Abstract:The authority of local governments in environmental protection, management, and law enforcement is exercised within the framework of regional autonomy in Indonesia. Under Law Number 23 of 2014 and Law Number 32 of 2009,…
environmental affairs have been decentralized as mandatory governmental functions under the authority of provincial and regency/municipal governments. This study employs a normative juridical research method, utilizing secondary data in the form of statutory regulations and legal literature. The findings indicate that regional autonomy provides local governments with greater capacity to understand and respond to the objective environmental conditions of their respective regions. Environmental law enforcement is implemented through administrative sanctions, criminal sanctions, and civil liability based on the principle of strict liability. The role of local governments is therefore crucial in ensuring the sustainability of environmental functions and in safeguarding community welfare through effective environmental governance.
Abstract:This study discusses legal protection for victims of wrongful arrest during the investigation process in Indonesia. As a state governed by law, Indonesia guarantees the protection of human rights, including for those who…
become victims of procedural errors in the justice system. Wrongful arrests constitute a violation of individual freedom and cause physical, psychological, and social suffering. This research employs a normative legal method, drawing on statutory and literature sources. The results show that victims of wrongful arrest are entitled to compensation and rehabilitation, as provided for in the Indonesian Criminal Procedure Code (KUHAP) and Law Number 48 of 2009 concerning Judicial Power. However, compensation provided is still limited to material aspects and has not fully restored the victims’ dignity, reputation, and well-being. Therefore, the state must strengthen legal protection mechanisms and ensure that investigations are conducted professionally, transparently, and in accordance with human rights principles to prevent the recurrence of wrongful arrest cases.
Abstract:The scientific background regarding the case of gratuity in Indonesia, in terms of juridical violations under Articles 12A, 12B, and 12C of Law Number 31 of 1999, in conjunction with Law Number 20 of 2001 concerning the…
Eradication of Corruption Crimes, has caused poverty across various aspects of people’s lives. In addition, efforts to eradicate the crime of gratuity need to be supported by professional human resources and the enforcement of legal sanctions to foster personal awareness of anti-corruption. Based on the description above, the problem formulation is focused on: 1) Why is the integrity of state officials needed in eradicating graft cases? 2) What is the relationship between the philosophical study of the integrity of state officials in the case of gratuities? 3) What is the legal purpose of the integrity of state officials in the case of gratuities? The purpose of this study is to analyze the integrity of state officials in eradicating cases of gratuity. The approach method in this study is a normative juridical approach. The types of legal materials used are primary, secondary, and tertiary. The analysis technique used is qualitative descriptive. The results of the study are the eradication of gratuities in Indonesia, namely unlawful acts (corruption) by state officials/employees, receiving bribes (gratuities) from corporations or related parties, abuse of authority, and the practice of collusion with fictitious projects offering a 50%:50% profit split with contractors. This research novelty concludes that gratuities are unlawful acts by state officials who must be audited their salary financial data and even their family’s financial data through the Annual Personal Tax Payment Letter in accordance with the Regulation in Lieu of Law Number 1 of 2017 and reported to the Financial Audit Agency and the Financial Transaction Analysis Reporting Center in accordance with the Law of the Republic of Indonesia Number 8 of 2010.
Abstract:This study investigates the transformative role of digital philanthropy and online literacy practices within an Indonesian zakat institution, framing philanthropy as a critical actor in sustainable development ecosystems.…
. Employing a qualitative literature-based case study approach, augmented by systematic document and media content analysis of institutional publications, social media, and mass media reports, the research synthesizes global literature with Indonesian scholarship. Findings reveal that digital philanthropy in Indonesia actively contributes to sustainable development goals by strategically channeling Islamic philanthropy for societal impact and national welfare. Digital platforms facilitate enhanced stakeholder collaboration, fostering greater engagement and transparency. The study also illuminates the opportunities and challenges for governance within this digital ecosystem, highlighting issues such as data protection, accountability, and the need for robust regulatory frameworks. Theoretically, this research reframes philanthropy as an ecosystem-based development actor, emphasizes the transformative impact of digitalization, and enriches global discussions by integrating unique Indonesian perspectives on sustainable development, collaborative governance, and Islamic social finance. This offers an empirically grounded understanding of how cultural heritage, technological innovation, and development aspirations intersect in a significant Global South context.
Abstract:Philanthropy has increasingly evolved from a form of charitable assistance into a strategic actor within sustainable development processes. However, much of the existing practice and literature still treats philanthropy…
as an isolated or supplementary intervention, limiting its potential to generate systemic and long-term impact. This article aims to critically examine the role of philanthropic institutions within a broader ecosystem of sustainable development, emphasizing the importance of multi-stakeholder collaboration involving government, the private sector, academia, and local communities.
Using a qualitative literature review with a conceptual and analytical orientation, this study synthesizes scholarly works on philanthropy, collaborative governance, corporate social responsibility, Islamic philanthropy, and the Sustainable Development Goals (SDGs), with a particular focus on Indonesia and the Global South. The analysis demonstrates that philanthropic contributions become more effective and sustainable when embedded within an integrated development ecology, rather than operating through fragmented and project-based approaches.
