Publication Search

72,210 articles from 658 journals · 2,111 citations tracked

Showing 81-100 of 1,746

Analytics

Ahmad Rifa Ein; Siti Pakitoh; Mus’idul Millah

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

This study explores the shift from traditional to modernist educational paradigms in Islamic boarding schools (pesantren), which have been in existence since before Indonesia’s independence. The shift involves adapting learning methods while retaining traditionalist approaches, ensuring that they meet modern needs without eliminating their core values. The study uses a qualitative-phenomenological approach to examine three main areas: (1) the strategy of educational values and spiritual practices employed by pesantren leaders, with an emphasis on the TAQWA method, which aims to improve student understanding quickly; (2) the integration of Qur'an literacy, religious traditions, and environmental empowerment in the educational process; and (3) the impact of this model on student character development. Qur'an literacy in this context extends beyond reading and memorizing verses, focusing on understanding and actualizing its values in daily life. Religious practices such as book study, worship routines, and etiquette coaching promote moral development. Environmental activities, such as agriculture and natural resource management, encourage independence and ecological awareness. This holistic approach can serve as a model for character education, blending spiritual, social, and environmental aspects, while strengthening pesantren's role in fostering moral and ecological awareness.

Monika Grachia Mirahel Andale; Yohana Anggilina Loru; Veronika Dasi Ta’a; Kristina Safira Ndaro; Maria Alusia Yufri Dala +1 more

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

Language is the primary means of communication in human life. The absorption of English into Indonesian among university students is an increasingly prominent phenomenon with the development of globalization and digital technology. This study aims to analyze the impact of this absorption on the emergence of new words or terms used by students in academic contexts and everyday communication. The research method used is descriptive qualitative. This approach was chosen because this study aims to describe and analyze linguistic phenomena and their impact on the Indonesian language. The results of the analysis show that the absorption of English has given rise to various new terms that are practical, concise, and contextual, such as deadline, submit, healing, burnout, as well as mixed forms with Indonesian affixes such as nge-print and di-upload. These terms facilitate communication and enrich students' linguistic expression. However, on the other hand, the use of these new terms has the potential to displace the use of standard Indonesian equivalents. Thus, the absorption of English has a dual impact: enriching vocabulary through the formation of new terms while also requiring a wise attitude to maintain the existence of the Indonesian language.  

Monika Grachia Mirahel Andale; Yohana Anggilina Loru; Veronika Dasi Ta’a; Kristina Safira Ndaro; Maria Alusia Yufri Dala +1 more

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

Language is the primary means of communication in human life. The absorption of English into Indonesian among university students is an increasingly prominent phenomenon with the development of globalization and digital technology. This study aims to analyze the impact of this absorption on the emergence of new words or terms used by students in academic contexts and everyday communication. The research method used is descriptive qualitative. This approach was chosen because this study aims to describe and analyze linguistic phenomena and their impact on the Indonesian language. The results of the analysis show that the absorption of English has given rise to various new terms that are practical, concise, and contextual, such as deadline, submit, healing, burnout, as well as mixed forms with Indonesian affixes such as nge-print and di-upload. These terms facilitate communication and enrich students' linguistic expression. However, on the other hand, the use of these new terms has the potential to displace the use of standard Indonesian equivalents. Thus, the absorption of English has a dual impact: enriching vocabulary through the formation of new terms while also requiring a wise attitude to maintain the existence of the Indonesian language.  

Agustinus Abraham

Tri Tunggal: Jurnal Pendidikan Kristen dan Katolik 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This study analyzes the relationship between Christian faith and artificial intelligence (AI) through a theological-philosophical approach and assesses its relevance to the existence of the Catholic Church in the digital age. The background of this study stems from the rapid development of AI, which brings both opportunities and risks to the life of faith, such as the simplification of theological teachings, the reduction of personal relationships, and the emergence of a technocratic paradigm. The study uses qualitative methods with a literature review of the Holy Scriptures, Church documents, and literature on philosophy and technology ethics. The results of the analysis show that AI is a product of human creativity as the image of God, so it does not conflict with faith, but it remains instrumental and does not have moral or spiritual dimensions like humans. Therefore, AI cannot replace the role of humans in faith relationships. The Church is called to guide technological development through Christian ethical principles, upholding human dignity, being critical of the effects of dehumanization, and utilizing AI wisely for evangelization, catechesis, and faith education. With a reflective and critical approach, the Church can remain relevant amid technological advances without losing its identity and mission for the common good.  

