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Nyolanda Wulandari Koto; Ainul Mardiyah; Mutiara Permata Hati Br. Sinaga; Fahmi Irawan

Jurnal Pengabdian Sosial dan Kemanusiaan 2026 Lembaga Pengembangan Kinerja Dosen

This study employed a descriptive qualitative approach using a case study design to explore the psychological impacts of traffic accidents on victims. Data were collected through semi-structured interviews and direct observation, then analyzed using thematic analysis techniques. The findings indicate that the main trauma-related symptoms include intense negative thoughts or emotions, such as sudden fear, nausea, and mood changes characterized by increased sadness and irritability. Additionally, sleep disturbances were observed, including vivid nightmares, flashbacks when attempting to sleep, and physical reactions such as heart palpitations. Avoidance behaviors were also noted, such as avoiding the accident location, rarely leaving the house, and avoiding conversations related to the accident. Traffic accidents are sudden, unexpected events that can cause not only physical injuries but also profound psychological impacts, including fear, excessive anxiety, nightmares, and symptoms of post-traumatic stress disorder (PTSD). If left untreated, these psychological disorders may interfere with daily functioning and significantly reduce the quality of life of the victims, making early intervention crucial for recovery.

Irfan Syazali Nasution; Anisya Trihapsari; May Sarah Dianti; Nayla Nazwa; Sadza Raisya Haniya Nasution +2 more

Jurnal Riset Rumpun Ilmu Kesehatan 2026 Pusat riset dan Inovasi Nasional

Background: Sexually Transmitted Infections (STIs) represent a global public health challenge. The increasing number of Sexually Transmitted Infection (STI) cases is a serious concern worldwide. A lack of education or minimal knowledge, along with risky behavior, contributes significantly to the high STI rates, particularly among the young age group. Purposes: The objective of this study is to conduct a comprehensive analysis of the major types of Sexually Transmitted Infections (STIs)—namely Gonorrhea, Hepatitis B, HIV/AIDS, Syphilis, and HPV—by identifying their risk factors and determining the most effective prevention strategies. Method:The researchers employed a literature review method. The data search process was conducted systematically on Google Scholar, limiting sources only to articles available in full text and having open access. Results: The literature review concludes that the factors of knowledge, attitude, behavior, and age significantly influence an individual's risk of contracting Sexually Transmitted Infections (STIs). Therefore, prevention efforts must be carried out comprehensively, encompassing promotive (awareness enhancement), preventive (prevention), curative (treatment), and rehabilitative (recovery) activities. Practically, this prevention must include sexual health education, adoption of safe sexual behavior, implementation of routine health checks (screening), and vaccination (specifically for Hepatitis B and HPV). Conclusion: Overall, controlling the spread of STIs requires active and collaborative roles from all parties—including the government, health workers, and the community. The main key to suppressing the spread and burden of STI diseases in the community is through improving appropriate sexual health education, improving access to health services, and periodic health screening.  

Fachri Muhamad Ramdhan; Kharisma Purna Soemekar; Adenta Asa Khaerudin; Dani Rizana

Jurnal Manajemen Bisnis Digital Terkini 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Transformational leadership has a strong and positive impact on employee performance across various organizational sectors. This leadership style, which is based on four main dimensions—Idealized Influence, Inspirational Motivation, Intellectual Stimulation, and Individualized Consideration plays a very important role in creating a shared vision, driving high internal motivation, and producing positive change. Research shows that this positive influence is often affected by factors such as commitment to the organization, job involvement, and organizational behavior. By encouraging employees to put aside personal interests to achieve collective goals, transformational leaders enhance effectiveness, productivity, and the quality of work outcomes. Bass's theory (1985) states that this leadership style drives performance beyond normal expectations. The conclusion of this study emphasizes that the application of transformational leadership style is crucial for organizational management in efforts to improve the quality of human resources. Companies are advised to conduct leadership training that focuses on developing emotional intelligence and visionary communication skills for managers.

