Publication Search

International criminal law is a crucial instrument within the international legal system designed to address serious crimes that transcend national jurisdiction, such as genocide, war crimes, and crimes against humanity. International criminal law serves as a means to uphold justice, maintain international order, and prevent impunity for perpetrators of serious crimes that have a broad impact on the global community. This study aims to examine the enforcement of international criminal law in the modern era, emphasizing law enforcement mechanisms and the role of cooperation between states and international institutions. The research method used is normative juridical research, with an approach to relevant laws and regulations, legal doctrine, and court decisions. The results indicate that the effectiveness of international criminal law enforcement still faces various obstacles, primarily stemming from state political interests, weak commitment to international cooperation, and inconsistencies between legal norms and their implementation. The principle of complementarity is a fundamental element of this system, as it positions states as the primary actors in the prosecution process, while international judicial institutions play a complementary role if national mechanisms are ineffective. Furthermore, harmonization of national laws with international criminal law provisions and strengthening cross-border cooperation are determining factors in the success of law enforcement. This study concludes that synergy between states and international institutions, accompanied by strong political commitment, is a key prerequisite for the realization of a just and sustainable international criminal law enforcement system.

Halal tourism has continued to grow as a highly attractive segment for Muslim travelers, particularly in the provision of Sharia-compliant accommodation such as Islamic hotels. This study aims to examine consumer perceptions of halal food-and-beverage facilities and Sharia-based operational standards in Islamic hotels across the Greater Jakarta area (Jabodetabek). A descriptive quantitative approach was employed, involving 150 respondents who had stayed in Sharia hotels. Data were collected through closed-ended Likert-scale questionnaires and analyzed using the Weighted Mean Score (WMS) technique to evaluate respondents’ assessments of each indicator. The results indicate that consumer perception of halal food-and-beverage facilities falls into the very high category, with average scores exceeding 4.838. Consumers acknowledged that Sharia hotels maintain halal assurance, hygiene, and food safety through proper processing and the availability of halal certification. Regarding operational aspects, consumer perception is also classified as very good, with an average score of 4.606, particularly for policies prohibiting unmarried couples from sharing a room and banning entertainment deemed inappropriate or immoral. However, the use of Sharia-compliant financial institutions still requires improvement. Overall, the findings affirm that Sharia hotels in Jabodetabek have successfully implemented most Sharia principles, although further enhancement of internal operational practices is needed to achieve more comprehensive Sharia compliance.

This study aims to understand the meaning of adaptive leadership in modern organizations facing transformations in work culture during the era of disruption. Using a phenomenological qualitative approach within the social constructivist paradigm, this research explores the lived experiences of leaders in interpreting change, uncertainty, and human values amid digitalization and organizational complexity. Data were collected through in-depth interviews and non-participant observation involving eight leaders from various industrial sectors in Indonesia and were analyzed using Colaizzi’s phenomenological analysis technique. The findings reveal that adaptive leadership is understood as a reflective and social process rooted in value awareness, empathy, and collective learning capacity. Adaptive leaders not only direct change but also facilitate learning and build trust through open communication and collaborative work cultures. Adaptive values such as flexibility, empathy, and moral reflection are key to shaping inclusive and sustainable organizational cultural transformation. Theoretically, this study extends the discourse on adaptive leadership within phenomenological and social contexts, while practically emphasizing the importance of value-based reflective leadership in navigating disruptive change.

This study aims to analyze the impact of business combinations through acquisition on the financial performance of PT Sarana Menara Nusantara Tbk. The research employs a descriptive quantitative approach, focusing on the acquiring firm in the Indonesian telecommunications infrastructure sector. The data used are secondary data obtained from the company’s annual financial statements for the period 2019–2023, sourced from the Indonesia Stock Exchange and the company’s official website. Financial performance is analyzed using Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), and Debt to Equity Ratio (DER) by comparing the periods before, during, and after the acquisition conducted in 2021. The results indicate that the acquisition exerted short-term pressure on asset efficiency and profitability, as reflected by the decline in ROA and NPM in the year of acquisition. However, in the post-acquisition period, the company demonstrated an improvement in operational performance, particularly in Net Profit Margin, suggesting that the economic benefits of the business combination gradually materialized. Meanwhile, fluctuations in ROE and DER reflect adjustments in the capital structure following the acquisition. These findings suggest that the success of an acquisition cannot be evaluated solely based on short-term financial performance but requires continuous assessment to capture its medium- and long-term effects. This study provides practical implications for management in formulating post-acquisition integration strategies and contributes empirically to the accounting and finance literature on business combinations in Indonesia.

