Publication Search

This study aims to analyze the impact of the increase in Value Added Tax (VAT) and inflation on the sales revenue of PT Astra International Tbk during the 2022–2024 period. The research employs a quantitative approach using multiple regression analysis to examine the relationship between VAT, inflation, and sales revenue. Secondary data were obtained from the company’s financial statements, inflation data from Statistics Indonesia (BPS), and VAT rate information from the Directorate General of Taxes (DJP). The data were analyzed to identify how VAT and inflation influence the company’s revenue. The results indicate that both VAT and inflation have a significant effect on sales revenue, both simultaneously and partially. The coefficient of determination (R²) of 0.899 shows that 89.9% of the variation in sales revenue is explained by the changes in VAT and inflation rates. These findings suggest that VAT and inflation are important economic factors that should be considered by businesses, especially in the automotive industry, when planning strategies for revenue generation. Furthermore, the study emphasizes the critical need for companies to adapt to changing fiscal policies and macroeconomic conditions to maintain profitability and competitive advantage in a fluctuating economic environment.

This qualitative literature review explores how adaptive capacity mediates resilience in small family businesses (SFBs) during systemic shocks. Drawing from recent empirical studies, the review identifies adaptive capacity as a dynamic capability that enables SFBs to respond effectively to crises through flexible leadership, innovation, generational collaboration, and social capital. Unlike non-family firms, SFBs exhibit unique strengths and constraints rooted in socioemotional wealth, long-term orientation, and intergenerational ties. The findings highlight that adaptive capacity functions as a crucial intermediary between environmental disruption and business continuity. Contextual factors such as industry, firm size, and institutional support further influence resilience outcomes. This study contributes to the theoretical understanding of resilience by positioning adaptive capacity as a central mechanism in navigating systemic shocks.

Philosophy learning has a strategic role in shaping students' critical, reflective, and rational thinking skills. However, the main challenge faced in this learning process is to determine assessment and evaluation methods that are in accordance with the character of philosophy that are abstract and argumentative. This study aims to describe the method, assessment, and evaluation of philosophy learning based on the results of an in-depth interview with STISIP lecturer Syamsul Ulum. The research approach used is qualitative with data collection techniques through in-depth interviews, so that a comprehensive picture of philosophy learning practices in higher education is obtained. The results of the study show that discussion methods, case studies, and critical reflection are the most effective approaches in improving the quality of philosophy learning. The assessment is more focused on the student's thinking process, not solely on the final result, while the evaluation is directed at changing the way of thinking and the intellectual maturity of the students. These findings confirm that philosophy learning is not only oriented towards mastery of the material, but also on the formation of a critical, reflective, and ethical mindset that is an important provision for students in dealing with the complexities of academic and social life. Thus, philosophy learning plays a role as a means of intellectual development as well as student morals.

This study aims to analyze the feasibility of implementing Solar-Powered Street Lighting (PJUTS) as an alternative lighting solution in Campus C of UNINDRA PGRI. The background of this research is driven by the high operational electricity costs of the existing conventional street lighting system and the need to transition toward clean energy. The analysis methods include a technical comparison of off-grid systems, an economic evaluation based on cost savings, and an assessment of environmental impacts. The technical analysis indicates that PJUTS is highly feasible due to its ability to operate independently without reliance on the national electricity grid, thereby ensuring lighting continuity during power outages. From an economic perspective, although the initial investment (CAPEX) is higher than that of conventional street lighting, the project is considered feasible as it eliminates monthly electricity bills permanently, resulting in long-term budget efficiency and financial benefits. The Payback Period analysis shows that the initial investment can be recovered through cumulative operational cost savings. Environmentally, the implementation of PJUTS significantly contributes to carbon emission reduction and supports the Green Campus vision through the utilization of renewable energy. Overall, the transformation of the existing street lighting system into PJUTS represents a strategic and feasible initiative that fulfills effectiveness, efficiency, and sustainability criteria.

