Abstract:The rapid growth of cryptocurrency transactions presents both opportunities for innovation and risks of cross-border financial crime, including tax evasion and money laundering, which challenge the effectiveness of traditional…
tional regulation. This study aims to analyze the effectiveness of platform-based law enforcement particularly the implementation of the Travel Rule, CARF, and KYC in the Indonesian context. The research employs a qualitative multi-site case study method with data triangulation from international literature (FATF, OECD, IMF, Chainalysis, Cambridge) and national regulations (OJK, PPATK, DJP). The findings indicate that cryptocurrency platforms serve as key actors in detection and enforcement; however, their effectiveness is constrained by the sunrise problem, the migration of illicit activities into DeFi and OTC ecosystems, and legal sovereignty tensions arising from the dominance of global platforms. This study introduces the concept of Platform-Embedded Enforcement as a novel theoretical framework, integrating monitoring and enforcement mechanisms directly into platform architectures, thereby enabling compliance to be enforced automatically, in real time, and across jurisdictions. These findings contribute to the development of more adaptive, holistic, and effective cryptocurrency regulation in emerging markets.
Abstract:This community service program aimed to enhance the English language skills of elementary school students on Tegal Island, Lampung Province, through the implementation of a Contextual Teaching and Learning (CTL) approach.…
. Limited English proficiency among local children has long hindered effective communication with foreign visitors and restricted opportunities for community-based tourism development. To address this challenge, the program incorporated basic English vocabulary related to the beach environment into interactive activities, such as songs, games, visual aids, and direct exploration of local surroundings. These methods were designed to provide authentic, engaging, and memorable language learning experiences tailored to the learners’ environment. A pre-test and post-test design was employed to evaluate the program’s effectiveness. The results demonstrated a substantial improvement in students’ vocabulary mastery, with mean scores rising from 61.36 on the pre-test to 89.73 on the post-test. Statistical analysis using a paired sample t-test revealed a significance value of 0.000 (p < 0.05), confirming that CTL significantly enhanced vocabulary acquisition. The normalized gain (N-Gain) indicated a high level of progress among participants, showing consistent improvement across all learners. Beyond cognitive gains, qualitative observations indicated that students exhibited greater confidence, motivation, and environmental awareness as they linked English lessons to familiar contexts. This program illustrates that CTL offers a practical, low-cost, and highly effective strategy for empowering youth in remote island communities. By contextualizing English instruction in real-life settings, CTL not only fosters academic achievement but also supports community engagement, cultural pride, and sustainable human resource development in rural tourism areas.
Abstract:This study examines the concept of social solidarity and religious values, especially those contained in the Qur'an. Social solidarity has long been the focus of discussion in various disciplines, ranging from sociology,…
political science, to Islamic studies. In the midst of the increasingly complex dynamics of urbanization in Indonesia, the question of how religious values, especially those contained in the Qur'an, can encourage collective action based on social justice is very relevant. By examining in depth the relationship between the teachings of the Qur'an and social solidarity, this article contributes to the development of social theory and practice in urban Indonesian society. It is hoped that the findings and recommendations presented can be a reference for academics, researchers, and policymakers in formulating strategies for integrating Islamic values into contemporary social dynamics, so that in the end it can produce a more just, inclusive, and dignified society. The results of the study show that there is a strong integration between the theological message in the Qur'an and the dynamics of social interaction, as well as its implications in the formation of pro-people public policy. Thus, the conceptual framework proposed in this study not only makes a theoretical contribution to the development of Islamic studies and sociology, but also offers practical recommendations that are applicable to the strengthening of social solidarity in the modern era. This study suggests that further studies can explore more empirical aspects, involving field data and participatory analysis, to ensure that the values of the Qur'an are truly integrated into social life and public policy as a whole. This research invites further dialogue between stakeholders in an effort to realize solid social solidarity, as a tangible manifestation of the application of the principles of goodness and justice enshrined in the Qur'an.
Abstract:In today's digital era, revitalizing the hospitality industry through technological innovation is crucial for enhancing competitiveness and improving customer experience. By gaining a deeper understanding of customer needs…
ds and developing service innovations, hotels can deliver more personalized and satisfying experiences. This shift in vision toward better customer service underscores the need for continued research on the paradigm shift within the hospitality sector. This study aims to observe and explore changes in the hospitality industry, with the goal of identifying paradigm evolutions and their contributions to service efficiency and quality. The research is expected to offer new insights into the dimensions of customer experience and internal operations that require rethinking, while also identifying cohesive strategies to integrate digital and physical elements. Furthermore, it analyzes the impact of hotel development control policies, management strategies, and technological innovations, thereby contributing both theoretically and practically to the development of the hospitality industry in Yogyakarta in response to the challenges of digital transformation.
