Publication Search

This article presents an overview of the latest research results discussing the impact of earnings management practices on company value during the 2019-2023 period. This research aims to explore the relationship between earnings management and company value from various perspectives, using qualitative research methods and a case study approach. The researchers searched, analyzed and developed data from previous research, then adapted it to current conditions. The research findings outline the influence of earnings management on company value in the 2019-2023 time period. The research results highlight several trends, including an increased focus on transparency, accountability, as well as the impact of technology on earnings management practices and assessing corporate value. In conclusion, recent research trends show a shift towards deeper and more relevant understanding, with an emphasis on transparency, accountability, the influence of technology, as well as research based on specific industries and country contexts.

This study aims to examine the implementation of librarians' personal competencies within the framework of the 4B concept (Beauty, Brain, Behaviour, Brave) at the Regional Library of Tulungagung Regency. The 4B concept was initially popularized in the pageant world but has since evolved into an approach applicable to service-oriented professions, including librarianship. This research employs a descriptive qualitative approach, using in-depth interviews with three informants: the Head of the Library and Archives Service and two female librarians who also serve as division heads. The findings indicate that each element of the 4B concept is evidently manifested in the personal competencies of female librarians. The beauty aspect reflects not only physical appearance but also personal integrity and efforts to create an appealing service environment. Brain is demonstrated through mastery of knowledge and librarianship skills. Behaviour is reflected in professional attitudes, empathy, and work ethics in service interactions. Meanwhile, brave is embodied in the courage of female librarians to take on strategic roles, lead innovations, and face challenges in the public sphere. These findings reinforce the perspective that female librarians possess capabilities equal to their male counterparts in terms of professionalism and play an active role in challenging gender stereotypes in the library environment. This research contributes to the development of a humanistic and gender-equality-based librarian competency model.

This community service program aims to enhance the understanding of Geology Engineering students at Universitas Sulawesi Tenggara regarding environmentally sustainable mining practices. The education was delivered through lectures, interactive discussions, and local case studies relevant to mining activities in Southeast Sulawesi. These methods were chosen to encourage active participation and ensure the materials were contextually relevant to the students’ local environment and future professional field. The results indicate that students gained new insights into the implementation of good mining practice, post-mining reclamation, and mining and environmental regulations, which fostered greater awareness of the environmental and social impacts of mining. In addition, the program facilitated critical thinking and encouraged students to analyze real-world mining problems from a sustainability perspective. Consequently, this program not only improved students’ environmental literacy but also developed a sense of responsibility and commitment to supporting sustainable mining practices. It is expected that the knowledge gained will influence their future decisions as professionals in the mining sector, promoting a more sustainable and responsible industry.

In inheritance law, the Qur’an typically stipulates a 2:1 distribution, where men receive two parts and women one. This division is often justified by the idea that men are responsible for earning a living, with women not typically involved in financial support. However, feminist exegete Amina Wadud argues that this distribution is not based on justice. She emphasizes that the primary consideration in inheritance should be the benefits the heirs will receive, rather than gender. This study aims to analyze inheritance distribution in Qs. al-Nisā’ verses 11-12 from Amina Wadud's feminist perspective, specifically her critique of the 2:1 ratio. The study is a qualitative library research study titled "Inheritance in the Review of Justice and Benefit Perspective Amina Wadud." The primary source is Wadud's book Women in the Qur'an and the Qur'an According to Women, with secondary sources drawn from related articles and journals. The findings indicate that while the Qur'an generally assigns men a larger share, inheritance is not always distributed in a 2:1 ratio. The division varies depending on factors such as family relationships, with sometimes equal shares (1:1) or a different distribution (1:2), prioritizing justice and the benefits of the heirs.

