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Yasmina Zalfa; M. Daffa’ Amri; Amanda Arinatul Sivana; Putri Rahma Nurjannah; Ahc Fauzi +3 more

Jurnal Rumpun Ilmu Bahasa dan Pendidikan 2026 Asosiasi Periset Bahasa Sastra Indonesia

This study aims to analyze news texts on the online news portal IDN Times. In addition, the study aims to identify various syntactic errors in the news texts on the portal, including non-standard sentence structures, the use of loanwords, ambiguous sentences, inappropriate diction, and low word efficiency, thereby providing an overview of the language quality and presentation of information in the online media. This research employs a qualitative descriptive approach, with a syntactic framework as the theoretical foundation. The researcher obtained data by reading several relevant references and recording information that could be used as data. Therefore, the reading and note-taking technique was used in this study. The data in this study consisted of news texts from the online news portal IDN Times, edition 2025. The data analysis method employed is the distributional method. The researcher analyzed the texts by identifying sentences that did not conform to syntactic rules and assessed the suitability of the texts as proper and accurate news texts. The results revealed various syntactic errors, including errors in sentence structure, diction, punctuation, sentence effectiveness, loanword usage, and conjunction usage. How ever, the findings indicate that although some syntactic errors were found, the news texts on the portal generally have a relatively good and coherent structure. Therefore, the texts can provide valuable insights into language use in the context of online media and serve as sources of information for studying language quality and effective communication in digital news writing.

Muhsyi Alyah; Andi Patimbangi; Fitriani Arief

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aimed to investigate the influence of content exposure and celebrity endorsement on the consumptive behavior of Muslim adolescents among students at MAN 1 Bone. The population for this research was students of MAN 1 Bone for the 2023/2024 academic year. The sampling technique employed was simple random sampling with a total of 100 respondents. Data was collected through the distribution of questionnaires and documentation. This research utilized an explanatory survey research method with a quantitative approach. The data analysis techniques used were statistical tests, including multiple linear regression, t-test, f-test, and the coefficient of determination (R2) test. The results revealed that: (1) There was no significant influence of content exposure on the consumptive behavior of MAN 1 Bone students. (2) Celebrity endorsement significantly influenced the consumptive behavior of MAN 1 Bone students. (3) Content exposure and celebrity endorsement had a significant influence on the consumptive behavior of MAN 1 Bone students. The combined effect of the content exposure and celebrity endorsement variables on the consumptive behavior variable of MAN 1 Bone students was 25.2%, while the remaining 72.8% was explained by other factors outside the two independent variables studied.

Puan Nabilla; Elida Elida; Yuliarma Yuliarma

SOSIAL: Jurnal Ilmiah Pendidikan IPS 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study examines the local culture of Nagari Gadut as preserved through the traditions of Manjapuik Batu and Manampuang. The main issue addressed in this research is the limited written documentation and academic studies on these traditions, which are predominantly transmitted orally and are vulnerable to changes in meaning over time. The purpose of this study is to describe the implementation, cultural meanings, and social functions of Manjapuik Batu and Manampuang within the community of Nagari Gadut. This research employs a qualitative approach, with data collected through literature review, direct observation, and in-depth interviews with traditional leaders and local community members. The data were analyzed using descriptive qualitative analysis to interpret the values and meanings of the traditions from the perspective of the supporting community. The findings indicate that the Manjapuik Batu tradition functions as a customary practice related to death rituals, emphasizing values of mutual cooperation, togetherness, and adherence to adat norms. Meanwhile, the Manampuang tradition reflects social solidarity, discipline, and principles of equality through the equal distribution of sacrificial meat to all participants. The study concludes that both traditions serve not only as local cultural heritage but also as value systems that shape the social character of the Nagari Gadut community and therefore need to be documented as part of cultural preservation efforts.

