Publication Search

The legend of Situ Bagendit is one of the Indonesian folktales that is full of moral and cultural values. This research aims to analyze the intrinsic elements in the legend, including themes, characters and characters, plot, setting, point of view, mandate, and symbolism. Using a literary analysis approach, this study reveals how these elements work together to convey a strong moral message. The results of the analysis show that the main theme in the Situ Bagendit Legend is greed and its destructive impact. Nyi Endit, as the main character, represents bad behavior that leads to destruction, while beggars play a role as a symbol of justice and wisdom. The linear storyline and setting where Situ Bagendit reinforces the moral message it contains, namely the importance of sharing, staying away from greed, and living in harmony with others and nature. The message in this story remains relevant in the modern era, making it an effective learning medium to instill social and cultural values. Strong symbolism, such as a beggar's wand and overflowing water, adds depth to the story, giving it a broader dimension to its moral meaning. This study concluded that  the Situ Bagendit Legend not only functions as a traditional entertainment, but also as an important cultural heritage to be preserved. Through the analysis of intrinsic elements, this legend can be appreciated as a reflection of noble values that are relevant to the life of today's society.

This study aims to analyze the influence of knowledge and motivation on accounting students' interest in choosing a career in taxation. The case study was conducted on students of the Accounting Study Program, Dua Saudara Bitung College of Business and Management and Petra Bitung College of Economics. The low interest of students in pursuing a career in taxation is often caused by a lack of knowledge about taxation and existing job opportunities. This study uses a quantitative approach with a survey method through a questionnaire. The results of this study are that Tax Knowledge (X1) has a significant and positive influence on Career Interest in Taxation (Y). This can be seen from the calculated t value of 4.157 which is greater than the t table (1.66543) and a very small significance value (0.000 0.05). Motivation (X2) has a significant and positive influence on Career Interest in Taxation (Y). The t-value for motivation is 3.059, which is greater than the t-table (1.66543), with a significance value of 0.003 0.05. It is concluded that both Tax Knowledge (X1) and Motivation (X2) have a significant influence on Career Interest in Taxation (Y) at the Bitung Dua Sudara Business and Management College and the Bitung Petra College of Economics. This shows that to increase career interest in taxation, it is important to develop knowledge and motivation related to the field. These two variables positively influence an individual's desire to pursue a career in the taxation profession.

This study aims to analyze the relationship between service quality and customer green satisfaction at Madani Hotel Medan. The service quality in question includes aspects such as reliability, responsiveness, assurance, empathy, and physical evidence, which are integrated with environmentally friendly practices implemented by the hotel. Green satisfaction refers to the level of customer satisfaction that is not only based on conventional services, but also on the hotel's commitment to environmental sustainability. The research method used is a quantitative approach by distributing questionnaires to 100 respondents who are guests of Madani Hotel Medan. Data were analyzed using a linear regression method to determine the effect of service quality on green satisfaction. The results of the study indicate that there is a positive and significant relationship between service quality and customer green satisfaction. This finding indicates that the implementation of high-quality and environmentally friendly services can increase overall customer satisfaction. This study provides implications for hotel management to continue to improve service quality by paying attention to sustainability aspects in order to meet the expectations of increasingly environmentally conscious customers.

 This study examines the influence of local culture on religious practices in Sukamulya Village, Lembang, focusing on the use of ritual offerings during the first suhoor of Ramadan. Using a qualitative descriptive approach, data was collected through in-depth interviews with three key informants and direct observation of community practices. The findings reveal a complex interplay between local culture and religious practices, highlighting the need for community education to maintain Islamic principles while respecting cultural heritage. The study suggests that further research is needed to better understand the dynamics of cultural and religious acculturation in Indonesia.

