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John Massie; Yohanes Nduru; Herbin Simanjuntak

Proceeding of The International Conference on Religious Education and Cross - Cultural Understanding 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The crisis of authority in global culture is a complex phenomenon reflecting a fundamental shift in how humans understand truth, values, and the sources of legitimacy of knowledge. This research focuses on the dynamics of epistemological change in global society influenced by digital technology, cultural relativism, and value pluralism. The main issue studied is how this crisis of authority influences the construction of truth and value systems in contemporary society, as well as its implications for social and spiritual life. The aim of this research is to develop an interdisciplinary analysis that integrates perspectives from philosophy, sociology, theology, and media studies in understanding this phenomenon. The method used is a qualitative approach based on systematic literature studies with a critical analysis of recent academic sources. The main findings indicate that the crisis of authority is characterized not only by the weakening of traditional institutions but also by the emergence of "alternative authorities" based on algorithms, public opinion, and subjective experience. This results in the fragmentation of truth, the relativization of values, and a crisis of epistemological legitimacy. The synthesis of this research confirms that the reconstruction of authority requires an integrative approach that combines rationality, ethics, and spiritual dimensions. In conclusion, the crisis of authority in global culture is not merely a challenge, but rather an opportunity to build a new epistemological paradigm that is more holistic, reflective, and rooted in transcendent values.  

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%.

Cindy Amelia Putri; Ahmad Arie Albani; Mu'alimin Mu'alimin

Jurnal Publikasi Ilmu Psikologi. 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

Leadership in educational management has a strategic role in determining the success of educational implementation. This study aims to examine the integrative paradigm between psychology and leadership in educational management, focusing on the psychological dimensions of educational leadership. This research employs a qualitative approach using a systematic literature review method. Data were collected from scientific articles published between 2020 and 2026 through Google Scholar using Publish or Perish. The findings indicate that the integration of psychological perspectives into leadership significantly enhances organizational effectiveness, particularly in fostering work motivation, strengthening interpersonal communication, and improving adaptive decision-making. Furthermore, psychological approaches contribute to conflict management and the development of a positive organizational climate. The study also highlights that leadership effectiveness is strongly influenced by psychological characteristics such as personality, emotional intelligence, and empathy. Therefore, integrating psychology into leadership serves as a strategic foundation for advancing educational management and improving human resource performance sustainably.

Chessi Adeliya Simatupang; Dinda Syufradian Putra; Azira Novia Rizal

WISSEN : Jurnal Ilmu Sosial dan Humaniora 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This research is motivated by the complex problems of street children, vagrants, and beggars in Jambi City, which are influenced by poverty, urbanization, and weak social protection. This phenomenon not only impacts public order but also reflects the suboptimal social welfare system at the regional level. Although local governments have implemented various policies through social order and rehabilitation approaches, their effectiveness still faces various structural and cultural challenges. This study uses Bryson's Policy Implementation Mapping theoretical framework, which includes indicators of interests, resources, channels, potential participation, level of influence, implications, and actions as the main analysis. The research approach used is a qualitative case study design to understand the dynamics of policy implementation in depth. Data collection techniques were carried out through in-depth interviews, participant observation, and documentation, with informants selected using purposive sampling until data saturation was achieved. The results show that policy implementation mapping has been carried out through collaboration between the Social Service and the Public Order Agency (Satpol PP) with a structured preventive, repressive, and rehabilitative approach. However, implementation has not been optimal due to limited rehabilitation facilities, lack of coordination between agencies, low community participation, and high mobility of beggars from outside the region. Furthermore, there is a gap between high administrative achievements and the reality on the ground, which still shows a high rate of returning to the streets. This study concludes that mapping policy implementation requires a more holistic, sustainable approach based on economic empowerment and strengthened cross-sectoral coordination to address this social issue more effectively and effectively.

