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Azkiya, Azza; Vadhilah, Mifta Ulva; Ardiyanti, Vivi

Jurnal Pengabdian dan Perubahan Sosial 2026 Lembaga Pengembangan Kinerja Dosen

Clean and healthy living habits are an essential foundation in shaping a generation that is mindful of personal and environmental health. These habits need to be instilled from an early age, both at school and at home, so that they can become a sustainable part of students' lifestyles. This community service activity aims to improve the knowledge and skills of students at SD Negeri 1 Mertoyudan in consistently applying Clean and Healthy Living Behaviors (PHBS) in their daily lives. The implementation methods comprised three main approaches: interactive discussion-based education, a demonstration of proper handwashing techniques in accordance with WHO standards, and hands-on practice in maintaining personal hygiene. These approaches were chosen to ensure that students not only understand the concept of PHBS theoretically but are also able to apply it independently in real-life situations. The results of the activity showed a significant improvement in students' understanding of the importance of washing hands with soap at critical moments as a form of personal hygiene responsibility. Through a demonstrative approach that involved active student participation, participants were able to practice proper personal hygiene steps accurately and confidently. This activity is hoped to have a long-term impact in shaping students who are disciplined, responsible, and attentive to both personal and environmental health, while also serving as an effective preventive measure in reducing the risk of infectious diseases among school-age children.

Nova Fitriana Kusumaningtyas; Ahmad Muhammad Mustain Nasoha; Inasa Areeva; Alifia Arin Nabila; Zulfa Maulida

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

This article aims to reconstruct legal awareness and social justice in the context of a contemporary rule of law through the integration of economic law, digital law, civil law, criminal law, and constitutional law within the framework of citizenship rights and Islamic Sociological Jurisprudence Theory. The main problem of this research stems from the fact that the development of the modern legal system tends to be sectoral, formalistic, and not fully responsive to social change, unequal access to justice, and digital transformation that affects the relationship between citizens and the law. This research uses a normative legal research method with a conceptual, legislative, and sociological approach. The results of the study indicate that legal awareness is not simply understood as formal compliance with norms, but must be developed as a substantive awareness oriented towards social justice, protection of citizenship rights, and public welfare. From the perspective of Islamic Sociological Jurisprudence, law is positioned not only as a regulatory instrument, but also as a means of social transformation based on the values ​​of justice, moral responsibility, and siding with the interests of society. Integration across legal branches is crucial for the legal system to more comprehensively address issues related to economics, digitalization, civil relations, criminal enforcement, and state governance. Therefore, the reconstruction of legal awareness must be directed toward establishing a legal paradigm that is integrative, humanistic, adaptive, and socially just.

Alifvia Nur Aini; Mokhamad Choirul Hudha

JURNAL ILMIAH PENDIDIKAN KEBUDAYAAN DAN AGAMA 2026 CV. ALIM'SPUBLISHING

Islamic education emphasizes the formation of disciplined character, which can be developed through habituation from an early age. This study aims to describe the process of forming students’ disciplined character through daily worship habituation at Madrasah Ibtidaiyah Guppi Pagerlor 2. The school was selected due to its relatively small number of students and its structured and intensive worship programs. This study employed a descriptive qualitative approach, with data collected through interviews, observations, and documentation. The findings indicate that the consistent and routine practice of daily worship contributes to the development of students’ discipline, particularly in terms of punctuality, compliance with rules, and responsibility. A structured guidance system, the role of teachers as educators, and the implementation of rewards and educational sanctions were identified as the main supporting factors. However, limitations in facilities and lack of family support remain challenges. Therefore, daily worship habituation plays a significant role in fostering students’ disciplined character and strengthening character education in the madrasah.

Darni, Siti

Ekspresi : Publikasi Kegiatan Pengabdian Indonesia 2026 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

This activity aims to provide children at the Al-Riyadhoh Tenggumung Wetan Surabaya Islamic Boarding School (TPQ) on how to manage their time and energy during Ramadan to ensure a balance between learning and worship. The method used was descriptive with a qualitative approach and an Asset-Based Community Development (ABCD) approach. Data collection techniques were carried out through observation, interviews, and documentation. The results of the activity showed that the webinar and mentoring provided were able to increase the children's understanding and enthusiasm in managing their time between learning, worship, and rest during Ramadan. This activity also had a positive impact on increasing children's motivation to learn and discipline in carrying out daily activities. Therefore, good time and energy management is crucial to help children carry out learning and worship activities more effectively during Ramadan. In addition, this activity encourages the formation of positive habits, personal responsibility, and children's awareness to use their time productively and beneficially every day.

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.