Abstract:Cleaning service staff working in laboratories are at high risk of exposure to hazardous materials. The use of personal protective equipment (PPE) is a crucial step in preventing occupational accidents. However, the level…
l of compliance with PPE usage varies and is influenced by the knowledge and attitude of the staff. This issue highlights the need to understand the relationship between the knowledge and attitudes of cleaning service staff and their compliance with the use of PPE. This study employed an analytical design with a cross-sectional approach. A total of 58 cleaning service staff participated as respondents, selected through total sampling. Data were collected using a structured questionnaire and analyzed using the chi-square test. The results showed that 60.3% of respondents had good knowledge regarding the use of PPE, while 73% had a positive attitude toward its usage. The chi-square test revealed a p-value of 0.03 (<0.05), indicating a significant relationship between attitude and compliance with PPE usage among cleaning service staff. The chi-square test for the relationship between knowledge and compliance yielded a p-value of 0.01 (<0.05), indicating a significant relationship between knowledge and compliance. The findings indicate that the knowledge of cleaning service staff positively correlates with their compliance in using PPE. Staff members with good knowledge were more likely to comply with PPE usage. Adequate knowledge enables staff to understand laboratory risks and the benefits of PPE in preventing exposure to hazardous materials, thereby encouraging safer behavior, promoting communication among staff, reminding one another, and embedding safety values into daily work routines.
Abstract:The purpose of this research is to find out how the EFL Students' perceptions of using AI Paraphrasing Tool and the factors influencing the EFL Students' perceptions of using AI Paraphrasing Tool in Academic English Writing…
ing Class at the Eighth Semester of English Language Education Study Program South Tapanuli Education Institute . The informants of this research consist of 15 students. The researcher uses purposive sampling technique to get the subjects or informants. The data was obtained by distributing the questionnaire and interviewing for the informants. It is found that the result of the EFL Student's perceptions of using AI Paraphrasing Tool in Academic English Writing Class at the Eighth semester of the English Language Education Study Program of the South Tapanuli Education Institute is positive category. The researcher found that the mean score of Strongly Disagree categories (10.3%), Disagree (18%), Neutral (29%) and Agree (20.3%), Strongly Agree (22.3%). Furthermore, the result of factors influencing the EFL Students' perceptions of using AI Paraphrasing Tool in Academic English Writing Class in Academic English Writing Class at the Eighth semester of English Language Education Study Program South Tapanuli Education Institute is external factors more dominant than internal factors. A part of seven factors (Smith (1945), in this study, during the interview process, researchers found that there were other factors that influenced students in making decisions about using AI Paraphrasing Tool, it is a factor of cost.
Abstract:This study aims to assess the financial performance of PT Global Teleshop Tbk for the period 2017–2021 based on liquidity, profitability, solvency, and activity ratio analysis. The research uses a descriptive qualitative…
ve method. The population consists of the financial statements of PT Global Teleshop Tbk, with the sample being the company's financial reports from the last five years (2017–2021). The data analysis uses financial ratios. The results show that: (1) The liquidity ratio analysis indicates good financial performance, as shown by the increasing Current Ratio (CR) and Quick Ratio (QR), demonstrating the company's improving ability to meet short-term liabilities with liquid current assets, although the QR still falls into the less optimal category; (2) The profitability ratio analysis indicates poor performance, with low Net Profit Margin (NPM) and Return on Equity (ROE), showing the company's limited ability to generate profits from shareholders' funds; (3) The solvency ratio analysis shows weak financial performance, with Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER) indicating the company’s inability to cover total liabilities with its assets; (4) The activity ratio analysis, based on Total Asset Turnover (TATO) and Working Capital Turnover (WCT), also suggests poor performance due to declining asset turnover and ineffective management of working capital.
Abstract:The use of social media in political campaigns significantly impacts the political awareness of first-time voters at SMAN 15 Garut. Validity and reliability tests of the research instrument indicate that the questionnaire…
e used is valid and reliable, allowing for accurate measurement of the desired concepts. Simple linear regression analysis reveals a positive relationship between the social media use variable (X) and the level of voter political awareness (Y), with social media explaining approximately 23.1% of the variation in voter awareness. Although significant, the influence of social media does not explain the entire variation in voter political awareness. Other factors outside the research variables also contribute, indicating the complexity in understanding the factors that influence the political awareness of first-time voters. Therefore, it is suggested to integrate social media use into better political campaign strategies, considering the characteristics of first-time voters. Increased digital access and knowledge also need to be strengthened so that first-time voters can participate more actively and effectively in the democratic process.
Abstract:The COVID-19 pandemic has had a significant impact on partial business sectors. One of the businesses affected is the property business. That's why a SWOT analysis is needed in the property marketing industry to answer step…
tep optimization. This study aims to identify SWOT in the property marketing industry of PT Harmony Land Group in the Pandemic Era. The purpose of this study is to map and analyze Strengths (Strengths), Weaknesses (Weaknesses), Opportunities (Opportunities), Threats (Threats) in the industry management rights to the industry. We also know that the natural phenomenon of covid 19 is possible to create a tremendous impact on variable business sectors. There are businesses that go up, there are new businesses, there are businesses that are decreasing, and some businesses are closing. Through SWOT analysis in the property marketing industry, we are able to see the strength we will maintain, the weaknesses we will strengthen and minimize, the opportunities we must take and the threats we create solutions for. In this case, PT Harmony Land Group as one of the affected property companies was able to survive in the midst of the onslaught of the COVID-19 pandemic and was able to create strategic management into an execution in the field of property marketing so as to make the company sustainable to date and create new opportunities that have yetEmerged. COVID-19 during the COVID-19 pandemic.
Abstract:This study aims to analyze the financial statements of an automotive repair service business in order to transform financial data into useful information for decision-making. The method used is descriptive analysis of the…
e balance sheet, income statement, and statement of changes in equity prepared by the workshop business entity. The results show that the workshop business has a healthy financial position with adequate current and fixed assets, as well as a positive net profit. The conclusion of this study is that financial statements provide essential information for management in planning and controlling the business.