This study examines the integrity of general elections through the lens of prophetic journalism. A qualitative approach was employed to explore the perspectives and experiences of institutional administrators, community leaders, and local residents regarding electoral integrity grounded in prophetic journalism. This approach emphasizes the importance of relationships among various actors in the public policy process, including government institutions, non-governmental organizations, and the private sector. The research was conducted at the East Java Provincial General Election Commission (KPU), with data collected directly by the researcher through observation of words and actions. Data collection was carried out holistically and integratively, focusing on relevance to the study objectives. Data analysis involved systematically searching, organizing, and processing all interview transcripts while ensuring validity through careful verification procedures. The results indicate that electoral integrity can be maintained effectively through a combination of deliberative democracy and prophetic journalism. In this context, the media functions not only as an information distributor but also as a moral agent ensuring transparency, accountability, and fairness throughout the electoral process. Campaigns to validate and counter hoax news during elections are most effective when prophetic journalism is integrated with agenda-setting theory, allowing the media to shape public perception through information filtering, digital literacy education, and the delivery of objective and ethical reporting. Prophetic journalism also serves as a social control mechanism, reinforcing transparency and oversight by combining the press’s watchdog function with principles of honesty, responsibility, and wisdom, preventing electoral manipulation and safeguarding democratic integrity.

Citizenship rights are a fundamental foundation for ensuring the fulfillment of basic rights, including the right to consumer protection. In the context of globalization and the development of the digital economy, the potential for violations of consumer rights is increasing, thereby requiring the state to strengthen its responsibilities. This study aims to analyze the relationship between citizenship rights and the state’s obligations in guaranteeing consumer protection from the perspective of positive law and policy practices in Indonesia. The research method employed is a normative approach with juridical analysis of legislation, court decisions, and legal doctrines, complemented by a comparative study of international regulations. The findings reveal that consumer protection cannot be separated from the state’s recognition of universal citizenship rights. The state plays a role as regulator, facilitator, and supervisor to ensure the fulfillment of consumer rights to safety, comfort, and fairness in transactions. However, gaps were identified between legal norms and implementation, particularly in digital market oversight and the protection of vulnerable consumers. The study concludes that consumer protection is a concrete manifestation of the state’s responsibility for citizenship rights, requiring regulatory strengthening, effective supervisory institutions, and synergy among the state, business actors, and society.

Considering that the millennial generation will continue the life of the nation and state, the millennial generation needs to be made aware of the importance of preserving the country. This will support the country's defense against internal and external, military and non-military threats. Because education helps future generations of young people understand history, values, and dedication to preserving the country, education is very important for national defense. Students can become development agents who benefit society and the nation through education and learning how important it is to maintain national unity. This research will use normative juridical research which takes an approach from legal, phenomenon and ideological perspectives. This article aims to determine the extent to which formal education in Indonesia influences the development of awareness of national defense in the younger generation, explores the factors that influence this understanding and awareness, examines how the national education curriculum is implemented, and provides suggestions for strengthening the education system. The advantages of this work are as follows: it provides an in-depth analysis of how education forms a strong concept of national defense knowledge for the younger generation

This research aims to analyze the governance forms implemented by the village government in the breakfast culinary tourism program to empower Micro, Small, and Medium Enterprises (MSMEs) in Punden Rejo Village, Tanjung Morawa District, Deli Serdang Regency. It explores the application of good governance principles in local economic development based on culinary tourism. Using a descriptive qualitative approach, the study collected data through in-depth interviews, observations, and documentation from village officials, MSME actors, and tourists. The study is guided by Sedarmayanti's principles of good governance, particularly participation and accountability, linked to MSME empowerment. The results reveal that the breakfast culinary tourism management has not been optimal. Accountability is weak, as the village government has not registered or mentored MSMEs in the tourism sector to obtain a Business Identification Number (NIB) from the local Cooperative and MSME Office. Additionally, there is a lack of reporting on tax deductions and minimal support for business capital and training, causing many MSMEs to cease operations. From a participatory perspective, the village government has not actively involved community institutions like Pokdarwis, PKK, and Karang Taruna in planning and implementing activities, resulting in weak social support for MSMEs. Overall, the management of breakfast culinary tourism in Punden Rejo Village has not optimally empowered MSMEs due to weak implementation of accountability and participation principles. The success of sustainable tourism depends on cooperation between the village government, MSMEs, and local institutions to build a participatory and accountable tourism management system.

