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Titie Rachmiati Poetri; , Eko Prasetyo

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

Current business licensing governance in Indonesia exhibits an integration between the risk-based OSS-RBA System and halal certification. While OSS-RBA determines licensing based on business risk levels, halal certification emphasizes religious compliance, yet these frameworks operate in parallel without integration. A critical research gap exists because OSS-RBA does not incorporate ethical, moral, and spiritual risk factors core elements of halal certification. This study aims to analyze the urgency of integrating halal certification into OSS-RBA and formulate an ideal integration model. Using normative legal methods with statutory and conceptual approaches, data were collected through library research examining primary legal documents including Government Regulation Number 28 of 2025, Number 42 of 2024, the Halal Product Guarantee Law, and secondary literature on Maqashid Shariah. The study finds that the concept of halalan thayyiban has expanded through a progressive Maqashid Shariah paradigm, now encompassing environmental preservation and waste management obligations. The proposed integration model consists of an electronically integrated service system governed by "single submission with multi-institutional validation," producing three mechanisms: formal cooperation between BPJPH and the Ministry of Investment or OSS Institution; electronic data interoperability between OSS and SIHALAL systems; and coordinated supervision. Theoretically, this research unites spiritual values with ecological dimensions in the halal ecosystem. Practically, implementing an integrated system will foster a better business climate by simplifying procedure.

Dian Indrianto; Dwi Dewianawati; Erry Setiawan; Buyung Cahya Perdana; Adhis Helsa Aurellia

Journal of Management and Social Sciences (JIMAS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study examines the efficiency of financial ratios in assessing corporate performance across countries. Although financial ratios are widely used as concise indicators of profitability, liquidity, solvency, and market value, their interpretive accuracy may vary across institutional, regulatory, financial, and macroeconomic environments. The objective of this study is to conceptually evaluate whether financial ratios can function as universally comparable performance measures in heterogeneous cross-country settings. Using a qualitative literature-based method, this study synthesizes prior findings on financial ratio analysis, financial statement comparability, market efficiency, regulatory enforcement, and macroeconomic stability. The findings indicate that profitability, liquidity, solvency, and market-based ratios are context-dependent indicators rather than universally stable measures. Their efficiency is influenced by accounting standards, audit quality, leverage norms, tax systems, capital market maturity, and macroeconomic volatility. The study proposes a contextual framework for interpreting financial ratios according to their sensitivity to national conditions. The implication is that researchers, analysts, and investors should combine ratio analysis with institutional and macroeconomic diagnostics to reduce biased performance interpretation in cross-country corporate evaluation.

Rinaldi Bursan

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

Algorithmic technologies are widely used in contemporary marketing strategies due to the growth of the digital economy. Digital companies can evaluate consumer activity data in real time and provide highly personalized digital experiences thanks to artificial intelligence-based solutions, especially machine learning. In addition to examining how algorithmic governance and surveillance capitalism affect algorithmic personalization, this study looks into how these mechanisms affect consumer engagement, purchase intention, and perceptions of hyperreality within the digital market ecosystem. 356 active users of digital platforms, such as social media and e-commerce, were surveyed as part of this study's quantitative methodology. The links between the constructs in the suggested conceptual model were examined through data analysis using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that the development of algorithmic personalization systems is strongly influenced by data-driven capitalism practices and algorithmic governance. Additionally, it has been demonstrated that algorithmic personalization improves customers' sense of hyperreality and increases their interaction with digital platforms. Additionally, the study shows that the most powerful factor influencing purchase intention is consumer interaction. By combining viewpoints from technology, the political economics of data, and hyperreality theory into a thorough empirical framework, these findings add to the body of knowledge on digital marketing.

