Akrab Juara : Jurnal Ilmu-ilmu Sosial (PISSN : 2528-5130 - EISSN : 2620-9861) is an education and knowledge journal related to social sciences for educators and education who want to express their scientific work with the nuances of learning technology and teaching in their respective scientific fields. Akrab Juara : Jurnal Ilmu-ilmu Sosial is published 4 (four) times a year, namely in February, May, August, and November. Akrab Juara : Jurnal Ilmu-ilmu Sosial has been indexed by : Recomended Tools :
Yayasan Azam Kemajuan Rantau Anak Bengkalis
FAMILY RESILIENCE IN DEVELOPMENT COMMUNICATION IN INDONESIA: A CRITICAL SYNTHESIS OF FAMILY RESILIENCE FRAMEWORK AND COMMUNICATIVE RESILIENCE
Family resilience is a strategic issue in agricultural and rural development in Indonesia, particularly amidst economic vulnerability, livelihood uncertainty, and limited access to resources. The family serves as the basic social unit that supports the sustainable well-being and adaptation of rural communities. However, development communication studies still show theoretical fragmentation and minimal attention to communication as a core mechanism of resilience. This paper aims to critically review the Family Resilience Framework (Walsh) and Communicative Resilience (Buzzanell), and compare them with Sensemaking Theory (Weick), to assess their relevance and limitations in the Indonesian development context. The review was conducted through a systematic narrative approach to Scopus-indexed journal articles that empirically apply resilience theory. The results of the study indicate that Walsh's theory effectively explains the internal adaptive capacity of families, while Buzzanell emphasizes communication as a process of negotiating meaning and identity in crisis situations. However, both theories remain inadequate in explaining power relations, structural barriers, and the institutional context of rural development. This paper offers a theoretical synthesis that integrates systemic, communicative, and sensemaking approaches to understand family resilience contextually. The research implications emphasize the importance of empirical studies based in rural communities and the design of culturally sensitive, participatory, and ethical development communication interventions.
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LEGAL IMPLICATIONS OF THE JOB CREATION LAW ON THE POSITION OF DIRECTORS IN INDIVIDUAL COMPANIES
The enactment of Law Number 6 of 2023 concerning the Stipulation of Government Regulation in Lieu of Law Number 2 of 2022 concerning Job Creation into Law (Job Creation Law) has brought fundamental changes to the concept of the Limited Liability Company (PT) legal entity in Indonesia. Significant changes occurred in Article 1 number 1 and Article 7 of Law Number 40 of 2007 concerning Limited Liability Companies (UUPT), which now introduces the concept of a Sole Proprietorship (Private Liability Company) for Micro and Small Enterprises (MSEs). Unlike the classic principle of a PT, which is a capital association and must be established by at least two individuals based on an agreement, a Sole Proprietorship allows for the establishment of a single individual through a deed of establishment. However, the Job Creation Law does not change the provisions regarding the Company's Organs, which consist of the General Meeting of Shareholders (GMS), the Board of Directors, and the Board of Commissioners, which are generally assumed to be held by different individuals. This study aims to examine and analyze the status and mechanisms of Limited Liability Company Organs in Sole Proprietorships categorized as micro and small enterprises, considering the combination of the functions of capital owner and manager within a single legal entity.
"STATE FINANCIAL/ASSET RECOVERY IN CORRUPTION AND MONEY LAUNDERING CRIMES: REORIENTING THE GOALS OF PUNISHMENT TOWARDS DOEL THEORIEN"
The escalation of corruption and money laundering cases and their loss need to be responded by reorienting the objectives of criminalizing corruption and money laundering cases towards doel theorien which emphasizes the aspect of state financial/asset recovery and restoration. By using the juridical-normative research method, the results obtained were there are three challenges faced by law enforcement in Indonesia in carrying out and optimizing state financial/asset recovery in corruption and money laundering, namely: 1) the criminalization system for corruption and money laundering tends to focus on retaliation (punitive) against the perpetrators; 2) there is complexity in technology and financial/banking systems; and 3) limited international cooperation in combating corruption and money laundering. In terms of re-orientation of the purpose of punishment towards doel theorien in corruption and money laundering, law enforcement can be carried out through two main ideas, namely 1) by optimizing the Double Track System in Corruption and Money Laundering in corruption and money laundering cases to return state assets and finances resulting from corruption and other crimes; and 2) doel theorien in corruption and money laundering is oriented towards restoration efforts, one of which is by introducing the Pre-Trial Conference in state financial/asset recovery efforts.
THE IMPACT OF RETURN ON ASSETS (ROA) AND RETURN ON EQUITY (ROE) ON STOCK PRICES: EVIDENCE FROM PT BANK RAKYAT INDONESIA (PERSERO) TBK (2014–2024)
This study investigates whether profitability explains stock price movements in a major Indonesian banking issuer, PT Bank Rakyat Indonesia (Persero) Tbk (BBRI), during 2014–2024. Motivated by mixed evidence on the value relevance of accounting performance in emerging markets, the research tests the effects of Return on Assets (ROA) and Return on Equity (ROE) on BBRI’s annual stock price. Using a quantitative design, the study analyzes annual secondary data (11 observations) compiled from audited financial statements and stock price records. Simple linear regression is used to estimate the partial effects of ROA and ROE, while multiple linear regression evaluates their joint explanatory power, with a 5% significance threshold. The partial results indicate that ROA is statistically insignificant (t = −1.341; p = 0.213; R² = 0.166) and ROE is also insignificant (t = −1.264; p = 0.238; R² = 0.151). In the multivariate model, both coefficients remain negative and insignificant, and the overall model is not significant (F = 0.838; p = 0.467), with modest explanatory power (R² = 0.173). These findings suggest that annual stock price variation in BBRI is driven primarily by factors beyond profitability, such as market sentiment and macroeconomic conditions. Practically, investors should avoid relying solely on ROA and ROE when valuing BBRI, while managers may need to complement profitability improvements with clearer market signaling. The study is limited by the small annual sample and potential omitted variables; future research should employ higher-frequency data and incorporate macro and bank-specific controls to improve inference and test non-linear effects.
THE RELATIONSHIP BETWEEN SMARTPHONE USE INTENSITY AND THE DEVELOPMENT OF CHILDREN AGED 4-6 YEARS IN KINDERGARTEN
Background: The use of smartphones among preschool children has increased along with the development of digital technology. Children aged 4–6 years are in a golden period of development, which includes gross motor skills, fine motor skills, speech and language, socialization, and independence. This study aimed to determine the relationship between the intensity of smartphone use and the development of children aged 4–6 years at TK Negeri Pembina 2 Kota Jambi. Methods: This study employed a cross-sectional design. The sampling technique used was total sampling, with 88 children who met the inclusion criteria as respondents. Data on the intensity of smartphone use were obtained through a questionnaire completed by parents, while child development was assessed using the Developmental Pre-Screening Questionnaire (KPSP). Results: Most children had a moderate level of smartphone use intensity (40.9%), and child development was predominantly in the appropriate category (53.4%). The Spearman Rank correlation test showed a correlation coefficient of r = −0.794 with a significance value of p < 0.001, indicating that H1 was accepted and H0 was rejected. These results demonstrate a strong relationship between the intensity of smartphone use and child development. Conclusion: Higher intensity of smartphone use may lead to a decrease in child development. Therefore, it is expected that schools can collaborate with parents to provide education regarding the wise use of smartphones for preschool children.
