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Virna Agustin Sibarani; Karenina Fernandya; Nakhesya Nurlaili Andrini; Sri Handayani

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

The development of financial technology has driven significant transformations in the non-cash payment system in Indonesia, one of which is through the use of the Quick Response Code Indonesian Standard (QRIS). The use of QRIS in civil transactions relates not only to the technical aspects of payments but also has legal implications in the civil realm, particularly regarding the application of the principle of consensualism and the status of electronic evidence in the Indonesian civil procedural law system. This study aims to analyze the application of the principle of consensualism in QRIS e-payment transactions as electronic evidence in civil procedural law. The research method used is normative legal research with a statutory and conceptual approach. The results indicate that QRIS transactions meet the principle of consensualism due to the agreement of the parties, and QRIS can be qualified as a valid electronic document as long as it meets the requirements for electronic system reliability and information integrity as stipulated in laws and regulations. However, the evidentiary power of QRIS is not perfect and requires the support of other evidence, with the final assessment resting with the judge based on the principle of independent evidence in civil procedural law.

Sugeng Wahyudi; Arif Awaludin; Muhammad Yusril Irza; Ikama Dewi Setia Triana

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

This research is grounded in the enactment of Law Number 1 of 2023 concerning the National Criminal Code, which raises normative questions regarding the legal status of gratification within Indonesia’s anti-corruption framework. The study aims to analyze the normative position of gratification following criminal law codification and to assess its implications for evidentiary mechanisms under the Anti-Corruption Law. Employing a normative legal research method, this study applies statutory and conceptual approaches through comprehensive literature review of primary and secondary legal sources. The findings indicate that gratification remains regulated under the Anti-Corruption Law as lex specialis and is not nullified by the National Criminal Code. The reversal of the burden of proof mechanism continues to apply, although its interpretation must align with fundamental criminal law principles such as culpability and proportionality. The study concludes that systematic harmonization between both legal regimes is essential to ensure legal certainty and strengthen anti-corruption enforcement.

Abednego Satrio Nugroho Purba; Yasmirah Mandasar Saragih; Biner Sihotang

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

This study examines the Hybrid Model of Restorative Justice from a comparative perspective between Civil Law and Common Law systems as a reflection of the transformation of criminal law policy. The Civil Law system, rooted in legal positivism, emphasizes formal legal certainty through codification, whereas the Common Law system allows broader judicial discretion and judge-made law. These differing paradigms significantly influence the development and implementation of restorative justice. Indonesia, as a Civil Law country, has demonstrated a shift toward a hybrid legal policy by incorporating Common Law values into its criminal justice reforms, particularly through the National Criminal Code. This research employs a normative juridical method using conceptual, statutory, and comparative law approaches. The findings indicate that the Hybrid Model of Restorative Justice represents a strategic legal policy choice aimed at harmonizing legal certainty and substantive justice in accordance with the Pancasila legal ideals.

Syahirotul Ambar Maulidiyah; Eni Wuryani

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

This research investigates how profitability, leverage, activity levels, and company scale impact financial distress in property and real estate firms traded on the Indonesia Stock Exchange. The selection of this sector stems from its high exposure to economic ups and downs, leaving its businesses particularly prone to financial troubles. Independent factors in the analysis include profitability, leverage, activity, and firm size, with financial distress serving as the outcome variable. Samples were drawn via purposive sampling from property and real estate entities listed on the Indonesia Stock Exchange over the 2022–2024 timeframe. Adopting a quantitative design, the study applies multiple linear regression as its core analytical tool. STATA version 17 handled the data analysis. Results show that, taken together, the independent variables exert a significant impact on financial distress. Ultimately, firms should optimize their financial metrics and pursue business growth to mitigate financial distress risks.

Damun Damun; Khalimi Khalimi

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

Air quality in the Special Capital Region of Jakarta has shown a concerning decline in recent years, largely due to high emissions from motor vehicles as the main source of pollution in urban areas. The Provincial Government of DKI Jakarta issued Governor Regulation Number 66 of 2020 concerning Exhaust Emission Testing for Motor Vehicles as a public policy instrument aimed at controlling air pollution. This study aims to analyze the implementation of the regulation from a public policy perspective and to identify supporting and inhibiting factors in its execution. The research employs a normative juridical method with statutory and conceptual approaches, supported by qualitative analysis of policy documents and reports on the implementation of emission testing. The results reveal that the implementation of the regulation has not been optimal due to limited emission testing infrastructure, low levels of public awareness and socialization, and inconsistent enforcement of administrative sanctions. Nevertheless, there are opportunities to improve policy effectiveness through strengthened inter-agency coordination, digitalization of monitoring systems, and increased environmental literacy among the public. Therefore, the success of emission control policy implementation is highly dependent on resource support, regulatory consistency, and community awareness, necessitating a comprehensive and continuous multi-stakeholder improvement strategy and stronger commitment.

