Abstract:Food security in the low-carbon transition is increasingly shaped by industrial decarbonization, environmental restoration, and circular supply-chain coordination, yet these domains are often modeled as separate sustainability…
bility agendas. This study addresses the gap by developing a governance-centered structural equation model that links sustainable industrialization, sustainable remediation, circular supply chain governance, and food-security outcomes. Using the available 455-response dataset, the empirical test operationalizes industrialization intensity (IND) as a proxy for sustainable industrialization, digital-institutional capability (DIC) as a proxy for circular governance capability, and social-economic resilience (SER) as a proxy for food-system security. Confirmatory factor analysis supports the measurement model: standardized loadings range from .778 to .849 for IND, .804 to .835 for DIC, and .800 to .843 for SER; CR values range from .901 to .914; AVE ranges from .646 to .681; and model fit is acceptable (chi-square/df = 2.108, CFI = .961, TLI = .951, RMSEA = .049, SRMR = .038). The SEM results show that IND significantly predicts DIC (beta = .537, p < .001), DIC predicts SER (beta = .424, p < .001), and IND retains a direct effect on SER (beta = .337, p < .001). The indirect effect is significant (beta = .228, 95% CI [.178, .282]). The article contributes a cautious, data-grounded framework for analyzing food security as a governance-mediated outcome of low-carbon industrial transition.
Abstract:The issue of environmental sustainability for the UMKM sector is new considering that the emphasis on green accounting practices has focused on large companies that are listed as publicly listed companies. In the context…
of sustainable business practices, policies that specifically promote the implementation of green accounting among UMKM are still limited. The purpose of this study is to identify and examine the determinants of behavioural aspects in encouraging awareness of UMKM green accounting practices in West Sulawesi from the perspective of spirituality and Kalindaqdaq Mandar culture. The research method used in this research is a mix method with a concurrent model to analyse quantitatively and qualitatively simultaneously. The quantitative method with the Partial Least Square (PLS) approach was conducted to test the Theory of Planned Behaviour (TPB) in green accounting practices. The results of this study indicate that UMKM players in West Sulawesi have not yet carried out green accounting practices but in general they already have the intention to practice green accounting. Another finding is that government policies can encourage green accounting practices so that the government needs to pay attention to the importance of regulations governing the obligation of UMKM players to carry out green accounting practices, awareness of green accounting practices that are early owned by UMKM can encourage the practice of awareness of green accounting practices in the future
Abstract:The rapid expansion of the digital economy in Indonesia has significantly transformed business practices and, consequently, the landscape of business dispute resolution. This study presents a critical comparative analysis…
s of arbitration—particularly online arbitration—and conventional court litigation in resolving business disputes in post-digitalization Indonesia. The research focuses on two principal aspects: legal certainty and time efficiency. Using normative juridical analysis supported by relevant legal theories, including Progressive Legal Theory, Development Legal Theory, and Legal Convergence Theory, this study examines the adaptability of dispute resolution mechanisms within the framework of Law Number 30 of 1999 on Arbitration and Alternative Dispute Resolution and related regulations governing electronic court administration. The findings indicate that arbitration, especially through Online Dispute Resolution (ODR), offers greater procedural flexibility, shorter resolution time, and cost efficiency compared to conventional litigation, which remains burdened by rigid procedural stages, administrative complexity, and case backlogs. Digitalization has further enhanced arbitration efficiency by enabling electronic submission of documents, virtual hearings, and digital evidence examination. However, challenges persist, including technological infrastructure limitations, data security concerns, and the need for regulatory harmonization to ensure enforceability and equal legal legitimacy with court decisions. This study concludes that while digital arbitration demonstrates superior time efficiency and practical advantages, regulatory reform and institutional strengthening are essential to guarantee optimal legal certainty in Indonesia’s evolving digital business environment.
Abstract:The objective of this study is to examine the management of water production residues and to analyze their implementation in environmental accounting at PERUMDA Air Minum Mutiara Tirta, Gorontalo City. This study employs…
a qualitative method with a case study approach. The research informants were selected using purposive sampling, consisting of individuals who were considered knowledgeable and directly involved in the issues under investigation, including the Production Coordinator, Maintenance Division, Laboratory Officer of Zone 1, Assistant Manager of Secretariat and Public Relations, and the Accounting and Budgeting Officer. Data were collected through interviews, observations, and documentation by applying data source triangulation to ensure data validity. The results indicate that the management of water production residues has been carried out in accordance with Standard Operating Procedures (SOPs); however, its effectiveness remains limited due to constraints in budget allocation, facilities, and waste treatment technology. In terms of environmental accounting implementation, the recognition, measurement, presentation, and disclosure of environmental costs have not been optimally integrated, as environmental costs are still recorded within general operational budgets without specific classification and detailed reporting. This condition reflects existing challenges in linking waste management practices with environmental accounting records. The main obstacles include limited technological capacity, insufficient human resources with expertise in environmental accounting, and the absence of specific regulations governing environmental cost recording. Therefore, clearer regulatory support, dedicated budget allocation, improved waste treatment technology, and employee training are required to ensure a more effective and sustainable implementation of environmental accounting.
