Publication Search

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.

This study aims to analyze the regulatory characteristics of the Regulation of the Minister of Home Affairs Number 77 of 2020 as a technical guideline for regional financial management, particularly in examining the tension between its normative nature and mandatory provisions, as well as their implications for regional financial governance. The research employs a normative juridical approach, utilizing both statute and conceptual approaches, complemented by a critical analysis of the regulation’s implementation. The findings indicate that, formally, Regulation No. 77 of 2020 is normative in nature as a guideline; however, in practice, it contains numerous mandatory provisions that bind local governments. These mandatory elements have been shown to enhance accountability and transparency through the standardization of procedures, reporting obligations, and strict supervisory mechanisms. On the other hand, the dominance of detailed rules tends to create policy rigidity, increase administrative burdens, and reduce the flexibility and discretion of local governments in adapting policies to local needs. Furthermore, the study identifies a phenomenon of formalistic or ritualistic compliance, which risks producing symbolic accountability without improving the quality of public services. The effectiveness of the regulation’s implementation is also influenced by disparities in human resource capacity, information systems, and regional fiscal capabilities. Therefore, a balance between mandatory approaches and normative flexibility is necessary to ensure that regional financial governance operates effectively, adaptively, and in accordance with the principles of good governance.

This study describes the fluctuating exports and imports over the past five years, from 2020 to 2024, which also influenced fluctuations in Indonesia's foreign exchange reserves. The purpose of this study is to determine the effect of exports and imports on Indonesia's foreign exchange reserves from 2020 to 2024. The research method is quantitative using secondary data obtained from the Indonesian Central Bureau of Statistics. The population in this study was 5 years from 2020 to 2024. Data analysis used classical assumption tests consisting of normality tests, multicollinearity tests, and heteroscedasticity tests. In addition, hypothesis tests were also used, consisting of partial tests, simultaneous tests, and coefficient of determination tests. The results of this study indicate that the export variable has a negative effect on Indonesia's foreign exchange reserves from 2020 to 2024. The import variable has a positive effect on Indonesia's foreign exchange reserves from 2020 to 2024. Export and import variables do not simultaneously affect Indonesia's foreign exchange reserves from 2020 to 2024. The implication of this research is that the government needs to manage export and import policies more effectively, as they do not always have the theoretical impact on foreign exchange reserves. Improvements in export quality and import controls are needed, as well as consideration of other factors such as foreign investment and economic policies to maintain the stability of foreign exchange reserves.

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.

This research aims to analyze the influence of accountability, transparency, and whistleblowing system on the prevention of Village Fund Fraud in Jaten Subdistrict, Karanganyar Regency. A quantitative approach was employed, untilizing primary data from 40 village officials selected throught purposive sampling. Data analysis was conducted using multiple linier regression with SPSS assistance, following validity, reliability, and classical assumption tests. The findings reveal that accountability, transparency, and whistleblowing system have a positive and significant effect on fraud prevention. The results indicate that enhancing accountability, information openness, and effective violation reporting mechanisms can strengthen efforts to prevent fraud in village Fund management.

The Sehat Indonesiaku (ASIK) Application is a key policy instrument of Indonesia's Ministry of Health designed to improve community health data management, particularly toddler data in Integrated Service Posts (Posyandu). However, implementation at the village level continues to face operational challenges. This study analyzes the implementation of the ASIK program in managing toddler data at Posyandu in Kebonsari Village, Sidoarjo Regency, using George C. Edward III's policy implementation framework. A descriptive qualitative approach was employed, with data collected through in-depth interviews, observation, and documentation from purposively selected informants comprising Posyandu cadres, public health center midwives, and village officials. Data were analyzed using the interactive model of Miles, Huberman, and Saldaña (2014). Findings reveal that ASIK implementation has not been optimal due to constraints across all four Edward III variables: uneven program socialization (communication), limited digital literacy and inadequate device-network infrastructure (resources), dual manual-digital recording workloads (disposition), and over-reliance on core cadres (bureaucratic structure). Nonetheless, adaptive responses including continuous training, structured task delegation, and village government support have been established. This study highlights that the success of ASIK implementation fundamentally depends on human resource readiness, effective policy communication, and institutional support at the local level.

Anemia is a condition with hemoglobin and erythrocyte levels lower than normal, which is 12 grams/dl for adolescents. Iron deficiency anemia in adolescent girls is at higher risk because it causes a decrease in immunity, making them susceptible to health problems. One of the causes is the lack of knowledge of adolescent girls about healthy lifestyles and self-motivation regarding the importance of balanced nutrition in preventing anemia. The purpose of this study was to determine the effect of education on the level of knowledge of adolescent girls about anemia. The type of research used was quantitative research with a quasi-experimental research design with a pre-test-post-test research design. The sample consisted of 90 adolescent girls. The results showed that before being given education, the majority of respondents were in the sufficient category (45.6%), while after being given education, the majority were in the good category (84.4%). The results of this study showed that there was a significant difference in the level of knowledge of adolescent girls about anemia before and after being given education with a significance value of 0.000, which means there was a significant effect of education on the level of knowledge of adolescent girls about anemia.