Rizky Nurul Khotimah; Jaeni Jaeni; Yahfenel Evi Fussalam

Misterius: Publikasi Ilmu Seni dan Desain Komunikasi Visual 2026 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

Inclusive education requires learning approaches that are not solely oriented toward academic achievement but are also capable of supporting the psychomotor and emotional development of students with special needs, including those with mild intellectual disabilities. Students with mild intellectual disabilities commonly experience limitations in motor coordination, emotional regulation, and attention focus, which necessitate adaptive, holistic, and experiential learning strategies. This study aims to describe the implementation of contemporary dance as an art therapy approach in supporting the psychomotor and emotional development of students with mild intellectual disabilities in an inclusive school setting. The study employed a quantitative approach using a Single Subject Research (SSR) method with an A–B–A design. The research subject was one ninth-grade student with mild intellectual disability at SMPN 1 Karangtengah. Data were collected through systematic observation during the baseline-1 (A-1), intervention (B), and baseline-2 (A-2) phases, using indicators of psychomotor and emotional development. The results showed improvements in motor coordination, movement fluency and balance, imitation ability, attention focus, and emotional expression during the intervention phase. In the baseline-2 phase, most of the acquired abilities were maintained despite the termination of the intervention, indicating stability in behavioral changes. These findings suggest that contemporary dance as an art therapy approach has the potential to serve as a relevant and effective pedagogical-therapeutic strategy in supporting the psychomotor and emotional development of students with mild intellectual disabilities. The implications of this study indicate that contemporary dance can be integrated into arts learning or Individualized Education Programs as a humanistic learning alternative oriented toward students’ developmental needs within inclusive education contexts.

Winda Saputri; Zamzam Mustofa

Jurnal Manajemen dan Pendidikan Agama Islam 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Education plays a vital role in shaping character and developing individual potential, with the ability to collaborate being crucial in this global era. This study focuses on the low level of student collaboration and suboptimal Aqidah Akhlak learning outcomes at MA Muhammadiyah 1 Ponorogo, caused by a lack of innovative learning methods. Therefore, this study aims to examine the application of the Project-Based Learning method as a solution to improve student collaboration and learning outcomes. This study aims to: (1) describe the application of the Project-Based Learning method in teaching Aqidah Akhlak in class XI of MA Muhammadiyah 1 Ponorogo, (2) determine the impact of the Project-Based Learning method on student collaboration and learning outcomes, and (3) determine student perceptions of the application of the Project-Based Learning method in teaching Aqidah Akhlak. This study used a qualitative approach with descriptive methods. Data were collected through observation, interviews (with the principal, vice principal for curriculum, Aqidah Akhlak teacher, and class XI students), and documentation. The data analysis technique used was the Miles and Huberman model, which includes data reduction, data presentation, and drawing conclusions. The results of the study show that: (1) the implementation of the Project Based Learning method is carried out through structured steps, encouraging active cooperation between teachers and students, with an emphasis on equal roles and responsibilities of each, (2) the Project Based Learning method has a positive impact on increasing collaboration, educational outcomes, and the development of students’ knowledge, attitudes, and skills as a whole, with changes in behavior that are seen in depth, (3) students have a positive view of the Project Based Learning method because it is considered more interesting, interactive, meaningful, and relevant to everyday life, which can be seen from increased motivation and active participation.

Alfia Primasasti Hanggari; Sokhivah Sokhivah

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

Narcotics are a frightening scourge on society. Drug use is a pathological behavior that is harmful both to the individual and to society. The widespread use of drugs in Indonesia prompted the government to issue Law No. 35 of 2009 on narcotics, which includes provisions for the rehabilitation of individuals who abuse drugs. Rehabilitation is an effort to enable a person to function normally without addiction to addictive substances. One of the institutions that carries out rehabilitation related to addictive substances is the Sahabat Sehat Rekan Sebaya Jakarta Foundation. This foundation uses art therapy as a rehabilitation method. Therefore, the purpose of this study is to describe the art therapy process as a rehabilitation effort at the foundation. This study uses a descriptive qualitative approach with data collection through interviews, document reviews, and observations using purposive sampling as the informant selection technique. The results of this study show that the rehabilitation process begins with assessment, detoxification, and art therapy, both primary and re-entry, as well as aftercare or monitoring. The results show that rehabilitation using the art therapy method has successfully restored the physical, psychological, and social conditions of former drug users. They are physically fit, not easily tired, and able to control their sleeping hours. Psychologically, they are not anxious and are able to express themselves and their feelings through art, and socially, they began to reconnect with people they had previously cut off due to feelings of shame and lack of confidence.