Bullying remains a serious problem in primary education because it affects children’s psychosocial development, academic performance, and mental health. This community service program focused on educational efforts to prevent bullying at SDN Pamoyanan, Padamaju Village, Pagelaran Sub-district, Cianjur Regency. The aim of this activity was to increase students’ understanding of the definition, forms, impacts, and prevention strategies of bullying, as well as to foster collective awareness in creating a safe and inclusive learning environment. The method applied was a participatory research approach that involved teachers and students in every stage, from planning, implementation, to evaluation. Activities were carried out through observation, discussion, material presentation, simulation, and reflection. The results showed a significant increase in students’ knowledge, where before the intervention most of them did not understand the concept of bullying, but after the program, the majority were able to identify its forms and prevention steps. In addition, the program successfully built positive interactions and encouraged students to be more courageous in sharing their experiences and perspectives regarding bullying. Overall, the findings indicate that participatory-based education is effective in strengthening students’ understanding while fostering more empathetic and collaborative social attitudes. This activity is expected to continue sustainably by involving teachers, parents, and the wider community to strengthen bullying prevention efforts in primary schools.

Language has a crucial role in understanding human communication, one of which is through speech actions carried out by humans. The existence of speech acts is so diverse, one of which is expressive speech that can reflect the psychological condition of the speaker. This research chose the film Kukira Kau Rumah as an object, because film is one of the objects that contains speech acts through dialogue. In the film, there are many dialogues that are emotionally charged and relevant to mental health issues. The study of this film is important because it can provide a new perspective in pragmatics, especially understanding how language is used to express emotions, build character dynamics, and represent the form of expressive speech itself. This study uses a descriptive qualitative method whose analysis is carried out on the dialogues in the film to find various expressive speech acts, identify the types of expressive speech acts, and define the meaning of speech acts to the context related to these speech acts. The types of expressive speech that were found included the expressive act of praise, thanks, criticism, complaining, blaming, congratulating, and apologizing. This research is expected to contribute new insights in pragmatic studies, especially regarding the analysis of expressive speech acts and new references for linguistic studies.

In everyday communication, expressive speech acts play an important role in conveying the speaker's emotions, feelings and attitudes towards a situation. Film as a communication medium also utilizes expressive speech acts as a medium that builds character and conveys messages to the audience. One film that is interesting to study from the perspective of expressive speech acts is the short film "Kembali Pulang" by Klamby. This film presents various forms of emotional expression that can be explained to understand the function and meaning of language in interactions between characters. The aim of this research is to explain the forms of expressive speech acts contained in the short film "Kembali Pulang" by Klamby. The method used in this research is a theoretical approach and methodological approach. The results of this research found that there were expressive speech acts of feeling guilty, speech acts of praise, speech acts of asking for reassurance, speech acts of complaining, speech acts of refusing, speech acts of confusion, speech acts of anger, speech acts of prayer or hope, and speech acts of congratulating. The benefit of this research is to find out the forms of expressive speech acts in films through pragmatic studies and to train analytical skills through pragmatic studies.

This study aims to analyze the quality of educational services at SDN Lambangsari 05 Tambun Selatan based on students’ perceptions using the Service Quality (Servqual) method. The background of this research highlights the crucial role of elementary schools in providing quality education services as a fundamental stage in shaping students’ character, social skills, and cognitive abilities. By focusing on students’ perceptions, this study seeks to obtain a realistic picture of service quality from the perspective of the main beneficiaries, namely the students themselves. A qualitative approach was employed, and data collection techniques involved both direct observation of school activities and the distribution of structured questionnaires to 50 fourth-grade students to ensure the validity of the findings. The Servqual method was used to evaluate five service dimensions: Tangibles, Reliability, Responsiveness, Assurance, and Empathy, which together provide a comprehensive assessment of educational service quality. The analysis results show that four dimensions—Reliability, Responsiveness, Assurance, and Empathy—have positive gaps, indicating that the services provided meet or exceed students’ expectations and reflect the school’s commitment to quality. However, the Tangibles dimension shows a small negative gap (-0.03), suggesting the need for improvements in physical aspects such as the cleanliness of classrooms, the availability of learning media, and the maintenance of school facilities. In conclusion, the overall quality of educational services at SDN Lambangsari 05 is considered good, with strong performance in non-physical aspects, although upgrading physical facilities remains essential to enhance student satisfaction and create a more conducive learning environment.