This study examines the effectiveness of the purchasing accounting information system at PT. ABC, with an emphasis on the quality and timeliness of information from ordering to payment to vendors. Using a qualitative descriptive approach, data was obtained through interviews, observations, and documentation involving departments related to purchasing activities. The results show that although the system has been implemented in accordance with company procedures, its effectiveness is still not optimal. This is evidenced by inconsistent documentation, frequent invoice revisions, and delays in the verification and payment processes, which reduce the efficiency and reliability of information. These problems are caused by weak document control, limited interdepartmental coordination, inadequate human resources, and high workloads in the purchasing unit. Therefore, improvements in system implementation and internal control are needed to improve the accuracy, timeliness, and overall effectiveness of the purchasing accounting information system.

This is related to the rights of traffic accident victims regulated in Article 240 of Law 22 of 2009 concerning Road Traffic and Transportation "traffic accident victims have the right to receive compensation from the party responsible and are entitled to insurance compensation from the insurance company". Article 1365 of the Civil Code, every person who commits an unlawful act is obliged to compensate for the losses arising from his or her mistake. In fact, many accidents occur due to damaged roads in Samarinda City, so this is one of the factors causing traffic accidents.The aim of this research is to answer two things. First, to find out and examine unlawful acts by the authorities in cases of traffic accidents due to damaged roads. Second, we want to know and examine the legal responsibilities of road operators. In this part of the research, we review and explore the relevant laws that regulate and are relevant to claims for compensation against road operators by victims of traffic accidents due to damaged roads.The results obtained from this research are as follows: 1) In this case, the occurrence of traffic accidents in terms of the last 5 years continues to show a significant increase, which means that the government has not maximally provided the community's rights, namely to have good roads. One of the causes of accidents is damaged roads, but to date no member of the public has filed a civil lawsuit against the government for compensation for the pain they suffered. 2) The government's regulations and efforts to provide protection for road users are sufficient, but they are not implemented optimally, in fact the public has never been given an appeal to demand their rights to receive good roads.  

Oatside as one of the local oat drink brands chose Maudy Ayunda as a brand ambassador to strengthen the product's image among TikTok users. The selection of public figures who have a positive reputation, academic achievements, and intellectual image is expected to be able to increase consumer trust in products. However, the effectiveness of the credibility of a public figure in influencing the buying interest of the audience still needs to be tested empirically. This study aims to determine the relationship between Maudy Ayunda's credibility as a brand ambassador and the interest of TikTok account @oatside.id followers to Oatside products. The research uses a quantitative approach with a correlational method and is based on the Theory of Source Credibility which includes three main dimensions, namely expertise, trustworthiness, and attractiveness. The research sample amounted to 99 respondents who were followers of the TikTok account @oatside.id and were obtained using a simple random sampling technique. Data analysis was carried out descriptively and inferentially through the Spearman Rank correlation test to find out the relationship between variables. The results of the study show that Maudy Ayunda's credibility has a significant and positive relationship with the buying interest of followers with a moderate level of relationship, so that the credibility of brand ambassadors plays an important role in digital marketing strategies through social media.

This study aims to examine the effect of microcredit on the level of community welfare in Kecamatan Sumbawa, with study locations in Kelurahan Pekat and Brang Bara. Microcredit is positioned as one of the strategic instruments in efforts to empower the economy of low-income communities, especially through increasing access to financing, income generation, and social welfare. This research uses a quantitative approach with Structural Equation Modeling (SEM) method based on Partial Least Square (PLS). The study population consisted of 100 micro-entrepreneurs in the two villages who had received microcredit from local financial institutions. The variables analyzed include ease of credit access (X1), credit repayment (X2), income (Y), and community welfare (Z) which acts as a mediating variable. The results of the analysis show that easy access to microcredit does not have a significant effect on income or community welfare. In contrast, the variable of microcredit repayment has a positive and significant effect on community welfare. In addition, income also has a positive and significant influence on welfare, indicating that an increase in income is a key factor in determining the economic and social welfare of microcredit recipient households. This finding confirms that the success of the microcredit program is more influenced by the effectiveness of the management and sustainability of the credit repayment system, rather than solely by the ease of access to financing.  

