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Ananda Sabina Zahira

Federalisme : Jurnal Kajian Hukum dan Ilmu Komunikasi 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Divorce has a significant impact on a child's psychological and social development, particularly in the aspect of determining custody rights, which should prioritize the principle of the child's best interests. This study aims to analyze the balance between Islamic legal norms as stipulated in the Compilation of Islamic Law (KHI) and positive law in Indonesia, in cases where children under the age of 12 express a desire to live with their father after the divorce. The research approach used is a juridical-normative with a qualitative analysis method that focuses on a literature review of laws and regulations such as the KHI, the Marriage Law, the Child Protection Law, and the Convention on the Rights of the Child, as well as relevant legal and jurisprudential literature. The results of the study indicate that although normatively the KHI prioritizes the mother as the caregiver of children under 12 years old, there is room for flexibility that allows the court to consider the child's wishes if it better ensures the child's welfare and safety. This approach is supported by the principle of maslahah mursalah in Islamic law, which allows adjustments for the benefit of the child. The main challenges in its implementation include the minimal involvement of professionals such as child psychologists in the evaluation process, the existence of gender stereotypes that influence judges' decisions, and emotional conflicts between parents that often override the interests of the child. Therefore, this study recommends that judicial institutions actively involve psychologists and mediators in custody proceedings, improve training for judges in understanding the psychosocial dynamics of children, and update legal guidelines so that children's wishes can be assessed objectively. Furthermore, education to the wider public about the importance of gender non-discrimination in child care is also needed so that custody decisions truly reflect the principles of comprehensive child protection and welfare.

Eman Mudhafar Yousif

International Journal of Management and Strategic Business Leadership 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research investigates the correlation between public debt and several indicators of economic stability in Iraq for the period from 2004 to 2023. It analyzes the development of both internal and external public debt in the Iraqi economy during this period and examines the relationship between public debt (internal and external) and key economic indicators, such as the Gross Domestic Product (GDP) and the inflation rate. The study utilizes standard statistical methods to analyze these relationships and provide a comprehensive overview of the effects of public debt on economic stability. The findings highlight a negative and significant impact of the growth rate of public debt on the inflation rate, both in the short term and long term, suggesting an inverse relationship between them. Similarly, the analysis shows a negative and significant effect of public debt growth on the unemployment rate, both in the short and long run, again indicating an inverse relationship. The study further discusses how the Iraqi government’s growing dependence on public debt, particularly external debt, can have an impact on the nation's economic policies. These results emphasize the complex dynamics between public debt and economic stability in Iraq, demonstrating how changes in debt levels can influence inflation and unemployment rates. The research underscores the need for effective debt management strategies to maintain economic stability and promote sustainable growth. Additionally, the findings suggest that public debt, if not managed carefully, can undermine key economic indicators and hinder the long-term stability of the economy, making it crucial for policymakers to consider the balance between debt levels and economic health.

Alda Misqola Habah

Perspektif: Jurnal Pendidikan dan Ilmu Bahasa 2025 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Language variation in the form of mixed code is a linguistic symptom that is often found in bilingual and multilingual communities, especially in popular media such as movies. This study aims to identify and describe the mixed forms of code that appear in the second season of the Imperfect: The Series series, specifically in episodes 1 to 5. This study uses a qualitative descriptive approach with data collection techniques in the form of recording and analysis of dialogues between figures that contain mixed elements of code. The research instrument is in the form of dialogue transcripts that are analyzed with a sociolinguistic approach, mainly based on the theory of mixed code according to Suwito (1985) and the theory of relevance of the social context according to Holmes (2013). The results of the study revealed two main categories of forms of code mixing, namely inner code mixing involving elements of regional languages, and outer code mixing which includes the insertion of words or phrases from foreign languages, such as English. Based on data analysis, it was found that there were 12 data mixed in code and 18 data mixed in code out. This phenomenon shows that the use of mixed codes in character dialogue not only serves as a marker of social and cultural identity, but also as a reflection of the dynamics of communication in a pluralistic and modern urban society. In addition, the use of mixed codes in audiovisual media also has pragmatic and aesthetic implications, which can strengthen character characterization, create humorous effects, adjust the context of social situations, and increase narrative appeal to young audiences who are familiar with multilingualism.

