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Fahry Ganang Saputra; Erlin Kurniati

Jurnal Ekonomi dan Pembangunan Indonesia 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the dynamics of development management in Tulang Bawang Regency, particularly in integrating policy, fiscal capacity, and public participation during the transition to the 2025–2029 Regional Medium-Term Development Plan (RPJMD). The study employed a descriptive qualitative method using data triangulation techniques derived from regional planning documents, financial statistical reports, and sectoral program evaluation results. The findings reveal that Tulang Bawang Regency has achieved significant progress in regional transformation and succeeded in reducing stunting rates through the Bergerak Melayani Warga (BMW) program. However, these achievements have not been supported by strong fiscal independence, while public participation remains largely dominated by a technocratic approach. The study highlights the urgent need for reforms in digitalization-based regional revenue management and stronger substantive community involvement to ensure that future regional development becomes more independent, participatory, sustainable, and inclusive in accordance with local community aspirations. These reforms are expected to strengthen governance effectiveness and improve equitable development outcomes across all regional sectors.

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.

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.

Riyani, Etik Ipda; Prasetiyo, Yudhi; Pradana, Novta Winkey

Dinamika Akuntansi Keuangan dan Perbankan 2026 Faculty of Economic and Business Universitas STIKUBANK

This study aims to examine the factors influencing tax avoidance, with debt (leverage) acting as a mediating variable. The independent variables include internal audit compliance, sales level, capital intensity, firm political connections, and corporate social responsibility (CSR). The sample consists of 306 manufacturing firms from the consumer goods, basic materials, and industrial sub-sectors listed on the Indonesian Stock Exchange during the 2019–2021 period, selected using purposive sampling.The study employs multiple linear regression and robust regression to compare results across each year of observation. The findings indicate that capital intensity and political connections of the board of directors have a significant effect on tax avoidance, particularly when leverage (Debt to Asset Ratio) serves as a mediating variable. This suggests that firms with high capital intensity and strong political connections tend to use debt strategically to reduce their tax burden. In contrast, internal audit compliance, political connections of the board of commissioners, and sales levels do not show a significant impact on tax avoidance under either regression method. Overall, the results highlight the importance of monitoring leverage usage and political connections to prevent excessive tax avoidance practices.

Candra Irawan; Dahmiri Dahmiri; Ovie Yanti

Master Manajemen 2026 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

 Employee organizational commitment at the Central Bureau of Statistics (BPS) of Jambi City refers to the level of psychological attachment, loyalty, and willingness of employees to remain part of the organization and contribute optimally to achieving institutional goals. This commitment reflects the extent to which employees possess a sense of belonging, accept organizational values, and demonstrate seriousness in carrying out their duties and responsibilities as public servants. This study aims to determine and analyze the influence of organizational culture and employee motivation on employee organizational commitment at the Central Bureau of Statistics of Jambi City. The research method used is a descriptive quantitative approach with data collection techniques through observation and questionnaire distribution to respondents. The data analysis method used is multiple linear regression analysis with the assistance of SPSS version 25 software. The results of the study indicate that, based on the t-test, organizational culture and employee motivation partially have a positive and significant effect on employee organizational commitment at the Central Bureau of Statistics of Jambi City. In addition, based on the F-test, organizational culture and employee motivation simultaneously have a significant effect on employee organizational commitment at the Central Bureau of Statistics of Jambi City.

Ahmad Al Gazali Waly; Deny Fatrianto

Globe: Publikasi Ilmu Teknik, Teknologi Kebumian, Ilmu Perkapalan 2026 Asosiasi Riset Ilmu Teknik Indonesia

The oil and gas industry requires efficient initial processing to separate reservoir fluids into oil, gas, and water phases. The Separator Unit is the main facility that plays a vital role in the surface facility production stage. This study aims to evaluate the type of separator used, identify control components, and understand the working principles and operational procedures of separators in the Main Production Facility (MPF) area. The methodology used is direct observation and literature studies during the implementation of practical work in July 2024 at PT. Citic Seram Energy Limited, Seram Non Bula Block, Maluku. The observation results show that the type of separator used is a Horizontal Three Phase Separator with tag codes 03-V-001A and 03-V-001B operating alternately. The separation process is carried out based on differences in fluid density utilizing gravity, supported by internal components such as deflector plates, mist extractors, weirs, and straightening vanes. Separator operation is maintained at an operating pressure of around 55 psig to ensure optimal separation efficiency and work safety. The conclusion of this study indicates that effective separator operation requires stable pressure and temperature control as well as routine maintenance to prevent sediment buildup and maintain product quality.

