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Marcelia Amanda Slaliahi; Michael Lega; Suci Rahmadani

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

This study examines the environmental advocacy strategies carried out by WALHI Jambi in addressing the pollution of the Batanghari River caused by illegal gold mining activities. This issue reflects ongoing environmental degradation and weak policy enforcement in managing natural resources. The study aims to analyze advocacy practices in terms of raising public awareness, community organizing, and influencing policy. A qualitative approach with a case study method was employed, with data collected through in-depth interviews, observation, and document analysis. The findings show that WALHI Jambi has undertaken various advocacy efforts, including media campaigns, public actions, community assistance, and engagement in policy forums. However, these efforts remain not fully optimal. Public awareness initiatives are still limited to information dissemination, community organizing has not yet developed into a strong collective movement, and policy influence is constrained by the absence of systematic instruments such as formal documentation, litigation, and structured coalitions. This study contributes to the understanding of environmental advocacy practices and highlights the need for strengthening advocacy strategies to achieve more effective policy influence and sustainable environmental governance.

Badrus Agusandara; Tresno Eka Jaya; Hera Khairunnisa

Akuntansi dan Ekonomi Pajak: Perspektif Global 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines how solvency, profitability, liquidity, and operating costs are affected by book-tax differences (BTD) among property and real estate companies listed on the Indonesia Stock Exchange from 2022 to 2024. One key indicator of financial reporting transparency is BTD, which reflects the difference between accounting and taxable income. This is particularly relevant for the property sector, which contributes Rp185 trillion to national tax revenue. The results of the study, conducted using the Random Effects Model panel data regression method with 93 observations from 31 companies, show that solvency (DER) has a significant effect on BTD, while profitability (ROA) also has a significant effect, indicating that companies with high profits tend to engage in more aggressive tax planning practices and financial reporting strategies. On the other hand, liquidity and operating costs do not have a significant impact on corporate tax reporting behavior. 98% of the variation in BTD can be explained by the model.

Maharani Safitri; Rika Maryam; Oktaviana Br Ginting M; Vieronica Varbi Sununianti; Istiqoma Istiqoma +1 more

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

Flood disasters have repeatedly affected Aceh Tamiang Regency for over fifteen years, causing significant material and socio-cultural losses. This study aims to examine the social response of the community through a literature review approach, using Jurgen Habermas's Communicative Action Theory as the analytical framework. Data were collected systematically from national journal articles, scientific proceedings, and academic reports related to flood mitigation and community social response in Aceh Tamiang. Data analysis was conducted using content analysis and thematic analysis techniques. The findings reveal that the community's response is primarily driven by local solidarity rooted in cultural values and local wisdom such as hadih maja. In Habermasian terms, this social response reflects the lifeworld domain, manifesting in voluntary collective action. However, a structural tension exists between the government's top-down system and the community's communicative rationality. Effective disaster mitigation requires the development of participatory public spaces that bridge the system and lifeworld, enabling the transformation from instrumental action to communicative action, thereby strengthening collective resilience against flood disasters.

Tanti Nur Apriani; Kokom Komariah; Efi Fadillah

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

This final project was an audiovisual feature video that explored the issue of uncertainty among informal sector workers, particularly porters at train stations. The work was motivated by the limited representation of porters, despite their important role in supporting transportation services. This report aimed to explain the application of the three-act structure in scriptwriting, consisting of Act I (Set Up), Act II (Confrontation), and Act III (Resolution). The production process included pre-production, production, and post-production stages, with scriptwriting as the main focus in constructing a structured narrative. In Act I, the work introduced the station environment and the porter profession to build audience understanding. Act II developed the conflict through the portrayal of job uncertainty, income instability, and the daily life of the main subject. Act III presented a reflective conclusion through multiple perspectives and symbolic visuals. The result showed that the three-act structure effectively created a systematic narrative flow and strengthened message delivery. In conclusion, the human-interest approach combined with observational visuals effectively conveyed social realities and fostered audience empathy toward informal workers.