The purpose of this study is to examine the influence of income and employment opportunities on women's decision to become migrant workers, as well as the impact on the level of family welfare of women migrant workers. The approach used is a quantitative method by utilizing primary data collected through the distribution of questionnaires to female respondents who have worked or are currently working as migrant workers in Kecamatan Utan, Kabupaten Sumbawa Besar. Data analysis was conducted using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method with the help of SmartPLS software. The research variables were measured using a number of indicators formulated based on the theoretical basis and the results of previous studies. The findings show that income has a positive and significant influence on women's decision to work as migrant workers, with a coefficient of 1.940 and a p-value of 0.000. In contrast, employment opportunities have a negative and significant effect on the decision, with a coefficient of -1.147 and a p-value of 0.000. Furthermore, women's decision to become migrant workers has a positive and significant effect on family welfare, as shown by a coefficient of 0.594 and a p-value of 0.001. However, income does not have a significant direct effect on family welfare, with a p-value of 0.151. Meanwhile, employment opportunities have a positive and significant influence on family welfare, with a coefficient of 0.691 and a p-value of 0.030. These results indicate that women's decision to become migrant workers functions as a mediating variable in efforts to improve family welfare.

The provision of high-quality instructional materials is a crucial factor in the success of Indonesian Language for Foreign Learners (BIPA) programs, particularly at the advanced level which requires highly contextual content. This study aims to describe and evaluate the content suitability of the Sahabatku Indonesia BIPA 5 textbook. A descriptive-qualitative method was employed, with data collected through document studies. Purposive sampling was used for data analysis, and data validity was ensured through triangulation. The analysis focused on three primary dimensions: (1) the alignment of material descriptions with communicative objectives, (2) the accuracy of the instructional content, and (3) the quality of learning support materials. The findings indicate that the Sahabatku Indonesia BIPA 5 textbook achieves a suitability percentage of 87.5%, categorizing it as highly feasible for instructional use. The implications of this research are expected to serve as a reference for BIPA practitioners in selecting standardized teaching materials and provide constructive feedback for textbook developers in refining competency-based communicative materials.

This study aims to examine the impact of tourism activities on environmental sustainability and the culture of the Tengger tribe in Ngadas Village, Poncokusumo District, Malang Regency. Ngadas Village is one of the traditional villages located in the Bromo Tengger Semeru National Park area and is a growing natural and cultural tourist destination. The research method used is a qualitative approach with data collection techniques through observation, in-depth interviews, and documentation studies. The results of the study show that tourism activities have a positive impact in the form of economic improvement for the community and the preservation of several cultural traditions through tourist attractions. However, there are also negative impacts such as environmental degradation due to increased waste volume and land use change, as well as the commercialization of culture, which has the potential to diminish the sacred meaning of the Tengger tribe's traditions. This study recommends the need for sustainable and participatory tourism management, involving the indigenous community in decision-making so that environmental and cultural sustainability is maintained amid the development of the tourism sector.

This study examines the dynamics of public criticism of Shin Tae-yong's dismissal by PSSI as a phenomenon of digital communication that shows the tension between freedom of expression and the legal limits of hate speech. The background of this research stems from the intensity of netizens' reactions, which developed into collective moral pressure and had the potential to enter the realm of insults and hostility, as reflected in various comments, news reports, and verbal disputes involving public figures. This study aims to analyze how criticism, media framing, and netizen responses interact with the regulations of the ITE Law, particularly Article 28 paragraph (2), which is often used in reporting hate speech. The methods used are a normative juridical approach and case studies with document analysis, news reports, and academic literature techniques to identify patterns of digital expression and their legal relevance. The results of the study show that public criticism of Shin Tae-yong not only reflects performance evaluation, but also contains emotional, social identity, and moral dimensions that are reinforced by media framing and digital culture. The discussion confirms that the shift from criticism to hate speech occurs when public expression is not managed ethically, while law enforcement on hate speech articles still faces interpretation problems. In conclusion, this verbal dispute reflects the complexity of Indonesia's digital democracy and the urgency of legal reform

