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Kinanti Ranum Falina; Retno Yuni Nur Susilowati

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

This study investigates the effect of Corporate Social Responsibility (CSR) disclosure and political connection on corporate tax avoidance among mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. As CSR practices increasingly shape stakeholder expectations, questions arise as to whether such disclosures genuinely reflect ethical corporate behavior or are strategically employed to legitimize tax planning. In addition to CSR disclosure, political connection is examined as an external institutional factor that may influence firms’ tax behavior by reducing regulatory scrutiny and enforcement risk. CSR disclosure is measured using the Global Reporting Initiative (GRI) index, while tax avoidance is proxied by the Effective Tax Rate (ETR). Additionally, political connection is identified based on the presence of politically affiliated individuals in the firms’ board list. This study adopts a quantitative approach employing panel data linear regression analysis. The research population consists of mining companies consistently listed on the IDX during the observation period, with samples selected through purposive sampling, having 41 mining companies in total. This study aiming to contribute to academic discourse and practical implications for policymakers, investors, and regulators. The findings found that there are no significant effect between CSR disclosure and political connection on tax avoidance. The results of this study concluded that there are many factors both from internal and external that could affect tax avoidance activity in Indonesia’s mining companies yet was not covered in this study.

Nur Khalimah; Sri Hastari; Vita Fibriyani; Nurul Akramiah

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

The rapid development of technology accompanied by increasing industrial competition makes human resources a determining factor for organizational success. In this context, job satisfaction is an important indicator because it is closely related to individual welfare and employee productivity. This study aims to analyze the influence of work life balance, burnout, and motivation on the job satisfaction of employees in the production department of PG Kedawoeng PT Sinergi Gula Nusantara, Pasuruan Regency. This study uses a quantitative approach. The study population includes all permanent employees of the production department as many as 64 people, with census sampling techniques so that the entire population is used as respondents. Data analysis was carried out using multiple linear regression. The results showed that simultaneously work life balance, burnout, and motivation had a significant effect on job satisfaction (p=0.000; Adjusted R²=81.1%). Partially, work-life balance had no significant effect (p=0.386), burnout had a negative but insignificant effect (p=0.082), while motivation had a significant positive effect on job satisfaction (p=0.000). The motivation variable was the most dominant factor with a contribution of 76.1%, followed by burnout at 6.0% and work life balance at 0.6%.

Maiz Wachid Anshorie; Anik Farida; Ela Nurlaela; Abdul Azis; Syaeful Bahri

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This study examines the determinants of the Jakarta Composite Index (JCI) based on three main macroeconomic factors namely inflation, the USD/IDR exchange rate, and the SBI interest rate (BI Rate) covering the period January 2020 to December 2025, in the context of post-COVID-19 pandemic recovery and global economic turmoil. A quantitative approach was employed using the Ordinary Least Squares (OLS) method, with 72 monthly observations derived from secondary data sourced from official institutions including Bank Indonesia (BI), the Central Statistics Agency (BPS), the Indonesia Stock Exchange (IDX), and the Financial Services Authority (OJK). Classical assumption tests were applied comprising the Jarque-Bera normality test, Variance Inflation Factor (VIF) for multicollinearity, Breusch-Godfrey for autocorrelation, White Test for heteroscedasticity, and Ramsey RESET for model specification. Partially, inflation, exchange rate, and BI Rate each demonstrate a positive and significant effect on the JCI (p < 0.05). Simultaneously, all three variables exert a significant combined influence on the JCI, with a coefficient of determination R² = 0.4414, indicating that the model explains 44.14% of the variation in the JCI. The remaining 55.86% is attributed to other variables outside the model. Classical assumption test results reveal violations of normality, autocorrelation, and heteroscedasticity assumptions, although the model is free from multicollinearity. These findings confirm that Bank Indonesia's monetary policy has a significant and measurable impact on capital market performance. Further research is recommended using more advanced time series models such as GARCH or VECM to address violations of classical assumptions and improve estimation efficiency.

Aisyah El Hafidzoh; Rida Yanna Primanita

Jurnal Publikasi Ilmu Psikologi. 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

This study aims to examine the relationship between doom scrolling behavior and social anxiety among psychology students at Campus V, Universitas Negeri Padang. Doom scrolling refers to the habitual consumption of negative information through digital media, which is increasingly prevalent in the context of intensive social media use. This research employed a quantitative correlational design with a sample of 205 students selected using purposive sampling. Data were collected through Likert-scale instruments measuring doom scrolling behavior and the Social Anxiety Scale for Adolescents (SAS-A). Statistical analysis using Pearson correlation revealed a significant positive relationship between doom scrolling and social anxiety (r = 0.324, p < 0.01), indicating a low to moderate correlation. These findings suggest that higher engagement in doom scrolling is associated with increased levels of social anxiety. The results support previous studies highlighting maladaptive patterns of social media use as a contributing factor to psychological distress. This study underscores the importance of digital literacy and self-regulation in media consumption, particularly among students, to mitigate the negative psychological impacts associated with excessive exposure to distressing online content.

