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
THE INFLUENCE OF LEADERSHIP STYLE AND ORGANIZATIONAL CULTURE ON EMPLOYEE JOB SATISFACTION AT THE SECRETARIAT OF THE SOUTH JAKARTA CITY ADMINISTRATION
In the era of intense global competition, organizations are increasingly required to adapt, innovate, and improve internal condition, including the creation of a conducive work environment that enhances employee comfort and motivation. This study aims to invatigate the influence of leadership style and organization culture on employee job satisfaction within Sekretariat Kota Administarsi Jakarta Selatan. Utilizing a quantitative research approach, data were collected through a survey involving 35 respondents. The data analysis was conducted using statistical software SPSS (Version 25). The result of the F-test showed a significance value of 0,000 < 0,05, indicating that leadership style and organizational culture have a statistically significant effect on job satisfaction. Therefore, the research confirms that both variables play an important role in shaping employee satisfaction levels and hypothesis H3 is accepted. These finding emphasize the importance of effective leadership and a supportive organizational culture in enhancing workplace satisfaction
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SAFETY TALK COMMUNICATION STRATEGY AT PT. COALINDO ADHI PERKASA
Work safety is a crucial aspect in the mining industry due to the high risks of accidents that may occur. PT. Coalindo Adhi Perkasa, as a mining company, is committed to creating a safe working environment through various efforts, one of which is the regular implementation of safety talk. This study aims to describe the communication strategies applied in conducting safety talk at PT. Coalindo Adhi Perkasa and how these strategies are implemented. The research uses a qualitative method with a case study approach, where data are collected through in-depth interviews with management and employees, direct observation during the sessions, and documentation review related to the materials and communication processes. The findings reveal that the communication strategy in safety talk at PT. Coalindo Adhi Perkasa emphasizes an interactive approach that encourages active employee participation, the use of simple language, and the utilization of visual media and real-life case examples relevant to daily work. Furthermore, full support from management and the consistency of safety talk implementation are important factors in executing the communication strategy. Adaptive and innovative communication strategies were also found to tailor the material according to the needs and conditions on site, thus helping to build a strong safety culture within the workplace.
THE EFFECTIVENESS OF WHATSAPP GROUPS AS A COMMUNICATION MEDIA IN THE DIVISION OF WORK AT PT. SATUNADA
This study aims to analyze the utilization of WhatsApp as an organizational communication medium for work distribution at PT. Satunada. WhatsApp was chosen due to its practical features, cost efficiency, and accessibility to all employee levels. This research employed a descriptive qualitative approach through in-depth interviews with key informants, including the manager, administrative staff, and field operators at PT. Satunada. The findings revealed that WhatsApp plays a significant role in accelerating information delivery, facilitating cross-division coordination, and supporting real-time documentation of work distribution. The group feature in WhatsApp enables all team members to receive messages simultaneously, thereby reducing the risk of miscommunication and enhancing transparency in task assignments. Nevertheless, the study identified challenges such as potential disruption of employees’ rest time due to messages sent outside working hours, as well as the blending of personal and work-related messages. Therefore, it is recommended that the company establish clear and structured digital communication policies to optimize WhatsApp usage without creating additional psychological burdens for employees.
ANALYSIS OF WHATSAPP USE IN IMPROVING THE QUALITY OF ADMINISTRATIVE PROCUREMENT DOCUMENT PROCESSING SERVICES AT PT MITRA MANDIRI INFORMATIKA
PT Mitra Mandiri Informatika is a company engaged in the field of Information Technology, specializing in electronic procurement, cybersecurity, IT infrastructure, and software. This study aims to analyze the use of the WhatsApp application in improving the quality of administrative procurement document services at PT Mitra Mandiri Informatika. WhatsApp was chosen due to its ability to facilitate fast, efficient, and accurate communication, both in verbal and written forms. This research uses a qualitative approach with data collection techniques including observation, interviews, and documentation. The results of the study show that the use of WhatsApp provides positive benefits in supporting service processes, particularly in terms of ease of communication, speed of information delivery, cost efficiency, information accuracy, as well as enhancing satisfaction and responsiveness in completing administrative documents. WhatsApp has proven to be an effective and efficient communication tool in improving the quality of procurement administrative services within the company.
IMPLEMENTATION OF PT MEDIA MADANI ULTIMA'S COMPANY PROFILE AS AN INFORMATION MEDIA FOR THE EXTERNAL PUBLIC
In today's digital era, the rapid advancement of communication and information technology compels business actors to stay ahead in order to remain relevant and competitive. This study employs a descriptive qualitative method, combining interviews, observations, and documentation to gather data. The implementation of a company profile serves as a strategic tool to communicate the existence and operational dynamics of PT. Media Madani Ultima to the external public. Through this initiative, the company aims to enhance public awareness and foster greater trust among the wider community. The author hopes that the company profile will effectively convey essential information about the company’s work systems and services offered to external stakeholders. Upholding professionalism, loyalty, and integrity, PT. Media Madani Ultima is committed to becoming a trusted source of information for the public, contributing to national development and the advancement of the company.
THE INFLUENCE OF PRICE ON INSTO COOL PRODUCT PURCHASE DECISIONS AT PT PHARMA HEALTH CARE JAKARTA
The economy is growing rapidly, leading to intense competition in all areas of life. One example of competition in the eye drop industry is the presence of Cool Eye Drops. The wide variety of eye drop products available on the market at various price points can influence consumer purchasing decisions. Consumer purchasing decisions are an important factor in determining the existence of a company. When making purchasing decisions, the first thing consumers usually consider when choosing a product is the price of the product. The sampling technique in this study used validity testing with factor analysis, reliability testing with the Cronbach's alpha method, correlation coefficient testing, determination coefficient testing, and simple linear regression testing. The test and analysis results in this study prove that the correlation coefficient value is 0.838 and the coefficient of determination value is 0.702. then the simple linear regression value of the price variable is positive, it is known that the price constant value is 0.932 units of the price variable will affect the purchase decision by 0.932, assuming that other variables are not studied in this research.
INTERPERSONAL COMMUNICATION STRATEGY OF THE DASAWISMA TEAM IN IMPROVING MOTHER AND CHILD PARTICIPATION IN THE POSYANDU PROGRAM IN RW.08, PALMERAH VILLAGE
The low level of community participation, particularly among mothers and children, in Posyandu activities has become a challenge in improving the quality of community-based health services. This study aims to analyze the interpersonal communication strategies employed by the Dasawisma Team of RW.08 Palmerah in enhancing community participation in Posyandu programs. The research applied a descriptive qualitative method, utilizing in-depth interviews with Dasawisma cadres, active and less active housewives, and triangulation with a communication expert. The findings reveal that interpersonal communication was carried out with empathy, warmth, and adaptation to the social and psychological conditions of the residents. The strategies combined verbal, nonverbal, empathic, and assertive communication, both through face-to-face interactions and digital media. These approaches effectively fostered emotional closeness, strengthened trust, and encouraged active participation of residents. The novelty of this research lies in the finding that the sustainable integration of interpersonal communication, along with adjustments to residents’ characteristics, can not only enhance participation but also reinforce social solidarity within the community.
ANALYSIS OF THE IMPLEMENTATION OF NON-PROFIT ORGANIZATION FINANCIAL REPORTS BASED ON PSAK NO. 45 AT THE PUNDI AMAL PEDULI KASI FOUNDATION
The implementation of Financial Accounting Standards (PSAK) plays a crucial role in the preparation of financial statements for non-profit organizations, including foundations. This study aims to analyze the application of financial reporting for non-profit organizations based on PSAK No. 45 at the Yayasan Pundi Amal Peduli Kasih. The results of this research are expected to serve as a reference for the foundation in preparing accountable and transparent financial statements in accordance with the applicable standards in Indonesia. This study employs a qualitative approach using secondary data obtained from the foundation’s financial statements. The financial management process of the foundation involves collecting funds from donors who contribute without expecting any financial return. The analysis shows that the accounting system applied records the receipt and disbursement of funds, which are subsequently summarized to prepare monthly financial reports. The findings indicate that the foundation’s financial statements remain relatively simple and have not yet fully complied with PSAK No. 45 on the financial reporting of non-profit organizations. Therefore, improvements are needed in the application of accounting standards to ensure that the foundation’s financial statements are presented more transparently and in accordance with generally accepted accounting principles.
APPLICATION OF THE BERT MODEL IN MEASURING USER PERCEPTION OF THE MAGIC INVESTMENT APPLICATION ON THE GOOGLE PLAY STORE
Investment is one of the most effective ways to achieve long-term financial gains. Nowadays, numerous digital platforms offer investment services, including the Ajaib application. The growing public interest in investing has been driven by influencers and online advertisements, yet it has also led to the rise of fraudulent schemes and fake investment platforms. Therefore, evaluating user satisfaction through sentiment analysis of application reviews becomes essential. This study aims to analyze user sentiments toward the Ajaib investment application based on reviews collected from the Google Play Store. The dataset consists of Indonesian-language reviews from the period 2019–2024, processed using Google Colab and the BERT (Bidirectional Encoder Representations from Transformers) algorithm. The classification results yielded 1,393 reviews, comprising 696 positive and 697 negative sentiments, indicating that negative opinions were slightly more dominant. The model achieved an accuracy of 85%, F1-score of 85%, recall of 85%, and precision of 87%, demonstrating that the BERT algorithm performs effectively in sentiment analysis for investment-related applications.
COMMUNICATION STYLES ANALYSIS OF THE HOST ON EDUCATIONAL YOUTUBE CHANNEL FOR TODLER AND CHILDREN "KINDERFLIX"
The rapid development of digital communication technology has encouraged the emergence of interactive learning media such as YouTube, which is increasingly used for early childhood education. One of the educational channels, Kinderflix, combines educational and entertainment elements (edutainment) through an expressive and engaging host. In this context, communication style plays a crucial role in delivering messages effectively to young audiences. This study aims to analyze the communication style of the host on the Kinderflix YouTube channel by applying Mead and Blumer’s Symbolic Interactionism theory and Norton’s communicator style framework. The research employs a descriptive qualitative method using purposively selected data from Kinderflix videos, verbal transcripts, and nonverbal observation notes based on educational relevance and interactivity. The findings reveal that the Kinderflix host applies three main communication styles: assertive, responsive, and attentive (child-centered). The assertive style is used to give clear directions, the responsive style builds emotional connection through empathy and praise, while the attentive style adapts language, tone, and gestures to children’s developmental characteristics. The synergy of these styles creates an interactive, engaging, and effective communication pattern that enhances understanding and learning motivation among early childhood audiences.
GRADE 10 STUDENTS' DIFFICULTIES IN CLASSIFYING LIVING THINGS USING DETERMINATION KEYS AT SMAN 1 RANTAU SELATAN
Biology learning is often considered as a difficult material to understand by students, especially because of the many Latin terms and complex concepts. One of the challenging materials is Biodiversity, especially in determining the classification of living things using the determination key. This study aims to identify difficulties experienced by grade X students at SMAN 1 Rantau Selatan in using the determination key to classify living things. Based on the results of observations and interviews with teachers and students, it was found that students had difficulty in understanding the basic concepts of biodiversity, scientific terms, and how to use the determination key. Learning methods that are more theoretical and less involved in practical activities are the main factors causing this difficulty. Students want more field activities or direct observations that can help them understand the material more contextually. For this reason, this study suggests that biology learning involves more practical activities and direct observations of real objects and deepens students' understanding of scientific terms and Latin. With a more practical approach, it is hoped that students can more easily understand the material on biodiversity.
