Publication Search

80,088 articles from 767 journals · 2,111 citations tracked

Showing 21-40 of 1,606

Analytics

Nababan, Christon; Simanjuntak, Joksan; Dini Situmorang; Reva Tessalonika; Stevan Bako +3 more

REDOMINATE : Jurnal Teologi dan Pendidikan Agama Kristiani 2026 Sekolah Tinggi Teologia Kerusso Indonesia

Penelitian ini bertujuan menganalisis peran pengasuh dalam mengembangkan spiritualitas anak di Panti Asuhan Elim HKBP Pematangsiantar melalui pendekatan attachment (kelekatan). Latar belakang masalah menunjukkan bahwa anak panti asuhan sering mengalami trauma, kesepian, dan krisis kepercayaan kepada Tuhan akibat ketidakhadiran orang tua kandung. Menggunakan metode penelitian kualitatif deskriptif dengan teknik observasi partisipatif, wawancara semi-terstruktur kepada pimpinan dan pengasuh, serta pendekatan halus kepada anak-anak, penelitian ini mendasarkan analisis pada teori attachment John Bowlby dan konsep spiritualitas anak. Hasil penelitian menunjukkan bahwa pengasuh berperan sebagai pengganti orang tua yang tidak hanya memenuhi kebutuhan fisik, tetapi juga membangun kelekatan emosional yang aman (secure base) melalui pembagian tugas kekeluargaan, kegiatan ibadah rutin (pagi dan malam), serta pendampingan personal. Tantangan terbesar terjadi pada masa adaptasi anak baru yang sering menunjukkan perilaku menangis, menyendiri, dan keraguan spiritual. Pendekatan holistik dan konsisten berbasis kasih agape terbukti efektif menumbuhkan rasa aman, kepercayaan diri, dan nilai religius anak. Penelitian ini menyimpulkan bahwa peran pengasuh sebagai figur kelekatan sangat fundamental dalam pembentukan spiritualitas anak panti asuhan.

Nababan, Christon; Siagian, Riris Johanna; Panjaitan, Key; Sihombing, Ridho; Bako, Stevan +1 more

REDOMINATE : Jurnal Teologi dan Pendidikan Agama Kristiani 2026 Sekolah Tinggi Teologia Kerusso Indonesia

Dualisme yang terjadi antara iman Kristen dan adat Batak sering sekali menjadi suatu hal yang digumulkan, khususnya bagi jemaat HKBP, terkait bagaimana kehidupan sehari-hari terkait kehidupan bergereja dan bermasyarakat. Penelitian ini bertujuan untuk menggali informasi tentang bagaimana sebenarnya dualisme tersebut dialami oleh jemaat HKBP Karang Bangun Resort Dame serta bagaimana pemimpin gereja menjadi jembatan bagi ketegangan yang terjadi antara aturan gereja dan tradisi adat. Dengan pendekatan yang kualitatif yakni studi pustaka dan wawancara yang mendalam terhadap empat narasumber yaitu: Jemaat, Sintua, Naposobulung/pemudi, dan pemimpin gereja/pendeta. Data ini kemudian dianalisis secara sistematis dengan teori otoritas antara Thomas F. O'Dea dan Max Weber, serta konsep Sahala yang dikaitkan dengan budaya Batak. Hasil menunjukkan bahwa dualisme yang terjadi tidak dianggap sebagai konflik di mana Gereja ditempatkan sebagai prioritas utama. Pemimpin gereja menerapkan tiga otoritas yang diungkapkan oleh Thomas F. O'Dea dan Max Weber, yaitu tradisional, kharismatik, dan legal-rasional , yang dalam tradisi atau budaya Batak seakan-akan perwujudan Sahala. Penelitian ini sendiri seakan-akan menawarkan kontribusi yang orisinal dengan menunjukkan keberhasilan pengelolaan dualisme adat dan Gereja tanpa sistem birokratis.

