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Annisa Tuzzahra; Ardi Mustakim

Algoritma : Jurnal Matematika, Ilmu pengetahuan Alam, Kebumian dan Angkasa 2025 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

Cassava tape is a traditional fermented product widely consumed in Indonesia, especially in rural areas. It is produced from cassava (Manihot esculenta) through the activity of microorganisms during the fermentation process. The presence of microbes in this process plays a crucial role in the flavor, aroma, texture, and final quality of the product. The microorganisms involved, including bacteria, molds, and yeasts, work synergistically to break down the carbohydrate components of cassava into simpler products, resulting in the sweet taste and distinctive aroma of tape. This study aimed to identify and characterize the microbes present in cassava tape through isolation and microscopic staining using safranin. The isolation process involved several stages: sequential sample dilution, inoculation onto Nutrient Agar (NA) media using the pour method, and incubation at 37°C for 24 hours. The growing microbial colonies were observed macroscopically, then collected and subjected to simple safranin staining to determine the shape and distribution pattern of the microbial cells microscopically. Observations revealed colonies with diverse morphologies, including rod-shaped (bacilli) and spherical (cocci), evenly distributed across the observation area. This indicates that cassava tape contains microorganisms of various morphologies that play a role in the fermentation process. Simple safranin staining has been shown to provide an initial overview of the presence and form of microbes, although further identification to the genus or species level requires further tests such as Gram staining, biochemical tests, and molecular analysis. These findings open up opportunities for further in-depth research into consumption safety, the functional role of microbes in tape fermentation, and its potential use as a source of natural probiotics in traditional fermented foods.  

Saprudin Saprudin; Siti Afifatul Atqiyah; Muhammad Kosim; Syifa Nur Aulia; Fania Dwi Zahra +1 more

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study investigates how transformational leadership, work motivation, and human resource (HR) human resources training influence employee performance across various industrial sectors in Indonesia. Improving employee performance is crucial for organizational success in an increasingly dynamic business environment. This study utilizes a quantitative survey method and involves 200 people from the manufacturing, service, and trade sectors. The data was analyzed using multiple linear regression after being collected through questionnaires. Research shows that human resource training, work motivation, and transformational leadership simultaneously and partially have a positive and significant effect on employee performance. The results indicate that organizations must enhance their inspiring leadership styles, boost employee morale through internal and external approaches, and implement sustainable training programs to improve their employees' skills. This study provides a theoretical basis for the advancement of human resource management science and offers practical benefits for human resource managers and practitioners in improving organizational efficiency.

Abdul Madjid Podungge; Fadel Ilato; Rizki Ayundari Putri

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

Civil servants play a crucial role in governance and development to achieve the national goals as stipulated in the Preamble to the 1945 Constitution of the Republic of Indonesia. Civil servants (PNS) are the primary foundation for the implementation of the Indonesian government system, as they implement public policy and provide public services. Their integrity, competence, and legal status significantly determine the quality of government bureaucracy. This study aims to determine the role of the Regional Civil Service Agency (BKD) in handling cases involving civil servants using fake diplomas during recruitment or promotion. The approach used is normative juridical, reviewing existing regulations, such as Law Number 5 of 2014 concerning the State Civil Apparatus, Government Regulations, and other technical regulations. Data were also obtained through interviews with BKD officials and analysis of relevant case documentation. The results of the study indicate that in practice, there is still a discrepancy between established legal procedures and their implementation in the field. Several cases indicate that administrative sanctions or termination of civil servants found to have used fake diplomas have not been fully based on proper verification and sanction mechanisms. This raises doubts about the validity of decisions and has the potential to undermine public trust in government institutions. This study emphasizes the importance of enforcing administrative discipline and improving internal oversight systems, as well as the need for stricter and more coordinated regulations between central and regional agencies to ensure that every administrative action has a valid legal basis. Implementing the principles of accountability and transparency in personnel management must be a priority to create a clean and professional bureaucracy.