LAND REGISTRATION IN URBAN AREAS (URBAN LAND REGISTRY): SPECIAL CHALLENGES OF LAND REGISTRATION IN SURABAYA CITY
Land registration is a strategic step in ensuring legal certainty over property rights in the Republic of Indonesia. However, in large, densely populated cities like Surabaya, this process faces complex challenges. This article examines specific issues in urban land registration, including abandoned land and squatter settlements. The research uses empirical juridical methods to examine the gap between regulations and implementation on the ground. The study reveals that low public participation, overlapping ownership, and weak law enforcement are key obstacles, alongside socio-economic issues such as squatter urbanization. This article recommends a participatory approach, reformulation of local regulations, and integration of land and housing policies as solutions.
THE USE OF LEARNING VIDEO MEDIA TO INCREASE STUDENT LEARNING INTEREST IN BIOLOGY SCIENCE LESSONS AT SMP NEGERI 3 MERBAU
Low student interest in learning is a common problem that occurs in schools. The problem of low student interest in learning also occurs in SMP Negeri 3 Merbau in Biology Science learning,especially in Cell material. The main cause oflowstudent interest in learning is because students cannot see the shape of the cell structure directly so that they find it difficult to understand the abstract conceptsof cell material. This study uses a descriptive method, describing the state of a research object with facts that appear to be true. The data collection techniqueused in this study was direct interviews with research instruments in the form of interview sheets. Other factors that cause low student interest in learning Biology Science learning are the difficulty of students to focus during learning, low student memory skills, and lack of tools for the learning process. The use of video as a learning medium is a solution to solve the problems that occur. This is because videolearningmediaprovidesmanybenefitstobothstudentsandteachers, namely video teaching media increases student interest in learning, students are enthusiastic in listening to the material presented. With learning using videos, students can remember the material longer and their curiosity also increases.
MEET NITE LIVE NEWS ANALYSIS ON NEWS COMPLETENESS VIA TIKTOK SOCIAL MEDIA
The increasingly rapid development of information technology has encouraged media outlets to adapt their news presentation. One way to do this is through the use of TikTok, which now serves not only as entertainment but also as a means of information. The Meet Nite Live news program broadcast by Metro TV was also uploaded via the official @MetroTV account on TikTok in short video format. This study aims to analyze the completeness of the news based on the 5W+1H elements and assess the effectiveness of information delivery via TikTok. The news delivered is based on gatekeepimg, agenda setting and journalism theory regarding news completeness. The research method used was descriptive qualitative and constructive paradgm, with data collection through observation and documentation of Meet Nite Live video content from April to June 2025. The results showed that most of the news presented met the 5W+1H elements, although some news items were incomplete in their information delivery. In general, the short video format on TikTok has proven effective in attracting audience attention, making Meet Nite Live a potential alternative medium for information delivery in the digital age.
INSTAGRAM SOCIAL MEDIA COMMUNICATION STRATEGY IN MOTORCYCLE SALES MARKETING THROUGH ADIRA FINANCE LEASING
This research is motivated by the rapid development of social media that changes marketing communication patterns, including in the motor vehicle financing industry. Adira Finance, one of the largest leasing companies in Indonesia, utilizes the Instagram account @adirafinance to introduce motorcycle financing products to digital consumers. The purpose of this study is to analyze the communication strategies applied to Instagram content and measure their effectiveness based on the AIDA (Attention, Interest, Desire, Action) theory. The study used a descriptive qualitative approach with data collection through in-depth interviews, content observation, and social media archive documentation, which was then validated by data triangulation. The results show that Adira Finance's communication strategy is regularly structured through creative visual content, educational captions, customer testimonials, low installment promotions, and clear calls to action (CTAs). The use of interactive Instagram features such as reels, stories, polls, and direct messages has been proven to increase engagement and expand the reach of messages. The selection of broadcast hours and segmentation of the productive age audience also strengthen the strategy's effectiveness. In conclusion, Instagram-based marketing communications are effective in increasing interest, building trust, and encouraging real consumer action towards motorcycle financing services.
THE ROLE OF ELECTRONIC CITY'S PERSUASIVE COMMUNICATION TO INCREASE SALES: A CASE STUDY OF THE KOTA KASABLANKA BRANCH
The retail industry plays a crucial role in Indonesia’s economy, contributing significantly to the Gross Domestic Product (GDP). The COVID-19 pandemic has shifted consumer behavior, marked by the increase in online shopping activities, declining purchasing power, and the need for retailers to adapt their business strategies. This condition requires companies to develop communication strategies that are not only informative but also persuasive, in order to build trust, foster loyalty, and influence purchasing decisions. Electronic City, as one of the largest modern electronic retail companies in Indonesia, faces challenges from the rapid growth of e-commerce and marketplaces that offer more competitive prices. To address these challenges, Electronic City implemented an omnichannel strategy by combining physical stores with digital platforms, supported by persuasive communication efforts such as product consultation services, the “shop safely from home” campaign, and promotional programs like 0% installment. This study aims to examine the role of persuasive communication in Electronic City’s efforts to increase sales, with a particular focus on its Kota Kasablanka branch. This research employs a descriptive qualitative method with a case study approach. Data were collected through interviews, observations, and documentation related to Electronic City’s communication strategies. The findings are expected to provide theoretical contributions to the study of marketing communication as well as practical recommendations for retail businesses in designing effective persuasive communication strategies in the digital era.
JOURNALISTIC LANGUAGE AS A FRAMING TOOL: ANALYSIS OF IMMANUEL EBENEZER’S REPORTS ON KOMPAS.COM AND TEMPO.CO
This study examines differences in meaning construction within online news reports of the Corruption Eradication Commission (KPK) sting operation against Deputy Minister of Manpower Immanuel Ebenezer in August 2025. The case illustrates how media framing shapes public interpretation of legal and political events. The research focuses on how Kompas.com and Tempo.co framed the incident and how these differences reflect each outlet’s ideological orientation in constructing social reality. Using a qualitative approach and the Pan & Kosicki framing model, which analyzes syntax, script, thematic, and rhetorical structures. This study analyzes 16 news articles published by Kompas.com and Tempo.co between August 21-30, 2025. Articles were selected based on their relevance and representativeness of the issue’s framing patterns. The findings indicate that Kompas.com adopts a moral-political frame emphasizing legitimacy and the ethical crisis of power, while Tempo.co employs a legal-formal frame highlighting rationality and institutional accountability. These framing contrasts reveal distinct orientations in defining the meaning of corruption and authority. The study concludes that media framing operates as an ideological mechanism that not only reports events but also constructs interpretive frameworks guiding public understanding of the relationship between law, politics, and morality in Indonesia’s public discourse.
MSMES' PERCEPTIONS OF THE DEVELOPMENT OF THE PADANG-PEKANBARU TOLL ROAD (PAYAKUMBUH-PANGKALAN SECTION)
It is hoped that the Padang - Pekanbaru Toll Road can boost economic growth in the surrounding area and can support achieving economic growth of 7% in the next years and economic growth in developing regional potential and Micro, Small and Medium Enterprises (MSMEs). In particular, West Sumatra province has a lot of MSMEs, so it is hoped that this can improve the welfare of MSMEs. However, with the construction of the Padang-Pekanbaru Toll Road, will the marketing strategy of MSMEs change in the future? So this research aims to see how MSMEs, especially Sanjai MSMEs in Payakumbuh City, perceive the toll road construction. The research method is quantitative descriptive with saturated sampling techniques. The results of this research are that Sanjai MSMEs in Payakumbuh City perceive that there will certainly be a positive impact in the form of less congestion and easy access to connectivity between cities, while the negative impact of the existence of toll roads will make people prefer to use toll roads rather than inner city roads, which can cause Sanja MSMEs to experience the decline in sales is even feared that they could lose market share.
A COMPARATIVE STUDY OF E-RECRUITMENT EFFECTIVENESS: TIME AND COST EFFICIENCY ANALYSIS AT PT CIPTA MULIA ADINUGRAHA
The purpose of this study focuses on a comparative analysis of the effectiveness of online recruitment (e-recruitment) implementation at PT Cipta Mulia Adinugraha (CMA) by comparing the key metrics of Time-to-Hire (TTH) and Cost-per-Hire (CPH) between conventional and online recruitment periods. The secondary objective is to identify the impact of digital implementation on Quality of Hire. This research method uses a quantitative-comparative design with a case study approach. Quantitative data were collected from the Human Resources (HRD) Division reports of PT CMA during two one-year observation periods. Efficiency data were analyzed descriptively using comparative percentage change calculations. Qualitative data, derived from in-depth interviews with Talent Acquisition Managers and Staff, were used to strengthen the interpretation of the results. The results show a substantial increase in efficiency. The average TTH decreased by 42% (from 50 days to 29 days), while CPH was saved by an average of 35% (from Rp 5,000,000 to Rp 3,250,000). However, the surge in applicant volume post-digitalization poses new challenges related to mismatch ratios and has the potential to impact Quality of Hire if the in-depth screening process is not optimized. PT.CMA is recommended to balance the efficiencies achieved by integrating Artificial Intelligence (AI) features into its Applicant Tracking System (ATS) to improve competency screening accuracy, thereby achieving overall recruitment effectiveness.
EFFECTIVENESS OF USING INSTAGRAM AS A MEDIA FOR DISSEMINATION OF LEGAL INFORMATION IN THE DISTRICT PROSECUTOR'S OFFICE OF BOGOR REGENCY
This study aims to determine the effectiveness of Instagram's use as a medium for disseminating legal information at the Bogor Regency District Attorney's Office. The research used a descriptive qualitative approach through a case study method. Data were collected through in-depth interviews with account managers and members of the public, observations of official Instagram account activity, and documentation from archives and social media content. Data analysis employed the Miles and Huberman interactive model, which encompasses data reduction, data presentation, and conclusion drawing. The results indicate that Instagram is quite effective in conveying legal information to the public, particularly young people. Effectiveness is evident across cognitive, affective, and conative dimensions, although obstacles remain, such as limited human resources, less interactive content, and the lack of structured content evaluation. These findings confirm that social media, particularly Instagram, has significant potential to support the prosecutor's office's role in providing legal education while encouraging public participation in understanding legal issues.
SOUTH JAKARTA YOUTH'S URBAN LIFESTYLE AS A FORM OF SELF-EXISTENCE ON TIKTOK
TikTok has become a primary space for urban teenagers in South Jakarta to express themselves and shape their social identity amidst the pressures of modern lifestyle. Its function has gone beyond mere entertainment, serving as a platform for existence and the pursuit of social recognition. Teenagers face various social pressures that push them to follow trends and present themselves visually through content related to fashion, social activities, and participation in viral phenomena. This study aims to understand how the urban youth lifestyle is reflected in TikTok content, and how social demands and the desire for existence shape their digital behavior. Using a qualitative method with an interpretive paradigm and a case study strategy, data were collected through content observation, in-depth interviews, and documentation. The theoretical framework applied is hedonism, which explains how individuals seek pleasure and recognition from their social environment. The findings reveal that TikTok plays a significant role in influencing the lifestyle and identity formation of teenagers, where digital existence becomes an essential part of their self-actualization process.