Sapitri, Junita Indah; Noor Tajuddin; Saraswati Exist

Manfish: Jurnal Ilmiah Perikanan dan Peternakan 2026 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

The fisheries sector plays an important role in Indonesia’s economy due to its abundant marine resources; however, unsustainable fishing activities have caused damage to marine ecosystems and a decline in biodiversity. To support sustainable fisheries management, the use of environmentally friendly fishing gear is essential. At the Tenau Coastal Fishing Port (PPP Tenau) in Kupang, East Nusa Tenggara, handline fishing is the most commonly used traditional fishing method among small-scale fishers because it is selective and causes minimal habitat disturbance. This study aims to analyze the environmental friendliness level of handline fishing gear based on the nine criteria of the Code of Conduct for Responsible Fisheries (CCRF) established by FAO in 1995, which include gear selectivity, habitat impact, fisher safety, catch quality, product safety, by- catch, biodiversity impact, capture of protected species, and social acceptance. The research was conducted from November 2025 to January 2026 using a descriptive quantitative method involving 30 handline fishermen selected from a population of 420 using the Slovin formula with a 20% error rate. Data were collected through observation, interviews, and documentation, then analyzed using a weighting system based on the guidelines of the Ministry of Marine Affairs and Fisheries (2006). The results are expected to show that handline fishing is categorized as environmentally friendly to highly environmentally friendly and can serve as a basis for developing sustainable fisheries management policies in East Nusa Tenggara.

Vivi Selinda; Sulastri Sulastri; Panisean Nasoetion

JURNAL ILMIAH KESEHATAN MASYARAKAT DAN SOSIAL 2026 CV. ALIM'SPUBLISHING

The implementation of Occupational Safety and Health (OSH) is a crucial aspect in construction projects to minimize workplace accidents and improve labor productivity. This internship report aims to evaluate the implementation of the OSH system at PT. X on the RSPTN Universitas X Project. The methods used include field observations, interviews with related personnel, and documentation review. The results indicate that OSH implementation has been carried out through the provision of personal protective equipment (PPE), safety induction programs, installation of safety signs, and routine supervision. However, several violations in PPE usage were still observed. Consistent and continuous OSH implementation is necessary to achieve the zero accident target in the project environment.

Vivi Selinda; Sulastri Sulastri; Panisean Nasoetion

JURNAL ILMIAH KESEHATAN MASYARAKAT DAN SOSIAL 2026 CV. ALIM'SPUBLISHING

The implementation of Occupational Safety and Health (OSH) is a crucial aspect in construction projects to minimize workplace accidents and improve labor productivity. This internship report aims to evaluate the implementation of the OSH system at PT. X on the RSPTN Universitas X Project. The methods used include field observations, interviews with related personnel, and documentation review. The results indicate that OSH implementation has been carried out through the provision of personal protective equipment (PPE), safety induction programs, installation of safety signs, and routine supervision. However, several violations in PPE usage were still observed. Consistent and continuous OSH implementation is necessary to achieve the zero accident target in the project environment.

Ridwan Kusuma Mawardani

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

dishonorable Discharge (PTDH) is the most severe administrative sanction for Civil Servants (PNS) proven to have committed corruption. This study aims to analyze the implementation of PTDH for corrupt civil servants and identify the obstacles in its execution. Using a normative legal research method with statutory, conceptual, and case study approaches, this study examines the effectiveness of PTDH through Lawrence M. Friedman's Legal System Theory, which includes legal substance, legal structure, and legal culture. The results show that, in terms of substance, the PTDH norm is strictly regulated in Government Regulation Number 17 of 2020. However, its implementation faces juridical, administrative, institutional, and socio-political obstacles, as reflected in the case of the delayed execution of PTDH for five civil servants in Mukomuko Regency. This phenomenon proves the existence of a gap between law in the books and law in action. Friedman's perspective explains that the failure of PTDH is caused by weaknesses in the legal structure (apparatus/executing institutions) and legal culture (integrity/ethics of the apparatus). This study concludes that the effectiveness of PTDH can only be achieved through synergy between firm legal substance, professional legal structure, and a legal culture that upholds the integrity of state apparatus.

Sri Yulianty Mozin; Alfiyah Agussalim; Mohamad Rasya Mohi; Nazlih Alhusna Abas; Risnawati R. Itani +3 more

Jurnal Penelitian Komunikasi dan Sosialisasi 2026 Asosiasi Peneliti dan Pengajar Ilmu Sosial Indonesia

This study is motivated by the importance of work effectiveness as a key indicator of organizational success in facing an increasingly complex and competitive work environment. Work discipline is viewed as one of the critical factors that can support the achievement of optimal work effectiveness. This study aims to analyze the relationship between work discipline and work effectiveness and to identify the factors influencing them within an organizational context. The method used is a Systematic Literature Review, which involves examining various relevant scientific articles through the stages of identification, selection, evaluation, and data synthesis. The results of the study indicate that work discipline plays a significant role in enhancing work effectiveness through adherence to rules, punctuality, responsibility, and consistency in task execution. Furthermore, work effectiveness can also foster the development of discipline through structured work systems and clear operational standards. The relationship between these two variables is reciprocal and influenced by factors such as leadership, organizational culture, motivation, human resource competencies, and the utilization of technology. The implications of this research underscore the importance of integrating work discipline and organizational systems to sustainably enhance work effectiveness.