Anardia Destiyana; Jeni Irnawati

International Journal of Economics, Management and Accounting 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the influence of earnings quality and dividend policy on firm value at PT Alkindo Naratama Tbk during the period 2014–2024. Firm value is measured using the Price to Book Value (PBV), earnings quality is proxied by the ratio of operating cash flow to net income (QOE), and dividend policy is measured using the Dividend Payout Ratio (DPR). This research adopts a quantitative approach with an associative causal design using secondary data obtained from the company’s quarterly financial reports over eleven years, resulting in 44 observations. The analysis method applied is multiple linear regression. The findings reveal that earnings quality has a positive and significant impact on firm value. Dividend policy also shows a positive and significant effect on firm value. Simultaneously, earnings quality and dividend policy significantly influence firm value. The coefficient of determination indicates that a large proportion of firm value variation can be explained by these two variables. These results support signaling theory, which suggests that high earnings quality and stable dividend distribution provide positive signals to investors and increase market confidence in the company. The study contributes to financial management literature by highlighting the importance of financial performance indicators in determining firm value.

Wydia Artanti; Tanesa Yulyanda; Tyas Nur’aini; Lina Marlina; Ana Fauziya Diyana

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Poverty remains a fundamental problem rooted in Indonesia's socio-economic structure, despite various mitigation schemes implemented by the government. As the country with the largest Muslim population in the world, Indonesia has enormous sharia-based public financial resources, where zakat should be positioned as a strategic means of wealth distribution. However, in reality, this instrument is often not optimally realised in national macroeconomic policy. This study aims to analyse Monzer Kahf's Islamic economic thinking on zakat and its relevance to poverty alleviation efforts in Indonesia. The research method used is qualitative with a library research approach through a systematic literature review of Monzer Kahf's fundamental works and various studies related to national zakat management, which are analysed descriptively and analytically to connect the theoretical framework with the socio-religious dynamics in Indonesia.  

Kelfin Dulung; Ismet Sulila; Yacob Noho Nani

Kajian Administrasi Publik dan ilmu Komunikasi 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze the implementation of the Village Fund (Dana Desa/DD) Program in Tote Village, Bolangitang Barat Subdistrict, North Bolaang Mongondow Regency. The study focuses on the implementation of the Village Fund policy as viewed from several aspects, namely (a) organizational capacity, (b) information dissemination, (c) community support, and (d) the distribution of village potential This study employed a qualitative, descriptive research approach Data sources were obtained through in-depth interviews with village officials and community members, supported by observation and documentation The results showed that the implementation of the Village Fund Program in Tote Village has not been fully optimal This is indicated by the lunited organizational capacity of village apparatus, uneven dissemination of information to the community, and relatively low community participation and support in several Village Fund programs. In addition, the distribution of village potential in program implementation has not been entirely well-targeted. Nevertheless, the Village Fund Program has contributed positively to infrastructure development and the economic empowerinent of the village community. It can be concluded that improving the implementation of the Village Fund Program requires strengthening village officials capacity, enhancing transparency and information dissemination, and actively involving the community in the planning, implementation, and supervision of the program.

Indri Purwanti; Silvianingsih Silvianingsih; Zaskia Adya Mecca; Lina Marlina; Ana Fauziya Diayana

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to critically examine the concept of economic justice proposed by Abu Ubaid al-Qasim bin Sallam in his work Al-Amwal and to evaluate its relevance to contemporary economic dynamics. The research applies a qualitative approach using a library research method, in which Al-Amwal serves as the primary source, supported by various secondary references related to Islamic economics and theories of distributive justice. The data were analyzed through content analysis to identify Abu Ubaid’s core ideas, followed by a comparative approach to relate his framework to modern economic principles and practices. The findings reveal that Abu Ubaid’s concept of economic justice is both distributive and structural in nature. It not only emphasizes equitable wealth distribution but also highlights the importance of systemic regulation and public policy oriented toward social welfare. Zakat is positioned as a central instrument for wealth redistribution aimed at reducing social inequality and alleviating poverty. Furthermore, the state plays a strategic role in managing public resources transparently and fairly to ensure collective prosperity. Ethical values are also fundamental in economic activities to prevent exploitation, injustice, and imbalance. Overall, Abu Ubaid’s economic thought remains highly relevant in addressing modern challenges, particularly issues of income inequality, social justice, and sustainable development in today’s global economic system.