Devi Lestary; Grasela Sinta2; Sarmauli Sarmauli

Damai : Jurnal Pendidikan Agama Kristen dan Filsafat 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

 This research addresses the growing tendency of contemporary education to prioritize cognitive achievement while marginalizing character formation and spiritual development, resulting in an imbalanced educational paradigm that affects the holistic growth of learners in various educational contexts. In response, the research critically examines the concept and principles of Christian education as articulated by Ignatius Loyola, particularly in relation to contemporary educational challenges and the need for meaningful transformation in learning processes today. The study employs a qualitative approach using a literature review method, drawing on relevant academic sources such as books, peer-reviewed journal articles, and theological writings to support systematic and critical analysis. The findings indicate that Ignatian educational thought emphasizes holistic human formation through the integration of intellectual, moral, and spiritual dimensions, grounded in the principles of Ad Majorem Dei Gloriam, Cura Personalis, and Find God in All Things, which together foster reflective, value-oriented learning. The study contributes to contemporary educational discourse by offering an alternative framework that promotes holistic development, strengthens character formation, and addresses the limitations of cognitively oriented educational models in diverse educational practices.

Andari, Andari; Nafiudin Nafiudin; Fatya Nisyah; Niken Widillahi

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

This study aims to analyze the influence of work discipline, professionalism, and organizational culture on organizational commitment among employees in the Public Service Sector. Organizational commitment is an important factor that reflects employee loyalty and attachment to the institution, while the three independent variables are considered as internal factors that can strengthen this commitment. The method used in this study is associative quantitative with a multiple linear regression approach. Data were collected through distributing questionnaires to 46 respondents based on probability sampling techniques. Data processing and analysis in this study used SPSS software version 27. Based on the results of the study, it was found that there is a significant influence of work discipline on organizational commitment. In addition, professionalism has a significant effect on organizational commitment, organizational culture has a significant effect on organizational commitment. Based on simultaneous hypothesis testing, it is proven that work discipline, organizational culture, and professionalism jointly influence organizational commitment. While the amount of contribution is 54% to organizational commitment, while the remaining 46% of organizational commitment is influenced by other factors such as leadership style, motivation, competence, rewards, job satisfaction, and employee performance. Thus, this study confirms that to increase organizational commitment, government agencies need to strengthen a healthy work culture, enforce discipline, and encourage a professional attitude in the work environment.

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.

Renita Renita; Dika Tripitasari; Ahdar Ahdar

Reflection : Islamic Education Journal 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The global ecological crisis is not only a scientific issue but also reflects the decline of human moral and spiritual awareness toward nature. This study aims to examine the acculturation approach of Islam Nusantara in Islamic Religious Education (PAI) learning as an effort to foster students’ ecological awareness. The research employed a qualitative library research method using various relevant sources, including books, national and international journal articles, and educational policy documents. Data analysis was conducted through data reduction, thematic presentation, and interpretive-analytical conclusion drawing. The findings indicate that Islam Nusantara, as a product of the acculturation between universal Islamic values and local Nusantara wisdom, contains various ecological traditions such as sasi, subak, and hutan larangan (forbidden forests), which can be contextually integrated into PAI learning. The developed learning model includes the use of local wisdom as learning resources, participatory project-based learning methods, and thematic Qur’anic interpretation related to environmental issues. The ecotheological approach of Islam Nusantara is considered effective in connecting religious teachings with students’ ecological realities, thereby fostering a religious-ecological character that views environmental preservation as part of worship. Although challenges remain in theological, pedagogical, and institutional aspects, this approach contributes strategically to shaping environmentally responsible Muslim generations.

Tazkiyatun Nafiah. P; Dika Tripitasari; Ahdar Ahdar

Karakter : Jurnal Riset Ilmu Pendidikan Islam 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study aims to formulate an integrated Islamic Religious Education (PAI) learning strategy that synthesizes the acculturation of Islam Nusantara and ecological ethics as a response to the fragmented character of conventional PAI learning which has not yet optimally integrated local cultural values and ecological awareness. This research employs a qualitative library research method with a systematic literature review approach, analyzing 28 primary sources selected from 67 identified literature published between 2019 and 2025. Data were analyzed using Braun and Clarke's thematic analysis through six stages: familiarization, initial coding, theme searching, theme reviewing, theme defining, and report writing. The findings reveal that Islam Nusantara contains three relevant pedagogical principles cultural humility (tawadu' budaya), cosmological inclusivity, and peaceful transformation while Islamic teachings hold rich ecotheological dimensions through the concepts of ecological tauhid, khalifah fi al-ardh, amanah, and rahmatan lil 'alamin. Based on this synthesis, four integrated learning strategies are formulated: Contextual-Cultural Learning, Eco-Thematic Quranic Interpretation, Community-Based Ecological Projects, and Ecological Spiritual Reflection. This study proposes a new conceptual framework termed "PAI Nusantara-Ekologis," which positions students not merely as ritually devout individuals but as responsible stewards (khalifah) of the earth.