This study examines Banten Lama as a political symbol that shapes regional identity in Banten Province. As the former center of the Banten Sultanate from the 16th to the 18th century, the site holds not only historical and religious significance but also functions as a symbolic space influencing political legitimacy and the construction of collective identity in contemporary Banten society. Using a qualitative approach with a case study design, this research analyzes how local government, political elites, and communities negotiate the symbolic meanings of Banten Lama through ritual practices, public discourse, and revitalization policies. Data were collected through literature review, non-participatory observation, visual documentation, and examination of policy documents. The findings reveal that Banten Lama operates as a symbolic arena that intertwines historical narratives, Islamic spirituality, and political interests. The government employs symbols of the former sultanate to construct moral legitimacy and a religious political image, while local communities interpret Banten Lama as a spiritual space and a source of economic livelihood. Although the use of historical symbols strengthens regional identity, it also gives rise to symbolic politics that often dominate public space without being accompanied by substantive policy outcomes. This study concludes that the governance of Banten Lama requires participatory and culturally grounded approaches to ensure the sustainable preservation of its historical and social values.

This study analyzes the implementation of cultural preservation policies in Lebak Regency in the context of the Seren Taun tradition as part of efforts to maintain local wisdom and sustainable development. The approach used is qualitative with a case study method, through interviews, observations, and documentation studies of local governments, traditional leaders, and the Kasepuhan Citorek community. Data analysis was carried out using the Miles and Huberman model, including data reduction, data presentation, and conclusion drawn. The results of the study show that the implementation of cultural preservation policies in Lebak has been regulated through Regent Regulation Number 435 of 2022 concerning Regional Cultural Promotion, which emphasizes the importance of indigenous peoples' participation. The implementation of this policy is analyzed using Edwards III's theory, which includes communication, resources, disposition, and bureaucratic structure. The Seren Taun tradition has proven to play an important role in strengthening cultural identity, fostering social solidarity, maintaining food security, and teaching ecological awareness. However, challenges such as budget constraints, low cultural documentation, and shifting values of the younger generation remain major obstacles. This research emphasizes that synergy between the government, customary institutions, and communities is the key to the success of sustainable and inclusive cultural preservation in Lebak Regency.

The Great Mosque of Banten is a historical heritage that reflects cultural acculturation and the glory of Islam in the Indonesian archipelago. This study aims to analyze the forms of collaboration between the government, local communities, and site managers in preserving the Great Mosque of Banten using the Collaborative Governance theory by Ansell and Gash (2007). A descriptive qualitative approach was applied through interviews, field observations, and document studies conducted in the Great Mosque area. The findings reveal that collaboration among stakeholders has not yet reached optimal levels due to limited communication, trust gaps, and conflicting interests. Nevertheless, functional cooperation has emerged through joint activities in sanitation, security, and tour guide training. Based on the five indicators of the collaborative process, direct communication (face to face dialogue) and trust building remain major challenges, while shared understanding between government agencies, the foundation, and the community has begun to develop. This study highlights the importance of sustainable collaborative governance in preserving the religious, historical, and social values of the Great Mosque of Banten while supporting the welfare of the surrounding community.  

The Lapindo Brantas case is the largest environmental disaster in Indonesia, causing significant environmental damage and widespread economic and social impacts on the surrounding community. This incident sparked debate about corporate legal responsibility for the damage that occurred. This study aims to thoroughly evaluate the responsibility of the Lapindo Brantas corporation using the responsibility theory approach and Law Number 32 of 2009 concerning Environmental Protection and Management. The methods used are normative with case studies and legislative analysis to understand the mechanism of corporate legal responsibility in the context of environmental disasters. The findings of this study indicate that corporations can be held criminally liable for environmental damage, and in the case of Lapindo Brantas, the company bears legal responsibility in accordance with the principle of strict liability as stipulated in Law Number 32 of 2009. This study emphasizes the urgency of applying the principle of corporate responsibility as an important part of environmental law enforcement in Indonesia.

