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Apriska Cahya Luvita; Ayu Puspita Sari; Elok Heniwati

Jurnal Kendali Akuntansi 2025 International Forum of Researchers and Lecturers

Good Corporate Governance (GCG) is a form of decision by placing the company to be more organized and structured, according on the principles of transparency, independence, responsibility, accountability, also fairness. This study goal to determine the effect of professionalism, internal control systems, also internal audits on the implementation of GCG. This study uses a quantitative research type. The population comprised of 156 individuals is the personnel of the Administration & Commercial Division, Engineering Division, and Operational Division at PT Angkasa Pura Indonesia, Supadio Airport Branch, which are involved in the implementation of GCG. Utilizing the Slovin formula and data collection techniques, the sampling technique is purposive and non-probability, with a total of 115 respondents receiving questionnaires. Validity, reliability, classical assumption tests, multiple linear regression analysis, t-test, also coefficient of determination were used in this study to facilitate data processing, assisted by IBM SPSS version 25. The study findings indicate that professionalism, internal control systems, also internal audits on the implementation of GCG. Partially, the professionalism has a significant positive impact on the implementation of GCG, can be seen from the sig value 0.007 < 0.05, the internal control system has a significant positive impact on the implementation of GCG, can be seen from the sig value 0.000 < 0.05, and internal audit has a significant positive impact on the implementation of GCG, can be seen from the sig value 0.000 < 0.05.

Winda Winda; Vitriyan Espa; Sari Rusmita

Jurnal Kendali Akuntansi 2025 International Forum of Researchers and Lecturers

This study aims to analyze the role of company size as a moderator variable in the relationship between profitability and leverage and sales growth in manufacturing companies in the basic industry and chemical sectors listed on the Indonesia Stock Exchange (IDX) for the 2020–2023 period. The research method used is a quantitative approach with purposive sampling techniques, so that 56 sample data that meet the research criteria are obtained. Data analysis was carried out using Moderated Regression Analysis (MRA) with the help of SPSS software version 30. The results show that leverage does not have a significant effect on profitability, while sales growth is proven to have a significant effect on profitability. Furthermore, company size has not been shown to moderate the relationship between leverage and profitability, but it does play a significant role in moderating the relationship between sales growth and profitability. These findings support the Pecking Order theory, which emphasizes that companies with larger sizes tend to have wider access to funding so that they are able to strengthen the influence of sales growth on profitability. This research provides a theoretical contribution in enriching the literature on factors that affect profitability, as well as a practical contribution to company management in formulating more effective financial and growth strategies. Thus, the size of the company proves to be an important factor to consider in the analysis of financial performance, particularly in the context of the relationship between sales growth and profitability.

Safira Annisa Pratiwi Manik; Endang Asliana; Evi Yuniarti

Jurnal Kendali Akuntansi 2025 International Forum of Researchers and Lecturers

This study examines in depth the risk factors influencing financial statement fraud in the Indonesian banking sector by employing the Fraud Hexagon framework. This framework comprises six core elements—pressure, opportunity, rationalization, capability, arrogance, and collusion—each representing potential drivers of fraudulent behavior. The study also aims to assess whether institutional investor involvement can serve as a moderating factor capable of reducing the likelihood of fraud. The research uses secondary data derived from the annual reports of banks listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023. Logistic regression analysis is employed to examine the relationships between the Fraud Hexagon variables and financial statement fraud, as well as to test the moderating role of institutional ownership. The findings reveal that, among the six elements of the Fraud Hexagon, only auditor changes (representing rationalization) and political connections (representing collusion) have a significant effect on financial statement fraud. The other elements—pressure, opportunity, capability, and arrogance—do not show a significant impact. Furthermore, institutional investor involvement is found not to moderate the relationship between the Fraud Hexagon elements and financial statement fraud, indicating that external monitoring through institutional ownership remains ineffective in the context of Indonesian banking. These results underscore the importance of closer supervision of rationalization and collusion factors, as well as the need for stronger internal control mechanisms to prevent fraudulent financial reporting. The study’s findings are expected to provide valuable insights for regulators, banking management, and other stakeholders in their efforts to enhance fraud prevention measures in the financial sector.  

