SciRepID - Scientific Publication Search

Publication Search

54,413 articles from 425 journals · 1,456 citations tracked

Showing 201-220 of 3,107

Analytics

Al Amin, Imam Husni; Wibisono, Setyawan; Hadikurniawati, Wiwien; Lestariningsih, Endang; Eniyati, Sri

Dinamik 2026 Universitas Stikubank

Penelitian ini mengevaluasi performa tiga algoritma deteksi komunitas Louvain, Infomap, dan Walktrap dalam konteks social network analysis pada jaringan undang-undang Republik Indonesia periode 2014–2024. Jaringan dibangun dari hubungan kutipan antar undang-undang Republik Indonesia pada rentang waktu antara tahun 2014 sampai dengan tahun 2024. Kutipan antar undang-undang diperoleh pada bagian “Mengingat” pada setiap undang-undang, menghasilkan sebuah konstruksi struktur graf berarah dan tak berbobot. Setiap algoritma diuji berdasarkan empat metrik evaluasi: modularity, coverage, conductance, dan inter-cluster density. Evaluasi terhadap tiga algoritma deteksi komunitas Infomap, Louvain, dan Walktrap pada jaringan undang-undang menunjukkan perbedaan karakteristik dalam membentuk struktur komunitas. Louvain unggul dalam hal modularity (0.522387) dan conductance (0.287157), yang mencerminkan kemampuan optimal dalam memisahkan komunitas besar yang kohesif dan minim koneksi keluar. Infomap menempati posisi menengah dengan modularity dan inter-cluster density yang cukup baik, menawarkan keseimbangan antara segmentasi dan kepadatan komunitas. Walktrap memiliki keunggulan pada coverage (0.809586) dan inter-cluster density (0.50640), menandakan kemampuannya membentuk komunitas kecil yang sangat padat secara internal, meskipun cenderung kurang terstruktur secara global karena modularity-nya paling rendah (0.464787). Dengan demikian, Louvain direkomendasikan sebagai algoritma paling sesuai untuk analisis jaringan undang-undang, terutama jika tujuan utama adalah memperoleh segmentasi komunitas yang terstruktur kuat dan representatif secara makro terhadap arsitektur hukum nasional.

Eviona Elshadai Margareth Hutapea; Trissa Lihayati Nur Laila

Parlementer : Jurnal Studi Hukum dan Administrasi Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Physical violence against journalists remains a serious threat that hinders the functioning of democracy in Indonesia. Law Number 40 of 1999 concerning the Press explicitly guarantees legal protection for journalists through Articles 8 and 9, which emphasize freedom from censorship and the right to seek and disseminate information. However, criminal law enforcement against perpetrators of physical violence has not been optimal, leading to a culture of impunity. This study uses a normative juridical approach by analyzing the Press Law regulations, the provisions of the Criminal Code on assault (Articles 351-355), as well as the theoretical basis of Satjipto Rahardjo's preventive-repressive legal protection and Moeljatno's law enforcement principles. The results of the study indicate a significant gap between strong legal norms and weak enforcement practices,  characterized by the dominance of mediation by the Press Council and a culture of impunity for perpetrators, often involving state apparatus. According to AJI reports from 2020-2025, there have been 84 to 89 cases annually, with only 15-20% processed criminally. The main obstacles include a lack of coordination between institutions, minimal awareness of law enforcement officials, victims' reluctance to report due to social pressure and fear of reprisals, and institutional solidarity among perpetrators. This impunity not only traumatizes journalists but also induces self-censorship, reduces investigative journalism quality, and weakens democratic checks and balances. Recommendations include revising the Press Law for stricter sanctions, enhancing law enforcement training, and establishing independent investigation teams under Komnas HAM to combat impunity effectively. 