This study investigates the phenomenon of quasi-social movements that emerged during the August 25, 2025 protests in Indonesia. Quasi-social movements are defined as forms of public mobilization that appear to arise spontaneously, lack formal organizational structures, and are often leveraged for particular political agendas. Using a qualitative method supported by literature review, this research examines social movement theories, the functions of social media, and the socio-political dynamics that shaped the protests. The findings indicate that the protests were not purely the result of spontaneous civic engagement, but were instead driven by top-down mobilization orchestrated by elite actors through digital narratives, disinformation, and the broader influence of communication technology. This phenomenon signals a shift in the relationship between citizens and the state, including evolving patterns of political participation that do not always follow organized forms. The protests further illustrate how mass mobilization in the digital era can be generated through narrative construction and manipulation of public perception. In conclusion, quasi-social movements represent a new pattern of technology-mediated political expression, highlighting the need for more critical perspectives on modern forms of social mobilization.

Demonstrations demanding the dissolution of the House of Representatives by 2025 highlight a crisis of public trust and serve as a key moment in Indonesia's political landscape. These protests have not only symbolic significance but also lead to elite repositioning, the temporary dismissal of several members, and the cessation of policy that increased benefits. This study examines how the crisis has prompted political institutional reconstruction and the role of civil society in influencing change. A descriptive qualitative approach was used, including literature studies, analysis of academic literature, official documents, and media reports. The findings indicate that actions by the House of Representatives, such as the rotation of Commission III leadership, member deactivation, and rejection of benefit increases, were primarily reactive to public pressure. The discussion reveals that while these actions reduce crisis escalation, they are cosmetic and do not address structural issues like legislative accountability and budget transparency. In conclusion, the 2025 protests provide an opportunity for civil society to engage politically outside elections, but the institutional changes made are short-term. Fundamental reform can only occur if civil movements remain consistent and if political parties and the government commit to reform.

This article examines the handling of sexual harassment offenses within Indonesia’s criminal justice system, which faces complex challenges, particularly when restorative justice (RJ) is used as an alternative mechanism for case resolution. This study analyzes the implementation of RJ in sexual harassment cases at the Sleman Resort Police (Polres Sleman), referring to the Indonesian National Police Regulation No. 8 of 2021 on the Handling of Criminal Acts Based on Restorative Justice. The analysis focuses on how this policy is applied at the operational level and how its practice interacts with the normative provisions set forth in Law No. 12 of 2022 on Sexual Violence Crimes (UU TPKS), which explicitly prohibits non-judicial settlement for several categories of sexual violence. Using a qualitative approach through interviews, observations, and document analysis, the study finds that RJ continues to be applied at Polres Sleman despite its potential conflict with the prohibitions stipulated in the UU TPKS. At the operational level, the legal culture of police officers plays a significant role in encouraging the use of RJ, driven by pragmatic considerations such as efficiency in case resolution, social pressure from the community, and officers’ perceptions of the seriousness of sexual harassment cases. As a result, victims’ rights often fail to become the central focus, even though victimology emphasizes the importance of victim recovery and protection. The study concludes that regulatory harmonization, increased sensitivity of law enforcement officers toward sexual violence issues, and strengthened victim protection mechanisms are essential to ensure that the application of RJ does not undermine substantive justice.

This study examines the increasing incidence of land disputes in Indonesia, particularly those arising from unlawful acts in the form of unauthorized land occupation, which generate legal uncertainty and result in both material and immaterial losses for rightful landowners. The growing number of such cases highlights the urgent need for fair and firm legal protection, especially when land occupation has occurred over a long period and complicates the recovery of ownership rights. This research specifically analyzes Decision Number 267/Pdt.G/2020/PN Kpg, a case involving the occupation of part of the plaintiff’s certified land by the defendant. The general objective of the study is to gain a comprehensive understanding of the legal mechanisms for restoring land rights affected by unlawful land occupation, while the specific objectives are to identify the form of the unlawful act committed and to analyze the legal process used to recover the disputed land rights. The research employs a normative legal method based on the analysis of secondary data, including legislation, legal doctrines, and court decisions. The approaches applied consist of statutory, conceptual, and case approaches, using juridical-descriptive analysis techniques. The findings are expected to identify unauthorized land occupation through boundary expansion as a form of unlawful act and to explain the recovery mechanism through civil litigation and the validation of land boundary re-measurement reports. This study is expected to contribute theoretically to agrarian and civil law development and practically to improving land dispute resolution procedures and public legal awareness.