Tri Bayu Atmaja; Rita Meiriyanti; Prianka Ratri Nastiti

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to examine the influence of financial literacy, financial technology, and financial behavior on investment decisions among students at the Universitas Persatuan Guru Republik Indonesia Semarang. The data used in this study is primary data, obtained through the distribution of questionnaires via Google Forms to students at the Universitas Persatuan Guru Republik Indonesia Semarang. The population of this study consists of students from the university, and the sampling technique used is probability sampling with purposive sampling. The sample was determined using the Slovin formula with a margin of error of 10%. The analysis tool used in this study is SPSS 26 to process and analyze the data. This study tests three hypotheses: H1, which states that financial literacy does not significantly affect investment decisions, H2, which states that financial technology does not significantly affect investment decisions, and H3, which states that financial behavior significantly affects investment decisions. The results of the study indicate that H1 is accepted, meaning that financial literacy does not significantly influence investment decisions. On H2, the results also show that financial technology does not significantly affect investment decisions. However, for H3, the results show that financial behavior significantly influences investment decisions. Therefore, it can be concluded that while financial literacy and financial technology do not have a significant impact on students' investment decisions, financial behavior plays a more dominant role in influencing their investment decisions. This study provides valuable insights for universities and other educational institutions to focus more on improving students' financial behavior as a strategic step in enhancing the quality of investment decisions

Minan Minan

Majelis : Jurnal Hukum Indonesia 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

In society, there are terms like Lesbian, Gay, Bisexual, Transgender (LGBT) which are generally considered as a form of sexual orientation deviation. Sexual orientation itself refers to a person's emotional, physical, or romantic attraction to either the same or the opposite sex. Some countries legalize homosexual life, including same-sex marriage, but in the context of sexual deviation, homosexuality is considered contrary to the norms and values maintained in society. Based on this, several issues are raised, namely how Indonesian criminal law, especially the Criminal Code (KUHP), regulates LGBT; looking at Law Number 39 of 1999 concerning Human Rights for LGBT; and what legal efforts are made by the government to address issues related to LGBT. The author uses a descriptive analytical research method, with a normative descriptive approach that examines literature and regulations using qualitative legal analysis. The research results show that the provisions regarding homosexuality in Indonesian criminal law, which include Lesbian, Gay, Bisexual, and Transgender, are contained in Book II of the Criminal Code, Chapter XIV concerning Sexual Crimes, Article 292, and for cases involving children, are stipulated in Article 82 paragraph (1) of Law Number 35 of 2014. Furthermore, there is no legal recognition of homosexuality, and the law only permits homosexual practices involving children under the age of majority. The constitution recognizes human rights with limitations that may not conflict with regulations, morals, religious values, or public safety. The government is making efforts by coordinating not only with the LGBT community but also with relevant agencies, preventing violations arising from policies or systems, and continuously raising awareness among the government, the public, and various parties regarding human rights principles.

Agustinus Nugroho Jati

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

Negotiation is the most fundamental form of Alternative Dispute Resolution (ADR), emphasizing the peaceful settlement of conflicts through direct dialogue between disputing parties without involving a third party. In Indonesia, negotiation has become one of the most widely used ADR mechanisms and has developed across various fields, including civil law, labor relations, administrative disputes, and environmental issues. This study aims to analyze negotiation as an ADR forum from two main perspectives. First, a theoretical review that examines the principles of negotiation, its stages, as well as its advantages and limitations compared to other dispute resolution mechanisms. Second, a practical review that elaborates on the implementation of negotiation within the Indonesian legal context through case studies of disputes resolved through negotiation. The research employs a normative-juridical approach to analyze the legal foundations and principles governing negotiation, combined with an empirical review through case data exploration and interviews with legal practitioners. The findings indicate that negotiation offers several advantages, including efficiency in time and cost, procedural flexibility, and the potential for mutually beneficial solutions (win–win solutions). However, this study also identifies challenges such as unequal bargaining positions between parties, limited legal recognition of negotiation outcomes, and the insufficient capacity of negotiators or informal mediators to fully grasp legal aspects. Based on these findings, the study recommends several strategic steps: enhancing legal recognition and protection for negotiation outcomes, strengthening the capacity and competence of negotiators through legal and communication skills training, and expanding the use of negotiation as an initial step in resolving various types of disputes. With stronger legal frameworks and improved human resources, negotiation has the potential to become a more effective, efficient, and sustainable dispute resolution instrument in Indonesia.