The rapid development of digital technology, especially after the COVID-19 pandemic, has brought changes to people's behavior and lifestyle with the trend of digital payments. One of the advances in digital financial services technology is PayLater, a Fintech innovation that offers easy transactions in the form of loans and installments without a credit card. This study aims to analyze the influence of transaction convenience and risk perception on purchasing decisions using the PayLater feature on e-commerce platforms among Generation Z in Samarinda City. This study uses a quantitative approach with associative methods and multiple linear regression analysis using SPSS 27. The method used is purposive sampling to obtain a sample of 100 respondents from Generation Z in Samarinda City, aged 18-28 years, who have used PayLater on e-commerce platforms. The findings show that transaction convenience (X1) has a positive and significant effect on purchasing decisions, but risk perception (X2) does not have a significant effect on purchasing decisions. At the same time, both variables have a significant effect on purchasing decisions. The findings of this study are expected to provide valuable insights for the PayLater feature to design more effective strategies to improve customer satisfaction and transaction experience.

This study aims to examine the influence of tax awareness, tax knowledge, and tax morale on the level of individual taxpayer compliance. Income tax plays a strategic role as the primary source of financing for government expenditures in supporting national development. However, the level of taxpayer compliance in submitting Annual Tax Returns (SPT) continues to show a downward trend over time. This condition indicates a problem with compliance behavior influenced by various internal factors within taxpayers. Therefore, government efforts are needed to increase tax awareness, expand tax knowledge, and strengthen tax morale among the public. This study uses a quantitative descriptive approach with a random sampling technique. The research sample consisted of 30 individual taxpayers registered at the Kediri Pratama Tax Service Office (KPP Pratama). Data were analyzed using descriptive statistics, classical assumption tests, and hypothesis testing with the help of SPSS software. The results show that tax awareness, tax knowledge, and tax morale have a positive and significant effect on taxpayer compliance, both partially and simultaneously.

In the context of Indonesia's post-pandemic financial market dynamics, investment and financing decisions often face challenges of cash flow uncertainty and capital cost volatility, requiring a Profitability Index (PI) and Weighted Average Cost of Capital (WACC) perspective to ensure optimal resource allocation to maximize company value. This study aims to analyze the effectiveness of investment and financing decisions through the integration of PI and WACC based on a synthesis of the latest literature. A descriptive qualitative approach was used through a literature study with secondary data from financial journals and textbooks from 2021-2025, collected from Google Scholar and university repositories, then analyzed thematically with data reduction, presentation, and literature triangulation to interpret the PI, IRR, and WACC indicators. The results show that PI is consistently >1 (ratio of 1.15-1.45) and IRR > WACC (average of 10-12%), confirming the feasibility of 70% of manufacturing projects, while WACC of 9.8% from the optimal capital structure (debt ratio of 40-50%) supports an effective tax shield, despite being constrained by multiple IRRs, conflicting metric rankings, and BI interest rate fluctuations that increase implicit costs by up to 15%. It can be concluded that PI-WACC integration increases theoretical profitability by 12% through precise allocation, but is limited by the generalization of secondary data; a hybrid model with mixed-method validation is recommended for the non-manufacturing sector in emerging markets.

