Abstract:Micro and Small Enterprises (MSEs) play an important role in supporting local economic development; however, many MSE actors still face challenges in managing their business finances effectively. Common problems include…
the absence of systematic financial records, the mixing of personal and business finances, and limited understanding of financial control. This community service program aimed to improve the financial literacy and financial management practices of the Sempol Ayam Micro and Small Enterprise through an educational and mentoring-based approach.
The program was implemented through counseling, training, and direct mentoring focusing on daily transaction recording, cash flow management, production cost calculation, and the preparation of simple profit and loss statements. The results indicate a significant improvement in the partner’s financial management practices, including more systematic bookkeeping, clearer separation of personal and business finances, more accurate cost calculations, and better monitoring of business performance.
Overall, the program contributed positively to enhancing financial control, financial stability, and business sustainability of the micro-enterprise. These findings demonstrate that simple and practical financial management assistance can effectively strengthen the capacity of Micro and Small Enterprises.
Abstract:The This study is based on the phenomenon of increasing investment losses and FOMO (Fear of Missing Out) in Indonesia, with illegal investment losses amounting to IDR 139 trillion and FOMO among young people rising to 80%…
% by 2024. This trend aligns with the growing number of investors and digital literacy in Indonesia, particularly in Java, which has the highest concentration of investors. The large population of Generations Y and Z in West Java serves as the subject of this research, highlighting the gap between financial literacy (56.10%) and financial inclusion (88.31%). This reinforces the urgency of this study. Information disclosure is considered crucial in reducing information asymmetry and managing risk in investment decision-making. The main objective of this study is to examine the direct and indirect effects of digital literacy, financial literacy, gender, and FOMO on stock investment decisions, as well as to test the role of information disclosure. A quantitative approach is used, with a questionnaire distributed to 443 respondents from Generations Y and Z in West Java, all of whom have investment experience in stocks. The purposive sampling technique was used, and data analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS) to test model validity, reliability, and relationships between variables. The results show that digital literacy, financial literacy, gender, and FOMO significantly affect stock investment decisions. Information disclosure mediates the relationship between financial literacy, gender, and FOMO on investment decisions but does not mediate the relationship between digital literacy and investment decisions. Furthermore, information disclosure positively influences stock investment decisions, emphasizing the importance of transparency. This study contributes to the development of a theoretical model that highlights the role of market discipline through information disclosure. Practically, the findings can guide OJK and companies in designing digital-financial literacy programs and improving information transparency to prevent investment fraud and increase investor confidence. The study suggests that investors should enhance their understanding of investment risks and critically assess available information. Limitations include the focus on Generations Y and Z in West Java using purposive sampling, and the exclusion of other factors like education. The self-report quantitative method may lead to bias, and cross-sectional data does not capture changes in investment behavior over time. Future research is recommended to expand the demographic sample, include additional variables, and use a mixed-method approach for more comprehensive results.
Abstract:This study aims to analyze the differences in the financial performance of PT MAP Boga Adiperkasa Tbk (MAPB) before and after the consumer boycott campaign in the 2022–2024 period. The boycott campaign triggered by global…
bal geopolitical issues has an impact on the decline of the company's social legitimacy, thus affecting profitability and financial stability. The research method uses a descriptive quantitative approach through the analysis of annual financial statements processed using profitability ratios. The results show a significant downward trend in the entire profitability ratio from 2022 to 2024. In 2022, the entire ratio was in a positive condition, but declined sharply in 2023 and turned negative in 2024; NPM from 4.26% to −4.53%, ROA from 5.67% to −4.93%, ROE from 12.45% to −9.45%, and ROI from 8.37% to −4.87%. These findings indicate that boycott campaigns have a significant effect on declining profitability and show the loss of corporate social legitimacy in the eyes of the public according to the perspective of legitimacy theory.
Abstract:This study analyzes the challenges of food security and the policy responses of the government in achieving food self-sufficiency in South Sulawesi in 2025. The research aims to identify production-consumption gaps, distribution…
ribution bottlenecks, and the impacts of climate variability and agricultural policies on food availability, accessibility, and affordability. A mixed-methods approach was employed, combining qualitative and quantitative techniques through household surveys, in-depth interviews with farmers and policymakers, field observations, and secondary data from the Central Statistics Agency and the South Sulawesi Agricultural Department.
