Publication Search

Non-litigation legal assistance in land dispute resolution is carried out by the Ansor Legal Aid Institute (LBH Ansor). This assistance is crucial considering the complexity of land law and the high demand of the community, especially vulnerable groups, for access to fast, efficient, and low-cost conflict resolution. This research is driven by the low public understanding of non-litigation mechanisms and the challenges in realizing proportional access to justice. The main objective is to comprehensively document the assistance procedures and identify the applied advocacy model. This research method uses a normative legal approach with a statute approach and a conceptual approach. The results of this study describe that LBH Ansor plays a strategic role as a mediator and legal facilitator, which includes initial case assessment, preparation of a mediation framework, and assistance in negotiations between the disputing parties. The main findings show that LBH Ansor's non-litigation assistance practices have successfully increased the effectiveness of land dispute resolution by prioritizing the principles of restorative justice and peace agreements, while also providing a replicable model for increasing access to justice outside the courts.

This study aims to determine the relationship between leverage, profitability, and company size on the possibility of financial distress of companies in the textile and garment industry listed on the Indonesia Stock Exchange (IDX) for the period 2022-2024. Several companies were selected using purposive sampling, based on categories determined by the author, such as the availability of data on each company and other relevant factors. The calculations used to analyze the financial difficulties of companies include the Altman Z-score and Zmijewski models, which will then serve as proxies for the dependent variable of financial distress. The results show that the relationship between the independent variables and the dependent variable differs between the models applied. The Altman Z-score model showed results that were more consistent with theoretical expectations, indicating a more robust measure of financial distress in this context. These findings highlight the importance of choosing appropriate models for analyzing financial distress in the textile and garment sector.

This study aims to evaluate the performance of KSPPS BKK Purwokerto using the Malcolm Baldrige Criteria for Performance Excellence (MBCfPE), which consist of seven assessment categories: leadership, strategy, customer focus, measurement and knowledge management, workforce, operations, and organizational results. A descriptive qualitative approach was employed through in-depth interviews, direct observations, and document analysis. Data were analyzed using the interactive model of Miles and Huberman to identify strengths and weaknesses within the organization. The findings indicate that KSPPS achieved a total score of 825, placing it in the Excellent – Benchmark Leader category. The strongest performance appears in customer focus, leadership, and operational quality, reflecting strong service orientation and solid interpersonal relationships. However, the lowest score in measurement, analysis, and knowledge management suggests that the data and information system is not yet fully integrated. These results highlight the need for improving information systems, digitalizing processes, and strengthening performance measurement to support continuous improvement. This study contributes to the literature on Islamic microfinance performance evaluation and provides strategic recommendations for enhancing organizational management.

This study aims to analyze the role of digital literacy in enhancing the competitiveness of MSMEs in the era of the digital economy. The research method employed was a survey by distributing questionnaires to 35 UMKM actors in the Jabodetabek area. The findings reveal that the level of digital literacy among UMKM is categorized as good, particularly in aspects of technology access, technical skills, digital communication, and the use of online transaction services. Digital literacy has a positive impact on business performance, including increased revenue, market expansion, operational efficiency, and product competitiveness. However, challenges remain, such as high digital promotion costs, limited knowledge in content management, and uneven internet infrastructure. This study highlights that improving digital literacy is a key factor for UMKM to survive and remain competitive amid the rapid development of the digital economy.

This study analyzes the factors leading to academic fraud among accounting students, focusing on the predictive power of the Fraud Hexagon Theory and intellectual intelligence. It also investigates the role of student ethical behavior as a moderating variable. Using a quantitative approach, data was collected from 111 respondents selected through purposive sampling. The data was subsequently analyzed using SPSS version 25. The findings revealed that the Fraud Hexagon model was only partially validated. Three of its six dimensions emerged as significant predictors of academic fraud: rationalization, capability, and opportunity. Conversely, pressure, ego, and collusion showed no significant influence. The study also found no statistical relationship between a student's intellectual intelligence and their tendency to commit fraud. Furthermore, student ethical behavior did not effectively moderate the influence of the significant Fraud Hexagon factors. The study concludes that academic fraud is a complex phenomenon primarily triggered by internal justification, individual capabilities, and external opportunities. The lack of correlation with intellectual intelligence suggests that cognitive ability is not an inherent barrier to dishonest acts. These findings underscore that a strong ethical character is the most powerful safeguard against fraud, highlighting the irreplaceable role of ethics education in fostering academic integrity.