Saidah Syakira; Resya Eka Putri; Adam Jakrinur; Muhammad Ari Khairan

Perspektif: Jurnal Pendidikan dan Ilmu Bahasa 2025 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This article explores the dynamics of implementing the New Student Admission (PPDB) policy, focusing on the zoning system. The study aims to analyze how this policy is carried out at the school level and the various challenges encountered during its implementation. Using a qualitative approach through observations, interviews, and document studies, the findings show that although the zoning system has succeeded in reducing the distance between students’ homes and schools, disparities in school quality remain unresolved. The affirmative pathway has not effectively reached its target groups due to limited outreach and lack of supporting facilities. Additionally, technical issues such as online system errors, address manipulation, and poor coordination between schools and education offices are significant obstacles in implementation. The study concludes that improving digital systems, enhancing human resource capacity, and actively involving communities are essential steps to ensure equitable access to and quality of education as envisioned by the policy.

Fitria Fandalisah; Iswat Iswat; Anis Fitriyasari

Journal Economic Excellence Ibnu Sina 2025 STIKes Ibnu Sina Ajibarang

The purpose of this study is to determine the impact of work culture and imbalance on employee performance at PT. Pulau Nusantara Indonesia. In the era of global competition, human resources play a vital role in determining a company's competitiveness in facing market dynamics. Based on the results of the Key Performance Indicator (KPI) survey, most employees fall into category B, indicating that their performance has not yet reached the company's optimal standards. This condition is strongly suspected to be influenced by several factors, including a work culture that does not support innovation, high workloads, and an imbalanced system that does not provide adequate work satisfaction and motivation. This study uses a quantitative approach involving 35 permanent employee respondents at PT. Pulau Nusantara Indonesia, selected using a saturated sampling method. Data were collected through literature studies, direct field observations, and the distribution of Likert-based questionnaires. Furthermore, the data were analyzed using multiple linear regression methods to determine the extent of influence of each independent variable on the dependent variable. The results of the analysis indicate that both work culture and the imbalance system have a positive and significant influence on employee performance, both partially and simultaneously. Based on these findings, management is advised to build a collaborative and adaptive work culture and review structural imbalances to align with employee expectations and the company's vision. These efforts are believed to sustainably increase employee productivity and loyalty. Based on these findings, management is advised to build a collaborative and adaptive work culture and review structural imbalances to align with employee expectations and the company's vision.

Danang Danang; Maya Utami Dewi; Greget Widhiati

International Journal of Electrical Engineering, Mathematics and Computer Science 2025 Asosiasi Riset Teknik Elektro dan Infomatika Indonesia

Improvement amount Distributed Denial of Service (DDoS) attacks in cloud infrastructure and edge computing demands solution adaptive, distributed, and efficient detection in a way computing. Research This propose an optimized Federated Learning (FL) based DDoS detection model using Centroid Opposition-Based Bacterial Colony Optimization (COBCO) to training the Elman Neural Network (ENN). The proposed architecture consists of of two components Main: on the edge node side, a hybrid Convolutional Neural Network–Gated Recurrent Unit (CNN–GRU) model is used to extraction feature local from traffic data network, while on the server side, model parameters from each node are collected and used for training an optimized ENN with COBCO. Approach This aim increase accuracy detection at a time maintain efficiency local data communication and privacy. In progress experimental, model tested use three benchmark datasets: NSL-KDD, CICIDS2017, and CICDDoS2019. The preprocessing process includes feature encoding categorical, normalization numeric, class balancing using SMOTE, as well as validation cross (k-fold). Initial results show that combination of FL, CNN–GRU, and COBCO–ENN produces improvement significant in accuracy and time convergence compared to approach conventional such as PSO, GA, and non- federative models. In addition, the proposed model capable maintain performance detection tall although executed in edge environment with limitations source Power.  Study This give contribution important in development system scalable, privacy-preserving, and adaptive intelligent DDoS detection to dynamics Then cross modern network. Integration of FL and COBCO in ENN training shows potential big for used in implementation real in cloud-edge infrastructure. In addition, the proposed model demonstrates strong scalability and adaptability, making it highly suitable for dynamic and evolving network environments.