HYPNOSIS COMMUNICATION PATTERNS IN BUILDING CLIENT SELF-AWARENESS AND MENTAL HEALTH
The changes and pressures of daily life often leave people feeling bored and stressed, making it difficult to maintain a healthy mindset. Various illnesses arise from human negligence, such as not maintaining a healthy lifestyle, or are caused by viral, bacterial, and other factors that disrupt physical health. However, beyond these factors, there are also non-medical causes of bodily "illness," namely disorders arising from mental and emotional conditions, as well as the accumulation of subconscious thoughts known as psychosomatics. One method that can be used to help recover from these conditions is hypnotherapy, the application of hypnosis techniques for therapeutic purposes. This study aims to analyze communication patterns in the hypnosis process, which play a role in fostering self-awareness and improving the client's mental health. The research approach used qualitative methods through in-depth interviews, observations, and document reviews. Data were analyzed to identify effective hypnotic communication patterns that enable suggestions to be accepted by the client's subconscious mind. The results provide insight into hypnosis techniques used in therapy and communication strategies that therapists can use effectively. The client's determination to recover, maintaining a positive mindset, and maintaining mental health are crucial factors in achieving their life goals. Selecting appropriate communication techniques and strategies helps therapists determine the appropriate approach to addressing client issues. This research emphasizes the importance of therapists' sensitivity in recognizing clients' capacities and resources so that communication can improve their self-awareness and mental health.
THE INFLUENCE OF THE PRODUCT DEVELOPMENT DIVISION MANAGER'S COMMUNICATION STYLE ON THE WORK COMMUNICATION CLIMATE OF PRODUCTION EMPLOYEES AT PT HANES SUPPLY CHAIN INDONESIA
This study aims to explore how the communication style of the Product Development Division Manager influences the communication climate of production employees at PT Hanes Supply Chain Indonesia. In the context of the manufacturing industry, which is characterized by high performance targets, hierarchical structures, and intensive cross-functional coordination, leadership communication plays a crucial role in shaping the work environment and supervisor–subordinate relationships. This research adopts a qualitative case study approach. Data were collected through in-depth interviews with the manager and production employees in the Product Development Division to capture their experiences, perceptions, and interpretations of everyday communication practices. The data were analyzed using thematic analysis to identify patterns of managerial communication style and their implications for the communication climate. The findings reveal that an open, supportive, and responsive communication style contributes to a more positive communication climate, characterized by higher levels of trust, openness, and psychological safety among employees. In contrast, rigid and less empathetic communication tends to create distance and inhibit open interaction. These results highlight the strategic role of leadership communication in fostering a healthy and productive communication climate within manufacturing organizations.
EFFECTIVENESS OF IMPLEMENTATION OF DEATH INSURANCE AND WORK ACCIDENT INSURANCE POLICIES FOR FISHERMEN (Qualitative Study in Cilamaya District, Karawang Regency)
Fishermen are a group of informal sector workers who face high occupational risks, particularly the risk of work accidents and death at sea. The Indonesian government, through the Social Security Agency (BPJS Ketenagakerjaan), has implemented Death Insurance (JKM) and Work Accident Insurance (JKK) policies for fishermen as part of social protection. However, the effectiveness of these policies' implementation at the local level remains problematic. This study aims to analyze the effectiveness of the implementation of BPJS Ketenagakerjaan's JKM and JKK policies for fishermen in Cilamaya District, Karawang Regency. The study used a qualitative approach with a case study method. Data collection techniques were carried out through in-depth interviews, field observations, and documentation. Research informants included fishermen participating and non-participating in BPJS Ketenagakerjaan, village officials, and representatives of related agencies. The results show that the implementation of the JKM and JKK policies has not been fully effective, characterized by low levels of participation, limited socialization, and fishermen's lack of understanding of the program's benefits. Supporting factors for implementation include local government commitment and ease of registration procedures, while inhibiting factors include the characteristics of fishermen's work, low social security literacy, and dependence on government assistance. This study recommends strengthening policy communication strategies and synergy among stakeholders to increase the effectiveness of social protection for fishermen.
THE PERSISTENCE OF COLONIALITY IN INDONESIAN EDUCATION: A TAN MALAKA-FREIREAN READING
This article analyzes the Merdeka Curriculum and the idea of Merdeka Belajar (Independent Learning) as a contestation of the meaning of “independence” in education. The study distinguishes procedural independence in terms of flexibility of methods, differentiation, and simplification of content from substantive independence in critical pedagogy, namely liberation from oppressive power relations. The research uses literature study and conceptual-critical analysis of policy documents and the literature of Tan Malaka and Paulo Freire. The findings show that the novelty of the Merdeka Curriculum appears strong at the methodological level, but it is still vulnerable to maintaining the coloniality of education at the structural level. This vulnerability is seen in three axes: knowledge power that remains rooted in official knowledge, evaluation that maintains the function of selection and reproduces achievement hierarchies, and goal orientation that easily shifts to become instrumental and compatible with human capital logic. Paradoxically, students appear autonomous in their learning methods but remain locked into comparative measures of success. These findings confirm that curriculum reform needs to touch on epistemic structures and assessments in order for education to move towards emancipation. The Tan Malaka-Freire synthesis framework is offered to evaluate policies and formulate the conditions for substantive independence in learning practices in schools and campuses
LEGAL CERTAINTY OF TIKTOK ACCOUNTS AS DEBT GUARANTEE OBJECTS IN THE DIGITAL ECONOMY ERA
The digital era has given rise to new intangible assets, including social media accounts such as TikTok, which now hold significant economic value through monetization, endorsements, and commercial partnerships. This phenomenon triggers a legal urgency regarding the legal status of TikTok accounts as objects of property rights and their potential as loan collateral. Utilizing a normative legal research method with various approaches—statutory, conceptual, and comparative—this study examines the position of TikTok accounts under the Indonesian Civil Code (KUH Perdata) and the mechanisms for their execution as collateral. The findings indicate that, conceptually, a TikTok account is classified as an intangible movable asset that can be legally transferred through access control. Despite its potential as collateral, the lack of explicit regulation necessitates legal updates and a reform of property law in Indonesia to accommodate these digital assets.
