Multidisciplinary Indonesian Center Journal (MICJO)
Multidisciplinary Indonesian Center Journal (MICJO) is a multidisciplinary journal that discusses and studies disciplines, such as: - Humanities - Social sciences - Natural sciences - Law - Education, - Religious sciences - Linguistics - Philosophy, - Engineering - Business - Economics - Management - Information technology - Informatics - Health sciences - Nursing - Midwifery - Medicine - Community service Journal Title : Multidisciplinary Indonesian Center Journal Initials : MICJO Frequency : 3 Monthly, 4 issues per year (Jan, April, Juli, Oktober) E-ISSN : 3032-2472 Chief Editor : Prof. Dr. Ir. Zulkifli Sjamsir, M.M DOI Prefix : https://doi.org/10.62567/micjo Publisher :PT. Jurnal Center Indonesia Publisher Journal Cover : Get Cover MICJO Indexation : Google Scholar| GARUDA| Internasional Copernicus|Crossref Website : https://e-jurnal.jurnalcenter.com/index.php/micjo Email : admin@jurnalcenter.com Index On :
IMPLEMENTATION OF RESTORATIVE JUSTICE IN RESOLVING FAMILY CONFLICTS FROM THE PERSPECTIVE OF ISLAMIC FAMILY LAW
This study aims to analyze the urgency and mechanisms of implementing Restorative Justice in resolving family conflicts from the perspective of Islamic Family Law. Amid the high rates of divorce and domestic violence, formal litigation approaches often fail to repair fractured relationships among family members. This research employed a qualitative method with a normative juridical approach. Data were collected through literature studies of Islamic legal texts, Indonesian statutory regulations, and related literature on Restorative Justice. The findings indicate that the concept of Restorative Justice has strong relevance to the principle of Ishlah (reconciliation) in Islamic Family Law. Unlike the retributive approach, which focuses on punishment, Restorative Justice prioritizes relationship recovery, forgiveness, and collective welfare. In practice, instruments such as mediation in Religious Courts and the role of Hakam (peace mediators) represent clear manifestations of these restorative values. The study concludes that integrating Restorative Justice into the family law system is not only effective in reducing divorce rates but also capable of preserving the psychological well-being of family members, especially children. The academic contribution of this study lies in providing a theoretical foundation for the development of positive law in Indonesia to become more accommodative toward non-litigation dispute resolution based on religious values and local wisdom. The researcher recommends strengthening technical mediation regulations so that they do not merely become procedural formalities in court.
Copyright (c) 2026 Tedy Subrata, Hikmatullah Hikmatullah https://creativecommons.org/licenses/by-sa/4.0
EXCHANGE RATE AS A MODERATOR IN THE RELATIONSHIP BETWEEN LIQUIDITY AND LEVERAGE ON STOCK RETURNS
This study aims to examine the effect of the Current Ratio (CR) and Debt to Equity Ratio (DER) on stock returns, with the exchange rate as a moderating variable, in retail sub-sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period. This research employed a quantitative approach using secondary data obtained from annual financial reports and stock price data. The sampling technique used purposive sampling, resulting in 25 companies with 125 observations. Data analysis was conducted using multiple linear regression and Moderated Regression Analysis (MRA). The results indicate that the Current Ratio has a negative and significant effect on stock returns, meaning that excessively high liquidity tends to reduce stock returns. Debt to Equity Ratio also has a negative and significant effect on stock returns, indicating that higher leverage increases financial risk and lowers investor confidence. Simultaneously, Current Ratio and Debt to Equity Ratio significantly affect stock returns. However, the exchange rate has no effect on stock returns. Furthermore, the exchange rate is unable to moderate the relationship between Current Ratio and stock returns, as well as between Debt to Equity Ratio and stock returns. These findings imply that internal company factors, particularly liquidity management and capital structure, are more dominant in influencing stock returns than external macroeconomic factors such as exchange rate fluctuations. Therefore, investors are advised to pay closer attention to financial fundamentals when making investment decisions in the retail sector.
Copyright (c) 2026 Sohipa Asazdia Abdullah, Mohamad Agus Salim Monoarfa, Idham Masri Ishak https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF CAPITAL STRUCTURE ON FIRM VALUE WITH PROFITABILITY AS A MODERATING VARIABLE (Case Study of Consumer Non-Cyclical Sector Companies Listed on the Indonesia Stock Exchange for the 2021–2024 Period)
This study aims to analyze the effect of capital structure on firm value with profitability as a moderating variable in consumer non-cyclical sector companies listed on the Indonesia Stock Exchange during 2021–2024. Capital structure was measured using Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER), firm value was proxied by Price to Book Value (PBV), while profitability was measured using Return on Assets (ROA). This research applied a quantitative approach using secondary data obtained from annual financial reports. The sample consisted of 154 observations selected through purposive sampling. Data analysis was conducted using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS software. The results show that DAR has a positive and significant effect on firm value, while DER has a negative but insignificant effect on firm value. Simultaneously, DAR and DER significantly affect firm value. Furthermore, profitability (ROA) is proven to strengthen the relationship between DAR and firm value as well as between DER and firm value. These findings indicate that an optimal capital structure supported by strong profitability can increase firm value. Therefore, companies should maintain a balanced financing composition and improve profitability to enhance market valuation.
Copyright (c) 2026 Fauzia Naningsi Ibrahim, Hais Dama, Idham Masri Ishak https://creativecommons.org/licenses/by-sa/4.0
QUICK RATIO, DEBT TO ASSET RATIO, AND RETURN ON ASSETS DETERMINING FACTORS ON: FIRM VALUE (PBV)
This study aims to analyze the effect of Quick Ratio (QR), Debt to Asset Ratio (DAR), and Return on Assets (ROA) on firm value as measured by Price to Book Value (PBV) in consumer non-cyclical sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The consumer non-cyclical sector was selected because it consists of companies producing essential goods with relatively stable demand, making it an important sector in the national economy. This research employed a quantitative approach using secondary data obtained from the annual financial statements of companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling, resulting in 196 observations. Data analysis was conducted using multiple linear regression analysis with SPSS software, preceded by classical assumption tests including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results show that partially, Quick Ratio has no significant effect on firm value, indicating that short-term liquidity is not the main consideration for investors in assessing company value. Debt to Asset Ratio also has no significant effect on firm value, meaning that the level of debt dependence does not directly determine market valuation. Meanwhile, Return on Assets has a positive and significant effect on firm value, indicating that profitability is the main factor influencing investor confidence and market value. Simultaneously, Quick Ratio, Debt to Asset Ratio, and Return on Assets have a significant effect on firm value. The coefficient of determination (R²) value of 0.510 indicates that 51.0% of firm value variation can be explained by the three independent variables, while the remaining 49.0% is explained by other factors outside this study.
Copyright (c) 2026 Mohamad Yudiansyah Pratama, Hais Dama, Idham Masri Ishak https://creativecommons.org/licenses/by-sa/4.0
THE RELATIONSHIP BETWEEN EMOTIONAL INTELLIGENCE AND NURSING WORK EFFICIENCY AT KING FAHAD SPECIALIST HOSPITAL – QASSIM CLUSTER 2026
Improving the quality of modern healthcare services largely depends on the effectiveness and efficiency of nursing personnel as the frontline providers of patient care. The complex and high-pressure work environment of specialized hospitals requires nurses to cope with emotional demands, heavy workloads, and rapid decision-making in critical situations. These conditions make emotional intelligence one of the important psychological factors influencing nursing performance quality. This study aimed to analyze the relationship between emotional intelligence and nursing work efficiency at King Fahad Specialist Hospital – Qassim Cluster, Saudi Arabia, in 2026. This study employed a quantitative approach with a cross-sectional design. The study population consisted of all active nurses working at King Fahad Specialist Hospital, Qassim Health Cluster. A total of 312 nurses were selected using stratified random sampling. Data were collected using the Emotional Intelligence Scale and Nursing Work Efficiency Scale, both of which had been tested for validity and reliability. Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4 software. The results revealed that emotional intelligence had a positive and significant effect on nursing work efficiency, with a path coefficient of 0.642, t-statistics of 9.871, and p-value < 0.001. The R-square value of 0.58 indicated that emotional intelligence explained 58% of the variance in nursing work efficiency. Emotional regulation and empathy emerged as the dominant indicators contributing to improved communication quality, clinical decision-making, and patient care effectiveness. This study concludes that emotional intelligence is an important psychological resource in improving nursing work efficiency in specialized hospitals. The findings strengthen the Job Demands–Resources (JD-R) Theory and Emotional Intelligence Theory in explaining the relationship between psychological resources and nursing performance. This study is expected to provide theoretical contributions to the development of nursing management literature and practical contributions for hospitals in designing healthcare human resource development strategies based on psychological well-being.
Copyright (c) 2026 Hanan Saad A, Alayed Alayed, Hafizah Che Hasan https://creativecommons.org/licenses/by-sa/4.0
BEHIND THE OFFERINGS AND PRAYERS: UNCOVERING SYNCRETISM IN THE PRESENTATION OF OFFERINGS IN CATAK HAMLET, KEBONAGUNG VILLAGE
This research examines the manifestation of syncretism in Dusun Catak, Kebonagung Village, Sumowono District, Semarang Regency, with a focus on the tradition of offering sesajen and its interaction with Islamic teachings. The aims of this research are to understand how syncretism is manifested in the lives of the Dusun Catak community, to comprehend the history of Dusun Catak, and to analyze the Islamic perspective on the practice of offering sesajen carried out by the Dusun Catak community. This research uses a descriptive qualitative method, combining literature study by exploring previous research, conducting direct observations at the research location for four days, and performing in-depth interviews with several informants. The results show that syncretism in Dusun Catak is manifested in a unique form, where the tradition of sesajen adapts to Islamic teachings. The Dusun Catak community also preserves the village's historical traditions by passing them down through generations. The placement of sesajen is carried out in specific locations. The practice of offering sesajen is regarded as a form of local wisdom that is not perceived as deviating from religious norms by the community; although the offerings are placed in various locations and are associated with respect for the ancestors of the Catak community, the practice is understood as part of a cultural tradition that is integrated with the Islamic values upheld by the community.
Copyright (c) 2026 Melya Milviana, Farikhatul Maulidah, Umi Nur Habibah, Pasya Nurul Ramadhani, Khaulah Rizka Awwaliya https://creativecommons.org/licenses/by-sa/4.0
ORGANIZATIONAL CULTURE AND WORK INNOVATION IN IMPROVING NURSING SERVICE QUALITY IN THE MAKKAH HEALTH CLUSTER, SAUDI ARABIA, 2026
Nursing service quality is a critical determinant of healthcare performance. Organizational culture and work innovation are recognized as key organizational factors influencing service quality, yet empirical evidence in cluster-based healthcare systems remains limited. This study examines the relationship between organizational culture and work innovation in improving nursing service quality in the Makkah Health Cluster, Saudi Arabia 2026. A quantitative cross-sectional design was employed involving 312 registered nurses selected through stratified random sampling. Data were collected using validated questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS 4). Organizational culture significantly influences work innovation (β = 0.52, p < 0.001) and nursing service quality (β = 0.41, p < 0.001). Work innovation also significantly affects nursing service quality (β = 0.46, p < 0.001). Work innovation partially mediates the relationship between organizational culture and nursing service quality. The model explains 67% of variance in nursing service quality (R² = 0.67). Organizational culture improves nursing service quality directly and indirectly through work innovation. Strengthening organizational culture and fostering innovation are essential strategies for healthcare service improvement
Copyright (c) 2026 Khadija Lafi Aljarary, Hafizah Che Hasan https://creativecommons.org/licenses/by-sa/4.0
DETERMINANT FACTORS INFLUENCING NURSING RESILIENCE ON NURSING WORK EFFICIENCY AT KING FAHAD SPECIALIST HOSPITAL – QASSIM CLUSTER 2026
The complexity of modern healthcare services has led nursing personnel to face high workloads, intensive emotional demands, and dynamic, high-risk working environments. These conditions make nursing resilience an essential psychological factor in maintaining the effectiveness and efficiency of nursing performance. This study aimed to analyze the determinant factors influencing nursing resilience and its impact on nursing work efficiency at King Fahad Specialist Hospital in 2026. This study employed a quantitative cross-sectional design using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) approach. The study population consisted of all active nurses at the Qassim Health Cluster, totaling 4,425 nurses. A total of 356 respondents were selected using stratified random sampling. Data were collected using the Nursing Resilience Scale, Nursing Work Efficiency Scale, Utrecht Work Engagement Scale, and Perceived Organizational Support Scale, all of which had been tested for validity and reliability. Data analysis was conducted using SmartPLS 4. The results showed that organizational support (β = 0.431; p < 0.001), work engagement (β = 0.388; p < 0.001), psychological well-being (β = 0.362; p < 0.001), and a supportive work environment (β = 0.295; p < 0.001) had significant positive effects on nursing resilience. Conversely, high workload negatively affected nursing resilience (β = -0.276; p < 0.001). Nursing resilience was also found to have a significant positive effect on nursing work efficiency (β = 0.614; p < 0.001). The R-square value of 0.71 indicated that the research model explained 71% of the variance in nursing work efficiency. Nursing resilience is a strategic psychological resource influenced by organizational, psychological, and work environment factors in improving nursing work efficiency. This study is expected to provide theoretical contributions to the development of nursing management and healthcare organizational behavior literature, as well as practical contributions for hospitals in designing strategies to strengthen healthcare workers’ psychological resilience based on human-centered healthcare management.
THE EPISTEMOLOGY OF SHARAF SCIENCE: A HISTORICAL OVERVIEW AND ITS CONTRIBUTION TO ARABIC LINGUISTICS
Arabic morphology constitutes a fundamental branch of classical Arabic linguistics, focusing on morphological word transformation (tashrif) and derivational morphology. Despite more than a millennium of development, epistemological inquiry into ilmu sharaf — concerning its sources of knowledge, methods of rule formation, and scientific validity — remains considerably limited in contemporary academic literature, with existing studies tending toward normative and pedagogical orientations that neglect its fundamental philosophical dimensions. This article aims to examine the epistemology of ilmu sharaf from the philosophy of science perspective, tracing its historical genealogy from the early Islamic codification period through to modern Arabic linguistics, and analyzing its contributions to contemporary Arabic morphology. The research employed a qualitative library research method with historical, epistemological, and comparative-linguistic approaches, utilizing critical analysis of relevant primary and secondary sources. The findings reveal that ilmu sharaf possesses a robust epistemological foundation derived from the Qur'an, hadith, classical Arabic fushah poetry, and qiyas (analogical reasoning), and was developed through the methods of sima' (documentation), istinbath (inference), and ta'lil (rational justification) by linguists of the Bashrahn and Kufahn schools. Ontologically, its subject matter is morphological word transformation that produces semantic change; axiologically, it functions to preserve Arabic linguistic purity and facilitate Qur'anic comprehension. The contributions of ilmu sharaf to modern Arabic linguistics are demonstrably significant, particularly in the development of root-and-pattern morphology theory, derivational semantics, and Arabic natural language processing (NLP). These findings indicate that the classical sharaf tradition is not merely historically relevant but also carries important methodological implications for contemporary Arabic computational linguistics.