Abstract:The study of al-ʿawāmil al-naḥwiyyah (grammatical factors) serves as a primary foundation in Arabic grammar, examining the relationship between the ʿāmil (governing agent) and the maʿmūl (governed element) as the mechanism…
mechanism determining iʿrāb (inflection) within Arabic sentence structures. This article aims to comprehensively analyze the classical theory of the ʿāmil concept as formulated by early grammarians—notably al-Jurjānī in Al-ʿAwāmil al-Mi’ah—and examine the debates emerging between the Basra and Kufa schools regarding the source and authority of the ʿāmil. Utilizing a qualitative-descriptive analytical approach toward primary and secondary literature, this research explores the epistemological arguments underlying the construction of the ʿāmil theory and assesses its relevance to modern critiques in Arabic linguistics. The findings indicate that the ʿāmil concept is not merely a grammatical instrument but also possesses philosophical value in explaining the order and rationality of the Arabic language. However, modern critiques—particularly from structural and generative linguistic perspectives—question the metaphysical assumptions of the ʿāmil concept, which are deemed non-empirical. Nonetheless, the theory of ʿāmil maintains methodological significance in understanding Arabic syntactic relationships and the development of contemporary grammatical theories. This article emphasizes the necessity of a conceptual reinterpretation of al-ʿawāmil al-naḥwiyyah to remain relevant within modern linguistic paradigms without losing its classical essence.
Abstract:Market manipulation practices in the Indonesian capital market have the potential to harm investors, distort fair price formation, and undermine market integrity. These conditions require effective supervision by the Financial…
ancial Services Authority (Otoritas Jasa Keuangan—OJK) as the institution authorized to regulate and supervise capital market activities. This study aims to analyze the legal framework governing OJK's supervision of market manipulation practices, assess the effectiveness of its implementation, and identify the factors influencing the success of such supervision. This study employed a normative legal research method using statutory and conceptual approaches. Legal materials were collected through library research and analyzed qualitatively. The findings indicate that OJK's supervisory authority is supported by a strong legal framework under Law Number 8 of 1995 concerning the Capital Market and Law Number 21 of 2011 concerning the Financial Services Authority. Nevertheless, the effectiveness of supervision continues to face challenges arising from technological developments, the increasing complexity of market manipulation schemes, and limitations in supervisory capacity. This study concludes that strengthening institutional capacity, optimizing the use of technology, and enhancing inter-agency coordination are essential to improving investor protection and maintaining the integrity of the capital market. The novelty of this study lies in its integrated analysis of the legal framework, supervisory effectiveness, and technology-based market manipulation challenges within a single analytical framework.
Abstract:Inmates in correctional institutions undergo rehabilitation programs that include the development of skills deemed crucial for their lives after being released from prison. Each prisoner is entitled to receive wages or recognition…
ecognition for the efforts they have put into the work they perform. This study focuses on the regulation of rewards for inmates working in correctional facilities, as well as an evaluation of the fairness aspect in their distribution. The study adopts a normative legal analysis approach, utilizing primary legal sources such as laws and government regulations, as well as additional references discussing inmates’ rights in correctional institutions, particularly those related to the payment system for the work they perform. The study finds that the regulations governing inmates’ rights, including those related to wage distribution, are outlined in Article 14 of Law No. 12 of 1995, Government Regulation No. 32 of 1999, and the Minister of Justice Decree No. M.01-PP.02.01 of 1990. From the researcher’s perspective, the distribution of rewards aligns with the principle of fairness because, in addition to receiving rewards, inmates also receive valuable skill training for their future after leaving the correctional institution.
Abstract:This research aims to determine the role and obstacles faced by the Govermental (Satpol PP) in enforcing regional regulations regarding the prevention of prostitution and immoral acts in Sukoharjo Regency. Research Subject…
ct Govermental (Satpol PP). The object of research in this study is the role of the Govermental in enforcing regional regulations regarding the prevention of prostitution and immoral acts. This type of research is qualitative research. The method used by researchers in this research is the descriptive method. The data collection technique uses 3 techniques, namely (1) observation, (2) interviews, and (3) presentation of documentation. The research results show that the position of the Govermental as a regional apparatus as its main task is basically aimed at assisting regional heads in enforcing regional regulations. Efforts to deal with perpetrators of prostitution and immoral acts in Sukoharjo Regency include judicial and non-judicial actions as well as closing localization places or places where the perpetrators follow up on every complaint that comes in which is reported by the public with early detection or searching for information related to prostitution and immoral acts. The obstacles faced by the Govermental in dealing with prostitution and immoral acts include the number of personnel capacity, perpetrators browsing through online media such as dating applications, limited quality of investigators and lack of facilities and infrastructure, low public awareness in enforcing order and peace and the lack of maximum technical regulations governing the problems faced.