Reika Eugenia Astriani

Federalisme : Jurnal Kajian Hukum dan Ilmu Komunikasi 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to uncover the meaning of loyalty and sacrifice in the lyrics of the song "Sumpah dan Cinta Matiku" by Nidji through Roland Barthes' semiotic approach. The analysis is conducted at three levels of meaning, namely denotative, connotative, and myth, to understand how song lyrics form emotional messages as well as ideologies in Indonesian popular culture. At the denotative level, a literal meaning is found regarding the pledge of loyalty and commitment of love between two people who are emotionally bound to each other. The connotative level displays emotional and cultural meanings in the form of a willingness to sacrifice and steadfastness in maintaining love, which is often depicted as a heroic and struggle-filled act. Meanwhile, at the mythical level, this song brings up the ideology of romantic love that is absolute, eternal, and demands unconditional sacrifice, as often found in love narratives in other popular media. Lyrics such as "Sumpah mati hanya kau yang kucinta" and "Meski badanku has become one with the ground, cintaku tetap hidup bagi bagi" reflect the cultural construction that true love must be proven by suffering, extreme loyalty, and even sacrifice of life. This meaning emphasizes that love is not merely an emotional connection, but a form of total devotion that cannot be shaken by any circumstances. This song indirectly instills the idea that love means being willing to lose everything, including one's life, to maintain that love. The results of this study indicate that these songs not only convey personal messages of love but also play a role in shaping and perpetuating the myth of love in society. This finding is reinforced by various previous studies that state that popular music plays a role as a medium for reproducing cultural values, particularly regarding idealized, sacrificial, and irrational love.

Paulin Alfantina Nelci; Yohanes Alexandro Waga; Bernadeta Febriana; Mario Faustinus Ceme To; Basilius Ileatan Maran +2 more

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

As the first principle of Pancasila, Belief in the One and Only God holds a fundamental position in shaping the moral and spiritual direction of the Indonesian nation. Divinity serves not only as an ideological foundation but also as an ethical guideline guiding individual behavior and national life. In the current global context, where secularism is rapidly advancing and encouraging a separation between religion and the public sphere, the relevance of divinity is even stronger. Uncontrolled secularism has the potential to weaken the moral foundations of society, erode social solidarity, and trigger a value crisis that threatens national integrity. Divinity serves as a counterbalance to global trends often dominated by materialistic and individualistic views. In this situation, strengthening divinity principles is a strategic necessity, both in the formulation of public policy, the national education system, and in the practice of social life. Public policies based on divinity can ensure that development does not merely pursue economic growth, but also pays attention to social justice, shared prosperity, and the preservation of human values. In education, internalizing religious values encourages the development of students' character with integrity, respect for diversity, and high moral awareness. Meanwhile, in the social realm, the application of these values strengthens tolerance, maintains harmony between religious communities, and affirms unity in diversity. This article emphasizes that religious values are not merely normative ideological symbols, but rather pillars of national integration capable of addressing the challenges of the times. By reviving the spirit of Belief in the One and Only God in every aspect of life, Indonesia can confront the influence of global secularism without losing its spiritual identity, while simultaneously building a just, civilized, and sustainable society. In addition, the application of religious values in Pancasila also has strategic relevance in Indonesia's cultural diplomacy and foreign policy.

Rifky Rifaldo Munthe; Ardi Mustakim

Pentagon : Jurnal Matematika dan Ilmu Pengetahuan Alam 2025 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

Bekasam, a traditional Indonesian fermented fish product, is produced through a natural fermentation process involving complex microbial communities, particularly fermentative bacteria. These microorganisms play a vital role in developing the product’s characteristic flavor, aroma, and texture. This study aimed to identify the morphological characteristics of fermentative bacteria present in bekasam made from Nile tilapia (Oreochromis niloticus) using direct microscopic observation without staining. Fresh samples of bekasam were collected and subjected to serial dilution before being cultured on nutrient agar (NA) medium. The cultures were incubated at room temperature for 24–48 hours to allow colony formation. Morphological examination was carried out by observing the colonies directly under a light microscope to assess cell shape, size, and arrangement. The results demonstrated a diversity of bacterial morphologies, with the majority consisting of rod-shaped (bacillus) and spherical (coccus) forms. Bacillus cells were often observed singly or in short chains, whereas coccus cells appeared either as single units, in pairs (diplococci), or forming short chains (streptococci). The morphological diversity observed suggests that multiple bacterial species may be involved in the fermentation process, each contributing differently to biochemical transformations such as protein degradation, lactic acid production, and flavor compound formation. Although morphological characterization alone cannot provide definitive bacterial identification, these findings serve as preliminary data for subsequent microbiological and molecular analyses. Further research using biochemical tests and molecular approaches, such as 16S rRNA gene sequencing, is recommended to confirm species identity and to explore their specific roles in fermentation. Understanding the microbial composition of bekasam can provide valuable insights for optimizing fermentation conditions, improving product consistency, and ensuring safety in traditional fish-based fermented foods.