Imamul Muttaqin; Tri Wahyu Hidayati

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

This study aims to analyze the strategies employed by ustadz and ustadzah at Pondok Pesantren Tarbiyatul Islam (PPTI) Al-Falah in maintaining family resilience. The family, as the smallest unit in society, plays a crucial role in shaping individuals’ character, morality, and spirituality, particularly for those living in a pesantren environment characterized by intensive religious and educational activities. This research uses a qualitative method with a case study approach. Data were collected through interviews and observations involving married ustadz and ustadzah who reside within the pesantren environment. The results indicate that in building a household, conflicts are inevitable. Due to teaching responsibilities that often extend into the night, miscommunication may occur and potentially lead to domestic issues. Therefore, family resilience among ustadz and ustadzah at PPTI Al-Falah is developed through five main strategies: (1) spiritual strategies, (2) communicative strategies, (3) educational strategies, (4) social and environmental strategies, and (5) economic and time management strategies.

Dui Rafika Ramadhani; M. Masrukhan

Jurnal Riset dan Publikasi Ilmu Ekonomi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study discusses the analysis of the account opening procedure for E-mas Savings through the digital platform BYOND by Bank Syariah Indonesia. The selection of this topic is motivated by the development of digital services in Islamic banking and the increasing public interest in gold investment products based on sharia principles. The purpose of this study is to identify the procedure for opening an E-mas Savings account and to examine its compliance with sharia accounting principles and DSN-MUI Fatwas. This research was conducted at Bank Syariah Indonesia KCP Tegal Sutoyo using data collection techniques in the form of observation, interviews, and documentation. The study employed a qualitative descriptive approach to obtain an in-depth understanding of the implementation of digital-based E-mas Savings services. The focus of the research was directed toward the stages of the account opening procedure, transaction mechanisms, and the application of sharia principles in digital banking services. The results indicate that the procedure for opening an E-mas Savings account has been implemented in accordance with applicable regulations and sharia principles, although there are still obstacles related to the uneven level of customer understanding regarding digital service mechanisms. In addition, the implementation of digital services through BYOND by BSI is considered capable of providing convenience, efficiency, and flexibility for customers in conducting gold investments without having to visit bank branches directly. Therefore, increased education and socialization for customers are needed so that the utilization of E-mas Savings can run more optimally and enhance public trust in digital-based sharia investment products.

Aisy Fiklil Nafisah; Sudarmiatin Sudarmiatin; Heri Pratikto

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

This study aims to analyze the determinants of success of PT Makmur Susanti Group, a processed food MSME in Tulungagung, East Java, in achieving “Born Global” status by bypassing the traditional incremental internationalization process and penetrating global markets within only 2.5 years. The research employed a qualitative approach using a single case study method. Data were collected through semi-structured in-depth interviews with the owner as the key informant, participatory observation, and documentation, and were analyzed using the Miles, Huberman, and Saldaña interactive model, consisting of data reduction, data display, and conclusion drawing. The findings reveal that the company’s rapid internationalization was supported by three main factors, namely visionary managerial capability reflected in entrepreneurial alertness, continuous product innovation through selective raw material use and flavor localization, and the optimal utilization of digital ecosystems such as B2B platforms and Alibaba. In addition, the study identified a “symbiotic” business model involving export aggregators to serve diaspora niche markets, which challenges the conventional assumption that Born Global firms must independently manage international logistics. Furthermore, the owner’s legal background became a strategic advantage in addressing complex halal regulations and international certification requirements. This research contributes a new perspective on the phenomenon of “non-intentional” Born Global firms and highlights the importance of legal-formal competence for MSMEs, while also providing practical insights for regional MSMEs in integrating local comparative advantages with global competitive standards.