Dhiya Fathiyyatul Aulia

Deposisi: Jurnal Publikasi Ilmu Hukum 2025 International Forum of Researchers and Lecturers

The Regional Regulation Formation Agency (Bapemperda) is a legislative body under the Regional People's Representative Council (DPRD) that plays a key role in the creation of regional regulations. This study analyzes the function of the Bapemperda of the West Java Provincial DPRD in 2025 throughout the entire regulation formation process using a qualitative approach. The results show that Bapemperda carries out strategic tasks including the preparation of Propemperda (Regional Regulation Proposals), coordination and harmonization of Draft Regional Regulations (Raperda), monitoring discussions, and evaluating the content of the material. In 2025, Bapemperda established 10 Draft Regional Regulations (Raperda) (3 proposed by the DPRD and 7 proposed by the Governor). Bapemperda functions as a bridge for political communication and quality control of regional regulations. Its effectiveness is influenced by coordination, member professionalism, and consistent application of regulatory principles. Challenges faced include time constraints, complexity of substance, and political dynamics. The study recommends strengthening institutional capacity and optimizing the documentation system to support good governance.

Yosinta Ayu Carlinda Devi; Sri Mulyani; Aniek Tyaswati Wiji Lestari

Jurnal Akta Notaris 2025 Program Studi Kenotariatan Program Magister

Penelitian ini dilatarbelakangi oleh kedudukan akta notaris sebagai instrumen hukum yang memiliki kekuatan pembuktian otentik, namun efektivitasnya dalam sengketa merek masih diperdebatkan. Rumusan masalah penelitian ini meliputi: (1) bagaimana kedudukan hukum akta notaris dalam perkara sengketa hak atas merek POLO di Indonesia? (2) apa implikasi yuridis dari penggunaan akta notaris terhadap perlindungan hukum pemilik merek dalam sengketa tersebut? Metode yang digunakan adalah penelitian hukum normatif dengan pendekatan perundang-undangan, konseptual, dan kasus, didukung data primer melalui wawancara dengan praktisi. Bahan hukum primer berupa UU Jabatan Notaris, UU Nomor 20 Tahun 2016 tentang Merek dan Indikasi Geografis, serta Putusan Mahkamah Agung Nomor 614 K/Pdt.Sus-HKI/2023 dianalisis secara kualitatif. Hasil penelitian menunjukkan bahwa akta notaris memiliki kedudukan kuat sebagai alat bukti otentik dalam perjanjian lisensi maupun pengalihan merek. Namun, dalam kasus POLO, Mahkamah Agung lebih mengutamakan prinsip penggunaan pertama (first use) dibanding sekadar keberadaan akta notaris, sehingga akta tersebut tidak menjadi penentu utama. Kesimpulannya, meskipun akta notaris memberikan kepastian hukum dan perlindungan preventif, efektivitasnya tetap bergantung pada kesesuaian dengan fakta penggunaan merek. Saran penelitian adalah perlunya penguatan regulasi mengenai keharusan pencatatan akta pengalihan atau lisensi merek di DJKI, serta peningkatan peran notaris dalam memastikan substansi akta sesuai fakta hukum agar dapat mendukung perlindungan hukum yang lebih optimal.

Cecep Bihar Aftarudin; Arihta Esther Tarigan; Elianta Ginting

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

An employment relationship is a relationship between a worker and an employer or entrepreneur involving work, wages, and orders. One outcome of this employment relationship is termination of employment. To create a just and prosperous society based on Pancasila and the 1945 Constitution, the government has enacted laws concerning termination of employment, such as Law No. 13 of 2003 concerning Manpower, Law No. 11 of 2020 concerning Job Creation, and Government Regulation No. 35 of 2021 concerning Fixed-Term Employment Agreements, Outsourcing, Working and Rest Hours, and Termination of Employment. This research uses a normative legal method, namely examining the law as it exists or should exist, or the law in books. The research was conducted by analyzing applicable laws and regulations, using library materials or secondary data covering primary, secondary, and tertiary law. Termination of employment is the right of both parties, namely workers and employers. Both parties can terminate the employment relationship according to their respective situations or conditions. This issue often generates debate because each party has different perspectives and arguments regarding termination of employment. As a result, the amount of compensation workers receive in practice also varies. Comparing Law No. 13 of 2003, Law No. 11 of 2020, and Government Regulation No. 35 of 2021 concerning termination of employment, it is clear that the Employee Rights Act No. 13 of 2003 provides more compensation than the Job Creation Law. Therefore, in practice, many companies, including PT Kuoni Indonesia, seek ways to reduce their compensation obligations under the pretext of negotiating with employees.

