This research aims to analyze time management as an essential pillar in the development of ethics, integrity, competence, professionalism, and communication among students at Medan Aviation Polytechnic. Effective time management plays a vital role in developing a student's character, especially in forming the discipline that is the foundation of professional behavior in the aviation world. By adopting a qualitative approach, this research collected data through interviews, observations, and documentation studies of students and lecturers at the Medan Aviation Polytechnic. The research results indicate that effective time management plays a significant role in enhancing student ethics, integrity, and competence. Apart from that, time management also plays a crucial role in improving professionalism and effective communication, which are essential aspects in the aviation sector. This research offers recommendations for enhancing time management training within the higher education curriculum, aiming to foster students who are more disciplined and prepared to face future professional challenges. This is relevant to the needs of the aviation industry, which prioritizes punctuality, team coordination, and high adaptability in a dynamic work environment.Penelitian ini bertujuan untuk menganalisis manajemen waktu sebagai pilar penting dalam pembentukan etika, integritas, kompetensi, profesionalisme, dan komunikasi di kalangan mahasiswa Politeknik Penerbangan Medan. Manajemen waktu yang efektif berperan vital dalam pengembangan karakter mahasiswa, terutama dalam membentuk kedisiplinan yang menjadi dasar dari perilaku profesional di dunia penerbangan. Dengan mengadopsi pendekatan kualitatif, penelitian ini mengumpulkan data melalui wawancara, observasi, dan studi dokumentasi terhadap mahasiswa dan dosen di Politeknik Penerbangan Medan. Hasil penelitian menunjukkan bahwa manajemen waktu yang baik berkontribusi signifikan terhadap peningkatan etika, integritas, serta kompetensi mahasiswa. Selain itu, manajemen waktu juga berperan dalam meningkatkan profesionalisme dan komunikasi yang efektif, yang merupakan aspek penting dalam dunia kerja di sektor penerbangan. Penelitian ini memberikan rekomendasi untuk penguatan pelatihan manajemen waktu dalam kurikulum pendidikan tinggi, guna mendukung pengembangan karakter mahasiswa yang lebih disiplin dan siap menghadapi tantangan profesional di masa depan. Hal ini relevan dengan kebutuhan industri penerbangan yang mengutamakan ketepatan waktu, koordinasi tim, serta kemampuan adaptasi yang tinggi dalam lingkungan kerja yang dinamis.

Penelitian ini mengkaji dinamika akses dan kontestasi kepentingan aktor dalam perebutan lokasi pertambangan rakyat di Provinsi Jambi dan Bangka Belitung. Fokus kajian meliputi kondisi lapangan, faktor ekonomi yang mendorong partisipasi masyarakat, serta relasi kekuasaan antar aktor. Pendekatan kualitatif diterapkan dengan pengumpulan data melalui observasi, wawancara purposif, dan studi dokumentasi. Hasil menunjukkan pertambangan rakyat berkembang pesat karena tingginya potensi sumber daya alam dan kebutuhan ekonomi masyarakat, meskipun sebagian besar kegiatan masih berstatus ilegal. Ketidaksesuaian regulasi dan praktik perizinan menciptakan ketidakpastian hukum yang mengancam keberlanjutan aktivitas tersebut. Pertambangan rakyat menjadi sumber utama penghidupan dengan dampak positif pada pendapatan dan kualitas hidup, namun juga menimbulkan tantangan keberlanjutan, ketimpangan sosial-ekonomi, serta risiko lingkungan. Kontestasi kepentingan memperlihatkan konflik struktural antara masyarakat, elite politik, dan pemilik modal yang didorong oleh lemahnya tata kelola dan regulasi. Dominasi perusahaan besar dan keterlibatan aktor lokal dalam praktik rente memperkuat perebutan sumber daya sebagai arena kekuasaan. Studi lanjutan disarankan untuk mengkaji narasi dan wacana antar pemangku kepentingan guna memperdalam pemahaman pembentukan kebijakan pertambangan rakyat di tingkat lokal.This study examines the dynamics of access and the contestation of interests among actors in the struggle over artisanal mining locations in the Jambi and Bangka Belitung Provinces. The focus of the study includes field conditions, economic factors driving community participation, and power relations among actors. A qualitative approach is applied, with data collected through observation, purposive interviews, and document studies. The results show that artisanal mining is rapidly developing due to the high potential of natural resources and the economic needs of the community, although most activities remain illegal. Regulatory mismatches and licensing practices create legal uncertainty that threatens the sustainability of these activities. Artisanal mining serves as a primary livelihood source with positive impacts on income and quality of life, but it also poses challenges related to sustainability, socio-economic inequality, and environmental risks. The contestation of interests reveals structural conflicts between communities, political elites, and capital owners, driven by weak governance and regulation. The dominance of large companies and the involvement of local actors in rent-seeking practices strengthen the competition over resources as a power arena. Further studies are recommended to examine the narratives and discourses among stakeholders to deepen the understanding of artisanal mining policy formation at the local level.