Silvi Aprilia Waluyo; Rike Kusuma Wardhani; Suseno Hendratmoko

Jurnal Penelitian Manajemen dan Inovasi Riset 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to examine and analyze the influence of work discipline, organizational culture, and work ethics on employee performance at PT Amaze Indonesia Jaya. The background of this study is based on the importance of human resources as a company's main asset, where the level of discipline, established work culture, and applied work ethics can influence employee performance achievement. This study uses a quantitative approach by utilizing primary data obtained through questionnaires and secondary data obtained from company documents. The study population is all employees of PT Amaze Indonesia Jaya, with a total of 50 people who are also used as research samples using saturated sampling techniques. The research instrument has been tested for validity and reliability to ensure the feasibility of the collected data. Data analysis was carried out through validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing using t-tests and F-tests. The results of the study indicate that partially, work discipline has a positive and significant effect on employee performance, which means that the higher the discipline, the better the performance produced. Organizational culture has also been proven to have a positive and significant effect on employee performance, indicating that the values, norms, and habits that apply in the organization can motivate employees to work more optimally. Furthermore, work ethics has a positive and significant impact on performance, indicating that employee integrity, responsibility, and professionalism contribute to the achievement of work targets. Simultaneously, the F-test results indicate that work discipline, organizational culture, and work ethics collectively have a significant impact on employee performance.

Meriana Lende; Samuel Bora Lero

Majelis : Jurnal Hukum Indonesia 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Match fixing is a serious issue in Indonesian football, as it undermines public trust and damages the sport’s reputation. This research aims to: (1) analyze the legal requirements for individuals involved in match fixing in Indonesian football competitions to receive sanctions from the Indonesian Football Association (PSSI) and criminal penalties from the court; and (2) examine the fairness of sanctions, particularly fines, imposed on football clubs involved in match fixing as stipulated in the PSSI disciplinary code. This study employs a doctrinal research method, focusing on written legal provisions and relying heavily on secondary data obtained from literature. The research also applies comparative, case, and statutory approaches. Legal materials are classified into primary, secondary, and tertiary sources, with data collected through literature study. The analysis uses a normative juridical method. Findings indicate that disciplinary sanctions by PSSI are regulated under Article 7, which stipulates that intentional or negligent disciplinary violations will result in sanctions without exception. Sanctions may include playing matches in closed stadiums or banning play in certain locations to maintain security and prevent riots, even without concrete evidence of disciplinary violations. In contrast, for a court to impose criminal penalties, several elements must be met: (1) the existence of a legal subject; (2) proof of fault; (3) unlawful conduct; (4) actions prohibited or mandated by law with specified penalties; and (5) occurrence in a specific time, place, and context. Regarding fines against football clubs involved in match fixing, the PSSI disciplinary code provides only administrative sanctions and monetary penalties paid to PSSI. These measures are considered less effective and fair because they lack provisions for criminal sanctions in the applicable legal framework, leaving a gap between sports governance and criminal law enforcement.