Pocari Sweat Run as an annual running event of PT. Amerta Indah Otsuka since 2013 has been the main platform to build the brand image of isotonic drinks through an inclusive offline and online hybrid experience. Instagram account @pocarisportid plays a strategic role with digital content such as race teasers, runner testimonials, and UGC content to strengthen the perception of the event as part of a healthy lifestyle. Pocari Sweat Run as one of the National running events utilizes the Instagram account @pocarisportid to convey information, value, and event experience to the audience on a regular basis. This research attempts to examine the role of digital content Instagram @pocarisportid in strengthening the image of the event Pocari Sweat Run. This research uses descriptive qualitative approach with content analysis method. Data analysis was conducted using Ardianto image theory and The Theory of Uses and Gratifications. The finding demostrated  @pocarisportid digital content was able to build a positive image of Pocari Sweat Run as a healthy, professional and inclusive running event. Promotional and educational content represents the expected image (wish image), while documentation of activities and participant testimonials reflect the mental image that emerged from the audience. In addition, digital content is able to meet the needs of information, entertainment, and social interaction of audiences. The implications of this study indicate that the management of digital content that is consistent and oriented to the needs of the audience can be an effective communication strategy in strengthening the image of sports events.

The rapid development of digital technology has significantly transformed financial transactions in Indonesia, particularly through the growing use of e-wallets as practical and efficient payment tools. In a country with a Muslim-majority population, ensuring that e-wallet services comply with Islamic principles—free from riba, gharar, and maysir—is essential. This study aims to analyze Indonesia’s legal politics in regulating the use of e-wallets within the Islamic financial system and to assess their alignment with sharia principles. This research employs a normative juridical method with a qualitative descriptive approach by examining laws, regulations, and fatwas related to sharia-based fintech. The findings indicate that the Indonesian regulatory framework—through the OJK, Bank Indonesia, and DSN-MUI—has attempted to harmonize policies to support sharia-compliant digital financial services. However, several challenges remain, including limited e-wallet platforms with sharia certification, low digital sharia literacy among users, and the absence of detailed technical regulations specific to sharia e-wallet operations. This study recommends strengthening regulatory guidelines, increasing public literacy, and enhancing collaboration between regulators and the fintech industry to promote the development of sharia-compliant e-wallets that are secure, innovative, and aligned with Islamic financial principles.

This study examines how children and their relationship with nature are represented through the character of Antonio in the film Encanto (2021). Antonio is portrayed as a child who can communicate with animals, reflecting innocence, empathy, and a spiritual closeness to nature. This study aims to describe how children's relationship with nature is depicted in the film and to interpret the symbolic meaning behind these interactions. The method used in this study is a descriptive, qualitative approach that draws on theories of child development, symbolism, and children's imagination. The results of this study show that among children, Antonio reflects a harmonious, loving, and open attitude towards other life forms. Animals in the film serve as moral and emotional symbols that reflect the nature of children: the jaguar symbolizes courage, the toucan symbolizes honesty and cheerfulness. In contrast, the capybara symbolizes peace of mind. This study shows that children's films can be a tool for building ecological awareness and social empathy through imagination. The implications of this study underscore the importance of strengthening empathy and environmental balance in children's education through literature and film.

This research is motivated by the view that literary works, including children's films, serve not only as entertainment but also as a means of moral learning that plays an essential role in shaping children's character. The film Paddington (2014) was chosen because it features an innocent main character who can represent moral values ​​through simple actions and dialogue. The purpose of this study is to describe how the main character's innocence is depicted in the film and how these moral values can serve as a learning medium for children. This study uses a qualitative descriptive approach with content analysis. Data were obtained through observations of scenes, dialogues, and the main character's actions that demonstrate innocence and the moral values ​​contained therein. The results show that Paddington's innocence manifests in honesty, politeness, trust, and a high level of curiosity, though this often leads to misunderstandings or chaos. This innocence serves as a medium for conveying moral values ​​such as responsibility, empathy, and learning from mistakes. The implications of this study indicate that children's films can be an effective means of character education if studied and accompanied by an understanding of the moral values ​​contained therein.