TOEIC PREDICTION TEST AS A MEASUREMENT OF ENGLISH LANGUAGE ABILITY OF VOCATIONAL SCHOOL STUDENTS: A STUDY OF GRADE X STUDENTS OF SMKN 21 JAKARTA
This study aims to analyze the results of the TOEIC Prediction Test as a tool to measure the English language proficiency of vocational high school (SMK) students, specifically tenth-grade students of SMKN 21 Jakarta. The study used a quantitative descriptive approach with 177 students from four majors: Accounting and Institutional Finance (AKL), Retail Business (BR), Office Management and Business Services (MPLB), and Software and Game Development (PPLG). Data were obtained from the TOEIC Prediction Test results on October 17, 2025, covering Listening, Reading, and total scores. The results showed that the average TOEIC Prediction score for students fell within the basic to intermediate range, with the PPLG major achieving the highest average score compared to other majors. These findings suggest that the TOEIC Prediction Test can be used as a tool for initial mapping of vocational high school students' English language proficiency. The results are expected to serve as a basis for planning more contextual English language learning that aligns with the needs of the workplace.
THE INFLUENCE OF DIFFERENCES IN FIVE LEARNING STYLES ON EXAMINATION ANXIETY AMONG STUDENTS AT MUHAMMADIYAH SAINTEK UNIVERSITY
This quantitative study aims to compare pre-examination anxiety levels among 46 university students from various higher education institutions based on five learning style categories (Visual, Auditory, Writing, Kinesthetic, and Social). Data were collected through questionnaires and analyzed using a One-Way ANOVA. The assumption tests indicated that the data were normally distributed (Shapiro–Wilk, p = 0.092) and that variances across groups were homogeneous (Levene’s Test, p = 0.791), thereby meeting the requirements for parametric analysis. The main analysis revealed no significant differences in anxiety levels among students with the five learning styles (F(4,41) = 1.954; p = 0.120 > 0.05). Further analysis using the Tukey HSD post hoc test also confirmed the absence of significant differences across all group pairs. These findings indicate that dominant learning styles do not significantly influence students’ academic anxiety responses prior to examinations. The results suggest that educators should continue to implement varied instructional strategies and foster supportive learning environments to help all students effectively manage emotional pressure during examination periods.
THE EFFECT OF LEVERAGE AND LIQUIDITY ON STOCK RETURNS WITH COMPANY SIZE AS A MODERATION IN FINANCIAL SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN THE 2020-2023 PERIOD
The financial industry in Indonesia continues to grow through the provision of increasingly competitive investment services, opening up opportunities for companies to attract investors. This study aims to analyze the effect of leverage and liquidity on stock returns, as well as to assess whether company size strengthens this relationship. The research was conducted on non- bank financial sector companies listed on the Indonesia Stock Exchange during the period 2020–2023. A quantitative approach was used with secondary data taken from annual financial reports. The sample was determined purposively according to specific criteria, resulting in 40 observations. Data processing was performed using Eviews-13 software. Data analysis included descriptive tests, panel data regression, and moderation interaction tests (MRA). Independent variables included leverage (Debt to Equity Ratio) and liquidity (Current Ratio), with stock returns (price return) as the dependent variable, and company size (ln total assets) as the moderating variable. The results show that, both before and after MRA, leverage does not have a significant effect on stock returns (probability 0.86 & 0.56 > 0.05), and liquidity does not have a significant effect on stock returns (probability 0.12 & 0.90 > 0.05). Simultaneously, both before and after the MRA, leverage and liquidity do not have a significant effect on stock returns (probability 0.26 & 0.44 > 0.05). Furthermore, firm size does not function as a moderator in this research model, in the interaction between leverage and stock returns (probability 0.82 > 0.05), and in the interaction between liquidity and stock returns (probability 0.60 > 0.05). The coefficient of determination before MRA was 1.8% with an epsilon of 98.2%, and the coefficient of determination after MRA was 0%, indicating that the addition of moderation worsened the previous model.
TRADITIONAL COPING WITH MENTAL DISORDERS: A SUMBAWA COMMUNITY PERSPECTIVE
Mental health issues in Indonesia are increasing, but treatment is often constrained by local culture values. This study aims to describe why traditional coping strategies are chosen by the Sumbawa community in dealing with mental disorder. Using a qualitative phenomenological design, the study involved three participants in Sumbawa regency who had experience with traditional treatment, with data analyzed using the Miles and Huberman. The results identified three main thems: the understanding of mental disorder as a spiritual problem or inner disharmony (Sala ingin), treatment constraints in the form of social stigma and minimal professional service, and the communitys strogr preference for the Sandro figure as a culturally based coping strategy. Sandro is seen as having spiritual authority aligned with hereditary belifes. This coping practice is realized throught traditional ritual and herbal remedies integrate with community social support, confirming that traditional coping is an integral adaptive system shaped by local belifes and structural barriers.
IMPLEMENTATION OF THE EOQ (ECONOMIC ORDER QUANTITY) METHOD IN INVENTORY CONTROL AT BENNY'S WHOLESALE STORE
Unplanned inventory management can lead to excess stock and increased inventory costs. Based on 2024 data, Grosir Benny experienced a condition where incoming goods exceeded outgoing goods, indicating inefficient inventory control. This study aims to analyze inventory management before the implementation of the Economic Order Quantity (EOQ) method and to evaluate the effectiveness of EOQ in determining optimal order quantities. This research employs a quantitative descriptive method with instant noodle inventory as the object of study. The results show that the EOQ method produces an optimal order quantity of 24 cartons per order with 46 orders per year. The calculated safety stock is 42 cartons, and the reorder point is 49 cartons. The implementation of the EOQ method is considered more effective than the previous system, as it aligns order quantities with sales levels, reduces the risk of overstocking, and improves inventory cost efficiency.
THE EFFECT OF SALES GROWTH, LIQUIDITY AND ASSET STRUCTURE ON PT MUSTIKA RATU'S DEBT POLICY FOR THE PERIOD 2014-2023
This aim of the research is to examine the effect of sales growth, Liquidity, Structur, Asset Management on debt policy at PT Mustika Ratu Tbk from 2014 to 2023. The research method uses a multiple linear regression method. Simultaneously Sales Growth, Liquidity (Current Ratio) and Asset Structure have a significant influence on Debt Policy as evidenced by F_(count ) > F_tabel (42,044 < 2.76). The magnitude of the influence of Sales Growth, Liquidity (Current Ratio) and Asset Structure on PT Mustika Ratu's Debt Policy for 2014-2023 is 60.6% while the remaining 39.4% is explained by other causal factors not examined in this research
THE EFFECT OF SALES GROWTH, OPERATIONAL EFFICIENCY AND CAPITAL STRUCTURE ON PROFITABILITY IN THE FOOD AND BEVERAGE COMPANY PT. INDOFOOD CBP SUKSES MAKMUR TBK IN 2015-2024.