Maria Cicilia Deva Authary Dei; Zulvia Khalid

Jurnal Penelitian Manajemen dan Inovasi Riset 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

In the midst of increasingly intense competition in the digital era, organizations are required to possess human resources capable of adapting and enduring various work-related challenges. Therefore, work resilience is considered an important competency that employees must have. This study aims to examine the influence of self- esteem, self-efficacy, and adversity quotient on work resilience among supervisor members of Independent Herbalife Nutrition Indonesia in South Jakarta. This research employs a descriptive quantitative approach. Data were collected through the distribution of Likert-scale questionnaires to 103 respondents using a saturated sampling technique. The data obtained were analyzed using multiple linear regression analysis with the assistance of Microsoft Excel 2019 and IBM SPSS version 22. The results of the study indicate that self-efficacy has a positive and significant effect on work resilience. Meanwhile, self-esteem and adversity quotient do not have a significant partial effect on work resilience. However, simultaneously, self-esteem, self-efficacy, and adversity quotient have a significant effect on work resilience.

Fadhlan, Muhammad; Darin Diffana Athifah; Wahdan Saidurroihan; Lina Marlina; Ana Fauziya Diyana

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the effectiveness of zakat distribution during the leadership of Umar bin Abdul Aziz and its relevance to poverty alleviation models in Indonesia. Structural poverty remains a persistent challenge in Indonesia’s economic development, requiring systematic and sustainable solutions. Within Islamic economic thought, zakat functions not only as a religious obligation but also as a fiscal instrument capable of promoting social welfare and economic independence. This research employs a qualitative approach through historical and literature study methods, analyzing classical Islamic governance practices alongside contemporary zakat management in Indonesia. The findings reveal that the success of zakat distribution under Umar bin Abdul Aziz was supported by centralized governance, strong institutional reform of Baitul Mal, strict supervision, and integrity-based leadership, resulting in effective wealth redistribution and significant poverty reduction. The study further finds that productive zakat distribution, institutional integration, regulatory reinforcement, and digital transparency are crucial elements for enhancing the performance of zakat institutions in Indonesia. The implications suggest that strengthening governance, accountability, and productive empowerment programs can transform zakat into a strategic socio-economic policy instrument capable of addressing structural poverty in a sustainable manner.

Rotua Elvina Pakpahan; Helinida Saragih; Friska Sembiring; Ony Kristin Natalia Pasaribu

Jurnal Ilmu Kesehatan 2026 Lembaga Pengembangan Kinerja Dosen

Patient satisfaction influences their desire to return to the same place, and if they are not satisfied, they will look for another place of health, prolonged helminths will result in patients experiencing psychological disorders and will result in the decline of patients caused by the threat of death, overall economic problems and medical problems. Cognitive factors can influence the health and well-being of patients with kidney failure because patients with kidney failure can feel psychologically tired because they have to undergo hemodialysis. The aim of this research is to determine the description of patient satisfaction undergoing hemodialysis at Santa Elisabeth Hospital. The design method for clinical treatment is delscrilptilf which will analyze or observe a picture of the population of patients who underwent hemodilalization at Rulmah Hospital Santa Ellilsabelth with a sample size of 50 respondents. The total sampling technique was taken. Research Results The results of this research were to determine the description of patient satisfaction undergoing hemodialysis at Santa Elisabeth Hospital in Medan with a total of 50 respondents. Where the research uses tables and provides an explanation of the frequency distribution of characteristics based on age, gender, religion, occupation, marital status, education. And this research was obtained from primary data obtained from the respondents themselves. After the data is obtained, it is processed and the results will be analyzed using univariate analysis.