This study aims to analyze the communication strategy of the Dumai City Government in developing the Dumai Islamic Center (DIC) as a religious tourism destination. Using qualitative methods with non-participant observation techniques, in-depth interviews, and documentation, data were analyzed through the SWOT (Strengths, Weaknesses, Opportunities, Threats) approach. The results of the study indicate that the communication strategy utilizes print, electronic, and digital media and involves content creators to increase the visibility of DIC. The strength of this strategy lies in the attractiveness of DIC's architecture and extensive use of media, while its weaknesses are budget limitations and minimal involvement of academics. Opportunities arise from stakeholder involvement through activities such as bonsai exhibitions and bird singing competitions, while threats come from bureaucratic instability and competition from similar destinations. The final results of this study indicate that the application of the Pentahelix model through synergy between government, business, community, academics, and media is a strategic solution to ensure the sustainability of DIC's promotion and development as a leading religious tourism destination in Dumai City.Penelitian ini bertujuan untuk menganalisis strategi komunikasi Pemerintah Kota Dumai dalam mengembangkan Dumai Islamic Center (DIC) sebagai destinasi wisata religi. Menggunakan metode kualitatif dengan teknik observasi non-partisipan, wawancara mendalam, dan dokumentasi, data dianalisis melalui pendekatan SWOT (Strengths, Weaknesses, Opportunities, Threats). Hasil penelitian menunjukkan bahwa strategi komunikasi memanfaatkan media cetak, elektronik, dan digital serta melibatkan content creator untuk meningkatkan visibilitas DIC. Kekuatan strategi ini terletak pada daya tarik arsitektur DIC dan penggunaan media yang luas, sedangkan kelemahannya adalah keterbatasan anggaran dan minimnya keterlibatan akademisi. Peluang muncul dari keterlibatan pemangku kepentingan melalui kegiatan seperti pameran bonsai dan lomba kicau burung, sementara ancaman datang dari ketidakstabilan birokrasi dan persaingan destinasi serupa. Hasil akhir dari penelitian ini menunjukkan bahwa penerapan model Pentahelix melalui sinergi antara pemerintah, bisnis, komunitas, akademisi, dan media menjadi solusi strategis untuk memastikan keberlanjutan promosi dan pengembangan DIC sebagai destinasi wisata religi unggulan di Kota Dumai.

This study aims to analyze the influence of Word of Mouth (WOM) promotion and trust on Shopee customer loyalty in Lamongan, with customer satisfaction as a mediating variable. This study uses a quantitative method with a descriptive approach and Structural Equation Modeling-Partial Least Square (SEM-PLS) analysis technique. A sample of 100 respondents was purposively selected, namely active Shopee users in the Lamongan area. The results show that trust has a positive and significant influence on customer loyalty and customer satisfaction. This means that the higher the level of customer trust in the Shopee platform, the higher the level of satisfaction and loyalty formed. On the other hand, promotion through Word of Mouth has also been shown to have a significant influence on customer loyalty. Customers tend to be more loyal when receiving positive recommendations from others or their surroundings. However, WOM promotion does not have a direct influence on customer satisfaction, which means that promotion alone is not enough to increase satisfaction if it is not accompanied by other factors such as service quality and user experience. Furthermore, the mediation analysis shows that customer satisfaction is not a mediator in the relationship between WOM promotion and customer loyalty. This means that loyalty can be formed directly through word-of-mouth promotion without prior satisfaction. Conversely, customer satisfaction has been shown to partially mediate the effect of trust on customer loyalty. This confirms that building trust can create satisfaction, which ultimately strengthens loyalty. These findings suggest that to increase customer loyalty, companies need to focus on enhancing user trust through reliable and consistent service. Furthermore, word-of-mouth promotion management also needs to be optimized as an effective marketing strategy. These conclusions can serve as guidelines for businesses in developing marketing strategies oriented toward customer satisfaction and loyalty.

