The development of sustainable tourism in Pati Regency, grounded in local wisdom, has been hindered by several factors, including structural ego issues, overlapping policies, and inadequate stakeholder collaboration. This study analyzes efforts to support tourism development, examines the impact of various variables (factors), and assesses the influence of stakeholders (actors) in sustainable tourism initiatives based on local wisdom in Pati Regency. The methodology integrates qualitative and quantitative approaches, employing the MICMAC and MACTOR methods. MICMAC analysis identifies core variables such as uniqueness and historical value, regional income, stakeholder relationships, community involvement, and utilizing local wisdom in tourism development. MACTOR analysis reveals key stakeholders namely, the Tourism and Culture Office (Dinporapar), the Cooperative and Small and Medium Enterprises Office (Dinkop), and the local community as central actors in sustainable tourism development. The findings from the MICMAC and MACTOR analyses provide a basis for formulating a comprehensive strategy to accelerate sustainable tourism development rooted in local wisdom in the Pati Regency. Further research may incorporate additional external variables and stakeholders to support advancing tourism models based on local creative economy initiatives.

One aspect of development that must be well-stimulated in early childhood is cognitive development. Cognitive development can be stimulated through children’s basic mathematical skills. These skills can be enhanced through the application of Kosurasi media. This study aims to determine the effect of applying Kosurasi media in improving basic mathematical skills in children aged 5-6 years at TK Dharma Wanita Bandung Wonosegoro. This study used a quantitative method with a one-group pretest-posttest research design. The population and sample consisted of 30 children aged 5-6 years at TK Dharma Wanita Bandung. Data collection was conducted through observation, interviews, and documentation. The collected data were analyzed using normality tests, homogeneity tests, paired sample t-test hypothesis testing, and finally, N-gain score tests with the help of the SPSS V.26 data processing application. The average pretest score was 76.10, while the average posttest score was 115.33. A paired sample t-test hypothesis test yielded a significance result of 0.000 < 0.05, indicating that H0 was rejected and Ha was accepted. This means there was a significant difference in the children’s basic mathematical skills before and after the intervention. Furthermore, the N-gain test produced a score of 57.76%, suggesting that the application of Kosurasi media has a moderately effective impact on improving the basic mathematical skills of children aged 5-6 years.
 

This study aims to evaluate the effectiveness of the Safety awareness program as a requirement for issuing and renewing Driving Permits (TIM) for airside personnel at Yogyakarta International Airport (YIA). The program is designed to enhance personnel awareness of work safety to reduce operational violations in the airside area. A qualitative approach was used, employing the CIPP (Context, Input, Process, Product) evaluation model. Data were collected through interviews, observations, and documentation, and analyzed using the Miles & Huberman model. The findings indicate that the Safety awareness program is contextually relevant but faces weaknesses in input, such as non-interactive training methods and underutilized training facilities. The implementation process is inefficient due to the lack of monitoring systems and unstructured training schedules. Furthermore, the program has not fully succeeded in building a strong safety culture, as safety violations by personnel still occur. The study recommends improvements in training methods, regular post-training evaluations, and stronger supervision to enhance the program’s overall effectiveness.

Despite numerous tax reforms, corporate tax compliance in Indonesia’s service industry remains low. A key reason is the failure to reconcile financial accounting with tax regulations through fiscal reconciliation. This study analyzes the impact of fiscal reconciliation on corporate tax compliance among Indonesian service firms. A mixed-method approach was used: a quantitative survey of 120 service firms and qualitative interviews with 8 tax practitioners and stakeholders. Regression results (coefficient = 0.621, R² = 0.547) show a significant positive effect of effective fiscal reconciliation on tax compliance. Qualitative findings support this, highlighting key issues such as process complexity, limited understanding of tax laws, and a lack of technological infrastructure. These results contribute empirical insights to Indonesia’s tax literature, particularly for the service sector. The study’s novelty lies in positioning fiscal reconciliation as a strategic tool to enhance compliance. It offers practical policy suggestions, including digitalization of systems, improved human resources, and timely and accurate tax reporting mechanisms.

When making a decision to purchase a motorcycle, it is necessary to consider several criteria. These include price, environmental impact, fuel consumption, design and technology, performance and power, availability of spare parts, after-sales service, warranty on spare parts and distance to the nearest service centre. This research aims to help consumers make informed decisions when buying motorbikes by using the Multi-Objective Optimisation by Ratio Analysis (MOORA) method. The MOORA method was selected because it can handle many criteria efficiently and simply, and produce very objective decisions. Nine criteria were used with four alternatives: motor A, motor B, motor C and motor D.
The MOORA calculation results ranked motor C as the highest with a value of 1.90, motor B as the second highest with a value of 1.77, motor A as the third highest with a value of 1.25 and motor D as the fourth highest with a value of 1.20. This research proves that the MOORA method can effectively and accurately provide recommendations for making decisions about purchasing motorbikes with many criteria.