Copyright (c) 2026 Ahmad Sirfi Fatoni, Muhammad Jamil https://creativecommons.org/licenses/by-sa/4.0
LIQUIDITY, PROFITABILITY, AND CAPITAL STRUCTURE: THEIR ROLE IN SHAPING FIRM VALUE IN FOOD & BEVERAGE (2021–2023)
This study aims to analyze the effect of liquidity, profitability, and capital structure on firm value in Food and Beverage companies listed on the Indonesia Stock Exchange during 2021–2023. Firm value is proxied by Price to Book Value (PBV) and Tobin’s Q. Liquidity is measured using Current Ratio (CR) and Quick Ratio (QR), profitability is measured using Return on Assets (ROA) and Return on Equity (ROE), while capital structure is measured using Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER). This research employed a quantitative approach using secondary data obtained from annual financial reports of Food and Beverage companies listed on the Indonesia Stock Exchange The sampling technique used in this study was purposive sampling, with a sample size of 38 companies. Data were analyzed using multiple linear regression with classical assumption tests, t-test, F-test, and coefficient of determination (R²). The results show that CR has a positive and significant effect on PBV and Tobin’s Q. QR has a negative and significant effect on PBV, but no significant effect on Tobin’s Q. ROA has a positive and significant effect on both PBV and Tobin’s Q. ROE has a positive and significant effect on PBV, but a negative and significant effect on Tobin’s Q. DAR has a negative and significant effect on PBV, but no significant effect on Tobin’s Q. DER has no significant effect on both proxies of firm value. Simultaneously, liquidity, profitability, and capital structure significantly affect firm value. These findings indicate that firm value is determined by the combined role of financial stability, profitability, and financing decisions.
Copyright (c) 2026 Nur Indah Novita Dama, Hais Dama, Mohamad Agus Salim Monoarfa https://creativecommons.org/licenses/by-sa/4.0
DIGITAL HEALTH COMPETENCE AND HEALTHCARE SERVICE PERFORMANCE AMONG HEALTHCARE PROFESSIONALS IN SAUDI ARABIA
Digital transformation in healthcare services has significantly changed how healthcare professionals deliver clinical care, particularly in technology-based tertiary hospitals. Digital Health Competence (DHC) has become a crucial factor determining service effectiveness, clinical decision quality, and operational efficiency in modern healthcare organizations. This study aims to analyze the influence of digital health competence on healthcare service performance at King Abdullah Medical City (KAMC), Saudi Arabia, with work engagement as a mediating variable and organizational support as a moderating factor. This study employed a quantitative cross-sectional design. The sample consisted of 312 healthcare professionals at KAMC selected through stratified random sampling. Data were collected using a Likert-scale questionnaire ranging from 1 to 5 and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings revealed that digital health competence had a positive and significant effect on healthcare service performance (β = 0.412; p < 0.001). Digital competence also significantly influenced work engagement (β = 0.528; p < 0.001), while work engagement mediated the relationship between digital competence and healthcare service performance (β = 0.216; p < 0.001). Furthermore, organizational support strengthened the relationship between digital competence and work engagement. These findings indicate that digital competence not only improves service efficiency and quality but also functions as a psychological resource that enhances healthcare professionals’ motivation and dedication. Practically, the study provides important implications for hospitals in improving healthcare professionals’ digital competence through continuous training, the development of user-friendly digital systems, and adaptive organizational support.
Copyright (c) 2026 Ali Mohammed Albeah, Hafizah Che Hasan https://creativecommons.org/licenses/by-sa/4.0
THE IMPLEMENTATION OF THE ENTITY CONCEPT IN MICRO, SMALL, AND MEDIUM ENTERPRISES (MSMES) OF MARINE CAPTURE FISHERIES (A STUDY OF MR. NIKO’S MARINE CAPTURE FISHING BUSINESS IN LEMITO VILLAGE, LEMITO DISTRICT, POHUWATO REGENCY)
This study aims to analyze the implementation of the entity concept in Micro, Small, and Medium Enterprises (MSMEs) in the marine capture fisheries sector, focusing on Mr. Niko’s fishing business in Lemito Village, Pohuwato Regency. The entity concept, which emphasizes the separation between business and personal finances, is essential in producing reliable financial information and ensuring business sustainability. However, in practice, many small-scale fishermen still combine business and household finances, leading to difficulties in assessing financial performance. This research employs a qualitative descriptive approach to examine existing financial practices and evaluate the application of accounting principles based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). Data were collected through observation, interviews, and documentation of financial transactions. The results indicate that prior to the intervention, the business applied a simple and manual recording system without structured financial statements and without implementing the entity concept. After applying SAK EMKM-based financial reporting, including the preparation of income statements and statements of financial position, the financial condition of the business became more transparent and measurable. The business recorded a net profit of IDR 11,449,235 and showed a balanced financial position. Furthermore, the implementation of the entity concept improved financial control, enabled accurate profit measurement, supported asset management planning, and increased credibility with external stakeholders. In conclusion, the application of the entity concept and standardized financial reporting significantly enhances financial management practices and contributes to the sustainability of MSMEs in the fisheries sector.
Copyright (c) 2026 Aldi D. Komendangi, Mahdalena Mahdalena, Amir Lukum https://creativecommons.org/licenses/by-sa/4.0
A STRUCTURAL EQUATION MODELING ANALYSIS OF WORKLOAD, COMPETEN, AND JOB STRESS ON TRUNOVER INTENTION IN ALFAMART RETAIL STAFF (A Case Study of Alfamart Employees in South Gorontalo City)
This study aims to determine the effect of workload and competence on turnover intention with work stress as a mediating variable among Alfamart employees in South Gorontalo City. This research employed a quantitative approach with data collection conducted through questionnaires distributed to 62 respondents. Data analysis was carried out using inferential quantitative analysis with SEM-PLS 3.1. The results of the study indicate that: (1) workload has a positive but insignificant effect on turnover intention with an effect value of 7.80%; (2) competence has a positive and significant effect on turnover intention with an effect value of 27.90%; (3) workload has a positive and significant effect on work stress with an effect value of 37.60%; (4) competence has a positive and significant effect on work stress with an effect value of 51.80%; (5) work stress has a positive and significant effect on turnover intention with an effect value of 58.40%; (6) workload through work stress has a positive and significant effect on turnover intention with an effect value of 21.90%; and (7) competence through work stress has a positive and significant effect on turnover intention with an effect value of 30.20%. The R-square value of the turnover intention variable is 60.00%, indicating that turnover intention can be explained by the variables in this study, while the remaining 40.00% is influenced by other variables such as job satisfaction and compensation. The R-square value of work stress is 35.90%, while the remaining 64.10% is influenced by other variables such as the work environment.
Copyright (c) 2026 Mirnawati Monoarfa, Lisda L Asi, Mohamad Agus Salim Monoarfa https://creativecommons.org/licenses/by-sa/4.0
ANALYSIS OF TRANSFORMATIONAL LEADERSHIP AND ORGANIZATIONAL CULTURE IN PROMOTING NURSING INNOVATION THROUGH KNOWLEDGE SHARING: A QUALITATIVE STUDY IN THE MAKKAH HEALTH CLUSTER, SAUDI ARABIA
Transformational leadership and organizational culture are key determinants of nursing innovation in complex healthcare systems. However, limited qualitative evidence exists regarding how these factors interact with knowledge-sharing practices to foster innovation, particularly within healthcare organizations undergoing transformation in Saudi Arabia. This study aims to explore how transformational leadership and organizational culture influence nursing innovation through knowledge-sharing practices in the Makkah Health Cluster, Saudi Arabia. A qualitative exploratory design was conducted within six hospitals in the Makkah Health Cluster. The study included King Abdullah Medical City, Noor Specialist Hospital, Maternity and Child Hospital, King Abdulaziz Hospital, Hiraa General Hospital, and King Faisal Hospital. A total of 48 participants, including nursing managers, ICU head nurses, and clinical nurses with at least two years of experience, were selected using purposive sampling until data saturation was reached. Data were collected between January and March 2026 through semi-structured interviews, focus group discussions (FGDs), non-participant observations, and document analysis. All interviews and FGDs were audio-recorded, transcribed verbatim, and conducted in English or Arabic based on participant preference. Data were analyzed using Braun and Clarke’s thematic analysis approach, and study rigor was ensured through triangulation, member checking, and audit trail procedures following COREQ guidelines. Four key themes emerged: (1) transformational leadership as a catalyst for psychological safety and innovation engagement, (2) organizational culture characterized by a dual structure of collaboration and hierarchy, (3) knowledge sharing as a mechanism for collective clinical learning and problem-solving, and (4) nursing innovation as an emergent, practice-based, and collaborative process. Findings indicate that transformational leadership enhances nurses’ motivation and openness to innovation, while organizational culture shapes the environment for collaboration. Knowledge sharing functions as a critical process that transforms clinical experience into practical innovation in nursing care. Nursing innovation in the Makkah Health Cluster is a socially constructed and dynamic process shaped by the interaction of transformational leadership, organizational culture, and knowledge-sharing practices. Strengthening leadership capacity, fostering collaborative organizational culture, and developing structured knowledge management systems are essential to sustain nursing innovation and improve healthcare service quality.
THE INFLUENCE OF DIGITAL HEALTH COMPETENCE ON HEALTHCARE SERVICE PERFORMANCE AT KING ABDULLAH MEDICAL CITY, 2026: A QUANTITATIVE APPROACH USING STRUCTURAL EQUATION MODELING (SEM-PLS)
Digital transformation has fundamentally reshaped healthcare service delivery worldwide, particularly in tertiary hospitals that rely heavily on integrated digital systems such as Electronic Health Records (EHRs), telemedicine, clinical decision support systems, and data-driven healthcare technologies. Despite rapid technological advancement, limited empirical evidence explains how healthcare professionals’ digital competence contributes to healthcare service performance within the context of healthcare transformation in Saudi Arabia. Previous studies have primarily focused on technological adoption or technical outcomes, while the psychological and organizational mechanisms underlying digital healthcare performance remain underexplored. Drawing upon the Job Demands–Resources (JD-R) Theory and Resource-Based View (RBV), this study investigates the influence of Digital Health Competence (DHC) on Healthcare Service Performance (HSP), examining the mediating role of Work Engagement (WE) and the moderating role of Organizational Support (OS). This study employed a quantitative cross-sectional explanatory design using Structural Equation Modeling–Partial Least Squares (SEM-PLS). Data were collected from 312 healthcare professionals at King Abdullah Medical City (KAMC), Saudi Arabia, selected through stratified random sampling. The study included physicians, nurses, pharmacists, and allied healthcare professionals actively utilizing digital healthcare systems in clinical practice. Measurement instruments were adapted from internationally validated scales, including the European Digital Competence Framework for Health Professionals, Utrecht Work Engagement Scale (UWES), and Perceived Organizational Support Scale. Data analysis included assessment of the measurement model, structural model evaluation, mediation analysis, moderation analysis, effect size (f²), predictive relevance (Q²), and model fit indices. The findings demonstrated that Digital Health Competence had a positive and significant effect on Healthcare Service Performance (β = 0.328, p < 0.001) and Work Engagement (β = 0.541, p < 0.001). Work Engagement significantly influenced Healthcare Service Performance (β = 0.462, p < 0.001) and partially mediated the relationship between Digital Health Competence and Healthcare Service Performance (β = 0.250, p < 0.001). In addition, Organizational Support significantly moderated the relationship between Digital Health Competence and Work Engagement (β = 0.217, p < 0.001). The structural model demonstrated substantial explanatory power (R² HSP = 0.683) and satisfactory predictive relevance. This study contributes theoretically by extending the application of JD-R Theory and RBV within the context of digital healthcare transformation in tertiary hospitals. The study proposes an integrated model demonstrating that digital competence functions not only as a technical capability but also as a strategic personal resource that enhances work engagement and healthcare service quality. Practically, the findings emphasize the importance of strengthening digital competency development, supportive organizational climates, and adaptive digital infrastructures to improve healthcare professionals’ performance and accelerate sustainable healthcare transformation in Saudi Arabia.
INTERFAITH MARRIAGE IN ISLAMIC FAMILY LAW: THE PERSPECTIVE OF CLASSICAL FIQH AND THE COMPILATION OF ISLAMIC LAW
Interfaith marriage is a classic yet ever-relevant issue in Islamic family law. This study aims to examine the legal status of interfaith marriage in Islamic family law through classical and contemporary fiqh perspectives, as well as its arrangement in the Compilation of Islamic Law (KHI) in Indonesia. The method used is normative legal research with statutory and conceptual approaches, referring to authoritative classical tafsir and fiqh works such as Jami' al-Bayan by al-Tabari, al-Jami' li Ahkam al-Qur'an by al-Qurtubi, Tafsir Ibn Kathir, al-Umm by Imam al-Shafi'i, and al-Mughni by Ibn Qudamah, as well as contemporary works such as Fiqh al-Sunnah by Sayyid Sabiq and the works of Wahbah al-Zuhaili and Yusuf al-Qaradawi. The findings indicate that classical jurists unanimously prohibit the marriage of a Muslim woman to a non-Muslim man and the marriage of a Muslim man to a polytheist (mushrik) woman, but differ regarding the marriage of a Muslim man to a woman of the People of the Book (Ahl al-Kitab). Meanwhile, the KHI takes a stricter stance by prohibiting all forms of interfaith marriage, in line with the principle of preventing harm (sadd al-dhari'ah) and the MUI Fatwa of 2005. This study concludes that the KHI represents a contextualization of fiqh adapted to the conditions of Indonesian society.
Copyright (c) 2026 Sri Nurmalinda, Heri Firmansyah https://creativecommons.org/licenses/by-sa/4.0
IMPROVING DESCRIPTIVE WRITING SKILLS USING THE DRILL METHOD AMONG STUDENTS CLASS VII-2 AT PANGERAN ANTASARI JUNIOR HIGH SCHOOL IN MEDAN
This study aims to improve the ability to write descriptive essays using the drill method among seventh-grade students in Class VII-2 at Pangeran Antasari Junior High School in Medan. The use of the drill method is expected to help students understand the material and write descriptive essays, thereby improving their skills. This study was conducted at Pangeran Antasari Junior High School in Medan. The research subjects were the 7th-grade Class 2, consisting of 30 students. The study was conducted in two cycles, with each cycle consisting of two sessions. Research data were obtained from (1) observations, (2) interviews, and (3) tests in the form of student assignments (written work) and photographic documentation taken during the activities. The results of the study indicate that the use of the drill method can improve students’ ability to write descriptive essays. This is evidenced by improvements in the learning process, particularly in the learning environment, where students are more focused during instruction. This is evident in the pre-cycle average student score of 66.16; in Cycle I, the average score increased to 73.5, and in Cycle II, it further increased to 82.5. Overall, in Cycle II, all aspects of descriptive writing showed a highly significant improvement. Based on these research results, it can be concluded that the use of the drill method was successful and capable of improving the descriptive writing skills of seventh-grade students in Class VII-2 at Pangeran Antasari Junior High School in Medan.
Copyright (c) 2026 Dessi Tanjung, Qurrata A'yunin, Maya Safhida https://creativecommons.org/licenses/by-sa/4.0
AN ANALYSIS OF PASSENGER PERCEPTIONS REGARDING AISLE AVOIDANCE BEHAVIORS ON PELITA AIR FLIGHTS CONCERNING SAFETY, SECURITY, AND COMFORT
Passenger movement within aircraft aisles is an essential activity during the flight process, particularly inside narrow-body aircraft where mobility remains restricted. Interactions between passengers frequently trigger avoidance behaviors that potentially influence perceptions of safety, security, and comfort during travel. Therefore, this study aims to analyze passenger perceptions of aisle avoidance on Pelita Air flights based on these three specific dimensions. Methodologically, the research utilizes a quantitative descriptive approach involving a five-point Likert scale questionnaire. Data were gathered from 350 respondents who previously utilized Pelita Air flight services. Furthermore, the analysis was conducted by calculating mean values to determine the categorization of respondent perceptions. Findings indicate that all variables fall within the “good” category. Specifically, the mean value for safety reached 4.098, security 4.099, and comfort 4.077. Effectively, these findings demonstrate that the avoidance process in the cabin aisle is perceived as safe, orderly, and sufficiently comfortable despite the limited space for movement. Importantly, this study contributes to the understanding of passenger behavior in confined cabin spaces and becomes valuable input for airlines to enhance the quality of cabin services.