This study aims to analyze the quality of waste transportation services provided by the Waste Management UPT in Bogor Regency, with a case study in Harapan Jaya Village. The research employed a descriptive quantitative approach using questionnaires distributed to 100 community respondents. The variables examined refer to the five service quality dimensions, namely tangibles, reliability, responsiveness, assurance, and empathy. The findings indicate that community perceptions of waste transportation services fall into the “fairly good” category, with an overall average score of 3.39. Specifically, the tangibles dimension scored 3.46 (fairly good), reliability 3.47 (fairly good), responsiveness 3.16 (fairly good but lowest), assurance 3.21 (fairly good), and empathy 3.63 (good, highest). These results suggest that waste transportation services have been running fairly well, though improvements are needed, particularly in responsiveness. The study’s findings are expected to provide input for the Bogor Regency Environmental Agency to enhance the effectiveness and quality of waste management services, as well as encourage greater community participation in maintaining environmental cleanliness.

Every year, companies are required to prepare financial reports that include information on their financial condition, performance, and cash flow. This report demonstrates management's accountability for the resources they manage. One of the most important elements in this report is profit. This profit figure is closely monitored by report users, as it is considered a key measure of management's achievements and performance. However, in their financial management, manufacturing companies often face problems related to earnings management practices. Earnings management is an attempt by company management to manipulate or arrange financial reports, especially profits, for specific purposes. This practice can be carried out to demonstrate better financial performance, meet market targets, or reduce tax burdens. The purpose of this study is to determine the determinants of earnings management, such as intellectual capital, inflation, and third-party funds. This study utilizes information taken from the financial reports of manufacturers listed on the Indonesia Stock Exchange (IDX) using a purposive sampling method that meets the exploratory steps. This research period was taken over three years, with 78 observations used from 26 manufacturing companies. This research method used Eviews 12 with secondary data types. The results of the study show that there is a positive influence between intellectual capital on profit management, and there is no influence of inflation on profit management, and third party funds do not have a significant influence on profit management..

The study aims to produce a textbook called Basic Teaching and Learning Skills in the Aspect of Teacher Personality Competence Integrated with QR-Code to improve the quality of professional teacher competence. The study applied the Research and Development (R&D) methodology based on the ADDIE model. The findings indicated that there was high level of feasibility, including material expert validation 83.3, language validation 88.3 and student responses 95.5 which is categorized as very feasible. The results show that the implementation of the QR-Code can increase the level of interactivity to watch the videos, case studies, reflective materials that reinforce the level of conceptual knowledge and internalization of the characters. The findings synthesis is in accordance with Technological Pedagogical Content Knowledge (TPACK) and experiential learning theories, and technology is the reflective medium in personality development. It concludes that the QR-Code textbook is a productive, innovative, and topical medium to form teacher personality competence, which is consistent with the curriculum and the demand of transformation education digital. The product will help improve innovation in higher education by helping close the gap between the pedagogical content and digital literacy and providing adaptive and professional teachers to meet the demands of the 21st-century education.

Digital transformation has changed the way modern organizations measure their success, but traditional performance measurement models have not fully adapted to the needs of the digital age. This study conducted a systematic literature review of 25 high-quality publications from the Scopus, Web of Science, and Emerald Insight databases to identify models and indicators of organizational performance measurement in the digital era. Using the PRISMA 2020 framework and strict inclusion-exclusion protocols, this study analyzes research from the period 2021-2025 with a focus on the integration of the digital dimension in the performance measurement framework. Key findings identify 13 categories of key indicators that consistently appear in the literature, including financial performance, operational efficiency, innovation performance, digital transformation readiness, customer experience, and employee digital capability. The analysis of influence mechanisms found three ways in which digital transformation affects performance: direct effects, mediating effects through dynamic capability and organizational agility, and moderation effects from contextual and organizational cultural factors. The research proposes a three-level integrative framework (strategic, operational, and individual-cultural) that can be differentially adapted according to the size of the organization and the industry sector. The theoretical contribution of this research enriches the academic literature with a systematic synthesis of digital performance measurement, while practical contribution provides evidence-based guidance for organizations in designing a comprehensive performance measurement system that is responsive to the evolving dynamics of digital transformation.