Rahmad Prasetyo; Faisal Santiago

Jurnal Riset Ilmu Hukum, Sosial dan Politik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Corruption is a serious crime that has a significant impact on the government, the economy, and public welfare. The Corruption Eradication Commission (KPK), an independent organization charged with combating corruption, plays a crucial role in the Indonesian legal system and is empowered to carry out investigations, inquiries, and prosecutions against corruption crimes to uphold the supremacy of the law and create a clean government. However, along the way, the KPK's performance has experienced various challenges, both regulation, politics, and technicalities in carrying out its duties. Changes in regulations, especially through the revision of Law Number 30 of 2002 enacted in 2019, are one of the factors that influence the effectiveness of this institution in carrying out its duties. This study strives to analyze the performance of the KPK in enforcing the law on corruption crimes in Indonesia. The main focus of this study includes an evaluation of the effectiveness of the KPK in handling corruption cases, the challenges faced, and strategies that can be applied to improve the performance of this institution. The methods used in this study are normative and empirical juridical methods. The examination of various laws and regulations applying normative legal approaches governing the eradication of corruption, and investigating official documents such as the KPK's annual report. Meanwhile, the empirical approach is carried out by analyzing case data handled by the KPK. The research results are expected to provide an overview of the effectiveness of the KPK in enforcing the law against criminal acts of corruption and provide constructive recommendations for efforts to eradicate corruption in Indonesia.

Fadli Faturrahman

Journal of New Trends in Sciences 2025 CV. Aksara Global Akademia

Innovation in entrepreneurship is not only limited to the creation of new products or services, but also includes the development of more efficient business models, more effective marketing strategies, and new ways of managing resources. The film "Gampang Cuan" offers a compelling depiction of the dynamics of entrepreneurship and innovation amidst family economic pressures. A thorough analysis of the film can provide valuable insights into how the characters in the film face financial challenges through the implementation of innovative entrepreneurial strategies. The film depicts how urgent needs can spark creativity and drive individuals to seek solutions outside conventional paths, resulting in small innovations that have a significant impact on their financial condition. This study aims to identify and analyze the various forms of entrepreneurial innovation that appear in the film, and how these innovations contribute to solving the financial problems faced by the characters. By analyzing elements such as opportunity identification, creative idea development, solution implementation, and adaptation to market changes, this study seeks to gain a deeper understanding of the entrepreneurial innovation process in a stressful context

Edi Sumardi; Harkat Aulia Harbi; Misnan Jaelani; Muh Zazin

Nusantara: Jurnal Pengabdian kepada Masyarakat 2025 Pusat Riset dan Inovasi Nasional

The rapid development of information technology has triggered significant changes in communication patterns, including in da'wah activities. Amidst digital dominance and the rapid flow of information, a da'wah approach relevant to the communication characteristics of Gen Z is crucial. Gen Z is known for its fast, interactive communication style and preference for digital media. Therefore, this community service program is designed to introduce da'wah as an effective two-way communication process in addressing these dynamics. The main objective of this program is to improve digital da'wah literacy and foster motivation and practical skills in creatively conveying Islamic messages through social media platforms. This community service activity is carried out through a series of activities, including outreach, interactive discussions, and practical simulations for creating digital da'wah content. The outreach is intended to provide a basic understanding of da'wah in a digital context. Interactive discussions allow participants to share views and understand how da'wah can be carried out effectively in cyberspace. Meanwhile, the da'wah content creation practice provides participants with the opportunity to directly engage in creating da'wah messages that can be disseminated through social media. Evaluation of the activity is carried out through pre- and post-tests held before and after the program implementation. The analysis results showed an increase in participants' understanding of more than 35% across all tested indicators. The highest increase (56.3%) was recorded in their understanding of the importance of two-way communication in da'wah. Previously, many participants considered da'wah to be an activity limited to religious leaders. However, after participating in this program, they began to understand that da'wah is a task for every individual, and can be carried out through media closely related to their daily lives. Overall, this program succeeded in increasing knowledge, critical awareness, and enthusiasm for contextual da'wah among Gen Z.

