased significantly after receiving the intervention from (30.46%) to (86.87%). However, this is different from SMA 1 Sultan Agung, where there are only slight changes because there is no intervention. There is an influence of Sharia-based menstrual education on adolescent behavior during menstruation in high school with a p-value of 0.001 (p-value < 0.05)