Anemia is a condition with hemoglobin and erythrocyte levels lower than normal, which is 12 grams/dl for adolescents. Iron deficiency anemia in adolescent girls is at higher risk because it causes a decrease in immunity, making them susceptible to health problems. One of the causes is the lack of knowledge of adolescent girls about healthy lifestyles and self-motivation regarding the importance of balanced nutrition in preventing anemia. The purpose of this study was to determine the effect of education on the level of knowledge of adolescent girls about anemia. The type of research used was quantitative research with a quasi-experimental research design with a pre-test-post-test research design. The sample consisted of 90 adolescent girls. The results showed that before being given education, the majority of respondents were in the sufficient category (45.6%), while after being given education, the majority were in the good category (84.4%). The results of this study showed that there was a significant difference in the level of knowledge of adolescent girls about anemia before and after being given education with a significance value of 0.000, which means there was a significant effect of education on the level of knowledge of adolescent girls about anemia.

The rapid growth of e-commerce and social commerce in Indonesia has shifted consumer behavior in seeking information prior to making purchase decisions, particularly through electronic word of mouth (e-WOM). This phenomenon poses a challenge for local fashion brands such as Hamata Studios, which has relatively low digital visibility despite having favorable product ratings. This study aims to analyze the effect of e-WOM on purchase intention with brand trust as a mediating variable based on the Stimulus-Organism-Response (S-O-R) theory. This research employs a quantitative approach with an associative research design. Data were collected through questionnaires distributed to respondents who are familiar with or have interacted with Hamata Studios, using a non-probability sampling technique with a purposive sampling method. Data analysis techniques include descriptive and inferential statistical analysis using path analysis, as well as mediation testing using the Sobel test and Variance Accounted For (VAF). The results indicate that e-WOM has a positive and significant effect on both purchase intention and brand trust. Furthermore, brand trust has a positive and significant effect on purchase intention. Mediation testing reveals that brand trust significantly mediates the relationship between e-WOM and purchase intention. In conclusion, positive e-WOM can enhance brand trust, which in turn increases consumers’ purchase intention.

The rapid proliferation of learning analytics, business intelligence (BI), artificial intelligence (AI), and generative AI (GenAI) has significantly expanded universities’ ability to collect, integrate, analyze, and operationalize institutional data. However, despite advances in predictive analytics, dashboards, and AI-driven systems, the translation of analytical outputs into consistent and accountable institutional decision-making remains uneven. This systematic literature review synthesizes contemporary research on analytics-enabled decision-making in higher education with the aim of moving beyond dashboard-centric perspectives toward a socio-technical and computing-oriented understanding of how data are transformed into institutional actions and outcomes. Guided by the PRISMA framework, the review synthesizes evidence across four interconnected dimensions: data ecosystems and learning analytics foundations; analytics capability, BI adoption, and digital readiness; AI and advanced analytics for decision support; and human-in-the-loop (HITL) decision routines and institutional outcomes. The findings show that predictive performance and analytical sophistication alone do not guarantee decision value. Instead, effective analytics-enabled decision-making depends on interoperable data ecosystems, organizational analytics capability, governance mechanisms, explainability, and sustained human oversight. Based on these findings, this review contributes a computing-oriented decision-intelligence framework that conceptualizes analytics-enabled decision-making as an end-to-end socio-technical pipeline linking heterogeneous data acquisition, integration, feature construction, analytical modeling, explainability, human validation, governance, and feedback-based refinement. By integrating learning analytics, BI, AI, GenAI, and HITL mechanisms within a unified framework, the review clarifies how universities can move beyond dashboard-based reporting toward accountable, adaptive, and institutionally actionable decision-support infrastructures.

In the current digital era, public services are increasingly being transformed through technology, including tax administration systems. One of the major innovations implemented by the Indonesian government is the Core Tax System, an integrated tax administration system designed to improve service efficiency, data integration, and taxpayer compliance monitoring. This study aims to analyze the effect of Core Tax System implementation on taxpayer compliance in Indonesia. The research adopts a quantitative approach using primary data collected through questionnaires distributed to taxpayers. The collected data were tested using validity and reliability tests and analyzed through descriptive statistics and significance testing to examine the relationship between the research variables. The results indicate that the implementation of the Core Tax System has a positive and significant effect on taxpayer compliance, both partially and simultaneously. These findings suggest that tax system digitalization can serve as an important instrument in improving taxpayer compliance in Indonesia.