The integration of Information and Communication Technology (ICT) and tools like Canva has revolutionized English Language Teaching (ELT) in Indonesia, shifting from traditional methods to interactive, student-centered approaches. This study aims to explore the benefits and challenges of incorporating these technologies into ELT practices. Employing a qualitative literature review methodology, the research analyzed over 20 empirical studies from 2020 to 2023 on Canva and ICT in Indonesian ELT, supplemented by global Computer-Assisted Language Learning (CALL) frameworks. Key findings reveal that ICT and Canva enhance student motivation, creativity, and communicative skills through multimodal and constructivist learning, while fostering authentic language exposure and collaboration. However, challenges include inadequate infrastructure, limited teacher training, digital inequities between urban and rural areas, ethical issues such as copyright infringement, and increased teacher workload. The implications underscore the need for systematic professional development, institutional support, curriculum alignment, and policies promoting equitable access to ensure transformative and sustainable technology integration in Indonesian ELT.  

This study examines students’ perceptions of the use of online platforms for English listening practice. The research employs a mixed-methods approach involving 150 undergraduate students through questionnaires and semi-structured interviews. The findings indicate that the majority of students hold positive attitudes toward the use of online platforms, primarily due to time flexibility, diverse content, and the ability to learn independently. Nevertheless, several challenges were identified, including internet connectivity issues that disrupt the learning experience, a lack of personalized feedback, and difficulties in maintaining learning motivation. Features such as adjustable playback speed, the availability of transcripts, and interactive exercises received high levels of satisfaction. Overall, the study concludes that although online platforms have great potential to enhance English listening skills, their effectiveness largely depends on proper implementation, adequate technical infrastructure, and active support from educators. Therefore, this study recommends improvements in technical aspects and the development of more effective learning methods to achieve more optimal outcomes.

Regional development faces dynamic challenges amid rapid economic growth driven by natural resource extraction. This study aims to identify leading economic sectors, analyze structural economic transformation, and evaluate the role of these sectors in regional development. The research employs a quantitative method with a descriptive approach. Secondary data consist of Gross Regional Domestic Product (GRDP) at constant prices over the past five years. The analytical techniques applied include Location Quotient analysis to identify base sectors, Shift-Share analysis to assess structural changes as well as comparative and competitive advantages, and Klassen Typology to classify sectoral growth patterns. The results reveal a structural shift from primary sectors, such as agriculture and fisheries, toward secondary sectors, including mining and manufacturing. Despite challenges related to development equity, these leading sectors serve as key drivers of regional economic growth. To maximize the contribution of leading sectors to broader regional development, this study recommends that government policies prioritize the strengthening of intersectoral linkages.

This study aims to comprehensively describe the psychological dynamics of Natta's character in the novel Rumah Tanpa Cahaya through the framework of Sigmund Freud's psychoanalytic theory. The main focus of the study is to analyze the structural interactions of personality including the Id, Ego, and Superego, and to identify various self defense mechanisms activated by the character due to the internal conflict he experiences. The method used is descriptive qualitative with a literary psychology approach as the main analytical basis for dissecting the hidden inner character. The results of the study indicate that Natta's character's behavior is a form of integrative struggle that demands immediate gratification (Id), rational consideration of painful reality (Ego), and strong moral pressure from the internalization of social norms (Superego). Natta's Id demands the fulfillment of basic needs for security and affection. Meanwhile, the Superego provides moral pressure that triggers disproportionate anxiety. Natta's Ego operates as a mediator that works hard to balance the drives of the Id and the demands of the Superego, which forces the Ego to activate self-defense mechanisms such as repression, rationalization, and especially sublimation. This mechanism serves as a psychic barrier to maintain her mental stability and prevent her from experiencing total collapse due to the accumulation of past trauma. Overall, this novel depicts the complexity of the human psyche in the face of existential crises and unresolved past wounds.

This study discusses the comparison of traditional and modern management accounting methods with the aim of analyzing the characteristics, advantages, and disadvantages of each method and providing practical guidance for corporate decision-making. The research method uses a literature review approach, collecting and synthesizing various recent studies related to Activity Based Costing (ABC), Target Costing, and Balanced Scorecard (BSC), and comparing them with traditional methods such as job order costing and process costing. The analysis results show that traditional methods are simpler and easier to implement, but less accurate in calculating costs and less relevant for strategic decision-making. In contrast, modern methods offer higher accuracy through detailed cost allocation, comprehensive performance monitoring, and data-based decision-making support, although they require greater implementation complexity and resources. This study concludes that the choice of method must be adjusted to the characteristics of the company and the complexity of business activities, so as to optimally improve cost efficiency and profitability.