Akrimianus Suhardi; Felix Riondi Sugar; Yoseph Taus; Marselinus Langgor; Protasius Karsa +3 more

Widespread structural poverty is one of the tangible effects of a capitalist economic system that emphasizes capital accumulation and economic growth without regard for equity and social justice. This situation has prompted the Church to reexamine its role in a world marked by inequality and marginalization of the poor. This article aims to analyze the relevance of Pope Francis' thinking in the apostolic exhortation Evangelii Gaudium as a theological and pastoral basis for the Church's stance towards the poor. This study uses a qualitative method with a literature review approach through document study, with Evangelii Gaudium as the main source, supported by relevant social theology literature and academic studies. The results of the study show that Pope Francis comprehensively understands poverty in three dimensions, namely material, moral, and spiritual poverty. Through Evangelii Gaudium, the Church is called to experience a change in its mission, from a self-centered Church to a Church that moves outward and is actively involved in the liberation of the poor. Thus, the Church not only carries out charitable works, but also acts as an agent of social change that brings the joy of the Gospel, justice, and hope to a world wounded by structural injustice.

Alifah Hani Nur Fatimah; Aliyul Karror; Alfin Fahmi; Rusdiana Navlia

Jurnal Manajemen dan Pendidikan Agama Islam 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

University libraries play a strategic role in supporting academic learning and research. This study aims to evaluate user perceptions of library service management at UIN Madura, focusing on five key dimensions: clarity of service information, effectiveness of staff coordination, organizational structure support, simplicity of service procedures, and consistency of orientation for new users. The study used a quantitative approach with a survey method. Data were collected through an online Google Form-based questionnaire distributed to active UIN Madura students from various study programs, resulting in 21 valid respondents from diverse academic backgrounds. Data analysis was conducted descriptively using frequency distribution and percentages. The results indicate that user perceptions of library governance are generally quite positive. The majority of respondents gave good ratings to the clarity of service information (85.7% agreed or strongly agreed), the effectiveness of staff coordination (81%), and the organizational structure support (90.5%). However, the new user orientation dimension received the lowest rating, with 23.8% of respondents disagreeing or strongly disagreeing. These findings indicate the need for a more systematic and sustainable strengthening of the library orientation program. Overall, the service management and governance of the UIN Madura library were assessed as quite good. However, improvements are still needed in the aspects of socialization and guidance for new users so that this university library service can function optimally in supporting the academic community.

Firmansyah Gemilang

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Parking tax collection as part of Specific Goods and Services Tax (PBJT) is an important source for increasing Local Own-Source Revenue (PAD). This policy is based on Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments and is implemented through Regional Regulation of Bandar Lampung City Number 1 of 2024. This study aims to examine the implementation of parking tax collection as PBJT as well as the supporting and inhibiting factors in its execution. The research employs normative juridical and empirical juridical approaches with a descriptive qualitative method. Data were collected through documentation studies and interviews with the Regional Revenue Management Agency (BPPRD) of Bandar Lampung City as the implementing institution. The results show that the implementation of PBJT on parking services in Bandar Lampung City uses a self-assessment system, where parking operators calculate, collect, report, and remit taxes independently through e-SPTPD and SIMANTAP managed by BPPRD. Supporting factors include clear regulations, the utilization of information technology, growth in the parking sector, and inter-agency support. Meanwhile, inhibiting factors include suboptimal taxpayer compliance, limited human resources within BPPRD, technical issues in the reporting system, and fluctuations in revenue due to seasonal factors. Overall, the implementation of PBJT on parking services has been effective but still requires improved supervision to optimize regional tax revenue.