This study examines the impact of Environmental, Social, and Governance (ESG) performance on financial distress, with a particular focus on the moderating effect of the cost of debt. Financial distress is proxied by the Interest Coverage Ratio (ICR), which reflects a firm’s ability to meet its interest obligations. The sample consists of 655 firm-year observations from non-financial companies listed on the Indonesia Stock Exchange (IDX) during the period 2014–2023. The analysis is conducted using panel data regression with fixed effects and heteroskedasticity-consistent estimation, specifically Panel EGLS with cross-section weights. The empirical findings indicate that ESG performance positively and significantly influences ICR. This suggests that firms with stronger ESG practices are better able to manage their interest obligations and are thus less likely to face financial distress. This result aligns with stakeholder theory, which emphasizes the importance of stakeholder engagement in promoting corporate resilience and long-term value creation. Furthermore, the study finds that the interaction between ESG performance and cost of debt is negative and statistically significant. This implies that a higher cost of debt can diminish the positive effect of ESG on a firm’s financial condition. In other words, while ESG performance enhances financial stability, this benefit is reduced when companies face high financing costs. This finding supports the trade-off theory, which asserts that firms must balance the advantages of debt financing with the associated financial risks. Overall, the study contributes to the growing literature on ESG and financial performance by highlighting the importance of financial structure in shaping the ESG–financial distress nexus. The results provide useful insights for corporate managers, suggesting that the integration of sustainability strategies with prudent financial management can lower the risk of financial distress. Investors are also advised to consider both ESG scores and cost of capital when evaluating a firm’s long-term viability.

This study aims to describe the empowerment strategy of Micro, Small, and Medium Enterprises (MSMEs) implemented by the Kebab Kenzatha MSME operating in Bukittinggi City. The background of this study is based on the important role of MSMEs in driving the local economy, particularly in creating jobs, increasing community income, and strengthening the domestic economic structure. MSME empowerment is a vital strategy in ensuring the sustainability and competitiveness of small and medium enterprises amidst increasingly competitive market competition. There are various dimensions in MSME empowerment, such as strengthening the capacity of individual business actors, increasing access to markets, access to capital, utilization of technology, and adequate policy or institutional support. This study uses a descriptive qualitative approach. This method was chosen because it is considered most appropriate to comprehensively and objectively describe the various empowerment strategies that have been or are being implemented by MSME actors, particularly Kebab Kenzatha. Through observation and in-depth interviews with MSME owners, researchers obtained information about business activities and marketing strategies implemented. Based on the results of observations, it is known that the Kebab Kenzatha MSME is still managed independently by its owner without the involvement of employees or additional labor. This indicates that its organizational structure is still very simple. Meanwhile, in terms of marketing strategy, this MSME utilizes its closest social networks, such as friends of the business owner and students at Campus V of Padang State University (UNP), as its primary target market. This approach reflects a marketing strategy based on social relationships and word-of-mouth promotion, commonly employed by MSMEs with limited resources. Therefore, the empowerment of the Kebab Kenzatha MSME is still in its early stages and requires further support for optimal long-term development.

Micro, Small, and Medium Enterprises (MSMEs) have an important contribution in supporting the national economy, especially in terms of job creation and strengthening the local economy. However, most MSMEs still face challenges in compiling financial statements that are in accordance with applicable accounting standards. This study aims to analyze the extent to which the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM) has been implemented by MSME actors, as well as identify the obstacles faced in the process. The research approach used is qualitative descriptive, with data collection techniques through interviews, direct observation, and document review. The findings of the study show that the level of understanding of MSME actors towards SAK-EMKM is still low, and the implementation of these standards is not evenly distributed. The main causative factors include limited accounting knowledge, lack of professional assistance, and lack of access to technical training. In addition, most MSMEs still rely on manual recording without referring to correct accounting principles, making it difficult in the audit process or applying for loans to financial institutions. Another obstacle is the lack of digital literacy in financial management, as well as the assumption that the preparation of financial statements is not a top priority. In fact, well-structured financial statements can be an important tool in business decision-making and open access to funding. This study recommends the importance of collaboration between the government, academics, and financial institutions to provide training, mentoring, and a simple reporting system that is in accordance with the characteristics of MSMEs. This effort is expected to increase the awareness and ability of MSMEs to manage finances in an accountable and transparent manner, as well as support business growth and sustainability in the long term.