BRANDING STRATEGY FOR MSME CULINARY PRODUCTS
The culinary Micro, Small, and Medium Enterprises (MSMEs) sector is a strategic component of Indonesia’s economy, contributing significantly to employment creation and community income. However, in an increasingly competitive market, many MSMEs struggle to build a strong and sustainable brand image. This study aims to analyze branding strategies employed by culinary MSMEs and evaluate their effectiveness in enhancing business competitiveness. This research adopts a qualitative approach using a case study method involving five culinary MSMEs in urban areas. Data were collected through in-depth interviews, participatory observation, and visual documentation. Thematic analysis and SWOT framework were used to identify the strengths, weaknesses, opportunities, and threats of the branding strategies implemented. The findings show that common branding strategies include the use of visual identity (logos and packaging), brand storytelling, and the use of social media platforms such as Instagram and TikTok. MSMEs that implemented branding consistently reported increased brand awareness, customer loyalty, and sales volume. Major challenges faced include limited knowledge of branding, lack of time, and insufficient human resources. Effective branding has proven to improve MSME competitiveness, even with limited budgets. This study recommends branding training programs, digital mentoring, and collaborations between MSMEs and creative communities. Simple but consistent branding can be the key to maintaining business sustainability and expanding market reach for culinary MSMEs.
THE EFFECT OF OPERATING CASH FLOW AND NET PROFIT ON STOCK PRICES IN HEALTHCARE SECTOR COMPANIES
This study aims to analyze and empirically examine the of operating cash flow and net profit on stock prices in healthcare sector companies listed on the Indonesia Stock Exchange during the period from 2021 to 2023. The research employs a descriptive quantitative method, with data collected from the financial statements of healthcare sector companies and stock price reports (using year-end closing prices) listed on the IDX for the 2021–2023 period. The sample in this study was selected using a purposive sampling method. The data were analyzed using multiple linear regression, and the data processing was conducted using SPSS version 30. The population in this study includes all healthcare sector companies listed on the IDX during the 2021–2023 period. The results of the study indicate that, partially, operating cash flow does not have a positive and significant effect on stock prices. In contrast, net profit has a positive and significant effect on stock prices. Simultaneously, both operating cash flow and net profit have a positive and significant effect on stock prices of healthcare sector companies listed on the Indonesia Stock Exchange during the 2021–2023 period.
THE EFFECT OF WORKING CAPITAL TURNOVER AND RECEIVABLES TURNOVER ON PROFITABILITY IN TRANSPORTATION COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2021-2024
The transportation sector in Indonesia is a crucial contributor to the national economy by facilitating the distribution of goods and public mobility. Although its contribution to Gross Domestic Product continues to increase, particularly post-pandemic, profitability in transportation companies has fluctuated and tended to be low. This indicates challenges in corporate financial management. Therefore, this study was conducted to analyze whether working capital turnover and accounts receivable turnover affect profitability in transportation companies listed on the Indonesia Stock Exchange for the 2021-2024 period. This study employed quantitative methods with purposive sampling, resulting in a sample of nine companies. The analytical methods employed included descriptive statistics, classical assumption tests, multiple linear regression, and hypothesis testing. The data used were secondary data in the form of financial reports. The results showed that working capital turnover had no significant effect on profitability, while accounts receivable turnover had a significant positive effect. Simultaneously, both variables significantly influenced profitability.
THE EFFECTIVENESS OF ISLAMIC RELIGIOUS EDUCATION IN THE FAMILY ON STUDENTS' RELIGIOUS ATTITUDES
Islamic religious education is crucial for children because it provides a strong moral and ethical foundation for their lives. Islamic religious education can also help them understand moral values, such as honesty, patience, tolerance, and a sense of responsibility. This can shape a child's character, leading to individuals with noble character and respect for others. The role of the family in educating children is crucial because parents are their children's first teachers, teaching them about Islamic religious education. The effectiveness of Islamic religious education within the family on students' religious attitudes reflects their experience of religion, which concerns a person's inner life, as religious attitudes cannot be separated from their adherence to their own religion. Attitude formation and change are influenced by two factors: (1) Internal factors, namely the ability to select and analyze external influences, including interest and attention. Humans are essentially born with a natural state (innate religious potential), and only environmental factors (parents) influence the development of a child's religious innate nature. (2) External factors, namely factors external to the individual, namely environmental influences received. The external factor is that humans possess basic potential that can be developed as religious beings. This potential is generally referred to as a religious innate nature. The type of research used by the researcher is a survey and is a qualitative study. It explores field data using descriptive analysis methods. This aims to provide a quick and accurate picture of the effectiveness of Islamic religious education in families on students' religious attitudes. The research method used is qualitative. The data collection techniques used in this study include: observation, interviews, and documentation.
REPRESENTATION OF TERROR IN THE FILM 13 BOMBINGS IN JAKARTA
This study aims to analyze the representation of mass media in disseminating information about terrorism as portrayed in the film 13 Bombs in Jakarta. The film illustrates how terrorist groups utilize media to spread fear through televised and digital threat broadcasts, while the government uses the same medium to deliver public appeals and foster social solidarity. This research employs a descriptive qualitative approach using Charles Sanders Peirce’s semiotic analysis, which includes three key elements: icon, index, and symbol. Data were collected through direct observation of film scenes that depict the role of media within the narrative. The findings reveal that mass media in the film serve a dual function: as an instrument of terror dissemination and as a tool of information control by the state. This representation reflects a social reality in which media not only deliver information but also construct narratives, shape public opinion, and influence societal perceptions of terrorism
POWER AND CRITICISM: THE DYNAMICS OF DIGITAL COMMUNICATION IN ONLINE PUBLIC SPACES
The development of digital communication technology has transformed the landscape of public space into an interactive and participatory arena where power and critique confront each other. This study aims to analyze the dynamics of digital communication in Indonesia's online public space, particularly in the context of the relationship between power and society. Using a descriptive qualitative approach with digital observation (netnography), in-depth interviews, and content analysis, this study explores the phenomenon of public discourse on platforms X (Twitter), Instagram, and TikTok. The results show that power in digital space is hidden and exercised through algorithmic mechanisms and information control. Society, on the other hand, utilizes digital space as a means of resistance through humor, memes, and online activism. The digital public space ultimately becomes an arena for the dialectic between control and freedom, emphasizing the importance of critical digital literacy in maintaining democracy in the information age.
PT HARITA GROUP'S INVESTMENT AND ITS IMPLICATIONS FOR THE WELFARE OF THE OBI ISLAND COMMUNITY, SOUTH HALMAHERA
This study aims to measure the satisfaction level of the community in Pulau Obi regarding the investment from PT Harita Group in the mining sector. The research employed a descriptive survey method by collecting primary data through questionnaires distributed to 100 respondents in Pulau Obi. Data analysis was conducted using the Servqual method to assess the gap between the perceived implementation and the expected importance of investment aspects as experienced by the community. Additionally, the Importance-Performance Analysis (IPA) was used to map priority areas for service improvement based on community responses. The results show that most items had a negative gap value, indicating that the implementation of the investment has not fully met community expectations, especially in the areas of household income allocation for consumption and housing conditions. However, aspects related to education and healthcare services have relatively high performance and importance and should be maintained. The IPA results divided the attributes into four quadrants, highlighting income and housing as areas needing urgent improvement, while education and healthcare services were areas to be sustained. In conclusion, to enhance community welfare in Pulau Obi, it is crucial to focus on improving economic conditions and housing quality without neglecting the maintenance of existing satisfactory educational and health services. This study provides essential insights for PT Harita Group and stakeholders to develop more inclusive, sustainable investment strategies that benefit the local community and contribute to long-term regional development.
IMPLEMENTATION OF ORGANIZATIONAL COMMUNICATION STRATEGIES IN IMPROVING EMPLOYEE PERFORMANCE
Organizational communication plays a crucial role in determining employee performance effectiveness, especially amid the dynamic challenges of the modern workplace. PT Alton Yogantara Perkasa, a company engaged in construction services, faces the need to continuously enhance employee productivity and efficiency. This study aims to analyze the organizational communication strategies implemented to improve employee performance. The research employs a descriptive qualitative approach, with data collected through observation, in-depth interviews with management and employees, and internal company documentation. The results indicate that effective communication strategies such as two-way communication, information transparency, and regular feedback delivery create a conducive work environment and enhance employee motivation. Moreover, the use of internal digital communication media accelerates information flow and strengthens interdepartmental coordination. Participatory communication also reinforces employees’ sense of involvement and responsibility toward achieving organizational goals. Therefore, well-planned, adaptive, and participatory communication strategies play a significant role in supporting the sustainable improvement of employee performance at PT Alton Yogantara Perkasa.
INTER-STAKEHOLDER COMMUNICATION IN THE DIGITAL POVERTY ALLEVIATION PROGRAM IN INDONESIA
Digital transformation brings new opportunities and challenges to poverty alleviation efforts in Indonesia. The government, private sector, and civil society play a crucial role in creating an inclusive ecosystem that ensures equitable digital access. This study aims to analyze communication patterns among stakeholders in digital poverty alleviation programs, highlighting coordination, collaboration, and emerging communication barriers. The research approach employed descriptive qualitative methods with in-depth interviews and analysis of inclusive digital policy documents. The results indicate that communication among stakeholders remains vertical and fragmented, with the government dominating and local communities limited in its involvement. Effective cross-sector collaboration occurs when participatory communication mechanisms, information transparency, and trust between actors are in place. This study confirms that adaptive and inclusive strategic communication is a key factor in the success of digital poverty alleviation programs in Indonesia
THE RELATIONSHIP BETWEEN FAMILY SUPPORT AND THE QUALITY OF LIFE OF STROKE PATIENTS IN THE NERVOUS CLINIC AND STROKE UNIT OF THE RSUD
Stroke is a leading non-communicable disease that causes disability and death worldwide. It leads to physical impairments such as paralysis and speech difficulties, along with psychological impacts like depression, anxiety, and loss of purpose. Stroke survivors must adapt to changes in physical function and social roles, where family support plays a vital role in providing motivation, emotional stability, and assistance with daily activities. Strong family support can enhance morale, treatment adherence, and overall quality of life. To analyze the relationship between family support and quality of life among stroke patients treated at the Neurology Clinic and Stroke Unit of Raden Mattaher Regional General Hospital, Jambi. This analytical observational study used a cross-sectional design with 90 respondents selected through accidental sampling. Data were collected using two instruments: a Family Support Questionnaire based on House’s theory (1981) and the Stroke Specific Quality of Life (SS-QOL) questionnaire. The Spearman Rank correlation test was applied for data analysis. Most participants reported good family support (78.9%) and good quality of life (76.7%). Statistical analysis showed a strong and significant correlation between family support and quality of life (r = 0.799; p = 0.000). There is a strong positive relationship between family support and the quality of life of stroke patients at Raden Mattaher Regional General Hospital. Enhanced family support contributes significantly to better adaptation and improved well-being among stroke survivors
PARADIGM SHIFT IN INFORMATION PRODUCTION AND DISTRIBUTION IN THE DIGITAL ERA
The rapid development of information and communication technology in the last decade has fundamentally transformed the paradigm of information production and distribution. The traditional “one-to-many” communication model that characterized conventional media has shifted toward a “many-to-many” configuration, enabling broader public participation in content creation and dissemination. This phenomenon signifies the emergence of an open, interactive, and decentralized digital communication ecosystem. The transformation is driven by media convergence, the rise of social media platforms, and the emergence of new actors such as content creators, citizen journalists, and influencersthat blur the boundaries between information producers and consumers. This study aims to analyze how the paradigm of information production and distribution has shifted in the digital era by examining the roles of actors, production processes, and algorithmic distribution mechanisms. A qualitative research approach is employed to explore the dynamics of digital media in Indonesia by integrating theories of media convergence, media ecology, and digital communication ethics. The findings indicate that algorithms have become new gatekeepers in digital platforms, determining visibility and reach while creating a paradox between popularity and information quality. Moreover, the study reveals a significant change in audience behavior, with a growing preference for audiovisual formats that compel news organizations to adopt multiplatform production strategies. However, this shift also triggers a crisis of authority and ethics in information distribution due to the proliferation of unverified content. Therefore, effective media convergence management and digital literacy are essential to maintain credibility and uphold social responsibility in the digital ecosystem. Ultimately, the research concludes that the paradigm shift in digital communication is not merely technological but epistemological, requiring a redefinition of journalistic professionalism, ethical values, and public information governance.
