Publication Search

71,387 articles from 644 journals · 2,111 citations tracked

Showing 22041-22060 of 71,387

Analytics

Sonny Fransisco Siboro; Armianti Sarita Devita; Anastasia Salempang; Eka Septya Ningsih; Shella Ambarita

Riset Ilmu Manajemen Bisnis dan Akuntansi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the revenue budget of PT Securindo Packatama Indonesia in 2020. The purpose of this study is to evaluate the suitability between the planned budget and the realization of the company's revenue and to identify factors that influence revenue fluctuations. The type of research used is descriptive research with a quantitative approach. The results of the study indicate significant revenue fluctuations throughout the year which are influenced by operational activities, the number of projects, and the efficiency of vehicle use. There is a difference between the budget and the realization of revenue which indicates the need for improvement in budget preparation. Thus, the company is advised to conduct regular budget evaluations, use more accurate historical data, and improve the accuracy of operational projections.    

Diandra Syifa Rahman; Elisatris Gultom; Sudaryat Permana

Mahkamah : Jurnal Riset Ilmu Hukum 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Peace agreements serve as an alternative solution for resolving debts between debtors and creditors, aiming to enable debtors to restructure their debts and maintain business continuity. The peace agreement process is governed by strict procedures, including the submission of a peace plan by the debtor, approval by concurrent creditors through voting, and ratification by the Commercial Court through a homologation hearing. A ratified peace agreement is binding on all concurrent creditors but can be annulled if the debtor fails to fulfill their obligations, as illustrated in the case of PT Perindustrian Njonja Meneer. This study employs a normative legal method with a statutory approach and qualitative data analysis. The findings indicate that the success of a peace agreement depends on the debtor’s compliance and the creditors’ approval.  

Idil Arfandi; Hendra Mesra

Jurnal Publikasi Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze and compare the quality of user experience between two popular e-wallet platforms in Indonesia, OVO and DANA, using the UX Honeycomb method and the System Usability Scale (SUS). The UX Honeycomb method evaluates six key aspects of user experience: useful, usable, desirable, findable, accessible, and credible. Meanwhile, the SUS method measures system usability from the users’ perspective. The respondents in this study were students of Hasanuddin University who actively use both platforms. The results indicate that both OVO and DANA exhibit good usability levels based on SUS scores. However, differences were found in several UX Honeycomb dimensions. DANA scored higher in credibility and findability, while OVO performed better in usability and desirability. These findings provide valuable insights for app developers to enhance user experience quality and serve as a reference for users in choosing an e-wallet platform that suits their preferences.  

Dwi Amanda Tanjung; Muhammad Irwan Padli Nasution

Jurnal Manajemen Bisnis Era Digital 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Relational databases, an essential component in modern information systems, are vulnerable to various security threats, both internal such as abuse of access rights, and external such as SQL injection, malware, and hacking. Given these conditions, how can relevant mitigation strategies be implemented to protect data security in relational databases? This article aims to identify the main threats to relational database security and map out relevant mitigation strategies. The method used is a literature review of various recent scientific journals that discuss aspects of data security in the context of relational databases. The results of the review indicate that threats such as SQL injection can be overcome by strict input validation, abuse of access rights can be prevented through role-based access control (RBAC), malware attacks can be detected using an intrusion detection system (IDS), and hacking actions can be minimized through the implementation of data encryption. This study is expected to be a reference in designing effective security strategies to protect data in relational databases.