Inayah Rosmayanti; Sri Lestari

Jurnal Riset Rumpun Ilmu Kesehatan 2026 Pusat riset dan Inovasi Nasional

Breast cancer is a serious health problem among women, with incidence and mortality rates that continue to rise. The disease is often detected at an advanced stage due to low levels of awareness, knowledge, and skills related to early detection. Among adolescent girls, particularly high school students, knowledge and skills regarding Breast Self-Examination (BSE) remain limited. This is largely due to restricted access to health information, a lack of targeted educational initiatives, and learning methods that are insufficiently engaging. BSE is a simple and effective early detection method that can be performed independently beginning in adolescence. Video-based education is considered an effective tool for enhancing adolescents’ understanding. This study aims to determine the effectiveness of video-based education in improving knowledge and BSE skills among Grade XI female students at MAN (State Islamic Senior High School) 2 Yogyakarta. This study employed a pre-experimental design using a one-group pre-test and post-test approach. The study population consisted of all Grade XI female students at MAN 2 Yogyakarta, with a sample of 59 students selected through purposive sampling on predetermined inclusion criteria. The intervention involved a single session of a BSE educational video lasting approximately seven minutes. It was conducted in 15 groups, with each group accompanied by one facilitator. Data were analyzed using the nonparametric Wilcoxon statistical test. The Wilcoxon test results showed a p-value of 0.000 (p < 0.05) for both knowledge and skills variables, indicating a statistically significant improvement between the pre-test and post-test scores. In conclusion, video-based education was proven effective in improving knowledge and BSE skills among Grade XI female students at MAN 2 Yogyakarta. Future researchers are encouraged to assess BSE skills using a structured checklist based on standardized evaluation criteria.  

Afrizal, Rendy; Lestari, Setyani Dwi

Jurnal Manajemen Sosial Ekonomi 2026 LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

This study aims to determine the effect of Motivation (X1) on Employee Performance (Y), Work Environment (X2) on Employee Performance (Y), and Work Discipline (X3) on Employee Performance (Y) among employees of CV. Rens Jaya in Tangerang Regency. The research uses a non-probability sampling technique with a saturated sampling method. The population in this study consists of 45 employees working at CV. Rens Jaya in Tangerang Regency. The research was conducted using multiple linear regression analysis, assisted by SPSS version 25 and Microsoft Excel 2016. The results show that Work Motivation (X1) has a positive and significant effect on Employee Performance (Y), the Work Environment (X2) has a positive and significant effect on Employee Performance (Y), and Work Discipline (X3) has a positive effect on Employee Performance (Y).

Rizky Syahputra; Hafiza Adlina; Onan Marakali Siregar

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

This study analyzes the role of supporter fanaticism and loyalty in influencing the purchase decisions of official PSMS Medan merchandise. A qualitative descriptive method was employed through in-depth interviews, observation, and documentation, supported by secondary data from literature studies. The results show that fanaticism is reflected in emotional attachment, active involvement, long-term support, and social environmental influences. Supporter loyalty appears in consistent attendance at matches, following games, discussing the club, and repeated purchases of official merchandise. Purchase decisions are influenced by product type, design/form, and quantity, while also considering financial capability. Overall, fanaticism shapes emotional bonding, whereas loyalty drives repeated purchasing behavior; both contribute significantly to merchandise purchasing. These findings highlight the importance of design innovation, product quality improvement, and marketing strategies based on emotional and historical attachment to the club. Keywords: Consumer Behavior; Fanaticism; Merchandise; Purchase Decision; Supporter Loyalty.

Krisnaningsih, Ardiani Guswidjaya; Palupi, Dyah Ayu Puri

Jurnal Manajemen Sosial Ekonomi 2026 LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

This study aims to identify and analyze the effects of job competence, work discipline, and incentives on employee performance. This study employs a quantitative method with a descriptive and associative approach. The population of this study consists of all 40 employees in the marketing division at PT Pratama Mitra Aksara. Data collection was conducted through the distribution of an online questionnaire, followed by data analysis using multiple linear regression to test the effect of each independent variable on the dependent variable. The results of the study indicate that job competence, work discipline, and incentives simultaneously have a positive and significant effect on employee performance. The t-scores for the Job Competence variable were 2.569, for the Work Discipline variable 2.894, and for the Incentives variable 2.998. Thus, it is concluded that improving job competence and work discipline, along with providing appropriate incentives, can enhance employee performance. It is hoped that this study will serve as a basis for companies to improve employee performance through more effective human resource management.

Salwa Sabila

Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya 2026 Asosiasi Periset Bahasa Sastra Indonesia

This study aims to describe the representation of love in the character of Indar in the novel Bukan Cinta Monyet by Purnama Teduh based on Erich Fromm’s perspective. This study employs a descriptive qualitative method using a literary psychology approach. The source of this study is the novel Bukan Cinta Monyet, with data consisting of narrative quotations and dialogues related to the representation of love in the character of Indar. Data collection was conducted through reading and note-taking. Data analysis in this study employed content analysis, which includes data reduction, data presentation, and drawing conclusions. The results indicate that Indar’s representation of love, viewed from the perspective of existential needs, encompasses only the needs for relatedness and attachment. Indar’s representation of love demonstrates an orientation toward brotherly love and erotic love. Meanwhile, elements of mature love such as responsibility, care, respect, and knowledge have not been fully realized. Thus, Indar’s representation of love does not yet demonstrate the maturity of love, but rather the consistency of feelings she maintains from adolescence into adulthood.