Samsuto Samsuto; Khalimi Khalimi

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

Illegal logging is a serious environmental problem in Indonesia due to its direct impact on forest destruction, biodiversity loss, and increased carbon emissions. The Indonesian government has established various public policies and legal instruments to address illegal logging practices, such as the Forestry Law, the licensing system, and strengthening law enforcement agencies. However, the effectiveness of these policies remains a concern, given that illegal logging cases continue to occur in various regions. This study aims to assess the effectiveness of public policies in enforcing environmental law, focusing on illegal logging cases in Indonesia. The method used in this study is a normative juridical approach by examining regulations, government policies, and secondary data from reports from relevant institutions and previous research results. Analysis shows that despite comprehensive public policy design, its implementation still faces various obstacles, such as weak oversight, poor coordination between institutions, limited human resources, and corrupt practices. Furthermore, social and economic factors in communities surrounding forests also influence the success of environmental law enforcement. Therefore, strengthening law enforcement agencies, transparency and accountability, and active community involvement in forest management are essential. With these improvements, public policy is expected to be more effective in preventing and combating illegal logging for the sake of environmental sustainability in Indonesia.

Pratama Suhendro; Roza Fitriawati

Riset Ilmu Manajemen Bisnis dan Akuntansi 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the effect of Return on Asset (ROA), Current Ratio (CR), Net Profit Margin (NPM), and Total Asset Turnover (TATO) on company value as measured by Price Book Value (PBV) in property and real estate sector companies listed on the Indonesia Stock Exchange for the 2019–2023 period. This research adopts a quantitative method with a causal associative approach. The data was obtained from the financial reports of eight companies that met the purposive sampling criteria. Data analysis was conducted using multiple linear regression with the help of SPSS software. The results show that, partially, ROA and CR have a significant negative effect on PBV, while NPM does not have a significant effect on PBV, and TATO has a significant negative effect on PBV. Simultaneously, all four independent variables significantly affect PBV, with an R² value of 12.3%, indicating that most of the PBV variations are explained by other factors outside the research model. These findings provide insights for investors and company management regarding the importance of asset management and operational efficiency in enhancing firm market value.

Selvia Dinda Rahmyanti; Purwanto Purwanto; Poppilea Erwinta

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

This study, entitled "Value Added Tax Fairness in Samarinda City," analyzes the fairness of the 11% VAT rate under Law No. 7 of 2021 using socio-legal methods. The results show that although the single 11% VAT rate meets the principles of legality and horizontal justice because it applies equally to all consumers, this policy is not entirely fair from a vertical justice perspective. The regressive nature of the consumption tax tends to place a greater burden on low-income households. Field findings reveal that MSMEs feel burdened because the rate does not take into account their economic capacity, coupled with a lack of understanding of the input and output tax credit mechanisms. Administrative complexity and minimal education from tax authorities contribute to low compliance rates. This study recommends the implementation of a more flexible tiered VAT rate, strengthening tax education, providing technical assistance, and simplifying reporting for MSMEs to improve compliance and create more equitable tax justice.  

Adam Putra Oka; Ade Widiyanti

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Indonesia's increasing economic growth has intensified competition in the business world, particularly in the Indonesian banking sector, from conventional to sharia-compliant. Furthermore, the entry of foreign banks has made business activities in Indonesia increasingly complex. The stock market is a crucial source of funding for companies. Publicly listed companies can increase their funding sources by selling ownership in the capital market. Dividends are the distribution of company earnings to shareholders in the form of cash, assets, or other forms. Dividend policy is a policy for sharing company profits with shareholders, which is announced in the form of dividends and retained earnings for the benefit of company growth. The proportion of dividends distributed to shareholders depends on the company's profitability and dividend policy. The percentage of profits distributed to shareholders in the form of dividends is called the Dividend Payout Ratio.Differences in calculations in determining financial ratios in banking companies are an interesting focus in this study. The study results show quite significant results between financial ratios and managers' decisions in making dividend policy decisions. In the future, the results of this study are expected to be a consideration and reference for investors who want to enter the world of investment, especially in the banking sector.