Tri Eko Darmawan; Arifanny Cindy Saputri; Muhammad Yasin

Jurnal Riset dan Publikasi Ilmu Ekonomi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The purpose of this study is to examine the structure of economic performance and identify superior clusters in districts/cities in order to develop a basis for formulating effective regional development strategies. The methodology used is quantitative with a descriptive approach that includes analysis of location quotient (LQ), shift share and class typology. Secondary data comes from official institutions such as the Central Statistics Agency (BPS). The results of the study indicate that Sidoarjo has an advantage in the manufacturing sector (LQ 1.85) and is included in the category of advanced and rapidly developing regions. Lamongan stands out in the agricultural and fisheries sectors with significant growth, although its contribution to GDP is low, it is classified as a rapidly developing region. Gresik has a large and solid commercial sector, but its growth is still lagging behind the national average. Pasuruan is included in the lagging category because its education services sector has not become the mainstay of the economy. The cluster approach has proven successful in identifying regional potential and formulating data-based development policies. Cross-sector collaboration and responsive and supportive government policies are key factors in developing superior clusters that can accelerate regional economic growth in an inclusive and sustainable manner.

Suwandi Suwandi; Manda Putra Hutabarat; Muhammad Rangga aldjudin; Lany Melania

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

In the growing era of Artificial Intelligence (AI), communication technology plays an important role in supporting the effectiveness and efficiency of business operations. This research aims to analyze how the implementation of business communication technologies, such as email, video conferencing, online collaboration platforms, and information management systems, can improve efficiency in work processes and decision making. The methods used in this research are literature study and case analysis of several companies that have successfully integrated communication technology in their business activities. The results show that the strategic use of communication technology can speed up the flow of information, reduce operational costs, and improve productivity and coordination between teams. The findings emphasize the importance of appropriate adoption of communication technology in improving business competitiveness amidst changing market dynamics.  

I Wayan Suparta; Lola Oktaviani

International Journal of Economics and Management Sciences 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effect of Farmer Exchange Rate (NTP), agricultural labor, and education on the rural poverty rate in western Indonesia during the 2019-2023 period. Using panel data from 17 provinces and the Fixed Effect Model (FEM) method, the results show that the three independent variables have a negative and significant effect on rural poverty. These findings identify that improving farmers' welfare, optimizing labor in the agricultural sector, and improving education can be effective strategies in reducing poverty in rural areas.

Lola Oktaviani; I Wayan Suparta

International Journal of Economics and Management Sciences 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effect of Agricultural GDP, Gini Ratio, and Education in influencing poverty in western Indonesia. A panel data model with Fixed Effect Model estimation was used for data of 17 provinces from 2019 to 2023. The results showed that partially the Agricultural sector GRDP had a significant negative effect, inequality with the Gini Ratio indicator had a significant positive effect, while education with the average years of schooling indicator had a negative but insignificant effect. These findings indicate that an increase in agricultural output and education can reduce poverty, while high income inequality can worsen poverty conditions in rural areas.

Ni Putu Alit Febrianti; I Ketut Suryanawa; Ni Putu Sri Harta Mimba; Ni Made Dwi Ratnadi

International Journal of Economics, Management and Accounting 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Firm value represents the long-term goal of a company, reflecting the prosperity of its stakeholders. One factor indicated to influence firm value is corporate responsibility performance in managing business operational risks, particularly through the implementation and disclosure of Environmental, Social, and Governance (ESG) performance. During the COVID-19 pandemic, the Indonesian government allocated State Capital Participation (PMN) to affected state-owned enterprises (SOEs), which was expected to contribute to the revitalization of national economic recovery. This study aims to analyze the effect of ESG performance on firm value in both SOEs and non-SOEs listed on the Indonesia Stock Exchange during the 2020–2023 period. Stakeholder theory and signaling theory are used as the theoretical frameworks for analyzing and interpreting the research findings. The sample consisted of 28 observations for SOEs and 152 for non-SOEs, selected using purposive sampling. Firm value was measured using the Tobin’s Q ratio, while ESG performance was assessed based on Refinitiv scores. The data were analyzed using independent sample t-tests and multiple linear regression analysis with SPSS version 29. The results show significant mean differences in environmental and social performance between SOEs and non-SOEs, while governance performance did not differ significantly. Social and governance performance had a significant positive effect on firm value in both SOEs and non-SOEs. However, environmental performance had a significantly positive effect only in non-SOEs and a significantly negative effect in SOEs. Thus, the environmental performance strategies implemented by non-SOEs could serve as valuable lessons for SOEs.