Jefrindo David Cibro; Taruna Ginting; Suratni Ginting

Logistics and Supply Chain Insights 2026 Indonesian Maritime Researchers and Lecturers

The coal loading and unloading process is a crucial stage in maritime operational activities that requires effective coordination among vessel crews, stevedoring companies (PBM), and supporting service providers such as tugboats and cargo handling equipment. This study aims to analyze the implementation of coal loading and unloading operations using the ship-to-ship (STS) method on TB. ESA III by PBM PT. Adi Guna Putera Pangkalan Susu. The research employed field observation and library research methods to obtain relevant and accurate data. The results indicate that the ship-to-ship coal handling operation conducted by PBM PT. Adi Guna Putera Pangkalan Susu improves loading and unloading time efficiency, minimizes the risk of distribution delays, and enhances communication and coordination among involved parties. However, several technical challenges were identified, including adverse weather conditions, equipment limitations, and inadequate crew understanding of STS procedures. These constraints require mitigation through improved training programs, regular equipment maintenance, and strengthened occupational safety measures. Overall, the ship-to-ship coal handling method provides a positive contribution to the effectiveness of energy distribution, provided that it is supported by competent human resources and adequate operational facilities.

Sabina Berlina Gulo; Ratnaningrum Ratnaningrum; Sri Wahyuning; Eni Endaryati

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2026 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

This study focuses on micro, small, and medium enterprises (MSMEs) in Central Jakarta, which play an important role in the national economy, particularly through their contribution to state revenue from the taxation sector. The purpose of this study is to examine how taxpayers’ knowledge and compliance with tax regulations influence tax revenue generated from the MSME sector. The distribution of questionnaires to MSME taxpayers was used as the main instrument to collect research data through a quantitative approach. A total of 164 respondents were selected using a purposive sampling method by considering specific criteria relevant to the research objectives. To evaluate and analyze the collected data, this study employed SmartPLS software using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method. The results indicate that tax revenue from MSMEs is positively and significantly influenced by taxpayer compliance in fulfilling their tax obligations. Furthermore, there is a positive and statistically significant relationship between the level of tax knowledge and the increase in tax revenue. These findings highlight the importance of improving taxpayers’ understanding and compliance as an effort to enhance tax revenue from the MSME sector. This study is expected to provide practical contributions to the Directorate General of Taxes in formulating more effective policies to improve compliance and optimize tax revenue from MSME taxpayers.

Azizatun Fitriani; Arga Christian Sitohang

This study aims to analyze the influence of economic growth, population, and education on poverty in Sidoarjo Regency during the period 2014–2023, motivated by the persistently high poverty rate despite the region experiencing rapid economic growth and industrial development. Using secondary data from BPS and analyzed quantitatively through multiple linear regression with the assistance of SPSS, this study found that the three variables simultaneously have a significant effect on poverty, while partially, education is the most effective factor in reducing poverty compared to economic growth and population, which have a negative but not significant effect. These findings highlight the importance of equitable distribution and improvement in the quality of education as a primary strategy for poverty alleviation, as well as the need for more inclusive economic policies. Further research is recommended to include other variables such as income inequality, unemployment, and the quality of infrastructure to make the analysis of poverty determinants more comprehensive

Sutrisno, Sutrisno; Winny, Purbaratri

Journal of Information Technology and Computer Science 2026 International Forum of Researchers and Lecturers