Nur Shabrina Ramadhani; Maya Larissa; Annisa Hafida; Melati Harmia Putri

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

Overcapacity in Correctional Institutions is a structural problem that is still a serious challenge in the correctional system in Indonesia. This condition is characterized by the number of inmates that far exceeds the ideal capacity, resulting in a decrease in the quality of coaching, health services, and security. This study aims to analyze the factors that cause overcapacity in prisons and the impact they have on the effectiveness of the correctional system. The method used is a normative juridical approach supported by empirical data from relevant agency reports. The results of the study show that the main factors causing overcapacity include the high crime rate, criminal policies that are still oriented towards prison sentences, and limited correctional facilities and infrastructure. The impact of overcapacity is very felt in the implementation of inmate development. Crowded housing conditions also increase conflicts between inmates, the spread of infectious diseases, and violations of basic rights. In addition, the limited number of correctional officers causes supervision to not run optimally and has the potential to trigger deviant practices in prisons. Therefore, it is necessary to reformulate penal policies through the optimization of non-prison penal alternatives, institutional capacity building, and strengthening rehabilitation and social reintegration programs to realize a more humane and just correctional system.

Indah Damayanti; Kiromim Baroroh; Isroah Isroah

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This paper examines the shift in the economic paradigm in Indonesia through digitalization, driven by the Fourth Industrial Revolution and the transition towards Society 5.0. The people's economy based on SMEs faces significant new challenges and opportunities in this era. Using a literature approach and case studies, this article highlights how information technology plays a role not only as a marketing tool but also as an instrument to strengthen economic sovereignty in accordance with the mandate of Article 33 of the 1945 Constitution. The findings indicate that the success of digital transformation depends on the synergy between supportive government policies, private sector innovation, and the adaptability of SME actors. In facing global challenges, the proposed strategy includes strengthening digital literacy for all levels of society and protecting the domestic market from the influx of foreign products that could threaten the sustainability of SMEs. This is crucial to ensure the future resilience of the national economy while also promoting the sustainable growth of the SME sector. Thus, digitalization is not only an efficiency solution but also a key factor in reinforcing Indonesia's people-based economy in the globalization era.

Sri Yulianty Mozin; Hardiyanto Hardiyanto; Syarifah Arkani

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The rapid advancement of digital technology has fundamentally altered the landscape of public governance, compelling local governments to adapt and embrace digital transformation. This study investigates the challenges and opportunities faced by local governments in Indonesia in implementing digital governance transformation within the framework of Society 5.0. Using a systematic literature review and case study methodology, this research analyzes governance transformation policies, institutional readiness, digital infrastructure, and human resource capacity across selected Indonesian regional governments. The findings reveal that while significant opportunities exist including enhanced public service delivery, improved transparency, citizen participation, and inter-agency coordination substantial challenges persist in digital infrastructure disparities, limited human resource capacity, regulatory ambiguity, and cybersecurity vulnerabilities. The study identifies five critical success factors for effective digital governance transformation: strong political commitment, adequate digital infrastructure investment, comprehensive human resource development, adaptive regulatory frameworks, and inclusive citizen engagement mechanisms. This research contributes to the theoretical discourse on e-government and digital governance in the context of developing countries, while offering practical policy recommendations for local governments navigating the transition to Society 5.0. The implications extend to policymakers, practitioners, and scholars engaged in public administration reform in the digital age.

Antonius Bambang Doso Susanto; Raymundus I Made Sudhiarsa; Antonius Denny Firmanto

International Journal of Christian Education and Philosophical Inquiry 2026 Asosiasi Riset Ilmu Pendidkan Agama dan Filsafat Indonesia

This study examines the lived faith of Catholic migrants from East Nusa Tenggara (NTT) who have migrated to the Muslim-majority landscape of South Kalimantan, Indonesia. These migrants face a profound crisis of identity as they transition from a dominant religious environment to a marginalized minority status, necessitating a research objective that explores how their faith is reinterpreted amidst such socio-religious pressures. Employing a qualitative phenomenological-hermeneutical method, the research utilizes Paul Ricoeur’s threefold mimesis - prefiguration, configuration, and refiguration - as its primary interpretive framework. The findings reveal a significant narrative shift from an inherited “communal Catholic habitus” to a “refigured faith” characterized by personal agency and reflective commitment. This transformation is sustained through adaptive relational ethics, such as the sanctification of work and collaborative hospitality, which allow migrants to navigate their vulnerability. The study synthesizes these experiences to conclude that internal migration constitutes a vital locus theologicus, wherein the rupture of traditional religious structures does not erode faith but rather matures it into a more resilient, intentional, and relational existential orientation. Consequently, migration emerges as a transformative theological process that redefines the intersection of faith, culture, and minority existence in pluralistic societies.

