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Analytics

Badriyah Dwi Lestari; Anwar Hariyono

Akuntansi dan Ekonomi Pajak: Perspektif Global 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study focuses on analyzing the influence of sustainability reports, free cash flow, and sales growth on the financial performance of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Financial performance is measured using Return on Assets (ROA) as the main indicator to assess a company's ability to generate profits from its total assets. This study uses a quantitative approach with multiple linear regression analysis to examine the relationship between variables. The data used are documentary data with secondary data sources obtained from financial reports and company sustainability reports. A purposive sampling technique was applied to determine the research sample based on certain criteria, resulting in 95 observational data. The results show that free cash flow and sales growth have a significant influence on financial performance, indicating that the company's ability to generate free cash and increase sales directly contribute to performance improvements. Conversely, sustainability reports were not proven to have a significant effect on financial performance, so sustainability disclosure has not been a determining factor in increasing the ROA of energy sector companies during the study period.

Halida Khairiyah; Tri Joko Prasetyo; Niken Kusumawardani

Akuntansi dan Ekonomi Pajak: Perspektif Global 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the stock market reaction to the Christmas and New Year holidays by analyzing abnormal return and trading volume activity for companies consistently listed in the LQ45 Index during 2021–2023. Using a quantitative causal approach and an event study design, the research observes market behavior within a 10 day estimation window and a 10 8day event window surrounding the holiday period. The findings show that abnormal return exhibits limited but notable reactions, with a significant decline observed before the holiday, indicating that investors tend to reduce risk exposure prior to market closure. After the holiday, significant movements still appear, but they remain negative, suggesting that investor activity and confidence have not fully recovered. In contrast, trading volume activity does not show significant differences either before or after the holiday, implying that changes in prices are influenced more by sentiment and price adjustments rather than shifts in trading intensity. These results indicate that the Indonesian capital market demonstrates characteristics of a semi-strong form efficiency, where public information such as national holidays is largely anticipated and absorbed by the market.

Novariani Indri Utami; Mintasih Mintasih; Salman AT

Akuntansi dan Ekonomi Pajak: Perspektif Global 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the role of vocational education in strengthening human capital in the era of Industry 5.0 through a case study of students at SMK Entrepreneur Indonesia Sragen. Vocational education is a crucial component in developing competent, adaptive, and innovative human resources in the face of technological disruption and changing job market needs. Using a descriptive-qualitative approach, this study examines how the implementation of a competency-based curriculum, entrepreneurship training, and collaboration with the industrial world can improve the quality of human capital. The results show that vocational education at SMK Entrepreneur Indonesia Sragen successfully improves students' technical abilities, digital skills, and entrepreneurial spirit, thus better preparing them to face the demands of the world of work in the era of Industry 5.0. In addition, policy support, teacher training, and technology-based learning facilities also strengthen learning outcomes. This study confirms that vocational education plays a strategic role in producing productive, creative, and globally competitive graduates. Strengthening human capital through vocational education is a key factor in accelerating Indonesia's economic transformation towards an intelligent and highly competitive society in the digital era.

Srininta Srininta; Mesrida Simarmata; Kamelia Sinaga; Siti Nuraisyah; Febri Dyah +1 more

Jurnal Pengabdian Kepada Masyarakat 2025 Pusat Riset dan Inovasi Nasional

Background: Sexually transmitted diseases (STDs) are infectious diseases transmitted through sexual contact including vaginal, anal, oral intercourse and are caused by bacteria, viruses, and parasites, either directly or indirectly. Half of the 15-24 year olds contribute to sexually transmitted infections in the world. Objective: so that adolescents in Bangun Rejo Village are able to independently maintain their reproductive health to avoid sexually transmitted diseases. Method: Providing education about the prevention of sexually transmitted diseases in adolescents. The number of adolescents is 30 people. Population: all adolescents in Hamlet II, Bangun Rejo Village. Sample: all populations or total sampling. Data is frequency distribution. Results: before education, adolescents' knowledge about the prevention of infectious diseases was mostly lacking as many as 12 people (40%) and a minority of good as many as 7 people (23.3%), while after education, the results obtained were a majority of good as many as 16 people (53.3%) and a minority of less as many as 5 people (16.7%). Conclusion; There was an increase in knowledge after education about early disease prevention about sexually transmitted diseases in adolescents in Bangun Rejo Village. Suggestion: Provide counseling facilities for adolescents regarding sexually transmitted infections.