Nur Azizah Azzahra; Indra Zachreini

Inovasi Kesehatan Global 2026 Lembaga Pengembangan Kinerja Dosen

Patients with ANSD may have hearing thresholds that vary from normal to severe hearing loss, but they often have difficulty understanding speech, especially in noisy environments. This condition can be caused by various factors, including genetic mutations (such as in the OTOF gene), preterm birth, perinatal hypoxia, and hyperbilirubinemia. Some adult patients have been reported to develop ANSD following autoimmune disorders such as sensorimotor neuropathy or after chemotherapy with ototoxic agents such as cisplatin. Diagnosis of Auditory Neuropathy Spectrum Disorder (ANSD) begins with a comprehensive medical history to identify risk factors that play a role. A history of preterm birth, severe hyperbilirubinemia requiring exchange transfusion, perinatal hypoxia, ventilator use, and a family history of infection or genetic disorders are major risk factors. In addition, patients or parents often report delayed speech development, inability to understand speech (especially in noisy environments), or a discrepancy between previous hearing test results and the child’s behavioral response. The gold standard for diagnosing ANSD is a combination of: (1) positive OAE and/or CM, (2) absent or abnormal ABR, and (3) absent acoustic reflex. This diagnosis is established only if there is evidence that the cochlea is functioning normally but there is a disruption in auditory nerve transmission. Routine monitoring is conducted to assess hearing and language development and adjust devices and therapy methods according to the patient’s needs. Counseling and education for families are also crucial components to provide optimal support at home and improve the patient’s quality of life. A comprehensive multidisciplinary approach is essential to ensure effective management of ANSD and achieve the best possible outcomes.

Asri Putri Anugraini; Shinta Masitho Windriyani; Ary Artanty; Paulus Rah Adi Pawitra; Sari Mellina Tobing

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

The development of fine motor skills in elementary school-aged children is crucial for academic achievement and daily activities. However, some children still experience delays in fine motor skills due to lack of stimulation, a lack of varied teaching methods, and the impact of technology use and learning after the pandemic. This study aims to improve fine motor skills in elementary school children through Educational Activities Using LEGO Bricks. The method used is a play-based learning approach integrated into thematic learning. The activities were conducted in several structured sessions, including an introduction, core activities, and reflection and evaluation. Participants were elementary school students who actively participated in LEGO assembly activities both individually and in groups. The results showed improvements in fine motor skills, evident in improvements in hand-eye coordination, accuracy, concentration, and manipulative abilities. Students also demonstrated great enthusiasm and progress in creativity when creating various types of works. The discussion indicates that playing with LEGO is beneficial for training small muscles in the hands through pinching, pressing, and arranging activities, as well as supporting cognitive development and a passion for learning. In other words, the LEGO Brick Educational Play Movement has proven to be an innovative and fun learning medium, as well as effective in developing the fine motor skills of elementary school students.

Cindi Ida Febrianti; Lathifatul Fikriyah; Rafika Meila Sari

Riset Ilmu Manajemen Bisnis dan Akuntansi 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the relationship between salaries, allowances, and employee productivity on company profitability. Human resources are an important factor in determining organizational success because employee quality and performance directly influence the achievement of company goals. Providing appropriate compensation, including salaries and allowances, can increase employee motivation, job satisfaction, and loyalty, thereby encouraging higher work productivity. High productivity reflects the company’s ability to utilize resources effectively and efficiently in order to produce optimal output. In addition, employee turnover is an important aspect that must be considered because it may affect operational stability and the company’s effectiveness in achieving business targets. Profitability is used as the main indicator to assess the company’s ability to generate profits from its operational activities. This study applies a quantitative method with an approach that examines the relationships among variables to obtain an overview of the influence of compensation and productivity on company profitability. The results of this study are expected to provide insights and recommendations for companies in managing human resources more effectively in order to improve financial performance sustainably.