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.

Novia Dwi Ferlita; Rafiqah Alya; Gusmaneli Gusmaneli

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

This study aims to analyze the effect of the inquiry learning strategy on students' critical thinking skills in Islamic Education (PAI) learning. The research employed a quantitative approach using an experimental design to examine the effectiveness of the strategy in improving students’ learning outcomes. The subjects of the study consisted of students who were divided into two groups, namely an experimental group and a control group. The experimental group received instruction through the inquiry learning strategy, while the control group was taught using conventional teaching methods commonly applied in classroom learning activities. Data collection was carried out through critical thinking tests and classroom observations to obtain comprehensive information regarding students’ learning processes and achievements. The results of the study indicate that students taught using the inquiry learning strategy experienced a significant improvement in their critical thinking skills compared to students who learned through conventional methods. Therefore, the inquiry learning strategy is proven to be effective in enhancing students’ critical thinking skills in PAI learning. This study is expected to become a useful reference for educators in developing more innovative, interactive, and student-centered learning strategies in the educational process.

Delia Septi Catur Farawati; Nisrina Ainul Kamila Ariyanti; Nawfal Faiz Abyaz; Mochammad Isa Anshori

Jurnal Pemimpin Bisnis Inovatif 2026 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

The advancement of digital technology has significantly transformed organizational decision-making, particularly in modern leadership contexts that demand rapid and data-driven responses. Artificial Intelligence(AI) has emerged as a strategic technology capable of enhancing accuracy, speed, and effectiveness in decision-making through comprehensive data analysis. This study aims to analyze the role of AI in supporting leadership decision-making and its implications for organizational effectiveness using a narrative literature review approach. Secondary data comprising peer-reviewed national and international journal articles were analyzed to identify patterns, themes, and interactions between AI, leadership, and decision-making processes. The findings indicate that AI functions not only as a data analysis tool but also as a strategic element that strengthens leaders’ capabilities in evidence-based decision-making, improves team coordination, and optimizes organizational processes. Thematic synthesis identified three main domains analytics and predictive capabilities, leadership strategies, and implementation challenges that form the basis for integrating AI into managerial practice. This study contributes theoretically by expanding the digital leadership and technology-based decision-making framework and practically by providing guidance for organizations to optimize AI utilization to enhance decision quality and efficiency. The research also offers directions for future empirical studies to explore AI-leadership interactions across various organizational sectors, supporting more adaptive, effective, and data-driven decision-making in the digital era.

Muhammad Ridho Jasin; Madania Madania; Teti Sutriyati Tuloli

Jurnal Riset Ilmu Farmasi dan Kesehatan 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

Drug availability at community health centers is an important indicator of health service quality. Drug shortages or excesses may affect service effectiveness and budget efficiency. This study aimed to determine the level of drug availability at the South City Community Health Center and the Piloloda'a Community Health Center in 2024 based on compliance with the formulary, demand, receipt, and drug availability categories. This study used a descriptive analytical method with a cross-sectional approach. Data were obtained retrospectively from the 2024 Drug Use Report and Request Sheet (LPLPO). Data analysis was conducted by calculating the percentage of compliance with the formulary, demand, and receipt, and by determining drug availability levels using the Indonesian Ministry of Health (2010) formula and the classification of Carolien et al. (2017). The results showed that formulary compliance was 82% at the South City Community Health Center and 67% at the Piloloda'a Community Health Center, both below the 95% standard. Drug demand compliance scores were 151% and 199%, exceeding the 100–120% standard, while drug receipt compliance scores were 71% and 56%, below the 100% standard. Drug availability categories varied from adequate and insufficient to excess stock, with most drug items classified as insufficient stock. In conclusion, drug management at both community health centers has not been fully optimal. Improved coordination between community health centers and pharmaceutical facilities is needed to maintain stable drug availability and support service needs.