Srininta Srininta; Mesrida Simarmata; Kamelia Sinaga; Siti Nuraisyah; Febri Dyah +1 more

Jurnal Pengabdian Kepada Masyarakat 2025 Pusat Riset dan Inovasi Nasional

Sexually transmitted diseases (STDs) are infectious diseases transmitted through sexual contact including vaginal, anal, oral intercourse and are caused by bacteria, viruses, and parasites, either directly or indirectly. Half of the 15-24 year olds contribute to sexually transmitted infections in the world. So that adolescents in Bangun Rejo Village are able to independently maintain their reproductive health to avoid sexually transmitted diseases. Method: Providing education about the prevention of sexually transmitted diseases in adolescents. The number of adolescents is 30 people. Population: all adolescents in Hamlet II, Bangun Rejo Village. Sample: all populations or total sampling. Data is frequency distribution. before education, adolescents' knowledge about the prevention of infectious diseases was mostly lacking as many as 12 people (40%) and a minority of good as many as 7 people (23.3%), while after education, the results obtained were a majority of good as many as 16 people (53.3%) and a minority of less as many as 5 people (16.7%). Conclusion; There was an increase in knowledge after education about early disease prevention about sexually transmitted diseases in adolescents in Bangun Rejo Village. Provide counseling facilities for adolescents regarding sexually transmitted infections.

Farij Ibadil Maula; Brillian Rosy; Novi Trisnawati; Fitriana Rahmawati; Prisilia Joyceline Atmojo

Jurnal Pengabdian Kepada Masyarakat 2025 Pusat Riset dan Inovasi Nasional

In the era of digital transformation, modern, systematic, and integrated archive management has become a crucial element in creating effective, efficient, and accountable education governance. Office Management and Business Services (MPLB) teachers in East Java still face obstacles in implementing technology-based archive management due to limited digital literacy, lack of supporting facilities, and minimal ongoing training relevant to 21st-century needs. This Community Service (PKM) activity aims to improve the professional competence of MPLB teachers in modern archive management through interactive workshop-based training, intensive mentoring, and direct simulation of the use of digital archiving applications. The implementation methods included participant needs analysis, problem-solving-based module development, digital archive management practice using a cloud system, and pre-test and post-test-based evaluation to measure competency improvement. The results of the activity showed an average increase in participant understanding of 42%, a 58% increase in operational skills in using archiving applications, and a 35% increase in archive management time efficiency. In addition, teachers are able to implement an electronic file classification system in schools and build a database of digitized documents. These activities strengthen transparent and sustainable educational administration, as well as supporting the realization of inclusive and globally competitive education in line with the Asta Cita vision towards Indonesia Emas 2030.

Akbar Akbar; Almansyah Rundu Wonua; Sudarnice Sudarnice

Jurnal Manajemen dan Ekonomi Bisnis 2025 Pusat Riset dan Inovasi Nasional

The purpose of this research is to determine the influence of knowledge sharing and innovative work behavior on organizational innovation capability. This research design uses a quantitative approach with a survey method. This approach is used to measure the influence of knowledge sharing variables and innovative work behavior on innovation capability. This research was conducted at the PDAM Kolaka Regency office, Southeast Sulawesi Province. The population of this study was 30 employees of PDAM Kolaka Regency, Southeast Sulawesi Province. In this research, primary data sources are used in the form of survey results by distributing questionnaires to obtain information and responses related to knowledge variables, innovative work behavior and employee innovation capabilities. To test the hypothesis, this research uses PLS-SEM with the help of the Smart-PLS version 3.0 application.  The research results show that there is no influence between knowledge sharing and innovative work behavior on organizational innovation capability .  