Radius Simanjuntak; Rusdi Fatolosa Zebua; Geto Geto

Proceeding of The International Conference on Religious Education and Cross - Cultural Understanding 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This article examines the role of Christian theology in dealing with pluralism and secularism in the era of globalization. The era of globalization is marked by an increasing plurality of religions, cultures, and various perspectives on life that in many ways are moving away from a theocentric perspective. In that context, Christian theology is faced with the responsibility to be present as a reflective and transformative force that carries messages of peace, truth, and certainty of faith. This research aims to explore the role of Christian theology in an increasingly pluralistic society and influenced by the currents of secularism that have the potential to erode the values of faith. The method used is a literature study by analyzing various literature related to the concept of Christian theology, the impact of secularism on the life of faith, and various relevant theological responses in dealing with these challenges. The results of the study show that inclusive theological education, a conciliatory approach in interreligious relations, a holistic transformation of church life, and the active participation of the church in social service are concrete forms of the contribution of Christianity in a pluralistic society. Through this approach, Christian theology functions not only as a doctrinal framework, but also as a praxis that presents the values of the Kingdom of God in social life.  

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.

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.

Wa Tina; Hartati Bahar; Fifi Nirmala G

Inovasi Kesehatan Global 2026 Lembaga Pengembangan Kinerja Dosen

Stunting is a condition of growth failure in toddlers due to chronic malnutrition characterized by height below the age standard. This study aims to analyze the dietary patterns of stunted toddlers in the Parigi Community Health Center, Muna Regency, in 2025. The study used a qualitative approach with a phenomenological design. Informants consisted of mothers who had stunted toddlers as key informants and Posyandu cadres as supporting informants selected by purposive sampling. Data collection was carried out through in-depth interviews, observation, and documentation, then analyzed through the stages of data reduction, data presentation, and drawing conclusions with triangulation validity tests. The results showed that feeding practices for stunted toddlers were still not in accordance with recommendations. All informants had carried out Early Initiation of Breastfeeding (IMD), but exclusive breastfeeding was not optimal due to the perception of insufficient breast milk. Complementary breastfeeding (MP-ASI) tended to be given before the age of 6 months, influenced by the assumption that babies were hungry when they cried and cultural habits. The frequency of toddler meals was irregular, the type of food was dominated by porridge, and food variety was still limited. Consumption of animal side dishes, vegetables, and fruit was also not routinely provided. In conclusion, the dietary patterns of stunted toddlers in the study area do not meet the principles of balanced nutrition and are still influenced by family knowledge and habits. Therefore, increased education for mothers and families regarding appropriate feeding practices is needed to support optimal toddler growth and development.

Sady, Ignatius Raynaldo; Dekrita, Yosefina Andia; Dimas Realino

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

This study aims to analyze the influence of Perceived Value and product quality on customer satisfaction at Es Kristal Frostiq in Maumere. This study employs an explanatory quantitative approach with 110 customers of Es Kristal Frostiq as respondents, selected using purposive sampling. Data were collected through questionnaires, interviews, observation, and documentation. Data analysis used multiple linear regression complemented by validity, reliability, classical assumption tests, and hypothesis testing (t-test and F-test) using SPSS software. The results indicate that Perceived Value and product quality have a positive and significant effect on customer satisfaction, both partially and simultaneously (F-test sig. = 0.000 < 0.05). The coefficient of determination (R²) of 0.659 shows that both variables explain 65.9% of the variation in customer satisfaction. These findings imply that improving perceived value and product quality are key factors in strengthening customer satisfaction and the competitiveness of Es Kristal Frostiq in Maumere.

Julia Lambe; Hartati Bahar; Agnes Mersatika Hartoyo

Inovasi Kesehatan Global 2026 Lembaga Pengembangan Kinerja Dosen

 The Ministry of Health and the Coordinating Ministry for Human Development and Culture indicate that 41% of students experience hunger, which has an impact on the decline in the quality of education. The Free Nutritional Meals (MBG) policy is present as a strategy oriented towards more inclusive and sustainable education. The purpose of this study is to determine the Free Nutritional Meals (MBG) program policy based on Maslow's Hierarchy of Needs Theory at SD Negeri 2 Kendari, Southeast Sulawesi in 2025. This study is a qualitative study with a phenomenological approach. Informants in this study numbered 10 people, namely 3 key informants and 7 supporting informants selected using a purposive sampling technique. Data analysis was carried out through data reduction, data presentation, and drawing conclusions. The results of the study on students' physiological needs show variations in the level of students' satiety. Students' need for safety shows students are calmer and more focused, although there are still variations in perceptions among some students and parents. The need for socialization shows that the MBG program encourages communication, as well as the formation of attitudes of mutual assistance and mutual cooperation. The need for appreciation shows equal conditions regardless of economic background. The need for self-actualization shows increased participation, discipline, and responsibility, although influenced by individual character. It can be concluded that the MBG program has been able to fulfill the physiological, security, socialization, appreciation and self-actualization needs of students, although some needs are influenced by individual character.