This study aims to analyze the influence of Sales Growth, Operational Efficiency, and Capital Structure on Profitability at the food and beverage company PT Indofood CBP Sukses Makmur Tbk for the period 2015–2024. The variables used in this study include Sales Growth (SG), Operational Efficiency (BOPO), Capital Structure (DER), and Profitability (ROA). The analytical method used is multiple linear regression analysis with t-tests, F-tests, and coefficient of determination (R²) using data from the company's annual financial statements. This research was conducted at PT Indofood CBP Sukses Makmur Tbk, which is listed on the Indonesia Stock Exchange, as the source of financial data. Data were obtained from the company's annual financial statements, accessed through the official Indonesia Stock Exchange website and https://www.indofoodcbp.com. The analytical tool used in this study was multiple linear regression with the help of SPSS version 29. The results showed that, partially, there was no significant effect between Sales Growth and Profitability (ROA). This is indicated by a significance value of 0.386, which is greater than 0.05 (0.386 > 0.05). Operational Efficiency partially had no significant effect on Profitability (ROA). This is indicated by a significance value of 0.695, which is greater than 0.05 (0.695 > 0.05). Capital Structure (DER) partially had a significant effect on Profitability (ROA). This is evidenced by a significance value of 0.001, which is less than 0.05 (0.001 < 0.05). Simultaneously, there was a significant effect between Sales Growth, BOPO, and DER on ROA. This is evidenced by the calculated F-value of 25.720, where the calculated F-value is greater than the F-table (25.720 > 4.76), and the significance value of 0.000, which is less than 0.05 (0.000 < 0.05). The adjusted R² value of 92.7% indicates that the variation in profitability can be explained by these three independent variables, while the remaining 7.3% is influenced by other factors outside the study.
THE EFFECT OF LEVERAGE ON PROFITABILITY WITH FIRM VALUE AS A MODERATING VARIABLE IN INVESTMENT COMPANY SUB-SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 2014-2024
This study aims to determine the Effect of Leverage on Profitability with Company Value as a Moderating Variablein Investment Company Sub Sector Companies listed on the Indonesia Stock Exchange in 2014-2024. The Dependen Variable is this Study is Profitability, the Independen Variable is Leverage while Moderation is Company Value. The pupolation in the study is 11 companies from 2014-2024. Only 1 company meet the criteria, so the data used is 10 data. The results of this study prove that partially Leverage does not have a significant effect on Profitability. Simultaneously, the Leverage and Company Value variables have a significant effect on Profitability. The Application of Company Value does not moderate Leverage on Profitability.
REL-BASED PUBLIC TRANSPORTATION COMPANY PUBLIC RELATIONS COMMUNICATION STRATEGY IN MAINTAINING IMAGE
Rail-based public transportation companies face increasing demands for service quality and communication transparency, making public relations a strategic function in maintaining corporate image. This study aims to analyze the public relations communication strategies employed by rail-based public transportation companies to sustain their corporate image in the public sphere. The research adopts a qualitative approach using a case study method, with data collected through in-depth interviews with public relations practitioners, observation of communication activities, and analysis of corporate documents and communication materials. Data analysis was conducted using an interactive model involving data reduction, data display, and conclusion drawing. The findings indicate that public relations communication strategies are implemented through systematic message planning that emphasizes information consistency, the utilization of multiple communication channels including conventional and digital media, and proactive relationship management with the media and key stakeholders. In addition, public relations plays an important role in addressing public complaints and disseminating timely and transparent information during service disruptions to maintain public trust. The study concludes that the effectiveness of maintaining corporate image is influenced not only by the frequency of communication, but also by message credibility, responsiveness of public relations practices, and the alignment of communication strategies with the characteristics and expectations of rail transportation service users.
THE INFLUENCE OF FINANCIAL LITERACY ON MSME FINANCIAL MANAGEMENT IN THE DIGITAL ERA: A CASE STUDY OF THE SUNGAI JERNIH WOMEN'S COOPERATIVE
This study aims to analyze the level of financial literacy, the financial management status of MSMEs, and the influence of financial literacy on MSME financial management in the digital era at the Sungai Jernih Women's Cooperative. This study used a quantitative approach with descriptive and verification methods. Data were collected through questionnaires distributed to 30 respondents who were cooperative members and active MSMEs. Data analysis techniques included descriptive analysis, Pearson correlation tests, and simple linear regression. The results showed that the respondents' financial literacy level was high, while MSME financial management was good. The correlation test demonstrated a strong and positive relationship between financial literacy and MSME financial management. Furthermore, the regression results proved that financial literacy had a positive and significant effect on MSME financial management in the digital era. These findings confirm that financial literacy not only plays a role in increasing knowledge but also in shaping more planned, disciplined, and sustainable financial behaviors among MSMEs. Therefore, financial literacy education programs need to be continuously developed to strengthen MSME financial management capacity.
THE INFLUENCE OF DISCIPLINE AND WORK MOTIVATION ON EMPLOYEE PERFORMANCE IN THE HUMAN RESOURCES BUREAU AND THE SECRETARIAT APPARATUS OF THE HOUSE OF REPRESENTATIVES GENERAL
In public sector organizations, employee performance is a crucial element determining the success of and the achievement of institutional goals. Attendance, discipline, and work ethusiasm are key indicators in assesing human resource effectiveness, particularly in goverment agencies. This study aims to determine the influence of discipline and work motivation on employee performance at the Bureau of Human Resources and Apparatus of the Secretariat General of the Indonesia House of Representatives. Employee performance is a crucial factor in ensuring organizational effectiveness and is influenced by the level of individual discipline and motivation in carrying out their duties. This study used a quantitative statistical approach with a survey method through the distribution of questionnaires to 80 respondents consisting of Civil Servants (PNS), Government Employees with Work Agreements (PPPK), Support System Personnel (TSP), and Pramubakti. Data analysis techniques used included validity and reliability tests, classical assumption tests, multiple linear regression, t-tests, f-tests, and coefficient of determination tests using SPSS version 27 software. The results of the analysis indicate that discipline and work motivation have a positive and significant effect on employee performance, both partially and simultaneously.
THE ESSENCE OF ALIENATION FROM THE PARK BENCH SONG WITH THE TITLE WORKER USING THE APPROACH OF KARL MARX AND FRIEDRICH ENGELS' THOUGHT
This study aims to describe the essence of alienation reflected in the song Pekerja by Bangku Taman, using Karl Marx and Friedrich Engels’ theoretical framework. Alienation in capitalism is understood as the separation of workers from the product of their labor, the production process, their own human essence, and from fellow human beings. The lyric excerpt “Morning, noon, until night / Time passes so quickly / Heat and rain unavoidable / Workers must keep moving” illustrates the exhausting routine of workers, where time flows rapidly without rest, external conditions such as heat and rain cannot be avoided, and yet workers are compelled to continue their labor. This reflects alienation from the production process, which becomes monotonous and inhuman, and alienation from the self, as workers lose opportunities to express creativity and individuality. The findings show that the song Pekerja not only portrays the social reality of the working class but also reinforces the relevance of Marx and Engels’ theory of alienation in contemporary contexts. Music functions as a powerful medium of social critique, voicing the struggles of workers while raising collective awareness of the injustices embedded in capitalist systems.