Stelio Ramadhano; T. Hilman Al Fariz

Deposisi: Jurnal Publikasi Ilmu Hukum 2026 International Forum of Researchers and Lecturers

The rapid expansion of digital technology has intensified the circulation of pornographic content, making it increasingly accessible across various online platforms and posing significant risks to social, psychological, and moral stability. This study aims to examine the underlying factors contributing to the spread of pornographic content, its impact on individuals and society, and the urgency of strengthening regulatory and preventive measures. Using a qualitative approach supported by interviews and questionnaires distributed to university students in Jatinangor and Bandung, the research explores public perceptions, access patterns, and social responses regarding pornography in digital spaces. The findings reveal that most respondents consider pornography dissemination a deviant behavior, with economic motives and revenge-driven actions emerging as predominant driving factors. The study also shows that existing legal regulations are perceived as insufficient in mitigating the rapid growth of pornographic content online. These results highlight the importance of enhancing digital literacy, strengthening law enforcement, and promoting moral education to reduce the risks associated with pornography exposure. The study contributes to a deeper criminological understanding of deviant behavior in digital environments and underscores the need for collaborative societal efforts to address this phenomenon.

Erni Susanty Tahir; Puput Mulyono

International Journal of Social Welfare and Family Law 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

Breakups often trigger psychological conflict ranging from stress, anxiety, depression, to risky behavior that have an impact on individual well-being and the social environment. This study explores the role of law in preventing, responding to, and recovering such psychological impacts through an interdisciplinary approach. The methodology used is a normative-juridical study combined with a literature review of clinical psychology and mental health policy. The findings show that the legal framework can function on three levels: (1) preventive, through the guarantee of the right to mental health, digital literacy, and platform governance to prevent post-breakup online harassment; (2) protective, through victim protection mechanisms against psychological violence, stalking, doxing, and the dissemination of non-consensual intimate content; and (3) curative, with a referral scheme for counseling services, the provision of legal aid, data confidentiality guarantees, and restorative justice instruments centered on victim recovery. However, there are implementation gaps, including the lack of standardization of psychological assessments in the legal process, limited access to services at the grassroots level, and coordination between institutions that are not optimal. This article recommends the integration of mental health protocols in the law enforcement process, evidentiary guidelines for psychological violence, as well as cross-sectoral collaboration with psychological service providers and digital platforms. The main contribution of this study is the mapping of a comprehensive legal intervention framework for post-breakup psychological conflicts.

Al Farhan, M Haidar Amir; Mahenra, Ridwan

Dinamik 2026 Universitas Stikubank

The growing interest in learning the Japanese language in Indonesia, driven by popular culture such as anime, creates a need to understand the effectiveness of different learning media. The non-uniform effectiveness of media for each individual poses a major challenge. Therefore, this study aims to analyze the effectiveness of both anime and textbooks by segmenting learner profiles and identifying key determinants of success using an artificial intelligence approach. This research employed a quantitative method through a questionnaire survey of 120 respondents. The data were analyzed in two stages: the K-Means Clustering algorithm was used to group respondents into learner profiles, and the Decision Tree algorithm was used to identify the most significant factors that differentiate these profiles. The analysis successfully identified three distinct learner profiles: "Intensive & Adaptive Learner," "Flexible Learner," and "Passive Learner." The decision tree revealed that the perception of textbook effectiveness and the frequency of anime use are the strongest predictors in determining a learner's profile, more so than theoretical learning style preferences. It is concluded that media effectiveness is highly dependent on the learner's behavioral and perceptual profile, which underscores the importance of a personalized approach in language education technology.

Hisyam, Ciek Julyanti; Aprilina, Ajeng Ayundha; Putri, Almaida Handara; Putri, Calista Olivia Adeline; Syabella, Izmi +4 more

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

Drug abuse in Indonesia is a form of social deviance influenced by psychological pressure, structural conditions, and weak social ties. This phenomenon is not only related to legal aspects but also arises as a response to stress, anxiety, and negative emotional experiences. Theories such as self-medication, escapism, Durkheim and Merton's Anomie, and Agnew's General Strain Theory suggest that drug abuse behavior can develop due to imbalanced norms, social tension, and an individual's inability to cope with life's pressures. In inmates, these factors are exacerbated by challenging social and economic experiences prior to their incarceration, increasing the risk of involvement in drug use and trafficking. This study emphasizes the need for a multidimensional approach to understanding this deviance and supporting rehabilitation and social reintegration efforts. Strengthening the roles of families, communities, and educational institutions in preventing drug abuse is crucial for providing ongoing support. A deeper understanding of the patterns of individual involvement in drug abuse is key to designing more effective prevention programs, based on psychological, social, and structural approaches to reduce the long-term impact of drug abuse on society.