Aci Rahmawati; Neng Solihat

Jurnal Cakrawala Pendidikan dan Biologi 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

Problem-Based Learning (PBL) is a student-centered teaching approach, where the learning process begins with a real-life problem relevant to everyday life. PBL encourages students to actively seek information, analyze data, and formulate solutions through group work and discussion. This approach not only develops critical thinking, problem-solving, and communication skills but also increases students' independence and responsibility for their own learning process. This article aims to examine how PBL is implemented in two main curricula in Indonesia: the 2013 Curriculum (K13) and the Independent Curriculum. In the 2013 Curriculum, PBL is integrated through a scientific approach and project-based activities, where students are invited to explore concepts and theories through investigative activities. Meanwhile, the Independent Curriculum provides more space for teachers and students to design contextual and personalized learning activities, making the implementation of PBL more flexible and adaptive to local needs and student characteristics. The literature review results indicate that both curricula effectively utilize PBL principles to enhance students' cognitive and metacognitive skills. The Independent Curriculum, in particular, places greater emphasis on independent learning, self-reflection, and the development of student interests through differentiated learning. Thus, the application of PBL within the context of the Independent Curriculum has proven to be more adaptive to the dynamics of 21st-century learning. In conclusion, the use of Problem-Based Learning in both curricula has significant potential to enhance students' learning abilities, as long as the approach is tailored to school conditions, student characteristics, and is supported by competent teachers and training in implementing this method effectively.

Veronica Angeline Novisaputri

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

Electronic commerce (e-commerce) has become a dominant trend in modern buying and selling transactions, offering easy access and efficiency. Marketplaces like Shopee act as intermediaries between merchants and buyers, providing fast, secure, and integrated transaction facilities. However, behind this convenience, significant legal issues arise, particularly regarding unilateral transaction cancellations by buyers through the refund feature. In practice, these refund requests are generally approved by the marketplace without thorough verification of the validity of the cancellation reason or the existence of the goods already shipped by the merchant. This study aims to analyze the legality of unilateral cancellations by buyers from the perspective of Indonesian civil law, with reference to the provisions of the Civil Code (KUHPerdata) and the concept of electronic contracts as stipulated in the Electronic Information and Transactions Law (UU ITE). The study uses a normative juridical approach by examining laws and regulations, legal literature, and analyzing two case studies involving merchants BZS and HK. The results indicate that unilateral cancellations by buyers without returning the goods constitute a form of breach of contract. This action not only violates the electronic contractual agreement established during the transaction but also causes financial and reputational harm to merchants. This phenomenon indicates weak legal protection for business actors in the e-commerce ecosystem, particularly regarding the bargaining power between sellers, buyers, and marketplace platforms. Therefore, strengthening fair and transparent digital dispute resolution mechanisms is necessary, including preventive legal protection to prevent losses and repressive protection to provide redress for injured parties. This step is crucial for realizing a healthy, balanced, and equitable digital trade ecosystem for all parties involved.

Wayan Agus Kertiyasa; I Made Mulyawan Subawa; Ida I Dewa Ayu Dwiyanti

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

Indonesia is a country that highly upholds the law, this is stated in the 1945 Constitution of the Republic of Indonesia. In line with these provisions, one of the important principles of a state based on law is the guarantee of equality for everyone faced with the law. The emergence of legal disputes related to land begins with objections related to claims for land rights, both regarding land status, priority and ownership, with the hope of obtaining administrative resolution in accordance with applicable provisions. The problem raised in this study is about court decision no. 148 / pdt.g / 2024 / pn in Tabanan. This study uses an empirical legal research method, namely research with field data as the main data source, such as interview results and observations. In addition, this research is also supported by normative data sourced from books and legislative studies. The purpose of this study is In general, this report aims to provide an overview of the settlement of criminal acts of court decisions in Tabanan. Based on the formulation of the problem How is the Implementation of Decision No.148/Pdt.G/2024/PN.Tab Regarding the Validity of Land Ownership Certificates, What legal remedies can be taken by legitimate heirs in the event of cancellation of the transfer of land ownership certificates. The results of the research conducted. It is known that the lack of concreteness of the Tabanan District Court's decision so that the settlement of civil cases is still ongoing, in process or ongoing, so far the parties involved are still trying to find a solution by collecting evidence and witnesses to resolve land disputes in Tabanan, the author concludes that the court has a central role in deciding cases and the author also advises all people before making land purchases and sales to check the completeness of documents, for example certificates.  