Jumi Romelah; Haekal Amirul Akbar; Hijriana Rahmah Amelia

jurnal Riset Rumpun Agama dan Filsafat 2026 Pusat Riset dan Inovasi Nasional

This study examines the concept of compassion-based education (rahmatan lil ‘alamin) from the perspective of Islamic educational philosophy and its relevance to bullying prevention in Islamic educational institutions. The study is motivated by the tendency of modern education to emphasize cognitive achievement while giving less attention to moral and affective development, resulting in the persistence of bullying behavior in educational settings. This study employs a qualitative approach using library research. Data were collected from the works of Muslim scholars, scientific journals, and relevant literature on Islamic education and analyzed through content analysis. The findings reveal that compassion-based education is built upon the integration of moral development, purification of the heart, and the cultivation of adab (proper conduct). These elements contribute to the development of empathy, social concern, and moral awareness among students. Therefore, compassion-based education (rahmatan lil ‘alamin) has strong relevance as a preventive approach to reducing bullying behavior and fostering a more humane and supportive educational environment in Islamic educational institutions.

Himawan Wicaksono; Eka Ardhianto

JURNAL PENELITIAN TEKNOLOGI INFORMASI DAN SAINS (JPTIS) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

Motor Vehicle Tax (PKB) is a key pillar of Regional Original Revenue (PAD) that supports development funding. However, seasonal fluctuations in payment realization create uncertainties in local budget planning. This study aims to address the limitations of the standard Random Forestalgorithm, which suffers from extreme prediction failures on time-series data due to its inability to capture temporal transitions between months. The proposed solution implements feature engineering using a Cyclical Encoding approach (Sine and Cosine transformations) and Lagged Variables. The dataset comprises historical records of motor vehicle tax potential and realization from January 2021 to November 2025. The baseline model evaluation without feature engineering yields highly inaccurate predictions with a Mean Absolute Percentage Error (MAPE) of 203.47% (accuracy of -103.47%). Conversely, after integrating Cyclical Encoding and Lagged Variables, the proposed model's performance improves drastically, achieving a MAPE of 14.40% (an accuracy rate of 85.60%), an MAE of 9,317 units, and an RMSE of 12,638 units. Feature Importance analysis confirms that the cyclically encoded month feature contributes the highest weight to the model's decisions with a score of 0.5031, followed by the potential feature at 0.1798. This study demonstrates that time-based feature engineering effectively optimizes Random Forestfor precise tax revenue forecasting.

Dede Amanda; Aswin Akbar

JURNAL RISET EKONOMI DAN AKUNTANSI (JREA) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study aims to analyze the effect of profitability and liquidity on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. The study was motivated by inconsistencies in previous research results regarding the influence of profitability and liquidity on firm value. Profitability was measured using Return on Assets (ROA), liquidity was measured using Current Ratio (CR), while firm value was measured using Price to Book Value (PBV). This research employed a quantitative approach using secondary data obtained from company financial statements. The sampling technique used purposive sampling with a total sample of 9 manufacturing companies during the research period. The data analysis methods included descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, coefficient of determination test (R²), partial test (t-test), and simultaneous test (F-test) using SPSS software. The results showed that company profitability tended to be stable although several companies experienced performance fluctuations, while liquidity levels showed considerable variation among companies. Based on the partial test results, profitability (ROA) did not have a significant effect on firm value with a significance value of 0.765 (>0.05), while liquidity (CR) had a significant negative effect on firm value with a significance value of 0.011 (<0.05). Simultaneously, profitability and liquidity had a significant effect on firm value with an F-test significance value of 0.020 (<0.05). The coefficient of determination (R²) value of 0.169 indicates that profitability and liquidity were able to explain 16.9% of the variation in firm value, while the remaining 83.1% was influenced by other factors outside the study. This research is expected to contribute to the development of financial management knowledge and serve as a consideration for investors and companies in decision-making.