Elga Febriani; Faruh Lestari; Suciati Suciati; Agus Rifki Ridwan

Hikmah : Jurnal Studi Pendidikan Agama Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Humans, as creations of Allah SWT, are entrusted with the mandate to prosper the earth; therefore, divine revelations were sent down, culminating in the Qur’an as the ultimate guide for life. Islam, as a universal religion, emphasizes education as a means to achieve a complete and meaningful life. Islamic education, as defined by scholars such as al-Syaebani, Zakiah Drajat, and Muhaimin, is a process of transforming human behavior in personal, social, and environmental contexts based on Islamic values. This study employs a library research method with a thematic tafsir (maudhu’i) approach to examine the Qur’anic foundations of Islamic education. The findings indicate that verses such as QS. Al-‘Alaq [96]:1–5 highlight the importance of literacy as the starting point of education, QS. Al-Mujadalah [58]:11 affirms the elevated status of the learned, QS. An-Nahl [16]:78 emphasizes human innate potential, QS. Luqman [31]:12–19 stresses character education, and QS. Ali Imran [3]:190–191 underscores the integration of spirituality and intellect. Thus, the Qur’anic foundation provides theological, philosophical, and practical bases for the development of Islamic education aimed at forming insan kamil—individuals who are knowledgeable, faithful, and morally upright. QS. Luqman: 13–19 highlights education based on monotheism and morals, where Luqman advises his children to have faith, do good deeds and be patient. QS. Al-Māidah: 67 emphasizes trust and courage in conveying knowledge, as Allah commanded the Prophet to convey revelation without fear

Raffly Firmansyah Putra; Wilchan Robain; Vira Khairunisa; Zuhairi Rangkuti; Siti Nur Fadhilah +1 more

Jurnal Bisnis Kreatif dan Inovatif 2025 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

This article aims to provide a comprehensive literature review on how professional ethics can serve as an effective strategy to prevent fund misuse within organizational financial management. Professional ethics is viewed as a set of moral values, behavioral norms, and professional standards that guide financial managers to perform their duties with honesty, responsibility, and without conflicts of interest. In the context of financial management, these duties include recording, budgeting, monitoring, and reporting financial activities, all of which require accuracy and transparency. The study highlights five main principles of professional ethics: integrity, objectivity, professional competence, confidentiality, and professional behavior. These principles clarify rules, strengthen accountability, and ensure that financial processes comply with established standards. The literature review shows that applying professional ethics not only encourages individuals to act correctly but also enhances responsibility, improves performance, and strengthens financial oversight. Integrity and objectivity play a crucial role in preventing report manipulation, budget inflation, and fund misuse, as these principles demand moral courage and fair decision-making. Professional competence ensures that every financial process is carried out accurately and in accordance with regulations, while confidentiality protects sensitive information from misuse. Professional behavior emphasizes adherence to laws, organizational policies, and professional standards. The article also identifies several supporting factors that enable the effective implementation of professional ethics, such as strong internal policies, leadership commitment to integrity, an ethical workplace culture, layered supervision systems, and continuous ethics training. Conversely, common challenges include weak internal controls, limited understanding of ethics, organizational pressure, conflicts of interest, and inconsistent application of ethical standards. Therefore, this article underscores that integrating professional ethics into organizational financial policies, procedures, and management systems is a key step in preventing fund misuse and strengthening stakeholder trust in the organization’s transparency and accountability.

Qurasih Ainun Nurul Ussamah; Puji Rahayu

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the influence of tax awareness, tax knowledge, and tax morale on the level of individual taxpayer compliance. Income tax plays a strategic role as the primary source of financing for government expenditures in supporting national development. However, the level of taxpayer compliance in submitting Annual Tax Returns (SPT) continues to show a downward trend over time. This condition indicates a problem with compliance behavior influenced by various internal factors within taxpayers. Therefore, government efforts are needed to increase tax awareness, expand tax knowledge, and strengthen tax morale among the public. This study uses a quantitative descriptive approach with a random sampling technique. The research sample consisted of 30 individual taxpayers registered at the Kediri Pratama Tax Service Office (KPP Pratama). Data were analyzed using descriptive statistics, classical assumption tests, and hypothesis testing with the help of SPSS software. The results show that tax awareness, tax knowledge, and tax morale have a positive and significant effect on taxpayer compliance, both partially and simultaneously.