Achmad Rizky Airlangga; Faiq Muhammad Zufar; Syahputra Aditya Kusrin Surbakti

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The authority of the Religious Courts in Indonesia has undergone substantial transformation since the enactment of the 1974 Marriage Law, which serves as a foundational milestone in harmonizing the national legal system on family matters. Prior to this legislation, the jurisdiction of the Religious Courts was limited and influenced by legal dualism among customary law, Islamic law, and Western civil law inherited from the colonial period. This article examines how the Marriage Law initiated a shift in the structure and legitimacy of the Religious Courts and how their jurisdictional expansion reached a more comprehensive form through Law No. 7 of 1989 on Religious Courts and its subsequent amendments under Law No. 3 of 2006 and Law No. 50 of 2009. Using a normative juridical approach, this study analyzes statutory regulations, academic literature, and Islamic legal doctrines. The findings show that the Marriage Law provided the initial legal foundation for strengthening the Religious Courts' authority in handling family disputes, which was later expanded significantly to include inheritance, wills, grants, endowments (wakaf), alms (zakat), charitable donations (infaq and sadaqah), and Islamic economic matters during the legal reform era. This transformation not only reinforced the institutional structure of the Religious Courts but also improved access to justice for Muslim communities and supported the integration of Islamic law into Indonesia’s national legal framework. Therefore, the development of the Religious Courts’ authority after the Marriage Law reflects the dynamic modernization of the legal system and the harmonization between religious values and the rule of law in Indonesia.

Faradiba, Firstya Trista; Sodikin, Alvino Oktavierdinand; Sandari, Tries Ellia

Jurnal Bisnis Kreatif dan Inovatif 2025 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

The 2018 financial statement manipulation case of PT Garuda Indonesia Tbk revealed a violation of the ethical principles of the public accountant profession and weak auditor independence in detecting irregularities in revenue recognition. This incident has created an urgency to empirically test the extent to which professional ethics influence auditor independence in preventing financial statement manipulation. This study aims to analyze the influence of public accountant professional ethics on auditor independence using quantitative research methods. Data were obtained through variable measurements using structured instruments which were then processed and analyzed using the SPSS application through validity tests, reliability tests, simple linear regression analysis, and t-tests to determine the significance of the influence between variables. The results of the study indicate that professional ethics has a positive and significant influence on auditor independence, where the stronger the application of ethical principles, the higher the level of auditor independence in carrying out their professional duties. The conclusion of this study confirms that the consistent application of professional ethics is a fundamental factor in maintaining auditor objectivity and preventing the recurrence of financial statement manipulation cases such as those that occurred at PT Garuda Indonesia Tbk.

Muhammad Fachrudin; E. Nita Prianti

GARUDA : Jurnal Pendidikan Kewarganegaraan dan Filsafat 2025 International Forum of Researchers and Lecturers

In the era of globalization and technological advancement, education must transform to develop students who are adaptive, critical, and have strong character. One innovation introduced by the government is the Merdeka Belajar (Independent Learning) Curriculum, which emphasizes competency, character, and project-based learning. This study aims to determine the effect of implementing the Merdeka Curriculum on the learning outcomes of Pancasila Education for Grade XI students at SMAN 1 Petir in the 2024/2025 academic year. A quantitative method with a survey approach was used, involving 80 student respondents. Data were collected through questionnaires and learning outcome tests, and analyzed using correlation and regression statistical techniques. The results show that the Merdeka Curriculum has a significant and positive effect on students’ PPkN learning outcomes, with a correlation coefficient of 0.766. This means better implementation of the curriculum leads to better student achievement. The curriculum contributes 58.7% to the learning outcomes, while the remaining 41.3% is influenced by other factors. The study concludes that the Merdeka Curriculum effectively enhances learning outcomes, particularly in character and 21st-century skills development.