Khoirul Anwar; Sumirin Sumirin; Abdul Rochim

Jurnal Riset Rumpun Ilmu Teknik 2026 Pusat riset dan Inovasi Nasional

Indonesia is in an earthquake-prone region, therefore, designing building constructions that can withstand seismic loads is crucial in civil engineering. Reinforced concrete shear walls are one of the vertical structural fundamentals that are effectively used in multi-story buildings to withstand lateral forces due to earthquake and wind loads. Structures that use shear walls can increase stiffness and reduce horizontal deviations (deflections) of buildings, which contribute to the stability and safety of structures based on the SNI 1726:2019 standard. This study aims to analyze the effect of shear wall configurations on deviation and torsion requirements in multi-story building planning. The study object is a 6-story reinforced concrete building model in a specific earthquake zone. The design and modeling were performed using structural analysis software, taking into account columns, beams, slabs, and shear walls. The analysis results show that optimal placement of shear walls at the building edges significantly reduces horizontal drift, torsion, and shear forces, and improves the structural performance level compared to structures without shear walls or those with less effective placement. Structures with shear walls have optimal stiffness in absorbing lateral forces, making them more resistant to damage from the planned earthquake.

Nurrahmani Nurrahmani; Nurhidayati Nurhidayati; Hanafi Nasution

Jurnal Riset Rumpun Ilmu Kesehatan 2026 Pusat riset dan Inovasi Nasional

Healthcare is an integral part of health development in Indonesia, which aims to optimally improve public health. Hospitals, as healthcare facilities, are required to provide quality, safe, and patient-centered services. Service quality is a key indicator of service success, as good service impacts patient satisfaction. One of the most important services in hospitals is obstetrics, which directly relates to maternal and infant health, making patient satisfaction a crucial aspect. Midwives, as professional healthcare workers, play a strategic role in providing comprehensive, sustainable, and patient-centered midwifery care. This study aims to analyze the influence of healthcare facilities and midwife performance on patient satisfaction through service quality. The method used is a quantitative study with an analytical approach and a cross-sectional design. The results of the multiple linear regression test indicate that midwife performance has a more dominant influence on service quality than healthcare facilities. Meanwhile, regarding patient satisfaction, service quality is the most dominant factor, followed by midwife performance and healthcare facilities. The conclusion of this study is that service quality reflects the overall patient experience and is a key factor in improving patient satisfaction.

Jeni Parastika; Septa Diana Nabella; Dewi Permata Sari; Yandra Rivaldo; Zaifun Nur Fatrianto

Jurnal Manajemen Riset Inovasi 2026 Pusat Riset dan Inovasi Nasional

Investment decisions in pharmaceutical manufacturing companies listed on the Indonesia Stock Exchange (IDX) are influenced by fundamental analysis and stock price fluctuations. Stock prices reflect market perceptions shaped by profitability, liquidity, and capital structure. This study examines the effects of Return on Assets (ROA), Current Ratio (CR), and Debt-to-Equity Ratio (DER) on stock prices, both partially and simultaneously. Using a quantitative approach, the study analyzes secondary data from audited financial statements and stock prices of 12 pharmaceutical companies during 2022–2024, totaling 36 observations. Panel data regression with EViews 12 is applied. Results show that ROA and DER have positive and significant effects on stock prices, while CR has a negative but insignificant effect. Simultaneously, all three variables significantly influence stock prices, with an adjusted R² of 73%, indicating strong explanatory power. Profitability (ROA) is the most influential factor, followed by capital structure (DER), while liquidity (CR) shows no significant impact.