Economic forecasting is becoming increasingly important year after year, especially during crises such as the pandemic of COVID-19 and the Russia-Ukraine war. Its development can be seen from the use of basic statistical models to the increasingly widespread use of machine learning technology. Economic forecasting plays an important role in helping to formulate policies and is also a reliable tool for researchers in dealing with uncertainty. Global crises, such as inflationary pressures due to the pandemic and supply chain disruptions from the Russia-Ukraine conflict, have prompted increased research in this field in an effort to anticipate economic shocks and emphasize the urgency of forecasting to prepare strategies for dealing with future uncertainty. This literature review uses the Scopus database with 2561 publications from 2020 to 2025, analyzed using R Studio with a bibliometrix approach (specifically biblioshiny) and VOSviewer to map relevant thematic connections. This analysis shows that economic forecasting is greatly influenced by market uncertainty and geopolitical factors, and at the same time influences public policy formulation and financial stability. Research contributions from Indonesia are still limited, with only 40 documents, thus emphasizing the need to strengthen economic forecasting studies in Indonesia to support monetary policy and national financial stability.

This study analyzes the implementation of Income Tax Article 21 (PPh 21) before and after changes in the Average Effective Rate (TER) and Progressive Rate based on Government Regulation (PP) No. 58 of 2023 on permanent employees of PT Federal International Finance (FIFGROUP) Lampung Branch. The purpose of the study was to evaluate the conformity of the calculation and reporting of PPh 21 with the latest regulations and to identify the impact of changes in rates on employee tax obligations. The research method used a qualitative descriptive approach with primary data (interviews and observations) and secondary data (financial documents, tax regulations, and internal company reports). Comparative analysis reveals that the use of TER tends to result in higher monthly tax burdens compared to annual progressive calculations, especially in the Non-Taxable Income (PTKP) K/3 and TK/3 categories. This finding indicates the need for adjustments to the payroll system to minimize tax differences and improve the accuracy of deductions. Keywords: Article 21 Income Tax; Calculation of Article 21 Income Tax with TER and Progressive rates; PP No. 58 of 2023.

This study aims to analyse the design and optimization of digital marketing to increase the brand awareness of the IdRink MSME through the integration of a website and Instagram. The research employed a Research and Development (R&D) method using the Four-D model (Define, Design, Develop, Disseminate), combined with prototyping techniques and evaluation through blackbox testing. Data were collected through interviews, literature review, observation, Google Analytics, Instagram Insight, and A/B testing questionnaires administered to 100 respondents. The results show that the development of a WordPress-based website and a structured Instagram content plan significantly improved IdRink’s digital performance. Within one month, the audience growth rate increased by 256%, average post reach reached 216%, and website traffic recorded 298 users. Brand awareness measurement indicated brand recognition of 74% and brand recall of 79%, higher than the comparison brand in the local beverage category. These findings indicate that integrating a website and Instagram as a digital marketing strategy is effective in moving IdRink from the unaware-of-brand stage to recognition and recall, expanding market reach, strengthening customer engagement, and building a more professional brand image among young urban consumers. The study recommends maintaining content consistency and utilising digital analytics to support future marketing decision-making.

This study aims to analyze the strategies used by business actors in facing local market competition through Porter's Five Forces Model approach, which includes: the threat of new entrants, the threat of substitute products, the bargaining power of suppliers, the bargaining power of consumers, and the intensity of competition between competitors. This research uses a qualitative method with a descriptive approach. Data collection techniques were conducted through in-depth interviews with three categories of informants, namely business owners, employees, and consumers. Data analysis was conducted by identifying patterns, differences, and linkages between the strategies applied and aspects of Porter's Five Forces Model. The results showed that the main strendgth in local competition lies in the high intensity of competitors and the increasing number of alternative products offered. The integration strategy between online and offline marketing is proven to help dealers reach consumers more widely and build customer loyalty. The use of social media, digital promotions, and direct-to-consumer services such as exhibitions and local community partnerships are key to adaptation in the digital era. By understanding Porter's five aspects in depth, businesses can formulate strategies that are more adaptive, innovative, and highly competitive in the local market.