Abdul Hakim; Tutik Hamidah; Ali Hamdan

International Journal of Sociology and Law 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

This research is based on the shortage of functional penghulu officers, which has become a serious issue for the government, particularly the Ministry of Religious Affairs of Indonesia. This condition can affect the quality of services in marriage registration, family guidance, and the provision of legal certainty to the community. To overcome the emergency of penghulu personnel, it is necessary to propose that the position of penghulu also be granted equal access to women, whereas until now the position of penghulu has been dominated only by men. Therefore, this research aims to conduct a comprehensive study on the provisions regarding the opportunities and problems of female penghulu within Indonesia’s civil law system, in which civil law is the official positive legal umbrella governing penghulu affairs. This research is normative legal research employing a statutory approach and a conceptual approach. Meanwhile, the primary legal materials of this research consist of various laws and regulations directly related to penghulu affairs. The results of this research indicate that the opportunities for female penghulu within the civil law system are very open, constitutionally valid, and not subject to any normative prohibition. The problems arise when female penghulu are requested to act as guardians appointed by the court (wali hakim) or entrusted with the delegated guardianship of marriage (taukil wali). This is because, under Indonesia’s civil law, a wali hakim or a person receiving taukil wali is required to be male. In addition, another problem is the existence of a specific requirement to be male that must be fulfilled in the recruitment of penghulu personnel as stated in the Announcement Letter on the Recruitment of Candidates for Civil Servants of the Ministry of Religious Affairs.  

I Made Maswinartha; I Nyoman Putu Budiartha; Ni Komang Arini Styawati

International Journal of Sociology and Law 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

The growth of the digital economy in Indonesia has positioned Foreign Venture Capital Companies (FVCCs) as a fundamental pillar within the startup financing ecosystem. However, the legal landscape has undergone a significant transformation with the enactment of Law Number 4 of 2023 on the Development and Strengthening of the Financial Sector (P2SK Law). This regulation mandates that all financial services business actors, including foreign entities, obtain business licenses from the Financial Services Authority (Otoritas Jasa Keuangan/OJK). This study aims to analyze the legal implications of this licensing requirement on business certainty for foreign investors and to examine the normative inconsistencies between the Investment Law and the P2SK Law. This research employs a normative juridical method with a statutory approach and a conceptual approach. The findings reveal the existence of normative ambiguity (vagueness of norms) concerning the operational status of FVCCs utilizing offshore structures during the regulatory transition period, which is set to expire in January 2026. Such legal uncertainty has the potential to hinder the inflow of Foreign Direct Investment (FDI) if not promptly addressed through adaptive implementing regulations, such as the optimization of regulations governing Foreign Representative Offices. On the other hand, the licensing obligation enhances legal certainty by providing preventive legal protection for Business Partner Companies through contract standardization and integrated supervision. In conclusion, this study recommends cross-sectoral regulatory harmonization and the issuance of clear technical guidelines to ensure a balanced approach between prudential supervision and investment facilitation.

Fahrurozy Ambaru Harun; Riana Diah Sitharesmi; Nurlia Djafar

Jurnal Riset Rumpun Seni, Desain dan Media 2026 Pusat Riset dan Inovasi Nasional

This research aimed to revitalize Mosau' Dance, a nearly extinct traditional dance from Bolaang Mongondow, through the creation of a new work entitled Sinungkudan Dance. Mosau' Dance is a celebratory dance of post-war warriors whose existence is currently fading in the Bolaang Mongondow region due to a lack of regeneration and the influence of modernization. This research employed a descriptive qualitative approach with a focus on choreographic analysis. The revitalization process was carried out through four stages: exploration, reconstruction, reinterpretation, and reactualization. The results indicate that revitalization through the creation of Sinungkudan Dance successfully provided a "new breath" for the local tradition of Bolaang Mongondow. Choreographically. Sinungkudan Dance consisted of eight movement variations, combining three original Mosau' movement motifs (such as joyful leaps) with five newly created movements that depicted narratives of warrior life (Bogani), ranging from weapon sharpening and physical training to the atmosphere of warfare. The choreographic structure was supported by nine symbolic floor patterns, the use of the tungkudon (spear) as a prop, and digital musical accompaniment that blended traditional rhythms with modern instruments such as the flute and snare drum. In conclusion, through more visually and kinetically attractive innovations, the values of leadership and resilience embodied in Mosau' Dance were able to be transmitted to younger generations as a proud cultural identity for the people of Bolaang Mongondow.