Abudzar Algiffari

Jurnal Riset Rumpun Ilmu Teknik 2026 Pusat riset dan Inovasi Nasional

Coastal areas are highly dynamic and increasingly exposed to physical pressures such as coastal erosion, shoreline change, inundation, and sea-level rise. In Indonesia, most coastal vulnerability studies remain focused on physical mapping and have not been systematically integrated with spatial planning evaluation. This study aims to analyze physical coastal vulnerability using the Coastal Vulnerability Index (CVI) and integrate the results with the Regional Spatial Plan (RTRW) in the coastal areas of Mangarabombang and Laikang Sub-districts, Takalar Regency. A quantitative spatial approach was applied using eight parameters, which were reclassified into vulnerability scores, transformed into CVI values, and classified using quartile methods. The results show that high and very high vulnerability classes dominate the coastal area. Spatial integration reveals that several development zones intersect with high vulnerability levels, indicating potential spatial mismatch. This study confirms that CVI can be operationalized as a spatial evaluation tool to support adaptive and risk-based coastal planning.

Devani Sephia Dewi; Adhi Prakosa; Guruh Ghifar Zalzalah

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

The food and beverage industry in Indonesia is growing rapidly through digital marketing, particularly through the role of influencers in influencing consumer preferences and purchase intentions. Several influencers are no longer merely collaborating with brands, but are also becoming business owners by leveraging their personal branding and follower base. However, when promoting their own products, the effectiveness of these strategies on purchase intentions is not always consistent. This study aims to examine the influence of the Theory of Planned Behaviour on purchase intention and analyse the role of Parasocial Relationship through influencer authenticity and influencer trustworthiness in regional cuisine at RM Padang Payakumbuah. The research uses a quantitative approach with data from 182 respondents in the Special Region of Yogyakarta, analysed using PLS-SEM. The results show that attitude and influencer authenticity do not have a significant effect on purchase intention, while subjective norm and perceived behavioural control have a significant effect. Furthermore, influencer trustworthiness strengthens the relationship between perceived behavioural control and purchase intention. These findings emphasise the importance of social recommendations, ease of purchase access, and building trust towards influencers.

Mario Silitonga

Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to analyze the legal protection of women's inheritance rights from the perspective of Indonesian civil law. The problems studied focused on the position of women as heirs and the extent to which the legal system provides guarantees of justice and equality. The research method used is normative juridical with a legislative and conceptual approach. Data was obtained through a literature study of legal regulations, doctrines, and court decisions relevant to inheritance issues. The results of the study show that normatively, civil law provides equal recognition of women's inheritance rights, especially in the Civil Code. However, in practice, there are still obstacles influenced by patriarchal culture and customary law that tend to place women in subordinate positions. This condition causes women to often experience difficulties in claiming or obtaining the proper share of inheritance. Therefore, it is necessary to strengthen regulations, harmonize national laws with the value of gender equality, and increase public legal awareness to ensure effective and fair protection for women in obtaining their inheritance rights.

Muhammad Furqon Thoyzar. RH

Mahkamah : Jurnal Riset Ilmu Hukum 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study examines the legal accountability of the Board of Directors of PT. Humpuss Intermoda Transportasi in relation to ultra vires conduct, with particular reference to Court Ruling No. 439/Pdt.G/2011/PN.JKT.SEL. Employing a normative-doctrinal legal methodology supported by statutory and comparative analyses, this research investigates the standard of director liability within Indonesian company law and contrasts it with the English ultra vires framework. Indonesia's Limited Liability Company Act (Law No. 40 of 2007) establishes that directors bear full accountability for corporate actions performed within the boundaries set by the Articles of Association and prevailing regulations; any action exceeding such boundaries constitutes an ultra vires act that is void ab initio and non-binding upon the company. Research findings reveal that the directors of PT. Humpuss Intermoda Transportasi overstepped their authority when they issued the Linsen Corporate Guarantee and the Nelson Corporate Guarantee without the mandatory written consent of the Board of Commissioners, thereby contravening Article 13(1) of the Company's Articles of Association and Articles 92(1) and 97(2) of Law No. 40 of 2007. The South Jakarta District Court consequently imposed joint and several personal liability on the said directors. A comparative review discloses that Indonesia maintains a more rigid application of the ultra vires doctrine relative to England, whose Companies Act 2006 introduced a good-faith-based flexibility that effectively confines ultra vires liability to situations where directors act dishonestly and cause demonstrable corporate harm. Notwithstanding this divergence, the directors' actions in the present case would equally qualify as ultra vires under English law given the verified prejudice inflicted on the company.