Copyright (c) 2026 Abdul Kudus Zaini, Julianti Puspa Hidayati, M. Zaenal Muttaqin https://creativecommons.org/licenses/by-sa/4.0
FROM CREDIBILITY TO CONSUMPTION: A CROSS CONTEXTUAL REVIEW OF PARASOCIAL INTERACTION AND PURCHASE INTENTION IN INFLUENCER MARKETING
The rapid advancement of digital technology has fundamentally reshaped consumer behavior globally, with social media becoming the primary channel for product information seeking. Approximately 51% of Indonesians rely on user reviews before purchasing, and 62% have bought products under the direct influence of Social Media Influencers (SMIs). Despite this, the psychological mechanisms linking influencer characteristics to purchase intention remain fragmented across sectors and platforms. This systematic literature review synthesizes nineteen empirical studies published between 2020 and 2025, spanning beauty, fashion, gadget, and sustainable product sectors across multiple countries, to examine how Source Credibility (attractiveness, trustworthiness, expertise) and Parasocial Interaction (PSI) jointly shape consumer purchase intentions. Three core findings emerge: (1) trustworthiness is the sole credibility dimension that is universally and consistently significant across all contexts, fundamentally challenging assumptions about the equal contribution of the three credibility dimensions; (2) PSI operates not as a single mediator but as a multi-pathway psychological bridge through hedonic value, brand attitude, vicarious experience, and social-personal value whose specific active pathway is contingent on platform, product type, and cultural context; and (3) generational and cultural moderators systematically shape which credibility dimension most powerfully drives PSI. A Proposed Integrative Conceptual Framework and a synthetic cross-study comparison matrix (Table 2) consolidate these findings. Results offer strategic implications for influencer marketing practice and identify priority directions for future research.
Copyright (c) 2026 Nia Widya Desinta https://creativecommons.org/licenses/by-sa/4.0
MANAGEMENT ACCOUNTING PRACTICES AT IMANUEL CHURCH IN GORONTALO CITY
This study aims to analyze and describe the management accounting practices applied at Imanuel Church in Gorontalo City as a nonprofit organization. The dimensions examined include budget planning, internal control, financial reporting, and the evaluation of financial performance and ministry programs. A descriptive qualitative approach was employed, with data collected through observation, in-depth interviews, and documentation. Research informants consisted of the Head of BPHMJ (Daily Working Body of the Congregation Council), the Treasurer, the Secretary, and Church Officials directly involved in financial management. The findings indicate that management accounting practices at Imanuel Church have not yet functioned optimally: (1) budget planning lacks a structured and documented annual budget system; (2) internal control does not yet apply the principle of segregation of duties and has no formal internal audit mechanism; (3) financial reporting is limited to recording cash inflows and outflows and does not comply with ISAK 35; and (4) performance evaluation does not use measurable indicators and no comparison between budget and realization has been conducted. Strengthening of a structured financial management system in accordance with applicable accounting standards is needed.
Copyright (c) 2026 Meifana Putri Kalengkongan https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF AUDITOR EXPERIENCE AND SELF-EFFICACY ON AUDITOR PERFORMANCE AT THE REGIONAL INSPECTORATE OF BONE BOLANGO DISTRICT
This study aims to determine the effect of auditor experience and self-efficacy on auditor performance at the Bone Bolango Regency Inspectorate. This study used a quantitative approach with a causal associative method. Data were collected by distributing questionnaires to 38 respondents selected using a census sampling technique (total sampling). Data analysis techniques included classical assumption tests, multiple linear regression analysis, and hypothesis testing (t-tests and F-tests) using Statistical Package for the Social Sciences (SPSS) version 26 software. The results indicate that, partially, auditor experience has no significant effect on auditor performance, while self-efficacy has a positive and significant effect on auditor performance. Simultaneously, auditor experience and self-efficacy have a significant effect on auditor performance. The coefficient of determination indicates that 73.1% of the variation in auditor performance can be explained by auditor experience and self-efficacy, while the remaining 26.9% is influenced by factors outside the research model.
Copyright (c) 2026 Wahyuni Rahman, Sahmin Noholo, Hendra Pratama Danial https://creativecommons.org/licenses/by-sa/4.0
LEARN, PLAY, AND EXPLORE: DISCOVERING EDUTECHMENT AT TAMAN PINTAR YOGYAKARTA
The changing characteristics of children’s learning in the digital era have created a need for learning environments that are more interactive, visual, and experience-based. Conventional learning is increasingly considered less effective in maintaining children’s engagement due to limited opportunities for exploration and direct interaction during the learning process. In response to this condition, the concept of edutechment has emerged as an approach that integrates educational and entertainment elements to create more enjoyable and meaningful learning experiences. This study aims to analyze the implementation of edutechment at Taman Pintar Yogyakarta as a nonformal educational tourism space. This study employed a qualitative approach using a descriptive observational research design. Data were collected through direct observation, semi-structured interviews, documentation, and field notes involving child visitors, guides, and employees of Taman Pintar. The data were analyzed descriptively through the stages of data reduction, data presentation, and conclusion drawing. The findings revealed that Taman Pintar Yogyakarta has implemented the concept of edutechment through the integration of technology, multimedia, simulations, and educational play activities within various interactive attractions. Children were actively involved in exploration, experimentation, and direct interaction with learning media, creating more concrete and enjoyable learning experiences. However, the study also found that some children tended to focus more on entertainment aspects than on understanding educational concepts. Therefore, stronger facilitation and reflective learning strategies are needed to optimize the implementation of edutechment.
Copyright (c) 2026 Sazliana Idmi Martuji, Joko Pamungkas https://creativecommons.org/licenses/by-sa/4.0
DIGITAL TECHNOLOGIES IN CHILDREN’S ORAL LANGUAGE LEARNING: A CONCEPTUAL NARRATIVE LITERATURE REVIEW OF TEACHER PRACTICES, PEDAGOGICAL CHALLENGES, AND INSTRUCTIONAL RESPONSES IN EARLY CHILDHOOD AND PRIMARY EDUCATION
Children’s oral language development is a fundamental component of early literacy, classroom participation, social communication, and later academic achievement. The growing use of digital technologies in early childhood and primary education has created new opportunities for supporting children’s speaking, listening, vocabulary development, storytelling, expressive language, and communicative confidence. However, the pedagogical contribution of digital technologies remains dependent on how teachers design, mediate, assess, and respond to children’s language learning. This article presents a conceptual narrative literature review that maps, integrates, and critically describes theoretical perspectives and empirical findings on the use of digital technologies in children’s oral language learning. The review draws on selected Scopus-indexed studies and relevant theoretical literature on sociocultural theory, scaffolding, pedagogical content knowledge, TPACK, digital play, professional vision, and formative assessment. The analysis identifies four major themes: digital technologies as mediational tools, teacher practices in digitally mediated oral language instruction, pedagogical and institutional challenges, and instructional responses for meaningful digital integration. The findings suggest that digital technologies such as video-recorded performance, SMART boards, e-storybooks, digital drama, robotics-based storytelling, language screening applications, and virtual interactions can support oral language development when embedded in active, dialogic, and teacher-mediated pedagogy. The review concludes that a pedagogy-first approach is needed to ensure that digital technologies are used not as isolated tools, but as resources for scaffolding, dialogue, play, feedback, formative assessment, and children’s active language participation.
Copyright (c) 2026 F. Devi Kurnia, Joko Pamungkas https://creativecommons.org/licenses/by-sa/4.0
STRATEGIES TO STRENGTHEN WORK CULTURE THROUGH THE IMPLEMENTATION OF ETHICAL LEADERSHIP AND SERVANT LEADERSHIP IN THE AUTOMOTIVE MANUFACTURING INDUSTRY (Case Study on PT. Mitsubishi Electric Automotive Indonesia)
This study aims to analyze strategies for strengthening work culture through the implementation of ethical leadership and servant leadership at PT. Mitsubishi Electric Automotive Indonesia, and to identify the challenges and contributions of these two leadership styles to strengthening work culture in the automotive manufacturing industry. This study used a qualitative approach with a single case study method. Data were collected through in-depth interviews with 10 informants consisting of management level, supervisors, and production line employees. Participatory observation was conducted over three weeks, supported by analysis of company documents. Data analysis used direct interview methods and in-depth observation. The results of the study revealed five main implementation strategies: (1) leaders exemplifying ethical behavior; (2) employee empowerment through delegation of authority; (3) developing two-way communication mechanisms; (4) creating a supportive and family-like work environment; and (5) integrating ethical values into the performance management system. The dimensions of family atmosphere and identification with the leader were identified as key success factors in Indonesia's collectivist cultural context. Key challenges include resistance to change, measuring short-term impact, and consistency amidst production pressures. This study recommends integrating ethical values and servant behavior into recruitment systems, developing ethics-based leadership training programs, and designing performance management systems that balance quantitative targets with ethical behavior assessments. This study is the first to integrate ethical leadership and servant leadership within a framework for strengthening work culture in the automotive manufacturing industry, with specifically case study in PT. Mitsubishi Electric Automotive Indonesia and identifies the family atmosphere dimension as a novel finding within a collectivist cultural context.
Copyright (c) 2026 Marlia Adityawati https://creativecommons.org/licenses/by-sa/4.0
THE ROLE OF PROFESSIONAL ORGANIZATIONS IN EARLY CHILDHOOD EDUCATION POLICY IMPLEMENTATION IN EAST KALIMANTAN
This study aims to examine the strategic role of professional associations in early childhood education policy implementation, focusing on HIMPAUDI East Kalimantan. Non-formal early childhood educators in developing regions face severe structural vulnerabilities, characterized by a substantial policy gap between central government expectations and local capacities, geographical isolation, and low digital literacy. Utilizing a descriptive qualitative design, this research gathered empirical data through in-depth interviews with the Regional Head of HIMPAUDI East Kalimantan and document analysis. The findings reveal that the association does not merely serve as a gathering platform but functions as a vital strategic partner for local governments. Through multi-layered communication, self-funded tiered training programs, and data-driven political lobbying, the association successfully translates rigid macro-regulations into applicable classroom practices while securing local financial incentives for marginalized educators. This community-based resilience mechanism effectively mitigates administrative burdens and compensates for local government bureaucracy delays. The study implies that local governments should transition toward a co-governance model by formally involving professional networks in policy formulation to ensure equitable educational quality in the new capital city (IKN) era.
Copyright (c) 2026 Adharina Dian Pertiwi, Joko Pamungkas https://creativecommons.org/licenses/by-sa/4.0
QUESTIONING THE ROLE OF THE EXECUTIVE HOUSEKEEPER IN IMPROVING THE PERFORMANCE OF HOUSEKEEPING STAFF: A CASE STUDY AT NOVOTEL MANADO GOLF RESORT AND CONVENTION CENTER
The Executive Housekeeper is a member of management responsible for ensuring comfort both in guest rooms and for all staff under their command, namely Room Attendants and Public Area staff as this directly impacts staff performance. However, the ideal conditions expected at the Novotel Manado Golf Resort and Convention Center do not always materialize; staff performance sometimes declines, and this is believed to stem from leadership failing to provide adequate support for their subordinates’ work. The purpose of this study is to analyze the role of the executive housekeeper in improving the performance of housekeeping employees at the Novotel Manado Golf Resort and Convention Center. The research method employed by the researcher is qualitative field research, as the data obtained consists of descriptive accounts. Data collection was conducted through interviews with 9 staff members in the housekeeping department. The collected data was then analyzed using qualitative analysis.
Copyright (c) 2026 Vesty Sambeka, Linda Sinolungan, Silvana Wewengkang, Meiske Sangian, Fonny Sangari, Maria Manggribeth https://creativecommons.org/licenses/by-sa/4.0
IBN MISKAWAIH'S ETHICAL ANALYSIS OF HIFZ NASL IN OVERCOMING DEEPFAKE PORNOGRAPHY IN THE AI ERA
In the era of artificial intelligence (AI), the rise of pornographic deepfakes poses a serious threat to human dignity, privacy, and social stability. This phenomenon exploits deep learning technology to manipulate individuals’ faces into non-consensual pornographic content, often targeting women and public figures. This paper examines the ethics of Ibn Miskawayh, a 10th-century Muslim philosopher, specifically the concept of hifz al-nasl (preservation of lineage) as one of the five maqasid al-shari’a (Islamic principles), to address this issue. Hifz al-nasl emphasizes the protection of human lineage, including family honor, women’s dignity, and social integrity, which are relevant to the psychological damage, trauma, and moral degradation caused by deepfakes. Through an analysis of the texts Tahdhib al-Akhlaq and Al-Fauz al-Asghar, this concept is outlined as a preventive and curative principle: prevention through strengthening individual morals and regulating technology, and treatment through restorative justice. Ibn Miskawayh combines Aristotelian philosophy with Islam, making hifz al-nasl a collective obligation to maintain the balance of the soul (nafs) and society. Its applications to deepfakes include: (1) ethical use of AI based on piety and ‘adl; (2) legal regulations that protect privacy as an extension of preserving lineage; and (3) moral education to build digital resilience. This study concludes that Ibn Miskawaih’s approach offers a holistic framework, integrating spiritual, ethical, and legal dimensions, that is more adaptive than technological solutions alone. Recommendations include the development of contemporary fatwas and ethical AI platforms for the digital age.
Copyright (c) 2026 Nadia Utami, Elvira Purnamasari https://creativecommons.org/licenses/by-sa/4.0
BRIDGING THEORY AND PRACTICE IN ISLAMIC ECONOMICS: A PRISMA-BASED SYSTEMATIC REVIEW ON ZAKAT, WAQF, AND ISLAMIC SOCIAL FINANCE FOR WELFARE ENHANCEMENT
Islamic economics operates as a normative framework prioritizing social justice, equitable wealth redistribution, and collective wellbeing. Despite its robust philosophical foundations, empirical consensus regarding how these tenets translate into measurable welfare outcomes across heterogeneous developing nations remains highly fragmented. This study addresses this critical gap by executing a systematic literature review guided by the PRISMA 2020 statement to synthesize empirical evidence on the operationalization of Zakat, Waqf, and Islamic Social Finance (ISF) as structural instruments for poverty reduction. Departing from traditional descriptive reviews, this paper introduces an original analytical taxonomy that maps the operational mechanics of ISF against micro-level and macro-level development outcomes. Based on a rigorous multi-stage screening of peer-reviewed empirical studies published between 2020 and 2025 across emerging economies, a final synthesized sample of $n = 10$ high-quality primary articles was evaluated. The qualitative narrative synthesis reveals that integrated ISF instruments exert a structurally positive impact on poverty alleviation, income optimization, and socio-economic empowerment, particularly when embedded within digital financial ecosystems and formal financial inclusion frameworks. However, the analysis uncovers substantial outcome heterogeneity, demonstrating that welfare efficacy is highly conditional upon institutional governance quality, targeting accuracy, and localized implementation designs. The structural novelty of this research lies in its empirical crystallization of the explicit boundary conditions under which normative faith-based capital successfully disrupts poverty traps, offering an evidence-based operational blueprint for policymakers and Sharia social institutions in the Global South.
Copyright (c) 2026 Marlina Ekawaty, Mochammad Rizki Hanafiansyah https://creativecommons.org/licenses/by-sa/4.0
VOLUME GAINS, MARGIN COSTS: PANEL EVIDENCE ON THE COMPOSITION EFFECTS OF A UNIFORM SALES INCENTIVE IN B2B LIGHTING DISTRIBUTION
Direct incentive programs from a brand manufacturer to a distributor's sales force are uncommon in the Indonesian B2B lighting sector, and their consequences for portfolio composition and distributor profitability have not been empirically tested. This study examines whether a flat 3 percent quarterly bonus, applied uniformly across a portfolio of more than three hundred products spanning a 600-fold price range, produces unintended consequences beyond its stated goal of volume growth. A sequential explanatory mixed-methods design is used. The quantitative phase analyses 781 product-quarter observations covering 326 products over eleven quarters from mid-2023 through end-2025. The qualitative phase uses confirmatory interviews with seventeen informants from distributor management and sales teams. The incentive program successfully drives all four sales performance dimensions measured in the study, covering volume growth, revenue share, transaction frequency, and a cumulative growth index, all of which are statistically significant. However, higher-priced products attract significantly fewer transactions per quarter and grow more slowly over time. Seven of eight hypotheses are supported. Qualitative findings confirm that the incentive effect adds to total selling activity rather than redirecting it, but transaction attention consistently concentrates on lower-priced products across the eleven-quarter period. The study extends agency theory to a three-party setting and provides the first panel-level evidence of composition effects from a uniform sales incentive in Indonesian B2B distribution.