This study examines the application of Transparent Artificial Intelligence (AI) for fraud detection in public welfare programs using publicly available administrative data. Persistent challenges in welfare governance such as misallocation, fraud, and data inaccuracy necessitate analytical frameworks that are both effective and explainable. The research aims to design and evaluate an interpretable anomaly detection system capable of identifying irregularities in welfare distribution while maintaining transparency and accountability. Methodologically, the study employs two unsupervised models Isolation Forest and Local Outlier Factor (LOF) to detect anomalies in sub-district-level welfare data, incorporating features such as population size, number of beneficiaries, and coverage ratio. An Explainable AI (XAI) framework integrating surrogate Random Forests, Permutation Feature Importance (PFI), and local linear surrogates (LIME-like) is applied to ensure interpretability of both global and local model behaviors. Findings reveal that receivers per 1000 population and percentage coverage are dominant determinants of anomaly scores. Fifteen administrative units were flagged for potential inconsistencies suggesting over- or under-reporting of beneficiaries. Cross-validation between IF and LOF models confirmed consistency in identifying anomalous regions. The integrated XAI explanations enhance transparency, enabling policymakers and auditors to trace the rationale behind detected anomalies. In conclusion, the proposed Transparent AI framework demonstrates that combining anomaly detection with interpretability tools can strengthen accountability and fairness in welfare administration. It offers a reproducible, ethical, and data-driven approach to social program monitoring, reinforcing public trust and supporting responsible AI governance.

Uripah Uripah; Indra Kertati; Charis Christiani

International Journal of Management 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study examines coordination between the Ministry of Religious Affairs and the Ministry of Education Culture Research and Technology in managing the Madrasah Education Management Information System EMIS. The main issue is data asynchrony that affects the accuracy of national education planning including budget allocation and the distribution of educational social assistance. This study uses Interorganizational Coordination Theory by B Guy Peters and Collaborative Governance by Ansell and Gash. A qualitative approach was used to analyze the data integration process and bureaucratic obstacles in inter institutional relations. The findings show that coordination between the two ministries influences the accuracy of national education planning. However the coordination is still dominated by a formal administrative approach and has not yet achieved substantive collaboration. The main obstacles include sectoral ego low interoperability of information systems and weak data sharing mechanisms. These conditions lead to data redundancy and information gaps that reduce the quality of policy making. Strengthening coordination through facilitative leadership digital integration across ministries and system automation based on interoperability is needed to improve the accuracy of national education planning.

Fajri, Nurul; Susilawati, Novi; Husna, Azharul

Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik) 2026 LPPM Universitas 17 Agustus 1945 Semarang

The arrival of Rohingya refugees in Aceh has generated complex social responses among local communities, characterized by the coexistence of solidarity and resistance. This study examines how local communities negotiate humanitarian values, cultural norms, and structural pressures in responding to the presence of refugees. Using a qualitative approach, the research applies the analytical framework of Miles and Huberman, integrating social capital theory and human needs theory to interpret community responses. Data were collected through in-depth interviews, field observations, and analysis of media reports. The findings indicate that solidarity initially emerged strongly, rooted in religious values and local cultural norms emphasizing humanitarian assistance. However, over time, resistance developed due to economic concerns, perceived inequality in aid distribution, and socio-cultural tensions. Rather than replacing solidarity, resistance coexisted with it, creating an ambivalent social dynamic within host communities. This study argues that local responses to forced migration should not be understood in binary terms of acceptance or rejection, but as a dynamic process shaped by moral commitments and structural constraints. The research contributes to sociological discussions on forced migration and community relations by highlighting how solidarity and resistance operate simultaneously within local contexts.

Ekadipta Ekadipta; Chriswahyudi Chriswahyudi; Raga Patih Andika Putra; Babay Jutika Cahyana

Jurnal Manajemen Kewirausahaan dan Teknologi 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Ramadan brings significant changes in the shopping and consumption patterns of Indonesians. There is an increase in demand for various types of food and beverages, both for sahur and iftar. The purpose of this study is to map the characteristics of food and beverage purchasing and consumption patterns in a seasonal context (Ramadan): strategic implications for UMKM in the Greater Jakarta area. The research design used is descriptive quantitative with data collection techniques implemented by distributing questionnaires. Then, the questionnaire answers are summarized to obtain the frequency distribution of each item in the questionnaire. The population of this study is people domiciled in the Greater Jakarta area. The sample size was determined using the Lameshow formula, resulting in a sample of 100 respondents spread across the Greater Jakarta area. The majority of respondents, namely 92%, stated that they experienced changes in their shopping patterns during Ramadan. The type of food purchased changed (34%) was the most dominant change. The most dominant consumption purchasing decision during Ramadan was the practicality in preparing food (40%), with favorite shopping places being traditional markets (24%) and street vendors (24%). In a consumption analysis, 83% of respondents experienced changes in their consumption patterns during Ramadan, with the most dominant change being in the amount of food consumed (29%). During sahur (pre-dawn meal), respondents tended to consume vegetables (36%) and chicken (22%). Meanwhile, fried foods (38%) and rice cakes (rice cakes) were the favorite dishes for breaking the fast.