Falah Faustabi Akbar; Esti Wulandari; Dika Ayu Safitri

Jurnal Riset Rumpun Ilmu Teknik 2026 Pusat riset dan Inovasi Nasional

Rapid population growth in Sidoarjo Regency has triggered massive land-use changes, resulting in increased surface runoff and reduced performance of the drainage system. This study aims to evaluate the hydraulic capacity of drainage channels in the Pondok Sidokare Indah Housing area against design flood discharges with return periods of 2, 5, and 10 years. The method used is a descriptive quantitative approach, involving hydrological analysis using maximum daily rainfall data from 2015–2025 and hydraulic modeling of the existing channel along 350 meters. The frequency analysis results indicate that the Log Pearson Type III distribution is the most suitable method based on statistical parameters and the Smirnov-Kolmogorov goodness-of-fit test. The calculation of design flood discharge using the rational method yields values of 0.749 m³/s (2-year), 1.003 m³/s (5-year), and 1.164 m³/s (10-year). Meanwhile, the maximum capacity of the existing channel ranges only between 0.534 m³/s and 0.733 m³/s. The comparison between hydrological load and channel capacity shows that all observation points (Sta 0+000 to Sta 0+350) are in overflow condition, even for the lowest return period flood discharge. This condition confirms that the current channel dimensions are no longer adequate and require normalization to mitigate annual flooding in the area.

Anik Maghfiroh; Itsnayni Itsnayni; Marselia Dewi Anggraeni; Varisa Berliana Al-Azhar; Nadine Fahira +1 more

Jurnal Pengembangan IPTeks Seni Kuliner, Tata Rias, dan Desain Mode 2026 Akademi Kesejahteraan Sosial Ibu Kartini Semarang

The development of social media, particularly TikTok, has played a significant role in shaping beauty trends and constructing ideal facial standards among young generations. The TikTok Beauty phenomenon not only provides diverse makeup references but also reinforces specific visual representations that influence perceptions of beauty. This study aims to examine the relationship between the TikTok Beauty phenomenon, the process of facial standardization, and its implications for the development of makeup techniques. A qualitative approach was employed through content analysis and literature review. Primary data were obtained from observations of popular TikTok videos under the hashtags #beautytrend, #makeup, and #tiktokbeauty, while secondary data were drawn from scholarly literature on beauty standards, social construction, and social media algorithms. The findings indicate that TikTok strengthens certain beauty standards such as fair skin, slim facial contours, and a flawless appearance which in turn influence techniques like complexion layering and visual manipulation. However, the platform also provides space for more inclusive and diverse beauty narratives. This study recommends enhancing aesthetic literacy to ensure that makeup practices prioritize diversity and the unique characteristics of each individual.

Yuma Akbar; Frencis Matheos Sarimolle; Dwi Swasono Rachmad; Muhammad Derry Oktaviandi

International Journal of Applied Mathematics and Computing 2026 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

This study aims to analyze public sentiment toward the hashtag #KaburAjaDulu, which has circulated widely on the social media platform X (formerly Twitter). The hashtag reflects the growing anxiety among the public, especially younger generations, regarding socio-political issues in Indonesia. The data were collected using web scraping techniques, focusing on user-generated tweets that contain the hashtag. A comprehensive text preprocessing phase was conducted to clean the raw data by removing irrelevant elements such as URLs, emojis, numbers, and punctuation. The research applies a hybrid classification approach using a combination of Support Vector Machine (SVM) and Random Forest algorithms to categorize sentiment into three classes: positive, negative, and neutral. The performance of the model was evaluated using metrics such as accuracy, precision, recall, and F1-score to determine the effectiveness of the classification. The study aims to demonstrate that combining algorithms can improve classification performance compared to using a single algorithm. This research contributes to the field of sentiment analysis and provides valuable insights for researchers, policymakers, and social observers in understanding public opinion trends in digital media.