Copyright (c) 2026 Syarippudin Syarippudin, Imanuddin Hasbi, Agus Maolana Hidayat https://creativecommons.org/licenses/by-sa/4.0
THE INFLUENCE OF MACHIAVELLIAN LOVE OF MONEY ON THE ETHICAL PERCEPTION OF ACCOUNTING STUDENTS (A STUDY ON ACCOUNTING STUDENTS OF GORONTALO STATE UNIVERSITY)
This study aims to analyze the influence of Love of Money and Machiavellian traits on the ethical perceptions of accounting students. The independent variables in this study are Love of Money (X1) and Machiavellian traits (X2), while the dependent variable is the ethical perception of accounting students (Y). This study employs a quantitative approach using a survey method. The population of this study consists of accounting students at Universitas Negeri Gorontalo, with a total sample of 32 respondents selected using purposive sampling technique. Data were collected through the distribution of questionnaires via Google Forms and analyzed using descriptive statistical analysis and multiple linear regression with the assistance of SPSS software.The results of the study indicate that partially, Love of Money has a positive and significant effect on the ethical perceptions of accounting students. This suggests that students perceive money as a motivation to achieve success in an ethical manner. Meanwhile, Machiavellian traits have a negative and significant effect on the ethical perceptions of accounting students, indicating that the higher the tendency toward manipulation and self-interest orientation, the lower the level of ethical perception. Simultaneously, Love of Money and Machiavellian traits have a significant effect on the ethical perceptions of accounting students.
Copyright (c) 2026 Siti Rahma, Tri Handayani Amaliah, Amir Lukum https://creativecommons.org/licenses/by-sa/4.0
SUPPLY CHAIN ANALYSIS OF PANGASIUS (PATIN) FISH USING THE FOOD SUPPLY CHAIN NETWORK (FSCN) APPROACH AND COST-PLUS PRICING IN SAGULING VILLAGE
This study aims to determine the optimal strategy for managing the supply chain of Pangasius (catfish) in Saguling Village, West Bandung Regency. The study applies the Food Supply Chain Network (FSCN) approach and Cost Plus Pricing to evaluate supply chain effectiveness and determine appropriate product pricing. Data were collected through observation, interviews, and documentation involving 50 respondents, consisting of fish farmers, middlemen, wholesalers, and market traders. The results indicate that the Pangasius distribution system still involves multiple intermediaries, resulting in relatively weak bargaining power for fish farmers. The distribution process takes approximately 1–2 days and is constrained by limited cold storage facilities, which affects product quality. Cost analysis shows that the cost of production is IDR 20,239.15 per kg, while the ideal selling price is IDR 22,263.06 per kg, with a profit margin of 10%. Improvements in the distribution system, better access to market information, and enhanced logistical support are necessary to increase distribution efficiency and improve farmers’ profitability.
Copyright (c) 2026 Nadiya Maharani, Fadil Abdullah, Indra Mahyudi S https://creativecommons.org/licenses/by-sa/4.0
DESIGN AND PERFORMANCE EVALUATION OF A HIGH-VOLTAGE DC GENERATOR USING A COCKCROFT-WALTON MULTIPLIER
This paper presents the design and performance evaluation of a high-voltage direct current (DC) generator based on the Cockcroft–Walton (CW) voltage multiplier for laboratory-scale applications in electrical engineering. Conventional high-voltage generation methods often involve bulky transformers and complex circuitry, making them less suitable for compact and cost-effective laboratory use. To address these limitations, a modular CW-based system is proposed, integrating a high-frequency input source with an optimized diode-capacitor ladder network. The proposed system is designed to achieve high DC voltage output in the kilovolt range while maintaining acceptable levels of ripple and efficiency. Experimental results show that the system can achieve up to 86% of the theoretical output voltage under no-load conditions, with an efficiency of around 70.8%. Furthermore, the ripple voltage of the generated output voltage is very small, demonstrating stable performance suitable for laboratory applications. The proposed design offers a compact, cost-effective, and reliable solution for high-voltage DC generation, making it highly suitable for educational and low-power applications.
Copyright (c) 2026 Turahyo Turahyo, Noviarianto Noviarianto https://creativecommons.org/licenses/by-sa/4.0
HERITAGE EDUCATION-BASED SERVICE LEARNING MODEL: AN EXPERIENTIAL STUDY ON THE PORTUGUESE SHIP "FLOR DE LA MAR", MELAKA, MALAYSIA
Heritage education-based community engagement serves as an approach that integrates historical understanding, cultural values, and social responsibility through direct experiential learning at heritage sites. This Service Learning program was conducted at the Portuguese Ship “Flor De La Mar” in Melaka, Malaysia, with the aim of strengthening students' heritage literacy while supporting the museum in enriching its educational and interpretive materials. The activities included field observation, guided cultural learning, collaboration in developing basic informational content, and structured student reflections. The program enhanced students' understanding of Melaka's maritime history, multicultural exchanges, and the importance of cultural heritage preservation. Additionally, the museum benefited from improved educational communication strategies and increased use of digital media for public engagement. The program also encouraged greater involvement of local communities and young visitors in appreciating the historical significance of Flor De La Mar. Overall, this heritage education- based Service Learning initiative strengthened contextual learning, cultivated cultural awareness among students, and fostered sustainable collaboration between the university and the heritage management community.
Copyright (c) 2026 Satriadi Satriadi, Ditya Wardana, Satya Fauziah, Andreas Ronaldo, Maya Macia Sari, Muhammad Rendy Awali https://creativecommons.org/licenses/by-sa/4.0
SERVICE LEARNING IN STRENGTHENING BRANDING AND INNOVATION OF TRADITIONAL DODOL PRODUCTS, MELAKA, MALAYSIA
This service responds to the challenges of traditional dodol entrepreneurs in Melaka, Malaysia: weak branding strategies, lack of product innovation, and low competitiveness in the midst of the modern food industry. Using a participatory service learning approach based on qualitative methods (in-depth interviews, field observations, FGDs), students are actively involved in business assistance including packaging design, flavor variant development, improvement of hygiene standards, and the use of digital media for promotion. This program aims to strengthen the Melaka dodol brand identity, encourage product innovation, and increase the capacity of MSME actors. Its contribution lies in the university-community collaboration model that strengthens the local economy while preserving culinary heritage through the documentation of cultural values. The results show an improvement in branding quality, more attractive packaging, the emergence of variant innovations, and an increase in the digital marketing capabilities of business actors. This activity also strengthens student-community social relations and opens up opportunities for community innovation hubs for sustainable collaboration. The findings affirm the effectiveness of service learning as an empowerment strategy that integrates cultural preservation with the strengthening of the local economy, as well as making a theoretical-practical contribution to community-based entrepreneurship.
Copyright (c) 2026 Rachmad Chartady, Satriadi Satriadi, Reza Ramadhania, Teguh Widodo, Darsih Darsih, Putri Dimaz Meynah https://creativecommons.org/licenses/by-sa/4.0
SERVICE LEARNING IN STRENGHTHENING INNOVATION, AUTHENTICITY, AND BRANDING OF HONEY PRODUCTS AT B-B TOWN SDN. BHD., MELAKA, MALAYSIA
This service-learning activity was conducted to address the challenges faced by the local business Rumah Madu in Melaka, Malaysia, specifically in maintaining product authenticity, developing innovation, and strengthening branding strategies amidst global market competition. The solution implemented involved a service-learning approach through instructional sessions and direct observation with business managers to understand the production process, marketing strategies, and quality management practices. The purpose of this activity was to identify innovation and branding practices rooted in the authenticity of local products, as well as to provide academic contributions through the application of management theories in real MSME contexts. This program also contributed to the partner by preparing business development recommendations based on innovation and digital marketing. The findings reveal that product innovation utilizing local bee biodiversity, the implementation of ISO-standard quality systems, and the use of digital media have strengthened the brand image and competitiveness of Rumah Madu. This experience demonstrates that service learning serves as an effective approach in bridging academic learning with the enhancement of local business capacity in a sustainable manner.
Copyright (c) 2026 Satriadi Satriadi, Armansyah, Tubel Agusven, Ratna Putri Nilasari, Irmawati, Mai Yuliza https://creativecommons.org/licenses/by-sa/4.0
SERVICE LEARNING IN DATARAN MERDEKA AND LEARN THE HERITAGE OF KUALA LUMPUR, MALAYSIA
Dataran Merdeka holds profound national and historical value as the site where Malaya’s independence was proclaimed in 1957, yet tourists’ understanding of its historical and architectural significance remains superficial. This community service activity aims to enhance the historical literacy of visitors and foster the involvement of local stakeholders in heritage conservation through educational media and participatory mentoring tailored to community needs. The implementation stages include observation to identify tourists’ information needs and the role of local actors, the development of contextually appropriate historical educational materials, direct engagement with visitors, and capacity-building for local vendors and guides as independent cultural informants. Results indicate increased tourist interest in historical narratives, observable shifts in visitor behavior toward greater cultural appreciation, and active participation of local business actors in disseminating heritage information. This program is expected to contribute to enriching tourism experiences, strengthening community capacity, and supporting sustainable heritage preservation through collaboration among visitors, local enterprises, and educational institutions.
Copyright (c) 2026 Satriadi Satriadi, Shahril Budiman, Junriana Junriana, Raja Abumanshur Matridi, Elvi Lastriani, Mia Muchia Desda https://creativecommons.org/licenses/by-sa/4.0
COST STRUCTURE ANALYSIS IN DETERMINING SELLING PRICES USING THE COST PLUS PRICING METHOD IN THE DEPULA ADZRA FOOD BUSINESS IN GORONTALO CITY
This study aims to determine the Cost Structure in Determining Selling Prices using the Cost Plus Pricing method in the Depula Adzra food business in Gorontalo City. The type of research used in this study is a Quantitative method with a Descriptive approach. The data used are primary data in the form of interviews, Observations and Documentation with the owner of the Depula Adzra business. The results of the study show that the calculation of selling prices using the cost plus pricing method shows a difference with the selling price set by the business. The selling price of goat kabuli rice according to Depula Adzra is IDR 1,000,000, while based on the cost plus pricing method it is obtained at IDR 1,269,055. Conversely, on the beef kabuli rice menu, the selling price according to Depula Adzra is IDR 800,000, while the calculation result of the cost plus pricing method is IDR 1,037,673. This difference shows that the determination of selling prices in the business is not entirely based on systematic cost calculations.
Copyright (c) 2026 Syahla Badjeber, Hartati Tuli, Ikhlas Ul Aqmal https://creativecommons.org/licenses/by-sa/4.0
TECHNOLOGY- ENHANCED WORD WALL MEDIA AND ITS IMPACT ON STUDENTS’ WRITING SKILLS : AN ICT- INTEGRATED APPROACH IN EFL CONTEXT
This study investigated the impact of technology-enhanced Word Wall media on students’ writing skills in an EFL context. The research aimed to determine whether the use of Word Wall as an ICT-integrated learning media could significantly improve students’ writing performance, especially in writing descriptive text. The study employed a pre-experimental design with one group pre-test and post-test. The sample consisted of 20 eleventh-grade students selected from SMA Negeri 8 Padangsidimpuan. The data were collected through writing composition tests and observation during the learning process. The results showed that the students’ writing performance improved after being taught through Word Wall media. The mean score of the pre-test was lower than the post-test mean score, indicating a positive effect of the treatment. The hypothesis test also showed that the use of Word Wall media had a significant impact on students’ writing skills. It can be concluded that technology-enhanced Word Wall media is effective in supporting students’ writing development and creating more interactive and engaging EFL learning.
Copyright (c) 2026 Asriani Hasibuan, Meisa Fitri Nasution, Yusni Sinaga, Elysa Rohayani Hsb, Dini Hariyati Adam, Faridatul Istighfaroh https://creativecommons.org/licenses/by-sa/4.0
KARSTIFICATION AND ITS INFLUENCE ON GROUNDWATER FLOW AND PERMEABILITY IN CARBONATE AQUIFERS: A LITERATURE REVIEW
Karstification is the dominant geological process controlling groundwater circulation and permeability in carbonate aquifers. Through the dissolution of carbonate rocks, karst processes create highly heterogeneous systems characterized by fractures, conduits, and interconnected channel networks that significantly influence groundwater flow dynamics. This literature review aims to synthesize current knowledge regarding the effects of karst on water circulation and permeability in carbonate aquifers based on hydrogeological, hydrochemical, geophysical, and numerical modeling studies from various regions worldwide. The review shows that karstification substantially enhances hydraulic conductivity and produces complex flow regimes ranging from diffuse fracture flow to turbulent conduit flow. The epikarst zone plays an important role in regulating infiltration and recharge distribution, while tectonic structures such as faults and fractures strongly control groundwater pathways and aquifer compartmentalization. Karst aquifers also exhibit strong spatial variability in permeability, making groundwater flow and contaminant transport difficult to predict using conventional hydrogeological approaches. In addition, the integration of equivalent porous medium (EPM), discrete fracture network (DFN), and conduit network (CN) models is essential for accurately representing karst aquifer behavior. Understanding the influence of karstification on groundwater circulation is therefore crucial for sustainable groundwater management and aquifer vulnerability assessment, particularly in regions facing increasing water demand and climate change pressures.
Copyright (c) 2026 Isman Saleh https://creativecommons.org/licenses/by-sa/4.0
STRATEGIES AND MODELS OF HIMPAUDI MENTORING IN KRUI, WEST PESISIR, FOR DEVELOPING EARLY CHILDHOOD TEACHER PROFESSIONALISM
This study describes the strategies and mentoring model implemented by HIMPAUDI in Krui, West Pesisir Regency, to improve the professionalism of early childhood education teachers. This research employed a descriptive qualitative approach, with primary data collected through a structured interview with a HIMPAUDI board member in West Pesisir Regency. The findings show that HIMPAUDI mentoring is carried out through tiered training, curriculum and learning workshops, teacher working groups, seminars, mentoring, supervision, sharing of good practices, and socialization of professional ethics. The mentoring model is participatory, collaborative, continuous, needs-based, reflective, and ethical-professional. These activities strengthen teachers pedagogical, professional, social, and personal competencies, particularly in understanding child development, designing creative learning, developing learning media, adapting the curriculum, and maintaining professional responsibility. However, implementation is constrained by limited time, training costs, unequal access to information, varied teacher motivation, digital competence, and coastal geographical conditions. The study recommends strengthening local professional development through professional learning communities, mentoring cycles, digital support, and institutional collaboration among HIMPAUDI, local government, higher education institutions, and early childhood education providers.
Copyright (c) 2026 Suliani Suliani, Joko Pamungkas https://creativecommons.org/licenses/by-sa/4.0
INTEGRATION OF INTERNAL AUDIT, ELECTRONIC AUDIT, AND AUDIT GOVERNANCE IN IMPROVING THE EFFECTIVENESS OF INTERNAL CONTROL AND REDUCING THE RISK OF FRAUD
Digital transformation has increased the complexity of fraud risks within organizations, necessitating a more adaptive and integrated internal control system. This study aims to analyze the integration of internal audit, electronic audit, and audit governance in improving the effectiveness of internal control and mitigating fraud risks. This study uses a Systematic Literature Review (SLR) approach by analyzing various scientific literature relevant to the research topic. The results show that independent internal audit, the use of electronic audit technologies such as Big Data Analytics and Blockchain, and audit governance through Whistleblowing Systems and AI Governance have a synergistic relationship in strengthening organizational oversight systems. The integration of these three aspects can improve the effectiveness of fraud detection, maintain the integrity of audit data, and strengthen organizational transparency and accountability. This study provides a conceptual contribution in the form of a digital-based integrated oversight model as a strategy for strengthening internal control in the era of digital transformation.