Evi Ni’matuzzakiyah

DIAGNOSA: Jurnal Ilmu Kesehatan dan Keperawatan 2025 International Forum of Researchers and Lecturers

Adolescence represents a critical developmental stage marked by biological, psychological, and social dynamics. Within the educational context, adolescents often face high academic demands that may trigger stress, academic burnout, and excessive use of social media. This study aims to examine the influence of academic burnout, stress level, and social media usage intensity on academic self-efficacy among students at SMK Negeri 2 Depok Sleman. A total of 72 respondents participated, and data were analyzed using linear regression with SPSS 25 for Windows. The results revealed a constant value of 74.539, a t-value of 4.375 (p = 0.000), an F-value of 0.657, and an R² of 0.028. These findings indicate that the three variables contribute only 2.8% to academic self-efficacy, while 97.2% is influenced by other factors beyond this study. It is concluded that academic burnout, stress level, and social media usage intensity do not have a significant simultaneous effect on adolescents’ academic self-efficacy.

Nabila Raudatun Nisya; Syukriadi Syukriadi; Nurul Amna

DIAGNOSA: Jurnal Ilmu Kesehatan dan Keperawatan 2025 International Forum of Researchers and Lecturers

The early childhood period, commonly referred to as the Golden Age, is considered the most critical stage of development, during which rapid advancement in various domains, including language ability, is observed. This study examined how parental communication patterns influence the language development of children in Gla Meunasah Baro Village. Krueng Barona Jaya Subdistrict, Aceh Besar District. An analytic quantitative method was applied, using a cross-sectional design. The study involved a total of 115 parents, and the researcher selected 89 respondents as the sample using purposive sampling. The researcher collected data through questionnaires measured on an ordinal scale and then analyzed the information using univariate and bivariate techniques, including the Chi-Square test. The analysis showed that most respondents, consisting of 85 parents (95.5%), applied good communication patterns, while 3 respondents (3.4%) were classified as moderate, and 1 respondent (1.15%) as poor. In addition, 84 children (94.4%) were identified as not being at risk of language delay, while 5 children (5.6%) were considered potentially at risk. Bivariate analysis revealed a significant relationship between parental communication patterns and early childhood language development, as indicated by a ρ value of 0.015 (< α = 0.05). It is suggested that communication with children be carried out in an open, attentive, and reciprocal manner so that their language development can be maximally supported and the risk of delays minimized.

Rilliana Aisyah Rahman; Adelia Nor Syalsabila; Vitran Aldrisch Anggalo; Asjad Suwardana

Doktrin: Jurnal Dunia Ilmu Hukum dan Politik 2025 International Forum of Researchers and Lecturers

Eradicating terrorism has become a top priority for the Indonesian government in maintaining security and peace in this country. However, these efforts are faced with complex legal challenges. This journal evaluates these challenges and formulates future prospects. Legal challenges include legislative aspects, law implementation, law enforcement, and human rights protection. One of the main challenges is the balance between the need for national security and the protection of human rights. Coordination between law enforcement, intelligence and other related agencies is also a challenge. The Indonesian government's efforts to overcome these challenges involve the establishment of special institutions and mechanisms, training of law enforcement personnel, as well as international cooperation in intelligence exchange and law enforcement. The research method uses a qualitative approach with a literature review of related information sources. Through descriptive analysis, this research explores legal regulations, policies and field practices related to eradicating terrorism in Indonesia. Evaluation of the efforts that have been made includes strengthening anti-terrorism laws, establishing special institutions and units, as well as international cooperation.