Yuma Akbar; Sopan Adrianto; Rasiban Rasiban; Nadya Khairunnisa

International Journal of Applied Mathematics and Computing 2026 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

This study discusses a student concentration detection system using Convolutional Neural Network (CNN) with the MobileNetV2 architecture. The dataset was adapted from Classroom Student Behaviors and mapped into four concentration categories: highly focused, focused, less focused, and unfocused. The system was tested with a 720p webcam and produced real-time detection data. The evaluation results show an overall accuracy of 75.85%, with the highest precision achieved in the focused class (0.9859) and the highest recall in the highly focused (0.9739) and unfocused (0.9811) classes. The confusion matrix indicates that the focused class was detected most consistently, while highly focused and unfocused classes were often misclassified as focused, resulting in lower precision. In real-time testing, the system operated at an average of 7 FPS and worked optimally when students faced the camera directly with sufficient lighting, but its performance decreased significantly at face angles greater than 45°. User evaluation shows that 75% of students rated the detection results as accurate/very accurate with an average satisfaction score of 3.6 out of 5, and 75% felt assisted in recognizing their concentration level. From the teachers’ perspective, most stated that the results were consistent with classroom observations, and all expressed willingness to reuse the system.

Jefry Akbar Izul Haq; Mochamad Nurhadi; Reza Tianto; Mochamad Anang Karyawan

JURNAL RISET EKONOMI DAN AKUNTANSI (JREA) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study is driven by digital transformation and the rapid growth of financial technology, which have increased customer expectations and intensified competition in the banking industry, making customer loyalty more difficult to maintain. Therefore, relationship quality and customer intimacy are considered crucial in building trust as the foundation of customer loyalty. This study examines the effects of relationship quality and customer intimacy on customer loyalty, with trust as a mediating variable among commercial bank customers in Surabaya and its surrounding areas. A quantitative approach with an explanatory research design was employed, involving 150 respondents who were selected through purposive sampling. Data were collected through questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) implemented in SmartPLS 4.0. The results show that relationship quality and customer intimacy have positive and significant effects on both trust and customer loyalty, while trust also exerts a significant effect on customer loyalty. Furthermore, trust partially mediates the relationship between relationship quality and customer loyalty, but does not mediate the relationship between customer intimacy and customer loyalty. These findings suggest that customer loyalty is shaped through both a trust-based (cognitive) pathway and an emotional closeness pathway. Therefore, banks should strengthen relationship quality and enhance personalized services to foster stronger customer loyalty.

Putri Dwi Archningtia; Ardhiana Syifa Miftahul Jannah; Siti Nadiyah Khasanah; Elen Inderasari

This research is motivated by the shortcomings in the Indonesian Language Textbook for Grade X Published by the Ministry of Education, Culture, Research, and Technology, Revised Edition 2023, in the form of inconsistent material presentation patterns, imbalance in linguistic and literary aspects, and unequal distribution of materials. This research study aims to assess the content suitability of the Indonesian Language Textbook for Grade X Published by the Ministry of Education, Culture, Research, and Technology, Revised Edition 2023. The method applied in this research is content analysis. The findings of this study indicate that chapters I to VI in the book have met or fulfilled the five indicators of content suitability according to Hartono (2016), although chapter IV is less suitable for the depth and breadth of material indicators because it does not include material on the structure of poetry. However, overall, this textbook is very suitable for use as a primary reference book in learning Indonesian. Thus, this study can be an evaluation material for textbook writers to complement the shortcomings in the next edition of new Indonesian language books.

Ridha Handayani; Asep Kurnia Saputra; Edison Bonartua Hutapea

This study analyzes the formation of a digital brand community through Persib Bandung fan interactions on social media. The research aims to examine how content distribution, message functions, and engagement patterns contribute to the construction of collective identity and digital rituals among supporters. Using a qualitative-interpretative content analysis supported by quantitative descriptive data, this study analyzes 418 posts published on Persib Bandung's official Instagram, TikTok, Facebook, X/Twitter, and YouTube accounts from November 27 to December 10, 2025. The findings reveal that Persib Bandung generated 29,543,663 total interactions, with Instagram and TikTok emerging as the most affective platforms for engagement. Non-match content (41.4%) and emotional or motivational messages (40.2%) dominate communication. Despite high public engagement, no evidence of two-way talkback from the official account was found, indicating a predominantly one-way communication model. The study concludes that Bobotoh function as a digital brand community characterized by collective identity, digital rituals, loyalty, symbolic ownership, and co-creation of brand meaning through measurable public interactions. This research contributes to the understanding of sports communication and digital brand communities in emerging football markets.