Copyright (c) 2026 Marsanda Ponelo, Mutiara Nandiva, Jasmine Nadia Podungge, Maimun Baode, Sahmin Noholo https://creativecommons.org/licenses/by-sa/4.0
A THEORETICAL STUDY OF THE ROLE OF INTERNAL AUDIT IN FRAUD PREVENTION IN THE DIGITAL AGE
Advances in digital technology have brought significant changes to organizational activities; however, they have also increased the risk of technology-based fraud, such as cyber fraud, data manipulation, phishing, and misuse of information systems. These conditions require organizations to strengthen the internal audit function as a critical component of internal controls and fraud prevention. This study aims to theoretically examine the role of internal audit in preventing fraud in the digital era. The research method used is a systematic literature review (SLR) by collecting and analyzing various relevant national and international journals from 2020 to 2026. The analysis process was conducted using qualitative descriptive methods through the identification, selection, and grouping of research findings based on discussion themes. The research findings indicate that internal audit plays a strategic role in identifying risks, conducting oversight, evaluating the effectiveness of internal controls, and supporting the implementation of good corporate governance. The utilization of audit technologies, such as data analytics, continuous auditing, and digital-based monitoring systems, has proven capable of enhancing the effectiveness of fraud detection and prevention more quickly and accurately. This study also found that the digital competencies of internal auditors and the company’s readiness to strengthen its internal control systems are key factors in supporting the effectiveness of internal audits in the digital age. The implications of this study suggest that organizations need to enhance the competencies of internal auditors and strengthen technology-based internal controls to address increasingly complex digital fraud risks.
Copyright (c) 2026 Silfanawati A. Dumo, Fitriana S. Salmin, Zein Luadu, Habiba Habiba, Sahmin Noholo https://creativecommons.org/licenses/by-sa/4.0
PROFESSIONALISM AND THE ROLE OF SHADOW TEACHERS IN INCLUSIVE EDUCATION SERVICES AT BUTTERFLY LEARNING CENTER
This study aims to describe the professionalism and roles of shadow teachers in supporting inclusive education services at Butterfly Learning Center (BLC). As an institution dedicated to transitioning children with special needs (CSN) into formal schooling, BLC implements an intensive one-to-one accompaniment system. This study employed a descriptive qualitative method, with data collected through in-depth interviews, direct observation of accompaniment activities, and document review. The findings indicate that shadow teachers at BLC fulfill multifunctional roles, including identifying each child's specific needs, designing intervention programmes, developing basic independence skills, and providing evaluations and progress reports to parents and classroom teachers. The professionalism of shadow teachers is demonstrated through their ability to adapt instructional strategies in accordance with each child's concentration level, as well as their physical and cognitive limitations. Furthermore, teachers engage in ongoing collaboration with parents to monitor and evaluate children's progress through regular daily reports. This study concludes that the competence and dedication of shadow teachers are critical factors in the successful transition of children with special needs into broader educational settings. An effective shadow teacher does not only focus on academic readiness, but also place equal emphasis on developing independence as a necessary foundation for children's social integration in the future.
Copyright (c) 2026 Inayatul Lathifah, Joko Pamungkas https://creativecommons.org/licenses/by-sa/4.0
FROM DISCIPLINE TO DEVELOPMENT: ADAPTING CORE MARCHING BAND STRUCTURES FOR DEVELOPMENTALLY APPROPRIATE PRACTICE IN INDONESIAN EARLY CHILDHOOD EDUCATION
This study examines how core marching band structures can be adapted for Indonesian early childhood education through developmentally appropriate practice and performance theory. The study responds to concerns that preschool marching band activities may reproduce discipline-oriented rehearsal models designed for older learners. A one-group pre-test and post-test mixed-methods design was used with twenty Indonesian preschool children aged four to five years. Over six weeks, children participated in twelve adapted marching band sessions that combined simplified rhythmic patterns, child-scaled instruments, neat but developmentally adjusted formations, cooperative music-making, visual-motor activities, and responsive teacher facilitation. Quantitative data were collected using a four-point developmental observation rubric covering rhythmic competence, motor coordination, and socio-emotional engagement. Qualitative data were obtained from teacher reflective journals and post-intervention interviews. Paired-sample analysis showed higher post-test scores across the three developmental domains. The largest observed improvement appeared in socio-emotional engagement, followed by rhythmic competence and motor coordination. However, because the study did not include a control group, the findings should be interpreted as developmental changes observed after participation rather than definitive causal effects of the intervention. Qualitative findings indicated that children participated more confidently when teachers simplified rhythmic tasks, used clear and neat formations with reduced technical pressure, provided child-scaled instruments, supported safe movement, and acted as co-players and emotional co-regulators. The study reconceptualizes marching band routines not as rigid disciplinary scripts, but as adaptable performative frames that may support social participation, emotional regulation, rhythmic learning, motor coordination, cooperation, and creative agency when aligned with children’s developmental readiness.
Copyright (c) 2026 Iwan Kurniawan, Joko Pamungkas https://creativecommons.org/licenses/by-sa/4.0
MATHEMATICS LEARNING STRATEGIES FOR DEAF CHILDREN IN UNDERSTANDING STORY PROBLEMS
Mathematics learning plays an important role in developing logical thinking and problem-solving skills. However, for deaf students, understanding mathematical word problems remains a fairly complex challenge, mainly due to limitations in language and communication aspects. This study aims to examine the characteristics of the difficulties experienced by deaf students, analyze the implementation of the learning strategies used, and investigate their effectiveness in improving understanding of mathematical word problems. This research employs a qualitative approach using a literature study method. The findings indicate that the main difficulties lie in understanding the language used in the problems, identifying important information, and transforming it into mathematical models. Effective learning strategies tend to be visual, contextual, and communicative, supported by the use of interactive media. Nevertheless, the use of media alone is not sufficient without well-structured instructional strategies. These findings emphasize that the integration of adaptive learning strategies plays a more significant role in improving deaf students’ understanding of mathematical word problems.
Copyright (c) 2026 Fasya Zahira Shofa, Muhammad Rafael Al Farez, Fajar Yunia Dewi, Fika Nur Rahma, Noor Laila Sari, Yeni Rahma https://creativecommons.org/licenses/by-sa/4.0
THE EFFECTIVENESS OF SUBSIDIZED FERTILIZER DISTRIBUTION ON RICE PRODUCTIVITY IN TIDAL SWAMP LANDS
The agriculture sector plays a strategic role in the national economy and is highly dependent on fertilizer availability on support crop productivity. This study aimed to analyze the effectivenss of subsidized fertilizer distribution and its impact on rice productivity in the tidal lowland areas of Tanjung Lago District, Banyuasin Regency. The research employed both quantitative and qualitative descriptive approaches using a stratified random sampling method involving 60 farmers who received subsidized fertilizer and 30 farmers who did not reveive subsidizer fertilizer. The effectiveness of subsidizer fertilizer distribution was evaluated using a likert scale based on the Six Appropriateness Principles, while the impct on rice productivity was analyzed by comparing the productivity levels of the two farmer groups. The findings showed that the distribution of subsidized fertilizer was generally categorized as moderately effective, with an average effectiveness score of 71,33%. The price compliance indicator was classified as highly effective (91,66%), while location suitability was categorized as effective (81,00%). Meanwhile, quantity appropriateness, fertilizer type suitability, and timeliness of distribution were categorized as moderately effective. The findings showed that the distribution of subsidized fertilizer was generally categorized as moderately effective, with an average effectiveness score of 71.33%. The price compliance indicator was classified as highly effective (91.66%), while location suitability was categorized as effective (81.00%). Meanwhile, quantity appropriateness, fertilizer type suitability, and timeliness of distribution were categorized as moderately effective. In contrast, the fertilizer quality suitability indicator was still considered ineffective, with an effectiveness score of 55%. The use or subsidized fertilizer also contributed positively to rice productivity. Farmers receiving subsidized fertilizer achieved an average rice productivity of 3.77 ton ha⁻¹, whereas farmers who did non receive subsidized fertilizer produced an average productivity of 3.20 ton ha⁻¹. This resulted in a productivity defference of 0.57 ha⁻¹.. equivalent to approximately 17.81%.
Copyright (c) 2026 Nasir Nasir, Septia Utami Asryansyah, Ursula Damayanti, Gusti Fitriyana, Sri Rahayu Endang Lestari, Ekanopi Aktiva https://creativecommons.org/licenses/by-sa/4.0
THE QURAN AND THE DOWRY-GIVING TRADITION: A RELIGIOUS AND CULTURAL PERSPECTIVE ANALYSIS
This study aims to reveal the relationship between the values contained in the Qur'an and the traditional practice of dowry (mahr) giving, viewed from both religious and cultural perspectives. Using a qualitative approach based on the textual analysis of Qur'anic verses and in-depth interviews with experts in religious studies and cultural anthropology, this research integrates the frameworks of maqasid al-sharia and cultural anthropology theory to analyze the historical and contemporary transformation of dowry practices. The study also explores the symbolic meaning of dowry, not merely as an obligation but as a form of recognition of women's dignity and rights within the family. Furthermore, it examines the socio-economic factors influencing the amount of dowry and how these factors affect social structures and gender relations within society. In addition, comparisons are made with dowry practices in various other cultures and religions, enabling a deeper understanding of both the unique and shared aspects of universal human values. This comprehensive analysis seeks to provide new insights and a concrete contribution to contemporary discussions on the role of religion in social and cultural life, as well as the challenges of integrating tradition with the needs of modern society. The findings indicate that the practice of dowry giving, as prescribed in the Qur'anic verses, possesses profound normative and strategic values in ensuring justice and social balance within the family structure. Every element of the dowry is not merely symbolic but also embodies meanings that reflect responsibility, respect, and commitment in married life. Over time, the understanding and implementation of this tradition have undergone significant changes, influenced by evolving social, economic, and cultural conditions. This highlights the importance of not only preserving the tradition but also adapting it to meet the demands of contemporary society.
Copyright (c) 2026 Rahmat Munadir https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF INTERNAL CONTROL AND THE VILLAGE FINANCIAL SYSTEM ON THE MANAGERIAL PERFORMANCE OF VILLAGE OFFICIALS (A Study in the Villages of West Limboto District)
This study aims to determine the influence of internal control and the village financial system on the managerial performance of village apparatus in the villages of West Limboto District. This research employed a quantitative method. The data used in this study were primary data collected through questionnaires distributed to village apparatus in West Limboto District, resulting in a sample of 118 respondents. The sampling technique used was purposive sampling. The analytical tool employed was multiple linear regression analysis. The results indicate that the Village Financial System has a positive effect on the Managerial Performance of Village Apparatus, whereas Internal Control does not have a positive effect on the Managerial Performance of Village Apparatus.
Copyright (c) 2026 Mochammad Arief Pratama, Harun Blongkod, Muliyani Mahmud https://creativecommons.org/licenses/by-sa/4.0
ANALYSIS OF THE EFFECT OF TOTAL MOISTURE (TM), ASH CONTENT (ASH), AND TOTAL SULFUR (TS) ON THE GROSS CALORIFIC VALUE OF COAL SEAM 16 AT PT UNGGUL NUSANTARA
This study aims to analyze the relationship and influence of coal quality parameters which include Total Moisture (TM), Ash Content (ASH), and Total Sulfur (TS) on Gross Calorific Value (GCV). The data used in this study is data from laboratory tests on 23 samples of Run Of Mine (ROM) coal at seam 16 at PT Unggul Nusantara, North Barito Regency, Central Kalimantan. Data analysis was performed statistically using the help of SPSS software through Pearson correlation test and multiple linear regression analysis. The results of the correlation test showed that simultaneously, the TM, ASH, and TS parameters had a very strong relationship with the GCV value with a correlation coefficient (R) of 0.893 and contributed an influence of 76.5%. Partially, Ash Content (ASH) had a very strong negative relationship (r = -0.881) and had a significant effect on calorie values (p = 0.000). Each 1% increase in ash content would decrease the GCV value by 68.249 Kcal/Kg. Meanwhile, Total Moisture had a significant positive relationship by simple correlation (r = 0.506, p = 0.014), but showed no partial significant effect in multiple regression models (p = 0.364). Total Sulfur was found to have a very weak negative relationship (r = -0.182) and had no significant effect on GCV values (p = 0.406). This study concludes that Ash Content is the most dominant parameter that affects the reduction of the caloric value of coal seam 16 at PT Unggul Nusantara.
Copyright (c) 2026 Suratno Suratno, Stephani Sandan, Selma Ayu Andin https://creativecommons.org/licenses/by-sa/4.0
EFFECTIVENESS OF DECISIONS IN ABSENTIA IN RECOVERY OF ASSETS FROM CRIMINAL ACTS OF CORRUPTION: A LEGAL REVIEW OF ARTICLE 38 OF THE LAW ON ERADICATION OF CRIMINAL ACTS OF CORRUPTION
This study examines the effectiveness of in absentia judgments in the recovery of assets from corruption crimes based on Article 38 of the Law on the Eradication of Corruption Crimes. The background of this study is based on the phenomenon of many corruption defendants who are absent from trial, so that the judicial process continues through the in absentia mechanism. However, the effectiveness of such judgments in supporting the recovery of state financial losses remains a problem, especially in the aspects of execution and the return of assets resulting from corruption crimes. This study uses a normative legal method (normative juridical) with a statutory approach and a conceptual approach. The results of the study indicate that normatively, Article 38 of the Anti-Corruption Law provides a valid legal basis for courts to render judgments without the presence of the defendant. However, the effectiveness of such judgments in asset recovery is still not optimal because there are obstacles such as difficulties in tracing assets, transfer of asset ownership, limited coordination among law enforcement institutions, and weak asset tracing mechanisms. In addition, there are also juridical obstacles in the form of the lack of comprehensive technical regulations regarding the execution of assets in in absentia cases. Therefore, strengthening regulations and increasing synergy among law enforcement officers are required so that the objective of recovering state losses can be achieved effectively.
Copyright (c) 2026 Faiz Aulia Rahman, Bayu Giri Atmojo, Slamet Tri Wahyudi https://creativecommons.org/licenses/by-sa/4.0
OPTIMIZING THE ROLE OF THE “PANTAI MARANG” TOURISM COMMUNITY IN THE MANAGEMENT OF PANTAI MARANG ECOTOURISM
This study aims to formulate a strategy for optimizing the role of the “Pantai Marang” Tourism Awareness Group (Pokdarwis) in the management of ecotourism at Pantai Marang, Kaliorang District, Indonesia. The study employed a mixed-method approach combining qualitative and quantitative methods. The qualitative approach was used to identify internal and external factors through interviews and field observations. Meanwhile, the quantitative approach was applied in the IFAS and EFAS analyses using purposive sampling involving three respondents selected based on specific criteria. Data analysis was conducted using the SWOT (Strengths, Weaknesses, Opportunities, and Threats) method. The findings revealed that the IFAS score was 1.12 and the EFAS score was 0.50, indicating that the position of the “Pantai Marang” Pokdarwis falls within Quadrant I. This condition demonstrates that the “Pantai Marang” Pokdarwis possesses significant strengths and opportunities that support ecotourism development. Therefore, the appropriate strategy to be implemented is a growth strategy, as it offers substantial potential for supporting the development of Pantai Marang as a leading ecotourism destination.