Adelia Gusfira; Hasanatun Fitri; Ahmad Wahyudi zein

Jurnal Ilmu Komunikasi, Administrasi Publik dan Kebijakan Negara 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Energy subsidy policy has become one of the key strategies of the Indonesian government in its efforts to improve public welfare, particularly for low-income groups. By subsidizing fuel (BBM), 3-kg LPG, and electricity tariffs, the government aims to stabilize energy prices to make them more affordable for the poor. However, the effectiveness of this policy in achieving social welfare goals remains debatable, especially regarding the accuracy of subsidy distribution. This study aims to analyze the impact of energy subsidies on the welfare of poor households in Indonesia using both qualitative and quantitative approaches based on secondary data from BPS, the Ministry of Finance, and reports from international institutions such as the World Bank and the IMF. The analysis shows that although energy subsidies provide direct benefits by reducing the household expenses of the poor, a significant portion of the subsidies is actually enjoyed by middle- and high-income households. This unequal distribution reduces the effectiveness of subsidies as a tool for promoting welfare equity. Therefore, reform of energy subsidy policies is needed to improve targeting accuracy, such as by converting subsidies into direct cash transfers based on social data. These findings offer important implications for the formulation of more efficient and equitable fiscal and social protection policies in the future.

Mihot Lenardo; Najwa Aulia Ramadhani; Junifer Dame Panjaitan

Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This research discusses the limited scope and mechanism of protection provided by the Witness and Victim Protection Agency (LPSK) for rape victims in Indonesia. The background of this research arises from the high rate of sexual violence and inequality in the provision of legal protection for victims, especially in the context of rape. The purpose of this research is to analyze the normative and practical obstacles faced by LPSK in providing effective protection, as well as evaluating whether the existing mechanisms have been responsive to the needs of victims. This research uses a normative juridical method with a statutory and case study approach. The research findings show that LPSK has limitations in authority, limited resources, and challenges in coordination between law enforcement agencies. In addition, the absence of a comprehensive legal definition of sexual violence worsens victims' access to protection. The implications of this research emphasize the need for legal policy reform and strengthening the capacity of LPSK to be able to carry out its protection mandate more inclusively and effectively.

Syabilal Ali; Slamet Tri Wahyudi; Handoyo Prasetyo; Handar Subhandi Bakhtiar; Irwan Triadi

International Journal of Sociology and Law 2025 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Forced marriage of child victims of rape is a phenomenon that places children in a position of double victimization, both as victims of sexual crimes and as subjects who lose their human rights to determine their future freely and with dignity. This research aims to examine forced marriage in the framework of sexual violence against children from the perspective of criminal law and human rights. In its approach, this research uses a normative juridical method with a statutory approach, conceptual approach, comparative approach, and case approach. The results show that forced marriage not only violates children's rights to protection from sexual violence as stipulated in Law Number 12 of 2022 concerning Criminal Acts of Sexual Violence, but also violates the principles of non-discrimination, the best interests of the child, and the right to physical and psychological integrity as guaranteed in the Convention on the Rights of the Child (CRC) and other international human rights instruments. This research emphasizes the importance of legal recognition of forced marriage as a form of sexual violence and the need for a comprehensive policy in the handling and recovery of child victims.

Anisya Muthia H; Jasmin Evangelia; Fariq Akbar

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

Drug abuse among teenagers has become a serious problem that requires special attention in the Indonesian criminal law system. Teenagers as an age group that is vulnerable to external influences, often fall into drug use, either due to environmental factors, social interactions, or lack of understanding of its negative impacts. Law Number 35 of 2009 concerning Narcotics is the main legal basis for combating the circulation and abuse of narcotics in Indonesia. Article 127 of Law Number 35 of 2009 regulates criminal sanctions for drug abusers, with the provision that drug users can be sentenced to a maximum of 4 years in prison for class I narcotics for themselves, 2 years for class II, and 1 year for class III.

