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Evi Suwarni; Sudarmiatin Sudarmiatin; Agus Hermawan

Jurnal Penelitian Manajemen dan Inovasi Riset 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The tempe chip industry in Sanan Village, Malang City, represents a culturally embedded small and medium enterprise (SME) cluster that has contributed to the local economy for decades. However, intensifying intra-cluster competition, soybean price volatility, and shifting consumer behavior have placed increasing pressure on the competitiveness of businesses in this area. This study aims to analyze the marketing strategy implemented by Keripik Tempe Dua Karunia — one of the pioneering enterprises in Sanan Village that has been operating since 1980 — and to identify the marketing strategy factors that contribute to enhancing its competitive advantage. A qualitative descriptive approach was employed through field observation, in-depth interviews with the business owner, and documentation analysis. The analysis is grounded in the 4P marketing mix framework — Product, Price, Place, and Promotion. The findings reveal that Dua Karunia builds its competitiveness through four strategic pillars: (1) product differentiation through multi-flavor diversification and consumer-driven customization; (2) cost-based pricing that is adaptively managed through shrinkflation tactics in response to raw material price fluctuations; (3) multi-channel distribution that integrates direct outlet sales with digital platforms (Shopee and WhatsApp); and (4) long-established word-of-mouth reputation-based promotion reinforced by active e-commerce presence. This study concludes that the consistent integration of all four marketing mix elements, supported by family-based operational flexibility and the cultural heritage value embedded in the product, constitutes the primary source of sustained competitive advantage for Dua Karunia amid increasingly intense cluster competition. These findings carry practical implications for similar SMEs seeking to design adaptive, competitiveness-oriented marketing strategies.

Sri Yulianty Mozin; Mohamad Nazril Abjul; Fazrurrahman Gunibala; Rosita Y. Abuba; Israh Miranti Wahab

Kajian Administrasi Publik dan ilmu Komunikasi 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Public service plays a fundamental role in fulfilling citizens’ rights and needs within modern governance systems. The increasing complexity of social, economic, and technological changes has encouraged the transformation of public administration paradigms. This study aims to analyze the evolution of public service paradigms from Old Public Administration to Network Governance, identify the key characteristics of each paradigm, and explain the shift in values and the role of the state in public service delivery. This research employs a qualitative approach using a literature review method by examining various academic sources related to public administration theories and public service governance. The analysis was conducted through content analysis and comparative analysis to identify conceptual developments and paradigm differences in public administration. The results indicate that public service paradigms have evolved from hierarchical and rule-based governance toward more collaborative and participatory governance models. Old Public Administration emphasizes bureaucratic hierarchy and administrative control, New Public Management focuses on efficiency and performance-based management, while New Public Service highlights citizen participation and democratic values. The most recent paradigm, Network Governance, promotes collaboration among government, private sector, and civil society in addressing complex public issues. These findings suggest that contemporary public administration increasingly adopts a hybrid governance approach that integrates elements of various paradigms to enhance the effectiveness and responsiveness of public service delivery.

Bagas Cahyadi; Cicha Kartikha Sri Mulyani; Era Nur'aini; Esa Futuh Handa; Rahma Delviani +3 more

Jurnal Rumpun Ilmu Bahasa dan Pendidikan 2026 Asosiasi Periset Bahasa Sastra Indonesia

This study examines clause structures and syntactic relations in argumentative articles published on the 2025 edition of the Badan Bahasa website. As a communication tool, language plays a crucial role in conveying ideas and shaping logical reasoning, particularly in argumentative texts that require a high degree of cohesion and coherence. The research aims to describe the patterns of clause structure and interclausal syntactic relations used in these articles to understand how linguistic constructions influence argumentative strength. Employing a qualitative descriptive approach with the distributional method, the study relies on internal linguistic elements as analytical instruments. The findings show that the articles generally employ single clauses with S–P–Pelengkap patterns as well as complex clauses expressing causation, alongside syntactic relations that include coordination and subordination, including causal, contrastive, purposive, and additive relations. These patterns indicate consistent application of Indonesian syntactic rules, although some repetitive tendencies appear in the use of active clauses and multi-layered complex sentence structures. The study highlights the importance of mastering clause structure in constructing logical, persuasive argumentative texts, and the findings are expected to serve as a reference for writers and language institutions to improve academic writing quality and enrich linguistic studies in digital contexts.

Andi Rachmat Indra; Ruslan Abdul Gani; Rahmi Hidayati; Abdul Halim

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

From the perspective of criminal liability theory, criminal policy, and Islamic law, sexual gratification is a form of corruption. According to positive criminal law, a person can only be held liable when three essential elements are fulfilled: an unlawful act, culpability (dolus or culpa), and the capacity for responsibility. However, in the context of public office, sexual gratification constitutes an unlawful act because it involves the acceptance of non-fina. Since the acceptance of sexual services within a power relationship usually indicates awareness of reciprocal policy gains, purpose (dolus) is frequently dominating. From the perspective of criminal policy, the restriction of sexual gratification reflects the growth of corruption as a white collar crime—a term coined by Edwin H. Sutherland—where abuse of power encompasses intangible rewards in addition to monetary transfers. According to Islamic law, sexual enjoyment constitutes two violations: it may be considered risywah (bribery) because of its transactional motive, and it may also be considered jarimah zina if it takes place outside of a legally recognized marriage. Such behaviors compromise the protection of property, ancestry, and religion through the framework of maqāṣid al-sharī‘ah developed by Abu Ishaq al-Shatibi in Al-Muwafaqat. The study comes to the conclusion that in order to guarantee accountability, protect public integrity, and promote social welfare, it is imperative to develop legal interpretation and evidential procedures.