The results reveal persistent production deficits for rice and soybeans, while corn has reached a surplus, illustrating structural imbalances among staple commodities. Approximately 62% of respondents reported difficulties in transportation and storage due to inadequate infrastructure, contributing to post-harvest losses and unstable food prices. Government programs such as irrigation development, input subsidies, and farmer training have provided partial benefits, yet 57% of farmers indicated irregular access to such support. Moreover, climate shocks such as El Niño continue to depress yields and increase vulnerability among smallholder farmers. Conversely, social capital, manifested in farmer groups and cooperative networks, has played a significant role in sustaining household food availability and resilience.
The findings suggest that food security in South Sulawesi cannot be addressed solely through production increases. A multifaceted strategy is required, emphasizing rural infrastructure development, climate-smart agricultural innovation, institutional and irrigation reform, and community-based mechanisms that strengthen social capital. This integrative approach provides empirical evidence for policy design and contributes to the broader discourse on sustainable food self-sufficiency in Indonesia.
Abstract:The large-scale exploitation of nature currently occurring in Indonesia reflects a crisis of spirituality among modern humans in their understanding and treatment of nature. The loss of sacred awareness of nature as God's…
s creation has led to an exploitative, rather than participatory, relationship between humans and nature. This study aims to examine the connection between the exploitation of nature and spiritual decadence, as well as how Islamic values can provide a relevant and transformative ecological ethical framework. The method used is a qualitative study with a literature review approach, involving critical analysis of Islamic texts and spiritual ecology theories from thinkers such as Seyyed Hossein Nasr and Roy A. Rappaport. The results of the study show that Islamic principles such as Tawhid, Khilafah, Amanah, and Shari'ah have strong potential to shape spiritual-based ecological awareness. Additionally, rituals in traditional and religious communities also function as ecological and moral mechanisms. In conclusion, the reconstruction of Islamic spiritual values in an environmental context is essential to address contemporary ecological crises, particularly in Indonesia.
Abstract:In binding the sale and purchase agreement between two parties must be carried out and obeyed in accordance with Article 1338 paragraph (1) of the Civil Code states that an agreement made legally will bind the parties as…
binding as the law and become law for them. The agreed agreement will give birth to obligations that must be carried out by the parties, if not carried out, there will be default due to breach of the agreed agreement. As happened between Baniyamin as the buyer and the late Muhammad Husen as the seller in the binding of the shophouse sale and purchase agreement, there was a default due to the seller not delivering the object of sale and purchase, the buyer had fully paid the price of the shophouse but did not get his rights so that the buyer was disadvantaged in the sale and purchase agreement. The results showed that the buyer made several efforts to obtain his compensation rights for defaults made by the heirs starting from family settlements, giving warning letters twice but there was still no response, and filing a default lawsuit to the Court. The heirs' responsibility for the testator's debt initially planned to pay Rp. 50,000,000. This amount is insufficient from the total loss suffered by the buyer, so that at the time of mediation in the Court the buyer gave the option to the heirs to be able to make payments in stages with a minimum of paying half of the total loss suffered, but the heirs were not able to do so.
Abstract:Coastal abrasion is a growing global concern, particularly for Indonesia, a country with one of the longest coastlines in the world. Abrasion poses significant challenges to coastal ecosystems and the livelihoods of local…
l communities. Bengkalis Island, one of Indonesia's outermost and foremost islands, has experienced intensified abrasion in recent decades. Located in Riau Province and facing the Strait of Malacca, this peat-contoured island serves as a basepoint for Indonesia's archipelagic baselines. This research aims to: (1) analyze the legal implications of peat erosion on Indonesia's baselines post-erosion, and (2) describe the Indonesian government's efforts to address the issue. This normative legal research examines the synchronization between national regulations and international standards regarding peatland conservation and erosion mitigation, particularly in strategically important foremost islands. The study reveals two key findings. First, peat abrasion on Bengkalis Island has serious legal implications for determining Indonesia's archipelagic baselines and maritime boundaries under UNCLOS 1982. Abrasion also threatens the island's status as an outermost and foremost island, potentially leading to the loss of Indonesia's rights over natural resources in the area. Failure to protect peat ecosystems may be considered a violation of Indonesia's international obligations to preserve marine and wetland environments under UNCLOS 1982 and the Ramsar Convention. Second, the Indonesian government has implemented legal and technical measures, such as issuing Government Regulation No. 57 of 2016 on Peat Ecosystem Protection and Management, constructing breakwaters, planting mangroves, and implementing the 3R program (Rewetting, Revegetation, and Revitalization) through the Peat and Mangrove Restoration Agency (BRGM). These efforts have shown positive results in reducing erosion rates and protecting coastalines.