Syifa Nurarifah; Mulyadi Mulyadi; David Pangaribuan; Elia Rossa

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

This study aims to examine and analyze the influence of fundamental factors represented by the current ratio, return on equity, and debt-to-equity ratio, as well as trading volume and market value added variables on the stock prices of industrial sector companies listed on the Indonesian Sharia Stock Index (ISSI) during the 2020–2024 period. This study uses a quantitative approach with secondary data obtained from published financial reports and stock market data. The study population includes all industrial sector companies listed on the ISSI, while the sampling technique used is purposive sampling with certain criteria, resulting in 12 companies as research samples with an observation period of five years. The data analysis method used is panel data regression with the help of Eviews 13 software. The results show that partially the current ratio, debt-to-equity ratio, and trading volume have a significant effect on stock prices, indicating that the level of liquidity, capital structure, and trading activity play an important role in determining stock value in the market. Conversely, return on equity and market value added do not have a significant effect on stock prices, indicating that equity-based profitability and market value added are not always the main considerations for investors in this sector. Simultaneously, the current ratio, return on equity, debt to equity ratio, trading volume, and market value added have a significant effect on stock prices, which means that a combination of fundamental factors, market activity, and investor assessments can collectively influence stock price movements of industrial sector companies in the ISSI.  

Irma Lestari; Sri Yuni; Agus Kubertein

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to evaluate the effectiveness of current asset management, specifically cash, receivables, and inventory, and its impact on a company's ability to generate profits. The study focused on companies in the automotive sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The research approach used a quantitative method with secondary data sourced from annual financial reports. The study sample included 11 companies, resulting in a total of 44 observational data sets over four years. Data analysis was performed using SPSS version 25 software to examine the relationships and influences between the study variables. The test results showed that cash management did not significantly influence profitability. This indicates that the amount of available cash does not always correlate with profit, possibly because cash funds are not optimally utilized in productive activities. Conversely, receivables management showed a negative correlation with profitability. This finding suggests that high receivables can burden cash flow and reduce a company's ability to generate profits. Meanwhile, inventory management has a positive and significant impact on profitability, indicating that good inventory control can support smooth production and sales, thereby increasing profits. Together, these three variables explained 68.4% of the variation in company profitability, while the remaining 31.6% was influenced by factors outside the model, such as operational efficiency, cost structure, and marketing strategy. These findings provide insights for automotive company management to prioritize inventory management and review cash and receivables policies to optimize financial performance.

Trisnawati Bura; Nona Lin; Maria Eka Febriyanti Dua Dala; Yusfina Tuto; Fransiska Andrea Poa +2 more

Jurnal Motivasi Pendidikan dan Bahasa 2025 International Forum of Researchers and Lecturers

This study aims to examine in-depth the forms and types of clauses that appear in everyday conversations on social media, particularly on the Facebook platform. The focus of the study is directed at how social media users form and use clauses in online interactions, and their implications for message comprehension. This study uses a qualitative descriptive method with data collection techniques consisting of observations of conversations and interactions between users. The collected data are then analyzed to identify patterns, variations, and characteristics of the clauses used. The results show that the language forms used tend to be non-standard, for example, short sentences, omissions of subject or predicate elements, and the use of informal vocabulary. However, these variations do not hinder the understanding of messages between users. Instead, the use of these forms reflects users' adaptation to the nature of online communication, which demands speed and efficiency. This phenomenon demonstrates the flexibility of language that is constantly evolving in response to changes in social and technological contexts. The research findings confirm that language dynamics in the digital era not only influence clause form and structure but also enrich the variety of contemporary Indonesian discourse. This has important implications for education, particularly in language learning. By understanding the role of clauses in online communication, educators can adapt teaching methods to be more relevant to the linguistic realities faced by students. This research contributes to the study of sociolinguistics and digital communication, while also opening up opportunities for further research. Future, more in-depth studies could explore the influence of online interactions on language development, the relationship between language and culture, and how technology shapes communication patterns in society.  