Fadhlan, Muhammad; Darin Diffana Athifah; Wahdan Saidurroihan; Lina Marlina; Ana Fauziya Diyana

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the effectiveness of zakat distribution during the leadership of Umar bin Abdul Aziz and its relevance to poverty alleviation models in Indonesia. Structural poverty remains a persistent challenge in Indonesia’s economic development, requiring systematic and sustainable solutions. Within Islamic economic thought, zakat functions not only as a religious obligation but also as a fiscal instrument capable of promoting social welfare and economic independence. This research employs a qualitative approach through historical and literature study methods, analyzing classical Islamic governance practices alongside contemporary zakat management in Indonesia. The findings reveal that the success of zakat distribution under Umar bin Abdul Aziz was supported by centralized governance, strong institutional reform of Baitul Mal, strict supervision, and integrity-based leadership, resulting in effective wealth redistribution and significant poverty reduction. The study further finds that productive zakat distribution, institutional integration, regulatory reinforcement, and digital transparency are crucial elements for enhancing the performance of zakat institutions in Indonesia. The implications suggest that strengthening governance, accountability, and productive empowerment programs can transform zakat into a strategic socio-economic policy instrument capable of addressing structural poverty in a sustainable manner.

Adi Hermawansyah; Sudarmiatin Sudarmiatin; Heri Pratikto

International Journal of Management Science and Business 2026 International Forum of Researchers and Lecturers

The Role digital marketing nowadays become part important in today's business strategies implemented by MSMEs, which is enable MSMEs to​​ reach the target market with more broad , measurable , and efficient in global value chain (GVC) context . Digital marketing strategies do not  can denied  involving various elements, including optimization machine search engine optimization (SEO), marketing through social media, digital advertising, marketing content ,and also email marketing. In buniess process of PT Bungas food Nusatra abalikpapan tahy have product a weadang dayang.  In facing such a market dynamic, marketing strategy must capable adapt with current digital trends including Fear of Missing Out (FOMO) approach to create greater urgency and involvement​ tall in a way contextual relation with the value chain that creates consumer new abroad or​ marketing across countries by them. In this case, on of the challege ib export product process. The methods of research here, is survey and looking some literature that related in this subject discussion and research, the conclusion is  the With utilise trend this company​ can increase visibility brand , strengthen interaction with customers  and encourage conversion sale in a way more effective and This strategy expected can give impact positive to growth business and power competition companies in the digital era in more fluently in global value chain (GVC).

Salsabila Jasmine Briliana Putri; Arief Suryono

Federalisme : Jurnal Kajian Hukum dan Ilmu Komunikasi 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The purpose of this study is to analyze the legal basis for the qualification of unlawful acts in disputes concerning the unilateral cancellation of life insurance policies by the insurer as reflected in Decision Number 5871 K/Pdt/2024. This research is a normative legal study with a prescriptive nature, employing both case and statutory approaches. The legal materials used in this study consist of primary and secondary legal materials which are analyzed qualitatively using the syllogistic method with deductive reasoning. The results of the study indicate that the qualification of an unlawful act in the a quo decision is based on a systematic interpretation of Article 1338 of the Indonesian Civil Code, which is understood in relation to the binding source of agreements under Article 1339 of the Indonesian Civil Code. Furthermore, the existence of naturalia elements also emphasizes the presence of legal obligations inherent in an agreement even though they are not explicitly stated therein. In life insurance, the obligation to pay claims after the insured risk has occurred constitutes a normative consequence inherent in the policy; therefore, the unilateral cancellation of a life insurance policy fulfills the elements of an unlawful act as stipulated in Article 1365 of the Indonesian Civil Code.

Isman Ahadi Lebu Raya; Muhammad Fattah

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

There are various characters that can be drawn from the One Piece animation that need to be studied and explored further so that the large number of fans can emulate the relevance of Quranic characters in their favorite animation. This research stems from the phenomenon of discovering the representation of character relevance to the teachings of the Qur'an in an animation called One Piece, focusing on the research to determine how the Quranic character traits are depicted in the One Piece Arabasta Arc, and how the visualizations of these Quranic characters are presented in the One Piece Arabasta Arc. This research uses a qualitative approach. The research results illustrate that there are 18 findings in episodes 97, 99, 103, and 108 that indicate values in line with the character traits or moral teachings of the Qur'an. In episode 97, there are 4 character values: stop complaining, avoid greed and wastefulness, don't lie, and help others. In episode 99, there are 6 character values: love for the homeland, helping others, fighting for a cause, feeding the hungry, and consulting others. Meanwhile, in episode 103, there are 4 character values: obedience, fighting for a cause, friendliness, and avoiding bad assumptions. Additionally, in episode 108, there are 4 character values: helping others, fighting for a cause, and avoiding bad assumptions. Furthermore, the visualization of Quranic characters in the One Piece animation can be seen through the elements of film production, using narrative elements by observing the characters and the message of the story.