Emaeve Nur Berliantari; Aslihatin Zuliana; Ika Yanuar; Irwan Triadi

Doktrin: Jurnal Dunia Ilmu Hukum dan Politik 2025 International Forum of Researchers and Lecturers

Hazardous and toxic waste (B3) is waste resulting from a production process, whether industrial or other business activities, where people who live there usually find or produce rubbish, waste water or other activities that are not managed properly, which will have an impact on creatures and the environment. around it, because its nature and concentration, whether directly or indirectly, can damage the environment and the health of living creatures around it. B3 waste is waste or waste whose nature and concentration contain toxic and dangerous substances so that it can directly or indirectly damage the environment, harm health and threaten the survival of humans and other organisms. B3 waste is not only produced from industrial activities but household activities can produce several types of waste. The method used is normative legal research by examining the governing laws and regulations. This research aims to determine the relationship between positive legal regulations and the problem of B3 waste and how to deal with B3 waste so that the environment is maintained.    

Vina Tatyana Lianto; Adriana Grahani Firdausy; Maria Madalina

Doktrin: Jurnal Dunia Ilmu Hukum dan Politik 2025 International Forum of Researchers and Lecturers

Abstract. This research aims to determine the implementation of a Child Friendly District (KLA) in Magetan Regency. The implementation of the role of the Magetan Regency Government is to implement and carry out policies in implementing and developing a Child-Friendly Magetan Regency and knowing what factors are obstacles and drivers of the regional government's role in implementing a Child-Friendly Regency in Magetan Regency. This research was conducted using empirical or non-doctrinal law using primary data in the form of interviews with regional officials of Magetan Regency as well as the results of field observations conducted in Magetan Regency. Secondary data used in this research are legal materials in the form of articles, journals and other legal literature related to the research being discussed. The role of regional government in implementing KLA is an implementation of obligations that have been regulated in Government Regulation Number 12 of 2022 concerning the Implementation of Child Friendly Districts/Cities, and in its implementation the role of regional government is regulated directly in the policies governing Magetan Regency, this is specifically regulated in Magetan Regency Regional Regulation Number 1 of 20222 concerning the Implementation of a Child Friendly Regency.

Ratih Nor Aila; Istiyati Mahmudah; Siti Romlah

Jurnal Pengabdian dan Pembangunan Lokal 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to improve students' Qur'an reading skills through the Tilawati method at SDIT Al Qonita. The community service method used is Participatory Action Research (PAR) which consists of planning, action, observation, and reflection stages. The subjects of the activity are students who are taking part in the Qur'an reading learning in volume 2 which is divided based on reading ability. The mentoring is carried out through classical learning, reading, explanation of tajweed, and strengthening the rhythm of reading. The results of the activity show that students are enthusiastic about participating in learning, actively imitating reading, and experiencing increased abilities even though they still have difficulties with certain letters. In addition, this mentoring also strengthens the capacity of teachers to continue the Tilawati practice continuously, so that the Tilawati method is proven effective in creating a pleasant learning atmosphere while getting students used to reading according to the rules of tajweed.

Akhmad Khanif Berliana; Farlin Rosyad; Ely Mulyati

Jurnal Riset Rumpun Ilmu Teknik 2025 Pusat riset dan Inovasi Nasional

The increasing number of employees and vehicles at the Head Office of PT Bukit Asam Tbk Tanjung Enim has created a growing demand for adequate parking facilities. Limited parking space tends to encourage the use of on-street parking, which may lead to traffic congestion and reduce the comfort of the office environment. This study aims to analyze parking capacity and provide optimal management recommendations. The research was conducted through a preliminary survey, literature review, collection of primary and secondary data, and descriptive analysis to determine the parking space requirements for each type of vehicle. The results show that the maximum parking duration for cars and motorcycles is 440 minutes, with peak volumes of 142 vehicles/hour for cars and 124 vehicles/hour for motorcycles at 06.00–06.59. The parking index reached 96.52% for cars and 73.33% for motorcycles. The available static capacity is 115 SRP for cars and 210 SRP for motorcycles, while the ideal parking space requirement is 122 SRP for cars and 151 SRP for motorcycles. In conclusion, the current parking capacity is sufficient for motorcycles but insufficient for cars. Therefore, optimization of parking patterns, such as adjusting the parking angle to 90°, is necessary to increase capacity and improve convenience for all employees.

