In the last few decades, entrepreneurship has become one of the main pillars of economic development, especially in developing countries like Indonesia. Makassar City, as one of the economic centers in Eastern Indonesia, has an important role in encouraging the growth of the small and medium enterprise (SME) sector. One of the efforts made by the government and various institutions is to develop a Business Incubator Program, which aims to accelerate the growth of entrepreneurs through educational support, training and guidance. In Makassar District, Bara-Baraya Timur Village, the development of local entrepreneurs is increasingly being paid attention to. Business incubators in this area offer programs to help local entrepreneurs develop business skills, increase access to capital, and open wider networks. Although business incubators have proven successful in various countries, their application in each region can certainly produce different results, depending on the characteristics of the economic and social environment. In Bara-Baraya Timur Subdistrict, there are several challenges faced by one of the local entrepreneurs who were interviewed by researchers, such as a lack of management skills, as well as increasingly fierce competition. Therefore, the researcher decided to research more deeply into "The influence of business incubators on the entrepreneurial economy in Makassar City, Bara-Baraya Timur Subdistrict".
 
 
 

Land issues in Indonesia show complex dynamics due to legal vacuum and legal loopholes in the applicable land law system. This condition is exacerbated by the weakness of implementing regulations of the UUPA which are unable to respond to developments in the era, thus opening up space for land mafia practices and overlapping development policies. This legal vacuum impacts violations of community rights to land, environmental degradation, and the failure to realize optimal legal protection. The study uses a normative legal approach based on secondary data from literature studies to analyze the urgent need for land law reform. The findings reveal the need for the land law system renewal to create stronger protection of community rights and ensure a sustainable development direction by environmental conditions.

This study aims to identify the accountability and transparency of sharia financial management in non-profit organizations, especially SD IT Yarsi Mataram, so that the implementation of financial management can be carried out in accordance with sharia principles. This study is a literature study, where relevant solutions to the conditions that occur at SD IT Yarsi Mataram are compiled based on relevant references that can be collected. Accountability and transparency of financial management have specifically been explained in Surah Al Baqarah Verse 282. Accountability in Islam is closely related to Amanah. And the transparency of financial management will affect the level of management accountability to stakeholders. SD IT Yarsi Mataram in recent years has not been transparent about financial management. The lack of transparency efforts in the allocation of funds obtained from student guardians as stakeholders and school committee bodies, has the potential to reduce the level of accountability of financial management. This minimal transparency and low level of accountability can trigger turmoil and distrust of stakeholders over the performance of school management. By conducting financial management transparency as part of accountability to stakeholders, it will increase trust and assessment of school management performance.

The purpose of this study was to examine how capital expenditure in district and city governments in East Java during 2017-2013 was influenced by local own-source revenues, balancing funds, budget surplus financing, and special allocation funds. This research was conducted quantitatively using secondary data from the official website of DJPK, namely the APBD of each district or city in East Java. Purposive sampling was used in the IBM SPSS 25 software analysis tool for sampling. The partial test results (t test) show that capital expenditure is significantly influenced by local own-source revenue, balancing funds, SiLPA, and special allocation funds. Simultaneous test results (f test) show that capital expenditure is significantly influenced by Budget Financing Surplus, Balancing Funds, Regional Original Revenue, and Special Allocation Funds.
 
 

Overcrowded condition is a condition where correctional institutions or State Detention Centers have too large a capacity because the increasing number of inmates is not comparable to the prison or detention center facilities. Permenkumham Number 11 of 2017 is used as a reference for implementing an action plan for handling overcrowded in Indonesia, which includes four main programs: regulatory arrangement, institutional strengthening, provision of infrastructure, and empowerment of human resources. This study aims to identify the methods used to handle overcrowded residents in Class II B Pemalang Detention Center and to find barriers that hinder the process. The researcher used a qualitative research method to determine the factors that hinder the implementation of handling overcrowded residents in Class II B Pemalang Detention Center. The results of the study indicate that handling overcrowded residents in Class II B Pemalang Detention Center has been going well because of remissions, solid internal institutions, good relationships with government institutions or organizations, and empowerment of correctional officers. In addition, handling overcrowded residents in Class II B Pemalang Detention Center faces several obstacles. One of them is the number of correctional officers which is too many compared to the number of prison inmates, as well as facilities and infrastructure which are not optimal.