Puji Lestari; Rispantyo Rispantyo

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

This study aims to examine the role of financial literacy, risk perception, and financial attitudes in influencing investment decisions of accounting students at private universities in Surakarta. A quantitative approach was applied by distributing online questionnaires to 88 respondents selected through purposive sampling. The collected data were analyzed using several statistical procedures, including validity and reliability testing, followed by classical assumption tests and multiple linear regression analysis to examine the relationships between variables. The findings reveal that financial literacy does not play a significant role in shaping students’ investment decisions. In contrast, risk perception and financial attitude demonstrate a positive and significant influence. These results suggest that students tend to rely more on their understanding of potential risks and their financial behavior when making investment decisions, rather than solely on their level of financial knowledge

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.

Hartono, Aini Diana Qisthy; Mudjijah, Slamet

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

This study aimed to analyze the influence of capital structure, liquidity, activity, and dividend policy affect firm value in the food and baverage manufacturing sub-sector listed on the Indonesia Stock Exchange during 2022-2024. The research uses secondary data drawn from financial reports. From a population of 99 listed companies for the 2022-2024 period, purposive sampling yielded 19 companies as the study sample. A quantive approach was applied, using multiple linear regression for analysis. Data processing and analysis were conducted with Microsoft Excel 2022 and IBM SPSS version 27. The findings indicate the capital structure has a positive and statistically significant effect on firm value. While liquidity, activity, and dividend policy show no significant effect.  

Naga, Alexis Rikardus; Rangga, Yoseph Darius Purnama; Yosef Tonce

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

The objective of this research is to determine the influence of brand image and product quality on purchase decisions at Bata Store Maumere. The problem in this study is based on the fluctuation of shoe product sales at Bata Store Maumere during 2025, which indicates that consumer purchase decisions are influenced by several factors, particularly brand image and product quality. This research uses a quantitative research method with a descriptive and inferential statistical approach. Data collection techniques were carried out through observation, interviews, questionnaires, and documentation. The population in this study is all consumers of the Bata Store Maumere, while the research sample was determined using specific sampling techniques according to research needs. The data analysis techniques used include validitytests, reliability tests, classic assumption tests, multiple linear regression analysis, t-test, F-test, and the coefficient of determination. The results show that brand image has a positive and significant effect on purchase decisions. Product quality also has a positive and significant effect on purchase decisions. Simultaneously, brand image and product quality have a significant effect on consumer purchase decisions at Bata Store Maumere. Therefore, the better the brand image and product quality, the higher the consumer's purchase decision towards the offered products.

Raihan Muzaki; Deri Putra Liwando; Nana Apriana; Raisya Ratutiantri Pakusudewa

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study describes a comparative analysis of public financial systems in the ancient world, medieval Europe, and early Islam from a social justice perspective. The purpose of this study is to analyze the public financial systems of the ancient world, medieval Europe, and early Islam from a social justice perspective. The research method is qualitative. Data analysis was conducted using thematic analysis techniques through the stages of data reduction, data presentation, and conclusion drawing. The results of this study indicate that the ancient world had an administratively efficient financial system but was highly centered on the power of the ruler, resulting in high social inequality. In medieval Europe, the financial system was influenced by feudalism and religious values, but was fragmented and dependent on the elite, resulting in an unequal distribution of wealth. Meanwhile, early Islam presented a more structured financial system through the Baitul Mal (Financial Treasury) and instruments such as zakat, kharaj, and jizyah, oriented towards social justice and wealth redistribution. However, all three systems have their respective weaknesses, especially in aspects of implementation, accountability, and equity. This study concludes that social justice in the public financial system requires the integration of institutional efficiency, ethical values, and strong redistribution mechanisms.