Vicky Adi Pratama; Ferdy Niko Agustin; Ryo Al Fandi; Alya Hafizh Pabo; M. Fahmi Dimas Prayogi +1 more

JURNAL RISET RUMPUN ILMU HEWANI 2025 Pusat riset dan Inovasi Nasional

Field Work Practice (PKL) at Tambak Mina Bangkit Bersama (MIBAMA), Karangrejo, Banyuwangi, was conducted from June 26 to August 3, 2024, with the aim of understanding the process of growing Litopenaeus vannamei shrimp in HDPE ponds. Vaname shrimp farming involves pond preparation, seedling stocking, feed management, and water quality monitoring to optimize shrimp growth. Growth monitoring was carried out through sampling, resulting in an Average Daily Growth (ADG) value ranging from 0.41 to 0.71 grams per day. Water quality measurements showed that temperature, pH, and dissolved oxygen levels were still within safe ranges, although several parameters such as salinity, TDS, and ORP required special attention. Partial and total harvesting resulted in an accumulated production of 5.1 tons in this cycle. The use of HDPE ponds proved effective in maintaining the aquaculture environment and supporting production intensification. This study emphasizes the importance of proper water and feed quality management to enhance shrimp productivity and health, while also providing recommendations for continuous monitoring to address stress factors in shrimp during cultivation.

Sergius Lay; Tinambunan, Laurentius; Ndoa, Paulinus Kanisius; Marbun, Martina Rosmaulina; Br Ginting, Elisa

jurnal Riset Rumpun Agama dan Filsafat 2025 Pusat Riset dan Inovasi Nasional

This article is a literature review that examines Paul Ricoeur’s concept of narrative identity and its relevance to education. Ricoeur conceives human identity as a dynamic construction shaped through narrative, namely the reflective interpretation of life experiences within the dimensions of time, social relations, and self-awareness. In this framework, education is not merely understood as a means of knowledge transmission but also as a hermeneutical space where learners construct an understanding of themselves through experience, reflection, and dialogue. Narrative enables students to coherently connect the past, present, and future, while simultaneously cultivating character, responsibility, and empathy. This article highlights the importance of narrative-based learning strategies, such as case studies, autobiographical writing, analysis of literary and historical texts, and project-based learning. Through these approaches, students are encouraged to develop a reflective and ethical identity that is open to diversity. Thus, Ricoeur’s thought provides a strong philosophical foundation for building humanistic character education in which learners are positioned as subjects who grow and transform through their own life stories.

St. Adrianti

Jurnal Riset Rumpun Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

This quasi-experimental study aims to find out if playing traditional games like asingasing and dende can help young children in group B at TK Kemala Bhayangkari 06 Tallo improve their gross motor skills. We are testing the traditional games to see if they make a difference, and the main thing being studied is how well the children develop their gross motor skills. The study included all the children in group B, which had a total of 38 students. The sample was divided into two groups: group B1, which played the dende game and had 20 children, and group B2, which played the asingasing game and had 18 children. The researchers collected data using a checklist to observe the children. They also analyzed the data using descriptive and inferential methods. Result showed that playing traditional games like asingasing and dende helped children's gross motor development. The assessment showed that children who played the traditional games had average scores in the developing category, which was expected, and children who played the dende game even reached the very well-developed category.

Parera, Geby; Puspitawati Puspitawati

Jurnal Riset Rumpun Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

This research is entitled "The Role of Si'o in Nias Traditional Marriage in Marindal I Village, Patumbak District, Deli Sedang Regency". The purpose of this research is to describe the duties and roles carried out by a Si'o in a series of Nias traditional marriage processions in Marindal 1 Village, and to identify and analyze the obstacles or challenges faced by a Si'o in carrying out his duties in the Nias traditional marriage procession in Marindal 1 Village. The method used is descriptive qualitative with data collection techniques through observation, in-depth interviews, and documentation. The results of the study show that Si'o plays a central role as a traditional figure who is responsible for bridging communication between two families. Si'o is not just an ordinary spokesperson, but an official representative of the family, especially from the male side, who has full responsibility to convey intentions, organize the handover of traditional symbols, and ensure that all stages of the traditional procession run in an orderly, sacred, and in accordance with the rules that have been passed down from generation to generation. To ensure the continued role of the Si'o in the future, efforts to preserve traditional customs are needed through several key steps, such as involving the younger generation in every traditional ceremony and utilizing modern technology, such as video documentation and digital media. This research utilizes Max Weber's leadership theory, specifically traditional leadership styles. The role of the Si'o is a concrete form of authority derived from cultural legitimacy. This research aims to understand the dynamics of wedding traditions in Nias. By examining the role of the Si'o, this research provides new insights into how customs adapt to the modern context and their impact on cultural identity.