Abstract:The price of agricultural products usually fluctuates cause of seasonal harvesting, bulky, voluminous, and the distance of the production centre to consumers. This activity was conducted to build an initiative of the farmer…
armer association (Gapoktan) to self-governing over sub-terminal agribusiness (STA). Extention and technical assistance were approached to solve their problem. Based on the analysis performed that STA has an important role in solving the weakness in the market. STA is a power to strengthen the Gapoktan in facing market restrictions. The success of the establishment of STA in the production centre depends on the managerial ability of the STA management board. They must push hard to build synergy between production and the market network. After following the extension, member of the farmer association had been increased their knowledge about the requirement of STA establishment and STA management. Technical assistance is delivered separately. Gapoktan Sumber Katon initiated the self-governing STA focussed on horticulture production link with the market. Besides Gapoktan Srikandi established the self-governing STA focussed on rice production. Development activities for pioneering Agribusiness Sub Terminals at Gapoktan in Kab. Pringsewu resulted in the establishment of a self-supporting STA in the centre of farming production.
Keywords: agriculture; farmer group; Gapoktan; self-governing; terminal-market.
Permasalah utama produk pertanian adalah fluktuasi harga yang disebabkan oleh dinamika situasi produksi dan permintaan serta sistem rantai nilai produk dari produsen ke konsumen. Lemahnya akses pasar pertanian berdampak pada ketidakpastian harga di tingkat petani. Kegiatan ini bertujuan membangun kapasitas Gapoktan dalam inisiasi pasar alternatif melalui Sub Terminal Agribisnis (STA). Penyuluhan dan bimbingan teknis digunakan untuk metode pelaksanaan kegiatan pendampingan. Berdasarkan analisis yang dilakukan bahwa STA memiliki peran penting dalam mengatasi kelemahan pasar produk pertanian. STA memperkuat Gapoktan dalam menghadapi keterbatasan akses pasar. Keberhasilan pendirian STA di sentra produksi tergantung pada kemampuan manajerial pengurus STA. Pengurus STA harus bekerja keras mendorong sinergi antara pelaku produksi dan jejaring pasar. Setelah mengikuti penyuluhan, anggota Gapoktan bertambah pengetahuannya tentang syarat-syarat pendirian STA dan pengelolaan STA. Bantuan teknis disampaikan secara terpisah. Gapoktan Sumber Katon memprakarsai STA swakelola yang berfokus pada hubungan produksi hortikultura dengan pasar. Gapoktan Srikandi mendirikan STA swakelola yang fokus pada produksi beras. Kegiatan pembinaan perintisan STA pada Gapoktan di Kab. Pringsewu menghasilkan kelembagaan STA swadaya di daerah sentra produksi sayur mayur. Tumbuh kembang STA swadaya di daerah sentra produksi akan tergantung kepada kesungguhan dan kerja keras unsur pengurus dalam memperjuangkan akses pasar bagi hasil produksi pertanian anggotanya.
Kata kunci: gapoktan; kelembagaan; pemasaran-terpadu; pertanian; sub terminal agribisnis; swadaya
Abstract:The important role of freedom of expression as a basis for equality, especially within the framework of constitutional law, is very important in Indonesia. This research uses normative juridical qualitative methods to obtain…
tain a comprehensive understanding of the legal aspects that regulate freedom of expression in the country. Recognized as an essential human right, freedom of expression is explicitly protected by the 1945 Constitution of the Republic of Indonesia. The focus of this research is to examine the legal norms governing freedom of expression, which include provisions such as Article 28E paragraph (3) and Article 19 of the Constitution 1945, as well as other statutory regulations. The research results show that freedom of expression is recognized as an inalienable right by the state and is one of the foundations for the realization of a just and democratic society. Although freedom of expression is guaranteed by the constitution, this research also highlights the obstacles and challenges in its implementation. In Indonesia, challenges arise in navigating diverse interpretations of freedom of expression, with concerns about potential exploitation by entities harming public interest. Striking a balance between freedom of expression and societal stability/security is deemed crucial. The research aims to better understand the complexity of freedom of expression within the country's constitutional law and its role in promoting equality. This research aims to find useful insights for creating better policies. These policies should strike a good balance between individual freedom and public interest, ultimately fostering a fair and democratic society.