AL AZHAR ZAKAT COLLECTION INSTITUTION'S PUBLIC RELATIONS COMMUNICATION STRATEGY IN INCREASING DONOR PARTICIPATION THROUGH INSTAGRAM SOCIAL MEDIA
The development of social media has changed the communication patterns of philanthropic organizations in reaching the public. The Al Azhar Zakat Institution (LAZ) utilizes Instagram to strengthen its image and increase donor participation amid challenges of trust and declining fund collection growth. This study aims to analyze the communication strategies implemented by LAZ Al Azhar's Public Relations in increasing donor participation through the Instagram social media platform, as well as identifying the challenges faced and their impact on donor interest. Using a descriptive qualitative method with data collection techniques through in-depth interviews, Instagram content observation, and documentation, the results show that the strategies implemented include targeting a young audience (aged 24–35 years), an edutainment approach, the use of soft selling techniques, and the utilization of social momentum. These findings were examined through the Agenda Setting theory, which emphasizes the role of the media in influencing public perception of important issues such as Zakat, Infak, and Sedekah (ZIS). This study contributes to the development of digital communication strategies for Islamic philanthropic institutions in expanding their reach and increasing donor participation in the social media era.
THE EFFECT OF TRUST AND SERVICE QUALITY ON CUSTOMER SATISFACTION AT BANK RAKYAT INDONESIA (BRI) TINAMBUNG BRANCH IN POLEWALI MANDAR REGENCY
The Influence of Trust and Service Quality on Customer Satisfaction at Bank Rakyat Indonesia (BRI) Tinambung Branch, Polewali Mandar Regency. This study aims to determine the influence of Trust and Service Quality on Customer Satisfaction at Bank Rakyat Indonesia (BRI) Tinambung Branch, Polewali Mandar Regency. The type of research used is quantitative research with a descriptive approach, where descriptive research is used to explain numerical results and hypothesis testing. The data sources used in this study are primary data sources and secondary data sources with a total of 75 respondents. Data collection techniques using observation and questionnaires with multiple linear regression analysis techniques. Data processing using SPSS version 25. The results of the study showed that the Trust variable has a positive and significant effect on Customer Satisfaction. From the results of testing the Service Quality variable has a positive and significant effect on Customer Satisfaction. Furthermore, Trust and Service Quality together have a positive and significant effect on Customer Satisfaction at Bank Rakyat Indonesia (BRI) Tinambung Branch, Polewali Mandar Regency.
ANALYSIS OF MOBILE LEGENDS INSTAGRAM SOCIAL MEDIA CONTENT COPYWRITING AND SYMBOLIC MEANING
Instagram serves as a primary platform for Mobile Legends: Bang Bang (MLBB) to communicate with its vast Indonesian player base. This study aims to analyze the copywriting techniques and symbolic meanings embedded in the content of the official MLBB Instagram account, @realmobilelegendsid. Using a qualitative descriptive approach, data were collected through observation and documentation of posts from January to March 2025. The analysis employs the AIDA (Attention, Interest, Desire, Action) copywriting model and Roland Barthes' semiotic theory to deconstruct denotative, connotative, and mythological meanings. The findings reveal that the captions are effective in capturing Attention and building Interest through informative and direct messages. However, they are weak in cultivating Desire and prompting Action, as they lack emotional storytelling, persuasive language, and strong calls-to-action (CTA). Semiotic analysis shows that visual content constructs connotations of status, self-actualization, and community belonging, while perpetuating myths that dedicated gamers possess premium skins and actively participate in exclusive events. This study concludes that while @realmobilelegendsid's content is informationally effective, there is significant potential to enhance audience engagement by integrating more emotionally resonant copywriting and strategically leveraging symbolic meanings.
OPTIMIZING SOUND DESIGN IN RADIO PROGRAM PRODUCTION TO INCREASE BROADCAST ATTRACTIVENESS
The development of audio technology and the growing competition among digital media platforms have compelled radio stations to continuously innovate in producing engaging and high-quality broadcasts. One key aspect in creating broadcast appeal is the optimal application of sound design. This study aims to analyze the role and strategies of optimizing sound design in the production of non-news radio programs, as well as to explore how sound elements such as jingles, bumpers, sound effects, and background music contribute to enhancing the listening experience. This research employs a qualitative approach using a case study method at a selected radio station in Jakarta. Data were collected through in-depth interviews with producers, audio engineers, and listeners, as well as through direct observation of the production process. The findings reveal that creatively and consistently designed sound elements strengthen program identity, build emotional atmosphere, and increase listener engagement. The optimization of sound design depends not only on technical proficiency but also on the production team’s ability to understand the audience’s characteristics and the program’s context. Therefore, sound design serves as a strategic component in enhancing the aesthetic and emotional value of radio programs in the era of media convergence.
CONFLICTS OF LEGAL NORMS AND THE IMPLICATIONS OF LAND EXECUTION VIEWED FROM KARL MARX'S THEORY
Execution (forced eviction) is the final course of action taken when the losing party in a case refuses to comply with a court decision. This measure carries complex consequences, ranging from the loss of residence and livelihood to psychological impacts and the erosion of social and cultural identity. The magnitude of such losses often drives affected parties to struggle for their rights, as exemplified by the residents of Pulosari, Gunungsari Subdistrict, Dukuh Pakis District, Surabaya City, whose homes were forcibly vacated by the Surabaya District Court upon the petition for eviction execution filed by PT Patra Jasa in 2018, based on Decision No. 333/Pdt.G/2013/PN.Sby, dated January 21, 2014. The objective of this study is to examine the existence of a norm conflict in the issuance and implementation of the said eviction order. This research adopts a normative legal methodology, which analyzes the application of legal norms and their social impacts. The research approach used is descriptive-qualitative. The findings indicate that a conflict of norms exists within the Surabaya District Court’s decision (No. 333/Pdt.G/2013/PN.Sby, dated January 21, 2014), which serves as the basis for the execution of eviction. The conflict arises between Article 178 of the Herziene Indonesisch Reglement (HIR) and Law No. 48 of 2009 on Judicial Power. Article 178 HIR prohibits judges from deciding beyond what is demanded (ultra petita), whereas Law No. 48 of 2009 grants judges interpretive discretion in applying legal rules, thereby allowing the issuance of an execution order that diverges from the operative part (dispositif) of the decision. The issuance of an execution order inconsistent with the original ruling reflects a conflict between judicial norms and administrative norms. This condition aligns with Karl Marx’s theory of law, which posits that law functions as an instrument of interest for the ruling or propertied class.
DOCUMENTATION AND ANALYSIS OF THE DAWAT CULTURAL JOURNAL: HISTORICAL AND DISCOURSE STUDY OF RIAU MALAY CULTURE
This study aims to document and analyze Jurnal Kebudayaan Dawat as an intellectual archive that reflects the dynamics of Malay cultural thought in Riau during the 1990s. Using a qualitative approach and cultural discourse analysis, the research integrates Hall’s (1997) theory of representation, Fairclough’s (2010) critical discourse framework, and McLuhan’s (1994) concept of media and culture. Data were collected through archival tracing, interviews, and digitalization of four Dawat editions (1994–1996) published by the Center for Malay Language and Cultural Studies, University of Riau. The findings reveal that Dawat functioned as a space of representation and decolonization of knowledge, highlighting three main thematic axes: Malay identity and marwah, oral tradition and literature, and intellectualism and history. The digital preservation of Dawat represents not merely a technical act but an epistemological effort to sustain Malay intellectual heritage. This study emphasizes the importance of preserving local cultural sources through scholarly, collaborative, and technology-based approaches.
PHYSICAL LEARNING REVIEWED FROM THE ASPECTS OF MOTOR SKILLS, PARTICIPATION AND SOCIAL INTERACTION: A CASE STUDY REVIEW IN ELITE AND NON-ELITE KINDERGARTEN SCHOOLS
The problem in this study is the indication of differences in the implementation of physical education learning between schools with complete facilities and schools with limited facilities. The aim is to describe the quality of physical education learning at the kindergarten (TK) level from three main aspects: motor skills, participation, and social interaction, by comparing two types of schools: elite and non-elite kindergartens. This study uses a descriptive qualitative approach with a case study method. The research subjects included teachers and students from TK Cendekia (an elite school) and TK Negeri Pembina (a non-elite school) in Karimun Regency, Riau Islands. Data collection techniques were conducted through observation, interviews, and documentation. Data were analyzed using data reduction, data presentation, and conclusion drawing techniques, and their validity was tested through source and technique triangulation. The research results show that students in elite kindergartens have more developed motor skills, higher levels of participation, and better social interactions than students in non-elite kindergartens.
JUDICIAL DEFIANCE UNMASKED: SEMA 3/2023 vs MK 34/2013
This research aims to explore whether SEMA NO. 3/2023 indeed functions as a legal constitutional dialogue or an administrative constitutional defiance against binding MK Decision NO. 34/2013. The research problem is twofold, drawn doctrinal: is the reintroduction of PK limitation through SEMA an administrable implementation doctrinally applicable, or it reverses the similar administrative reversibility of constitutional content determined by the Court? Conceptual disambiguation is performed based on a normative juridical method, combined with a doctrinal comparative method. Systematic document study with constitutional text extraction and hierarchical norm-testing are instrumentalized in determining whether the problem is interpretive disagreement or bureaucratic contravention. The results of the research paper found that SEMA3/2023 does not operate as hermeneutic interpretation but as operational bureaucratic command in MK jurisprudence bypassance, and consequently produces constitutional consequence without constitutional adjudication. The key-findings of the research procure found that the normative effect of SEMA 3/2023 doctrinally functions as an administrative constitutional reversal since it reopens the legal path that the Constitution Court has already closed. Comparative analysis with Germany, Italy, and Singapore indicates that civil-law jurisdictions in their design structurally bar administrative constitutional re-constitution of established constitutional meaning. The research thus concludes that SEMA 3/2023 is not a judicial dialogue but an administrative constitutional sabotage in the dual apex configuration formalism of Indonesia.