This research analyzes the factors that influence the success of e-commerce applications in increasing sales in the digital era. With the development of technology and changes in consumer behavior, e-commerce has become one of the main platforms for businesses to reach customers more widely. The main factors analyzed include user experience, transaction security, product quality, customer service, digital marketing strategy and innovation. The research results show that the combination of these factors significantly influences purchasing decisions and customer loyalty. Good user experience, guaranteed data security, and effective marketing strategies are proven to increase sales and consumer trust. This study provides important insights for business people in maximizing the potential for implementing e-commerce in the competitive digital era.

Teachers are central to making learning successful. The skills possessed by the teacher determine the learning that takes place in the classroom. These skills are not only hard skills that teachers must possess, but also soft skills. Basic literacy will be a means to develop teachers' soft skills in managing learning in the classroom. This community service aims to provide teachers with an understanding of the basic literacy skills that teachers possess through self-motivation. In SDN 02 Bojongmenteng, Leuwidamar, Lebak Regency, Banten Province, this community service was conducted for 10 teachers. The flow of community service begins with planning, licensing, workshops, mentoring, support, evaluation and reflection. There is a significant increase in basic literacy and soft skills development, especially in digital literacy, communication, classroom management and character development. Teacher-owned self-motivation is not just motivation, but structured and sustained self-motivation mentoring.

Business ethics education plays a crucial role in shaping the professionalism of accounting students, particularly in addressing ethical challenges in the globalization era. This study aims to analyze the impact of business ethics education on the development of professional attitudes among accounting students at the University of Surabaya. Using a descriptive qualitative method, data were collected from 100 respondents who had completed a business ethics course. The findings indicate that business ethics education significantly helps students understand the principles of transparency, accountability, and integrity, despite challenges such as limited in-depth understanding and social pressures from their environment. These results underscore the importance of strengthening applied business ethics curricula and institutional support to enhance student professionalism.

This research explores the impact of sustainable accounting policies on the disclosure behavior of Corporate Social Responsibility (CSR) in the global business sector. As companies increasingly recognize the importance of integrating sustainability into their business strategies, CSR disclosure has become a critical aspect of maintaining stakeholder relationships. Sustainable accounting policies play a key role in ensuring that CSR activities are transparently reported in financial statements. This study adopts a literature review methodology to examine previous research on the influence of sustainable accounting practices on CSR disclosure. The findings indicate that companies with clear and structured sustainable accounting policies tend to provide more transparent and comprehensive CSR disclosures. Furthermore, the adoption of international standards, such as GRI and SASB, significantly enhances the quality and consistency of CSR reporting. The study concludes that the implementation of effective sustainable accounting policies improves the transparency and trustworthiness of CSR disclosures, which can positively impact a company's reputation and stakeholder relations.

The aim of this research is to analyze the influence of the teacher's code of ethics on the student learning process. The research used quantitative research methods with a sample of 100 secondary school teachers and 200 students. The research results show that a teacher's code of ethics has a significant impact on the learning process, especially on improving the quality of teaching, developing students' self-confidence, and creating a positive learning environment. A teacher's code of ethics also influences students' learning motivation and academic achievement. Therefore, there is a need to increase awareness and practice of teachers' codes of ethics in the learning process. The Teacher Code of Ethics provides guidelines for teachers in carrying out their duties as educators, community members and citizens. This Code of Ethics is designed to ensure that teachers act and behave in accordance with high moral and professional standards. The influence of a teacher's code of ethics on the learning process can be studied from various aspects, such as: B. Teacher behavior in the classroom, teacher-student relationships, and teacher professional development efforts. The Teacher Code of Ethics emphasizes the importance of developing positive professional relationships with students. Teachers who adhere to a code of ethics tend to care more about students' welfare, respect differences, and create an inclusive learning environment. Additionally, students' personal data will be treated as confidential and data breaches will be prevented.