Nur Rohmanni Yuliana; Bagas Biyanzah Drajad Pamukhti; Isti Wulandari

Jurnal Ilmu Kesehatan dan Gizi 2026 Pusat Riset dan Inovasi Nasional

Critically ill patients are individuals with unstable health conditions who require close monitoring of hemodynamic parameters. The high mortality rate among critically ill patients treated in intensive care units reaches 36.5% of 33,148 patients. Hemodynamic instability in critically ill patients can be influenced by underlying diseases, medical interventions, as well as physical and psychological stress responses during treatment. Therefore, in addition to pharmacological therapy, non-pharmacological interventions such as Asmaul Husna dhikr therapy are needed, as they can provide a relaxation effect and help stabilize hemodynamic parameters in critically ill patients. To determine the outcomes of the implementation of Asmaul Husna dhikr therapy. This study used a descriptive case study method involving two critically ill patients with unstable non-invasive hemodynamic parameters. Changes in non-invasive hemodynamic parameters were observed in both respondents after the implementation of Asmaul Husna dhikr therapy. In respondent 1, the hemodynamic status was initially categorized as increased and became stable after the intervention. Similarly, in respondent 2, the hemodynamic status changed from increased before the intervention to stable after the intervention. The implementation of Asmaul Husna dhikr therapy can be used as a complementary therapy to help stabilize hemodynamic parameters in critically ill patients.

Hari Noer Fazri; Ina Najiyah

Intellektika : Jurnal Ilmiah Mahasiswa 2026 STIKes Ibnu Sina Ajibarang

. A website is a crucial digital promotion medium for companies to convey information and attract potential customers. However, many websites experience low user interaction despite having high visitor traffic. This study aims to analyze the effectiveness of A/B Testing implementation in improving the performance of the PT Pamor Putra Mandiri website. A quantitative experimental approach was used, applying A/B Testing to two page variations: Variation 1 (Rafting & Outdoor Activity theme) and Variation 2 (Camping & Accommodation theme). The evaluation focused on three main performance metrics: Click, Page Visit, and Engagement. The results show that Variation 1 consistently outperformed Variation 2 across all metrics. Statistical testing using a two-proportion z-test confirmed that these differences were statistically significant (p-value < 0.05). Therefore, A/B Testing proves to be an effective method in identifying superior content strategies and page structures, as well as a relevant tool for data-driven decision-making in corporate website development.

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.

Lailatul Salsabela; Bagas Biyanzah Drajad Pamukhti; Isti Wulandari

Jurnal Ilmu Kesehatan dan Gizi 2026 Pusat Riset dan Inovasi Nasional

Pressure ulcers are a common complication in patients with impaired consciousness due to prolonged immobilization. This condition can increase morbidity and prolong the length of stay, thus requiring effective preventive interventions such as progressive mobilization. To determine the outcomes of implementing progressive mobilization on the incidence of pressure ulcers in patients with impaired consciousness at the Anggrek 2 High Care Unit (HCU) of Dr. Moewardi General Hospital. This study employed a case study design involving two participants with impaired consciousness. The intervention, consisting of progressive mobilization, was conducted over 3 days with monitoring of skin condition and pressure ulcer risk. Findings: Following the implementation of progressive mobilization, both participants showed improvement in skin condition and a reduction in the risk of pressure ulcers, as evidenced by the absence of progression to more severe wounds and an increase in skin integrity. The application of progressive mobilization is effective in preventing and reducing the risk of pressure ulcers in patients with impaired consciousness. This intervention can serve as a safe and planned nursing intervention in the intensive care unit.

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.

Herdiyanto, Qatrunnada Athirah; Juhraini Helfiana Lexa; Chan, M. Zikry Sahendra

Teknik: Jurnal Ilmu Teknik dan Informatika 2026 LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

 Cryptocurrency price prediction, particularly for highly volatile assets like Solana (SOL), is a crucial challenge in time series data analysis in digital finance. This study aims to compare the performance of the XGBoost machine learning algorithm with the Temporal Fusion Transformer (TFT) deep learning model in predicting Solana's daily closing price. The dataset used consists of historical Solana price data and network fundamentals data in the form of Total Value Locked (TVL). The research process includes data preprocessing, dividing training and test data, model training, and evaluation using the Root Mean Squared Error (RMSE) metric. The results show that using the same-day price feature has the potential to cause target leakage, resulting in invalid prediction accuracy. In testing using pure historical data without data leakage, the XGBoost model performed better than TFT with an RMSE of 4.27, while TFT produced an RMSE of 18.59. Furthermore, the integration of network fundamentals data in the form of TVL did not improve prediction accuracy and even caused a decrease in performance for the XGBoost model with an RMSE of 7.10. The results of this study show that the use of historical price action features is more effective than fundamental network indicators for short-term daily Solana price predictions.