ANALYSIS OF TRANSPORTATION METHODS IN MANAGING THE DISTRIBUTION OF SOLO ICE TEA IN SOUTH TANGERANG
The contemporary beverage industry in Indonesia is growing rapidly along with the increasing public interest in fresh and practical products, one of which is Es Teh Solo. In the product distribution process, transportation cost efficiency is an important factor to maintain competitiveness and business sustainability. This study aims to analyze the application of transportation methods as part of operations research in optimizing the distribution costs of Es Teh Solo from the factory in South Tangerang to three destination areas, namely South Jakarta, Bogor, and Depok. The methods used include North West Corner (NWC), Least Cost (LC), Vogel's Approximation Method (VAM), and Stepping Stone (SS). The results show that the NWC, VAM, and Stepping Stone methods produce the same minimum cost, which is Rp 8,650,000, while the Least Cost method produces a higher cost, which is Rp 13,020,000. The Stepping Stone method is used to test the optimality of the solution and proves that the value of Rp 8,650,000 is the optimal solution for the Es Teh Solo distribution system. Thus, the application of transportation methods is proven to be effective in minimizing distribution costs and assisting efficient logistics decision making for the company.
STRENGTHENING RELIGIOUS MODERATION IN ISLAMIC BOARDING SCHOOLS: COUNTERING RADICALIZATION THROUGH TOLERANCE- AND NATIONALITY-BASED EDUCATION
This study examines the role of Islamic boarding schools (Islamic boarding schools) in promoting religious moderation in Indonesia, focusing on efforts to combat radicalization through education based on tolerance and nationalism. Islamic boarding schools have long been an integral part of shaping a moderate understanding of Islam, which is crucial in preventing radicalization and religion-based violence. However, despite significant efforts to develop religious moderation ideologies, the threat of radicalization remains present in some Islamic boarding schools. This research uses a literature review approach to analyze relevant academic sources related to the role of Islamic boarding schools in promoting the values ​​of religious moderation. The study highlights the importance of Islamic boarding school leaders, particularly Kiai, in promoting an inclusive and tolerant understanding of Islam, which can reduce the influence of extremism. The research also identifies challenges in the implementation of religious moderation, including cultural stigma, curriculum limitations, socio-economic barriers, and the increasing influence of social media in spreading extremist ideologies. The findings emphasize that Islamic boarding schools can serve as a broader model of Islamic education in Indonesia by integrating the values ​​of religious moderation into the curriculum and daily activities, prioritizing tolerance, justice, and peace. Furthermore, the study provides strategic recommendations to strengthen the role of Islamic boarding schools in fostering moderation, such as curriculum reforms, community involvement, and the use of digital platforms to spread moderate teachings. The results of this study are expected to contribute to the development of inclusive and moderate Islamic education, which can effectively address the challenges of radicalization and intolerance in Indonesia.
DEVELOPMENT OF A WARMING-UP GAME GUIDEBOOK FOR ELEMENTARY SCHOOL PHYSICAL AND SOCIAL SCIENCES LEARNING
The primary problem underlying this research is the lack of learning media related to warm-up using small games, and children’s lack of enthusiasm for unvaried warm-up. This research aims to develop a guidebook for small warm-up games for elementary school physical education. The research used R&D (research and development) using the ADDIE (Analysis, Design, Development, Implementation, Evaluation) development model. The population in this study was 15 people. The sample selection used a saturated sampling technique involving 15 people. The data collection technique used an assesment questionnaire from the material, media, and user validators. To test the effectiveness of the product by looking at the T-Test, namely to see the difference in understanding of physical education teachers before and after using the product. The analysis technique used a likert scale as the assessment score scale and the average for the validation criteria using a percentage score. The validation result of the material expert obtained a score of 90% with a very appropriate statement. The validation result from the media expert obtained a score of 90% with a very appropriate statement. The result of the teacher’s response obtained a score of 82% with a very appropriate statement. The result of the effectiveness test showed that there was a significant influence of the use of the small warm-up game guidebook on the understanding of the KKG physical education teachers in the Meral-Meral Barat sub district with the result of the t-test count of 11,1142857143 which was greater than the t-table value (1,761).
“COMMUNICATION STRATEGY OF STARBUCKS INDONESIA'S IN RESPONDING TO THE CRISIS AND REBUILDING BRAND REPUTATION”
Starbucks Indonesia is independently operated by PT Sari Coffee Indonesia and has no direct affiliation with United States foreign policy or geopolitical conflicts involving Israel and Palestine. However, Starbucks remains the target of a consumer boycott in Indonesia due to the widespread and global issues. Starbucks also experienced a communication crisis management, which left customers wavering and its reputation severely shaken. As a result, Starbucks suffered losses and several stores were closed. The method used in this study is a qualitative method to reveal the steps taken by Starbucks Indonesia in overcoming the crisis. Through analysis of social media content and official company statements, it was found that Starbucks Indonesia emphasized transparency, clarification of neutral positions on political issues, and a commitment to the value of diversity. Communication strategies on social media became a primary tool in shaping a positive narrative and strengthening a humanistic brand image. Data collection was carried out from various official online media news sources, social media, official company statements, journal articles, and references from various websites. The results of the study indicate that Starbucks successfully restored its reputation and still enjoys the trust of the Indonesian public in general. These findings contribute to academic understanding regarding the application of SCCT theory and serve as a practical reference for companies facing reputational crises
GAY SELF-PRESENTATION IN SOCIAL INTERACTION (A DRAMATURGICAL STUDY OF THE GAY COMMUNITY IN PALEMBANG CITY)
The increasing of gay in Indonesia, including palembang, does not make their existence recognized and accepted in society. Society considers that gay groups do not conform to existing religious and customary norms. This study uses the Dramaturgy theory of Erving Goffman, which suggests that human life is like a theater, which has a front stage and a back stage. This study aims to determine the self-presentation of gay people in Palembang City on the front stage and back stage. The research method used is a qualitative research method by conducting observations and in-depth interviews. The results of this study indicate that there are differences in the self-presentation of gay people on the front stage and back stage. On the front stage, gay people camouflage and hide their true identity. On the backstage, they are themselves, without hiding the identity that they are gay.
DEVELOPMENT OF AN EDUCATIONAL BOOK ON PHYSICAL FITNESS COMPONENTS FOR ELEMENTARY SCHOOL STUDENTS
This research is motivated by the low understanding of students towards the components of physical fitness and the lack of interesting learning media in supporting the learning process of PJOK in State Elementary School 001 Meral Barat. This type of research is a development research (research and development) using the ADDIE development model (Analysis, Design, Development, Implementation, Evaluation). The population in this study were 23 people consisting of PJOK teachers and elementary school students. The sample selection used purposive sampling involving 22 people. Data analysis techniques by looking at the N-Gain value. The validation results from the material validator obtained a score of 88% with a very feasible description. The results of the effectiveness test on a small scale with an N-Gain value obtained a value of 0.75 with a High level criterion and the results of the effectiveness test on a large scale with an N-Gain value obtained a value of 0.72 with a High level criterion.
ADJUSTMENT OF THE BPK'S AUTHORITY IN AUDITING STATE FINANCES DURING EMERGENCY SITUATIONS
Emergency situations such as global pandemics, natural disasters, and economic crises often compel governments to adopt fiscal measures that are both rapid and unconventional. In such conditions, the principles of transparency and accountability are frequently put to the test. Amid these dynamics, the Audit Board of the Republic of Indonesia (Badan Pemeriksa Keuangan – BPK) plays a crucial role in ensuring that state financial management remains consistent with constitutional principles and public accountability values. This article examines how the constitutional authority of BPK can be effectively exercised during states of emergency, and how public audit mechanisms can be adapted without undermining the government’s flexibility in responding to crises. The study employs a juridical-normative approach, combined with conceptual analysis and a review of recent literature (particularly from academic publications between 2022 and 2025). The findings indicate that BPK’s authority is imperative and constitutionally entrenched, and thus cannot be disregarded even under extraordinary circumstances. Nevertheless, maintaining effective public oversight requires a reformulation of audit methodologies—such as the application of interim audits, risk-based audits, and institutional synergy among BPK, internal government auditors (APIP), and national crisis management bodies. Based on the author’s personal research experience on BPK’s auditing practices during the COVID-19 pandemic, the study highlights that the primary challenge does not lie in weak legal foundations but in institutional adaptation and technological capacity. Therefore, this article recommends strengthening the legal framework for auditing during emergencies, accelerating the digitalization of public audit systems, and establishing responsive inter-agency coordination networks to ensure that the principle of public accountability remains intact even amidst crises
DEVELOPMENT OF A GUIDEBOOK ON BASIC MASSAGE TECHNIQUES FOR BEGINNERS FOR STUDENTS OF THE PHYSICAL AND PEDIGIC STUDY PROGRAM AT KARIMUN UNIVERSITY
This study aims to produce a product, namely a massage guidebook for physical education students at Karimun University. This book can function as a medium to strengthen understanding of massage material. This study uses a research and development (R&D) method that refers to the 5 steps developed in ADDIE, namely analysis, planning, development, implementation, and evaluation. The population and sample used were 8 5th semester students at Karimun University. The instrument was a questionnaire. Data analysis techniques used qualitative and quantitative descriptive. The average value for the validation criteria used the percentage of assessment scores. The validation results from material experts obtained a score of 92% with a very good description. The validation results from media experts obtained a score of 88% with a very good description. The results of the lecturer's response obtained a score of 98% with a very good description. There is a very significant influence of the use of the massage guidebook on students' understanding of massage in the knowledge or written test with the results of the t-test of 3.693 greater than the t-table value (1.860). There was also a significant effect of using a massage guidebook on students' understanding of massage in the practical test, with a t-test result of 2.740, greater than the t-table value (1.860).
DEVELOPMENT OF A TALENT SCOUTING ASSESSMENT POSTER MODEL FOR BEGINNER VOLLEYBALL ATHLETES
This study aims to develop an effective and easy-to-use talent scouting assessment model poster to identify the talents and potential of beginner volleyball athletes. This study uses the Research and Development (R&D) method with the ADDIE development model. The population used was 31 students in total, then the researcher's sample with a small scale of 10 students and a large scale of 21 students, using a questionnaire instrument and using qualitative and quantitative data analysis. The results of the study indicate that the development of a poster model for talent scounting assessment according to design experts, material experts and user teachers is categorized as feasible. The development of talent scounting poster media for beginner soccer athletes is categorized as feasible.
STRENGTHENING INTERNATIONAL COOPERATION TO COMBAT PHISHING IN TRANSNATIONAL CYBERCRIME
Cybercrime is around us as a threat in conducting any transactions using electronics. Cybercrime is a global issue both technically through established systems in technological advancements and has a significant impact on socio-economics. Cybercrime has many classifications, including phishing, scams, hacking, and various other types. Phishing is a criminal act that deceives victims to obtain information such as usernames and passwords. Cybercrime continues to develop capabilities to reach actions that have even greater impacts. The serious influence of cybercrime is global, affecting the economy, society, and culture. In particular, economic factors will have a global impact in cybercrime. How to strengthen international cooperation in eradicating phishing in transnational cybercrime. The Budapest Convention has only served as inspiration for the enactment of the ITE Law, without efforts being made to ratify it. Therefore, Indonesia, which has not ratified the convention, is not a member of the Budapest Convention, which causes Indonesia to face problems due to the absence of international cooperation binding.
LAW ENFORCEMENT AGAINST NARCOTICS ABUSE FROM THE PERSPECTIVE OF CRIMINAL LAW IN INDONESIA
Drug abuse is an extraordinary crime because its impacts not only threaten individual health but also damage the social fabric and the nation's future generations. Law No. 35 of 2009 concerning Narcotics serves as a form of legal protection and a repressive measure by the state to combat drug abuse and illicit trafficking. However, in practice, law enforcement still finds disparities between users, dealers, and dealers. Many users who should receive rehabilitation are instead sentenced to prison, while dealers receive reduced sentences. This study aims to examine the effectiveness of law enforcement against drug abuse in Indonesia, the inhibiting factors, and solutions that can be implemented to achieve substantive justice. This study uses a normative juridical method with a statutory and conceptual approach. The results indicate that law implementation has not been effective due to weak coordination between law enforcement agencies and low public legal awareness.