M. Arif Syahputra; Evita Isretno Israhadi

Majelis : Jurnal Hukum Indonesia 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study explores the crucial role of legal certainty in the management of natural resources, with a focus on forest areas, as a key factor in ensuring a balanced approach to economic use, environmental sustainability, and the protection of community rights. Forests, both with and without tree cover, require clear legal frameworks to prevent overlapping claims, illegal activities, and degradation. The state's authority in regulating the status and function of forest areas is vital and must be supported by coherent, enforceable policies. Employing a normative juridical method, this research examines primary, secondary, and tertiary legal sources, particularly Law Number 41 of 1999 concerning Forestry, to assess the extent to which Indonesia’s legal system provides certainty in forest area governance. The findings reveal that legal certainty is still challenged by overlapping regulations, inconsistencies in enforcement, and gaps between formal legal provisions and their implementation in the field. These issues often lead to land conflicts, unclear tenure rights, and unsustainable exploitation. Nevertheless, when implemented effectively, the legal framework has the potential to promote responsible management practices, preserve biodiversity, and safeguard indigenous and local communities' rights. The study underscores the need for harmonizing sectoral laws, strengthening institutional coordination, and improving transparency in forest area designation and use. Legal certainty is not only a prerequisite for sustainable development but also a cornerstone for legal justice and equitable resource governance. This paper contributes to the discourse on forest policy reform and aims to inform legislators, policymakers, and stakeholders involved in natural resources management about the importance of strengthening legal foundations for better governance and sustainability.

Eka Tripustikasari

Journal of New Trends in Sciences 2025 CV. Aksara Global Akademia

. This study aims to comprehensively analyze the role of management in enhancing organizational effectiveness. In the context of increasingly complex business dynamics, organizations require managerial approaches that are not only efficient but also adaptive to change. This research adopts a descriptive qualitative approach to examine classical to modern management theories, as well as core managerial functions such as planning, organizing, leading, and controlling. Through literature studies and conceptual observations, the research finds that organizational effectiveness is significantly influenced by the consistency and integration of managerial functions, particularly in the context of strategic leadership and efficient resource management. Moreover, the organization’s flexibility in responding to external environmental changes and its ability to create a collaborative and productive work culture are critical success factors. A case study of PT Astra International Tbk serves as concrete evidence of how strategic and structured management can generate sustainable competitive advantages and growth. By applying managerial functions in an integrated manner and aligning them with market and organizational needs, the company maintains superior performance. This research contributes to the development of management science, particularly in the context of organizational effectiveness. The study recommends strengthening managerial capacity, developing visionary leadership, and establishing a result-oriented control system as essential strategies for improving organizational performance

Mattiro, Syahlan; Malihah, Elly; Wahyu; Nurdin, Encep Syarief; Mansur, Hamsi

Jurnal Komunikasi Pendidikan 2025 Universitas Veteran Bangun Nusantara

Cultural communication plays an important role in maintaining and preserving the values of traditional marine education. In this context, cultural communication serves as a bridge to maintain traditional values while adapting them to the dynamics of the times in the era of modern life, especially the Mandar sailors on Kerayaan Island who have long been known for their maritime traditions inherent in their daily lives. This study aims to analyze the impact of modernization on the traditional practices and maritime cultural identity of the Mandar community. In addition, this study also presents the fact that not only the Bugis tribe is known as reliable sailors in the region, but the Mandar tribe also has a long history as accomplished sailors. The method used in the research uses a qualitative approach with the type of ethnographic research. The data was collected through direct observation in the field and in-depth interviews with local communities. Social change analysis is used as a theoretical framework to understand the maritime cultural transformation that occurs. This research shows that the entry of modern technology has slowly but surely changed the way of life of the Mandar seafaring community. Various cultural symbols that exist today are more widely used for economic purposes only, no longer as a cultural identity that is upheld. This study provides a real picture of how this change at least gives hope, that there will be no total death of traditional sized, there will always be adjustment, imaging and re-creation of new traditional authorities. The ability to survive this tradition is at least quite justified because the emergence of tradition always presupposes the presence of a 'regime of representatives' who has the authority to interpret the symbols and sacred texts of tradition for the purpose of legitimacy of power through cultural communication. Keywords: Mandar Tribe; Culture; Technological Modernization, Social Change