Landong Siringoringo; Yeghar Galed Laransedu; Razat Simarmata

Jurnal Riset Rumpun Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

Leadership is a very important aspect in various organizations, including church organizations. There are many leadership characteristics in the Bible that can serve as models for leadership in the church. This article is a literature review using a qualitative approach to the text of 1 Timothy 4:12, focusing on the leadership of a young person. Its purpose is to encourage students to understand and apply the leadership model mentioned in 1 Timothy 4:12. The method used is descriptive analysis of the text of 1 Timothy 4:12, in order to provide a clear picture and understanding of the principles of young leadership. In addition, the descriptive method is also used to assess students’ understanding of leadership principles based on the text, as well as the level of their application in life and ministry. In conclusion, students understand the leadership principles in 1 Timothy 4:12, especially the importance of being an example, where the quality of a young person’s character is not merely theoretical, but students are able to live it out.

Indah Rahma Wati; Yanladila Yeltas Putra

Jurnal Publikasi Ilmu Psikologi. 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

Family businesses are not only viewed as sources of economic profit but also as inheritances carrying historical and cultural values. This study focuses on the life meaning of the fourth-generation heir of Sate In Bur in Lima Puluh Kota Regency in continuing the family business that has existed for several decades. The purpose of this research is to explore the subjective meaning formed through the heir’s experiences in facing the challenges of maintaining a family enterprise. This study employs a qualitative method with a phenomenological approach to deeply understand the reality experienced by the subject. The research subject was selected purposively based on the criterion of being an active heir currently managing the business. Data were collected through in-depth interviews and documentation, then analyzed using the interactive model of Miles, Huberman, and Saldaña. The findings reveal five main themes: facing declining income due to market competition, expanding business reach through innovation and digital promotion, strengthening business continuity as a moral responsibility to the family, preserving culinary heritage and local culture, and improving product quality to maintain customer loyalty. These findings indicate that the heir’s life meaning is not solely oriented toward economic aspects but also encompasses family values, cultural identity, and social responsibility in sustaining the longevity of the family business.

Nurhijrah Ladiku; Nunung Suryana Jamin; Sulastya Ningsih

Jurnal Pendidikan Bahasa dan Anak Usia Dini 2025 Asosiasi Periset Bahasa Sastra Indonesia

This study was conducted at TK Negeri Lebiti, Togean District, Tojo Una-una Regency, Central Sulawesi, with the aim of determining the effect of the demonstration method on the social interaction skills of early childhood students. The background of this research is based on the importance of developing children’s social abilities from an early age through learning activities that involve direct participation and interaction. The main problem examined in this study is whether the demonstration method significantly influences the improvement of children’s social interaction skills. This research employed a quantitative approach with a quasi-experimental design. The sample consisted of two classes of children aged 4–6 years, comprising 12 children in the experimental class and 20 children in the control class, making a total of 32 participants. The experimental class was taught using the demonstration method, while the control class used conventional learning methods. Data were collected through observation and assessment of children’s social behaviors during learning activities. The collected data were analyzed using statistical techniques to test the research hypothesis. The findings are expected to provide empirical evidence regarding the effectiveness of the demonstration method in improving children’s social interaction skills within the context of early childhood education.