Abstract:Fire incidents continue to be a major concern. Data from the International Association of Fire and Rescue Services (CTIF) in 2022, recorded > 1.3 million fire incidents worldwide each year, causing more than 15,000 deaths…
s and economic losses. Fire disasters are one of the serious threats in various environments, including Correctional Institutions (Lapas). Prisons have a high potential risk of fire due to various factors, such as the use of unsafe electrical equipment, overcrowding, lack of adequate fire fighting facilities and riots that lead to fires. The purpose of the study was to determine the picture of the attitude of preparedness related to fire disaster management among correctional officers at Pohuwato Prison. The type of quantitative descriptive research , the population of all Correctional Officers at Pohuwato Prison recorded in 2024 was 71 people. Sampling used the Non-Probability Sampling method with the Purposive Sampling technique . The technique was chosen based on certain considerations according to the research criteria. A sample of 59 respondents was obtained. The single variable analyzed was related to the attitude of preparedness. Data were collected through questionnaires and analyzed using reliability and normality tests . The results of the study showed a picture of the attitude of preparedness of correctional officers with a sufficient category of 56 respondents (94.9%). It was concluded that the attitude of preparedness of correctional officers was still sufficient and there was a need for counseling or training related to fire disaster management at Pohuwato Prison.
Abstract:Based on research results witness or victim protection is regulated in Law no. 13 of 2006 and to find out how the legal protection of the rights of the defendant in criminal cases in Gorontalo the violation of the defendant…
ant was carried out by the investigator both from the beginning of the process until the end of the process. The human rights law must be fulfilled and there are several violations committed by the investigator both intentionally or unintentionally. The defendant's human rights are listed in Law No. 8 of 1981 concerning criminal procedural law in article 98 paragraph 1 explains"If an act which forms the basis of an indictment in an examination of a criminal case by a district court results in a loss for another person, the presiding judge may at the request of that person determine to incorporate the case for the compensation claim to the criminal case".Paragraph (2) explains;"The request referred to in paragraph (1) may only be submitted at the latest before the public prosecutor recommends a criminal charge. In the event that the public prosecutor is not present, the request is submitted no later than before the judge passes the sentence ".The defendant's human rights law is a right that must be carried out by the investigator from the beginning of the process until the end of the investigation process.
Abstract:The aims of this research are: 1) To determine the social impact of nickel mining on the community in Wonuamorome Village, Puriala District, Konawe Regency. 2) To determine the economic impact of nickel mining on the community…
munity in Wonuamorome Village, Puriala District, Konawe Region? The technique used in selecting informants in this research was purposive sampling. The informants selected were key informants, namely the village head and a community figure, as well as additional informants consisting of two company officials, four employees who lived in Wonua Morome Village, and four community members. So the total informants in this investigation were 12 people, and several key informants came from village officials. The emergence of industrial areas in an area is believed to bring positive and negative factors to the lives of people in that area, such as positive social impacts, namely that industry can provide employment opportunities for local residents. The presence of the business world in Wonua Morome Village opens up employment opportunities for the local community. And the negative social aspect is contact with crocodiles which can cause social conflict. The presence of the business world in Wonua Morome Village has led to land conflicts between immigrants and local residents. The positive economic impact is to increase village cash income. The presence of businesses in Wonua Morome Village increases the village's cash income. Negative economic impacts include industrial waste which is dangerous for the environment and pollutes people's agricultural land, causing losses.