Yuliana; Budi Prasetyo

Jurnal Akta Notaris 2025 Program Studi Kenotariatan Program Magister

Perkawinan campuran adalah pernikahan yang terjadi antara dua individu dengan kewarganegaraan yang berbeda. Dalam konteks hukum di Indonesia, perkawinan campuran diatur dalam Pasal 57 Undang-Undang Nomor 1 Tahun 1974 tentang Perkawinan, yang menyatakan bahwa perkawinan antara warga negara Indonesia (WNI) dan warga negara asing (WNA) harus memenuhi ketentuan hukum masing-masing negara. Penelitian ini menganalisis perlindungan hukum bagi warga negara asing (WNA) dalam perkawinan campuran, dengan fokus pada Putusan Pengadilan Negeri Jakarta Selatan Nomor 526/PDT.G/2012/PN.Jkt.Sel. Penelitian ini dilatarbelakangi oleh meningkatnya kasus perkawinan campuran yang menimbulkan berbagai permasalahan hukum, terutama terkait hak-hak WNA. Rumusan masalah yang dikaji adalah 1) Bagaimana Aturan Hukum Perjanjian Perkawinan terhadap Perkawinan Campuran di Indonesia. 2) Bagaimana Perlindungan Hukum Bagi Warga Negara Asing Dalam Perkawinan Campuran pada Putusan Pengadilan Nomor 526/PDT/G/2012/PN.Jkt Sel, 3) Bagaimana Implikasi dari Putusan Tersebut dalam Praktik Pembuatan Perjanjian Perkawinan dengan Warga Negara Asing. Metode Penelitian yang digunakan adalah yuridis normatif, Spesifikasi penelitian yang digunakan adalah deskriptif analitis. Data yang dikumpulkan berupa data Sekunder dan metode analisis data menggunakan analisis kualitatif.

Nasihatul Khoiriyah; Widyarini Indriasti Wardani

Jurnal Akta Notaris 2025 Program Studi Kenotariatan Program Magister

Penelitian ini mengkaji implementasi Program Pendaftaran Tanah Sistematis Lengkap (PTSL) di Desa Reban, Kecamatan Reban, Kabupaten Batang, Jawa Tengah, dengan fokus pada aspek regulasi dan pembiayaan. Program yang bertujuan memberikan kepastian hukum atas hak tanah masyarakat ini menghadapi berbagai tantangan seperti keterbatasan anggaran desa dan ketidaksesuaian biaya dalam SKB 3 Menteri Nomor 34 Tahun 2017 dengan kondisi ekonomi terkini. Penelitian ini menggunakan pendekatan yuridis empiris dan metode deskriptif analitis, penelitian ini mengumpulkan data melalui wawancara dan studi kepustakaan. Landasan teori mencakup efektivitas hukum, sistem hukum, hukum responsif, dan kepastian hukum, yang memberikan kerangka analisis dalam konteks pertanahan Indonesia. Hasil penelitian menunjukkan bahwa pelaksanaan PTSL di Desa Reban telah sesuai dengan Pasal 19 UU No. 5/1960 dan Peraturan Menteri ATR/BPN No. 6/2018. Program ini mencapai keberhasilan signifikan dengan 349 sertifikat yang berhasil diterbitkan dari 448 bidang tanah yang didaftarkan. Pelaksanaan melibatkan tahapan sistematis mulai dari sosialisasi hingga penerbitan sertifikat, dengan koordinasi yang baik antara pemerintah, BPN, dan masyarakat. Kendala utama yang ditemukan adalah ketidaksesuaian biaya dalam SKB 3 Menteri yang menetapkan Rp150.000 per bidang tanah, yang tidak mencukupi biaya operasional akibat inflasi. Hal ini mendorong panitia PTSL di beberapa daerah mengambil inisiatif menetapkan biaya yang lebih tinggi melalui musyawarah.

