This article analyzes the modes of organizing the political realm of society in Aceh, especially after the signing of the Helsinki MoU in 2005 by representatives of the Indonesian government and GAM as the two parties most interested in the social organization of Acehnese society. The post-conflict social and political phenomenon in Aceh is the fragmentation between democratic and customary institutions that can be directly observed by the public through their competition in local government elections. Former GAM leaders have chosen to revive Majelis Wali Nanggroe and Gampong as customary and cultural institutions to help the government organize the lives of Acehnese people post-conflict. This paper contends that the various relationships and networks of relationships present in institutional formations are understood and explained through the different rules and frameworks that define and regulate them. Data sources were collected through in-depth interviews with several key informants, such as former GAM members, DPRA members, university rectors, local Aceh mass media editors, and socio-political observers, field observations for eighteen days (5–22 August 2018), and literature studies. This qualitative research uses a new institutionalism approach that focuses on the dynamics of the social structure of Acehnese society, which was largely controlled by GAM before the Helsinki MoU and began to loosen after the elections and even formed fragmentation among former combatants in the struggle for leadership in local government institutions. This article finds that GAM elite divisions and conflicts after the conflict for official government positions occurred due to the absence of imagination of modes of organizing society that was able to connect structurally and functionally formal and informal institutions. Pragmatically, GAM leaders and negotiators tend to maintain identity politics as a resistance movement against the central government and at the same time, they continue to run governance in a special autonomy model that gives them a lot of constitutional, institutional and symbolic freedom.

Poverty is a major challenge caused by various situations as well as cultural, social, economic, and political interactions. Therefore, poverty alleviation programs and strategies require an integrated approach carried out in consistent and organized stages. It required the participation of all parties, both regional heads, Regional People’s Representative Assembly (RPRA) members, entrepreneurs, and other elements of society. This study aimed to investigate the effect of local spending efficiency on public welfare in Indonesia, using a quantitative and explanatory method. The analysis method used in this study is the panel data regression model. The research population in all provinces in Indonesia was 34 provinces, and a purposive sampling method was used, where a total of 26 provinces were selected. The research period is 2017–2021. The efficiency of local spending (education, health, and infrastructure) is estimated using the Stochastic Frontier Analysis (SFA) cost function approach. The results showed that the higher the efficiency of education spending, the more it will increase public welfare in Indonesia. Meanwhile, the health spending efficiency and the infrastructure spending efficiency do not affect public welfare. The implications of this study for the development of science are that the efficient allocation of education spending will be able to improve the quality of education which is a long-term solution to overcome poverty in Indonesia and for policymakers to be able to optimize education spending to achieve the expected educational goals.

This study seeks to examine the factors affecting the intention of Indonesian MSMEs to adopt QRIS. It leverages variables from the Technology Acceptance Model (TAM), customizing the TAM framework to address the unique perceptions of risk and cost among MSMEs in Indonesia. Data were gathered from 212 MSME participants in Brebes Regency through convenience sampling, a non-probability sampling technique, using Google Forms for survey distribution. The findings indicate that perceived ease of use positively and significantly influences attitudes, which, in turn, positively and significantly impact the intention to continue using QRIS. However, perceived benefits, perceived risks, and perceived costs did not significantly affect the intention to continue use.

In the context of establishing businesses in a new region, neglecting environmental orientation may lead to the omission of crucial motives for entrepreneurs’ migration and the subsequent course of their businesses. This present study aims to investigate the effect of green space quality (GSQ), green campaign (GC), and green attitude (GA) on green entrepreneurship pioneering intention (GEPI). Further, national pride (NP) was added as a moderator. This study utilized a cross-sectional approach using a survey method targeting small and medium-sized enterprise (SME) owners who will be relocated to the new capital city. Partial least square structural equation modeling was employed in the data analysis. The results revealed that GSQ, GC, and GA positively influence GEPI. Also, NP moderates the positive influences of GC and GA on GEPI. Entrepreneurs were motivated to pioneer green entrepreneurship in the new region due to environmental factors. Furthermore, their nationalism reinforces the connection between environmental motivations and the aspirations to undertake such pioneering endeavors. The findings present valuable insights for governments to formulate policies that encourage entrepreneurs to migrate internally and establish new economic nodes. Further, the results demonstrate how nationalism encourages green business pioneering endeavors in an untapped market.

The aim of this study was to analyze scientific production on accounting strategies for the management of sporting events over the last 20 years. The methodology used was mixed, combining the quantitative perspective of bibliometric analysis and the qualitative perspective of the case study, to deepen the analysis of the data set. Using bibliometrics, the number of scientific papers on this topic was quantified. For the study, 853 papers from Scopus and Google Scholar were considered that met the inclusion criteria in terms of relevance and keywords in English (accounting strategies, financial strategies and sporting events). Between 2021 and 2024, scientific production increased significantly (n = 376; 44.1%), with the United States being the largest contributor, with 21.7%. In addition, Plos One was the most important source, with 22 publications. The most cited author was Crawford (333 citations). Most of the publications (81%) were scientific articles, with 37% focused on medicine and 12% focused on social sciences. It is concluded that the literature on accounting strategies for sport event management has been the subject of research, with a wide variety of authors, topics, countries, and resources in general. Thus, financial planning, cost control, proper revenue recognition, tax compliance, all these strategies enable the organization of a sporting event to be profitable, efficient and sustainable. As a result, there is a complete picture of the global influence, perception and importance of research on this topic, which lays the groundwork for future research in this field. The value of the research lies in its ability to provide evidence-based solutions to improve the financial efficiency and sustainability of sporting events.