WANARA IN RAMAYANA SHADOW PLAY: REPRESENTATION OF HUMANISM, VISUAL COMMUNICATION, AND CONTEMPORARY CULTURE
This study explores the representation of Wanara characters in Javanese Wayang kulit Ramayana from the perspectives of Visual Communication Design (DKV), communication science, and humanistic values. Wanara, meaning "forest man" in Sanskrit, symbolizes loyalty, bravery, physical strength, and self-sacrifice for truth, bridging animal instincts and human virtues. The research aims to analyze how visual elements like wanda, sunggingan, and tatahan convey these traits, and their contemporary relevance in Indonesian culture. Employing qualitative methods, including visual semiotics from Peirce, Saussure, and Barthes, the study examines literature, visual documentation, and media adaptations. Findings reveal that Hanoman embodies purity and devotion, Sugriwa leadership and alliance, and Anggada transformation and courage, with these characters persisting in comics, games, and branding. The study highlights Wayang kulit's role in moral education and cultural continuity, offering practical insights for heritage preservation and theoretical contributions to semiotics in traditional arts.
VALIDITY AND PRACTICALITY TEST OF CREATIVE ADVERTISING INSPIRATION BOARD LEARNING MEDIA BASED ON GOOGLE SITES IN LEARNING ADVERTISING TEXTS IN GRADE VIII
This study aims to examine the validity and practicality of the Creative Advertising Inspiration Board learning media based on Google Sites in teaching advertising texts for eighth-grade junior high school students. The research employed a Research and Development (R&D) method using a 4D model limited to the defining, designing, and developing stages. The research subjects consisted of media experts, material experts, and eighth-grade students. Data were collected through interviews and questionnaires, while data analysis was conducted using descriptive quantitative techniques. The results showed that the media validity assessment by media experts reached 84%, categorized as very valid, while material expert validation achieved 90%, also categorized as very valid. The practicality test in a small group obtained a percentage of 80.20% with a practical category, whereas the large-group practicality test reached 86.40%, categorized as very practical. Based on these findings, the Google Sites–based Creative Advertising Inspiration Board is considered valid and practical as a supporting learning medium for advertising text instruction in junior high schools.
THE INFLUENCE OF LOCAL CULTURE ON NAMING OF FOOD AND DRINK IN ENGLISH: A CASE STUDY IN JIMBARAN VILLAGE, BADUNG REGENCY, BALI
This article analyzes the practice of naming English menus in restaurants in Jimbaran Village, Badung Regency, Bali, particularly traditional Balinese dishes. Naming food requires consideration of the cultural associations embedded in the name, its meaning and function in the source language, and the translatability of the terms in the target language. Using a qualitative research approach and an ethnographic case study, this research will analyze how cultural values ​​are reflected in English menu names in Jimbaran Village. It will also examine how culturally based traditions dialogue with the modernity of globalization in menu naming. The results show that food and beverage naming in Jimbaran Village serves not only as a means of information for tourists but also as a strategy for representing local cultural identity. Many menu names combine English elements with local Balinese terms, either through literal translation or creative adaptation, to maintain authenticity while enhancing global appeal. This naming process reflects a negotiation between traditional values ​​and the modern demands of international tourism. Furthermore, it was found that the use of English on menus is often intended to build a professional image and be easily understood by tourists, while still maintaining traces of local culture through the insertion of typical terms such as grilled fish sauce Jimbaran, fish nyat-nyat, nasi goreng teba with sambal matah, sambal uleg, Bali coffee. Thus, the naming of menus in Jimbaran demonstrates the dynamics of language and cultural hybridization that emphasizes local identity in a global context.
SEMIOTIC ANALYSIS OF THE LYRICS OF THE SONG "RUANG BARU" BY BARSENA BESTANDHI: A REPRESENTATION OF HOPE AND HEALING OF WOUNDS FROM ROLAND BARTHES' PERSPECTIVE
Music is not just entertainment, but a mass communication medium rich in signs and meanings. This study aims to analyze the denotative, connotative, and mythical meanings contained in the lyrics of Barsena Bestandhi's song "Ruang Baru" using Roland Barthes' semiotic analysis. This song, popular as the original soundtrack for the Indonesian version of the film My Annoying Brother, raises the themes of separation, acceptance, and the hope of reunion. The research method used is descriptive qualitative with an interpretive approach. The results show that: (1) Denotatively, the lyrics depict the cycle of nature (dry season, rain, rivers) as an analogy for the journey of life; (2) Connotatively, "Ruang Baru" represents a phase of post-traumatic emotional maturity, where individuals no longer view separation as an end, but rather a transition; (3) The myth constructed is the concept of "restorative destiny," where human suffering is validated as a temporary process towards eternal happiness.
IMPLEMENTATION OF A WEB-BASED TALENT ACQUISITION ADMINISTRATION INFORMATION SYSTEM AT PT GUNA GLOBAL PERSADA
PT Guna Global Persada is a company engaged in human resource management services (outsourcing). The current talent acquisition administration process is still carried out manually, with separate record-keeping using spreadsheets and non-integrated communication channels. This situation creates various problems such as difficulty tracking candidate data, data duplication, delays in updating workforce requirements, and low efficiency of the Talent Acquisition team. This research aims to implement an integrated web-based talent acquisition administration information system to improve the effectiveness, efficiency, and accuracy of data management. The system development method used is the Waterfall method, consisting of communication, planning, modeling, construction, and deployment stages. The system was designed using Unified Modeling Language (UML) modeling in the form of use case diagrams, activity diagrams, sequence diagrams, and class diagrams. The database design was carried out using Entity Relationship Diagrams (ERDs) and Logical Record Structures (LRSs). The results of the study indicate that the implemented web-based information system is capable of managing candidate data, client data, workforce requirements, selection processes, placement, and reporting in an integrated manner. This system has been proven to reduce data duplication, accelerate administrative processes, improve data accuracy, and support management decision- making. Thus, the developed system is able to improve the operational performance of the Talent Acquisition team and support the company's business processes more effectively and efficiently.