Kresna Ningsih Manik; Siti Aisah Ginting

Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Early English mastery is a long-term educational investment that should be supported by instructional approaches aligned with children’s developmental characteristics. This community service program aimed to systematically implement the *English Through Play* approach, enhance English learning interest, and create positive learning experiences for children aged 4–6 years at Samantha English Course. The program was conducted participatorily through preparation, implementation, and evaluation stages over eight weeks. The *English Through Play* approach was applied through various activities, including action songs, flashcard games, storytelling with gestures, and simple role play. Evaluation was carried out descriptively through observation of participation, verbal responses, children’s expressions, and simple oral tests to measure basic vocabulary mastery. The results showed that more than 80% of the children were actively engaged during the learning sessions. Approximately 70–85% demonstrated increased learning interest, as reflected in their enthusiasm, verbal participation, and positive responses to English instructions. In addition, most children were able to recognize and pronounce 5–10 basic vocabulary items based on the learning themes and perform simple self-introductions. The program also produced a play-based learning guide that can be sustainably implemented by the partner institution. In conclusion, the *English Through Play* approach proved effective in enhancing young learners’ interest and participation in early English learning. This model can serve as a practical and replicable alternative for similar non-formal educational institutions.

Flaviana Lidia Yuyun; Rex Tiran; Ambrosius Dedi A. Sinu

Jurnal Kajian Ilmu Sosial, Politik dan Hukum 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study is titled Analysis of the Incumbent's Defeat in the 2024 Regional Head Election in East Flores Regency (A Study of Antonius Hubertus Gege Hadjon's Defeat in East Adonara District), with the aim of analyzing the factors that led to the defeat of incumbent Antonius Hubertus Gege Hadjon in the 2024 Pilkada. This study uses Pierre Bourdieu’s political modality theory, including political, social, economic, and cultural capital. A qualitative approach with a descriptive method is employed, and data is collected through interviews with subjects consisting of the incumbent candidate, a religious leader, a youth leader, a community leader, two party representatives, and the success team. The study focuses on the support base in East Adonara District. The results of the study indicate that the incumbent's defeat was caused by the weakening of political capital, especially due to the vacancy in the regent’s position for two and a half years, which strengthened the opponent's position. This caused stagnation in public services and a decrease in the intensity of local government communication. In addition to these structural factors, weak internal party consolidation and public sentiment about uneven development also contributed to the defeat, indicating the incumbent's failure to manage his political capital amidst the dynamics of governance.

Siti Naila Sya’bani; Luqman Effendi

Jurnal Ventilator: Jurnal riset ilmu kesehatan dan Keperawatan 2025 Stikes Kesdam IV/Diponegoro Semarang, Indonesia

Suicide among adolescents is a serious mental health problem; however, not all adolescents with suicidal ideation progress to suicide attempts. Understanding the psychological factors that influence the transition from intention to actual behavior is essential for effective prevention efforts. This study aims to examine the role of the Theory of Planned Behavior (TPB) in understanding the transition from suicidal intention to suicide attempt behavior, as well as protective behaviors such as mental health help-seeking among adolescents. This study employs a literature review method with a quantitative correlational approach based on the TPB framework, using secondary data from scientific articles published between 2021 and 2025 and obtained through Google Scholar and PubMed. The findings indicate that suicidal ideation is the strongest predictor of suicidal intention but does not always lead to suicide attempts. TPB constructs, particularly perceived behavioral control (PBC), play a crucial role in determining whether intention develops into risky behavior or is redirected toward protective behaviors. In addition, positive attitudes toward mental health services and supportive social norms were found to strengthen adolescents’ intentions to seek help. In conclusion, TPB is a relevant theoretical framework for explaining both risk pathways and prevention pathways of adolescent suicide and has the potential to serve as a foundation for developing more effective prevention interventions.