Abdi Syahputra Ritonga; Muhammad Alfiansyah

Lembaga Pengembangan Kinerja Dosen 2026 Lembaga Pengembangan Kinerja Dosen

Access to justice is a constitutional right that is often difficult for vulnerable groups to access, thus triggering legal disparities and systemic injustice. This study aims to analyze the urgency of legal assistance by advocates and Legal Aid Institutions (LBH) as a protection instrument for individuals facing legal arbitrariness. Using normative legal research methods supported by a statute approach, this study evaluates the effectiveness of the implementation of the Legal Aid Law in Indonesia. The results show that legal assistance functions not only as technical representation in court, but also as a balancing power relationship between the state or powerful entities and citizens. Legal assistance plays a vital role in mitigating violations of legal procedures (due process of law) often experienced by victims of injustice. However, structural obstacles such as limited state budgets and low public legal literacy remain major obstacles. This study concludes that strengthening the free legal aid scheme (pro bono publico) integrated with strict judicial oversight is essential to ensure that justice belongs not only to those with financial resources, but also to all citizens without exception.

Yufrida Nirwagiasih; Ayu Erni Jusnita; Zulaikha Zulaikha

International Journal of Social Science and Humanity 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This study aims to explore the implementation of communication within routine counselling programmes as an intervention strategy to address student mental health issues at SMP Tri Guna Bhakti Surabaya. The investigation focuses on three primary problems: broken home backgrounds, lack of parental attention, and economic limitations. This research employed a qualitative descriptive approach, collecting data through in-depth interviews, participatory observation, and documentary studies involving school counsellors, teachers, students, and parents. Grounded in Interpersonal Communication Theory and Therapeutic Communication Theory, the analysis reveals that routine counselling programmes serve as a vital communication platform enabling empathetic, open dialogue between counsellors and students experiencing psychological distress. Key findings indicate that effective counselling communication requires consistent trust-building, active listening, and culturally sensitive message delivery tailored to each student’s unique circumstances. However, the study identifies significant systemic barriers, including student reluctance to disclose personal problems due to social stigma, limited counsellor availability, and insufficient parental engagement in follow-up communication. Despite these critical challenges, the implementation of the programme demonstrates substantial positive outcomes, including reduced student anxiety, improved academic motivation, and fostered psychological resilience. The study concludes that integrating structured interpersonal and therapeutic communication strategies within school counselling frameworks is essential for creating supportive, inclusive educational environments. These strategies are crucial to effectively address the multifaceted, urgent mental health needs of adolescents from vulnerable socioeconomic backgrounds, providing a scalable model for similar urban educational institutions.

Edison Edison; Erikana Laia; Temaziso Halawa; Linusman Hulu; Tema'aro Zai

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

This research aims to analyze the integration of biblical authority in the construction of the theological education curriculum through a theological and pedagogical approach. The authority of the Bible as the normative and final word of God has a central role in the formation of doctrine, ethics, and practices of church life, so it should be the main foundation in the development of the theological education curriculum. In practice, however, there is a tendency that the construction of the curriculum is more influenced by modern academic and pedagogical approaches without adequate integration into biblical theological foundations. This study uses a qualitative method with a literature study approach that analyzes various sources of systematic theology and Christian education theory. The results of the study show that the integration of biblical authority in the theological education curriculum can be carried out through three main aspects, namely: (1) the placement of the Bible as a normative source in the entire curriculum structure, (2) the integration of theological values in learning design, and (3) the development of pedagogical models oriented towards spiritual formation and character. The findings of this study confirm that the construction of a theological education curriculum rooted in biblical authority not only results in academic competence, but also shapes spirituality, integrity of faith, and readiness for ministry. Thus, this research makes a conceptual contribution in developing an integrative theological education curriculum model between theological and pedagogical dimensions.    