Nur’Fatimah Az-zahra; Nazwa Ramadhani; Rayhan Zahran Mustofa; Shaffa Helia

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2025 Pusat Riset dan Inovasi Nasional

This study examines the phenomenon of code-mixing among Generation Z in Banjarmasin, particularly in The comments section of TikTok content, which has become a primary digital expression space for young People. The aim of this study was to identify the forms, patterns, and social and cultural factors underlying This linguistic practice. Using descriptive qualitative methods with listening and note-taking techniques, Information was collected from comments on two TikTok posts on the accounts @BudRab and @Fazarbungaz. The findings indicate that the code-mixing that occurred was dominated by the insertion Of Banjarese elements into Indonesian (Banjar-Indonesian code-mixing), as well as a mixture of Banjarese, Indonesian, and English (Outer Code-mixing and Mixed Code-mixing). The forms of code-mixing found Included the insertion of Banjarese words, phrases, and lexical items such as kd (kada), makai, and mun. An analysis of the functions of code-mixing shows that this practice has a dual role: referential (for specific Local contexts), directive (to guide conversations), emotive/expressive (to indicate emotional closeness, for Example, longitude), and most importantly, as a marker of digital identity and cultural solidarity among Banjar speakers in the digital realm. This phenomenon confirms that social media serves as a new, flexible and essential space for the Banjar language to survive and negotiate with global and national languages. This study contributes to sociolinguistics by mapping the dynamics of language evolution among Gen Z in A digital context, highlighting the creative and social aspects of code-mixing.

Bariah Bariah; Dhea Azkia Shalehah; Muhammad Sugianor; Nazwa Ramadhani

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2025 Pusat Riset dan Inovasi Nasional

Language processing disorders are disorders that arise when someone is under mental stress or experiencing deep emotional trauma. This study aims to analyze the various types of language processing disorders experienced by the character Tari in the film "Bolehkah Sekali Saja Aku Menangis" (May I Cry Once) and to determine the relationship between the character's emotional state and the linguistic symptoms that appear. This study uses a qualitative approach with a naturalistic approach and analytical descriptive methods, where data are collected through observation and recording of dialogues in the film that show signs of language disorders. Samples were taken purposively based on statements that indicate irregularities in sentence structure, long pauses, repetitions, or inappropriate word choices. This analysis compares the results of the study with existing psycholinguistic theories regarding how language processing works and the influence of trauma on speech production. The findings of this study indicate four main types of language processing disorders experienced by the character Tari: unfinished sentences, long pauses, repetitions of words or phrases, and inaccuracies in word choice. These types of disorders are more apparent when the character experiences high emotional stress and when interacting with family members related to her trauma.  The results of this study support the theory that emotional trauma can disrupt verbal working memory function and speech planning processes, ultimately impeding communication skills.

Nazwa Ramadhani

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2025 Pusat Riset dan Inovasi Nasional

This study examines the words structure of two selected songs, “Kekal” and “Di Akhir Perang”, from Nadin Amizah’s album Untuk Dunia, Cinta, dan Kotornya, with a focus on identifying and interpreting the functions of open class words and closed class words within the lyrical composition. The background of this research lies in the growing interest in understanding how contemporary Indonesian songwriters construct meaning through linguistic choices that contribute to the emotional depth of their works. The objective of this study is to analyze how open class words such as nouns, verbs, adjectives, and adverbs contribute to semantic imagery, while closed class words such as pronouns, conjunctions, prepositions, and aspects establish grammatical cohesion and narrative continuity. Using qualitative descriptive methods, the lyrics were segmented, categorized, and interpreted based on linguistic theory to reveal the semantic and grammatical roles of each word class. The findings show that open class words dominate the emotional and metaphorical landscape of the songs, functioning as carriers of imagery, personal vulnerability, and symbolic representation of healing, love, and existential reflection. Meanwhile, closed class words serve as structural anchors that link ideas, mark relationships between clauses, and maintain narrative fluidity, particularly in expressing inner conflict and the resolution of emotional war depicted in the lyrics. The study concludes that Nadin Amizah’s lyricism is not only aesthetically expressive but also linguistically strategic, revealing a deliberate interplay between lexical creativity and grammatical precision. These findings imply that linguistic analysis can enrich the appreciation of contemporary Indonesian music and open new perspectives for future studies in stylistics, discourse analysis, and cultural semantics.