Basaria, Ida; Hutabarat, Gaby Gabriela; Habeahan, Marta Erinda; Sembiring, Gressella Sesinta

Realisasi : Ilmu Pendidikan, Seni Rupa dan Desain 2026 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

This article examines umpasa as the determinant of the validity of the Mangalahat Horbo ritual and as a vehicle for transmitting the cultural values of the Batak Toba people from an anthropolinguistic perspective. Mangalahat Horbo is a buffalo sacrifice ritual that functions simultaneously as a cosmological, political, and linguistic event. This study employs a descriptive qualitative approach using three theoretical frameworks: Dell Hymes' (1974) SPEAKING model to analyze the ritual as a speech event, Roland Barthes' (1968) semiotics to dissect the denotative and connotative meanings of umpasa, and Kluckhohn's (1953) theory of cultural values and Sibarani's (2014) local wisdom theory to identify embedded cultural values. The findings reveal that umpasa operates on three simultaneous layers of meaning: pragmatic-performative, social-hierarchical, and cosmological-ecological. Umpasa is not merely an aesthetic ornament but a constitutive element of the ritual that shapes the social and cosmological reality of the Bius community. Eight cultural values are identified: communicative courtesy, adat knowledge transmission, self-restraint, collective responsibility, cultural preservation, cosmological reciprocity, distributive justice, and ecological harmony. This study affirms the urgency of anthropolinguistic documentation of Mangalahat Horbo before the Parhata masters of umpasa diminish further.

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.

Radius Simanjuntak; Rusdi Fatolosa Zebua; Geto Geto

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

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

Kinanti Ranum Falina; Retno Yuni Nur Susilowati

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

This study investigates the effect of Corporate Social Responsibility (CSR) disclosure and political connection on corporate tax avoidance among mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. As CSR practices increasingly shape stakeholder expectations, questions arise as to whether such disclosures genuinely reflect ethical corporate behavior or are strategically employed to legitimize tax planning. In addition to CSR disclosure, political connection is examined as an external institutional factor that may influence firms’ tax behavior by reducing regulatory scrutiny and enforcement risk. CSR disclosure is measured using the Global Reporting Initiative (GRI) index, while tax avoidance is proxied by the Effective Tax Rate (ETR). Additionally, political connection is identified based on the presence of politically affiliated individuals in the firms’ board list. This study adopts a quantitative approach employing panel data linear regression analysis. The research population consists of mining companies consistently listed on the IDX during the observation period, with samples selected through purposive sampling, having 41 mining companies in total. This study aiming to contribute to academic discourse and practical implications for policymakers, investors, and regulators. The findings found that there are no significant effect between CSR disclosure and political connection on tax avoidance. The results of this study concluded that there are many factors both from internal and external that could affect tax avoidance activity in Indonesia’s mining companies yet was not covered in this study.

Julia Lambe; Hartati Bahar; Agnes Mersatika Hartoyo

Inovasi Kesehatan Global 2026 Lembaga Pengembangan Kinerja Dosen

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

Sebastian Gerald Wesley Silalahi; Lorina Siregar Sudjiman

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

This study aims to analyze the integration of tax policy with the Environmental, Social, and Governance (ESG) framework in supporting the achievement of sustainable development. Current sustainability challenges require public policies that are not only focused on state revenue collection but also capable of encouraging more environmentally friendly, inclusive, and accountable economic behavior. As a fiscal instrument, taxation has strategic potential to promote business activities aligned with ESG principles through incentives, disincentives, and strengthened policy governance. This study uses a qualitative approach with a literature review method to examine the relationship between tax policy, ESG, and sustainable development. The findings indicate that integrating tax policy with ESG can serve as an important instrument in supporting the transition toward a green economy, strengthening social responsibility, and improving transparency and accountability in fiscal policy. However, its implementation still faces challenges such as suboptimal policy harmonization, limited measurement indicators, and weak cross-sector integration. Therefore, a more comprehensive tax policy design is needed to make a tangible contribution to sustainable development.

Salwa Sabila

Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya 2026 Asosiasi Periset Bahasa Sastra Indonesia

This study aims to describe the representation of love in the character of Indar in the novel Bukan Cinta Monyet by Purnama Teduh based on Erich Fromm’s perspective. This study employs a descriptive qualitative method using a literary psychology approach. The source of this study is the novel Bukan Cinta Monyet, with data consisting of narrative quotations and dialogues related to the representation of love in the character of Indar. Data collection was conducted through reading and note-taking. Data analysis in this study employed content analysis, which includes data reduction, data presentation, and drawing conclusions. The results indicate that Indar’s representation of love, viewed from the perspective of existential needs, encompasses only the needs for relatedness and attachment. Indar’s representation of love demonstrates an orientation toward brotherly love and erotic love. Meanwhile, elements of mature love such as responsibility, care, respect, and knowledge have not been fully realized. Thus, Indar’s representation of love does not yet demonstrate the maturity of love, but rather the consistency of feelings she maintains from adolescence into adulthood.