Yohanes Nduru; Yustini Laia; Listari Halawa

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

This study examines the integration of biblical authority into curriculum design and pedagogical practices as a foundation for developing a transformational Christian education model in a global, digital context. The main issue raised is the dichotomy between normative theological approaches and contemporary pedagogical practices that are often secular, leading to a weak integration of faith and learning in Christian education. The purpose of this study is to formulate an integrative model that harmonizes biblical authority with modern pedagogical approaches in a contextual, relevant, and applicable manner. The research method uses a qualitative approach through systematic literature study and conceptual analysis of various recent journals and books in the fields of Christian education, curriculum, and transformational pedagogy. The results show that the integration of biblical authority can be constructed through three main dimensions: epistemological (the Bible as a source of truth), curricular (the integration of biblical narratives into the curriculum structure), and pedagogical (learning practices oriented towards character transformation and spirituality). The research synthesis produces the "Biblical Transformative Curriculum-Pedagogy Integration (BTCPI)" model that emphasizes the relationship between theological truth, character formation, and the practice of faith. In conclusion, the holistic integration of biblical authority and modern pedagogy contributes significantly to developing students who are not only academically competent but also possess contextual spiritual and moral maturity.          

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.

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.

Rosa Nadaeva; Putri Marcela; Rira Kristiana; Rendy Stalar

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

This study examines the effectiveness of local government policies in infrastructure development and urban park management as multifunctional public spaces at Bundaran Besar Palangkaraya. Rapid urban development and increasing community needs for public spaces have encouraged the government to revitalize this area as a city landmark and social interaction space. This study uses a qualitative descriptive method with data collection techniques through literature review, observation, and documentation. The results show that the development and revitalization of Bundaran Besar have improved aesthetic quality, public facilities, environmental conditions, and social functions. However, several challenges remain, including limited accessibility for certain groups, suboptimal management and maintenance systems, and traffic and parking issues during peak hours. The analysis indicates that although government policies have contributed positively to the development of public spaces, their effectiveness is still not fully optimal. Therefore, stronger governance, community participation, and sustainable management strategies are needed to enhance the role of Bundaran Besar as an inclusive, functional, and sustainable public space.

Herbin Simanjuntak; Yohanes Nduru; Mawarni Waruwu

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

This article examines Christian epistemology in the context of theological education by highlighting the integration of divine revelation, human rationality, and theological formation processes in a global era characterized by pluralism, digitalization, and a crisis of truth authority. The main problem raised is the epistemological fragmentation in modern theological education that tends to separate revelation from rationality, thus impacting the weakness of faith formation and theological integrity. This study aims to formulate an integrative model of Christian epistemology that can address these challenges. The method used is a qualitative approach with a systematic literature study of classical and contemporary theological sources, as well as a conceptual analysis of Christian epistemological paradigms. The results show that the integration of revelation, reason, and faith experience produces a holistic epistemological model that not only strengthens theological foundations but also shapes students' spiritual character in a transformative manner. The main synthesis of this study is the Epistemological Theological Integration Framework (ETIF) model, which emphasizes that theological truth must be understood as a unity between biblical authority, rational reflection, and the practice of faith. In conclusion, an integrated Christian epistemology can serve as a solid foundation for theological education in facing global challenges and shaping a generation of contextual, reflective, and spiritual theologians.  

Deni Arnandi; Deno Deno; Selbia Albina; Thamara, Thamara Putri Andina

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study describes Islamic public and social finance: the role and mechanisms of government oversight of economic activities from an Islamic perspective. The purpose of this study is to explain Islamic public and social finance: the role and mechanisms of government oversight of economic activities from an Islamic perspective. The research method is qualitative. Data analysis was conducted using thematic analysis techniques through the stages of data reduction, data presentation, and drawing conclusions. This research finds that the government's role from an Islamic public and social finance perspective is not only as a regulator but also as an active supervisor, ensuring that economic activities are run in accordance with Sharia principles. Supervisory mechanisms are implemented through the institution of hisbah (Islamic tax), Sharia-based regulations, and a system of public financial accountability and transparency. Furthermore, Islamic social finance instruments such as zakat (alms), infaq (donations), sedekah (charity), and waqf (endowments) have been proven to play a role in equitable wealth distribution and reducing social inequality. This supervisory concept remains relevant in the modern economic context, including the digital sector and Sharia finance. The implications of this research suggest that the government needs to strengthen the implementation of Islamic-based supervision in the modern economic system by strengthening Sharia financial institutions, optimizing the management of Islamic social funds, and enhancing transparent and accountable regulations. Furthermore, adaptation of Islamic supervisory mechanisms is necessary to address the development of the digital economy. This research also implies the importance of increasing Sharia economic literacy among the public to support the creation of a more sustainable and equitable economic system.