The findings highlight philanthropy’s strategic roles as a catalyst for social innovation, a bridge between sectors, and a facilitator of long-term social investment. Islamic philanthropic instruments such as zakat and productive waqf further illustrate how value-based financial mechanisms can support inclusive development when professionally managed and aligned with national and global development agendas. This study contributes conceptually by reframing philanthropy as a system-level change agent within a sustainable development ecology, offering an integrative lens for understanding collaboration, governance, and impact. The article concludes that sustainable development is best achieved not through isolated institutional efforts, but through coordinated, trust-based ecosystems in which philanthropy plays a transformative and connective role.
Abstract:The increasing intensity of competition in the culinary business sector of Micro, Small, and Medium Enterprises (MSMEs), particularly in snack food products such as JNC Cookies, necessitates the implementation of effective…
ve digital promotion strategies to expand market reach and improve sales performance. Changes in consumer behavior that increasingly rely on digital platforms to obtain information, evaluate purchasing decisions, and interact with brands have made adaptation to digital marketing an unavoidable requirement. Therefore, this study aims to analyze the planning, implementation, and effectiveness of digital promotion strategies through the utilization of digital advertising (paid advertising), endorsements, and social media campaigns in enhancing brand awareness and consumers’ purchase intention toward JNC Cookies. This study employs a descriptive qualitative approach, with data collection techniques including in-depth interviews, observation of social media activities, and analysis of the performance of implemented digital marketing campaigns. In addition, several supporting indicators were measured, such as content reach, engagement rate, consumer interactions, and changes in sales volume during the campaign period. The collected data were subsequently analyzed to identify the relationship between digital promotional activities and consumer responses. The expected outcomes of this study include the formulation of an applicable digital promotion strategy model for food-sector MSMEs, recommendations for the development of sustainable social media campaigns, and the mapping of the roles of endorsements and digital advertising in strengthening the brand positioning of JNC Cookies. The findings of this study are expected to provide practical contributions for MSME practitioners in optimizing the use of digital media as an effective, measurable, and consumer-oriented promotional tool.
Abstract:This study examines the effect of financial performance and Corporate Social Responsibility (CSR) on firm value in cement companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. Financial performance…
rformance is proxied by Return on Assets (ROA), while firm value is measured using Price to Book Value (PBV). CSR is measured through a disclosure index based on the Global Reporting Initiative (GRI) Standards using content analysis. This research employs a quantitative associative approach with secondary data obtained from annual reports and sustainability reports of seven cement companies. Multiple linear regression analysis is used to test the hypotheses. The results indicate that ROA has a positive and significant effect on firm value, suggesting that efficient asset utilization enhances market perception. CSR disclosure also shows a positive and significant effect on firm value, supporting the legitimacy theory that socially responsible practices strengthen corporate reputation and investor confidence. These findings highlight the importance of integrating financial performance and sustainability strategies to enhance firm value, particularly in capital-intensive and environmentally sensitive industries such as cement.
Abstract:Food waste in buffet services in the tourism sector is a strategic issue that has significant impacts on environmental, economic, and social aspects, especially in the context of efforts to achieve sustainable tourism. This…
his study aims to analyze in-depth strategies for preventing food waste in buffet services by highlighting operational practices, guest behavior, and managerial policies implemented in the field. The research approach uses qualitative methods with data collection techniques through direct observation, in-depth interviews with hotel managers and staff, and documentation studies related to the food production and serving processes. The research results indicate that the most effective food waste prevention strategies include ongoing guest education on responsible consumption behavior, the implementation of flexible and adaptive portion sizes tailored to guest needs, and staff capacity building through training on food management and waste mitigation. Furthermore, strengthening coordination between the kitchen, restaurant service, and management is also crucial in ensuring optimal strategy implementation.
These findings provide practical and academic contributions to the tourism industry by offering recommendations that can serve as a basis for developing more efficient and sustainable policies and operational practices, thereby reducing the negative impact of food waste while improving the quality of buffet service.
Abstract:The aim of the research is to determine the position of share prices in measuring debt. to Equity Ratio , return on equity and Earning Per Share . The data used are the financial reports of the Food and Beverage sub-sector…
or companies for the period 2020-2023. The findings of the research results show that DER and ROE partially have no effect on stock prices. Other findings show that stock prices can be influenced by the Earning Per Share variable .
Abstract:The identification of error types based on Newman’s Procedure includes reading, comprehension, transformation, process skills, and answer encoding. The objective of this study is to describe the analysis of students’ errors…
errors in solving mathematical logic problems based on Newman’s Procedure. This research adopts a descriptive qualitative approach involving first year students enrolled in the mathematical logic course within the Information Systems program. Data were collected through a diagnostic test administered to three students representing different levels of academic ability: one low ability student, one moderate ability student, and one high ability student. Students’ ability levels were measured based on tests covering compound propositional logic and logical operations. Data analysis was conducted by classifying errors at each stage of Newman’s Procedure, tracing the underlying factors contributing to these errors, and relating them to students’ logical reasoning abilities. Accordingly, the research method employed in this study is descriptive qualitative research. The resulting error classifications were subsequently used by lecturers as a basis for recommending improvements in instructional strategies. The results indicate that students with low ability made errors across all stages from K1 to K5, students with moderate ability tended to make errors at the case exploration and process skills stages, while students with high ability were able to complete all stages systematically and consistently. These findings confirm that the Newman Procedure is effective in mapping students’ thinking errors. Therefore, the implementation of differentiated learning strategies that emphasize problem comprehension, case exploration, and logical verification is recommended to enhance students’ reasoning abilities