Copyright (c) 2026 Andi Raihana Amirah Nahda, Gusti Haqiqiansyah , Doni Darmasetiadi https://creativecommons.org/licenses/by-sa/4.0
DETERMINANTS OF DIVIDEND POLICY AND ITS IMPLICATIONS FOR STOCK RETURNS: AN EMPIRICAL STUDY OF COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 2019-2024
This study aims to analyze the determinants of dividend policy and their implications for stock returns among companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. Specifically, the study examines the effects of Return on Assets (ROA), Current Ratio (CR), Debt-to-Equity Ratio (DER), Sales Growth (SG), and Firm Size (SIZE) on Dividend Payout Ratio (DPR), as well as the impact of DPR on stock returns. The research employs a quantitative approach using secondary data obtained from the annual financial reports of dividend-paying companies listed on the IDX. The sample consists of 822 firm-year observations selected through purposive sampling. Data analysis was conducted using path analysis with multiple regression models, supported by classical assumption tests including normality, heteroscedasticity, multicollinearity, and autocorrelation tests. The results indicate that during the overall period of 2019–2024, ROA, DER, and SG significantly and negatively affect DPR, while CR and SIZE do not have significant effects. Furthermore, CR negatively affects stock returns, whereas SG and DPR have positive and significant effects on stock returns. The findings also reveal that the relationships among financial performance, dividend policy, and stock returns vary across pre-crisis, crisis, and post-crisis periods. Overall, dividend policy plays an important mediating role in influencing stock returns, particularly during and after periods of financial uncertainty. These findings provide valuable insights for investors, corporate managers, and policymakers in formulating dividend and investment decisions under different economic conditions.
Copyright (c) 2026 Baliyah Munadjat, Hari Gursida, Yohanes Indrayono https://creativecommons.org/licenses/by-sa/4.0
ANALYSIS OF PT TELKOM INDONESIA (PERSERO) TBK'S READINESS FOR CORPORATE TRANSFORMATION FROM A BUSINESS-TO-CONSUMER (B2C) MODEL TO A DIGITAL BUSINESS-TO-BUSINESS (B2B) MODEL IN RESPONDING TO GLOBAL BUSINESS COMPETITION: A CASE STUDY OF PT TELKOM INDONESIA (PERSERO) TBK
The Indonesian telecommunication industry is currently experiencing saturation in the Business-to-Consumer (B2C) market segment, prompting PT Telkom Indonesia (Persero) Tbk to aggressively execute business transformation by shifting toward a Business-to-Business (B2B) Digital model to maintain relevance amidst increasingly competitive and dynamic global business competition. This shifting phenomenon demands comprehensive internal readiness, particularly regarding resource orchestration and marketing ambidexterity maturity to balance traditional connectivity business with the exploration of high-value digital service innovation. This research employs a quantitative methodology with descriptive and causal approaches to dissect and objectively measure the level of organizational readiness in facing such market disruptions. Primary data collection was conducted with 385 respondents consisting of employees and strategic stakeholders involved in the transformation process at PT Telkom Indonesia using a nonprobability sampling technique with a purposive sampling method. All collected data were subsequently processed and tested using the SmartPLS version 4 analysis tool to ensure accuracy in modeling the complex relationships between the variables. The data analysis techniques utilized include descriptive statistics to provide a general overview of the data and variance-based Structural Equation Modeling (PLS-SEM) to test the significance of relationships between latent variables within the research model. The research findings project that corporate strategy significantly and positively influences business transformation success and B2B Digital model development, while simultaneously providing a strong direct impact on strengthening the company's competitiveness at the global level. The analysis results also indicate that internal transformation effectiveness and the implementation of B2B digital solutions are primary determinants capable of substantially enhancing the company's ability to compete across borders in the digital platform era. Furthermore, the mediating roles of business transformation and B2B Digital model variables have proven to be crucial in reinforcing the link between corporate strategic orientation and the achievement of sustainable international competitive advantage. Overall, this study provides an empirical foundation regarding the importance of precise resource orchestration for Telkom Indonesia to realize its vision as a preferred digital telco capable of winning competition in international markets.
Copyright (c) 2026 Mikael Julian Irsa, Mahir Pradana, Yogi Suprayogi https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF DIGITAL TRANSFORMATION ON THE EFFECTIVENESS OF INTERNAL AUDITING AND FRAUD PREVENTION IN MODERN ORGANIZATIONS: A SYSTEMATIC LITERATURE REVIEW
Digital transformation is the process of bringing technology into the work of organisations. The main goal is to make things work better, be more open and make decisions. Internal audits are important to make sure organisations are running smoothly and safely. This means audits need to be able to watch over control and manage risks properly. This is very important for organisations to achieve their goals. Stopping fraud is about finding and preventing actions that can hurt the organisation. This research is trying to figure out how digital transformation affects audits and stopping fraud. The researchers used a method called a 'systematic literature review'. This research is about describing things in detail. They got their information from international journals. They used Google Scholar, Scopus and Sinta to find articles from 2022 to 2025. What they found out is that technology like intelligence looking at data, blockchain, robotic process automation and electronic auditing can make internal audits better. These technologies can also make things more transparent. Help stop fraud. However, digital transformation is not easy to do. There are some problems, like auditors not being good enough with technology risks to cybersecurity and organisations not being ready. Digital transformation and internal audits are. Digital transformation can affect fraud prevention. Digital transformation is important for organisations. It can help with internal audits and fraud prevention.
Copyright (c) 2026 Agretta Thalia Kamba, Suci Rahmatia S. Umar, Qistiatun Adilla Neu, Rislan R. Ali, Sahmin Noholo https://creativecommons.org/licenses/by-sa/4.0
COMMUNITY PARTICIPATION IN SUPPORTING WOMEN ACHIEVING REGIONAL LEADERSHIP
Public participation is a hallmark of political modernization. There are two characters used to capture the informant's view of community participation, namely sociological and cultural conditions. Sociological conditions refer to the empirical and objective dimensions of the audience or community participation, which are all people belonging to the infrastructure and political superstructure—the purpose of this study: community participation in supporting women to achieve leadership. The method used in this research is a qualitative approach with case studies. The subjects of this study were three relatively prominent female regional heads, namely: female regional heads from dynastic typology, politician typology and bureaucratic typology. The three women regional heads are incumbent elements. The results of the women's research determine practical steps in realizing tolerance, identifying personal, mostly female regional heads who have a side of attractiveness and power which is carried out together, not to endure joint suffering but for mutual progress.
Copyright (c) 2026 Sa’diyah El Adawiyah, Astriana Baiti Sinaga, Lusi Andriyani https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF INTERNAL AUDIT ON FRAUD PREVENTION AND TRANSACTION SECURITY IN DIGITAL PAYMENTS: A SYSTEMATIC LITERATURE REVIEW
The rapid development of digital payments has made financial transactions easier, but it has also increased the risk of fraud and threats to transaction security. This article aims to analyze the influence of internal audit on fraud prevention and transaction security in digital payment systems through a Systematic Literature Review (SLR) approach. The study was conducted by reviewing various literature discussing the role of internal audit, fraud prevention, and digital transaction security. The results indicate that internal audit plays a crucial role in identifying risks, evaluating the effectiveness of internal controls, and supporting fraud detection and prevention through the use of digital technologies such as continuous auditing, data analytics, and real-time transaction monitoring. Furthermore, integrating internal audit with robust control systems and adequate security technology can improve transparency, accountability, and transaction security in digital payments. Thus, internal audit is a crucial factor in supporting fraud prevention and maintaining the reliability of digital payment systems.
Copyright (c) 2026 Nur Azkiyah Djafar, Sitti Fatira Gumohung, Kiki Amelia Bilondatu, Ahmad A. Umar, Shaman Noholo https://creativecommons.org/licenses/by-sa/4.0
THE EFFECTIVENESS OF VILLAGE FUND MANAGEMENT IN IMPROVING BUMDES BUSINESS PERFORMANCE (Case Study in Limehu Village, Tabongo District, Gorontalo Regency)
This research aims to determine the effectiveness of Village Fund management in improving the business performance of the Village-Owned Enterprise (BUMDes) in Limehu Village, Tabongo District, Gorontalo Regency. The study was motivated by the stagnant condition of BUMDes Sinar Utara despite the village receiving an annual Village Fund allocation. This research used a qualitative descriptive method with a case study design. Data were collected through in-depth interviews with six informants, document review, and direct observation, then analyzed using the Miles and Huberman interactive model and validated through triangulation. The results show that among the five dimensions of Village Fund management analyzed based on Minister of Finance Regulation (PMK) Number 145 of 2023, the dimensions of administration and fund utilization have run relatively effectively, while the accountability dimension has only been fulfilled procedurally, the reporting dimension has not been consolidated, and the monitoring and evaluation dimension remains reactive. Overall, Village Fund management in Limehu Village has not been optimal in improving the business performance of BUMDes Sinar Utara.
Copyright (c) 2026 Yayu Afriani Ekaputri R. Sidiki, Rio Monoarfa, Surya Handrisusanto Ahmad https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF CROSS-FUNCTIONAL POTENTIAL AND FOREIGN LANGUAGE LITERACY ON THE QUALITY OF TOURISM EXPERIENCE WITH MEDIA MODERATION OF PUBLIC SERVICE INFRASTRUCTURE IN BETAWI CULTURAL VILLAGE SETU BABAKAN
This study analyzes the influence of cross-functional competence (X1) and foreign language literacy (X2) of service personnel on the quality of the tourist experience (Y), with public service infrastructure (Z) as a moderating variable in the Setu Babakan Betawi Cultural Village, Jakarta. This study a quantitative approach using Partial Least Squares Modeling (PLS-SEM) to analyze survey data from 100 visitor. The data obtained were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) to examine the relationships between the research variables. The results show that cross-functional competence helps personnel respond adaptively and comprehensively to tourist needs, including cultural guidance and complaint handling. Foreign language literacy improves the effectiveness of service interactions (service encounters), particularly for international tourists, through clearer and more empathetic information delivery. The implementation of these two competencies has been shown to be more optimal when supported by adequate public infrastructure, such as multilingual signage, an information center, and well-maintained public facilities. The study concludes that the quality of the cultural tourism experience is not only determined by human resource capabilities but is also strengthened by the support of public service infrastructure, which acts as a key moderator. Strengthening cross-functional competencies and foreign language literacy must go hand in hand with infrastructure improvements to ensure a more integrated, memorable, and globally competitive tourism experience at Setu Babakan.
Copyright (c) 2026 Rika Mariana, Viniyati Maftuchach https://creativecommons.org/licenses/by-sa/4.0
CALCULATION OF CUT AND FILL VOLUMES USING MINING SOFTWARE AT PT BARAMULTI SUKSESSARANA
Cut and fill calculation is an essential stage in open-pit mining activities to determine the volume of soil or rock that must be excavated (cut) and deposited (fill) based on elevation changes between the actual topographic conditions and the planned mine design. This study aims to analyze the results of cut and fill volume calculations using GEOVIA Surpac software in a coal pit area. The data used include topographic maps obtained from RTK (Real Time Kinematic) surveys. The calculation results show a total cut volume of 805.42 MT and a fill volume of 2.09 MT, with a net volume of 803.33 MT, using a rock density of 1. The use of Surpac has proven effective and accurate in calculating material volumes and supporting the optimization of mine design.
Copyright (c) 2026 Yustina Hong Lawing, Wahyu Riadi, Lutpiandi Lutpiandi, Mardi Sutomo https://creativecommons.org/licenses/by-sa/4.0
DISASTER RISK GOVERNANCE AND SOCIO-ECOLOGICAL VULNERABILITY IN THE DEVELOPMENT OF REMPANG ISLAND
The development of Rempang Island through the Rempang Eco-City project has become one of Indonesia’s strategic initiatives to promote investment, industrialization, and regional economic growth in coastal areas. While the project is expected to strengthen economic competitiveness and attract large-scale investment, its implementation has generated significant social, environmental, and governance challenges. Existing studies on Rempang have primarily focused on land disputes, relocation issues, and agrarian conflicts, with limited attention given to disaster risk governance and socio-ecological vulnerability perspectives. This study aims to analyze the development of Rempang Island through the lens of Disaster Risk Governance (DRG) and socio-ecological vulnerability to understand how development policies, environmental change, and governance arrangements interact in shaping risks within coastal regions. This study employs a qualitative approach using literature review and policy analysis. Data were collected from government regulations, official reports, public policy documents, human rights reports, academic publications, and other credible secondary sources. The analytical framework integrates disaster risk governance, socio-ecological vulnerability, and public policy theories. The findings indicate that the Rempang conflict should not be understood solely as an agrarian dispute or community resistance to relocation. Instead, it reflects broader governance challenges associated with integrating disaster risk considerations into coastal development policies. The project has the potential to generate socio-ecological vulnerabilities related to land tenure uncertainty, livelihood transformation, cultural identity concerns, environmental pressures, and limited stakeholder participation. The study argues that sustainable coastal development depends not only on economic investment but also on the capacity of governance systems to manage emerging risks through collaborative, adaptive, and inclusive approaches. The article contributes to the literature by positioning the Rempang case as a governance-of-risk issue and highlighting the need to integrate economic development, environmental sustainability, and disaster risk reduction within coastal governance frameworks.
Copyright (c) 2026 Diga Putri Oktaviane, Yustina Yustina https://creativecommons.org/licenses/by-sa/4.0
PUBLIC POLICY EVALUATION AND ENVIRONMENTAL GOVERNANCE OF THE REMPANG ECO CITY PROJECT : LESSONS FROM A CONTESTED NATIONAL STRATEGIC PROJECT IN INDONESIA
This study aims to analyze public policy evaluation and environmental governance issues surrounding the Rempang Eco City Project in Indonesia, particularly following its exclusion from the National Strategic Project agenda. The research employs a qualitative approach using a case study method and systematic literature review from government regulations, scientific journals, environmental organization reports, official investigations, and national media coverage related to Rempang Island. Data were analyzed using public policy and environmental mitigation perspectives. The findings indicate that the Rempang Eco City policy generated serious social conflicts, ecological threats, and legal uncertainty due to weak community participation during the policy formulation process. From an environmental mitigation perspective, the industrialization of Rempang Island has the potential to trigger coastal ecosystem destruction, air and water pollution, coastal abrasion, loss of fishermen’s livelihoods, and prolonged social conflict. The government’s recent decision to remove Rempang Eco City from the National Strategic Project list is considered an important corrective policy. However, unresolved legal and environmental governance issues remain. Policy evaluation based on effectiveness, efficiency, adequacy, equity, responsiveness, and appropriateness demonstrates that the Rempang Eco City policy failed to fulfill the principles of sustainable development and good governance.
Copyright (c) 2026 Rika Meriza, Yustina Yustina https://creativecommons.org/licenses/by-sa/4.0
ENVIRONMENTAL RISK MITIGATION ANALYSIS OF GLASS INDUSTRY DEVELOPMENT POLICY ON REMPANG ISLAND
This research comprehensively analyzes the glass industry development policy on Rempang Island, Batam City, Riau Islands Province, using an environmental risk mitigation approach. Employing a descriptive qualitative method with a case study design and library research, this study examines five main dimensions: the chronology of the Rempang Island case, policy conflicts and controversies, the government regulatory framework, disaster risk analysis from nine environmental perspectives, and overall policy evaluation. The findings reveal that the Rempang Eco City project, designated as a National Strategic Project (PSN) through Permenko for Economic Affairs Number 7 of 2023, triggered prolonged agrarian conflict due to the absence of meaningful participation from indigenous Malay communities who have inhabited 16 ancient villages on the island since 1834. The project implementation was marked by forced evictions, repeated acts of violence, and non-transparent environmental impact assessment (AMDAL) processes. Disaster risk analysis from nine environmental perspectives covering air quality, water quality, coastal and marine ecosystems, sand mining and geological degradation, biodiversity, community health, social-cultural impacts, climate change vulnerability, and environmental governance consistently produces high-risk assessments, affirming that Rempang Island as a small island ecosystem lacks adequate carrying capacity for large-scale glass industrial development without permanent and irreversible ecological damage. Although Presidential Regulation Number 12 of 2025 de facto removed Rempang Eco City from the list of 77 National Strategic Projects under President Prabowo Subianto’s administration, the absence of an explicit revocation of Permenko Number 7 of 2023 creates ongoing legal ambiguity for affected communities. This research concludes that Indonesia urgently requires fundamental reform in its investment-based development policy paradigm, encompassing strengthened indigenous community participation mechanisms, elevation of AMDAL as a non-circumventable legal requirement prior to investment designation, and application of the ecological precautionary principle in small island development.