This study analyzes the effect of green accounting, carbon emission disclosure, and environmental performance on firm value. The research is motivated by growing awareness of environmental sustainability, climate change concerns, and the demand for corporate transparency and accountability in managing environmental impacts. Firms are expected not only to achieve financial goals but also to actively manage environmental responsibilities to create long-term value for stakeholders. The research sample consists of 64 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023 that meet the purposive sampling criteria and provide complete sustainability and annual reports. A quantitative approach is used with secondary data from annual and sustainability reports. The independent variables are green accounting (X1), carbon emission disclosure (X2), and environmental performance (X3), while the dependent variable is firm value (Y), measured by Tobin’s Q ratio. Multiple linear regression analysis is applied along with classical assumption testing to ensure reliability, followed by partial and simultaneous hypothesis testing. The results indicate that green accounting has no significant effect on firm value, implying that adopting green accounting alone may not influence investor perceptions without broader environmental initiatives. Conversely, carbon emission disclosure and environmental performance have a positive and significant effect on firm value, showing that transparent reporting and measurable environmental improvements can strengthen market confidence. The R² value is 4.4%, suggesting other factors also contribute to firm value. Simultaneously, all three variables significantly affect firm value, highlighting the combined importance of environmental responsibility. The findings provide practical insights for managers, investors, and policymakers: implementing sustainability practices, particularly carbon emission disclosure and improved environmental performance, can enhance investor trust, strengthen corporate reputation, and ultimately increase firm value in the competitive market.

In facing this situation, the important role of MSMEs in supporting Indonesia's economic growth remains relevant. Even though they have great potential to contribute to the country's economy, there are still many MSMEs that have not registered as tax collectors, so tax revenues in Indonesia have not reached their maximum potential. Apart from that, the phenomenon of tax non-compliance from MSMEs may increase with the existence of regulations governing increases in VAT rates. This research aims to examine the extent to which MSMEs will comply with tax obligations after the VAT rate increase, using qualitative methods with a content analysis approach. The data used in this research includes information about MSMEs obtained from the website of the Ministry of Cooperatives and Small and Medium Enterprises, as well as data regarding the level of tax compliance of MSMEs obtained from the website of the Directorate General of Taxes.

The problem raised in this study is how the process of internalizing religious values ​​and independence of female students through ma'had activities at IDIA Prenduan and what are the implications of internalizing religious values ​​and independence of female students through ma'had activities at IDIA Prenduan. This study uses a qualitative descriptive approach with a case study type. The methods used are interview, observation, and documentation methods. For data analysis, the researcher used the Miles, Hubberman and Saldana model, through data collection, data condensation, data presentation and drawing conclusions. From the validity of the data, the researcher used triangulation with source triangulation. The results of this study indicate that the process of internalizing religious values ​​and independence of female students through ma'had activities at the Al-Amien Prenduan Islamic Boarding School Institute has 3 stages, namely (1) the value transformation stage, namely through lectures, istirham, dawn lectures, and tadarrus muwajjah. (2) the value transaction stage through dirosah sobahiyah, tahsinul qiro'ah, and muhadhoroh activities. (3) trans-internalization stage, namely the habituation of female students and enforcement of regulations. The implications of the internalization of religious values ​​and independence of female students through the ma'had activities at the Al-Amien Prenduan Islamic Education Institute are that female students have targets, planning, can appreciate time, and become mature.

Linguistics plays a crucial role in studying and understanding the structure of language, including in the context of Arabic. The Arabic language, with its complex system of morphology, syntax, and phonology, requires an in-depth linguistic approach to analyze its grammatical structure. This study aims to explore how linguistic theories, such as phonology, morphology, syntax, and semantics, contribute to understanding the basic structure of Arabic. Through linguistic approaches, a clearer and more structured understanding of sentence structure, word patterns, and the relationships between language elements can be achieved. This paper also discusses the challenges faced in applying linguistic theories to Arabic, as well as the importance of a linguistic approach in teaching Arabic to non-native speakers. The findings of this study are expected to provide broader insights into the role of linguistics in learning and teaching Arabic more effectively and systematically. 