Sabrina Salsabila; Erna Indriastiningsih; Anita Oktaviana Trisna Devi

Jupiter: Publikasi Ilmu Keteknikan Industri, Teknik Elektro dan Informatika 2026 Asosiasi Riset Ilmu Teknik Indonesia

This study was conducted to analyze the causes of occupational accidents and to identify potential hazards in the material cutting process at PT Kanaan Global Indonesia using the Job Safety Analysis (JSA) approach. The high number of occupational accidents, totaling 15 cases during the period of December 2024–May 2025, indicates the existence of gaps in occupational safety control in this area. Data were collected through direct observation, interviews with workers, and the collection of historical data from the Occupational Health and Safety (OHS) unit. Risk analysis was carried out using a risk matrix to determine likelihood and severity values, followed by JSA for each work stage. The results identified 25 potential hazards, consisting of 4 risks in the extreme category, 9 in the high category, 7 in the medium category, and 5 in the low category. High-risk hazards were predominantly found in roll cutting and cutting press machines, which are characterized by mechanical hazards. Control recommendations focus on the implementation of engineering controls such as the installation of guarding systems and safety light curtains, improvements in safe work procedures, and increased discipline in the use of personal protective equipment (PPE). These findings demonstrate that the JSA method provides a comprehensive overview of risk sources and serves as an effective basis for formulating occupational accident control strategies within the company.

Siti Halimah; Muhamad Arief Noor; Joned Ceilendra Saksana

Jurnal Mahasiswa Kreatif 2026 International Forum of Researchers and Lecturers

PT Jasamarga Tollroad Operator (JMTO) ia trusted by the company to handle toll road operations which include transaction services at toll gates and toll road services. PT Jasamarga Tollroad Operator (JMTO) is responsible for smoothness, comfort, and safety on toll roads. Good coaching to all employees will improve employee performance. This study aims to determine the effect of compensation, motivation, and job involvement on the performance of employees of PT Jasamarga Tollroad Operator (JMTO) Semarang Branch. The issue raised in this study is the decline in employee performance at PT Jasamarga Tollroad Operator (JMTO) which is indicated by the existence of work aspects that do not meet minimum service standards, which will have an impact on decreasing the quality of service to toll road users. The type of research used in this research is descriptive quantitative with a census sampling method using a questionnaire with a population of 157 respondents, with a Likert scale to measure each variable. Data analysis technique used is primary data using correlation test, linear regression, multiple. Methods of data analysis using SPSS version 24.00. The results obtained from this study are that the t-value of -0.440 is smaller than the t-table of 1.975 and the significance value of 0.687 is greater than 0.005. This shows that compensation has no effect on the performance of employees of PT Jasamarga Tollroad Operator (JMTO). Motivation obtained t value 3.493 greater than t table 1.975 with a significance value of 0.001 less than 0.005. meaning that the motivational variable affects performance. variable job involvement obtained t value of 9.506 greater than t table 1.975 with a significance value <0.001 less than 0.005. shows that the variable job involvement affects the performance of employees of PT Jasamarga Tollroad Operator (JMTO). Simultaneously the compensation, motivation and job involvement variables obtained results 63.385 greater than table 2.66 with a significance level of 0.001 less than 0.005. this shows that the variables of compensation, motivation and job involvement simultaneously have a significant effect on the performance of employees of PT Jasamarga Tollroad Operator (JMTO).

Anggi Mutiara; Utami Arsih

Jurnal Riset Rumpun Seni, Desain dan Media 2026 Pusat Riset dan Inovasi Nasional

The Andun Offering Dance is an important tradition in the traditional wedding ceremony of the Serawai people in South Bengkulu. It contains the main cultural symbol, Sekapur Sirih, which not only functions as a ritual complement but also has a philosophical meaning that represents the noble values ​​of the local community. This study aims to uncover the symbolic meaning of Sekapur Sirih in the Andun Offering Dance and explain the request to strengthen social relations between families united through the traditional wedding procession. The research method uses a qualitative descriptive approach through literature studies, observations, and interviews with traditional leaders of South Bengkulu. The results show that Sekapur Sirih contains values ​​of respect, welcome, purity, harmony, and prayer for the bride and groom. In addition, the existence of Sekapur Sirih functions as a cultural communication medium that maintains the identity of the Serawai people amidst social change. These findings preserve the importance of preserving traditional symbols in traditional ceremonies as an effort to maintain the continuity of local culture.