THE INFLUENCE OF COMPLAINT HANDLING, MARKETING COMMUNICATION AND TRUST ON LOYALTY (MARKETING MANAGEMENT LITERATURE REVIEW)
Literature review article on the influence of complaint handling, marketing communication and trust on customer loyalty of PT Bank BSI Sungai Penuhis a scientific article that aims to build a research hypothesis on the influence of variables to be used in further research, within the scope of Marketing Management. The method of writing this Literature Review article is the library research method, which is sourced from online media such as Google Scholar, Mendeley and other academic online media. The results of this Literature Review article are: 1) Complaint Handling affects Loyalty; 2) Marketing Communication influences Customer Loyalty; 3) Trust has an effect on Customer Loyalty; Customer. The research was carried out using quantitative methods, as well as a causal relationship research design. The research data is primary data collected through a questionnaire in the form of a google form, as well as secondary data collected by documentation techniques. Sampling was taken using a random sample, while the calculation technique used the Slovin formula so that a sample of 100 was obtained. However, only 75 respondents were willing to fill out the questionnaire. Data analysis technique using multiple regression analysis
ALPHA GENERATION'S LANGUAGE ATTITUDES IN INDONESIAN DIGITAL LITERACY PRACTICES
The rapid development of digital technology has influenced literacy practices and language use among Generation Alpha. This phenomenon affects their language attitudes toward the Indonesian language in digital spaces. This study aims to describe the language attitudes of Generation Alpha in Indonesian digital literacy practices. The research employed a descriptive qualitative method. Data were collected through observation of digital literacy activities, questionnaires, and interviews with Generation Alpha students. Data analysis involved data reduction, data display, and conclusion drawing. The findings reveal that Generation Alpha demonstrates varied language attitudes, including positive, neutral, and negative attitudes. Positive attitudes are reflected in the functional and communicative use of Indonesian, while negative attitudes appear in the excessive use of foreign languages and code-mixing. This study concludes that digital literacy plays a significant role in shaping Generation Alpha’s language attitudes, highlighting the need to strengthen digital literacy education oriented toward the preservation of the Indonesian language
THE INFLUENCE OF PRODUCT QUALITY AND PRICE ON LENOVO LAPTOP CONSUMER PURCHASE DECISIONS IN WONOMULYO DISTRICT, POLEWALI MANDAR REGENCY
The Influence of Product Quality and Price on Consumer Purchase Decisions of Lenovo Laptops in Wonomulyo District, Polewali Mandar Regency. This study aims to determine the effect of product quality and price on consumer purchasing decisions for Lenovo laptops at Kartika Cell, Wonomulyo District, Polewali Mandar Regency. The background of this research is the decline in Lenovo’s sales in Indonesia due to intense competition with other brands such as Asus, Acer, and HP. The method used was quantitative research by distributing questionnaires to 65 respondents who were consumers of Kartika Cell. The data were analyzed using multiple linear regression with the help of SPSS 24. The results showed that product quality had a positive and significant effect on purchasing decisions. In addition, the price variable also had a positive and significant effect on purchasing decisions. Consumers considered that the prices offered were in line with the quality and benefits obtained. Simultaneously, product quality and price had a significant influence with a contribution of 88.1% to purchasing decisions, while the remaining percentage was influenced by other factors not examined in this study.
REPRESENTATION OF MODERATE ISLAM IN LITERARY TEXTS BY GUS MUS AND THEIR RELEVANCE AS TEACHING MATERIALS IN HIGH SCHOOLS
This study examines the representation of moderate Islam in literary texts written by Gus Mus and its relevance as teaching materials in senior high schools. The research aims to identify forms of moderate Islamic values and analyze their suitability for literature learning at the secondary education level. This study employs a qualitative descriptive method using text analysis of selected literary works by Gus Mus and document analysis of the senior high school curriculum. The findings indicate that Gus Mus’s literary texts represent moderate Islam through values of tolerance, humanism, balance, and inclusivity. These values are relevant to support character education and strengthen religious moderation in senior high school learning contexts.
MANIFESTATION OF NATURALISM IN THE SHORT STORY MAT PISAU BY EKA KURNIAWAN
Literature is the only thing capable of depicting a social reality. Through literature, feelings can be conveyed in their entirety, including the depiction of oppression that cannot be resisted. The marginalized class is a class that is oppressed and determined. This study aims to examine determination in the short story Mat Pisau by Eka Kurniawan. This study will use the theory of The Trinity of Forces by Émile Zola. The main focus of this study is to explore how the child character, Mat Pisau, is depicted as a subject determined by internal and external factors so that he is unable to escape the shackles of oppression. The method used is descriptive qualitative with an objective approach to the text. The results of the study show that Mat Pisau's oppression is absolute and systematic, which is influenced by three main variables. First, heredity in the form of inherited poverty and negative social labels from the family. Second, the toxic social milieu (environment) at school and home that perpetuates the practice of bullying. Third, the moment (context) in the form of a violent tragedy that destroys Mat Pisau's false identity. The research findings reveal that Mat Pisau's attempt to gain existence through knife skills is merely a temporary anomaly that ultimately fails to defy the laws of naturalism. Mat Pisau represents the "subject of eternal determination" in contemporary Indonesian literature, where free will is negated by the mechanical forces of the environment. This study concludes that Kurniawan's narrative in this short story radically confirms Zolaian's view that individuals from the lowest social classes are trapped in a cycle of determinism with no escape.
REDEFINING THE ROLE OF TEACHERS IN THE DIGITAL ERA 5.0: IMPLEMENTING CREATIVE PEDAGOGY IN MUSIC ARRANGEMENT COURSES
The rapid development of artificial intelligence in music software during the Society 5.0 era has significantly transformed how students approach music arrangement. Automated features and generative systems enable students to produce sonically complex works in a short time. However, this condition also gives rise to a phenomenon known as the illusion of competence, in which convincing musical output is not necessarily accompanied by a solid understanding of underlying musical structures. This study aims to describe how the instructor's role needs to be redefined through a creative pedagogical approach in response to these changes. The research employs a descriptive qualitative method, combining literature review and classroom observation of arrangement learning supported by music software. The findings indicate that instructors can no longer function merely as technical trainers. Instead, they need to act as post-algorithmic aesthetic validators, guiding students to reflect on and justify their musical decisions. The study highlights that integrating AI into music education may accelerate sound production while simultaneously shortening the development of musical reasoning, if not balanced by critical pedagogical intervention. Redefining the instructor’s role, therefore, becomes essential to ensure that arrangement learning cultivates musical awareness rather than merely operational proficiency with digital systems.
REVISITING TRADITIONAL LINGUISTIC SCHOOLS
This study aims to reexamine the historical and intellectual development of the traditional linguistic school and its contribution to the emergence of modern linguistics. Employing a systematic literature review method, data were collected from classical linguistic monographs, peer-reviewed journal articles, and published academic lecture notes. The analysis was conducted through a descriptive-chronological approach by comparing the ideas of major figures from the Greek and Roman periods, the Middle Ages, and the Renaissance, leading to the pre-structuralist era. In addition, this research investigates linguistic traditions in the Eastern world—particularly India and the Arab sphere—as a comparative perspective to Western scholarship. The findings indicate that traditional linguistics is predominantly prescriptive, centered on word-class classification, and foundational to subsequent linguistic theories.