Khoiriyah, Alvi Maryamul; Salsa, Elva Elfiani; Lontoh, Rhea Renata; Ertinawati, Yuni

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2025 Pusat Riset dan Inovasi Nasional

This study aims to describe strategies for Indonesian language development through the use of Instagram, particularly the Story feature, as a medium for introducing Indonesian lexical equivalents. The study is grounded in the increasing use of foreign terms and code-mixing on social media, highlighting the need for language cultivation efforts that align with digital communication habits. A descriptive qualitative method was employed, with data collected from polls, question box responses, and user interaction metrics from the Instagram account @katasetara_. The findings indicate that respondents’ understanding of Indonesian lexical equivalents remains relatively low, as shown by the high percentage of incorrect answers for terms such as caption (57%), typo (56%), and headset (52%). By providing explanations in feed posts, the @katasetara_ account serves as an informative and engaging medium for language cultivation. This study concludes that Instagram holds strong potential as an effective platform for linguistic education when combined with interactive strategies and adherence to standard Indonesian language norms.

Hillary Ester Hutasoit; Neneng Sri Wulan; Wina Mustikaati

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2025 Pusat Riset dan Inovasi Nasional

Fifth grade students' consistently poor reading comprehension abilities, which impeded their overall academic development and participation in language acquisition, served as the driving force for this study. Using a comic assisted problem based learning (PBL) model, the study, which involved 39 students at SDN Purwamekar, aimed to improve learning activities in order to increase teacher and student participation and, eventually, improve fifth grade students' reading comprehension skills. By using comic strips to illustrate issues, this creative method made learning more engaging and accessible for younger students. In order to enable iterative improvements, the study was conducted over two cycles using classroom action research technique. Only 25% of students (eight people) successfully completed the learning objectives in the first cycle, according to preliminary findings, while 75% (24 students) failed, suggesting difficulties with student motivation and comprehension. This led to changes like improving comic material and fostering more cooperative conversations. Significant progress was seen by the second cycle, with 30 students meeting the completion criteria and only four falling short of the objectives, indicating improved engagement and skill growth. In conclusion, the comic assisted PBL model effectively boosted reading comprehension skills among fifth grade students. The research underscores the value of integrating visual aids and problem solving in education, offering practical insights for teachers to create more dynamic classrooms. Nonetheless, factors like time constraints and resource availability warrant further exploration to ensure sustainable implementation in diverse educational settings.

Agnia Fitri

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2025 Pusat Riset dan Inovasi Nasional

This study aims to explain the level of student interest and various aspects that influence their interest in reading poetry among students of the Department of Indonesian Language and Literature Education, Lambung Mangkurat University (ULM) class of 2024. The research focuses on how students interpret poetry, factors that encourage and inhibit reading interest, and the role of the academic environment in shaping literary appreciation, especially poetry. This study uses a descriptive qualitative approach through interviews and documentation to gain an in-depth understanding of students' experiences, views, and habits in reading poetry. The results show that students' interest in poetry is in the moderate category. Some students consider poetry to be beautiful and meaningful works, thus helping them to reflect on themselves and increase their interest in reading. However, others find it difficult to understand the implied meaning in poetry and consider poetry a complicated and less interesting genre. Factors that encourage interest in reading poetry include the active role of lecturers in presenting interesting poetry material, campus literary activities such as poetry readings and competitions, and the existence of student communities that focus on writing and literary appreciation. Meanwhile, obstacles found include limited literacy facilities such as reading rooms and poetry book collections, low student personal motivation, and the dominance of digital media which is more practical and entertaining than printed literary works. This research emphasizes the importance of creative learning strategies and support for campus activities to revitalize the culture of reading poetry so that literary appreciation can develop more optimally.