Milawati Saranani; Mursal Junus; I Made Sukratman

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

The purpose of this study is to determine the perception of Plasma Farmers/Partners on the Existence of PT. Tani Prima Makmur Oil Palm Plantation, Andabia Village, Anggaberi District, Southeast Sulawesi Province. The number of samples in the study was 54 respondents of partner/plasma farmers. There are two types of data in general, namely quantitative data and qualitative data. The data sources used in this study are primary data and secondary data. The data analysis method in this study is qualitative descriptive analysis, with a qualitative analysis model. With a Likert scale, the measured variables are described into variable indicators. Then the indicators are used as a starting point for compiling instrument items that can be in the form of questions or statements. The answers to each instrument item using a Likert scale have positive questions and negative questions. Based on the results of the analysis, it appears that public perception regarding the economic impact of PT Tani Prima Makmur's activities is assessed as a total score of 574, indicating that the existence of oil palm plantations has a positive impact on improving the economy of partner/plasma farmers. The overall social impact has a total score of 416, which means that the presence of oil palm plantations is perceived to have a negative impact on the social community of partner/plasma farmers.

Indah Sulmayanti; Tiwi Indriyani; Yunita Puspita Sari; Selly Marcella

Bhinneka: Jurnal Bintang Pendidikan dan Bahasa 2026 Universitas Palan

This research is motivated by the importance of studying pronouns in literary works because pronouns play a role in building cohesion and the meaning of stories. This research aims to describe the form and function of pronouns in the short stories Thank You for Today, Sad Stories on Sunday 4.0, and Uncle Gordi by Yoga Zen in the digital media of Ruang Sastra. This study uses a qualitative descriptive method with a morphological approach. The data source was in the form of three short stories by Yoga Zen, while the research data was in the form of words containing pronouns. The data collection technique is carried out through reading, listening, and recording techniques. The results of the study showed the existence of persona pronouns, pointer pronouns, and questioner pronouns. Persona pronouns include first, second, and third personas in the singular or plural. Pointer pronouns include general pointers, places, and concerns, while questioner pronouns include questioners people, causes, places, and circumstances. The use of pronouns in the three short stories serves to build story cohesion, strengthen the storytelling point of view, and describe the psychological condition of the characters.

Lia Rahmawani Dalimunthe; Indra Afrita; Robert Libra

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

In article 157A of Law Number 6 of 2023 that in the process of termination of employment, employers and permanent workers must carry out their respective obligations, employers can carry out suspension actions and still pay wages and other rights, but in reality employers rarely apply article 157A. The purpose of the research is to analyze the Implementation, Obstacles and Efforts on Workers' Rights in Wage Payment During the Termination of Employment Process at Palm Oil Company in Siak Regency. This type of research is Sociological legal research. In this research, three approaches are used, namely the legislative approach and the data source case approach using primary data and secondary data. The data collection technique used is primary data through interviews and questionnaires. The conclusion of this study is the legal protection of workers' rights during the termination of employment by the company through the settlement of industrial relations disputes in which there are various interpretations regarding the wage process. Article 157A of Law Number 6 of 2023 states that the responsibility of employers and workers remains valid until the industrial relations dispute settlement agency makes a decision. The implementation in the process of termination of employment is that workers are no longer allowed to work by the company but do not carry out suspension actions, but there are many companies that do not carry out things regulated by law. With the existence of multi-interpretation regulations on wages, the process provides uncertainty for workers, as well as in the interim decision submitted by the worker/plaintiff which is rejected by the judge which is clear that the worker can prove that the employer does not carry out his obligations as it should.