Marcelia Amanda Slaliahi; Michael Lega; Suci Rahmadani

Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study examines the environmental advocacy strategies carried out by WALHI Jambi in addressing the pollution of the Batanghari River caused by illegal gold mining activities. This issue reflects ongoing environmental degradation and weak policy enforcement in managing natural resources. The study aims to analyze advocacy practices in terms of raising public awareness, community organizing, and influencing policy. A qualitative approach with a case study method was employed, with data collected through in-depth interviews, observation, and document analysis. The findings show that WALHI Jambi has undertaken various advocacy efforts, including media campaigns, public actions, community assistance, and engagement in policy forums. However, these efforts remain not fully optimal. Public awareness initiatives are still limited to information dissemination, community organizing has not yet developed into a strong collective movement, and policy influence is constrained by the absence of systematic instruments such as formal documentation, litigation, and structured coalitions. This study contributes to the understanding of environmental advocacy practices and highlights the need for strengthening advocacy strategies to achieve more effective policy influence and sustainable environmental governance.

Parlindungan Waruwu; Melly Andriana; Dara Wisdianti

International Journal of Mechanical, Electrical and Civil Engineering 2026 Asosiasi Riset Ilmu Teknik Indonesia

The use of building materials plays a crucial role in determining the quality of the built environment, particularly in the context of row housing in densely populated urban areas. This study aims to evaluate the types of materials used in the construction of row housing in Cemara Asri, Medan, with a focus on sustainability and environmental friendliness criteria. The methods employed include direct site surveys and literature studies related to the characteristics of both interior and exterior materials applied to housing units. The research findings indicate that most of the materials used—such as red bricks, ceramic tiles, clay roof tiles, and concrete ventilation blocks—possess good energy efficiency and durability potential. However, they do not fully meet sustainability standards in terms of production processes and waste management. The study also found that residents' awareness of environmentally friendly material selection remains limited, and the procurement of materials tends to follow local availability and economic considerations. These findings are expected to serve as a foundation for improving environmentally friendly material planning in row housing developments in other urban areas.

Salwa Sabila

Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya 2026 Asosiasi Periset Bahasa Sastra Indonesia

This study aims to describe the representation of love in the character of Indar in the novel Bukan Cinta Monyet by Purnama Teduh based on Erich Fromm’s perspective. This study employs a descriptive qualitative method using a literary psychology approach. The source of this study is the novel Bukan Cinta Monyet, with data consisting of narrative quotations and dialogues related to the representation of love in the character of Indar. Data collection was conducted through reading and note-taking. Data analysis in this study employed content analysis, which includes data reduction, data presentation, and drawing conclusions. The results indicate that Indar’s representation of love, viewed from the perspective of existential needs, encompasses only the needs for relatedness and attachment. Indar’s representation of love demonstrates an orientation toward brotherly love and erotic love. Meanwhile, elements of mature love such as responsibility, care, respect, and knowledge have not been fully realized. Thus, Indar’s representation of love does not yet demonstrate the maturity of love, but rather the consistency of feelings she maintains from adolescence into adulthood.

Nafisah Emir; Rispantyo Rispantyo

Jurnal Manajemen Sosial Ekonomi 2026 LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

This research aims to analyze the influence of accountability, transparency, and whistleblowing system on the prevention of Village Fund Fraud in Jaten Subdistrict, Karanganyar Regency. A quantitative approach was employed, untilizing primary data from 40 village officials selected throught purposive sampling. Data analysis was conducted using multiple linier regression with SPSS assistance, following validity, reliability, and classical assumption tests. The findings reveal that accountability, transparency, and whistleblowing system have a positive and significant effect on fraud prevention. The results indicate that enhancing accountability, information openness, and effective violation reporting mechanisms can strengthen efforts to prevent fraud in village Fund management.

Sutarno, Arif Luqman Ibrahim; Awa, Awa

Jurnal Manajemen Sosial Ekonomi 2026 LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

This research was conducted at Unit Bumi Kepanduan Sentul Bogor, a company operating in camping ground services. The main issue identified is that employee training has not been implemented optimally, particularly regarding the relevance of training materials and the availability of training facilities, which affects service quality. This study aims to examine the implementation of employee training and identify existing problems. The research employed a descriptive qualitative approach with data collected through observation, interviews, literature study, and documentation. The findings indicate that training programs have been conducted but have not yet achieved optimal results due to unsuitable training materials and limited training facilities. Therefore, improvements in training content and facilities are necessary to enhance employee service quality.