Shakira Naila Achmad

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

The phenomenon of the Facebook group "Fantasi Sedarah" which was revealed in May 2025 has shaken Indonesian society and sparked deep concern, this case involving thousands of members revealed a network of sexual predators and pedophiles who use digital space as a place to share explicit content about incest and sexual violence against children. This study aims to analyze the responsiveness of public service officials in handling the case. This study uses a qualitative descriptive method with a case study method to analyze the complexity of the problem. The results of the study show that the response of various public service agencies such as the Police, Komdigi, KPAI, and the Ministry of PPPA demonstrate the state's commitment to implementing the welfare state principle in the context of digital security. However, handling is still hampered by various structural and operational obstacles. Limited human resources who have expertise in the field of cybercrime, technical capacity that is not yet optimal in dealing with rapid technological developments, and the complexity of digital regulations that still require harmonization between regulations are the main challenges in law enforcement. The research findings emphasize the urgency of strengthening structural coordination between institutions through the establishment of more solid cooperation protocols, increasing community digital literacy, and developing innovative surveillance technology that can proactively identify and counter dangerous content. Strategic recommendations include implementing periodic evaluations of the digital legal system to ensure responsiveness to technological developments, empowerment, and strengthening institutional capacity in dealing with cybercrime.

Adelia Nur Azzani; Qotrun Nida

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

This study aims to examine one of the efforts in creating order and safety on the highway by implementing the Electronic Traffic Law Enforcement (ETLE) system as an alternative to electronic traffic violation enforcement, without direct interaction between officers and violators and to find out how the ETLE system is implemented in Serang City and to what extent its effectiveness in reducing the number of traffic violations. The research method used is a qualitative descriptive method with data collection techniques through interviews, observations, and documentation. The results of the study indicate that the implementation of ETLE in Serang City has been running quite well, supported by surveillance camera technology and an integrated reporting system. However, there are still obstacles such as the lack of public understanding of this system and the limited coverage of the ETLE monitoring area. The implementation of ETLE is a progressive step in traffic law enforcement, but it needs to be accompanied by more massive socialization and development of supporting infrastructure so that the results achieved are more optimal.

Afif Syafiuddin

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

This study aims to analyze the legal protection afforded to UMKM against predatory pricing practices in social commerce, with a focus on the TikTok platform in Indonesia. Predatory pricing refers to a strategy of selling goods at extremely low prices with the intent to eliminate competitors, which poses a threat to the sustainability of UMKM in the digital market. As MSMEs increasingly adopt digitalization and utilize e-commerce platforms, the challenges related to unfair business competition practices have become more evident. This study employs a qualitative approach with a descriptive-analytical method, examining the relevant regulations, including Law No. 5 of 1999 concerning the Prohibition of Monopolistic Practices and Unfair Business Competition. The findings indicate that although regulations are in place, their implementation on digital platforms still faces various obstacles, such as weak supervision and difficulties in law enforcement. This study recommends enhancing oversight, providing education for UMKM, and simplifying legal procedures to strengthen the protection of MSMEs against predatory pricing in the digital era.

Arkaan Daffa; Sidi Ahyar Wiraguna

Kajian ilmu Hukum, Sosial dan Administrasi Negara 2025 Lembaga Pengembangan Kinerja Dosen