TRANSFORMATIVE LEADERSHIP AS A SOLUTION TO ACCELERATE SOCIAL DEVELOPMENT IN PAPUA
Social development in Papua still faces complex challenges in the form of socio-economic inequality, low community participation, and weak trust in the government. This study aims to analyze the urgency of transformative leadership as a conceptual and strategic solution to accelerate equitable social development in Papua. This study uses a qualitative approach with discourse analysis methods on various secondary data sources, such as policy documents, previous research results, and relevant scientific literature. The analysis was conducted descriptively through the stages of data reduction, presentation, and drawing interpretive conclusions. The results show that social development in Papua is still top-down and has not optimally supported the local community. Transformative leadership has proven relevant because it is able to shift the development paradigm from an administrative one to a participatory one oriented toward humanitarian values. Transformative leaders act as agents of change who foster community awareness, trust, and independence by building on local cultural values such as mutual cooperation and deliberation. This study confirms that the synergy between inclusive policies, transformative leadership, and community participation is key to realizing equitable, inclusive, and sustainable social development in Papua
THE ROLE OF POLITICAL INFLUENCERS AND DIGITAL CAMPAIGNERS IN BUILDING LONG-TERM VOTER LOYALTY IN INDONESIA AFTER THE 2024 ELECTION
This study aims to understand the role of political influencers and digital campaigners in shaping long-term loyalty among young Indonesian voters post-2024 elections. Using a qualitative approach through case study methods and digital content analysis, this study examines the communication styles, political narratives, and personal interactions of influencers through social media in shaping sustainable political perceptions. The analysis shows that political influencers are able to form significant emotional and cognitive attachments with voters through educational and interactive content. The resulting voter loyalty depends not only on affiliation with political parties or political ideology, but also on the credibility and consistency of the influencer's communication. These findings demonstrate a shift in the dynamics of contemporary political communication and the importance of strengthening digital political literacy post-campaign.
COMPREHENSIVE THEORETICAL STUDY: IMPLICATIONS OF DRUG ABUSE AND PREVENTION AND OVERCOME STRATEGIES
A theoretical review of the abuse of narcotics, alcohol, psychotropic substances, and other addictive substances (NAPZA) is a complex global problem with multidimensional implications, encompassing health, psychological, social, and economic aspects. This study aims to present a comprehensive theoretical review by reviewing key literature to identify in-depth the main implications of NAPZA abuse and evaluate the effectiveness of developed prevention and response strategies. The results of the review indicate that the implications of NAPZA are not limited to individual physical and mental damage (such as impaired cognitive function, depression, and the risk of infectious diseases), but also exacerbate family dysfunction and increase the socio-economic burden on the country. In the context of response, this study highlights a shift in focus from a retributive approach to an integrated multidisciplinary approach. Effective prevention strategies emphasize school- and family-based interventions, strengthening self-resilience, and relevant educational campaigns. Meanwhile, response emphasizes a rehabilitation model that combines medical therapy, psychosocial therapy, and social reintegration. This research provides a strong theoretical foundation for policy makers, health practitioners, and educators in formulating more adaptive and evidence-based intervention programs to address the challenges of drug abuse today.
DEVELOPMENT OF PICTURED STORY BOOKS TO IMPROVE NUMERATION LITERACY AMONG PRIMARY SCHOOL STUDENTS AT SDN 002 TEBING CLASS III
This research aims to develop and test the feasibility of picture story books as a medium for increasing numeracy literacy in class III students at SDN 002 Tebing. The research approach used is Research and Development (R&D) with the ADDIE model (Analysis, Design, Development, Implementation, Evaluation). Data were collected through observation, interviews, and questionnaires conducted by a team of media experts, a team of material experts, teacher responses and testing the effectiveness of picture story books using pretests and posttests. The results of the development showed that the designed picture story book met the validity criteria of media experts and got an average score of 87% with a very feasible category. Material experts got an average score of 90% with a very feasible category and teacher response assessment got an average score of 89.333% with a very feasible category. Then the results of the effectiveness test using the N-Gain formula with a small group trial with an average score of 0.714 with a high category then a large group trial got an average score of 0.77 with a high category. It can be concluded that the developed picture story book is very feasible and effective as a learning medium to improve the numeracy literacy of grade III students at SDN 002 Tebing.
CONFLICT BETWEEN LEGAL NORMS AND COMMUNITY TRADITIONS: LAW ENFORCEMENT AGAINST ACTS OF VIOLENCE AND ANIMAL ABUSE IN THE BULL RACING TRADITION
The Karapan Sapi tradition is a cultural heritage of the Madurese people that has high social and economic value. However, in its implementation, acts of violence against the oxen occur, which are legal violations that still continue to this day. This research discusses criminal responsibility for acts of violence and animal abuse in Karapan Sapi, to find out the government’s efforts and forms of protection for animals in the implementation of Karapan Sapi. This research uses a normative juridical method with a conceptual and statute approach to examine laws and regulations related to the issue. The results show that law enforcement is still not implemented even though regulations prohibiting violence against animals already exist, such as the Instruction of the Governor of East Java Number 1 of 2012 concerning Karapan Sapi Without Violence, Law Number 41 of 2014, and Government Regulation Number 95 of 2012 regarding animal welfare. This research is expected to raise public awareness and encourage legal reform to ensure animal welfare from violent and abusive behavior.
CHILD MARRIAGE DISPENSATION FROM THE PERSPECTIVE OF CHILD PROTECTION
Child marriage dispensation in Indonesia is regulated under Law No. 16 of 2019 and can only be granted under urgent circumstances. Social phenomena, such as premarital pregnancy and cultural pressures, create a dilemma between legal compliance and the protection of children’s rights. This study aims to analyze the judicial practice of child marriage dispensation at the Surabaya Religious Court through case studies of Decision No. 5/Pdt.P/2025/PA.Sby and No. 2194/Pdt.P/2024/PA.Sby. The research employs a qualitative descriptive approach, analyzing court documents, limited interviews with relevant parties, and reviewing literature on law and child protection. The findings reveal differences in judges’ considerations. In case 5/Pdt.P/2025, the dispensation was granted due to the child’s pregnancy, with primary considerations on protecting the child and the unborn, reducing social stigma, and ensuring the continuation of the child’s education. Conversely, case 2194/Pdt.P/2024 focused on social and cultural family reasons without urgent biological conditions, resulting in limited attention to the child’s educational and psychological needs. Both cases highlight the lack of professional psychological assessment, minimal involvement of child protection agencies, and variation in interpreting “urgent reasons.” The study emphasizes the need for clearer operational guidelines, transparent documentation of judicial reasoning, and a multidisciplinary approach to consistently uphold the best interests of the child principle. These findings can inform national policy reform, strengthen post-decision monitoring, and enhance public awareness regarding child marriage dispensation
THE EFFECT OF DEMOCRACY, CORRUPTION AND UNEMPLOYMENT ON ECONOMIC GROWTH IN 5 ASEAN COUNTRIES
Economic growth in developing countries is influenced by the quality of governance, particularly democracy, corruption, and unemployment. This study aims to analyze the effects of these three variables on economic growth in five middle-income ASEAN countries over the period 2011–2024. The research employs descriptive and associative approaches using annual panel data that include economic growth, democracy index, corruption levels, and unemployment rates. The analysis is conducted to assess the relationships and the extent of influence exerted by each independent variable on the dependent variable. The findings reveal that democracy has a positive and significant impact on economic growth, indicating that political stability, accountability, and policy transparency contribute to fostering economic activity. Meanwhile, corruption shows a positive but insignificant effect, suggesting that although corruption may appear to facilitate bureaucratic processes in certain conditions, it does not provide substantial benefits to economic growth. Unemployment exhibits a negative yet insignificant influence, implying that its impact on growth is not always direct and may vary depending on the labor market structure of each country. Overall, the results highlight the importance of strengthening democratic institutions as a key driver of economic growth in the ASEAN region.
COMPARISON OF CLASSICAL AND MODERN INTERPRETATIONS IN THE INTERPRETATION OF THE QUR'AN
This study examines the comparison between classical and modern exegetical approaches within the Qur’anic interpretive tradition. Classical tafsir is primarily rooted in authoritative narrations through tafsir bi al-ma’tsur and tafsir bi al-ra’yi, emphasizing chains of transmission, linguistic analysis, and the views of early Muslim scholars. In contrast, modern tafsir emerged in response to socio-political and intellectual changes in the 19th and 20th centuries, with figures such as Muhammad Abduh and Rashid Rida leading the movement. Modern exegetical approaches highlight contextual, thematic, and maqashid-based interpretations aimed at addressing contemporary societal challenges, including social issues, scientific developments, and humanistic concerns. This study concludes that the primary distinction between these approaches lies in their interpretive orientation: classical tafsir is textual and traditional, whereas modern tafsir is rational, dynamic, and attuned to the realities of modern life. Nevertheless, both approaches contribute significantly to the evolving epistemology of Qur’anic interpretation and collectively enrich the understanding of the Qur’an’s universal message.
LEGAL PROTECTION FOR OUTSOURCED WORKERS WHO ARE LAID OFF DURING THE PERIOD OF THE EMPLOYMENT AGREEMENT
The implementation 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 (UUCK) has brought fundamental changes to the employment regime, particularly regarding Fixed-Term Employment Agreements (PKWT) and the outsourcing system. Outsourced workers bound by PKWT are a vulnerable group whose position is increasingly dilemmatic post-UUCK. Significant normative conflicts arise regarding compensation rights due to unilateral termination of employment (PHK) before the PKWT contract expires. Law Number 13 of 2003 (UUK) explicitly requires compensation payments equal to the remaining wages of the contract period. In contrast, Article 61A of the UUCK and Government Regulation Number 35 of 2021 (PP 35/2021) only regulate the provision of compensation based on the length of service. This radical difference in the calculation of rights creates severe legal uncertainty and has the potential to violate the principles of justice and benefit for workers. This normative legal research aims to: 1) Critically analyze the conflicting norms arising from Article 62 of the UUK and Article 61A of the UUCK/PP 35/2021 regarding compensation for termination of PKWT (non-permanent employment contract) contracts. 2) Formulate a concept for an ideal legal protection arrangement, guaranteeing the constitutional rights of PKWT outsourced workers to a decent living and legal certainty. This research uses a statutory, conceptual, and comparative legal approach. The study findings indicate that the partial implementation of UUCK/PP 35/2021 without considering the spirit of Article 62 of the UUK actually worsens protection conditions, triggering labor market flexibility that is too biased towards employers. The proposed ideal concept is a harmonization that requires employers to pay compensation for PKWT (exceeded employment period) plus compensation equal to the remaining wages of the unexpired contract period, if the termination is carried out unilaterally without valid reasons. This protection must be enforced by strengthening the role of the Industrial Relations Court (PHI) and pro-worker labor supervision
PRINCIPLES OF MARRIAGE IN CREATING A SAKINAH FAMILY (THE PROBLEM SIDE OF CHILDREN WHO ARE BORN, CHILDREN WHO ARE NOT FORBIDDEN, TRUE AND UNTRUE JIMAS)
The rising divorce rate, issues surrounding the legal status of children born out of wedlock, and the limited understanding of proper jimak (sexual relations) indicate a gap between the principles of Islamic marriage and socio-legal practices in Indonesia. This study aims to examine the principles of Islamic marriage in realizing a sakinah (harmonious) family, focusing on the status of children, the ethical understanding of jimak, and the validity of marital relations. This research employs a normative-empirical qualitative approach through a literature review of Islamic jurisprudence (fiqh) and positive legal regulations such as the Marriage Law, the Compilation of Islamic Law (KHI), and the Law on Sexual Violence Crimes (UU TPKS). The findings reveal that the principles of Islamic marriage include the validity of the marriage contract (akad), the protection of children’s rights, and sexual relations based on mutual consent. The study also identifies a lack of comprehensive understanding regarding ethical and lawful jimak, as well as the persistence of stigma against children born out of wedlock, despite Constitutional Court rulings and protective provisions within the UU TPKS.