This study explores the relationship between cryptocurrency and the traditional banking system in Indonesia, aiming to determine whether cryptocurrency acts as a threat or a complement to conventional banking practices. The research employs a systematic literature review methodology, conducting extensive searches through the Scopus and Google Scholar databases to gather relevant data and insights. The rapid growth and adoption of cryptocurrencies, particularly Bitcoin, have revolutionized financial interactions by providing decentralized alternatives that enhance transaction efficiency and reduce costs, thereby challenging the established norms of the traditional banking system. The study reveals the dual nature of cryptocurrencies, highlighting their potential to compete with traditional banks while also presenting opportunities for innovation through the integration of blockchain technology, which can improve transparency and security in financial transactions. The regulatory environment in Indonesia plays a crucial role in shaping the dynamics between cryptocurrency and the banking sector. Currently, cryptocurrencies are classified as commodities, but the legal framework remains ambiguous, potentially exposing banks to risks such as money laundering and fraud. The findings emphasize the importance of establishing a balanced regulatory approach that can effectively harness the benefits of cryptocurrency while mitigating its associated risks. By doing so, Indonesia can foster an environment where both traditional banks and digital currencies can coexist and thrive, contributing to the development of a more robust and inclusive financial ecosystem.

The COVID-19 pandemic disrupted the operations and financial sustainability of Indonesia's culinary MSMEs, prompting the government to offer tax incentives as support. With the end of these incentives, businesses were pushed to adopt data-driven decision-making, despite only 18% of MSMEs having adequate financial record-keeping systems. Key challenges in post-pandemic adaptation include low accounting literacy, limited human resources, and complex regulations. This study examines the practices, barriers, and effectiveness of managerial accounting among 120 culinary MSMEs in Jakarta, Bandung, and Surabaya through a mixed-methods approach combining case studies, surveys, and in-depth interviews. Findings indicate that business decisions remain largely intuition-based, with accounting limited to basic cash flow recording. Major barriers involve lack of expertise, limited access to technology, and difficulties adjusting to regulations. However, some medium-scale MSMEs have started applying cost analysis and budget planning. This study contributes to the limited literature on post-incentive managerial accounting in the culinary sector and highlights the urgency for context-based training, simplified fiscal policy processes, and adoption of user-friendly accounting technologies. Practical recommendations include collaborative training programs, mentoring, and technical assistance to improve MSMEs’ financial capacity and decision-making through better financial management practices

This study aims to analyze ROA, DER, NPM and Company Size as control variables for the Stock Price of Technology companies listed on the Indonesia Stock Exchange. Stock Price is a very important element in showing the value of the company and also the return on investment. The analysis method used was multiple regression, with samples during the 2019-2022 period. The results of the study show that ROA has a positive and significant effect on the Stock Price, showing that technology companies with high profits tend to have excellent corporate value in the eyes of investors. This finding provides important insights for investors in considering investing in technology companies. Technology companies should consider how in the future to earn profits not only to expand market share.

Advancements in fintech algorithms have improved decision-making efficiency in credit scoring, investment advice, and financial product offerings. However, these automated systems raise ethical concerns related to algorithmic bias, lack of transparency, and accountability. Social inequalities embedded in historical data risk reinforcing discrimination in digital financial services, particularly in Southeast Asia’s evolving regulatory environment. This study explores ethical dilemmas in algorithmic decision-making across fintech platforms and assesses company responses. Using a qualitative multiple-case study of three Indonesian fintech firms in peer-to-peer lending, e-wallet, and robo-advisory sectors, data were gathered through semi-structured interviews and internal document analysis. Results indicate algorithmic bias as the most critical issue, followed by transparency and accountability gaps. Peer-to-peer lending firms demonstrate better ethical readiness via regular audits, while others show limited mitigation efforts. The study proposes a conceptual model emphasizing fairness, transparency, and accountability, offering practical insights for regulators and industry to strengthen ethical governance in Indonesia’s AI-based fintech ecosystem.

 
This study focuses on strategies to prevent stunting prevalence, which to date have shown inconsistent results. Several previous studies have stated that stunting prevalence cannot be prevented optimally because it is influenced by other factors, such as early marriage and low family literacy. This study uses a qualitative approach with in-depth interview techniques with a number of key informants, including families, community leaders, and health workers. The purpose of the interviews was to gain a deeper understanding of the effectiveness of stunting prevention efforts. The research findings show that the mechanism for preventing stunting prevalence is starting to show improvement. However, these efforts will be more optimal if there is synergy between families, community institutions, and the government in providing education, especially regarding the negative impacts of early marriage. Multi-party collaboration is an important key in building collective awareness and strengthening efforts to prevent stunting sustainably.