Believers, both in the time of Jesus and in today’s context, live in situations shaped by social, political, economic, religious, and cultural influences that often give rise to anxiety and doubt about God’s providence. In Luke 12:22–32, Jesus delivers a teaching that prohibits worry and calls His followers to direct their hearts toward the Kingdom of God. For those living under Roman rule, these words were a source of comfort and encouragement to remain steadfast in their faith in God’s power, and for believers today, the same message continues to be relevant as guidance for managing worry with trust and hope. This study seeks to analyze Luke 12:22–32 from the perspective of the theology of God’s providence and to explain its implications for contemporary Christian life. The findings emphasize three key points: first, the passage affirms God as a sovereign, loving Father who cares deeply for His people; second, God’s providence includes both physical and spiritual needs, thus framing faith as an active trust that combines prayer, hope, and concrete action; and third, reflection on God’s providence strengthens believers to face modern anxieties by prioritizing the Kingdom of God, practicing spiritual discipline, and embodying solidarity with others. Although limited in scope as a textual study without cultural or empirical application, this research contributes significantly to understanding God’s providence in Luke 12:22–32 and underlines its relevance for addressing contemporary challenges while encouraging Christians to live out their faith in tangible ways.

South Sumatra is a province with high natural resource potential in the palm oil plantation sector. The increasing demand for palm oil has led to many companies operating in this sector. One such plantation company is PT. Agro Muara Rupit, located in Rawas Ulu District, North Musi Rawas Regency, South Sumatra Province. This research is important because plantations are not only assessed from a commercial perspective, but must also have a positive impact on environmental sustainability. One environmentally conscious design concept is ecological architecture. Ecological architecture plays a role in protecting ecosystems from damage and creating comfort for residents from a physical, social, and economic perspective. This research aims to create environmentally conscious residential designs by applying ecological architecture concepts, ensuring the preservation of the natural environment. The research method used is a qualitative descriptive method with stages namely problem identification, data collection, analysis, and concept development, then the concept is implemented into the design. The results of this study are the implementation of four aspects of the ecological architecture concept in residential environments, including through natural ventilation and lighting systems by creating openings in the building, energy savings by using solar panels, the use of natural materials in the building mass such as clay, wood and bamboo, and the application of a bio pore system as water absorption.

This study examines the influence of globalization on the YOLO (You Only Live Once) culture and hedonistic behavior among students at UIN Raden Mas Said Surakarta and offers solutions based on Islamic values. Globalization, fueled by technological and social media developments, has accelerated the spread of consumer culture. This encourages students to prioritize immediate pleasure without considering the long-term impact.The research method used was descriptive qualitative, using interviews and literature analysis. The results show that social pressure, the influence of digital trends, and easy access to a consumer lifestyle play a significant role in the rise of hedonistic behavior among students. This phenomenon indicates a shift in mindset that tends to prioritize instant gratification. From an Islamic perspective, this lifestyle is inconsistent with the principle of wasathiyah, or balance, which emphasizes simplicity, responsibility, and a meaningful life orientation. Therefore, the solutions offered include strengthening character education based on Islamic values, developing a da'wah community close to the realities of students, and providing alternative programs that can channel the energies of the younger generation toward productivity and spirituality.Through this approach, students are expected to be able to act more wisely in facing the strong currents of globalization and adopt a balanced lifestyle, not get caught up in hedonism, and still adhere to Islamic teachings

This study explores the phenomenon of eclipses from the perspective of Islamic prophetic traditions (hadith), aiming to understand the theological and ritual responses to such celestial events in Islamic teachings. Despite being predictable astronomical occurrences, eclipses have often been associated with myths and superstitions in various cultures. The study investigates how Islamic teachings demystify these phenomena through authentic hadiths. Using a qualitative method with a thematic and historical approach, primary data were drawn from digital hadith sources such as Maktabah Syamilah, Hadith Soft, and the Encyclopedia of Hadith: The Nine Imams. The analysis identified ten relevant hadiths, which were grouped into three main themes: the meaning of eclipses, the spiritual wisdom behind them, and prescribed religious practices. Findings show that Islam emphasizes eclipses as signs of God's greatness, unrelated to death or birth events, and calls for reflective acts such as prayer and charity. This research contributes to the discourse on how religious texts provide a rational and spiritual framework for  natural phenomena