The practice of leaking customer data by banks to third parties, such as Mata elang, raises serious problems in the context of personal data protection in Indonesia. This action not only threatens the individual's right to privacy but also has the potential to violate the legal provisions stipulated in Law Number 27 of 2022 concerning Personal Data Protection. This article aims to analyze the legal basis violated by this practice and provide a legal solution in an effort to protect customer rights. The formulation of the problem in this study is what form of legal violation of data leaks by banks to Mata elang and what is the legal enforcement mechanism. This study uses a normative legal method with a statutory and conceptual approach. Data were obtained through a literature study of relevant regulations and supporting scientific literature. The results of the analysis show that leaking customer data to third parties without valid consent is a violation of the principles of data processing in the PDP Law, especially regarding legality, transparency, and protection of data subjects. Banks as data controllers are responsible for the leak and can be subject to administrative, civil, or criminal sanctions. In closing, this study recommends strengthening internal bank regulations, strict supervision by regulatory authorities, and increasing legal awareness for customers. This effort is important to ensure the security of personal data and uphold the right to privacy in the banking system.

Bernardus Alessandro Imantaka; Rehnalemken Ginting

Kajian ilmu Hukum, Sosial dan Administrasi Negara 2025 Lembaga Pengembangan Kinerja Dosen

This study discusses criminal liability for perpetrators of online gambling crimes based on Law Number 19 of 2016 concerning Electronic Information and Transactions (ITE Law) from the perspective of Indonesian criminal law. The research employs a normative juridical approach with a case study method on Decision Number 628/PID.B/2023/PN Sleman. The defendant was proven to have knowingly distributed and disseminated links to online gambling sites via social media, as well as obtained financial gain from these activities. Based on the judge’s decision, the defendant was sentenced to 1 year and 8 months in prison and fined IDR 250,000,000. The results indicate that the application of Article 27 paragraph (2) in conjunction with Article 45 paragraph (2) of the ITE Law is in accordance with the principles of criminal liability, including the elements of fault (mens rea) and unlawful acts (actus reus). Nevertheless, challenges remain in law enforcement against online gambling, particularly regarding sites operating abroad and the low level of public legal awareness. The recommendations provided include a more comprehensive legal approach to enhance the effectiveness of combating online gambling in Indonesia.

Edward Benedictus Roring; Zul Amirul Haq; Salman Alfarisi

Kajian ilmu Hukum, Sosial dan Administrasi Negara 2025 Lembaga Pengembangan Kinerja Dosen

The purpose of this study is to examine the sociological conditions of the HGU conflict, and to analyze the need for the establishment of an Agrarian Court from a legal and social aspect. The method used in this study is the Sociolegal method, which combines law with social reality. Primary data was taken from interviews with farmers, residents affected by HGU, BPN officials, Secondary data was obtained from laws and regulations, court decisions, NGO reports, land documents. Mesuji Regency is an area in Lampung Province which is known as one of the chronic agrarian conflict areas in Indonesia, especially those involving the Right to Cultivate (HGU) by large plantation companies including PT Barat Selatan Makmur Investindo (BSMI) and PT Silva Inhutani. This conflict involves local communities and companies holding HGU. The root of the problem is the community's claim to customary land, cultivated land, or inherited land. Allegations of HGU expansion that exceed the permit limit. The conclusion of this study is that the resolution process is often ineffective, unfair, and slow. HGU conflicts are generally structural in nature, because they involve inequality between local communities and large corporations that receive legal legitimacy through the granting of HGU. The establishment of an Agrarian Court has the potential to be a more just, effective, and contextual solution to resolving plantation HGU conflicts.

Muhammad Febry Choir; Muhammad Irwan Padli Nasution

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

Digital transformation is a strategic step taken by organizations to improve efficiency, competitiveness, and service quality through the use of digital technology. One of the key elements in supporting the success of digital transformation is effective metadata management. Metadata, as data about data, plays an important role in improving the accessibility, interoperability, and integrity of digital information. This article discusses how systematic and standardized metadata management can optimize the digitalization process, accelerate information retrieval, and support data-based decision making. With a literature study approach and best practice analysis, this article outlines a metadata management strategy that can be integrated into the digital transformation framework. The results of the study show that the implementation of appropriate metadata policies, the use of supporting technology, and increasing data literacy in the organizational environment are determining factors in creating a resilient and adaptive digital ecosystem.