THE EFFECT OF WORK MOTIVATION, ORGANIZATIONAL CULTURE AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE AT CV ANDI OFFSET YOGYAKARTA
This research is entitled the influence of work motivation, organizational culture and work environment on employee performance at CV. Andi Offset Yogyakarta. The purpose of this research is to determine whether work motivation, organizational culture, and work environment have a partial and simultaneous effect on employee performance. In this study, the author used primary and secondary data. The sampling method used is Simple Random Sampling with a sample of 100 respondents. The analytical tools used include validity and reliability tests, percentage analysis, classical assumption tests (normality test, multicollinearity test, and heteroscedasticity test), simple regression test, t-test, F-test, and coefficient of determination test (R2). Based on the analysis results conducted, it indicates that partially work motivation has a significant effect on employee performance, organizational culture has a significant effect on employee performance, and work environment has a significant effect on employee performance.
THE IMPACT OF PERTAMINA'S FUEL PRICE INCREASE ON COMPETITORS' COMPETITION STRATEGIES AND MARKET POSITIONS IN THE ENERGY INDUSTRY
Private companies selling fuel at higher prices than Pertamina may face lower competitive pressure, as the price gap with Pertamina's products narrows. The objective of this research is to determine the impact of Pertamina's fuel price increase on the competitive strategies implemented by competitors in the energy industry, the changes in market positions of competitors after the price increase, and the challenges faced by energy companies in responding to this change. This study employs a qualitative descriptive method. The findings indicate that energy companies must continuously innovate and adapt to remain competitive in an economically dynamic environment. With the right strategies, competitors can maintain their market position and provide more sustainable energy solutions for society.
THE EFFECT OF EXPERIENTIAL MARKETING AND SERVICE QUALITY ON CUSTOMER SATISFACTION WITH LOYALTY AS AN INTERVENING VARIABLE AT BENING'S CLINIC, SUNGAI PENUH CITY
This study aims to determine how the influence of Experiential Marketing and Service Quality on Consumer Satisfaction with Loyalty as an Intervening Variable at Bening's Clinic, Sungai Penuh City, both directly and indirectly. The population in this study were all consumers who visited Bening's Clinic, Sungai Penuh City. The sample for this study amounted to 80 respondents with a technique through distributing questionnaires Based on the results of the analysis and previous discussions, the following can be concluded There is no significant positive influence between the experiential marketing variable and consumer satisfaction directly, there is a significant positive influence between the service quality variable on consumer satisfaction directly, There is a significant positive influence between the Consumer Loyalty variable on Consumer Satisfaction directly, There is a significant positive influence between the Experiential Marketing variable on Consumer Loyalty directly, there is a significant positive influence between the Service Quality variable on Consumer Loyalty directly, the direct influence is small -0.008 and the indirect influence is 0.178, it means that indirectly Experiential Marketing through Consumer Satisfaction has a significant effect on loyalty, the direct influence is 0.291 and the indirect influence is 0.273, it means that indirectly Service Quality through Consumer Satisfaction does not have a significant effect on loyalty..
THE RELATIONSHIP BETWEEN TIKTOK VIEWING INTENSITY AND STUDENTS' LEARNING CONCENTRATION
The development of social media, particularly TikTok, has become part of students' daily lives and has the potential to impact the learning process. This study aims to determine the relationship between TikTok viewing intensity and students' learning concentration. This study used a quantitative method with a correlational approach. Data were obtained from 51 respondents via questionnaire and analyzed using a Pearson correlation test using RStudio software. The analysis results showed a correlation coefficient of r = 0.121 with a significance value of p = 0.397 (p > 0.05). These results indicate that the relationship between TikTok viewing intensity and students' learning concentration is very weak and insignificant. Therefore, it can be concluded that TikTok viewing intensity does not have a significant relationship with students' learning concentration.
MAPPING STUDENT LEVELS USING THE COMMON EUROPEAN FRAMEWORK OF REFERENCE FOR LANGUAGES (CEFR) AS A FIRST STEP IN DEVELOPING ENGLISH LANGUAGE MATERIALS
English language instructors regularly encounter difficulties teaching ESP (English for Specific Purposes) classes in higher education since they must instruct students with various skill levels. Lecturers in this topic are needed to produce appropriate and targeted teaching materials adapted to the students' study program backgrounds. In addition to variations in majors, unclear proficiency level requirements frequently result in materials that are out of step with students' actual aptitudes. The aim of this article is to describe how the Common European Framework of Reference for Languages (CEFR) is used to map student competency levels in order to create ESP materials. In order to determine skill level mapping in creating materials, this study used a descriptive-reflective methodology that involved classroom observations, documentation of CEFR test results, and teaching practice. The results show that CEFR-based level mapping helps instructors create learning objectives, choose text kinds, and create instructional materials that are suitable for students' skill levels. Material development becomes more targeted, practical, and efficient with well-defined level criteria. As a level mapping tool, the CEFR is essential to raising the standard of ESP learning creation and implementation in higher education.
AIZA LANGUAGE BEHAVIOR IN DAILY LIFE (PSYCHOLINGUISTIC STUDY)
This study aims to describe and analyze the language behavior of a child named Aiza in her daily activities from a psycholinguistic perspective. The focus of the study includes word choice, sentence structure patterns, speaking style, and the contexts of language use when Aiza interacts with her parents, peers, and when engaging in self-talk. This research employs a qualitative approach using a case study method. Data were collected through direct observation, informal interviews with the parents, and documentation in the form of field notes and recordings of the child’s utterances. Data analysis was conducted descriptively through the stages of data reduction, data presentation, and conclusion drawing. The results of the study indicate that Aiza’s language behavior reflects a comprehensive language development, encompassing pragmatic, syntactic, and cognitive aspects. She is able to adjust her vocabulary, construct both simple and compound sentences, and modulate her speaking style according to the context, including when speaking to herself. This pattern underscores language as a tool for thinking and cognitive mediation in line with Vygotsky’s theory, particularly the concepts of ZPD and scaffolding, with social interactions with parents, siblings, and the surrounding environment enriching her vocabulary, sentence structure, and pragmatic abilities.
BRANDING STRATEGY FOR RELIGIOUS DIVERSITY TOURISM VILLAGES BASED ON LOCAL WISDOM
Religious diversity is an important social capital in the development of tourism villages based on social and cultural values. Pulo Geulis Village in Bogor City, West Java, is known as a multi-ethnic and multi-religious area with a long history of tolerance practices in the daily lives of its residents. This article aims to analyze the branding strategy of the Religious Diversity Tolerance Tourism Village in Pulo Geulis Village, based on local wisdom, as an effort to build an inclusive and sustainable tourism destination identity. This research uses a qualitative approach with a case study method. Data collection was conducted through in-depth interviews with tourism village managers, religious leaders, community leaders, and local residents, as well as participant observation and analysis of tourism promotion documents. The results show that the branding strategy of Pulo Geulis Village is built through strengthening local historical narratives, cross-ethnic cultural symbols, practices of social tolerance among diverse communities, and participatory communication that actively involves the community in the tourism planning and promotion process. Branding tolerance is not only represented by visual and verbal promotional messages, but is also manifested as a social practice that lives in public spaces, tourism activities, and daily community interactions. These findings demonstrate that local wisdom plays a key role in building authentic, inclusive, and competitive tourism village branding. This study contributes to the development of community-based tourism communication studies and the strengthening of tolerance values ​​in sustainable tourism development in urban areas.
