People in Tanah Merah Village, Tanah Merah Subdistrict, Indragiri Hilir Regency generally have a livelihood as fishermen. Fishermen can be said to be prosperous if they have good control over their livelihood assets. Livelihood assets consist of human, natural, social, financial and physical resource assets. This study aims to: (1) find out the meaning of the sustainable livelihood approach, (2) find out the livelihood assets of small-scale fishermen and (3) determine the condition of the livelihood assets of small-scale fishermen. The research was conducted in Tanah Merah District, Indragiri Hilir Regency, Riau Province. Respondents from this study were 45 people. The method used in this research was survey method. The data analysis used was descriptive analysis. Descriptive analysis was used to generate an overview of the data that has been collected based on the respondents’ answers through the distribution of items from each variable. The presentation of the data was done by cross tabulating according to the parameters of several aspects of the assets that support fishermen’s livelihoods. The result showed that the livelihood assets of small-scale fishermen namely natural assets, human resources, social, financial and physical are in the medium category. The acquisition of this value can indicate that the control of the livelihood assets of small-scale fishermen in Tanah Merah Village is not sustainable.

Purpose: This research aims to examine impact of high lease numbers based on PSAK 73 and PSAK 30 on firm value.   Theoretical framework: The PSAK 73 (IFRS 16 adoption) mandates the reclassification of operating leases as finance leases, leading to an increase in both assets and liabilities of the company. This change, coupled with the challenging economic conditions caused by the Covid-19 pandemic, can lead into a potential decrease in firm's value.   Design/methodology/approach: The study uses purposive sampling of firms unaffected during the pandemic, such as food and beverage, agriculture, telecommunications, chemical, and pharmaceutical subsectors listed on Indonesia Stock Exchange (IDX) from 2017 to 2021 and multiple regression is used to test the hypothesis   Findings: The research findings suggest a positive relationship between the increase in lease amounts under PSAK 73 and firm value during the pandemic in Indonesia. Additionally, the study reveals a negative relationship between lease amounts under the old standard and firm value prior to the pandemic.   Research, Practical, & Social Implications: The implementation of PSAK 73 in 2020 is appropriate, it has a positive effect on firm value   Originality/value: The study’s originality is the impact of PSAK 73 on firm value in abnormal economic conditions that have not been done in previous research.

This study aimed to analyze the effect of social capital on the welfare of the coastal population of Rokan Hilir Regency. This study used a survey method with a quantitative approach. Welfare indicators include income, family expenditure, health and access to health services, housing conditions and facilities, education, and access to transportation. Meanwhile, the indicators of social capital include network participation variables, reciprocal relations, trust, social norms, social values ​​and proactiveness. The results of this study showed that six variables of social capital had a positive influence on the increase in coastal people welfare. These variables contribute at the level of 64.0% in terms of welfare improvement. The network participation variable (PN) affects more effectively than other variables, where an increase of one unit of the network participation index (PN) will increase the welfare level index (Y) to 0.451. Furthermore, the reciprocity (RC) and proactive (PR) variables have an equal effect on welfare, where an increase of one unit will increase the welfare index (Y) by 0.120 - 0.124 units with a significant level of 0.1. Finally, the variables of trust (TR), norm (SN) and value (SV) have an equal effect on welfare (Y) of 0.9 - 0.112, meaning that if one or all the three variables increase by one unit index, the welfare (Y) will increase between 0.9 - 0.112 index units

This study aimed to analyze the adaptation patterns of fishing communities in dealing with the impact of COVID-19 pandemic in Sungai Apit District. The methods used in this study include a survey method, observations and interviews with fishing communities at the research location. This research is based on qualitative and quantitative approaches by adopting a multi-criteria analysis. The analysis of the form of adaptation was carried out using three indicators, i.e., health, economic, and socio-cultural variables. This study found that the adaptation patterns of the fishing communities are adopting healthy lifestyles, which is in the first rank with a score of 0.223, followed by restrictions on gathering activities in the second rank with a score of 0.168, and not participating in community activities in the third rank with a score of 0.121.