Nulmunir, Lukman; Mulyaningsih; Zaenal Mutaqin, Aip; Akbar, Gugun Geusan

Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik) 2026 LPPM Universitas 17 Agustus 1945 Semarang

This study aims to examine the implementation of Continuous Improvement (CI) within the Plan–Do–Check–Act (PDCA) framework at the village government level, focusing on governance, community engagement, and livelihood sustainability. The study employed a qualitative approach with an interpretive case study strategy, through document review and in-depth interviews. The results indicate that CI practices at the village level are contextual and adaptive, and most closely align with the incremental (Kaizen) approach that emphasizes incremental improvement, community participation, and continuous learning. The PDCA cycle serves as a reflective mechanism that allows village governments and communities to adjust policies and programs based on empirical evaluation and social feedback. Theoretically, these findings extend the study of CI in the local public sector by emphasizing its relevance to village governance. Practically, this study demonstrates that strengthening documentation, data-driven evaluation, and human resource capacity are key to CI sustainability at the village level.

Seni Kamalia Rizki Fathullah

Jurnal Hukum dan Sosial Politik 2026 International Forum of Researchers and Lecturers

Regulatory overlap between the Electronic Information and Transactions Law, the Pornography Law, and the Sexual Violence Crimes Law in the handling of online gender-based violence (KBGO) in Indonesia creates a conflict of norms that results in double victimization. This normative legal study aims to identify the concrete forms of victim sacrifice resulting from overlapping regulations and to critique the inability of conflict-resolution mechanisms to address these conflicts through the principle of lex specialis systematica from a substantive justice perspective. The findings reveal four forms of victim sacrifice: victim criminalization, the length of the judicial process, inconsistencies in court rulings, and the failure to fulfill the right to restitution and the right to be forgotten. This study also concludes that the lex specialis systematis principle is inadequate because its dogmatic approach disregards the interests of victims, requires time and expertise that ordinary victims lack, and is not consistently applied in courts. This study recommends a paradigm shift from a dogmatic approach to a victim-centered approach.

Susanto, Heri; Supriadi, Dedi; Wulandari, Hikmayanti

Komunitas: Hasil Kegiatan Pengabdian Masyarakat Indonesia 2026 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

Guru di sekolah dasar Tahfidz sering kali menghadapi tantangan besar dalam mengintegrasikan pengajaran Al-Qur’an dengan kemampuan pedagogik modern yang mendukung pembelajaran aktif. Kegiatan Pengabdian kepada Masyarakat (PKM) ini bertujuan untuk meningkatkan kompetensi pedagogik dan profesional para guru di SD Tahfidz Ibnu Umar Karawang melalui pelatihan metode pengajaran yang bermakna dan inovatif. Permasalahan utama yang ditemukan di mitra sasaran adalah keterbatasan guru dalam menerapkan pendekatan PAIKEM serta kesulitan dalam menyusun perangkat ajar yang adaptif terhadap prinsip Kurikulum Merdeka. Metode yang digunakan dalam kegiatan ini adalah kombinasi ceramah interaktif, workshop penyusunan modul/RPP, dan praktik langsung melalui sesi microteaching. Pelatihan dilaksanakan dalam tiga sesi utama: (1) pemahaman karakteristik peserta didik usia 7–12 tahun berdasarkan aspek kognitif, sosial-emosional, dan psikomotorik; (2) desain pembelajaran bermakna (meaningful learning); serta (3) strategi pembelajaran aktif seperti Problem-Based Learning (PBL), Discovery Learning, dan pembelajaran kooperatif. Hasil kegiatan menunjukkan adanya peningkatan pemahaman 15 guru peserta dalam menciptakan lingkungan belajar yang berpusat pada siswa (student-centered) serta kemampuan mengintegrasikan teknologi pembelajaran modern (IPTEKS) seperti Canva dan media interaktif dalam proses KBM. Luaran dari program ini mencakup modul pelatihan pedagogik, publikasi artikel ilmiah, dan video diseminasi hasil implementasi metode pembelajaran.