Children are one of the most vulnerable groups during disasters due to their limited physical and psychological resilience. Therefore, providing disaster mitigation education to children is essential to enhance their awareness, preparedness, and response capabilities in the face of potential disasters. This community service activity aims to increase children's understanding of disaster mitigation through both theoretical education and participatory simulations that reflect real-life scenarios. The activities were carried out using a cooperative-participatory approach in collaboration with the local Indonesian Red Cross (PMI) in Tanah Karo and members of the surrounding community. The stages of implementation included conducting a site survey, securing necessary permits, determining the time and location, coordinating with local stakeholders, and executing the service program. The educational activities covered disaster phases, including pre-disaster, during disaster, and post-disaster, with a focus on practical and age-appropriate learning strategies. The educational team involved an interprofessional group of facilitators who delivered the material through socialization and counseling sessions. The sessions were enthusiastically received by the children, indicating a high level of engagement and interest. However, findings revealed that children's knowledge of disaster mitigation was still minimal, emergency response plans were underdeveloped, and community involvement in disaster preparedness training remained low. This highlights the need for continuous and sustainable disaster education efforts, especially for children and communities in disaster-prone areas. By fostering early awareness and preparedness through ongoing education and simulation-based activities, it is expected that children will be better equipped to respond effectively and safely during disaster situations. Long-term, this approach also aims to build a more resilient and disaster-aware community.

Internal control plays a crucial role in supporting the achievement of an organization's goals. In general, internal control provides significant benefits in securing organizational assets, improving the reliability and accuracy of financial and operational information, and ensuring compliance with applicable policies, regulations, and laws. With effective internal control, an organization can protect its resources from the risk of misuse, fraud, or waste. This research is a quantitative study using multiple regression analysis. The population in this study was all 80 employees of the West Aceh Inspectorate. The number of samples used was calculated using the Slovin formula and random sampling technique, resulting in 45 people as research samples. The quantitative analysis in this study was conducted using the Statistical Product and Service Solution (SPSS) version 26 computer program, which allows for rapid analysis and produces more accurate output. The results of the study indicate that internal audit has a partial significant influence on the effectiveness of internal control at the West Aceh Inspectorate. In addition, the accounting information system also has a partial significant influence on the effectiveness of internal control at the West Aceh Inspectorate. Overall, both internal audit and accounting information systems significantly influence the effectiveness of internal control at the West Aceh Inspectorate. This study underscores the importance of both factors in supporting the achievement of organizational goals and better resource management. Overall, both internal audit and accounting information systems significantly influence the effectiveness of internal control at the West Aceh Inspectorate. This study underscores the importance of both factors in supporting the achievement of organizational goals and more effective and efficient resource management.

The role of experts in the Alternative Dispute Resolution (APS) forum in Indonesia has a strategic position in bridging the technical and legal aspects that are often at the core of the problem in a dispute. The presence of experts serves to provide objective and professional opinions that can strengthen the arguments of the parties, as well as speed up the dispute resolution process efficiently. Juridically, the role of experts has been recognized in Law Number 30 of 1999 concerning Arbitration and Alternative Dispute Resolution, and strengthened by the principle of freedom of contract in Article 1338 of the Civil Code. Although expert opinions are not always binding, their contributions are often used as the basis for important consideration by mediators or arbitrators in decision-making. In addition to being a provider of expert opinions, this role is also able to bridge the gap of understanding between technical and legal aspects that are often difficult to understand by the parties or even by the mediator himself. In practice, expert involvement can provide insight into complex issues, such as in construction, medical, information technology, or environmental cases, that require specialized expertise. Therefore, the presence of experts not only strengthens the legal argument, but also provides crucial scientific validity. However, the challenge faced is the lack of detailed technical arrangements related to qualifications, codes of conduct, and mechanisms for expert involvement in the APS. This can pose a risk of subjectivity and potential conflicts of interest. For this reason, a more comprehensive regulatory development is needed to ensure that the role of experts in APS can be carried out optimally, professionally, and fairly, so as to increase public trust in the dispute resolution mechanism outside the court.