Fadhil Kusuma Ningrum; Isnaini Herawati; Ririt Ika Lestari

Jurnal Riset Rumpun Ilmu Kesehatan 2026 Pusat riset dan Inovasi Nasional

This case report examines the effectiveness of a combined pulmonary rehabilitation and musculoskeletal physiotherapy program for a 26-year-old male post-pulmonary tuberculosis patient with lumbar tuberculous spondylitis. The patient, who had completed anti-tuberculosis treatment, presented with low back pain, shortness of breath, fatigue, and limited mobility. Spirometry indicated severe restrictive ventilatory impairment (FVC 1.28 L, 32% of predicted), and lower extremity muscle strength was reduced (MMT 2-3/5). The patient used a TLSO brace and walking aid. Over a three-week physiotherapy program, the patient participated in breathing exercises, spinal mobilization, muscle strengthening, functional exercises, and education on brace use. Evaluation occurred at the first, second, and third weeks. After treatment, pain intensity decreased from VAS 6 to VAS 3, FVC improved to 1.72 L, chest expansion increased, muscle strength improved to MMT 4/5, and performance on the Five-Times Sit-to-Stand Test showed progress. The Functional Independence Measure (FIM) score increased from 98 to 115, reflecting improved functional independence. These findings suggest that the combination of pulmonary and musculoskeletal physiotherapy effectively improved respiratory function, muscle strength, and the patient’s overall functional capacity.

Najibah, Mas Adelia

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

Fiqh learning education activities play an important role in improving early childhood worship awareness, particularly in understanding the pillars of Islam as the foundation of Islamic teachings. This study was motivated by the low level of children’s understanding of the pillars of Islam, which was caused by learning methods that were less engaging and less interactive. Therefore, this study aims to improve the understanding, habituation, and worship awareness of early childhood through the use of a simple, communicative, and easy-to-understand lecture method at TPQ Al-Hidayah, Pacar Kembang, Surabaya. This study employed a Participatory Action Research (PAR) approach consisting of several stages, namely problem identification, learning planning using the lecture method, implementation of activities, evaluation, and joint reflection to enhance learning effectiveness. The results showed that fiqh learning through the lecture method had a positive impact on improving children’s understanding of the pillars of Islam, developing worship habits, and fostering full awareness in carrying out daily worship practices. Thus, the lecture method is considered effective in enhancing understanding and worship awareness among early childhood learners.

Afridariyana Afridariyana; Rini Elfina; Septa Diana Nabella

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This study examines the influence of work discipline, employee motivation, and work environment on employee performance at the Office of Women Empowerment, Child Protection, Population Control, and Family Planning (DP3AP2KB) of Batam City. The research applies a quantitative approach with an associative design to determine the relationship and influence among variables. Data were collected from all employees using a structured questionnaire that had been tested for validity and reliability to ensure the accuracy of the research instrument. The analysis technique used is multiple linear regression to evaluate both partial and simultaneous effects of the independent variables on employee performance. The findings indicate that work discipline, motivation, and work environment collectively contribute significantly to improving employee performance. Individually, each variable also shows a meaningful and positive effect, reflecting the importance of both internal and external factors in shaping employee outcomes and productivity. These results imply that strengthening discipline, enhancing employee motivation, and creating a supportive, comfortable, and conducive work environment are essential strategies for improving organizational performance and achieving institutional goals effectively. Therefore, organizations are encouraged to implement policies and programs that support employee development, maintain a positive work atmosphere, and improve overall work quality in a sustainable manner.

Endi Suhendi; Badruzzaman M. Yunus; Asdianur Hadi; A. Baijuri

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

A mid the growing complexity of contemporary education, the challenge of integrating intellectual achievement with moral and spiritual development has become increasingly urgent. This study examines educational strategies in the Qur’an through the perspective of tafsir tarbawi, focusing on four core approaches: exemplary conduct, advice, dialogue, and storytelling. The research aims to explore how the Qur’an presents pedagogical methods that not only convey knowledge but also shape character and internalize values in learners. Employing a qualitative library research design with thematic and tafsir tarbawi approaches, this study analyzes relevant Qur’anic verses and supporting scholarly literature. The findings reveal that the Qur’an offers a holistic and dynamic model of education in which exemplary conduct functions as a behavioral model, advice serves as a means of value internalization, dialogue promotes reflective and critical thinking, and storytelling strengthens moral awareness through narrative experience. These strategies are interconnected and operate across cognitive, affective, and behavioral domains. The study concludes that Qur’anic educational strategies remain highly relevant for contemporary Islamic education, particularly in strengthening character formation, reflective learning, and the integration of values in educational practice.