Komang Trisna Handayani

Jurnal Hukum, Administrasi Publik dan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Tourism in Bali, as the backbone of the regional economy, absorbs more than 50% of the workforce and gives rise to complex labor dynamics. Although Law No. 13 of 2003 on Manpower and Law No. 21 of 2000 on Trade Unions guarantee worker protection and freedom of association, the reality on the ground is still marked by the misuse of fixed-term employment contracts (PKWT), violations of outsourcing regulations, and both structural and cultural barriers to union formation. This article employs a normative juridical approach, using statute, conceptual, and case-based methods to analyze the regulatory framework and the responses of workers, employers, and government actors in addressing industrial relations disputes within Bali’s tourism sector. The findings reveal a significant gap between written legal norms and actual practice: repeated extensions of PKWT, outsourcing of core tasks such animal caretaking, union-busting through dismissal of union members, and weak law enforcement at regional level. Trade unions play a role in mediation and advocacy, but their performance is hindered by employer intimidation, low legal literacy among workers, and limited institutional support. Bridging this gap requires strict oversight, legal education for workers, as well as the strengthening of union capacity and the authority of local governments.

Nur Wahdatunnisa; Eva Hany Fanida; Melda Fadiyah Hidayat

JURNAL WILAYAH, KOTA DAN LINGKUNGAN BERKELANJUTAN 2026 Fakultas Teknik Universitas Cenderawasih

This study aims to analyze the budgeting activities of the Surabaya City Women's Empowerment, Child Protection, and Population Control and Family Planning Agency (DP3A-PPKB) in supporting stunting reduction, while evaluating policy effectiveness, efficiency, responsiveness, and accuracy through William N. Dunn's evaluation framework. A qualitative case study design was utilized, supported by document analysis of planning records, budget realizations, and stunting prevalence data from 2019–2024. Findings reveal that DP3A's budget allocation aligns with the regional development plan and facilitates family-based sensitive interventions. Despite the first-quarter 2025 realization reaching only 9.5% of the total IDR 58.3 billion, strategic programs persisted through cross-sectoral collaboration and adaptive implementation strategies involving multiple stakeholders. The study concludes that DP3A's contributions are indirect, contingent on inter-organizational synergy among regional apparatus units (OPD). Ultimately, stunting reduction success hinges not on budget magnitude alone, but on systemic integration, policy coordination, and sustained collaborative governance across sectors. These findings emphasize the importance of strengthening institutional networks to improve program effectiveness and long-term nutritional outcomes for children.

Ramdani, Cepi; Athoriq, Alif Yasir; Wijaya, I Gusti Made Kresna; Ramdani, Cepi; Athoriq, Alif Yasir +1 more

JUISI : Jurnal Ilmiah Sistem Informasi 2026 LPPM Universitas Sains dan Teknologi Komputer