This study examines the ef ectiveness of the Provincial Minimum Wage (UMP) and Regency/City Minimum Wage (UMR) policies in alleviating poverty in Indonesia, using an in-depth literature study approach. Indonesia, as the fourth most populous country in the world and the largest economy in Southeast Asia, faces major challenges in reducing income inequality and poverty, especially after the economic impact of the COVID-19 pandemic. The UMP and UMR policies are designed to provide a decent standard of living for workers, but their impacts vary widely across provinces and economic sectors. This study finds that while the minimum wage policy can provide benefits for formal sector workers, its ef ectiveness in reducing poverty in the informal sector is limited, given that around 60% of Indonesia's workforce works in the informal sector that is not covered by this policy. In addition, this policy also has the potential to cause economic dislocation in areas with significant income inequality. Economic sectors that rely on cheap labor, such as manufacturing and agriculture, are vulnerable to the negative impacts of this policy. This study suggests adjusting the minimum wage policy to be more flexible and based on local economic conditions to maximize the impact of poverty alleviation.

Innovation in service delivery is essential for the progress of the public sector, particularly in the issuance of death certificates by the Bandung City Population and Civil Registration Office (Disdukcapil). This study aims to identify and evaluate service innovations in this field, focusing on their impact on efficiency and user satisfaction. Using a descriptive analysis method with a qualitative approach, data were collected through direct observation, staff interviews, and document review. Findings reveal that Disdukcapil has implemented innovations like an online messaging and registration system, enabling citizens to apply for death certificates online, upload required documents, and complete electronic payments. These changes have reportedly enhanced service delivery, with user feedback indicating improved accessibility and time savings. However, challenges such as initial user adaptation and technical constraints were encountered, which affected the implementation process. This research highlights the sustainable benefits of service innovation in public administration, offering insights for further improvements in future practices..

Since early 2021, the population administration service in Bandung Regency has been supported by service innovations implementation through an online service system, with the presence of the SAKEDAP application. Hence, the Population and Civil Registration Office of Bandung Regency makes use of Information and Communication Technology as an application of Agile Governance in order to deal with the dynamics of the environment. Nevertheless, at the implementation level of the newest version of SAKEDAP application, the limit of the Q-Ban is only 150 queues a day from 4,000 applicants per day. To tackle these problems, outreach should be tailored through a broad range of accessible media platforms, the recruitment of IT specialists to assure the strength of the system and the ability to increase capacity when necessary. Such measures, which, will enhance public understanding and easier access to services, are consistent with the ideals of the good governance which espouses efficiency and responsiveness. The objective of this study is to discover and analyze Agile Governance based Integrated Population Queue System Service in the Population and Civil Registration Office of Bandung Regency. Observer-participant, in-depth interviews and document review were the main data collection techniques used. In addition to Good Enough Governance, business- driven, Human Focused, Based on Quick Wins, Systematic and Adaptive Approach, Simple design and Continuous Responsiveness, based on the research conducted, the researcher found the responsiveness factor or the ability factor, which is intended to help and provide fast service to customers with clear information and can support the successful implementation of Agile Governance.

This study examines the implementation of policies for the recognition and protection of the indigenous law community in Kampung Kuta, Ciamis Regency. A qualitative approach was employed, gathering data through in-depth interviews, observations, and document analysis. Thematic analysis identified key issues, and triangulation ensured validity by cross-referencing multiple data sources. A central finding is the ongoing conflict between customary laws in Kampung Kuta, which support communal land ownership, and national land regulations that emphasize individual land registration, leading to legal ambiguity and disputes. The study reveals substantial challenges, including inadequate socialization by the government, which has resulted in limited awareness within the indigenous community regarding their rights. Furthermore, limited financial and human resources impede effective implementation, while bureaucratic inefficiencies and poor coordination among implementing agencies have delayed policy outcomes. To address these issues, it is essential to improve resource allocation, conduct regular community workshops to enhance understanding of indigenous rights, and establish a legal framework that harmonizes customary and national laws. Strengthening local authorities and aligning policy objectives with the cultural context of Kampung Kuta are also critical steps. These measures are necessary to safeguard indigenous rights and preserve Kampung Kuta’s cultural heritage, fostering a sustainable model for indigenous rights protection in Indonesia.  