TRACES OF AESTHETIC LANGUAGE IN THE LYRICS OF RIO SATRIO'S ALBUM CERITA DAUN DAN BUMI
This study examines the use of stylistic elements in the lyrics of Akun Daun dan Bumi, an album by Rio Satrio, which reflects poetic expressions of human emotions through natural imagery. The purpose of this research is to describe the forms and functions of figurative language, diction, and imagery in constructing meaning and aesthetic value in the song lyrics. This research employs a qualitative descriptive method with a stylistic approach. The data source consists of eight song lyrics from the album Daun dan Bumi Stories. Data were collected through documentation and close reading techniques, while data analysis was conducted by identifying, classifying, and interpreting figurative language, diction, and imagery based on stylistic theory. The results show that the lyrics dominantly employ personification, metaphor, and simile as forms of figurative language, which function to animate natural elements as representations of human feelings. The diction used is predominantly connotative, simple, and poetic, strengthening the emotional atmosphere of the lyrics. Meanwhile, visual, auditory, and emotional imagery play an essential role in enhancing the imaginative experience of listeners. Overall, the integration of figurative language, diction, and imagery contributes significantly to the depth of meaning and aesthetic quality of the album's lyrics.
DYSPHEMIA COMMENTS ON JOKO WIDODO'S X-ACCOUNT : FORM, FUNCTION AND IMPACT ON DIGITAL POLITICAL DISCOURSE
This study aims to analyze the form, function, and impact of dysphemia in the comments section of Joko Widodo's X account, the 7th former President of Indonesia. Dysphemia, as a form of coarse or derogatory language, is often used by netizens in political discussions on social media, especially X. This study uses a qualitative approach with thematic analysis to identify patterns of dysphemia that emerge, understand the purpose of its use, and evaluate its impact on digital political dynamics. Data was collected through documentation of comments on Joko Widodo's active X account, particularly those discussing the issue of “Jokowi's fake diploma.” The results show that dysphemia appears in the form of words and phrases that can be classified based on Allan & Burridge's (2006) theory. The forms of dysphemia found consist of: 1). Metaphors, 2). Understatement, 3). Hyperbole, 4). Flippancy, 5). Jargon, 6). Part-whole and one-for-one substitutions, and 7). Abbreviations. Meanwhile, the functions of dysphemia found in the comments section of Jokowi's X account include: 1). to insult, 2). to offend, 3). to express and represent something or a condition that is very bad, 4). to emphasize, 5). to show anger, and 6). to describe the identity of a group.
FRAUD ANALYSIS USING THE BENEISH RATIO INDEX METHOD IN MINING SUB-SECTOR COMPANIES LISTED ON THE IDX IN 2020 – 2025
This study aims to detect indications of financial statement fraud in mining sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2025 period using the Beneish Ratio Index (Beneish M-Score). This study employs a descriptive quantitative approach utilizing secondary data in the form of the companies' annual financial reports. The analysis is conducted by calculating eight Beneish ratios: the Days Sales in Receivables Index (DSRI), Gross Margin Index (GMI), Asset Quality Index (AQI), Sales Growth Index (SGI), Depreciation Index (DEPI), Sales General and Administrative Expenses Index (SGAI), Leverage Index (LVGI), and Total Accruals to Total Assets (TATA), to classify companies into non-manipulators, gray companies, and manipulators. The results indicate that not all mining sub-sector companies fell into the non-manipulators category during the observation period. Several companies were identified as manipulators or gray companies in certain years, indicating the potential for less than fair presentation of financial statements. The DSRI, GMI, AQI, and SGI ratios were the most sensitive indicators in detecting potential manipulation. These findings confirm that the Beneish M-Score method is effective as an early warning system, but cannot be used as definitive evidence of fraud. This research is expected to contribute to the development of accounting literature and provide consideration for auditors, regulators, and investors in improving the quality of transparency and accountability of financial reporting in the mining sector.
IMPLEMENTATION OF LOCAL AREA NETWORK SECURITY USING THE SITE ACCESS BLOCKING METHOD ON LAYER 7 PROTOCOL MIKROTIK RB 941-2ND
Computer networks are a highly sought-after service today. A computer network is a connection that allows two or more devices to physically or logically communicate with each other to exchange data and information. Managing a local area network (LAN) is one alternative solution to this problem to achieve optimal service. A key consideration in managing a local area network is network security, which involves regulating and restricting user access to websites. This aims to improve security and prevent network access from heavy traffic, caused by unproductive website access during work hours, excessive bandwidth usage, and the threat of cyberattacks. One network device that has features for implementing or activating computer network security is the MikroTik router. MikroTik firewalls contain Layer 7 Protocols, which contain parameters such as protocol, destination port, source port, and content. If traffic separation is not possible, we can consider using the Layer 7 Protocol or L7-protocol feature.
TRANSITION FROM SAK ETAP TO SAK PRIVATE ENTITIES (SAK EP) AND PREPARATION OF FIRST-TIME CONSOLIDATED FINANCIAL STATEMENTS IN NON-PROFIT ENTITIES WITH GROUP STRUCTURE (CASE STUDY ON ABC FOUNDATION AND SUBSIDIARIES)
This study analyzes the transition from Financial Accounting Standards for Entities without Public Accountability (SAK ETAP) to Financial Accounting Standards for Private Entities (SAK EP) and its implications for the first-time preparation of consolidated financial statements at Yayasan ABC. Following the termination of SAK ETAP in 2024, management adopted SAK EP in 2025 and designated 1 January 2024 as the transition date to ensure comparability between reporting periods in accordance with transitional provisions issued by the Indonesian Institute of Accountants. This research employs a qualitative case study approach. Data were obtained through document analysis, semi-structured interviews, and observation of the financial reporting process to examine adjustments to accounting policies, preparation of opening balances, and the establishment of consolidation procedures. The findings indicate that the transition required retrospective adjustments affecting financial instruments, impairment of receivables, deferred tax recognition, and actuarial gains and losses recognized in other comprehensive income. These adjustments directly affected the opening net assets as of 1 January 2024. Furthermore, the mandatory requirement to prepare consolidated financial statements under SAK EP resulted in significant structural changes in financial reporting, including harmonization of accounting policies, alignment of chart of accounts, elimination of intercompany transactions, and reconciliation between nonprofit and profit-oriented reporting frameworks. This study demonstrates that the adoption of SAK EP in entities with subsidiary structures involves not only technical accounting adjustments but also systemic and organizational restructuring of financial reporting processes. The findings provide empirical evidence and practical guidance for foundations and private entities undergoing similar transitions while initiating consolidated financial reporting.