Muhammad Adithya Sasmitha; Luqman Effendi

Jurnal Ventilator: Jurnal riset ilmu kesehatan dan Keperawatan 2025 Stikes Kesdam IV/Diponegoro Semarang, Indonesia

Background: Sleep disorders in adolescents are a significant health problem, with a global prevalence reaching 57.8% and particularly high rates in several cities in Indonesia. Poor sleep quality negatively impacts physical health, such as the risk of cardiovascular disease and anemia, as well as mental and cognitive health. Sleep behavior is influenced by a dynamic interaction between personal and environmental factors, as explained in Social Cognitive Theory (SCT). Research Objective: To identify the determinants of sleep deprivation in adolescents, specifically individual and environmental factors, based on a Social Cognitive Theory (SCT) perspective through a literature review from 2019 to 2025. Method: This study utilized a literature review. To obtain research data, the authors searched for scientific articles through Google Scholar, PubMed, and ScienceDirect databases, then analyzed 10 articles that met the inclusion criteria, published between 2020 and 2025. Results: Factors significantly associated with adolescent sleep quality were identified, with individual factors being the most dominant determinant (found in 7 studies), including academic stress and smartphone addiction. Furthermore, a positive association was found with environmental factors (found in 4 studies), such as bright lighting, noise, and uncomfortable room temperature. Conclusion: Within the framework of Social Cognitive Theory, adolescent sleep quality is the result of a reciprocal interaction between personal factors (perceived stress and self-control over gadgets), the physical environment, and sleep behavior. Individual factors such as stress and nighttime gadget use reduce self-efficacy for regular sleep, which is exacerbated by an unfavorable environment.

Lintang Sayyidina; Anza Ronaza Bangun

Jurnal Hukum, Politik dan Humaniora 2025 Lembaga Pengembangan Kinerja Dosen

Oil and natural gas are vital resources for the state, and their management must be carried out carefully and transparently. However, the complexity of existing management is often exploited by irresponsible parties to commit corruption that harms state finances. This study aims to analyze how criminal law regulates the accountability of perpetrators in the oil management corruption case at Pertamina in 2025. The method used is normative juridical, by reviewing laws and regulations regarding corruption, state-owned enterprises (BUMN), and related legal literature. The results of the study indicate that criminal liability in this case is not only directed at individual officials, but also corporations or companies. This is because the element of mens rea (malicious intent) was found in the act. Therefore, law enforcement must focus more on recovering state losses and improving Pertamina's internal oversight system, rather than simply imprisoning the perpetrators.

Fitri Noerhidayanti; Fatmy Yaumil Akhir Jafar; Fitriyana Fitriyana

Jurnal Kajian Ilmu Sosial, Politik dan Hukum 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study examines the implementation of the Minister of Marine Affairs and Fisheries Regulation Number 7 of 2024 concerning the Management of Lobster, Crab, and Blue Swimming Crab in East Kalimantan. As a strategic policy, the regulation aims to ensure sustainable fisheries management through provisions on minimum catch sizes, restocking mechanisms, traceability systems, and law enforcement against illegal fishing and trade. Using an empirical juridical approach, this research collected primary data through questionnaires distributed to fisheries officers, coastal communities, fishers, and aquaculture business actors in East Kalimantan. The results show that the implementation of Regulation No. 7/2024 is generally categorized as moderately effective, with an average Likert score indicating limited but positive compliance. Respondents acknowledged the importance of sustainability principles embedded in the regulation; however, significant challenges persist, including insufficient formal socialization, weak field monitoring, lack of supporting facilities, and inconsistent coordination among implementing agencies (BARANTIN, PSDKP, and local fisheries officers). Qualitative responses highlight that many stakeholders still lack understanding of technical provisions such as minimum size requirements and restocking obligations. The study concludes that while the regulatory framework is normatively comprehensive and aligned with sustainable fisheries principles, its practical effectiveness remains constrained by institutional and socio-cultural factors. Strengthening community engagement, increasing inter-agency coordination, and enhancing enforcement capacity are crucial to optimizing the policy’s impact on the sustainable management of lobster, crab, and blue swimming crab resources in East Kalimantan.