This study aims to determine the effect of communication and work discipline on employee performance through work supervision as an intervening variable at Jambi Ekspres Televisi. The population in this study consisted of 30 employees, all of whom were used as samples using the total sampling technique. This research employed a quantitative approach with a questionnaire based on a Likert scale, and the data were analyzed using the Partial Least Square (PLS) method through the SmartPLS software. The results showed that communication and work discipline were categorized as good and played an important role in improving employee performance through work supervision. Communication had a positive and significant effect on work supervision, while work discipline also had a positive and significant effect on work supervision. However, communication had a positive but insignificant effect on employee performance. Conversely, work discipline had a positive and significant direct effect on employee performance. Meanwhile, work supervision had a negative and insignificant effect on employee performance. The indirect effects of communication and work discipline on performance through work supervision were also negative and insignificant, indicating that work supervision has not yet played an optimal role as an intervening variable. Based on these findings, it is recommended that the company enhance internal communication effectiveness, strengthen the consistent implementation of work discipline, and optimize the role of work supervision to function more as a coaching and motivational tool, thereby contributing positively to improving employee performance.

Thisl study aims lto determine lthe health llevel of lPT. Bank lSyariah Indonesia (lBSI) Tbk inl 2021-2024. The assessmentl indicators usedl in lthis study lare Capital, lAsset Quality, lManagement, Earning, andl Liquidity lor abbreviated las CAMEL. Thel Camel methodl is one of the factors lthat greatly ldetermines the healthl of la bank. Thisl study wasl conducted withl a lquantitative descriptive lapproach, namely usingl secondary ldata obtained lfrom library sources such as academic journals, government publications and annual lfinancial reports published lon the lcompany's officiall website, lby analyzing lthe CAR, lNPF, PDN, lROA, ROE, lBOPO, NI, land FDR lratios. The resultsl of thel study lshowed that lthe CAR lratio for the 2021-2024 periodl was given the predicatel "very lhealthy". The lNPF ratio lfor the 2021-2023l period was given thel predicate "lhealthy", whilel in 2024 lit was lgiven the lpredicate "veryl healthy". lThe PDN ratiol for thel 2021-2024 period lwas given lthe predicate "quite lhealthy". The ROAl ratio lin 2021-2024 was givenl the lpredicate "very healthy". lThe ROE lratio in 2021-2024 lwas given lthe predicate "lhealthy". The BOPO ratio in 2021-2024 lwas given lthe predicate "veryl lhealthy". The lNI ratio lin 2021-2024 lwas given lthe predicate "lhealthy". The lFDR ratio lin 2021 was lgiven the lpredicate "very lhealthy". However, inl 2022-2024 itl decreased and was givenl the lpredicate "healthy". lThe findings show lthat based lon these lindicators, the performance of Bank Syariahl Indonesial lTbkl in 2021-2024 was on average in the "very healthy" category, which indicates goodl financial health laccording to lthe overall lassessment.

This study aims to analyze significant differences in learning motivation and critical thinking skills simultaneously between students who learn with differentiated learning and those who do not, determine the effective contribution of the implementation of differentiated learning on acid-base materials to learning motivation and critical thinking skills of students simultaneously, to determine the effective contribution of differentiated learning implementation on acid-base material to high school students' learning motivation, to determine the effective contribution of differentiated learning on acid-base material to high school students' critical thinking skills, to determine the level of achievement of students' critical thinking skills in experimental and control classes. This study used a quasi-experiment model with a pretest-posttest control group design. The sample of this study consisted of two classes, namely experimental class and control class, with random sampling. The experimental class used differentiated learning, while the control class used discovery learning. Critical thinking skills data were obtained from the description test data and learning motivation data through questionnaires. MANOVA test was used to analyze differences in critical thinking skills and student learning motivation in experimental and control classes simultaneously. Test of between subject effects is used to analyze differences in each dependent variable in experimental and control classes. Partial eta square test is used to analyze the effective contribution of differentiated learning to the dependent variable. Descriptive statistics to determine the level of achievement of critical thinking skills. The results showed there were significant differences in learning motivation and critical thinking skills simultaneously and individually between students who used differentiated learning and those who did not, the effective contribution of differentiated learning on acid-base materials to critical thinking skills and student learning motivation simultaneously was 16.9% (high), the effective contribution of differentiated learning on acid-base material to students' critical thinking skills is 6. 1% (medium), the effective contribution of differentiated learning on acid-base material to student learning motivation is 12% (medium), the level of achievement of critical thinking skills in the experimental class is in the good category, while in the control class in the sufficient category.