Salwa Sabila

Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya 2026 Asosiasi Periset Bahasa Sastra Indonesia

This study aims to describe the representation of love in the character of Indar in the novel Bukan Cinta Monyet by Purnama Teduh based on Erich Fromm’s perspective. This study employs a descriptive qualitative method using a literary psychology approach. The source of this study is the novel Bukan Cinta Monyet, with data consisting of narrative quotations and dialogues related to the representation of love in the character of Indar. Data collection was conducted through reading and note-taking. Data analysis in this study employed content analysis, which includes data reduction, data presentation, and drawing conclusions. The results indicate that Indar’s representation of love, viewed from the perspective of existential needs, encompasses only the needs for relatedness and attachment. Indar’s representation of love demonstrates an orientation toward brotherly love and erotic love. Meanwhile, elements of mature love such as responsibility, care, respect, and knowledge have not been fully realized. Thus, Indar’s representation of love does not yet demonstrate the maturity of love, but rather the consistency of feelings she maintains from adolescence into adulthood.

Putri Sulisti; Hildawati Hildawati

Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Street vendors play an essential role in urban informal economies by fulfilling community needs and supporting local economic activity. This study analyzes the role of business ethics in building consumer trust among street vendors in Dumai, Indonesia. A qualitative descriptive method was applied using interviews, observation, and documentation involving three vendors and two consumers. Findings indicate that ethical practices such as honesty in transactions, responsibility for product quality, friendly service, and cleanliness of business premises improve consumer comfort and perceived safety. These conditions encourage repeat purchases, customer loyalty, and a positive reputation for vendors. Therefore, business ethics function not only as moral guidance but also as social capital supporting the sustainability of informal microenterprises. This study highlights that ethical behavior is crucial for strengthening long-term relationships between vendors and consumers in urban settings. Overall, implementing ethical standards contributes to sustainable small business development in informal sectors. It also improves public trust.

Daffa Nashwan Rabbanee, Muhammad; Ikhsan, Ibrahim

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

This study aims to analyze the transformation of Don’s character in the film Jumbo using K.M. Weiland’s character arc framework. The research employs a qualitative method with a descriptive-interpretative approach. Data were collected through repeated viewing of selected scenes that represent character development, and analyzed based on narrative structure, including exposition, inciting incident, rising conflict, climax, and resolution, as well as supported by visual elements such as facial expressions, gestures, and cinematic composition. The findings reveal that Don’s character undergoes a dynamic and gradual transformation. Initially, he is driven by a strong need for social validation, which develops into a negative change arc as he reinforces false beliefs and exhibits increasingly egoistic behavior. At the climax, Don reaches a critical turning point that triggers self-reflection. Ultimately, he transitions into a positive change arc, demonstrated through empathy, responsibility, and concern for others. This study highlights that character development in film is constructed through the interplay of conflict, social relationships, and a structured narrative process.

Dwight Nusawakan; Abdul Malik Mufty; Nurul Chaerani Nur; Harianti Fajar; Yosef Marsianus Karno

Publikasi Hasil Pengabdian dan Kegiatan Masyarakat 2026 Asosiasi Periset Bahasa Sastra Indonesia

Malpractice in the health professions is one of the issues that can cause harm to patients, health professionals, and healthcare institutions. A lack of understanding among students as prospective health professionals regarding ethical aspects, legal principles, professional standards, and proper service procedures may increase the risk of malpractice. This Community Service activity aims to provide students of STIKES Pasapua Ambon with an understanding of the concept of malpractice, the factors causing malpractice, and preventive efforts through the implementation of professional ethics, compliance with standard operating procedures, effective communication, and the improvement of professional competence. The activity was carried out through counseling, educational sessions, interactive discussions, and guidance on health law for participants. The results of the activity indicate an increase in students’ knowledge and awareness of the importance of understanding the limits of professional authority, legal responsibility, and preventive measures to avoid malpractice in healthcare practice. This activity is expected to help develop future health professionals who are professional, ethical, and responsible in providing safe and high-quality healthcare services.