Mely Hantari; Azriel Dani Danuarta; Ahmad Surya Hadinata

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study describes the fluctuating exports and imports over the past five years, from 2020 to 2024, which also influenced fluctuations in Indonesia's foreign exchange reserves. The purpose of this study is to determine the effect of exports and imports on Indonesia's foreign exchange reserves from 2020 to 2024. The research method is quantitative using secondary data obtained from the Indonesian Central Bureau of Statistics. The population in this study was 5 years from 2020 to 2024. Data analysis used classical assumption tests consisting of normality tests, multicollinearity tests, and heteroscedasticity tests. In addition, hypothesis tests were also used, consisting of partial tests, simultaneous tests, and coefficient of determination tests. The results of this study indicate that the export variable has a negative effect on Indonesia's foreign exchange reserves from 2020 to 2024. The import variable has a positive effect on Indonesia's foreign exchange reserves from 2020 to 2024. Export and import variables do not simultaneously affect Indonesia's foreign exchange reserves from 2020 to 2024. The implication of this research is that the government needs to manage export and import policies more effectively, as they do not always have the theoretical impact on foreign exchange reserves. Improvements in export quality and import controls are needed, as well as consideration of other factors such as foreign investment and economic policies to maintain the stability of foreign exchange reserves.

Mohamad Djasuli; Siti Yunia Amalia; Dilla Rachma Ayu; Firdaushil Hasanah

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

This study aims to analyze the regulatory characteristics of the Regulation of the Minister of Home Affairs Number 77 of 2020 as a technical guideline for regional financial management, particularly in examining the tension between its normative nature and mandatory provisions, as well as their implications for regional financial governance. The research employs a normative juridical approach, utilizing both statute and conceptual approaches, complemented by a critical analysis of the regulation’s implementation. The findings indicate that, formally, Regulation No. 77 of 2020 is normative in nature as a guideline; however, in practice, it contains numerous mandatory provisions that bind local governments. These mandatory elements have been shown to enhance accountability and transparency through the standardization of procedures, reporting obligations, and strict supervisory mechanisms. On the other hand, the dominance of detailed rules tends to create policy rigidity, increase administrative burdens, and reduce the flexibility and discretion of local governments in adapting policies to local needs. Furthermore, the study identifies a phenomenon of formalistic or ritualistic compliance, which risks producing symbolic accountability without improving the quality of public services. The effectiveness of the regulation’s implementation is also influenced by disparities in human resource capacity, information systems, and regional fiscal capabilities. Therefore, a balance between mandatory approaches and normative flexibility is necessary to ensure that regional financial governance operates effectively, adaptively, and in accordance with the principles of good governance.

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.

Vania Eka Puspita; Sonja Andarini

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

This study aims to analyze the influence of coworker social support and interpersonal communication on job satisfaction among employees at Dot Max Coffee and Eatery in Madiun City. This study employs a quantitative method, using a questionnaire distributed to employees as respondents for data collection. The data obtained were then analyzed using multiple linear regression analysis with the assistance of SPSS software. The results indicate that coworker social support and interpersonal communication fall into the “good” category based on respondents’ perceptions. Partially, coworker social support has a positive and significant effect on employee job satisfaction. Similarly, interpersonal communication also has a positive and significant effect on job satisfaction. Simultaneously, both variables were found to have a positive and significant effect on the job satisfaction of employees at Dot Max Coffee and Eatery in Madiun City. Furthermore, the results indicate that the model used has excellent explanatory power regarding variations in employee job satisfaction. This suggests that coworker support and interpersonal communication are key factors that can enhance job satisfaction. The stronger the social relationships and communication within the workplace, the higher the level of employee job satisfaction.

Flora Amalia Putri A.N.I; Hamidah Alsyach; Maria Meutia; Enny Diah Astuti

Jurnal Mahasiswa Kreatif 2026 International Forum of Researchers and Lecturers

This study aims to analyze the influence of the TikTok application on changes in the lifestyles of teenage girls in the digital age. TikTok, as one of the most popular social media platforms among the younger generation, plays an important role in shaping the way they think, behave, and interact socially. This study uses a qualitative descriptive approach to describe the challenges faced in maintaining a positive lifestyle, as well as efforts to minimize its negative impacts. The results of the study show that TikTok has a dual impact: positively, this platform facilitates self-expression, creativity, and the development of interests; however, negatively, excessive use can trigger consumptive behavior, decreased self-confidence, and deviations from social and cultural values. Factors such as beauty trends, imitation of foreign cultures, and social pressure in the virtual world also influence the lifestyles of adolescent girls. To reduce these negative impacts, it is necessary to improve digital literacy, parental supervision, and education on social media ethics in schools. With a wise approach, TikTok can be used as a positive tool in building the character, creativity, and self-confidence of adolescent girls in the digital age.