Copyright (c) 2026 Patminah Nularna, Yustina Yustina https://creativecommons.org/licenses/by-sa/4.0
ANALYSIS OF ENVIRONMENTAL DISASTER MITIGATION ON REMPANG ISLAND : EVALUATION AND CANCELLATION OF NATIONAL STRATEGIC DEVELOPMENT POLICY
The conflict surrounding the Rempang Eco-City National Strategic Project (PSN) on Rempang Island, Batam City, Riau Islands Province, is one of the most complex development policy crises of the past decade. This study analyzes the neglected environmental disaster mitigation dimensions in the acceleration of the Rempang Eco-City PSN from nine environmental perspectives, while evaluating whether the cancellation of this strategic development policy is a normatively and empirically justifiable choice. Using a qualitative research approach with a case study design, the study combines regulatory analysis based on legal documents including Laws, Government Regulations, Presidential Regulations, Ministerial Regulations, Environmental Impact Assessment (AMDAL) documents, and the Batam City Spatial Plan (RTRW) with field data from secondary sources compiled between 2023–2025. The findings reveal four main conclusions: (1) regulatory incoherence exists between Permenko Ekuin No. 7/2023 and Law No. 32/2009 on Environmental Protection and Management (PPLH) as well as Law No. 27/2007 on Coastal Zone Management; (2) the AMDAL process was carried out procedurally without participatory substance and was only initiated after the conflict erupted; (3) environmental impacts including threats of deforestation of protected forests, mangrove ecosystem degradation, and sea sand exploitation have not been adequately mitigated; and (4) resistance from approximately 80% of affected residents indicates a failure of the Free, Prior, and Informed Consent (FPIC) principle. The most recent development shows that through Presidential Regulation (Perpres) No. 12 of 2025, signed by President Prabowo Subianto on February 10, 2025, Rempang Eco-City is no longer listed among the 77 national strategic projects. This study recommends a comprehensive policy evaluation for Rempang Island development based on an independent AMDAL review, fulfillment of the rights of the Malay indigenous community, and a moratorium on all construction activities until legal certainty is established.
Copyright (c) 2026 Tauhid Ma’rifatullah, Yustina Yustina https://creativecommons.org/licenses/by-sa/4.0
PUBLIC POLICY EVALUATION AND ENVIRONMENTAL DISASTER MITIGATION PREDICTION REGARDING THE CANCELLATION OF THE GLASS INDUSTRY STRATEGIC DEVELOPMENT IN REMPANG ISLAND
This study aims to analyze the evaluation of public policy and environmental disaster mitigation predictions regarding the cancellation of the strategic glass industry development in Rempang Island. The study employed a qualitative approach with a case study design and data collection through systematic literature review. Data analysis was conducted using the interactive model of Miles, Huberman & Saldana (2014). The results show that the Rempang Eco City National Strategic Project (NSP) failed comprehensively due to a procedurally flawed and non-participatory formulation process. Economic valuation research by Trend Asia et al. (2025) found that the average household income of Rempang residents reached IDR 32.77 million per household per month, far exceeding the government’s claim of IDR 3 million, while potential environmental losses reached IDR 109 million per household per month. Based on Dunn’s (2003) six policy evaluation criteria, this policy proved to be ineffective, inefficient, inadequate, inequitable, unresponsive, and inappropriate. President Prabowo Subianto’s decision to exclude Rempang Eco City from the NSP list through Presidential Regulation No. 12 of 2025 was the right step, yet still requires more decisive regulation to provide legal certainty for affected communities.
Copyright (c) 2026 Vivin Delvya Roza, Yustina Yustina https://creativecommons.org/licenses/by-sa/4.0
POLICY EVALUATION OF THE REMPANG–GALANG GLASS FACTORY DEVELOPMENT FROM SOCIAL AND ENVIRONMENTAL JUSTICE PERSPECTIVES
The development of a glass manufacturing plant within the Rempang Eco City project on Rempang Island, Riau Islands Province, represents the Indonesian government's strategy to promote investment and accelerate economic growth through the National Strategic Project (PSN) framework. Despite its potential to increase investment, create employment opportunities, and strengthen industrial competitiveness, the project has generated social conflict and environmental concerns. This study aims to analyze the policy rationale underlying the Rempang–Galang glass factory development, examine its implications for social and environmental justice, and evaluate the policy using William N. Dunn’s policy evaluation model. This research employs a qualitative case study approach. Data were collected through a systematic literature review of policy documents, reports from government institutions and civil society organizations, and relevant academic publications. The data were analyzed using content analysis based on the theoretical frameworks of social justice, environmental justice, and public policy evaluation. The findings reveal that the Rempang–Galang development policy is primarily driven by economic growth and investment-oriented objectives. Its implementation has led to an unequal distribution of development benefits and burdens, reflected in the risks of community relocation, loss of living space, pressure on coastal ecosystems, and the emergence of agrarian conflicts. Evaluation based on Dunn’s criteria indicates persistent challenges related to equity, responsiveness, adequacy, and appropriateness. The study concludes that a more participatory, equitable, and sustainable development approach is required through stronger protection of local community rights, inclusive environmental governance, and a fairer distribution of development benefits.
Copyright (c) 2026 Nurmasari Nurmasari, Yustina Yustina https://creativecommons.org/licenses/by-sa/4.0
DIFFERENCES IN THE RESULTS OF ABO BLOOD TYPE EXAMINATION USING ANTISERA REAGENTS AND SERUM SLIDE METHOD
Blood group examination is a blood grouping system based on the type of antigen. Examination of blood groups with antisera reagents, namely examination of blood groups with antisera reagents obtained from in vitro supernatant cultures derived from mouse cell immunoglobulin hybridization. Examination of blood type with serum is an examination that uses blood type A as anti-B, blood type B as anti-A, and blood type O as anti-AB. The purpose of this study was to determine the profile of the ABO system blood group examination using antisera reagents and serum slide method. The research method used was descriptive with samples of the ABO system blood group using antisera and serum reagents for 30 respondents using probability sampling technique. The materials used are human blood groups A, B, AB and O and anti-A, anti-B, anti-AB reagents. Data analysis was descriptive in the form of a profile table of the results of the ABO system blood group examination using antisera and serum reagents. The results of the study revealed that the results of blood group A were 7 (23%), blood group B were 7 (23%), blood group AB were 8 (27%), and blood group O were 8 (27%). The results obtained showed that the antisera and serum reagents had differences in the blood group examination results, namely the grade of agglutination produced by the serum was different from that of the antisera. It can be concluded that the results of blood grouping with antisera and serum reagents can be used for blood group examination. However, compared to antisera reagents, the results are better using antisera reagents compared to serum.
Copyright (c) 2026 Emma Ismawatie, Resi Thondo Jimat, Arum Kusuma Putri, Adi Kurniawan https://creativecommons.org/licenses/by-sa/4.0
COMMUNICATION STRATEGY OF THE NEI-DT FOUNDATION IN BUILDING COMMUNITY TRUST THROUGH A COMMUNITY-BASED HEALTHCARE SERVICE PROGRAM
This study aims to analyze the communication strategy employed by the NEI-DT Foundation in building community trust through a community-based healthcare service program in Tritunggal Hamlet, Banyuasin Regency, South Sumatra, Indonesia. The study is motivated by the importance of organizational communication strategies in enhancing public participation and program legitimacy within rural communities characterized by limited access to information, geographical constraints, and community-oriented social structures. Adopting a constructivist paradigm, this research employs a qualitative approach using an intrinsic case study design. Data were collected through in-depth interviews, non-participant observation, and document analysis involving seven informants, including foundation representatives, community leaders, and program beneficiaries. Data were analyzed using the interactive model of Miles, Huberman, and Saldaña, encompassing data condensation, data display, and conclusion drawing. The findings reveal that the foundation’s communication strategy involves identifying community characteristics, developing simple and contextually relevant messages, utilizing a combination of digital and traditional communication channels, and engaging local leaders as communication intermediaries. Program information is disseminated through village heads, neighborhood leaders, women’s community groups (PKK), social media platforms such as WhatsApp and Facebook, and mosque loudspeaker announcements. The study further demonstrates that the communication pattern reflects the Two-Step Flow of Communication model, in which community leaders function as opinion leaders who mediate organizational messages before they reach the wider community. Community trust is cultivated through the social legitimacy of local leaders, interpersonal communication, direct experiences with program benefits, and the consistency of services provided by the foundation. The study concludes that the effectiveness of community-based organizational communication strategies in rural settings is determined not only by message content and media utilization but also by the organization’s ability to establish interpersonal relationships, adapt communication practices to local cultural contexts, and actively involve community leaders within the communication network. This research contributes to the advancement of community-based organizational communication studies by providing empirical insights into trust-building processes in rural community development programs
Copyright (c) 2026 Saviera Zahra Aziza, Dwi Kartikawati https://creativecommons.org/licenses/by-sa/4.0
HOSPITAL RESPONSIBILITY FOR MEDICAL MALPRACTICE IN THE PERSPECTIVE OF INDONESIAN CRIMINAL LAW
This study aims to analyze the concept and application of hospital criminal liability in cases of medical malpractice in the Indonesian criminal law system, as well as examine the relationship between the individual responsibility of medical personnel and the responsibility of hospital institutions. This study uses a qualitative approach with case study methods and a juridical-normative approach enriched with empirical data. Data was collected through in-depth interviews with legal practitioners, medical personnel, and hospital managers, accompanied by a documentary study of laws and regulations, court rulings, and related literature. The results of the study show that criminal liability in cases of medical malpractice is generally still focused on individual medical personnel as direct perpetrators, while the accountability of hospital institutions has not been optimally applied in criminal law enforcement practices. In addition, it was found that there is a complex relationship between the professional responsibilities of medical personnel and the institutional obligations of hospitals in ensuring health service standards, including aspects of supervision, risk management, and medical service systems. This study concludes that it is necessary to strengthen the concept of corporate criminal liability for hospitals in cases of medical malpractice in order to create legal certainty and more balanced protection for patients, medical personnel, and health service institutions. The findings of this study contribute to the development of health law studies and become a basis for consideration for policymakers in formulating more effective regulations and law enforcement mechanisms.
Copyright (c) 2026 Andi Khaedhir Kamri https://creativecommons.org/licenses/by-sa/4.0
ADMINISTRATION OF FASAKH JUDGMENTS IN THE DISSOLUTION OF MUSLIM MARRIAGES IN INDONESIA AND MALAYSIA: A COMPARATIVE STUDY OF LEGAL BASES, REGISTRATION PROCEDURES, AND THE ISSUANCE OF DIVORCE DOCUMENTS
This study aims to analyse the administration of fasakh judgments in the dissolution of Muslim marriages in Indonesia and Malaysia, with specific attention to the legal bases, registration procedures, and issuance of divorce documents. This issue is significant because the dissolution of marriage does not end with a court judgment. It continues through administrative registration, which determines the legal status of the parties after divorce. This study adopts a qualitative approach with a documentation-based comparative case study design. Data were collected through an examination of statutory regulations, judicial technical guidelines, official service procedures, institutional documents, and administrative information applicable to the Religious Courts in Indonesia, as well as the Syariah Courts and State Islamic Religious Departments in Malaysia. This study does not involve interviews or participants because its focus is directed toward the objective mapping of applicable administrative procedures. The data were analysed using a comparative thematic approach by grouping the findings into three main themes: the legal basis of judicial authority, post-judgment registration procedures, and the forms of divorce documents issued. The findings show that Indonesia integrates the issuance of divorce certificates into the administration of the Religious Courts, whereas Malaysia places the issuance of Islamic divorce certificates within the institutional relationship between the Syariah Courts and the State Islamic Religious Departments. These findings affirm that fasakh is not merely a juristic concept or a ground for marital dissolution, but also forms part of the legal documentation system of Islamic family law. This study contributes to the development of comparative Islamic family law scholarship and provides a basis for mapping Muslim divorce administration policies in both countries.
Copyright (c) 2026 Deris Arista Saputra, Zul-kifli Hussin https://creativecommons.org/licenses/by-sa/4.0
RECONSTRUCTION OF THE LAW ON THE PROTECTION OF WITNESSES AND VICTIMS OF SEXUAL VIOLENCE: AN ANALYSIS OF THE EFFECTIVENESS OF THE WITNESS AND VICTIM PROTECTION INSTITUTION (LPSK) FROM THE PERSPECTIVE OF MAQASHID SYARIAH
This research is motivated by the issue of the effectiveness of witness and victim protection within the Indonesian criminal justice system, which is considered not yet to fully reflect the values of restorative justice nor to be harmoniously integrated into the framework of the national legal system. Although regulatory frameworks have been established through Law Number 13 of 2006 as amended by Law Number 31 of 2014 concerning the Protection of Witnesses and Victims, as well as various regulations related to whistleblower and justice collaborator protection, their implementation continues to face normative and structural weaknesses. The lack of synchronization between the Criminal Procedure Code (KUHAP), the Draft Criminal Procedure Code (RUU KUHAP), and other sectoral regulations has resulted in the suboptimal role of the Witness and Victim Protection Agency (LPSK) in guaranteeing the rights of witnesses, victims, perpetrator-witnesses, and reporters, particularly in criminal cases with broad and organized impacts. From the perspective of maqāṣid al-syarī‘ah and the Pancasila Justice Theory, legal protection for witnesses and victims should not be merely procedural-formal in nature, but must be directed toward the restoration of dignity, the assurance of security, and the comprehensive protection of human rights. This study aims to analyze the regulatory weaknesses in witness and victim protection from the perspective of the criminal justice system and to reconstruct such regulations based on restorative justice values. Employing a normative legal research paradigm combined with conceptual, statutory, and theoretical approaches, this research positions the Pancasila Justice Theory as the grand theory, the Legal System Theory as the middle theory, and the Legal Protection Theory as the applied theory. The findings indicate that regulatory reconstruction is necessary through strengthening the institutional position of LPSK, harmonizing it with the Draft Criminal Procedure Code (RUU KUHAP), and reinforcing the protection of whistleblowers and justice collaborators in a more comprehensive and non-discriminatory manner. This reconstruction is directed toward establishing a witness and victim protection system oriented toward restoration (restorative justice), balanced interests among the parties, and the realization of social justice as mandated by the values of Pancasila and human rights principles.
Copyright (c) 2026 Elpisina Elpisina, Bahrul Ulum, Yuliatin Yuliatin https://creativecommons.org/licenses/by-sa/4.0
ISLAMIC LEGAL PROTECTION FOR CRYPTO INVESTORS: A JURIDICAL ANALYSIS OF DIGITAL CRIMES IN VIRTUAL CURRENCY TRANSACTIONS
This study aims to analyze and formulate a concept of Islamic legal protection for crypto investors in responding to the dynamics of digital crimes within virtual currency transactions. Departing from the rapid development of blockchain technology and the recognition of crypto assets as tradable commodities in Indonesia, this research identifies a normative ambiguity between positive law and religious fatwas, particularly concerning the permissibility and legal legitimacy of cryptocurrencies from a sharia perspective. The inherent characteristics of crypto assets-namely volatility, speculative tendencies, and vulnerability to digital crimes such as hacking, fraud, market manipulation, and money laundering-generate significant risks for Muslim investors. Within the framework of fiqh al-muʿāmalāt and maqāṣid al-sharīʿah, especially the principle of ḥifẓ al-māl (protection of wealth), this study asserts that investor protection constitutes not merely a regulatory necessity but an integral dimension of the higher objectives of Islamic law in safeguarding justice, transparency, and economic welfare. Methodologically, this research employs a normative-maqāṣidī approach through an interdisciplinary analysis integrating Islamic jurisprudence, national positive law, and the study of digital financial technology. The focus of the inquiry is directed toward identifying the typologies of digital crimes within the crypto ecosystem, evaluating the effectiveness of national regulations and religious fatwas, and formulating a model of Islamic legal protection that is preventive, corrective, and educational in nature. The expected outcome of this dissertation is the construction of a conceptual framework of ḥimāyah al-mustatsmir (investor protection) grounded in maqāṣid al-sharīʿah, adaptive to the digital era, and strengthened through synergy among the state, financial authorities, and fatwa institutions. Accordingly, this study contributes not only to the advancement of contemporary fiqh al-muʿāmalāt discourse but also offers an applicable normative framework for the development of a secure, equitable, and sustainable sharia-based digital economic system.