Anik Safitri; Febryantahanuji

Jurnal Manajemen Sosial Ekonomi 2026 LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

The Karanggawang, Demak location, service quality, and facilities offered by Jaya Abadi Motor Workshop are all examined in this study in connection to customer satisfaction. The study used quantitative methods to choose hundreds of volunteers. SPSS version 26 was utilized for the analysis, which employed multiple linear regression. Service quality, location, and resources all affect customer satisfaction, the results showed. An Adjusted R2 score of 0.440 indicates that these three factors explain 44% of the variation in customer satisfaction.

Gloria Carvallo; Soni Esrayanus Benu

Majelis : Jurnal Hukum Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Human Trafficking (TPPO) has undergone a significant transformation in its modus operandi alongside the massive use of information technology, giving rise to the phenomenon of cyber-recruitment within the online scam industry. This study aims to analyze the juridical construction of the criminal elements in the cyber-recruitment modus operandi based on Law Number 21 of 2007, and to evaluate the potential disharmony of norms between the TPPO regulation and the Electronic Information and Transactions Law (UU ITE) regarding the regulation of digital evidence. The research method employed is normative legal research with a statutory approach and a conceptual approach. The results indicate that, dogmatically, the elements of TPPO—comprising the process of virtual recruitment, the means of fraudulent job promises, and the purpose of digital forced labor exploitation—under Law No. 21 of 2007 remain relevant for prosecuting cyber-recruitment perpetrators, although it demands a broader legal interpretation of cyberspace realities. However, legal certainty issues were found due to the lack of synchronicity in the regulation of digital evidence, where differences in procedures and qualifications exist between electronic evidence in the TPPO Law and the evidentiary standards in the UU ITE, which are volatile in nature. The implications of this research conclude the need for regulatory synchronization through the establishment of technical guidelines for handling TPPO-specific electronic evidence to provide a solid legal foundation for law enforcement agencies. This step is crucial to overcome cross-border jurisdictional obstacles and to ensure substantive justice and comprehensive protection of victims' rights in the digital era.

Sabrina Rizqi Amelia; Made Suandika; Surtiningsih Surtiningsih

Jurnal Ilmu Kesehatan dan Gizi 2026 Pusat Riset dan Inovasi Nasional

Laparotomy is a major surgical procedure associated with a high risk of acute postoperative pain. According to Gan (2017), if pain is not properly managed, it can progress to chronic pain. (Toro et al., 2018) reported that severe pain on the first postoperative day is still commonly found in laparotomy patients, while (Small & Laycock, 2020) indicated that moderate to severe pain within the first 24 hours following major surgery remains a significant clinical issue. This study aims to evaluate the effectiveness of pharmacological pain management following laparotomy under general anesthesia, specifically to identify the types of opioid analgesics used, analyze their effectiveness in reducing pain intensity, identify side effects, and examine administration techniques and routes. This study employed a Systematic Literature Review (SLR) method following the PRISMA guidelines. Literature searches were conducted in the PubMed, ScienceDirect, and SpringerLink databases covering the years 2015–2026. The included studies comprised randomized controlled trials (RCTs), cohort studies, and retrospective studies addressing opioid pharmacological pain management in adult patients following laparotomy under general anesthesia. Study quality assessment was performed using the Joanna Briggs Institute (JBI) instrument. A total of 11 studies met the inclusion criteria. The results of the systematic literature review indicate that opioids are effective in reducing postoperative pain following laparotomy under general anesthesia. The most commonly used opioids are morphine, fentanyl, and oxycodone. Of all the opioids reviewed, oxycodone provided the best pain control, while intrathecal morphine was most effective in reducing the need for supplemental opioids during the early postoperative period. Other opioids, such as extended-release dinalbuphine sebacate and tegileridine, are also effective, but the number of studies is still limited. The most common side effects are nausea, vomiting, pruritus, sedation, and dizziness. Pharmacological pain management using opioids is effective in reducing the intensity of postoperative pain following laparotomy under general anesthesia. Morphine, fentanyl, and oxycodone are the most commonly used opioids. Oxycodone and intrathecal morphine have shown good results in improving pain control and reducing the need for supplemental opioids. The selection of opioid type, dosage, and administration technique must be tailored to the patient’s clinical condition to achieve optimal analgesia with minimal side effects.