Syamsudin Nur Wahid

Jurnal Pendidikan Kimia, Fisika dan Biologi 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

A conductor, as a material that allows the easy flow of electric charge, plays a crucial role in various electrical and electronic applications. Understanding how elementary charges, particularly electrons, configure and move within a conductor, especially one with a square shape, is essential for analyzing and designing efficient electrical devices. This article discusses the configuration of elementary charges in a square conductor through simulations using a mechanics and electrodynamics approach, focusing on the interactions between charges to achieve a stable configuration. The simulation is conducted by placing charges randomly around the square conductor. The electro-dynamic interactions between charges cause them to arrange themselves in the most stable positions, where each charge interacts to minimize the system's energy. Although a stable configuration is achieved, fluctuations in the total system energy are still observed, approximately 1.33×10⁻³⁵ Joules. These fluctuations indicate that, despite stability, the system continues to experience dynamics that affect the overall energy. Particles at the corners of the conductor move faster than those on other sides, contributing significantly to the measured energy fluctuations. This charge configuration forms an electric field profile in the shape of a square, with the field being concentric, moving from the inside out of the conductor. This indicates that the electric field distribution is more concentrated inside and gradually decreases toward the outside. Furthermore, the distribution of particles on each side of the conductor is not uniform. There are deviations up to 4% from the expected distribution, and these fluctuations occur within a range of ±1 particle. This phenomenon provides deeper insights into the behavior of charges in a square conductor. Understanding this is important for designing electrical and electronic systems. Although the conductor reaches stability, the energy fluctuations that occur still play a role in optimizing electronic devices. The approach combining mechanics and electrodynamics is very useful for understanding the interactions between charges and electric fields, which can be applied to modern electrical technology.  

Pham, Trut Thuy; Le, Thanh Thao

Jurnal Komunikasi Pendidikan 2025 Universitas Veteran Bangun Nusantara

This qualitative study investigates the relational tools used by Vietnamese EFL teachers in higher education, a critical yet underexplored aspect in the field of language education. Focusing on the perspectives of nine Vietnamese EFL teachers from two institutions, representing various career stages (novice, mid-career, and near-end), this research provides in-depth insights into the strategies employed to build and maintain effective teacher-student relationships. Employing semi-structured interviews, the study revealed three key themes: building rapport through personalized learning, nurturing a supportive classroom environment, and emphasis on empathy and understanding. These themes highlight the importance of tailoring teaching to individual student needs, creating inclusive and supportive classroom atmospheres, and employing empathy in understanding student challenges. The findings underscore the role of relational pedagogy and sociocultural theory in enhancing the effectiveness of EFL teaching and learning. The study also sheds light on the unique context of Vietnamese higher education, where cultural nuances play a significant role in the dynamics of language education. This study contributes to the broader discourse on EFL teaching methodologies, emphasizing the critical role of teacher-student relationships in successful language acquisition.

Khansa Labibah; Marsofiyati Marsofiyati

Journal of Student Research 2025 Pusat Riset dan Inovasi Nasional

This study analyzes the impact of collaborative learning approaches on students' social skills through a literature review method. The research is grounded in the importance of social skills for students' future social and professional lives, encompassing communication, teamwork, and empathy. Collaborative learning, supported by Vygotsky's Zone of Proximal Development theory and Bandura's social learning theory, emphasizes social interaction in education. The findings reveal that collaborative learning significantly enhances students' social skills, including communication, teamwork, and critical thinking, through models like the Teams Games Tournament (TGT). However, challenges such as unequal student participation and complex group dynamics remain obstacles to be addressed. These findings provide critical implications for educators in designing effective learning strategies and emphasize the necessity of teacher training to manage collaborative learning successfully across different educational levels.