Zenny Elisabeth Ramschie; Munawar Noor; Aris Toening W

International Journal of Law and Civil Affairs 2026 International Forum of Researchers and Lecturers

This study aims to analyse the implementation of the Village Operational Funds (VOF) distribution policy as an instrument for realising good governance principles in the Government of Sorong City. The research focuses on the implementation of fund distribution and the application of transparency, accountability, participation, and effectiveness in managing Village Operational Funds. A quantitative approach with a descriptive design was employed. Data were collected through questionnaires administered to 20 respondents and in-depth interviews with five key informants, including village officials and local government representatives. Additional data were obtained through observations of planning and fund utilisation processes, as well as through analysis of regulatory documentation and accountability reports. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. The findings indicate that the implementation of the Village Operational Funds distribution policy in Sorong City has not been carried out in accordance with existing regulations, particularly regarding administrative procedures and fund disbursement mechanisms. This condition is primarily caused by the absence or non-disbursement of operational funds at the village level. Furthermore, the application of good governance principles has not been fully optimised due to limited human resources, weak supervision, and low community participation in planning and evaluation. The study concludes that Village Operational Funds have strategic potential as an instrument for promoting good governance if managed transparently and accountably. Therefore, strengthening institutional capacity, supervision systems, and community participation is essential to support effective village governance in Sorong City.  

Livia Naomi Rigawara

Federalisme : Jurnal Kajian Hukum dan Ilmu Komunikasi 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The phenomenon of mafqud (missing heirs) creates complex legal issues within Islamic inheritance law, particularly regarding the realization of justice and legal certainty in the distribution of estate assets. This study examines the legal position of mafqud as a temporary impediment in inheritance allocation and analyzes the procedural mechanisms applied by religious courts in determining mafqud status. Employing a normative juridical method, this research relies on primary legal materials, including the Qur’an, Hadith, classical fiqh references, and relevant judicial decisions, supported by secondary materials such as academic books and scholarly journals. The findings indicate that mafqud serves as a temporary barrier to inheritance distribution, requiring careful judicial assessment to ensure the protection of all heirs’ rights while remaining consistent with Islamic legal principles and the applicable national legal system. Therefore, structured and systematic procedures implemented by religious courts play an essential role in guaranteeing both justice and legal certainty in inheritance disputes involving mafqud.

I Gusti Made Juniarta; Cing Cing Wahyuni; Pungky Dios Purnomo; Dyah Palupiningtyas

International Journal of Communication, Tourism, and Social Economic Trends 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This research aims to evaluate the effectiveness of Online Travel Agent (OTA) distribution channels in influencing room sales volume and net profit for hotels in Java. Although OTAs have become a primary distribution choice that successfully boosts sales figures, there is still a lack of research highlighting the impact on net profitability due to high commission costs.Using a quantitative associative method through panel data regression analysis, this study examines the causal relationship between the proportion of sales made via OTAs and two performance indicators over a two-year period (2021–2023). The primary findings reveal a dual effect:OTA Distribution Channels have a positive and significant influence on Room Sales Volume (supporting Hypothesis H1).Conversely, OTAs have a significant negative impact on Hotel Profit Margins (supporting Hypothesis H2), indicating a substantial financial trade-off.The contribution of this research is to provide balanced empirical evidence regarding volume gains versus margin losses resulting from OTA usage. The managerial implications suggested by these findings are that hotels need to implement distribution strategies focused on Net Revenue Management and channel mix optimization to achieve a balance between volume requirements and profitability.