Background of study: The phenomenon of mass layoffs in 2025 presents a serious challenge to Indonesia’s labor force, affecting household economic stability and increasing social risks. As a response, the government implemented the Job Loss Guarantee Program (JKP) as part of a broader social protection strategy to safeguard workers' welfare.

Aims and scope of paper: This study aims to evaluate the effectiveness of the JKP program in mitigating the impact of mass layoffs, with a focus on benefit distribution, access to employment information, job training quality, and public satisfaction.

Methods: The study applied a qualitative approach through literature and documentation analysis, using thematic content analysis of secondary data obtained from government reports, national media coverage, and social media discourse. Data were analyzed descriptively to explore recurring themes in public narratives and policy implementation.

Result: Findings reveal that while the JKP program has effectively provided short-term financial support and improved access to labor market information, it is hindered by complex administrative procedures, uneven benefit distribution, and job training programs that are often misaligned with current labor market needs. Informal workers remain excluded from program coverage.

Conclusion: To enhance the effectiveness of the JKP program, comprehensive administrative reforms, improved competency-based training, and inclusive strategies for informal workers are necessary. This study contributes to policy evaluation discourse by highlighting implementation gaps in Indonesia’s labor protection system amid economic shocks.

Background of Study: This study explores how financial technology (Fintech) contributes to enhancing financial inclusion, particularly through the operation of Point of Sale (POS) businesses in Kano State, Nigeria. In a context where access to traditional banking remains limited, POS businesses provide a practical alternative to financial services.

Aims and Scope of Paper: The research focuses on evaluating the perceived benefits, the level of adoption, and the challenges associated with Fintech solutions among POS business owners in Kano State. It aims to understand the role Fintech plays in supporting financial inclusion in underserved regions.

Methods: The study utilizes a survey approach with data collected from 80 SME (POS) owners. Quantitative analysis was conducted to assess the relationships among Fintech usage, benefits, and challenges.

Result: The findings reveal that Fintech significantly enhances financial inclusion via POS businesses by facilitating efficient transactions and improving access to financial services. However, several challenges persist, including infrastructural deficiencies, gaps in digital literacy, and concerns about cybersecurity.

Conclusion: Despite notable barriers, Fintech remains a critical enabler of financial inclusion in Kano State. The study recommends targeted training for POS operators, improvement of digital infrastructure, and the development of tailored Fintech solutions to meet the specific needs of small businesses.

Background of study: Artificial Intelligence (AI) is transforming business operations globally, yet its adoption in Micro, Small, and Medium Enterprises (MSMEs) remains limited, particularly in developing economies. MSMEs face multiple constraints, including limited digital infrastructure, lack of awareness, and resistance to change, making it challenging to integrate AI technologies effectively.

Aims and scope of paper: This paper aims to explore the enabling factors and barriers to AI adoption among MSMEs, with a focus on the mediating role of accounting automation and the influence of institutional support. The study also highlights the importance of organizational readiness and external policy frameworks in driving digital transformation at the MSME level.

Methods: A qualitative exploratory approach was adopted, incorporating data from in-depth interviews with MSME owners, government representatives, and technology experts. The study also utilized secondary sources such as policy reports, prior academic research, and case studies. Thematic content analysis was used to extract key themes from the data.

Result: Findings indicate that while awareness of AI benefits is increasing, practical adoption remains low due to cost concerns, inadequate infrastructure, and limited technical expertise. Government support programs are inconsistently accessed, and accounting automation acts as both a driver and a challenge depending on the firm’s digital maturity.

Conclusion: The adoption of AI in MSMEs requires a multi-dimensional strategy that includes targeted policy interventions, awareness campaigns, and capacity-building efforts. Organizational culture, leadership commitment, and access to affordable digital tools are essential to accelerating AI integration in the MSME sector.

Background of study: Increased global attention to sustainability has compelled companies to adopt Environmental, Social, and Governance (ESG) principles in their operations. However, the rise of greenwashing—misleading sustainability claims—has undermined investor trust and market transparency. Strong corporate governance and regulatory frameworks are expected to prevent such practices, yet challenges persist.

Aims and scope of paper: This paper explores how corporate governance disclosure and environmental regulations shape investor perceptions of greenwashing. It also evaluates the effectiveness of existing regulations in preventing companies from engaging in deceptive ESG reporting.

Methods: This study employs a qualitative approach through a comprehensive literature review, analyzing academic journals, regulatory reports, sustainability disclosures, and relevant case studies. The data were examined using content analysis to identify patterns and critical themes related to transparency, investor trust, and regulatory enforcement.

Result: The findings indicate that although formal ESG regulations exist, gaps in enforcement, lack of independent audits, and inconsistency with international standards (e.g., GRI, SASB) still allow greenwashing to occur. Investor perception is significantly influenced by the clarity and credibility of ESG reports. Institutional investors and media play vital roles in pressuring companies toward transparency.

Conclusion: Effective ESG regulation requires more than formal compliance; it demands robust enforcement, third-party audits, and alignment with global reporting standards. Investor engagement and stakeholder oversight are crucial in mitigating greenwashing risks. Strengthening transparency mechanisms will foster greater trust and support sustainable investment decisions.

Background of study: Deforestation has emerged as a major environmental and socio-economic concern, particularly in developing regions where agriculture serves as the primary livelihood. In Benue South, Nigeria, forest degradation is accelerating due to illegal logging, population pressure, and unregulated farming practices—posing a direct threat to agricultural productivity, food security, and rural livelihoods.

Aims and scope of paper: This study aims to assess the perceived impact of deforestation on agricultural activities in Benue South and to identify appropriate community-based management strategies to mitigate its negative effects. The scope includes examining both environmental consequences and socio-economic responses from affected farming communities.

Methods: A mixed-method approach was employed, combining structured questionnaires administered to 729 respondents across five Local Government Areas (LGAs) with Key Informant Interviews (KIIs). Data were analyzed using descriptive statistics and the Relative Importance Index (RII) to rank the severity of perceived deforestation impacts.

Result: Findings reveal that deforestation has led to significant declines in crop yield, soil fertility, and food availability. Respondents also reported increased farm input costs and heightened migration pressure. RII analysis ranked decreased agricultural productivity and climate irregularities as the most critical consequences. Community awareness of forest regulations and reforestation practices was found to be low.

Conclusion: Deforestation in Benue South has a profound negative effect on agriculture and rural stability. To address these challenges, integrated strategies such as participatory forest management, environmental education, and conservation-based farming should be prioritized. Policy alignment between local communities and environmental agencies is essential for sustainable land use.