Ni Komang Diah Restu Swari

Publikasi Para ahli Bahasa dan Sastra Inggris 2025 Asosiasi Periset Bahasa Sastra Indonesia

This study aims to describe the types and functions of directive speech acts found in Indonesian language learning interactions at SMP Negeri 3 Gianyar. Employing a descriptive qualitative research design, the data were obtained through note-taking and recording of teacher–student interactions during classroom activities. The analysis followed four main stages: data reduction, data collection, data display, data interpretation, and conclusion drawing. Directive speech acts, which are utterances intended to prompt the listener to perform a specific action, are an essential component of classroom discourse, as they directly influence student participation, classroom management, and instructional clarity. The findings reveal a total of 109 directive speech act utterances produced by both teachers and students. These utterances are categorized into six types: 18 requests, 52 questions, 22 commands, 3 prohibitions, 10 permissions, and 4 pieces of advice. Each type of directive speech act is used to achieve specific communicative purposes. Further analysis identified 11 distinct functions realized within these utterances, namely: requesting, inviting, pleading, asking, wishing, demanding, directing, instructing, prohibiting, permitting, and advising. For instance, teachers predominantly employed questioning and commanding functions to guide learning processes, check comprehension, and maintain classroom order, while students tended to use requesting and asking functions to seek clarification or assistance. The results of this research highlight the significant role of directive speech acts in facilitating interactive and goal-oriented communication in the language learning environment. Understanding the types and functions of such speech acts can provide valuable insights for educators in designing effective communication strategies that foster active learning, encourage student engagement, and create a positive classroom atmosphere. This study contributes to the broader field of pragmatics and educational linguistics by emphasizing the practical application of speech act theory in Indonesian language teaching contexts.

Evy Nulandari; Linawati Linawati; Erna Puspita

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

This study addresses the issue of inadequate financial reporting by Regional Government Organizations (Organisasi Perangkat Daerah/OPD) in Nganjuk, where financial statements are expected to meet user needs in fulfilling transparency and accountability requirements. The research investigates the influence of four key factors—accounting standards, information systems, internal controls, and the competence of human resources—on the quality of financial statements. Furthermore, it examines the moderating role of organizational commitment in strengthening or weakening the relationships between these factors and financial reporting quality. The study adopts a quantitative research design, with data collected through structured questionnaires distributed to 53 OPD offices, involving 212 randomly selected respondents. Data were analyzed using classical assumption tests to ensure validity and reliability, followed by Moderated Regression Analysis (MRA) employing SPSS software. The findings reveal that information systems, internal controls, and competent human resources have a significant positive effect on the quality of financial reports. In contrast, accounting standards show no significant direct impact. Moreover, organizational commitment plays a moderating role in enhancing the positive effects of information systems, internal controls, and human resource competence on report quality. However, it does not moderate the relationship between accounting standards and financial reporting quality. These results highlight the importance of both technical and human resource aspects in improving financial statement quality within OPDs. While adequate systems and controls are crucial, the study underscores that the presence of strong organizational commitment is a determining factor in maximizing their effectiveness. The research suggests that efforts to improve financial reporting should not only focus on compliance with standards but also on strengthening commitment, training, and the integration of information systems and internal control mechanisms

Khoirotus Sa’diyah; Widya Astuti Sari; Linda Dwi Novita Wardani; Siti Nur Hasanah

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

Indonesia is a unitary state, has a lot of diversity that combines various nationalities, dialects, religions, and communities. Therefore, as a diverse nation, moderation in religion is needed so that there is no degenerate behavior that can divide a country. Internalization of religious values in a multicultural society is an effort to integrate religious values with cultural and religious diversity in society. The main purpose of this internalization is to increase tolerance, respect diversity, and form an inclusive religious culture. This study aims to discuss the internalization of religious moderation values in a multicultural society. This study uses a qualitative approach and data processing using descriptive-analytical methods. Data processing is used as a benchmark to find out how the internalization of religious moderation values in a multicultural society, then takes several sources from the Bantengan village community to be used as research objects, in order to answer the main research questions, including: 1) How is the process of conveying understanding the values of religious moderation in a multicultural society in Bantengan Village. 2) How is the negotiation process with the community regarding the values of religious moderation in a multicultural society in Bantengan Village. 3) -How is the implementation of the values of religious moderation in a multicultural society in Bantengan Village? From the results and discussion of this study, it shows that there are several ways that the Bantengan village community does to internalize the values of religious moderation in a multicultural society. This study concludes that internalization of the values of religious moderation in a multicultural society in Bantengan Village can be done in various ways. An important effort to internalize the values of religious moderation in a multicultural society is to make the Bantengan village community a harmonious society by strengthening tolerance between religious communities, and having a spirit of justice between communities.