Cininta Nareswari Pratiwi; Dalizanolo Hulu

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The increasing intensity of business competition requires companies to maintain strong financial conditions to avoid financial distress that may disrupt business continuity. This study aims to assess the financial stability and predict the potential bankruptcy of PT Sido Muncul Tbk for the 2022–2024 period using the Altman Z-Score model. A descriptive quantitative approach was applied, utilizing secondary data obtained from annual reports published by the Indonesia Stock Exchange and the company’s official website. Five key ratios in the Altman model were used as indicators to evaluate the company’s financial position and resilience. The results show Z-Score values of 4.74 in 2022, decreasing slightly to 4.66 in 2023, and rising again to 4.79 in 2024. These scores are significantly above the safe threshold of 2.675, indicating that the company is in a healthy financial state with a very low risk of bankruptcy. Overall, PT Sido Muncul Tbk demonstrates stable financial performance, supported by a strong capital structure and consistent operational results. The Altman Z-Score model also proves to be an effective early-warning tool for identifying potential financial problems.

Lili Andriani; Nova Hari Santhi

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Local government accounting policies provide the foundation for financial reporting. The Budget Realization Report (LRA) compares budgeted and actual figures, with the resulting balance recorded as the Sisa Lebih Pembiayaan Anggaran (SILPA, excess financing surplus). This study in East Lombok Regency aims to quantify the SILPA in the 2024 APBD and to analyze the financial accounting policies used in its determination. A descriptive approach combining qualitative and quantitative methods was applied. Data were collected via structured interviews with local finance officials, observations, and document analysis of APBD financial reports. Qualitative data were reduced and presented to describe policy factors, while quantitative analysis computed the SILPA value. Results show the 2024 LRA recorded a SILPA of IDR 6,414,658,153.17, indicating unused budget funds. These funds will finance the 2025 budget deficit for investment and equity in regional companies. The accounting policy for SILPA determination considered key principles such as prudence, substance over form, and materiality, in accordance with government accounting standards (e.g. applying the conservatism principle to avoid recognizing uncertain revenues). This analysis highlights how regional financial policies influence the management of budget surpluses.

Diyah Nur Muizzah; Luqman Effendi

Jurnal Ventilator: Jurnal riset ilmu kesehatan dan Keperawatan 2025 Stikes Kesdam IV/Diponegoro Semarang, Indonesia

Smoking behavior among adolescents is a serious and growing public health problem. Data from the 2023 Indonesian Health Survey (SKI) shows that 7.4% of adolescents aged 10–18 years smoke. This literature review aims to determine the determinants of smoking behavior among adolescents based on the Health Belief Model (HBM) theory, with a focus on components such as perceived vulnerability, perceived seriousness, perceived benefits, perceived barriers, cues to action, and self-efficacy. Using a literature review approach, this study identified and analyzed several academic references such as journals, books, encyclopedias, and others that discuss topics related to the determinants that influence smoking behavior among adolescents based on the Health Belief Model (HBM). The analysis conducted indicates that there is a relationship between perceived susceptibility, perceived severity, perceived benefits, perceived barriers, perceived self-efficacy, cues to action, and smoking behavior among adolescents. The conclusion of this study shows that in 9 studies that applied the Health Belief Model (HBM) theory in examining smoking behavior in adolescents, all major components of HBM were proven to have a significant relationship with this behavior. This study provides an important theoretical basis for the development of effective and sustainable health promotion programs in controlling smoking behavior among adolescents.

Tri Setya Damayanti

Jurnal Budi Pekerti Agama Buddha 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This study aims to analyze the influence of self-discipline and burnout (Thīna-Middha) on active participation in religious activities among Buddhist adolescents aged 15–18 in Central Java. The approach used is quantitative with a survey method, and the sampling technique is cluster sampling. The instrument used is a semantic differential scale questionnaire to measure self-discipline, burnout, and active participation. Data analysis is performed using multiple linear regression to determine the influence of each variable on active participation. The results show that self-discipline has a positive and significant effect on active participation in Buddhist religious activities, while burnout has a negative and significant effect. These two variables contribute 41.1% to active participation in religious activities. These findings highlight the importance of self-discipline as a factor that drives active participation, as well as the negative impact of burnout on adolescents' involvement in religious activities. The implications of this study can be used as a basis for designing more effective and targeted programs for Buddhist adolescents, considering the factors of self-discipline and efforts to mitigate burnout. These programs need to be tailored to the spiritual and psychological needs of adolescents to enhance their active participation in religious activities.