Abstract:This study aims to examine the effect of financial attitude and accounting information systems on business sustainability, with financial literacy as a mediating variable, among Micro, Small, and Medium Enterprises (MSMEs)…
s) in Gorontalo City. This research adopts a quantitative approach using a causal survey design. Data were collected through questionnaires distributed to 100 MSME owners in Gorontalo City and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results indicate that financial attitude has a positive and significant effect on business sustainability. Meanwhile, accounting information systems do not have a significant direct effect on business sustainability. Furthermore, financial literacy is not able to mediate the relationship between financial attitude and business sustainability. However, financial literacy significantly mediates the relationship between accounting information systems and business sustainability. These findings suggest that business sustainability among MSMEs is strongly influenced by internal financial behavior and competencies. Financial literacy plays a crucial role in transforming accounting information into meaningful managerial decisions that support long-term business sustainability. This study contributes to the Resource-Based View (RBV) theory by highlighting financial literacy as a strategic intangible resource for MSMEs.
Abstract:Accelerating cultural heritage data collection in Serang City is a strategic step in efforts to preserve cultural heritage in accordance with the mandate of Law Number 11 of 2010 concerning Cultural Heritage and Government…
nt Regulation Number 1 of 2022 concerning National Registers and Cultural Heritage Preservation, which aims to provide accurate cultural heritage data as a basis for legal protection and preservation policies. Implementation is not optimal, as there are still suspected reserve objects (ODCB) that have not been officially determined. This research identifies the problem, namely, How is the Implementation of Accelerated Cultural Heritage Data Collection in Supporting Cultural Heritage Preservation in Serang City and what are the obstacles. This research uses authority theory and cultural heritage conservation theory as the basis for analysis. The research method used is empirical juridical with a qualitative descriptive approach through literature studies and interviews with related parties. The research results show that the acceleration of data collection has been carried out through activities to identify, verify, and record cultural heritage objects in the Dapobud system. This step, according to regulations, produces more accurate data, so that it can be immediately protected and preserved. However, implementation has not been optimal due to obstacles in the form of limited facilities and infrastructure, budget, human resources, constraints on the Dapobud system, lack of local government support, and community participation. The conclusion is that the implementation of accelerated data collection on cultural heritage in Serang City has made a positive contribution to conservation efforts, even though it still faces obstacles. Recommendations are addressed to the Serang City Government to strengthen budget support, increase human resource capacity, prepare supporting facilities, and encourage collaboration and community participation so that preservation can be sustainable.
Abstract:This study aims to analyze population dynamics and the challenges of sustainable development in Indonesia from a social, economic, and environmental perspective. Population dynamics, including population growth, urbanization,…
tion, internal migration, and changes in demographic structure, have become determining factors in the success of development. The method used is a qualitative approach with a literature review sourced from official documents, scientific journals, and reports from international institutions. The results show that rapid population growth and uncontrolled urbanization have led to spatial inequality, reduced green open space, pressure on public infrastructure, and increased environmental degradation. Furthermore, unpreparedness in spatial planning and weak integration of population data into development policies exacerbate socio-economic imbalances between regions. The shift in demographic structure toward a predominance of the productive age group presents the opportunity for a demographic bonus, but also the risk of a demographic burden if not balanced by improvements in the quality of human resources. This study emphasizes that successful sustainable development requires data-driven, gender-equitable, environmentally friendly, and participatory population policies. The integration of technologies such as Geographic Information Systems (GIS) and spatial analysis is a strategic step in realizing inclusive, adaptive, and sustainable development for future generations.
Abstract:Yeni Rahmawati 2209050014. Principal Policy and Leadership in Implementing the Independent Learning Curriculum in Banjarbaru State Elementary Schools Dr. Didi Susanto and Dr. Muhammad Yuliansyah. Policy and Leadership The…
The principal has the ability to lead all school resources. SDN 1 Sungai Besar Banjarbaru and SDN 1 Sungai Ulin Banjarbaru found several problems that were almost the same in the two schools, namely: Limited resources, including teacher competency, use of IT, funds, budget allocation and facilities. Principal Policy and Leadership has a very big role in dealing with various problems in implementing the independent learning curriculum.