This study examines the role of Artificial Intelligence (AI) in enhancing student collaborative learning, with a particular emphasis on AI-driven feedback mechanisms and patterns of student interaction in developing effective collaborative skills. Unlike prior studies, this research highlights the mediating effect of AI-driven feedback on teamwork efficiency and overall learning outcomes in collaborative environments. An explanatory quantitative approach was applied using Partial Least Squares Structural Equation Modeling (PLS-SEM) to ensure robust data analysis. Data were collected from 112 university students who were actively engaged in AI-assisted collaborative learning activities, using a structured online survey instrument. The data were subsequently analyzed using SmartPLS software. The results reveal that AI significantly enhances student interaction (β = 0.534, p < 0.000) and improves problem-solving feedback (β = 0.620, p < 0.000), both of which contribute to significantly strengthening collaborative skills (β = 0.716, p < 0.000). However, the findings also indicate that AI alone does not directly improve collaboration without the support of structured pedagogical design and guidance. Therefore, universities should strategically integrate AI-driven feedback into Learning Management Systems (LMS) and strengthen digital literacy initiatives to optimize the effectiveness and sustainability of AI in collaborative learning contexts.

The implementation of civil justice in Indonesia is fundamentally guided by the principles of simplicity, speed, and low cost. However, in practice, the regulation concerning the time limits for summons and the determination of trial schedules remains inadequate, leading to legal uncertainty. This study aims to analyze the legal certainty of time limits in summons and trial scheduling within civil procedural law, as well as to examine its implications for the effectiveness of case resolution. This research employs a normative legal method with statutory and conceptual approaches, supported by a descriptive-analytical design. The findings indicate that existing regulations, particularly those derived from the Herzien Inlandsch Reglement (HIR) and Rechtsreglement voor de Buitengewesten (RBg), only provide minimum standards for summons but do not comprehensively regulate the timeframe for determining the first hearing or intervals between subsequent hearings. As a result, there is broad discretion in judicial practice, which leads to inconsistencies among courts, repeated trial delays, increased litigation costs, and reduced access to justice. Although recent reforms through electronic court systems have improved the mechanism of summons delivery, they have not sufficiently addressed the issue of time management in trial proceedings. This study concludes that the absence of clear and comprehensive regulations on trial timeframes weakens legal certainty and hinders the realization of efficient judicial processes. Therefore, strengthening normative regulations on trial scheduling is essential to support a more effective, predictable, and equitable civil justice system.

This study aims to analyze the influence of profitability and capital structure on firm value, taking into account the role of financial condition as a mediating variable and corporate governance as a moderating variable. The main variables used include profitability (ROA), capital structure (DER), financial condition (Altman Z-score), firm value (Tobin’s Q/PBV), and independent commissioners as a moderating variable. This study employs a quantitative approach using secondary data analyzed via regression models, moderation tests, and the Sobel mediation test. The study was conducted on 45 companies from the property and real estate sectors that met the sample criteria, covering the period from 2019 to 2024. The results indicate that profitability does not significantly affect financial condition or firm value. Conversely, capital structure has a significant negative effect on financial condition but a significant positive effect on firm value. Furthermore, independent commissioners were found to mitigate the negative impact of capital structure on financial health. This study contributes by integrating mediation and moderation roles into a single model, and demonstrates that the relationship between financial variables and firm value is complex and contextual. These findings have implications for management and investors in understanding the importance of managing capital structure and financial health, and reinforce the role of corporate governance in risk management.

Laparotomy is a major surgical procedure associated with a high risk of acute postoperative pain. According to Gan (2017), if pain is not properly managed, it can progress to chronic pain. (Toro et al., 2018) reported that severe pain on the first postoperative day is still commonly found in laparotomy patients, while (Small & Laycock, 2020) indicated that moderate to severe pain within the first 24 hours following major surgery remains a significant clinical issue. This study aims to evaluate the effectiveness of pharmacological pain management following laparotomy under general anesthesia, specifically to identify the types of opioid analgesics used, analyze their effectiveness in reducing pain intensity, identify side effects, and examine administration techniques and routes. This study employed a Systematic Literature Review (SLR) method following the PRISMA guidelines. Literature searches were conducted in the PubMed, ScienceDirect, and SpringerLink databases covering the years 2015–2026. The included studies comprised randomized controlled trials (RCTs), cohort studies, and retrospective studies addressing opioid pharmacological pain management in adult patients following laparotomy under general anesthesia. Study quality assessment was performed using the Joanna Briggs Institute (JBI) instrument. A total of 11 studies met the inclusion criteria. The results of the systematic literature review indicate that opioids are effective in reducing postoperative pain following laparotomy under general anesthesia. The most commonly used opioids are morphine, fentanyl, and oxycodone. Of all the opioids reviewed, oxycodone provided the best pain control, while intrathecal morphine was most effective in reducing the need for supplemental opioids during the early postoperative period. Other opioids, such as extended-release dinalbuphine sebacate and tegileridine, are also effective, but the number of studies is still limited. The most common side effects are nausea, vomiting, pruritus, sedation, and dizziness. Pharmacological pain management using opioids is effective in reducing the intensity of postoperative pain following laparotomy under general anesthesia. Morphine, fentanyl, and oxycodone are the most commonly used opioids. Oxycodone and intrathecal morphine have shown good results in improving pain control and reducing the need for supplemental opioids. The selection of opioid type, dosage, and administration technique must be tailored to the patient’s clinical condition to achieve optimal analgesia with minimal side effects.