Copyright (c) 2026 Jaya Darmawan, Husin Ritonga, Abdul Halim https://creativecommons.org/licenses/by-sa/4.0
STUDY OF ICONOGRAPHY AND ISLAMIC CULTURAL EXPRESSION AT THE GRAVE OF MARHUM PEKAN IN PEKANBARU
This study examines the visual symbols and cultural values ​​contained in the Marhum Pekan Tomb, one of the historical sites inherited from the Siak Sri Indrapura Sultanate which is the cultural identity of Pekanbaru City. The purpose of this study is to reveal the meaning, philosophical values, and forms of acculturation of Islamic culture with local Malay traditions represented through the physical form and ornamentation of the tomb. This study uses a qualitative descriptive method with Erwin Panofsky's iconographic approach which includes three stages of analysis, namely pre-iconography, iconography, and iconology. Data sources were obtained through field observations, in-depth interviews, as well as literature and documentation reviews. The results of the study show that visually (pre-iconography), the Marhum Pekan Tomb displays the architectural characteristics of the Selaso Jatuh Kembar House, the use of Malay regalia, stepped jirat forms, and headstones with gender-differentiating shapes, all of which are a blend of local and Islamic culture. Based on the iconographic analysis, all ornaments in the form of plant and flower motifs contain symbolic meanings of purity, fragrant names, good deeds, and obedience to Islamic teachings that prohibit the depiction of living creatures. Meanwhile, iconological analysis reveals the fundamental meaning that this tomb complex is a tangible manifestation of the Malay people's philosophy of life, namely "Adat bersendi Syarak, Syarak bersendi Kitabbullah". The tomb of Marhum Pekan is not merely a burial place, but also evidence of the history of Islamic-Malay civilization and the collective memory of the community, which confirms that the development of Pekanbaru City grew and developed on a foundation of religious values ​​and harmonious local cultural wisdom.
Copyright (c) 2026 Edi Prawito https://creativecommons.org/licenses/by-sa/4.0
STRENGTHENING COMMUNITY AWARENESS OF THE IMPORTANCE OF HALAL CERTIFICATION FOR CONSUMER PRODUCTS AMONG PKK WOMEN IN SIDODADI VILLAGE, KEDATON DISTRICT, BANDAR LAMPUNG CITY
Halal certification has become an essential mechanism for ensuring that products meet Islamic requirements while also maintaining standards of safety, quality, and consumer protection. Despite its growing importance, awareness and understanding of halal certification remain relatively limited among community members, particularly women who play a central role in household purchasing decisions. This community engagement initiative was designed to enhance the knowledge and awareness of members of the Family Welfare Empowerment Organization (PKK) in Sidodadi Village, Kedaton District, Bandar Lampung City, regarding the significance of halal certification in consumer products. The program engaged 30 participants and applied a participatory educational approach consisting of counseling sessions, interactive discussions, lectures, and question-and-answer activities. Knowledge acquisition was evaluated through pre-test and post-test assessments. The findings demonstrated a marked improvement in participants’ understanding, with average scores increasing from 51.3% prior to the intervention to 94.0% afterward. The program not only strengthened participants’ awareness of halal-certified products but also encouraged more informed and responsible consumption practices. These results highlight the effectiveness of community-based halal literacy initiatives in fostering greater public understanding and supporting the development of a halal-conscious society.
Copyright (c) 2026 Tuti Hairani, Elfa Verda Puspita, Hendri Rudiawan, Pulung Wicaksono, Hertya Andriani, Rasty Yulia, Dwi Agung Saputra, Bambang Septiawan https://creativecommons.org/licenses/by-sa/4.0
ANALYSIS OF THE FEASIBILITY STUDY OF CATFISH BREEDING BUSINESS IN SIPANGE GODANG VILLAGE
The catfish hatchery business has quite good market opportunities due to the increasing public demand for catfish as a widely consumed food source. This study aims to analyze the feasibility of the catfish hatchery business in Sipange Godang Village in terms of non-financial aspects, financial aspects, and sharia principles. This study uses a descriptive research type with a qualitative approach. The research informants were three catfish hatchery entrepreneurs selected using a saturated sampling technique. Data were collected through observation, interviews, and documentation, then analyzed using the Miles and Huberman model. The business feasibility analysis was carried out based on legal, market and marketing, technical, management, socio-economic, environmental, and financial aspects using the Payback Period (PP), Break Even Point (BEP), and Revenue Cost Ratio (R/C Ratio) methods. The results of the study indicate that the catfish hatchery business in Sipange Godang Village is feasible to be run and developed. Viewed from the non-financial aspect, the business has fulfilled the legal, market and marketing, technical, management, socio-economic, and environmental aspects, although strengthening the business legality is still needed. From a financial perspective, the business is able to recoup its capital, sales are above the break-even point, and its R/C ratio is greater than 1, making it financially viable. Based on Sharia principles, the business is run honestly and free from riba, maysir, and gharar.
Copyright (c) 2026 Hesti Rauli, Sry Lestari, Muhammad Arif https://creativecommons.org/licenses/by-sa/4.0
THE DYNAMICS OF INTERACTION OF CULTURAL, ECONOMIC, AND SOCIAL FACTORS IN SHAPING FINANCIAL FINANCING PREFERENCES AND ENTREPRENEURIAL INTENTIONS OF FEMALE STUDENTS
This study aims to analyze the influence of cultural, economic, and social factors on financial financing preferences and their implications for the entrepreneurial intentions of female students. Entrepreneurial intention refers to an individual's psychological readiness and commitment to start a business in the future. This research employs a quantitative approach using a survey method by distributing questionnaires to female students as respondents. Data analysis was conducted using Structural Equation Modeling (SEM) with the AMOS program to examine the relationships among the research variables. The results indicate that social factors have the most dominant influence on financial financing preferences and entrepreneurial intentions of female students. Cultural and economic factors also show positive effects on entrepreneurial intentions, although their influence is relatively smaller than social factors. In addition, financial financing preferences also contribute to shaping students’ entrepreneurial intentions. The findings of this study are expected to contribute to the development of entrepreneurship education in higher education institutions and encourage female students to pursue entrepreneurial activities.
Copyright (c) 2026 Zeze Zakaria Hamzah, Mujito Mujito, Dadang Junaedi, Vionita Qatrunnada https://creativecommons.org/licenses/by-sa/4.0
ENHANCING WRITING SKILLS : A STUDY OF THE GROUP RESUME METHOD WITH EFL LEARNERS
This study aimed to examine the effect of the group résumé method on tenth-grade students’ ability to write recount texts at SMA Negeri 6 Padangsidimpuan. Specific objectives were to describe students’ writing ability before and after implementing the group résumé method and to determine whether the method produced a significant improvement. The population consisted of 124 tenth-grade students, and a systematic sampling procedure yielded a sample of 27 students. The study used an experimental design; data were collected with observation sheets and writing tests. The mean score after applying the group résumé method was 3.5, which falls into the “Very Good” category according to the study’s scoring criteria. A t-test was used to analyze the results: tcomputed = 6.73, while ttable = 2.06. Because ttest> ttable, the findings indicate that the group résumé method had a statistically significant positive effect on students’ recount writing ability.
Copyright (c) 2026 Hanifah Paradipta Siregar, Petrus Jacob Pattiasina, Ferawaty Syam https://creativecommons.org/licenses/by-sa/4.0
ENHANCING SPEAKING PROFICIENCY THROUGH THE COMMUNITY LANGUAGE LEARNING APPROACH: AN EXPERIMENTAL STUDY AMONG EFL LEARNERS
The aim of this research was to investigate: (1) the application of the Community Language Learning (CLL) model on students’ speaking competence, (2) the students’ speaking competence before and after the implementation of the CLL model, and (3) whether there is a significant effect of the CLL model on students’ speaking competence. The population of this study consisted of 248 tenth-grade students at SMA Negeri 5 Padangsidimpuan. Using systematic sampling, a total of 35 students were selected as the sample. This research employed an experimental method. Data were collected through observation and speaking tests, and the results were analyzed using a paired-sample t-test. The findings revealed that the application of the CLL model on students’ speaking ability scored 3.6, categorized as “Very Good”. The students’ mean speaking score before the implementation of CLL was 78.51 (“Good”), which increased to 83.42 (“Very Good”) after the treatment. The t-test calculation yielded a t-value of 7.15, which exceeds the critical t-value of 2.03 at a 5% significance level (df = 35). Therefore, it is concluded that there is a statistically significant effect of the Community Language Learning model on students’ speaking competence among tenth-grade students at SMA Negeri 5 Padangsidimpuan.
Copyright (c) 2026 Arfian Hikmat Ramdan, Fitri Wulandari, Cholida Nur Fajri, Gadis Herningtyasari, Cok Istri Agung Sri Wulandari, Lidya Cristina Febriani Situmorang https://creativecommons.org/licenses/by-sa/4.0
THE HISTORICAL DYNAMICS OF THE JAMBI SULTANATE AND ITS CONTRIBUTION TO THE DEVELOPMENT OF ISLAM IN JAMBI IN THE XIX CENTURY
This study examines the reconstruction of the history of the Sultanate of Jambi and its role in the development of Islam in Jambi in the 19th century. This study highlights the process of integration between Malay customs and Islamic sharia in the government, law, and social life systems of the community. Through a historical approach and analysis of manuscripts, colonial archives, and customary manuscripts, this research explains that the Sultanate of Jambi developed as a Malay-Muslim kingdom that made the principle of Adat Bersendi Syarak, Syarak Bersendi Kitabullah (ABS-SBK) as the basis of political and social legitimacy. The results of the research show that the relationship between customs and Islam in the Sultanate of Jambi is integrative and dynamic, especially in the field of siyasah and jinayat. Islam not only functioned as a religious identity, but also as a source of legitimacy for power and a socio-political instrument in the face of Dutch colonialism. The Sultanate of Jambi also played an important role in defending the Malay-Islamic identity and forming a customary government system that influenced the development of the Jambi society until the contemporary period.
Copyright (c) 2026 Abdul Halim, Anis Malik Thoha https://creativecommons.org/licenses/by-sa/4.0
LEGAL POLICY ON HANDLING CORRUPTION BASED ON MASLAHAH: THE PROBLEM OF DISPARITY IN THE IMPLEMENTATION OF ARTICLE 4 OF LAW OF THE REPUBLIC OF INDONESIA NUMBER 31 OF 1999
Copyright (c) 2026 Piet Yardi, Bahrul Ulum, Abdul Halim https://creativecommons.org/licenses/by-sa/4.0
ENHANCING PARAGRAPH WRITING AMONG NINTH-GRADE STUDENTS THROUGH THE COMPLETE-SENTENCE MODEL: A PRETEST–POSTTEST STUDY
This study investigated the effectiveness of the Complete‑Sentence Model in enhancing paragraph‑writing ability among ninth‑grade students at SMP Negeri 2 Sibabangun. Specifically, it aimed to (1) describe the implementation of the Complete‑Sentence Model in teaching paragraph writing, (2) measure students’ paragraph‑writing ability before and after the intervention, and (3) determine whether the model produced a statistically significant improvement. A pre‑experimental one‑group pretest–posttest design was employed. The population was all Grade IX students (N = 84); a purposive sample of 29 students from class IX C participated. Data were collected via observation checklists and writing tests. Findings show that implementation quality was rated as good (mean = 3.4). Students’ mean writing score improved markedly from 39 (pretest; fail) to 75 (posttest; good). A paired t‑test confirmed the improvement was statistically significant (t = 11.78 > tcritical = 2.05), leading to acceptance of the hypothesis. The results indicate that the Complete‑Sentence Model is an effective instructional strategy for improving paragraph‑writing ability among ninth‑grade students at the study site.
Copyright (c) 2026 Rahmadsyah Lubis, Nisrina Nurhaliza, Sri Handayani Siregar, Eni Fauziah Harahap https://creativecommons.org/licenses/by-sa/4.0
ELEVATE STUDENTS’ READING COMPREHENSION THROUGH QUESTION GENERATION SRATEGY (QGS)
The purpose of this study was to prove that the Question Generation Strategy (QGS) can develop students' reading comprehension. This research was limited in literal and inferential/interpretative understanding in descriptive texts. The researcher applied a quasi-experimental research design. The sample of this study was class VIII A as an experimental class consisted of 22 students and Vlll C as a control class of 22 students. Data collection was carried out through pre-test and post-test. The results of this study show that there is a significant increased of students’ score who were taught by using Question Generation Strategy (QGS). The increasement can be seen from the change of student qualification from previously poor to fair. Furthemore the t-count value is 5.26 while the t-table is 1.68 which means the t-count is higher than the t-table. Thus the research hypothesis is accepted. In other words, the use of the Question Generation Strategy (QGS) can develop reading comprehension of grade VIII students of SMP Negeri 7 Palu. It implies that teachers are suggested to use the Question Generation Strategy (QGS) in teaching reading comprehension, especially in the junior high school level.
Copyright (c) 2026 Delfi Papasi, Aminah Suriaman, Afrillia Anggreni https://creativecommons.org/licenses/by-sa/4.0
ANALYSIS OF THE COMPETITIVE STRATEGY OF PERCAYA DIRI TOFU FACTORY IN UTAN JAYA VILLAGE, CIPAYUNG DISTRICT, DEPOK CITY
This study aims to analyze the internal and external business environment and determine the priority competitive strategy for the Percaya Diri Tofu Factory located in Utan Jaya Village, Cipayung District, Depok City. A descriptive qualitative approach was employed using SWOT analysis as the analytical tool. The findings reveal that the company's main strength is its strong customer relationships (score 0.51), while its primary weakness is the absence of a flagship product (score 0.42). The main opportunities include a broad market share and high customer loyalty (score 0.46), whereas the major threats are intense competition and fluctuating raw material prices (score 0.22). Based on the IFE, EFE, and SWOT analyses, the recommended strategy is business development to enhance the company's competitive advantage.
Copyright (c) 2026 Mujito Mujito, Tika Kartika Asri, Eidelweijs Andririnjani Putri https://creativecommons.org/licenses/by-sa/4.0
THE INFLUENCE OF COMPETENCE, COMPENSATION, AND WORK ENVIRONMENT ON PRODUCTIVITY MEDIATED BY EMPLOYEE WORK MOTIVATION AT PT MITRA TSALASA JAYA, SOUTH TANGERANG
This study aims to analyze the influence of competence, compensation, and work environment on employee productivity through work motivation as a mediating variable at PT Mitra Tsalasa Jaya, South Tangerang. Employee productivity is a key indicator of a company’s success, which is influenced by individual capabilities, performance rewards, and a supportive work environment. This research employed a quantitative method with a survey approach. Data were collected through questionnaires distributed to 120 respondents, who are permanent employees of PT Mitra Tsalasa Jaya. The data were analyzed using path analysis to examine both direct and indirect relationships among the studied variables. The results showed that competence, compensation, and work environment have a positive and significant effect on work motivation. Furthermore, work motivation has a positive and significant effect on employee productivity. In addition, work motivation significantly mediates the influence of competence, compensation, and work environment on productivity. Therefore, the study concludes that improving employee competence, providing fair and appropriate compensation, and creating a conducive work environment can enhance employee motivation, which ultimately leads to higher productivity at PT Mitra Tsalasa Jaya.
Copyright (c) 2026 Helen Syerah https://creativecommons.org/licenses/by-sa/4.0