This study discusses the implementation of the halal SPA tourism concept in salons and SPAs in Padang City, amidst the growing halal tourism sector that emphasizes Islamic values. The purpose of this research is to describe the application of product, service, and management aspects based on halal standards. A descriptive qualitative approach was used, employing observation, interviews, and documentation methods across 10 salons and SPAs. Data were analyzed through reduction, presentation, and conclusion techniques. The results show that most salons and SPAs have begun to implement the halal tourism concept, including separate treatment rooms, the use of certified halal products, and the provision of prayer facilities. Muslimah Beauty Care stands out with its Islamic prayer books and magazines, while OK SPA and Beauty Lounge have adopted Islamic SOPs, including greetings and prayers. However, there are still inconsistencies in implementation, particularly in uniformity of Islamic dress for staff and product halal certification. Overall, salons and SPAs in Padang are making efforts to follow the halal tourism concept but require improvement in implementation to meet optimal standards.

The development of technology and social media, especially TikTok, has changed the way consumers interact with products and brands. This article aims to explore the impact of the language and communication used on TikTok on consumer behavior, especially in the context of impulse purchases. Through a qualitative approach, the study analyzed TikTok content that focuses on product promotion and how language and communication styles influence purchasing decisions. The results show that the use of engaging and communicative language on TikTok can increase buying interest and encourage consumptive behavior among users.

Background: Pulmonary tuberculosis (TB) is an infectious disease that requires long-term treatment and patient compliance so that the healing process can be achieved properly. One of the factors that plays an important role in the success of pulmonary TB treatment is family support. Families who are directly involved in care and motivation can increase the patient's enthusiasm to complete treatment. Therefore, empowering families in supporting pulmonary TB treatment is very important to reduce the number of failed treatments and prevent drug resistance. This community service aims to empower families in providing effective support to pulmonary TB patients so that patients can complete their treatment completely. The empowerment program carried out through counseling on the importance of adherence to TB treatment, as well as training on how to care for patients and reduce social stigma against TB, is expected to increase the active role of families in supporting patient treatment. This community service activity involves families of pulmonary TB patients, medical personnel, and the surrounding community, with an educational and collaborative approach. The results of this community service show an increase in family understanding of TB disease, the importance of adherence to treatment, and a reduction in stigma against TB patients. In addition, families feel more prepared and motivated to support patients in undergoing treatment. Family empowerment has been proven effective in increasing the completion rate of pulmonary TB treatment, which in turn can reduce transmission rates and drug resistance.

The rapid advancement of digital technology, particularly Artificial Intelligence (AI), has reshaped various sectors, including the field of law. This study aims to examine the integration of AI in law firms’ operations, focusing on its potential benefits, legal challenges, and ethical implications in the Indonesian legal context. This research employs a qualitative approach through a normative juridical method, supported by literature review and case analysis related to the use of AI in legal practice. Relevant legislation, including Law No. 11 of 2008 on Electronic Information and Transactions, is analyzed to assess the existing regulatory framework. The study reveals that while AI enhances efficiency in tasks such as document analysis, case prediction, and legal drafting, it also raises concerns about algorithm reliability, data bias, and the absence of specific AI-related legal regulations in Indonesia. Law firms must ensure transparency, accountability, and ethical responsibility when adopting AI to align with the principles of justice. Human interaction remains crucial to maintain trust and professional integrity in client services. The research contributes to the ongoing discourse on developing legal and ethical frameworks for AI implementation in the legal sector. It suggests the need for comprehensive regulation and professional guidelines to optimize AI utilization while safeguarding justice and ethical standards. The study is intended for publication in a national academic journal.