This research aims to: 1) Identify the Principal's Policy and Leadership in Implementing the Independent Learning Curriculum at SDN 1 Sungai Besar and SDN 1 Sungai Ulin Banjarbaru, 2) Analyze the results of the Principal's Policy and Leadership in Implementing the Independent Learning Curriculum at SDN 1 Sungai Besar and SDN 1 Sungai Ulin Banjarbaru, and 3) Analyze the supporting and inhibiting factors for the Principal's Policy and Leadership in Implementing the Independent Learning Curriculum.
This research is a qualitative descriptive research using the main instrument of interviews. The data sources in this research are school principals and teachers at SDN 1 Sungai Besar Banjarbaru and SDN 1 Sungai Ulin Banjarbaru. Data analysis uses the Miles and Huberman concept, namely data reduction, data presentation and drawing conclusions.
The results of the research show that: 1) How the Principal's Policy and Leadership in implementing the independent learning curriculum includes: Vision and Mission in Implementing the Independent Learning Curriculum, Policies that support the independent learning curriculum, Leadership periodic collaboration in decision making of the Independent Curriculum 2) Implementation Results by measuring the results of implementation With this policy and leadership, school principals can assess the success and effectiveness of the implementation of the Independent Learning Curriculum and make the necessary adjustments to achieve better results in the future. The principal can evaluate the impact of the implementation of the Independent Learning Curriculum policy and make the necessary adjustments to ensure that all school members get maximum benefits from the implementation of the curriculum. 3) Supporting Factors for the policy and the principal's leadership. The principal's strong and visionary leadership can motivate and direct the entire school community in implementing the independent learning curriculum, Inhibiting Factors Leadership that is less consistent or less committed and budget limitations can hinder the ability to provide facilities.
Abstract:This study aims to analyze the extent to which the Basic Competencies (KD) in Geography in the 2013 Curriculum contribute to strengthening students' spatial literacy. The study used a qualitative descriptive approach with…
h content analysis techniques on curriculum documents and source triangulation. The results showed that the Basic Competencies in Geography in grades X, XI, and XII have varying levels of strengthening spatial literacy. Grade X plays a role in building a foundation for spatial understanding related to geosphere phenomena. Grade XI strengthens understanding of spatial interactions through materials on resource distribution, population dynamics, and human-environment relationships. Meanwhile, grade XII is the level with the greatest contribution to spatial literacy through materials on remote sensing, Geographic Information Systems (GIS), rural-urban spatial patterns, and zoning. Although the structure of the Basic Competencies shows gradual development, it is not entirely consistent in demanding advanced spatial skills, especially at earlier levels. These findings emphasize the importance of strengthening learning strategies and supporting school facilities to maximize the potential of Basic Competencies in building students' spatial literacy.
Abstract:Waste management problems in Indonesia have become a crucial challenge, especially in major cities. This study aims to analyze the comparative implementation of waste management policies in Pekanbaru City and Padang City…
using the George C. Edward III policy implementation model. This qualitative research with a literature study approach analyzes four variables: communication, resources, bureaucratic structure, and disposition. The results show that Pekanbaru City faces significant constraints in all four variables, with a waste management achievement of 66.49% and even experiencing a waste emergency status in 2025. In contrast, Padang City achieved 94.02% and received various international awards. This difference is caused by more effective policy communication, massive community empowerment through 182 waste banks, strong fiscal commitment with a budget of Rp 70 billion, solid multi-stakeholder coordination, and a high implementer disposition in Padang City.