The development of Indonesia’s traditional cuisine faces significant hurdles as shifting consumer preferences increasingly favor modern food options. This trend necessitates innovative approaches to ensure local culinary heritage remains competitive. This study examines the role of sociopreneurship as an innovation strategy at Ingkung Djawa Waroeng Ndesso. Utilizing a descriptive qualitative design, the research gathered insights from the business owner and employees selected via purposive sampling. Data collection involved interviews, observations, and documentation, with validity ensured through source triangulation. The analysis followed the Miles and Huberman model, encompassing data reduction, presentation, and conclusion drawing. Findings reveal that implementing sociopreneurship effectively integrates economic and social objectives by preserving authentic recipes, empowering local communities, and generating employment. Key innovations include diversifying product offerings while maintaining authenticity and leveraging social media for strategic marketing. These results demonstrate that social entrepreneurship serves as a powerful mechanism for enhancing business competitiveness while safeguarding cultural sustainability. The study implies that traditional culinary development can be successfully managed through a sociopreneurial framework, allowing for modern innovation without compromising core cultural values. Consequently, this model offers a sustainable pathway for traditional businesses to thrive amidst the challenges of contemporary market globalization.

The purpose of this study was to determine the direct effect of personality characteristics and intellectual abilities on employee performance in the digital era and competence, the effect of competence on performance, and the indirect effect of personality variables and intellectual abilities on employee performance in the digital era through competence as an intervening variable in BPSDM Jambi Province. The type of research used is quantitative research with primary and secondary data. Sampling used a simple random sampling technique so that 65 employees were selected as respondents. Data collection used a questionnaire and data analysis used Smart PLS. The results of the analysis showed that personality characteristics directly affect performance and competence with a significance value of P <0.05, intellectual abilities do not affect performance and competence with a significance value of P>0.05, and competence does not affect the performance of BPSDM Jambi Province employees in the digital era with a significance value of P>0.05. Furthermore, the direct effect shows that employee competence does not mediate the influence of personality characteristics and intellectual abilities on employee performance. This shows that personality characteristics and intellectual abilities do not affect performance through employee competence as an intervening variable.

The development of social media in the digital era has significantly changed children’s social interaction patterns. Besides providing benefits such as easier access to information and opportunities for creativity, social media also brings negative impacts on children’s psychological, social, and moral development. This study aims to analyze the restriction of social media use among children from the perspective of Jürgen Habermas, especially regarding the concepts of the public sphere, communicative rationality, and the colonization of the lifeworld. This research uses a literature study method with a qualitative descriptive approach through the collection and analysis of relevant scientific articles. Data validity was strengthened through inclusion and exclusion criteria as well as source triangulation. The findings indicate that social media use among children has an ambivalent impact. Positive effects can emerge when there is strong parental supervision, while weak supervision increases the risk of exposure to harmful content, psychological problems, and reduced quality of social interaction. Restricting social media use through time regulation, content control, and digital education is considered important for protecting children’s development. From Habermas’s perspective, children are vulnerable in the digital public sphere because of their limited communicative rationality. Therefore, restrictions are viewed as efforts to protect children’s values and rationality from distortion by the digital media system.

The implementation of smoking prohibition policies in Islamic boarding schools continues to depend largely on manual monitoring methods, which often face challenges related to consistency and supervision range. This study aims to design an Internet of Things (IoT)-based cigarette smoke detection system as an alternative monitoring approach that is more effective, measurable, and sustainable. The system design combines an MQ-2 gas sensor with a NodeMCU ESP8266 microcontroller programmed through the Arduino IDE platform. When smoke levels detected by the sensor exceed the predetermined limit, the system automatically triggers a buzzer and LED as warning indicators while simultaneously sending monitoring data to cloud-based platforms such as Firebase or ThingSpeak for real-time observation through web interfaces. The research outputs include a comprehensive system design consisting of system architecture, electronic circuit schematics, flowcharts, and pseudocode that are systematically arranged to support future prototype development and implementation. Through this design, the proposed system is expected to provide an initial technological solution that can enhance the effectiveness of monitoring and enforcing smoke-free regulations within Islamic boarding school environments.

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.