This study aims to examine the process of enacting Law Number 3 of 2022 concerning the Capital City, which was completed in a relatively short period of only 42 days. The main focus of this research is to assess whether the legislative process was in accordance with the principles of proper law-making as stipulated in Law Number 12 of 2011 on the Formation of Laws and Regulations. This study employs a normative legal research method with a literature-based approach, relying on the analysis of legislation, legal literature, and relevant official documents. The findings indicate that the drafting process of the Capital City Law was conducted hastily and did not fully comply with the applicable provisions. This is reflected in the limited public participation, the lack of transparency in the deliberation, and the absence of democratic principles that should guide the law-making process. The fact that the bill was deliberated in only 42 days demonstrates a legislative process that was neither ideal nor substantive in nature. Moreover, the accelerated process tends to reflect a conservative and elitist character, in which the aspirations of the wider community were insufficiently accommodated. In conclusion, the enactment of Law Number 3 of 2022 cannot be considered ideal from the perspective of constitutional law or democratic principles. Therefore, it is necessary to evaluate and reform legislative mechanisms to ensure that future law-making processes are more participatory, transparent, and truly reflective of the interests of the people.

This study investigates the influence of the film Tenggelamnya Kapal Van Der Wijck on students’ perceptions of Minangkabau culture, focusing on Communication Science students at Bina Sarana Informatika University (UBSI). The research employs a quantitative approach with a survey method, applying the Uses and Effects theory to examine how media content affects audience perception. The study aims to understand how cultural values embedded in the film impact students’ knowledge, attitudes, and behavioral orientations toward Minangkabau traditions. A total of respondents were surveyed to measure their cultural perceptions before and after watching the film. Statistical analysis using correlation tests reveals a significant relationship between exposure to the film and students’ cultural perceptions, with a correlation coefficient of 0.631, indicating a moderately strong influence. The film illustrates various aspects of Minangkabau culture, including the matrilineal kinship system, social norms, and traditional values, which significantly enhance students’ awareness and understanding. Furthermore, the findings suggest that the film contributes not only to knowledge acquisition but also to shaping attitudes and potential behavioral changes toward cultural appreciation. The study concludes that film, as a powerful visual medium, plays a substantial role in shaping cultural perceptions among the younger generation. These findings underline the importance of strengthening cultural literacy through audiovisual media while encouraging critical perspectives to avoid misinterpretation of cultural messages. Future research is recommended to compare the impact of different cultural films across diverse student populations to deepen the understanding of media influence on cultural perception.

This study analyzes the creative approach and communication methods employed by Afif Yulistian in creating content for his YouTube channel, PipVlog. The study's background stems from the rapid growth of digital media, which has created competition among content creators, where success is determined not only by visual appeal but also by the ability to engage with viewers. This research employed qualitative descriptive methods and collected data through observation, documentation, and in-depth interviews with key informants. The findings of this study indicate that Afif Yulistian focuses on creativity by selecting everyday themes relevant to his audience's lives, maintaining a consistent upload schedule, and adapting to viral trends as strategies to maintain content relevance. His creative process encompasses pre-production, production, and post-production stages, utilizing simple narratives, light editing, and humor. In terms of communication, Afif employs a casual, familiar, and friendly style, creating a genuine impression and strengthening emotional connections with viewers. His consistent personal branding also reinforces his image as an original and relatable creator. This study concludes that PipVlog's success is supported by a combination of creative strategies and efficient communication methods. These findings provide theoretical contributions to the field of communication science, particularly regarding new media and digital content strategy. From a practical perspective, the research findings can serve as a reference for content creators and creative industry professionals in developing relevant, adaptive strategies that can sustain their presence amidst competition on digital platforms.

Indonesian EFL senior high school students. Traditional EFL instruction often emphasizes lower-order cognitive skills, limiting students' ability to analyze, evaluate, and create in English. This research explored student experiences with PBL and its impact on HOTS development. Semi-structured interviews were conducted with five 11th-grade students participating in environmental-themed PBL activities. Thematic analysis identified patterns in student experiences and perceptions. Findings reveal that students perceive PBL as significantly more engaging than traditional instruction, fostering enhanced motivation, deeper understanding, and collaborative competencies. Students demonstrated active engagement in higher-order cognitive processes through research activities, critical discussions, and creative project development. Collaborative dimensions particularly enhanced analytical and evaluative thinking as students examined diverse perspectives. Implementation challenges emerged, including time management difficulties, group dynamics issues, resource limitations, and presentation anxiety. These challenges highlight PBL's complexity and the need for comprehensive support systems. The study concludes that while PBL effectively promotes HOTS development in EFL contexts, successful implementation requires systematic support, including project management instruction, collaborative skills development, adequate technological resources, and continuous professional development for educators.