Abstract:Stunting is a chronic nutritional problem threatening Indonesia’s human resource quality. Although the government issued, implementation shows results across regions. This research analyzes and compares stunting reduction…
ion policy implementation in Kuantan Singingi and Rokan Hulu Regencies, Riau Province, using George Edward III’s policy implementation theory. This qualitative research with comparative case study approach employs in interviews, observation, and documentation. Results show both regencies face different challenges in communication, resources, disposition, and bureaucratic structure. Kuantan Singingi experienced increased stunting prevalence from 17.8% (2022) to 23% (2023), while Rokan Hulu successfully reduced from 58.9% (2013) to 17.9% (2021). Implementation success differences are caused by variations in cross-sectoral coordination, resource adequacy, implementer commitment, and bureaucratic structure effectiveness.
Abstract:This research develops the PRIDE Framework to integrate five interdependent dimensions, People (People-Centric Excellence), Resilience, Innovation, Development, and Empowerment, into a unified model explaining how HRM practices…
actices drive both sustainability and agility. A systematic literature review guided by PRISMA principles was conducted, selecting peer-reviewed empirical and conceptual studies that examine HRM, organizational agility, and sustainability. Thematic synthesis and reflexive analysis produced a circular puzzle architecture representing these dimensions and their interconnections. Findings reveal that integrated people-centric policies, robust knowledge management, embedded innovation practices, continuous learning, and distributed decision-making create synergistic capabilities that enable rapid adaptation while maintaining long-term viability. Critical enablers include psychological safety, holistic wellness initiatives, adaptive learning programs, and outcome-based empowerment. The framework addresses gaps by showing sustainability and agility as complementary imperatives rather than competing priorities. Future research should validate the framework through multi-level and longitudinal studies, incorporate diverse language sources for broader context, and explore the impacts of AI-enabled HRM on each dimension. Limitations involve temporal and linguistic scope.
Abstract:BUMDes Sepenuh Hati manages several businesses in Loa Duri Ilir Village, which encompass various village potentials in the fisheries sector, including fish farming, fish processing, fishing ponds, and alternative fish feed…
ed production. The utilization of these businesses requires the optimization of BUMDes in their management. The purpose of this research is to determine priorities for BUMDes Sepenuh Hati in managing the fishery potential of Loa Duri Ilir Village. The data collection technique used by the researcher involved questionnaires and interviews. The data analysis method uses the Analytic Hierarchy Process (AHP). This method allows for the analysis of the optimization of BUMDes Sepenuh Hati in managing fishery potential based on four aspects: the human resource aspect, the financial aspect, the marketing aspect, and the production aspect. The research results indicate that the main priority criteria for optimizing BUMDes are the human resource aspect, followed by the production aspect, the financial aspect, and lastly the marketing aspect. Based on the analyzed alternatives, BUMDes Sepenuh Hati received a facilitator recommendation from the fish farming group (Pokdakan) to assist in managing the fishery potential of Loa Duri Ilir Village.
Abstract:The community has the right to express aspirations, suggestions, and opinions in the village government's execution. The goal of this study is to examine how community rights are implemented and identify barriers to their…
r effective execution in village management. In particular, the preparation of the Draft Village Regulation aims to enhance the implementation of democracy in the Village. The research method employed is empirical legal research, utilizing primary and secondary data collection methods through in-depth observations and interviews. The results are based on field studies and documents from the Gunungsari Village Government, Tajinan District, Malang Regency. A qualitative juridical analysis is then carried out. The study's results show that implementing community rights in expressing aspirations, suggestions, and opinions is crucial in preparing the draft village regulations. In the planning activities for preparing village regulations, participation has been carried out through village deliberations and hamlet deliberations, which have identified inhibiting factors. First, there are still people who do not understand their rights. Second, there are still people who remain indifferent. Third, the community has not been informed about the village authority's plan to create village ordinances. Techniques for conquering difficulties 1). connecting the community's and the village government's perspectives, goals, and tactics. 2) Budgetary support from the village government for improving community human resources through education, training, and courses. 3) Village government programs and activity plans must be oriented towards improving community income and welfare. 4) Improved facilities and infrastructure for disseminating plans for drafting village regulations.