Amo Sugiharto; Heriyanti Heriyanti; Yulhendri Yulhendri

Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the efficiency of assets in the Indonesian manufacturing industry sector in obtaining sales, particularly in the post-pandemic era. Despite the growing enthusiasm of both domestic and foreign investors in the sector, there has been an increase in layoffs (PHK), which poses a paradoxical situation. On one hand, investors are showing interest in the manufacturing industry, while on the other hand, there is an unfortunate rise in the number of employees being laid off. This contradiction sparks interest in analyzing the efficiency with which manufacturing companies utilize their assets to generate sales. The research uses secondary data from the Indonesia Stock Exchange (IDX) from 2021 to 2023, focusing on the manufacturing industry. The analysis employs financial ratio analysis, specifically the Total Asset Turnover ratio, to assess asset utilization. The findings show that the Total Asset Turnover ratio is 0.94X, which is below the industry standard of 1.1X (0.94 < 1.1). This indicates that the asset efficiency in obtaining sales is relatively low. The results suggest that manufacturing companies should evaluate and revise their policies to ensure that their assets are utilized more effectively. By designing accurate and targeted sales strategies, companies can improve their asset turnover and optimize their operations. This research highlights the importance of evaluating asset efficiency in the context of sales generation, especially in a sector experiencing contrasting dynamics between investor enthusiasm and rising layoffs. It emphasizes that strategic planning and policy adjustments are crucial for manufacturing companies to achieve better outcomes in terms of asset utilization and sales performance.

Lina Wati; Rika Wulandari; Septia Shylviana; Rapida Idami; Sirojul Fuadi

Reflection : Islamic Education Journal 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The Umayyad Dynasty (661–750 AD) was the first Islamic dynasty to implement a hereditary monarchy and played a significant role in the massive expansion of Islamic rule. After the end of the Caliphate, power passed to Muawiyah ibn Abu Sufyan, who founded the dynasty and moved the center of government to Damascus. This study aims to examine the political, social, economic, and religious dynamics during the Umayyad Dynasty through qualitative methods and a literature review approach. The results of the study indicate that the success of the Umayyad expansion to Spain in the west and India in the east was driven by solid military strength, intelligent diplomatic strategies, and an established government administration system. In the economic aspect, the Umayyad Dynasty developed a taxation and currency system that supported the country's financial stability. Infrastructure such as roads, postal services, and communication systems were also improved to support connectivity between regions. In the social and cultural fields, interactions between various ethnicities and religions encouraged the development of science, art, literature, and architecture, including the emergence of a distinctive Islamic architectural style. However, the unequal social system between Arabs and non-Arabs (mawali), as well as discrimination within the government, fueled public dissatisfaction. Furthermore, sectarian conflict between Sunnis and Shiites exacerbated the domestic political situation. Inequities in the distribution of power, nepotism, and authoritarianism were the main causes of the weakening of support for the Umayyad government. Ultimately, this dynasty collapsed after being overthrown by the Abbasid Dynasty in 750 CE. This study emphasizes that the success of a government is greatly influenced by just leadership, an inclusive government system, and the ability to respond adaptively to socio-political challenges.

Sandi Sandi; Agus Salim HR; Idham Khalid

International Journal of Islamic and Economic Education 2025 International Forum of Researchers and Lecturers