Tika Gajah; Baitul Maharani Lubis; Bidara Jelita Maha; Erza Arkan Zharif; Muhammad Ashbar As-Silmy

Jurnal Riset Rumpun Ilmu Teknik 2026 Pusat riset dan Inovasi Nasional

This study aims to analyze the development of studies on the use of biomass as a renewable energy source to support national energy security using a bibliometric approach. Research data were obtained from the Scopus, Web of Science, and Google Scholar databases with a publication range of 2015-2025. The analysis was conducted using VOSviewer and Biblioshiny. The results show a significant increase in publication trends in the last decade, especially in the period 2016-2024, reflecting the increasing academic attention to biomass as a solution in the energy transition. Keyword visualization shows that biomass is closely related to concepts such as combustion, thermal efficiency, calorific value, and pelletizing. China is the country with the highest publication contribution, while Indonesia is strategically positioned due to its abundant biomass waste potential. Overall, biomass has great potential to support energy diversification, reduce dependence on fossil fuels, and strengthen national energy security in a sustainable manner.

Oktavianus Nong Vicky; Gabriel Angelo Gedi; Ferdinan Selestino Trifon; Molsiprimka Trio D. M. Asiki; Aurelius Mosa

jurnal Riset Rumpun Agama dan Filsafat 2026 Pusat Riset dan Inovasi Nasional

This study aims to analyze intersubjectivity, love, and hope in the anime The Fragrant Flower Blooms With Dignity through the perspective of the existentialist philosophy of Gabriel Marcel. The research employs a qualitative method using a literature review and content analysis approach. Data were collected from relevant philosophical texts on Marcel’s thought and from the analysis of scenes, dialogues, and character development in the anime. The findings reveal that the relationship between Kouruko Waguri and Rintaro Tsumugi reflects the concept of intersubjectivity as an authentic encounter between “I” and “Thou,” where both individuals recognize each other as subjects. The concepts of being and presence are manifested through genuine presence and relational openness, while having functions as a supporting element that does not lead to possessiveness. Furthermore, fidelity, love, and hope emerge as central dimensions in the fulfillment of the characters’ existence, as these aspects enable their relationship to develop in a meaningful and profound way. This study demonstrates that popular cultural works such as anime can serve as relevant media for philosophical reflection in understanding human existence as inherently relational.

Kezia Verena; Joshua Christian

jurnal Riset Rumpun Agama dan Filsafat 2026 Pusat Riset dan Inovasi Nasional

This study analyzes the integration of pedagogical leadership and professional competence in the Christian Religious Education (CRE) learning strategy course among undergraduate students. Employing a quantitative approach with a descriptive-correlational survey design, the research involved 26 respondents. Data were collected using a Likert-scale questionnaire, with the results analyzed using descriptive statistics and Pearson correlation. The findings show that both pedagogical leadership (85%) and professional competence (86%) are categorized as high. The Pearson correlation test reveals a strong and significant relationship between the two variables (r = 0.78). These results suggest that pedagogical leadership and professional competence are effectively integrated in the learning process. The course plays a strategic role in shaping students into professional and reflective learning leaders, providing them with the necessary skills to apply their leadership in educational settings. This integration enhances students' readiness to excel in their future roles, emphasizing the importance of these competencies for becoming well-rounded and effective educators.

Tri Subekti; Pujiwati Pujiwati; Indriati Tjipto Purnomo

jurnal Riset Rumpun Agama dan Filsafat 2026 Pusat Riset dan Inovasi Nasional

This study examines the use of generative artificial intelligence (GenAI) among theology students and its ethical and theological implications for theological education in the Society 5.0 era. Employing a light mixed-methods sequential explanatory design, the research involved theology students through surveys and semi-structured interviews. The findings indicate that GenAI is primarily utilized as a learning support tool for understanding course materials and developing academic assignments. While students demonstrate awareness of potential bias and ethical concerns, consistent transparency and critical reflection in AI usage remain limited. The theological concept of imago Dei emerges as a significant analytical lens, emphasizing human dignity and moral responsibility in academic practices. The study concludes that GenAI can constructively support theological education when integrated with faith-based ethical literacy and clear institutional guidelines.