Iyai, Yustina; Zahara, Leni

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2025 Pusat Riset dan Inovasi Nasional

This study aims to increase student interest in Social Studies (IPS) through the use of varied learning media in third-grade students at SD Pembangunan Laboratorium UNP. The typically boring nature of Social Studies learning can be addressed by presenting engaging media tailored to student characteristics. Varied learning media, such as educational videos, images, interactive games, and props, are expected to engage students, engage them, and enhance their understanding of the material. This study used a qualitative approach through observation and interviews to determine students' responses to the use of these media. The results showed that the use of diverse learning media increased student motivation and interest in Social Studies lessons. Students appeared more enthusiastic in discussions, asking questions, and completing assigned assignments. Thus, the use of varied media not only increased student interest but also strengthened their understanding of the material presented. This study recommends that educators at SD Pembangunan Laboratorium UNP optimize the use of varied learning media to improve the quality of Social Studies learning, thereby making the teaching and learning process more enjoyable and effective.

Amanda, Dea; Khairunissa, Tsabitah Zoya; Nurjam’an, Ichsan

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2025 Pusat Riset dan Inovasi Nasional

This study examines the phonological disorder in the form of mild articulatory dysarthria experienced by actress Junior Roberts in an entertainment media interview on the Cinema 21 YouTube channel. The study was conducted using a phonological approach, specifically articulatory phonetics, to analyze the inaccuracy of pronunciation of language sounds in spontaneous speech. This study used a qualitative descriptive method with the Free Listening and Speaking (SBLC) technique as a means of data collection. The analysis results indicate that the phonological disorder experienced by the subject is evident in the phoneme /r/ through three main processes: substitution (/r/ is replaced by /l/ or /y/), elision (the /r/ sound is lost), and distortion (the /r/ sound is heard muffled). This disorder is caused by articulatory muscle weakness due to neuromotor dysfunction. Despite this, the subject displayed a positive attitude and made her speech characteristics a personal identity in the entertainment world. This study confirms that the study of phonology does not only focus on the sound aspects of language but also encompasses the physiological, psychological, and social dimensions that influence human speech production.

Senna Hendrian; Ambar Tri Hapsari

Switch : Jurnal Sains dan Teknologi Informasi 2025 Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

This study aims to analyze the effect of utilizing online sales application technology on the economic growth of local product-based Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. The rapid advancement of digital technology has encouraged MSMEs to integrate online sales applications into their business processes to enhance competitiveness and business sustainability. This research employs a quantitative explanatory approach using survey data collected from MSME actors who actively utilize online sales application technology. The independent variable in this study is the utilization of online sales application technology, while the dependent variable is MSME economic growth, measured through sales growth, income growth, and market expansion. Data were analyzed using multiple linear regression, including t-test, F-test, and coefficient of determination (R²). The results indicate that the utilization of online sales application technology has a positive and significant effect on MSME economic growth. These findings emphasize the strategic role of digital technology adoption in strengthening MSME performance and supporting inclusive economic growth in Indonesia. The study provides important implications for policymakers and stakeholders in promoting digital transformation among MSMEs.

Arya Agiltriawan; Muhammad Ilham; Isa Faqihuddin Hanif

Switch : Jurnal Sains dan Teknologi Informasi 2025 Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

The implementation of management information systems is a crucial instrument for improving the effectiveness of performance and service quality in local government agencies. The digital transformation driven by national policy requires local governments to manage data and information in an integrated, accurate, and timely manner. However, in practice, the implementation of management information systems still faces various obstacles, both in terms of human resources, technological infrastructure, and organizational policy support. This study aims to analyze the implementation of management information systems in local government agencies and identify the supporting and inhibiting factors that influence it. The research method used is a qualitative approach through a literature review of national journals and relevant scientific papers published between 2021 and 2025. Data were analyzed descriptively and analytically to obtain a comprehensive picture of the implementation patterns of management information systems in local government. The analysis results indicate that management information systems contribute positively to improving the effectiveness of organizational performance and the quality of public services when supported by competent personnel, available infrastructure, and leadership commitment. Conversely, weak coordination, limited human resources, and resistance to change are the main factors hindering implementation. This research is expected to serve as evaluation material and a reference for local governments in optimizing the implementation of management information systems on a sustainable basis.