Revalina Gadista; Junaidi Junaidi; Shofiyah Rahma Harahap; Adelia Maharani; Nazifa Amanda +1 more

Journal of Administrative and Sosial Science (JASS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Low parental literacy regarding nutrition, parenting, and lack of utilization of Posyandu services as well as low father participation are among the factors contributing to the continued existence of malnutrition and stunting risks at the Flamboyan 3-4 Ulu Posyandu. This study aims to identify the root causes of low parental literacy, map its impact on the condition of toddlers, and evaluate two alternative policies to improve the quality of parenting education. This study uses a mixed method with a predominance of descriptive qualitative data. Data were collected through interviews, observations, questionnaires, and anthropometric data. Policy analysis was conducted using the six evaluation criteria of William Dunn (1999), namely effectiveness, efficiency, adequacy, fairness, responsiveness, and accuracy. The results of the study show that of the 13 children examined in August-September, there were 3 children whose weight and height were not appropriate for their age. The three main factors causing this problem were limited knowledge about nutrition and feeding, low understanding of child growth and development, and minimal use of posyandu services, including the involvement of fathers. The impact of this condition is evident in several toddlers with Z-scores for weight-for-age and height-for-age below the standard. Two policy alternatives were evaluated: the Healthy Family Room Program (RKS) and the 1000 HPK Home-to-Home Counseling Program. The evaluation results show that the RKS Program received the highest score with an average of 3.3, making it more feasible to implement because it is more effective, sufficiently efficient, and more responsive to family needs.

Nurtisari Nurtisari; Ni Made Witari Dewi; I Wayan Adnyana

Doktrin: Jurnal Dunia Ilmu Hukum dan Politik 2026 International Forum of Researchers and Lecturers

This research is motivated by the rise of online sales fraud cases on the island of Bali that are detrimental to consumers, the purpose of this research is to analyze it from the aspect of juridical studies and the basis of judges' decisions in deciding cases, this research uses a normative method with a library approach, the results of the study show that online fraud crimes utilize digital technology to manipulate data, here the defendant uses fake transfer evidence as a tool to deceive the store that meets the elements in Article 378 of the Criminal Code, namely the intention to benefit oneself unlawfully, and Article 35 of the ITE Law concerning manipulation of electronic information with the aim of making the data considered authentic, the basis for the judge's consideration to pass a verdict because the existence of photos of transfer evidence and the victim's account balance is sufficient to convince the judge that the defendant is guilty. Legal protection for victims of online fraud has been regulated in the Consumer Protection Law, the ITE Law and government regulations related to electronic transactions, but to strengthen preventive and systemic efforts, public education and increased capacity of law enforcement officers are needed, With the latest regulations such as Law No. 1 of 2024 concerning the second amendment to the ITE Law, Presidential Decree No. Law No. 49 of 2024 concerning the National Strategy for Consumer Protection and Minister of Trade Regulation No. 17 of 2024 concerning the National Action Plan for Consumer Protection have implications for strengthening legal protection for victims of online fraud, which is expected to provide a sense of security in digital transactions.

Nurfaizah Nurfaizah

Saturnus: Jurnal Teknologi dan Sistem Informasi 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The increasing use of Learning Management Systems (LMS) in higher education generates large amounts of student activity data that have the potential to provide deeper insights into learning processes. However, in practice, these data are still rarely analyzed systematically to understand variations in students’ learning activity patterns, limiting their practical use in supporting teaching and learning. This study aims to explore students’ learning activity patterns in an LMS using a clustering approach based on activity data.This research utilizes the publicly available Open University Learning Analytics Dataset (OULAD), focusing on a single course and a single academic term. LMS activity data were processed through data cleaning and feature extraction, followed by student clustering using the K-Means algorithm. The quality of the clustering results was evaluated using the Silhouette Score, and visual analysis was applied to support the interpretation of the results.The results indicate that students’ learning activities can be grouped into two main patterns, namely a group of students with high learning activity and a group with lower or moderate activity levels. These findings highlight the existence of heterogeneous learning behaviors among students, even within the same learning context.The identified learning activity patterns provide an initial foundation for utilizing LMS data to monitor student engagement and to support the development of more responsive, data-driven learning approaches in higher education.