THE IMPACT OF TAXES AND LEVIES ON MINAHASA'S REGIONAL ORIGINAL INCOME
Locally-Owned Revenue (PAD) is a crucial source of regional development financing, therefore, it is necessary to analyze the factors influencing it. This study aims to analyze the influence of Regional Taxes, Regional Levies, and Other Legitimate Locally-Owned Revenue on the PAD of Minahasa Regency. This study uses secondary time series data for the period 2018-2022 obtained from the Statistics Indonesia (BPS) of Minahasa Regency. The analysis method used was multiple linear regression with SPSS 26, supplemented by t-tests and f-tests to determine partial and simultaneous effects. The results show that Regional Taxes and Other Legitimate Locally-Owned Revenue have a positive and significant effect on PAD, while Regional Levies have a positive but insignificant effect. Simultaneously, all three variables significantly influence PAD with a coefficient of determination of 99.8%, thus explaining the majority of the variation in PAD.
LEGAL RESPONSIBILITY OF SINGERS OR PERFORMERS FOR THE USE OF SONGS THAT HAVE COPYRIGHT ACCORDING TO LAW NUMBER 28 OF 2014 CONCERNING COPYRIGHT
This study examines the legal liability of singers or performers for using copyrighted songs without the creator’s permission in commercial activities such as concerts. The main issue discussed is the legal responsibility of singers in performing copyrighted songs and the application of copyright infringement elements as reflected in Decision Number 92/Pdt.Sus-HKI/Hak Cipta/2024/PN Niaga Central Jakarta. This research applies a normative juridical approach by analyzing relevant legislation and court decisions. The findings indicate that singers are legally obligated to obtain permission from the creator or through a Collective Management Organization (LMK/LMKN) before performing a song commercially. Furthermore, concert promoters or organizers also share legal responsibility as they derive economic benefits from such performances. The enforcement of copyright law in the music industry requires synergy between creators, singers, and collective management organizations to establish a fair and balanced creative ecosystem
LEGAL ANALYSIS OF TRAFFIC ACCIDENTS INVOLVING LARGE VEHICLES WITH CONTENTER LOADS IN INDONESIA BASED ON LAW NUMBER 22 OF 2009 CONCERNING TRAFFIC AND ROAD TRANSPORTATION CASE STUDY: 87/PID.SUS/2021/PN MRS
This study analyzes the implementation of Law Number 22 of 2009 on Road Traffic and Transportation (UU LLAJ) as a multi-layered accountability framework (layered liability) in major vehicle accident cases, focusing on the gap between the law's legislative intent (ratio legis) and the Judge's main legal consideration (ratio decidendi) in Decision Number 87/PID.SUS/2021/PN MRS. The findings reveal a significant disparity between the law's requirement for multi-party accountability (criminal, civil, and administrative) and empirical law enforcement practices that tend to centralize fault (culpa) on the driver (driver-centric), overlooking potential corporate structural negligence related to Article 48 of UU LLAJ and Over Dimension and Over Loading (ODOL) practices, due to difficulties in corporate criminal prosecution. In the examined case, the Judge found the Defendant (truck driver) guilty of gross negligence (culpa lata) for failing to secure a broken-down truck left on a dark roadway for nine hours without warning signs, an omission that served as the dominating factor in the victim's death (Article 310 paragraph 4). Despite this, the Judge applied substantive justice by imposing a lighter sentence of one year and six months based on humanitarian considerations. The study concludes that reform in technical accident investigation and the consistent application of corporate criminal liability are urgently needed to create structural deterrence and achieve comprehensive justice
PRINCIPLES OF MARRIAGE IN CREATING A SAKINAH FAMILY (ANALYSIS OF CORRECT JIMAK ADAB IN THE ARRISALAH MANUSCRIPT BY AHMAD SULAIMAN KEMAL BASYAH)
PROCEDURAL DEVIATIONS AND STATE LOSSES IN THE ABUSE OF AUTHORITY IN THE 2015 SUGAR IMPORT POLICY
The sugar import policy issued by the Minister of Trade in 2015 generated significant controversy because it was deemed to contradict existing legal provisions, was carried out without proper inter-ministerial coordination, and posed a potential risk of state financial loss. Although government data indicated a national sugar surplus, import permits were still granted to private entities. This situation raised suspicions of abuse of authority and prompted judicial review through court proceedings. This study aims to examine the legal framework governing sugar importation within the national regulatory system and to analyze the application of the concept of abuse of authority in the Minister of Trade’s discretionary policy, as assessed in Decision Number 34/Pid.Sus-TPK/2025/PN Jkt.Pst. The research employs a normative juridical method using statutory and conceptual approaches. Primary legal materials include laws related to trade, food, customs, sugar import regulations, and the relevant court decision. The data were gathered through library research, while analysis was conducted through normative interpretation, legal reasoning, and examination of factual findings contained in the judgment. The research demonstrates that although the regulatory structure governing sugar imports is comprehensive, its implementation in this case deviated from established procedures. The Minister of Trade issued a permit for the importation of 105,000 tons of raw crystal sugar without conducting the required inter-ministerial coordination meeting or technical verification. The court found that the policy constituted an abuse of office for the benefit of specific parties, resulting in state losses estimated at approximately Rp400 billion. In its considerations, the panel of judges concluded that the actions fulfilled the elements of abuse of authority and violated principles of good governance. The study concludes that discretionary power cannot be exercised arbitrarily, as it must meet cumulative requirements set out in the Administrative Governance Act. The 2015 sugar import policy is proven to be inconsistent with applicable legal standards and contains elements of abuse of authority. The study suggests several implications, including strengthening oversight mechanisms, standardizing technical verification procedures, integrating cross-ministerial data systems, and enforcing strict sanctions to prevent corruption in strategic trade policies.
THE IMPACT OF THE IMPLEMENTATION OF EMKM SAK AND ACCOUNTING UNDERSTANDING ON TAXPAYER COMPLIANCE IN MSMES
This study aims to analyze the effect of the Implementation of SAK EMKM and Accounting Understanding on Tax Compliance of UMKM. Indonesia is a country whose main source of income comes from taxes, but the realization of tax revenue until the end of September 2025 was recorded to have only reached 62.4% of the set target. UMKM have a strategic role in the economy, but many actors still have minimal understanding of accounting, thus facing challenges in financial reporting. Therefore, DSAK IAI established SAK EMKM with the aim of increasing transparency and accountability of entity financial reporting. The study population was all UMKM registered in Palmerah District (100 business units), with the sample determined using the Solvin formula. The variables of SAK EMKM Implementation (X1) and Accounting Understanding (X2) were tested for their simultaneous and partial effects on Taxpayer Compliance (Y). Data were collected through a questionnaire with a five-level Likert Scale. The results are expected to be positive and significant, because good accounting implementation will improve the accuracy of financial reports as a basis for calculating tax payable and encourage taxpayer willingness.
ANALYSIS OF SECTORAL ADVANTAGES OF PALM OIL AND RUBBER COMMODITIES IN MUARO JAMBI REGENCY, JAMBI PROVINCE
The background of this research is that Muaro Jambi Regency is a Regency that has a potential sector, namely the plantation sector, especially palm oil and rubber commodities. This can be seen from the data from the Central Statistics Agency (BPS) of Jambi Province. The analysis method used is Location Quotient (LQ) Analysis. The type of data used in this study is secondary data, all data used in this study includes the area of ​​oil palm and rubber, production and productivity of oil palm and rubber plantations, production of oil palm and rubber plantations and production data for the last six years, namely 2018 to 2023. The results of the Location Quotient (LQ) analysis show that in Muaro Jambi Regency as a base area for oil palm, namely (i) 2018 with an LQ value of 1.13 (ii) 2020 with an LQ value of 1.19 (iii) 2021 with an LQ value of 1.16 (iv) 2022 with an LQ value of 1.06 (v) 2029 with an LQ value of 1.08. The results of the analysis show that oil palm is a base sector while rubber is a non-base sector.
TRANS7 EDITORIAL MISINTERPRETATION IN THE UNCENSORED XPOSE PROGRAM REGARDING THE TRADITIONS OF ISLAMIC BOARDING SCHOOL SYMBOLIC INTERACTION THEORY STUDY
This study discusses the Trans7 editorial team's misinterpretation of Islamic boarding school traditions in the Xpose Uncensored program: A study of symbolic interaction theory. The research used a qualitative method with a case study approach. The results show that every place, group, institution, organization, and the like has traditions and symbols whose meanings cannot be generalized. Islamic boarding schools are one of the oldest educational institutions in Indonesia, possessing their own unique characteristics and diverse traditions in their learning process.
IMPLEMENTATION OF THE SEMONT APPLICATION AS A SIGNATURE-BASED INTRUSION DETECTION AND PREVENTION SYSTEM ON THE SMAN 1 RANCAEKEK COMPUTER NETWORK
SMAN 1 Rancaekek is highly dependent on web applications that are vulnerable to injection attacks (SQL Injection, XSS, RCE, LFI), web defacement, and brute force, exacerbated by the absence of real-time monitoring, which has led to serious security incidents. This study aims to design and implement the Semont (Sentinel Monitoring) application as a signature-based Intrusion Detection and Prevention System (IDPS) to detect and prevent such cyber attacks, monitor network traffic on Port 80 (HTTP) and Port 443 (HTTPS), and generate comprehensive reports. The research method involved network system analysis and Semont design. The main contribution of this research is the development of a lightweight, efficient, and intuitive IDPS solution capable of protecting sensitive data and website visual integrity with minimal overhead. The analysis results show that Semont successfully detected and blocked 100% of simulated attacks, significantly changing the security posture of the SMAN 1 Rancaekek website from vulnerable to secure, supported by detailed logging and real-time notifications to Telegram. In conclusion, Semont proved to be highly effective in detecting and preventing common cyber attacks, meeting the need for proactive defense in educational environments, although the signature-based method is limited to zero-day attacks, which can be improved through the integration of anomaly detection in the future.
THE PRACTICE OF MERARIQ (RELATED MARRIAGE) IN THE SASAK TRIBE, REVIEWED FROM A HUMAN RIGHTS PERSPECTIVE
This study aims to analyze the human rights foundation as a perspective for examining the practice of merariq (elopement) within the Sasak indigenous community. Merariq is a marital tradition where the prospective groom "takes" or "runs away with" the prospective bride, frequently without her explicit consent. The coercive elements and potential infringement upon fundamental individual rights render this practice legally contentious. Employing a normative juridical method through literature study, the research finds that merariq is often conducted under coercion and without the free consent of both parties, thereby constituting a human rights violation. Core human rights principles such as universality, equality, non-discrimination, and the indivisibility and interdependence of rights are also compromised. Furthermore, this practice contravenes several statutory provisions, including Law No. 1 of 1974 on Marriage as amended by Law No. 16 of 2019, and Law No. 39 of 1999 on Human Rights.