Conflict is an inevitable phenomenon in every organization, whether in business, education, or social contexts. If not managed properly, conflict has the potential to reduce performance; however, if handled constructively, it can become a source of innovation. Based on this issue, this study aims to answer the main question: how is conflict understood and managed according to recent literature findings? The method used is a literature review by searching for articles through several online databases using the keywords "organizational conflict," "conflict management," "types of conflict," and "resolution strategies." From an initial search result of 17 articles, after a screening process, 15 articles met the criteria for further analysis. The analysis results reveal three main themes. First, conflict in organizations can be categorized into several types, such as intrapersonal, interpersonal, intragroup, and intergroup conflicts. Second, the sources of conflict often stem from differences in interests, ineffective communication, and unequal distribution of resources. Third, conflict resolution strategies vary, including mediation, collaborative communication, compromise, deliberation, and approaches based on religious values.

This study aims to determine the feasibility, practicality, and effectiveness of Electronic LKPD Supporting on PjBL on  in improving creative thinking skills and environmental literacy of students at SMAN 1 Tarakan. This type of research is research and development (Research and Development) with the ADDIE model (analyze, design, development, implement, evaluate). The analyze stage includes initial analysis, competency analysis, constructional analysis, and content analysis. The design stage includes compiling an electronic LKPD outline and designing learning content in the LKPD. The development stage includes developing data collection instruments. The data collection instruments in this study were a feasibility sheet for expert lecturers, a practicality sheet for biology teachers, a student readability sheet, and pretest and posttest questions for creative thinking skills and environmental literacy. This instrument was developed based on the review of the supervisor, assessment of expert lecturers, biology teachers, and trials on students. The implement stage includes the application of electronic LKPD that has been developed on class X students of SMAN 1 Tarakan. The experimental design used is the pretest-posttest control group design. The evaluate stage includes the form of evaluation carried out at each stage of ADDIE. The data analysis technique uses the manova test. The results of the study show: (1) The electronic LKPD supporting PjBL that was developed meets the criteria of being very valid for use in learning activities with an average value according to media experts of 3.55, material experts of 3.89 and learning experts of 3.96. (2) Practicality with a very practical category for use based on the results of student and teacher responses. (3) Effectiveness based on the Multivariate Analysis of Variance test with a significance level of 5% shows that there is an influence on students' creative thinking skills and environmental literacy after treatment using electronic LKPD supporting PjBL.

This study aims to develop, validate, and test the effectiveness of a scaffolding-based e-module integrated with educational games on the topic of market equilibrium to improve students’ problem-solving skills in economics learning. The research utilized the ADDIE development model, which includes the stages of analysis, design, development, implementation, and evaluation. A total of 72 students from SMA Negeri 1 Kelapa participated in the study, divided into experimental and control groups. Data were collected through validation questionnaires, pre-tests, and post-tests. The results showed that the e-module obtained a very high level of feasibility, with average validation scores of 3.86 from material experts, 3.88 from media experts, 3.95 from teachers, and 3.49 from students, indicating that the product met the quality criteria for instructional media. Furthermore, effectiveness testing revealed that students in the experimental class achieved an N-Gain score of 0.56, categorized as moderate, which was significantly higher than the control class score of 0.30. These results suggest that the scaffolding-based e-module integrated with educational games is both feasible and effective in enhancing students’ problem-solving skills and learning engagement in economics education.

Conflict is an inseparable part of social interaction within organizational and educational life. When not properly managed, conflict can disrupt institutional stability and effectiveness. Therefore, understanding the definition of conflict and its management strategies is crucial for both academics and practitioners. This study aims to review recent literature on the definition of conflict and conflict management strategies in educational and organizational contexts, guided by two research questions: (1) how is conflict defined in the literature from 2020 to 2025, and (2) what conflict management strategies are most commonly applied across various contexts. The method used is a literature review, with data collected through Google Scholar and the Publish or Perish application using the keyword “definition of conflict.” From a total of 20 identified articles, 18 were selected through a screening process based on recency, open access, and topic relevance. The findings indicate that the definition of conflict is contextual and multidimensional, while the management strategies generally include communication, negotiation, and institutional policy.