Muhammad Adithya Sasmitha; Luqman Effendi

Jurnal Ventilator: Jurnal riset ilmu kesehatan dan Keperawatan 2025 Stikes Kesdam IV/Diponegoro Semarang, Indonesia

Background: Sleep disorders in adolescents are a significant health problem, with a global prevalence reaching 57.8% and particularly high rates in several cities in Indonesia. Poor sleep quality negatively impacts physical health, such as the risk of cardiovascular disease and anemia, as well as mental and cognitive health. Sleep behavior is influenced by a dynamic interaction between personal and environmental factors, as explained in Social Cognitive Theory (SCT). Research Objective: To identify the determinants of sleep deprivation in adolescents, specifically individual and environmental factors, based on a Social Cognitive Theory (SCT) perspective through a literature review from 2019 to 2025. Method: This study utilized a literature review. To obtain research data, the authors searched for scientific articles through Google Scholar, PubMed, and ScienceDirect databases, then analyzed 10 articles that met the inclusion criteria, published between 2020 and 2025. Results: Factors significantly associated with adolescent sleep quality were identified, with individual factors being the most dominant determinant (found in 7 studies), including academic stress and smartphone addiction. Furthermore, a positive association was found with environmental factors (found in 4 studies), such as bright lighting, noise, and uncomfortable room temperature. Conclusion: Within the framework of Social Cognitive Theory, adolescent sleep quality is the result of a reciprocal interaction between personal factors (perceived stress and self-control over gadgets), the physical environment, and sleep behavior. Individual factors such as stress and nighttime gadget use reduce self-efficacy for regular sleep, which is exacerbated by an unfavorable environment.

Abdulloh Abdulloh; Sudarmiatin Sudarmiatin; Agus Hermawan

International Journal of Management Science and Business 2025 International Forum of Researchers and Lecturers

This study conducts a Systematic Literature Review to examine the relationship between job enrichment, the Human Resource Information System, and work–life balance on organisational performance through the mediating role of innovative work behaviour, with a particular focus on medium-scale Micro, Small, and Medium-Sized Enterprises. Drawing on Scopus-indexed publications from 2020 to 2025, the review identifies theoretical and empirical findings that highlight the importance of human resource practices and digital transformation in strengthening organisational innovation. The analysis reveals that job enrichment significantly enhances employee autonomy, engagement, and intrinsic motivation, which in turn fosters innovative work behaviour. Likewise, the Human Resource Information System contributes to performance improvement by increasing decision-making efficiency and supporting data-driven innovation processes. Meanwhile, work–life balance promotes creativity and reduces stress, thereby fostering an environment conducive to innovative thinking. Furthermore, innovative work behaviour is found to mediate the relationship between human resource practices and organisational performance by transforming individual innovation into collective organisational outcomes. These findings indicate that integrating the Human Resource Information System with job enrichment and work–life balance policies can substantially enhance the competitiveness and productivity of medium-scale Micro, Small, and Medium-Sized Enterprises. This study contributes to theoretical advancement in innovation-oriented human resource management and offers practical implications for developing adaptive human resource systems to ensure sustainable business performance in the digital era.

Helmi Wibowo; Benny Daniawan; Erna Auparay

International Journal of Educational Technology and Society 2025 Asosiasi Periset Bahasa Sastra Indonesia

This study investigates the long-term impact of adaptive digital learning ecosystems on students' self-regulated learning (SRL) behaviors and academic persistence. Adaptive learning systems personalize the learning experience by adjusting content and feedback to meet individual students' needs, preferences, and performance. These systems enhance engagement, motivation, and learning outcomes through real-time adjustments and continuous feedback. The research aims to explore how adaptive learning systems influence SRL and academic persistence in university courses over time. Using a longitudinal quantitative design, the study tracks SRL behaviors and academic persistence at multiple points during the semester. Results show significant improvements in SRL behaviors such as goal setting, planning, self-monitoring, and reflection among students engaged with adaptive learning environments. These students exhibited greater autonomy, improved metacognitive awareness, and higher motivation. Additionally, students in adaptive systems demonstrated greater academic persistence, as indicated by more time spent on tasks, higher assignment completion rates, and sustained engagement. The findings suggest that adaptive learning platforms promote SRL and academic persistence by offering personalized, responsive learning experiences. Unlike static, non-adaptive environments, adaptive systems provide dynamic support, enhancing students' ability to regulate their learning and remain engaged despite challenges. The study concludes that adaptive learning systems are vital for long-term academic success, though further research is needed to assess the sustainability of these effects in various educational settings and among diverse student populations.