Rohim Rohim; Mohammad Haris Musthofa; Irpan Noerdin; Tri Cahyanto

Switch : Jurnal Sains dan Teknologi Informasi 2025 Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

The phenomenon of cockfighting still persists in various communities in Indonesia as a cultural practice, entertainment, and symbol of certain social identities. However, this practice raises serious issues when analyzed from the perspectives of modern bioethics, animal welfare, public health, and normative religious values, particularly maqāṣid al-sharī‘ah. This study aims to examine the ethical conflicts that arise from cockfighting by analyzing the biological and physiological impacts on animals, violations of animal welfare principles, and tensions between local cultural legitimacy and universal ethical standards. This research uses a descriptive-qualitative approach based on a review of relevant scientific literature, including national and international publications in the fields of bioethics, animal welfare, animal health, and law. The results of the study show that cockfighting systematically causes severe physical injury, extreme biological stress, behavioral disorders, and an increased risk of zoonotic disease transmission, so it can be categorized as a form of organized animal cruelty. From a bioethical and maqāṣid al-sharī‘ah perspective, this practice contradicts the principles of respect for life, non-maleficence, and protection of life and public welfare. The lack of legal protection focused on animal welfare reinforces the urgency of a transformative approach through regulatory reformulation, public education, and the development of non-violent cultural alternatives. This study is expected to serve as a scientific and ethical basis for policy formulation and contextual and sustainable animal protection efforts.  

Fatimatus Zuhro; Dannisa Zahroh Amalia; Raka Izza Sabilillah; Muhammad Rizky Maulana; Nisa Dwi Septiyanti +1 more

Switch : Jurnal Sains dan Teknologi Informasi 2025 Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

The student admission process in many educational institutions is still conducted manually, leading to issues such as data duplication, input errors, and delays in reporting. This study designs and implements a desktop-based student registration information system using VB.NET and MySQL, equipped with an admission-status checking feature and an automated quota-management module. The system was developed using the waterfall model, consisting of requirement analysis, system design using UML, implementation, and black-box testing. Two user roles are supported: admin and student. Admin users can manage applicant data, configure program quotas, open or close the registration period, and generate reports, while student users can create accounts, complete registration forms, and independently check their admission results. The implementation results show that all core functions operate validly based on testing involving two respondents. The quota-management feature successfully restricts the number of applicants according to predetermined capacities, and the admission-status module automatically displays pass or fail results. The system improves administrative efficiency, enhances data accuracy, and reduces reliance on manual record-keeping. Therefore, this desktop application serves as an effective solution for schools requiring a reliable and efficient admission management system without depending on stable internet connectivity.

Ahmad Haidar; Maulina Mukaromah; Iqbal Ahmad Bukhari; Edy Susena

Switch : Jurnal Sains dan Teknologi Informasi 2025 Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

Digitalization demands the MSME sector, including barbershops, to adopt technology in reservation management and marketing. Many barbershops still use manual systems, causing problems such as irregular queues, service delays, and suboptimal promotions. This study formulates how to design an information system that can integrate reservation and marketing functions into a single web-based platform. The objective is to produce an efficient, secure, and user-friendly information system design for both barbershop managers and customers. The method used is the Design Science Research approach with a waterfall system development model, involving needs analysis, system design, database design, and user interface design. The design results were validated by experts and users with a satisfaction rate of over 85%, indicating that the designed system aligns with the operational needs of barbershops. The conclusion is that the developed information system can enhance operational efficiency and customer experience, and is suitable for implementation in the barbershop service sector of SMEs.