Maiz Wachid Anshorie; Anik Farida; Ela Nurlaela; Abdul Azis; Syaeful Bahri

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This study examines the determinants of the Jakarta Composite Index (JCI) based on three main macroeconomic factors namely inflation, the USD/IDR exchange rate, and the SBI interest rate (BI Rate) covering the period January 2020 to December 2025, in the context of post-COVID-19 pandemic recovery and global economic turmoil. A quantitative approach was employed using the Ordinary Least Squares (OLS) method, with 72 monthly observations derived from secondary data sourced from official institutions including Bank Indonesia (BI), the Central Statistics Agency (BPS), the Indonesia Stock Exchange (IDX), and the Financial Services Authority (OJK). Classical assumption tests were applied comprising the Jarque-Bera normality test, Variance Inflation Factor (VIF) for multicollinearity, Breusch-Godfrey for autocorrelation, White Test for heteroscedasticity, and Ramsey RESET for model specification. Partially, inflation, exchange rate, and BI Rate each demonstrate a positive and significant effect on the JCI (p < 0.05). Simultaneously, all three variables exert a significant combined influence on the JCI, with a coefficient of determination R² = 0.4414, indicating that the model explains 44.14% of the variation in the JCI. The remaining 55.86% is attributed to other variables outside the model. Classical assumption test results reveal violations of normality, autocorrelation, and heteroscedasticity assumptions, although the model is free from multicollinearity. These findings confirm that Bank Indonesia's monetary policy has a significant and measurable impact on capital market performance. Further research is recommended using more advanced time series models such as GARCH or VECM to address violations of classical assumptions and improve estimation efficiency.

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.

Fathimah Azzahro; Bayu Irwansyah; Galih Gumilar; Apri Kuntariningsih

International Journal of Communication, Tourism, and Social Economic Trends 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This study examines the integration of Sound Governance principles within the sustainable tourism policy cycle to address institutional fragmentation and evaluation inefficiencies in developing economies. Using a sequential explanatory mixed-methods design, the research develops a multidimensional evaluation framework aligned with the Sustainable Development Goals (SDGs), analyzing policy performance across five strategic domains: Economy, Social-Welfare, Culture-Education, Environment, and Governance. The quantitative phase utilizes 17 adapted SDG indicators to measure policy efficacy, while the qualitative phase employs semi-structured interviews and stakeholder mapping to deconstruct power dynamics in multi-actor co-management structures. The findings reveal that Sound Governance—specifically transparency and accountability—serves as a critical catalyst for policy effectiveness, significantly influencing destination sustainability through an input-process-output-outcome-impact pathway. Empirical evidence from the case of Penglipuran Village, Bali, corroborates these results, demonstrating that indigenous institutional legitimacy enhances social responsiveness but remains vulnerable to overtourism-driven economic dependency. Notably, the study demonstrates that integrating SDGs into the policy evaluation cycle transforms assessments from mere administrative formalities into strategic instruments for long-term demand stability and ecosystem preservation. These findings position Sound Governance as a strategic intangible asset, offering theoretical contributions to development administration and practical guidance for policy-makers navigating the complexities of sustainable destination management in competitive global markets

Wahyu Ningsih; Syech Adiwijaya Latief; Abdul Wahid; Anin Asnidar; Ratnawati Ratnawati +6 more

Faedah : Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia 2026 FKIP, Universitas Palangka Raya

This community service program is an international initiative aimed at increasing public awareness of the importance of language politeness in environmental campaigns, particularly in efforts to reduce plastic waste. The program was carried out through collaboration between Universitas Muhammadiyah Makassar, Politeknik Besut Terengganu Malaysia, and the Geng Plastik Ija Terengganu community. The activities were conducted at Bukit Keluang Beach using a participatory approach that actively involved community members in the planning, implementation, and evaluation stages of the program. The activities included training on polite communication, simulations of persuasive language use in environmental campaigns, and direct practice of plastic waste reduction campaigns for the surrounding community. Through these activities, participants gained a better understanding of the importance of using polite and effective language in delivering environmental messages to society. The results showed an improvement in participants’ communication skills in environmental advocacy, increased public awareness regarding plastic waste reduction, and greater community participation in maintaining environmental cleanliness. Furthermore, this international collaboration also strengthened cross-cultural communication competencies and institutional cooperation in implementing community service activities oriented toward environmental sustainability.