Made Iska Aprilita Wardani; Kristin Juwita; Sarlotha Selan; ABD Ghofar; Ainur Rahim Setiawan

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2025 Lembaga Pengembangan Kinerja Dosen

Elderly people are individuals aged 60 and over who have equal rights in community life. The emotional state of the elderly is a psychological state that encompasses the ability to think, feel, and act, as manifested through behavior. To stabilize the emotions of the elderly, cadres and their families must have an adequate level of emotional intelligence. One non-pharmacological approach currently being studied is the Spiritual Emotional Freedom Technique (SEFT), an emotional healing method that combines spiritual elements, positive affirmations, and stimulation of the body's meridian points. SEFT is believed to reduce psychological stress that contributes to high blood pressure. This therapy is easy to learn, can be performed independently, and requires no special equipment, making it highly suitable for use in elderly communities with limited access to advanced medical services. At this event, counselors provided support in delivering material on Motivation and Prevention of Psychological Disorders in the Elderly using the SEFT. The purpose of this material is to provide motivation, reduce, and prevent psychological impacts. Participants benefited from the material, knowledge, and experience sharing, as well as solutions, resulting in a better understanding of motivation, reduction, and prevention of psychological impacts. This community service program was conducted with approximately 33 participants in the "Teratai" elderly group. It is hoped that this community service program will be beneficial and provide considerations for solutions and decisions, adding information and insight related to motivation, reduction, and prevention of psychological impacts.

Josefin Gemilani Nalenan; Andik Matulessy; Amanda Pasca Rini

Journal of Health Sciences, Public Health and Pharmacy 2025 International Forum of Researchers and Lecturers

Advancements in modern technology have reshaped people’s lifestyles, including how individuals carry out their daily activities. These changes have influenced individuals to make less realistic decisions in an effort to align themselves with their desired lifestyle. This study aims to examine whether college students with certain lifestyle tendencies are more likely to engage in impulsive buying when shopping online. The study involved 392 college students residing in Surabaya, East Java, selected through a random sampling technique. Data were collected using a Google Form–based questionnaire containing measurement instruments developed by the researcher: (1) the Impulsive Buying Scale (15 items; α = 0.858) and (2) the Lifestyle Scale (22 items; α = 0.898). Multiple linear regression was used to analyze the data.The findings reveal a significant positive relationship between lifestyle and impulsive buying. The strongeran individual’s consumerist lifestyle tendency, the more likely they are to make impulsive purchases.  

Resa Erviana; Lintang Venusita

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the effect of investment in fixed assets, financial performance, and thin capitalization on tax avoidance in non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2023. The research utilizes 431 company samples and employsAmultiple linear regression analysis. A descriptive quantitative method with a purposive sampling technique is applied, ensuring that only companies meeting specific criteria are included in the study. The findings.indicate that, simultaneously, the three independent variables have a significant influence on tax avoidance. However, when tested individually, more detailed results emerge. The variable of.investment in fixed assets does not show a significant effect on tax avoidance, suggesting that the size of fixed assets does not necessarily determine a company’s level of tax avoidance. In contrast, financial performance demonstrates a positive effect, indicating that companies with.stronger performance tend to have a greater ability to engage in tax planning. Meanwhile, thin capitalization has a negative effect, meaning that a higher proportion of certain types of debt tends to reduce the level of tax avoidance. These findings provide a more comprehensive understanding of the factors influencing tax avoidance behavior in Indonesia.

Putri Humairah Napitupulu; Juliana Putri

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This article develops a conceptual model that explains how social capital and digital literacy interact in shaping Islamic financial literacy in the digital era. Through a comprehensive literature review, this study synthesizes theories, empirical findings, and thematic patterns derived from reputable academic journals, scholarly books, and institutional publications. The analysis shows that social capital functions as a value foundation encompassing trust, collective norms, and behavioral orientations that influence individuals’ initial acceptance of sharia-based financial practices. Information obtained through family, religious communities, and social networks becomes a crucial entry point that shapes early perceptions and preferences toward Islamic financial products. Meanwhile, digital literacy strengthens individuals’ ability to access, evaluate, and verify Islamic financial information independently through various digital content such as online articles, infographics, educational videos, and Islamic fintech platforms. The interaction between these two dimensions creates a layered learning process in which social capital provides contextual value and trust, while digital literacy deepens technical understanding in a more objective manner. This article contributes theoretically by proposing the Social Capital–Digital Literacy Integrative Model and offers practical implications for Islamic financial institutions, regulators, and fintech providers in designing more effective strategies to enhance Islamic financial literacy in society.