Maria Rosa Oktaviani Toji; Emilianus Eo Kutu Goo; Kristiana Reinaldis Aek

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

This study aimed do analyse the level of effectivenss of thr budget planning process at the Secretariat of the Regional House of Representatives in Sikka Regency for the year 2024 and to assess the extent to which the budget planning prepared through the Work Plan and Budget Document (RKA) and the Budget Implementation Document (BID) proves effective. The research employed a descriptive qualitative method, with data collected through in-depth interviews, observation, and documentary study. The findings indicated that the budget planning process at the Secretariat of the Regional House of Representatives in Sikka Regency can be classified as reasonably effective. This effectiveness is evidenced by: (1) the alignment between planned programs and organisational needs, (2) the systematic preparation of budget documents, and (3) the existence of a verification process conducted by the Regional Government Budget Team which ensures that the planned budget is more target-oriented and accurate. Furthermore, the RKA and DPA documents have effectively served as operational guidelines for activity implementation and budget utilization throughout the fiscal year.

Stevania Deko; Fahera Hasan; Yeremias Bardi

Jurnal Kajian Ilmu Pendidikan, Bahasa dan Komunikasi 2026 Asosiasi Periset Bahasa Sastra Indonesia

Indonesian language education plays a strategic role in strengthening national identity and preserving cultural values amid the pressures of globalization. In the global era, the dominance of foreign languages, digital media, and transnational cultures poses challenges to the existence of national languages and local cultural identities. This study aims to analyze the role of Indonesian language education as an instrument for reinforcing national identity and cultural awareness in formal educational settings. The research employs a qualitative descriptive method with a literature review approach, examining scientific journals, policy documents, and relevant educational studies published within the last five years. Data were analyzed through content analysis to identify patterns, themes, and conceptual relationships related to language education and cultural identity. The findings reveal that Indonesian language education not only functions as a medium of communication but also serves as a vehicle for transmitting national values, cultural narratives, and collective identity. Learning materials that integrate local wisdom, literature, and cultural texts significantly contribute to students’ cultural awareness and national character development. Furthermore, Indonesian language education plays an important role in fostering critical literacy, cultural resilience, and a sense of belonging among learners in a globalized context. The study implies that strengthening Indonesian language education through curriculum development, contextual learning, and teacher competence enhancement is essential to sustaining national identity and cultural continuity in the era of globalization.

Felix Riondi Sugar; Liberius Febri Naro; Marselinus Langgor; Falentinus Carles; Adelberto Wili Boko +2 more

Jurnal Filsafat dan Teologi Katolik 2026 STIKAS Santo Yohanes Salib Kalimantan Barat

This study aims to analyze the existence of the Manggarai-Flores mother tongue amidst the tide of modernity using Ludwig Wittgenstein’s philosophy of language. The mother tongue is understood not only as a tool for communication but also as a medium for shaping meaning, identity, and the sociocultural practices of a community. The research method employed is a qualitative approach using a literature review, examining various works related to the philosophy of language, mother tongues, and the Manggarai language. The findings indicate that the Manggarai language serves a complex function as a living system of meaning embedded in the daily practices of the community. From Wittgenstein’s perspective, the meaning of language is determined by its use within the context of everyday life (language games). This is evident in Manggarai cultural practices such as traditional rituals, oral literature, and daily communication, which are rich in social and cultural values. However, technological advancements and the dominance of national and global languages have led to a shift in the use of the mother tongue, particularly among the younger generation. Thus, the Manggarai language faces not only the threat of linguistic extinction but also the potential loss of cultural identity. Therefore, the preservation of mother tongues must be achieved through their integration into education, the strengthening of cultural literacy, and the revitalization of language use in the social life of the community.

Adi Prihanisetyo; Ugroseno Damara Prasadhana Handoyo; Susanti Susanti

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research is motivated by the importance of financial management, especially financial accounting, as the key to company sustainability, however, it was found that CV. Rensa Wallpaper, although it has made financial reports (Balance Sheet and Profit and Loss Statement), its implementation is not in accordance with SAK ETAP and there is no urgency to make other reports (such as equity change reports and cash flow reports). The type of research used is a case study research using a qualitative method, namely a method that collects, compiles, interprets, and analyzes data to solve the problems faced. While the research approach used is a descriptive approach. The data used in this study are primary data and secondary data. Overall, the results of the study indicate that although CV. Rensa Wallpaper carries out financial management that includes four basic elements (Planning, Organizing, Directing, and Controlling), the implementation of its financial reporting is still incomplete and not fully in accordance with SAK ETAP due to the incompleteness of the reports presented (there is no Statement of Changes in Equity and Cash Flow Statement) and the existence of account items that are not presented in the Balance Sheet.