This study aims to identify the factors that influence the local community in developing the swallow nest business and to examine how the practice of swallow nest farming aligns with the principles of Islamic business ethics in Marioriwawo District, Soppeng Regency. The swallow nest industry has grown significantly in this area, shifting the economic landscape from primarily agricultural activities to a more diversified business sector. Before the emergence of this business, most residents were involved in farming. However, due to factors such as unpredictable harvests and unstable agricultural income, many community members have turned to swallow nest cultivation as an alternative and promising source of livelihood. According to Islamic business ethics, the practice of breeding swallows is permissible, as long as it does not involve cruelty to animals. This view is supported by the Indonesian Ulema Council (MUI) Fatwa Number 2 of 2012, which states that raising or cultivating swallows is allowed, provided the birds are not harmed or subjected to distress. Furthermore, the consumption and trade of swallow nests are also considered halal under Islamic law, adding to the business's appeal among the Muslim population. To explore the underlying motivations and social dynamics of this business shift, the study employed a qualitative research method. This approach was chosen to gain a deeper understanding of the local context, including the experiences, beliefs, and socioeconomic conditions of the people involved. The results revealed several influencing factors: the potential for high profit from selling swallow nests, the challenges faced in traditional agriculture (such as frequent crop failure), and the religious assurance that the business is acceptable under Islamic teachings. Overall, the swallow nest business represents a strategic and ethical economic opportunity for the community, enabling them to improve their livelihoods while staying aligned with their religious values.

Destin Alfianika Maharani; Karunia Zuraidaning Tyas; Shella Rizqi Amelia; Fitriyanti, Fitriyanti

Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study focuses on analyzing the factors influencing auditor switching in telecommunications companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period, by examining the variables of management turnover, audit committee, financial distress, auditor reputation, and audit fees. The study was conducted using a quantitative approach utilizing secondary data in the form of annual financial reports. The sample size was determined using a purposive sampling technique for 55 companies. Auditor switching served as the dependent variable, measured by a dummy variable, while the other five variables served as independent variables. The analysis results indicate that none of the independent variables significantly influenced auditor switching decisions. This suggests that auditor switching decisions in companies are more influenced by strategic factors, such as the company's need to obtain audit services that better align with its business vision and auditor competency, which is considered capable of maintaining the credibility of financial reports. These findings emphasize the importance of a continuous relationship between auditors and clients as part of efforts to maintain the quality, consistency, and independence of the resulting audit. The practical implication of this study is that companies need to prioritize professionalism, audit quality, and long-term partnerships with auditors, rather than solely considering internal factors such as management structure or financial pressure. From a regulatory perspective, this research provides important input for strengthening regulations and oversight regarding audit quality and auditor independence, rather than solely focusing on auditor switching frequency. Thus, this study expands the literature on auditor switching dynamics and confirms that audit success is determined more by the quality of relationships and competence than by internal technical factors alone.

Yuyut Prayuti; Yeni Nureaeni; L. Alfies Sihombing; Mia Rasmiaty; Elis Herlina

Nusantara: Jurnal Pengabdian kepada Masyarakat 2025 Pusat Riset dan Inovasi Nasional

In the evolving dynamics of Indonesia's economy, unsecured loans or Kredit Tanpa Agunan (KTA) have rapidly grown as a popular financial solution. The ease of application and fund disbursement makes these products especially attractive to micro-entrepreneurs and lower-middle-income communities. However, behind the convenience lies a serious issue: a high rate of default or breach of contract (wanprestasi). This problem is exacerbated by the low level of legal literacy among the public, leading to a lack of understanding of their rights and obligations in financing agreements. Most individuals are also unaware that there is a faster, simpler, and low-cost legal mechanism available for resolving civil disputes—namely, the Small Claims Court procedure, as regulated by the Supreme Court Regulation (Perma) No. 4 of 2019. This mechanism can be utilized by the general public, especially clients of microfinance institutions and credit cooperatives, to resolve civil conflicts involving claims of up to IDR 500 million without going through complex litigation. To address this issue, this community engagement activity aimed to improve public legal understanding of the Small Claims Procedure through participatory-based training. The training involved 50 participants from microfinance institutions and savings and loan cooperatives. The methods used included legal counseling, mock court simulations, group discussions, and case studies to provide participants with practical knowledge of the procedures and benefits of filing small claims. The results of the activity indicated that 78% of participants reported a better understanding of the Small Claims mechanism after the training, and 65% stated they were more inclined to use it compared to conventional litigation routes. This training had a positive impact on raising legal awareness, potentially reducing default rates, and contributing to the development of a more inclusive, fair, and sustainable financial system.