This study aims to analyze tax planning for Income Tax (PPh) Article 21 using the net, gross, and gross-up methods to minimize Corporate Income Tax at the Nahdlatul Ulama Hajj Guidance Foundation in Kediri City. Corporate Income Tax is a tax imposed on income received or obtained by an entity, so an appropriate tax planning strategy is needed in accordance with applicable tax regulations. This study uses a quantitative approach with primary data sources in the form of financial reports and payroll data of the foundation. Data analysis techniques include calculating PPh Article 21 using the three methods, fiscal reconciliation, and calculating Corporate Income Tax. The results of the study indicate that there are significant differences in tax burdens between the net, gross, and gross-up methods. The gross-up method results in a lower Corporate Income Tax burden compared to the net and gross methods because tax costs can be deducted fiscally. Thus, the application of the gross-up method is considered more effective in tax planning and can be used as a strategic alternative for foundations in optimizing tax burden efficiency without violating applicable tax regulations.

Strategically, the professional code of ethics serves as the foundation of accountability and a key tool for building and maintaining public trust in tax practitioners and accountants. The code of ethics serves as a guideline for maintaining integrity, objectivity, independence, and professional responsibility in every task amid the increasingly complex and competitive dynamics of the business world. The purpose of this study is to examine how the regular application of a professional code of ethics is essential to improving the quality of financial reporting and tax compliance, while preventing malpractice and conflicts of interest. Professional ethical principles and their implementation in the workplace are discussed through a conceptual approach. The results of the study show that compliance with the code of ethics can increase public trust and enhance the credibility of the profession. However, in order for the accounting and tax practitioner professions to remain relevant, professional, and trusted by the public, it is necessary to internalize ethical values to counterbalance economic pressures, client needs, and advances in digital technology.

Every individual possesses both rights and obligations that must be understood and exercised in a balanced manner to maintain social order, justice, and collective well-being. A clear understanding of citizens’ responsibilities is essential for creating a prosperous and harmonious society. This study examines the rights and obligations of citizens as stipulated in the 1945 Constitution of the Republic of Indonesia, with a primary focus on exploring how the Constitution guarantees, regulates, and implements these fundamental principles in national life. The research employs a qualitative method with a descriptive-analytical approach. Data were collected through desk research, analysis of constitutional provisions, examination of relevant legal documents, and review of related academic literature. The findings indicate that the 1945 Constitution provides strong protection for fundamental human rights, including the rights to education, health services, employment, legal protection, and freedom of expression. At the same time, the Constitution clearly outlines citizens’ obligations, such as obeying the law, paying taxes, respecting the rights of others, participating in national defense, and contributing to social harmony. The study emphasizes that rights and obligations are interconnected and must be carried out proportionally. Understanding and applying these constitutional principles is crucial for strengthening democratic governance, enhancing legal awareness, and fostering a just, orderly, and sovereign nation.

This study aims to determine and describe the transparency of service procedures, the ease of procedures, and the ease of obtaining information at the Kota Timur District Office in Gorontalo City. Using a qualitative, descriptive approach through observation, interviews, and documentation, the study results indicate that transparency of service procedures has been effectively implemented through the provision of clear, complete, and easily accessible information to the public. Information regarding service types, requirements, completion times, and fees is published through bulletin boards, brochures, social media, and direct explanations from officers, so that the public can understand the service process without confusion. In terms of ease of procedures, the service flow has been designed to be simple, concise, and user-friendly, ensuring ease of access for service applicants and even for vulnerable groups such as the elderly. Furthermore, the ease of access to information is also evident in the use of various communication channels, both in person and digitally. Information boards, leaflets, social media, and digital displays are actively used to disseminate information so that the public can understand procedures before visiting the office and better prepare documents. Overall, these three indicators demonstrate that the Kota Timur District Office is committed to implementing the principle of transparency in public services, although further innovation is needed to ensure information reaches a wider and more equitable public.