Agnia Nagita Selvira; Al Nur Andari; Firda Rahma Solihah; Syifa Putri Gunawan; Supriyono Supriyono

Jurnal Pendidikan Pancasila dan Kewarganegaraan 2026 Asosiasi Periset Bahasa Sastra Indonesia

This study aims to identify and analyze the application of Pancasila values in the development of Indonesian tourism as a foundation for ethics and character. The method used is library research, reviewing various relevant written sources, including books, journals, articles, and other academic publications. The findings indicate that globalization exerts both positive and negative influences on Indonesian tourism, while simultaneously opening opportunities for the advancement of more ethical and responsible tourism practices. The integration of Pancasila values within the tourism sector such as mutual cooperation, environmental stewardship, social justice, and respect for cultural diversity can foster sustainable tourism development that balances economic growth with moral responsibility. Furthermore, these values contribute to strengthening national identity, preserving local wisdom, and enhancing community participation in tourism activities. The study also highlights that tourism grounded in Pancasila principles can improve social welfare by empowering local communities and promoting inclusive development. In conclusion, the application of Pancasila principles in tourism development is essential for maintaining a balance between economic progress and socio-cultural preservation, while reinforcing national character and resilience in the face of globalization and rapid global change.

I Nengah Sucipta Angga Putra; I Gusti Ayu Eviani Yuliantari; Putu Eva Ditayani Antari; Kadek Januarsa Adi Sudharma

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

This research aims to analyze the legal protection of workers' rights during Termination of Employment (PHK) due to company bankruptcy, as well as assessing the conformity between applicable legal provisions and practice in the field. The method used is normative legal research with a statutory and factual approach. The research examines various legal regulations related to employment and bankruptcy, as well as the implementation of these regulations in resolving employment disputes. The research results show that the regulation of layoffs according to Law Number 6 of 2023 concerning Job Creation emphasizes that layoffs are the termination of the employment relationship due to certain things which result in the end of the rights and obligations between workers and employers which is a last resort. In practice, however, workers often experience difficulties in obtaining their normative rights, especially when companies face financial instability or insolvency. Then the responsibilities that can be carried out by companies to realize fair legal protection for workers are divided into 2 (two) efforts, namely preventive and repressive. Preventive efforts include compliance with labor regulations and transparent communication, while repressive efforts are carried out through dispute settlement and fulfillment of workers’ compensation rights. This research confirms the existence of a gap between legal norms and practice in the field. Therefore, it is necessary to increase legal awareness and strengthen regulatory enforcement to ensure the fulfillment of the rights of workers affected by layoffs.

Rafly Maulana Yahya

An International Journal Tourism and Community Review 2026 Akademi Kesejahteraan Sosial Ibu Kartini Semarang

Public facility cleanliness is a reflection of cultural values and collective social responsibility. Bus stops, as daily transit points for thousands of commuters, often face declining cleanliness due to limited user participation and management. This community service program was conducted on April 22, 2026, at RSAL Bus Stop, Surabaya, Indonesia, with one researcher as the sole implementer. The objectives were to improve physical cleanliness, provide environmental education, and enhance aesthetics through greening. The method consisted of three activities: installing cleanliness reminder posters, cleaning the bus stop area, and adding ornamental plants in flower pots. Evaluation employed qualitative descriptive techniques, including observation, photographic documentation, and informal interviews. Findings revealed that the bus stop floor, initially littered with plastic waste, cigarette butts, and dry leaves, became clean after sweeping. Posters were successfully placed in visible positions, and three flower pots containing Sansevieria trifasciata and Epipremnum aureum created a fresher atmosphere. Users responded positively, noting improved comfort and cleanliness. The synthesis indicates that simple interventions by a single individual can generate meaningful improvements when combining physical cleaning, visual education, and greening. This initiative demonstrates that small-scale university-led social responsibility programs can serve as replicable models for sustainable public facility management.

Arditya Prayogi; Nurifah Mumtazah; Salwa Salwa; Chomsah Rachmawati; Zahra Khoirunnisa +2 more

Tabsyir: Jurnal Dakwah dan Sosial Humaniora 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

The development of digital technology has positioned video games beyond mere entertainment to become a cultural medium with the potential to influence players' social and political perspectives. In this context, video games are seen as relevant as a medium for political socialization because they present interactive narratives, moral choices, and social simulations that allow players to directly experience dilemmas of power, justice, responsibility, and state-citizen relations. This article aims to analyze the potential of video games as a medium for political socialization, examine narrative elements that influence the formation of political awareness, and examine the possibility of integrating the Indonesian socio-cultural context into game narratives. This research uses a qualitative approach with a literature review design through a search of various literature sources. The results indicate that video games can serve as a medium for informal political socialization through participatory experiences, moral reflection, and the immersive internalization of political values. This potential will be further enhanced by incorporating local Indonesian contexts, such as mutual cooperation (gotong royong), diversity, and social justice. This study confirms that video games are worthy of being positioned as an educational-cultural medium that can expand political education models in the digital era.