ANALYSIS OF THE DETERMINANTS OF THE HUMAN DEVELOPMENT INDEX (HDI) OF SUNGAI PENUH CITY AS SEEN IN THE FRONT OF ECONOMIC GROWTH, PUBLIC SECTOR EXPENDITURE, AND UNEMPLOYMENT RATE
This study aims to analyze the factors that influence the Human Development Index (HDI) in Sungai Penuh City during the period 2013–2024. The independent variables studied include Economic Growth, Public Sector Expenditure (Capital), and the Open Unemployment Rate (TPT). The method used is a quantitative approach with a multiple linear regression model using secondary data sourced from the publication of the Central Statistics Agency (BPS). The results show that Economic Growth has a positive and significant effect on the HDI, while Public Sector Expenditure (Capital) has a negative but significant effect on the HDI. Meanwhile, the Open Unemployment Rate does not have a significant effect on the HDI. Simultaneously, the three independent variables have a significant effect on the HDI with a coefficient of determination of 98.01%, indicating that the model is able to explain variations in the HDI very strongly. This finding emphasizes the importance of improving the quality of economic growth and the efficiency of capital expenditure allocation as well as strengthening the employment sector as an effort to increase the HDI in Sungai Penuh City.
PROBLEMS IN REGULATING CHILD NEGLECT: REGULATORY LIMITATIONS IN INDONESIA
The issue of child abandonment in Indonesian marriage law has significant implications for legal certainty and the protection of children's rights. Law Number 1 of 1974 concerning Marriage (as amended by Law No. 16/2019) regulates the status of legitimate and illegitimate children through the provisions of Articles 42, 43, and 44, while the Compilation of Islamic Law views marriage as a contract that creates a legal relationship and parental obligations towards children. Constitutional Court Decision Number 46/PUU-VIII/2010 expanded access to proof of kinship by including scientific and technological evidence. However, the practice of abandonment—including cases that have attracted public attention—demonstrates gaps in the evidentiary system, the risk of subordination of children's rights, and the impact on children's inheritance rights and social status. This study uses a normative juridical approach and case studies to analyze regulations, judicial decisions, and the implications of the practice of abandonment for children's interests. The results of the study indicate: (1) a misalignment between formal legal provisions and evidentiary mechanisms in practice; (2) The Constitutional Court's decision opens up opportunities for rights restoration through scientific evidence, but its implementation is still hampered by access and understanding by relevant parties; and (3) child protection requires more responsive legal mechanisms and supporting policies to ensure legal certainty and the fulfillment of children's rights. It is recommended to strengthen procedures for proving kinship, educate the public about the law, and improve access to forensic/medical services to support fair court decisions that support the best interests of children.
SOCIAL STIGMA AND IMPRESSION MANAGEMENT: A PHENOMENOLOGICAL STUDY OF THE WIVES OF FORMER GEMBLAK IN JAVANESE CULTURE
This study discusses the experiences of former gemblak wives in interpreting their husbands' past, as well as the forms of social stigma and impression management strategies they employ in their daily lives. The tradition of gemblakan, which was once accepted as part of the culture and spirituality of warok, has undergone a change in meaning with the development of religious values, modernity, and shifts in the representation of Reyog Ponorogo art. Using Alfred Schutz's phenomenological approach, this study explores how the meaning of experience is formed through intersubjectivity and the Javanese cultural lifeworld, which emphasizes an attitude of acceptance. Meanwhile, Erving Goffman's theory of stigma and impression management is used to analyze how former gemblaks and their families deal with negative labeling from society. The results of the study show that the wives of former gemblak are able to negotiate their husbands' past through cultural acceptance, social adaptation, and family image management strategies in order to maintain harmony and acceptance within their social environment. These findings confirm that cultural dynamics, modern values, and subjective experiences play an important role in shaping the family's response to social stigma.
CHARACTERISTICS OF CHANGING A COMPLAINT OFFENSE INTO A REGULAR OFFENSE IN THE CRIMINAL ACT OF MARITAL RAPE
This study examines the urgency of changing the complaint-based offense into a regular offense in rape crime within marriage as regulated in Article 473 paragraph (6) of the National Criminal Code. Although Law Number 12 of 2022 concerning Criminal Acts of Sexual Violence (UU TPKS) views sexual violence as a serious issue, there is legal disharmony because the National Criminal Code and Article 52 of Law Number 23 of 2004 concerning the Elimination of Domestic Violence (UU PKDRT) still categorizes rape by a husband against his wife as a complaint-based offense. Using normative legal research methods with a statutory and legal conceptual approach, this study analyzes the philosophical, sociological, and juridical foundations of these regulations. Sociologically, economic dependence, social pressure, and patriarchal culture often hinder victims from reporting. Philosophically, the state has a constitutional responsibility to protect the human rights and sense of security of every citizen without exception. The study concludes that the definition of "violence" in Articles 89 and 90 of the Criminal Code, such as unconsciousness or serious injury, should be the basis for changing the status of a case to an ordinary crime. The author recommends that law enforcement officials process reports from third parties based on Article 108 of the Criminal Procedure Code to ensure justice for victims and eliminate impunity for perpetrators in the domestic sphere
RECONSTRUCTING PATERNITY LEAVE RIGHTS FROM A HUMAN RIGHTS PERSPECTIVE
The transformation of work–family relations in modern societies has generated a growing demand for labor regulations that are more responsive to the role of fathers in childcare. Within the current framework of labor law practice, the right to paternity leave for male workers remains subject to limited legal protection and has not fully reflected human rights principles, particularly those related to gender equality and the protection of family life. This study aims to examine the legal status and regulatory framework of paternity leave within the labor law system and to assess the quality of its protection from a human rights perspective following recent regulatory developments in the field of family welfare. The research employs a normative legal method using statutory and conceptual approaches. The legal materials analyzed include national legislation, international human rights instruments, as well as relevant legal doctrines and scholarly studies. The analysis reveals that although there is normative recognition of the father’s role within the family, the regulation of paternity leave remains minimal and fails to provide substantive legal protection, particularly in terms of leave duration and certainty of implementation. This situation indicates a tension between the state’s normative commitment to family rights and the practical reality of legal protection within employment relations. The study concludes that paternity leave should be understood as an integral component of social and family rights with a human rights dimension, thereby requiring strengthened regulation to effectively address the demands of gender equality and work–family balance.
LEGAL CONSEQUENCES OF TRANSFER OF RIGHTS TO A TRADEMARK THAT HAS NOT BEEN REGISTERED BEFORE THE DEBTOR IS DECIDED BANKRUPT
This study examines the legal consequences of trademark right transfers that have not been recorded with the Directorate General of Intellectual Property (DJKI) when the seller is subsequently declared bankrupt. The main issue addressed is the legal implications for the buyer (third party) who has legally completed the trademark purchase transaction but has not yet recorded the transfer of rights before the seller was declared bankrupt. The Civil Code, Law Number 37 of 2004 concerning Bankruptcy and Suspension of Debt Payment Obligations, Law Number 20 of 2016 concerning Trademarks and Geographical Indications, and other relevant regulations are all examined in this study using a normative juridical method with statutory and conceptual approaches.
DYNAMICS OF INVESTMENT, POPULATION, AND EMPLOYMENT AND THEIR IMPACT ON ECONOMIC GROWTH IN SUMATRA ISLAND
The research aims to find out whether investment, population and workforce have an effect on the economy, and how much influence investment, population and workforce have on the economy on the island of Sumatra. The data used is secondary data obtained from the official website of the Indonesian Central Statistics Agency (BPS). The data in this research was analyzed using qualitative descriptive analysis and quantitative descriptive analysis. The analysis tools used are multiple linear regression, hypothesis testing and the Coefficient of Determination (KD). On the day of the research, partial results showed that there was an influence between investment on the economy. This was proven by the results of t-count > t-table (-0.920 > -4.302), there was no influence between population and the economy. This was proven by the results of t- count < t-table (0.353 < 4.302), there is an influence between Labor and the Economy, this is proven by t-count > t-table (-1.723 > -4.302). Partially, the magnitude of the influence of Investment on the Economy is 71.57, Population on the Economy is 26.77 and Labor on the Economy is -14.62. The magnitude of the simultaneous influence is 83.2%. The remaining 100% - 83.2% = 16.8% is influenced by other variables not examined in this study.
OPTIMIZING SHIPPING COSTS AT DL CAKE AND BAKERY USING TRANSPORTATION METHODS
Distribution and transportation costs are key components of operational expenses that significantly affect business efficiency and competitiveness, particularly for small and medium enterprises (SMEs) in the food sector. This study aims to analyze and optimize distribution costs at DL Cake and Bakery using a transportation model. The methods employed include the North West Corner (NWC), Least Cost (LC), and Vogel’s Approximation Method (VAM) as initial solutions, as well as the Stepping Stone method for optimality testing. Research data were obtained through interviews and direct observations related to shipping costs, inventory capacity, and demand at distribution branches. The results indicate that the distribution problem at DL Cake and Bakery is a balanced transportation problem, with total supply and demand each amounting to 600 units. The NWC and VAM methods produce a total distribution cost of IDR 18,800,000, while the LC method results in a higher cost of IDR 19,650,000. Optimality testing using the Stepping Stone method shows that all opportunity cost values are positive, indicating that the obtained solution is optimal. Therefore, the minimum distribution cost for DL Cake and Bakery is IDR 18,800,000. The findings of this study are expected to serve as a reference for SMEs in implementing transportation methods to improve distribution cost efficiency.
JOHN RAWLS' JUSTICE REVIEW OF THE RETIREMENT AGE LIMIT FOR INDONESIAN WORKERS
The regulation of the retirement age for workers constitutes a strategic component of labor policy and social protection systems, as it directly affects workers’ economic security, the distribution of welfare, and social justice within industrial relations. In Indonesia, retirement age regulations remain fragmented and have not yet been consolidated into a unified legal framework, potentially resulting in unequal treatment among workers and uncertainty in social protection during the transition to retirement. This study aims to examine the regulation of workers’ retirement age in Indonesia from the perspective of John Rawls’ theory of justice, while also formulating normative implications for the development of socially equitable labor policies, particularly in ensuring equal opportunity and protection for workers from the most vulnerable groups. The study employs a normative legal approach, combining conceptual analysis with a review of statutory regulations. The conceptual approach is applied to investigate Rawls’ theory of justice, particularly the principles of justice as fairness, fair equality of opportunity, and the difference principle, while the statutory analysis examines retirement age regulation within the framework of labor law and the national social security system. The findings indicate that the current regulation of workers’ retirement age in Indonesia does not fully align with Rawlsian principles of justice. Regulatory fragmentation creates disparities in opportunities and social protection among workers, which cannot be morally justified within the framework of justice as fairness. The novelty of this study lies in its normative approach, which positions retirement age regulation as an integral element of the basic structure of society, while emphasizing the urgency of reconstructing retirement age policies based on the principles of fair equality of opportunity and the difference principle, so that the distribution of benefits for the least advantaged groups of workers becomes more equitable.