Competition between business actors can occur unfairly by colluding between business actors or with other parties, thus harming consumers and even state finances. With the occurrence of tender collusion, there is a conspiracy, lying behavior or an unlawful act by violating a government procurement mechanism, so that it has an impact on the government procurement contract made between business actors and the tender committee related to the validity and legal consequences of the implementation of the government procurement contract. In the provisions of the procurement of goods and services, if the parties commit a tender collusion, administrative sanctions will be imposed on the parties if proven, through civil dispute resolution. This means that the government procurement contract and services remain valid and binding on the parties, and cannot be terminated unilaterally by the organizing committee. This study uses a legal document approach. In various cases of tender collusion in the procurement of goods and services, the parties involved are processed criminally by law enforcement, but the procurement contracts for goods and services that have been made previously remain valid and are continued until completion, so it is necessary to conduct a legal analysis related to the status of the validity of the contract in tender collusion.

The learning process can proceed well if aided by the presence of teaching aids.Because the teaching aid for the electrical system of the motorcycle rear brake light was not available, this teaching aid was created.The purpose of this research is to determine: (1) the method of creating a teaching aid for the rear motorcycle brake light system, (2) the feasibility level of the teaching aid for the rear motorcycle brake light system, and (3) the students' response to the teaching aid for the rear motorcycle brake light system.This research uses a development research approach, also known as Research and Development (R&D). The Research and Development (R&D) method is a research method used to produce a specific product and test its effectiveness. This research will be conducted at SMK Negeri 1 Nisam. The implementation will be carried out in the even semester of the 2024/2025 academic year. This research and development uses 3 methods in data collection. The methods used are observation, questionnaires, and documentation. The data analysis technique used in this research is descriptive analysis, which presents the results of product development in the form of learning media, testing the validity and suitability of the product for implementation in the electrical system of motorcycle rear brake lights.The results of the research on the development of teaching media props, which have gone through several stages such as potential issues, data collection, product design, product validation, design revision, product testing, until it became a teaching media prop for the electrical system of the motorcycle brake light. The results obtained from the material expert validation were 91.31% by validator 1 and 95.13% by validator 2. The media expert validation results were 97.91% by validator 1 and 97.91% by validator 2. The results of the students' responses to the teaching aids, after calculations, showed a total response score of 506 out of 572 overall. With a final score percentage of 88.46% and the qualification of the developed teaching aids' response being in the "Very Good" category.

In the cracker production process at UMKM Kerupuk Subur, the process of drying crackers involves human labor so there is a risk of injury because when drying crackers, workers have to bend and squat. This study aims to determine the occupational dangers of workers during the drying process of crackers in UMKM Kerupuk Subur and provide recommendations for improvement. The method used to analyze body posture is Rapid Entire Body Assessment (REBA) then for improvement recommendations using an anthropometric approach with percentile calculations to determine dimensions as parameters for designing the work aids needed in the form of an ergonomic drying table. The results of REBA's analysis show a score of 9 with a high or high level, meaning there is a high risk of injury so immediate improvement is needed. The results of the design of an ergonomic drying table were then simulated through Inventor software which described the position of the worker's posture when carrying out cracker drying activities with a perpendicular working position. The results of the assessment of the working posture of the worker after the improvement showed a decrease in the risk level from medium to low and negligible.

This study examines the impact of government policies on social trauma healing and post-conflict social integration in Ambon, focusing on interfaith community relations and policies implemented following the Malino II Agreement. The objective of this research is to explore the effectiveness of reconciliation policies in reducing sectarian tensions and supporting the recovery of social trauma. The study employs a descriptive-analytical qualitative approach, utilizing a literature review of relevant sources, including books and articles on related policies. The findings indicate that reconciliation policies involving interfaith dialogue and engagement with local leaders have been effective in mitigating sectarian tensions and fostering social trauma recovery. However, while these policies have shown short-term effectiveness, challenges persist in ensuring their sustainability and implementation, particularly regarding social inclusivity. Additionally, the role of local religious leaders and religious institutions is crucial in creating spaces for dialogue and strengthening social cohesion, while religious education and local cultural practices also contribute to social integration. This study suggests that community-based approaches and inclusive policies that engage various societal elements are essential for achieving sustainable social peace.