Kesadaran dan kepedulian masyarakat terhadap lingkungan telah mendorong munculnya berbagai inisiatif pengelolaan sampah berbasis komunitas, salah satunya melalui mekanisme bank sampah. Namun pada praktiknya, banyak bank sampah masih mengandalkan pencatatan manual yang berpotensi menimbulkan kesalahan pencatatan, duplikasi data, keterlambatan pelaporan, dan kesulitan pelacakan transaksi. Penelitian ini bertujuan untuk mengembangkan sistem digital pengelolaan bank sampah berbasis mobile android dengan memanfaatkan Low-Code Development Platform (LCDP) sebagai pendekatan pengembangan yang efisien dan ekonomis. Hal ini sejalan dengan harapan pengelola bank sampah terkait penghematan biaya pengembangan, operasional, dan biaya perawatan sistem. Metode Prototyping digunakan sebagai model pengembangan sistem, dimana proses iterasi dilakukan berdasarkan umpan balik pengguna hingga sistem sesuai dengan kebutuhan operasional. Selama fase konstruksi, purwarupa yang dibangun mengalami dua tahap penyempurnaan sebagai hasil evaluasi pengguna terhadap perluasan fitur dan peningkatan fungsionalitas sistem. Evaluasi sistem dilakukan dengan menguji fungsionalitas setiap fitur menggunakan metode uji blackbox, melibatkan dua responden dengan perangkat yang berbeda. Hasil pengujian menunjukkan konsistensi hasil uji untuk setiap responden, seluruh fungsi sistem, termasuk pencatatan transaksi penukaran barang dan penarikan saldo, pengelolaan data peserta, autentikasi pengguna, serta pembatasan hak akses berjalan sesuai dengan perencanaan tanpa ditemui kendala fungsional. Pemanfaatan LCDP dengan metode prototyping memberikan kemudahan dan mempercepat proses pengembangan sistem serta memberikan fleksibilitas adaptasi dalam merespons perubahan maupun penambahan kebutuhan fungsionalitas sistem.

Akbarudin Akbarudin; Mohamad Safii

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the effect of Good Corporate Governance (GCG), Firm Size, and Sales Growth on Financial Performance at PT Ace Hardware Indonesia Tbk listed on the Indonesia Stock Exchange (IDX) during the 2015–2024 period. Good Corporate Governance (GCG) in this study is proxied by institutional ownership, financial performance is measured using Return on Assets (ROA), firm size is measured by the natural logarithm of total assets, and sales growth is measured using the sales growth ratio. This study employed a quantitative method with a descriptive approach. The data used were secondary data in the form of annual financial statements obtained from the official websites of the IDX and the company. Data analysis techniques included descriptive statistics, classical assumption tests, multiple and simple linear regression analysis, and hypothesis testing consisting of t-test, F-test, and coefficient of determination with the assistance of SPSS version 27 software. The results of the study indicate that partially, the Good Corporate Governance (GCG) variable has a t-value of -1.526 < t-table 2.447, meaning that it has no significant effect on financial performance. The firm size variable has a t-value of -2.857 > t-table 2.447, indicating a significant negative effect on the company’s financial performance. The sales growth variable has a t-value of 1.593 < t-table 2.447, meaning that it has no significant effect on financial performance. Simultaneously, Good Corporate Governance (GCG), firm size, and sales growth have a significant effect on financial performance, with an F-value of 13.023 > F-table 4.76 and a significance value of 0.005 < 0.05. This study is expected to provide consideration for management and investors in decision-making and serve as a reference for future research in related fields.

Febrian Rizky Akbar; Slamet Tri Wahyudi

Eksekusi: Jurnal Ilmu Hukum dan Administrasi Negara 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Asset recovery is a strategic instrument in law enforcement against corruption and money laundering crimes. However, the practice of concealing illicit wealth through nominee schemes, shell companies, and offshore jurisdictions demonstrates weaknesses in national legal regulations, particularly regarding the identification of beneficial ownership. This study aims to analyze the weaknesses in Indonesia’s asset recovery regulations and to formulate a reconstruction of regulations based on the principle of beneficial ownership in order to prevent the concealment of illicit wealth. The research employs a normative juridical method with statutory, conceptual, and comparative law approaches. The results indicate that the existing regulations remain administrative in nature and have not yet been integrated into the asset recovery regime. Therefore, legal reconstruction is required through strengthening obligations for beneficial ownership disclosure, integrating cross-agency databases, and regulating non-conviction based asset forfeiture mechanisms. This study offers a more progressive regulatory model to enhance the effectiveness of asset recovery and close loopholes for concealing illicit wealth.