Fitri Natasha Dachi; Wilma Silalahi

Jurnal Ilmu Pertahanan, Politik dan Hukum Indonesia 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The amendment of the 1945 Constitution of Indonesia is a crucial legal and political mechanism within the dynamics of constitutional law. An amendment is understood as an adjustment of constitutional norms to remain relevant with changing times while preserving the state’s fundamental identity. Unlike a constitutional replacement, which is comprehensive and signifies the birth of a new constitutional order, amendments are partial and limited. Article 37 of the 1945 Constitution sets out strict procedures, including requirements for proposal, quorum, and substantive limitations that cannot be altered, namely the form of the Unitary State of the Republic of Indonesia. This mechanism prevents arbitrary changes and safeguards legal and political stability. The 1999–2002 amendments demonstrate that the Constitution can be improved without disrupting national continuity. Therefore, amendments are viewed as an evolutionary form of constitutional reform, while replacement signifies radical change. This analysis highlights that the amendment procedure of the 1945 Constitution is designed to balance the need for flexibility with constitutional stability in Indonesia.

Agil Raihan Majid; Aulia Wahyu Nur Saputri; Dinda Aulia Dwianjani; Jedidiah Donniar Yajnavido; Karin Nadia Kurniawan +5 more

Indonesia Bergerak : Jurnal Hasil Kegiatan Pengabdian Masyarakat 2025 Asosiasi Riset Ilmu Teknik Indonesia

The use of plastic as planting containers remains a serious environmental issue due to its non-biodegradable nature, which can contaminate soil and water. One solution is to utilize rice straw waste as a raw material for biodegradable pots. This innovation can reduce dependence on plastic pots while providing ecological and economic benefits. Rice straw-based pots offer several advantages, including easy decomposition in soil, enhancing soil fertility, and reducing pollution caused by straw burning. This study aims to utilize rice straw waste to produce environmentally friendly biodegradable pots as an alternative to plastic containers. The method employed is Participatory Action Research (PAR), emphasizing collaboration between students and teachers through hands-on learning. The activities include socialization, practical training on making rice straw pots, participatory evaluation, and the use of the pots as planting media. The results showed that 100% of participants successfully produced high-quality rice straw pots, with positive responses reflected in high satisfaction and increased understanding of recycling concepts. The rice straw pots decompose within 2–3 months, add organic matter to the soil, and create opportunities for a circular economy. The main challenge identified is the relatively short durability of the pots, requiring innovations using natural adhesives or material combinations to enhance resilience. These findings reinforce the potential of rice straw as a solution for agricultural waste management and community empowerment toward sustainable agriculture.

Hasugian, Masni; Rina Evianty

Jurnal Rumpun Ilmu Bahasa dan Pendidikan 2025 Asosiasi Periset Bahasa Sastra Indonesia

This study examines youth slang (Jugendsprache) in the film Into the Beat (2020) through semantic and morphological approaches. The background of the research is based on the phenomenon of youth language development, which is dynamic, creative, and rich in socio-cultural meaning, yet often difficult for foreign speakers to understand. Youth language is chosen as the object of study because it reflects identity, group solidarity, and the communicative creativity of young people, and frequently appears in media, particularly films. The theoretical framework refers to experts’ perspectives on the characteristics of youth language, including the use of Anglicisms, abbreviations, metaphorization, and the formation of neologisms. The research method applied is descriptive qualitative, with data sources taken from the dialogues and subtitles of the film Into the Beat. The analysis is carried out based on Helmut Henne’s theory of youth language characteristics. The results reveal that youth slang in the film functions not only as a means of communication but also as a medium of emotional expression, lifestyle, and identity construction among German adolescents. Vocabulary such as alter, bro, krass, cool, and scheiße demonstrates creativity in morphological processes, including abbreviation, prefixation, and borrowing from foreign languages. The study concludes that youth slang plays an essential role in shaping characters, inter-character relationships, and the authenticity of the storyline. Furthermore, youth language reflects the evolving cultural and social dynamics of adolescents. This research is expected to contribute to linguistic studies, particularly semantics, and to serve as a valuable resource in German language learning by expanding vocabulary and fostering an understanding of authentic communication patterns among German teenagers.