Regina Regina; Nada Arina Romli; M. Fikri Akbar

International Journal of Communication, Tourism, and Social Economic Trends 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze the communication process within the Suluk tradition in Kubu Gadang, West Payakumbuh, using Dell Hymes’ Dell Hymes Ethnography of Communication approach. This research employed a qualitative method with an ethnographic approach through observation and in-depth interviews involving five informants and one triangulator, consisting of mursyid, khalifah, and salik. The findings reveal that communication in the Suluk tradition is systematically regulated to maintain participants’ spiritual concentration during the worship process. Communication occurs through verbal forms, such as dzikir, tawajuh, and spiritual instructions delivered by the mursyid, as well as non-verbal symbols, including the use of khalwat isolation tents, tasbih, and stones as counting tools. In addition, strict norms such as limiting speech, eye contact, and social interaction function as important non-verbal communication elements. These communication patterns collectively support the spiritual objectives of Suluk, particularly in strengthening self-discipline, inner focus, and closeness to Allah.

Oktavia, Nova; Firayanti, Yuni; Mahardika, Tubagus

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

In this modern technological era, many organizations conduct fundraising activities through charity programs. One such organization is Baitulmaal Munzalan Indonesia, Pontianak Branch, which organizes a charity market program to collect funds or goods that can be used to help people obtain the items they need at affordable prices.This study aims to analyze the various marketing strategies used in the charity market program of Baitulmaal Munzalan Indonesia, Pontianak Branch. The research involved 10 informants, consisting of 1 employee of Baitulmaal Munzalan Indonesia, Pontianak Branch, and 9 consumers of the charity market. The researcher employed a qualitative research method by conducting a case study on the selected object. The data collection techniques used in this study included documentation, interview and observation. The purpose of this study was to identify the marketing strategies of the charity market program and to explore ways to improve them. The result of this research suggest that the charity market program applies seven marketing strategies, namely segmentation, targeting, positioning, promotion, place, product, and price. The marketing strategies of the charity market at Baitulmaal Munzalan Indonesia, Pontianak Branch, already cover many important aspects and demonstrate good potential. However, there are still some elements that need to be refined and added in order to make the strategies more effective and attract greater community participation

Maria Wesso; Agustina Waromi

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

This study aims to analyze the marketing strategy of Betet Rice at Toko Cendrawasi Fakfak. The research uses a qualitative approach with data collection methods including field research, interviews with managers and employees, observations on sales data management, and documentation. The data were analyzed using marketing mix analysis and SWOT analysis. The results show that Betet Rice is distributed directly to customers through Toko Cendrawasi Fakfak, which acts as a distributor of the product. Toko Cendrawasi has made efforts to provide significant market access for Betet Rice marketing, with products and prices adjusted to customer desires and purchasing power. The marketing strategy used involves the marketing mix of product, price, promotion, and distribution, which has led to an increase in demand for Betet Rice every year. Based on the SWOT analysis, the marketing strategy implemented includes strengths in strong financial conditions and a fleet of ships, weaknesses in the lack of attention to key marketing elements, opportunities in market analysis and customer segmentation, and threats from increasing competition and globalization of competitors offering similar products.

Elyna Rafiza Zaliana; Naura Lutfia Fajriani; Angela Merici Tamara Wibowo; Farah Maulida Ayu Zahara; Salma Ayu Aini Zulfa +2 more

This study aims to examine the use of deixis in the film Habibie and Ainun (2012) through a pragmatic approach and to explore its implications for character education. The research employs a descriptive qualitative method by analyzing utterances containing personal, spatial, temporal, discourse, and social deixis in the main characters’ dialogues. The data were obtained through transcription and contextual interpretation to uncover the pragmatic meanings embedded in the linguistic expressions. The findings reveal that deixis functions not only as a linguistic reference marker but also as a medium for expressing and reinforcing character values such as loyalty, responsibility, perseverance, and love. The contextual use of language in the film reflects the process of moral formation and emotional depth, demonstrating how language contributes to shaping character development. This study contributes to the development of Indonesian language learning by emphasizing the integration of pragmatic analysis and character education through film media. Therefore, it is recommended that language educators utilize educational films containing pragmatic elements as effective learning resources to enhance both linguistic competence and moral awareness among students.

Pipit Trianingsih; Rania Malika Putri; Turtia Ningsih; Tatu Siti Rohbiah

This study aims to examine the shift of utterances from criticism to hate speech in digital communication related to the Iran-United States-Israel conflict in 2026 on social media. The study focuses on the transformation of the functions and meanings of users’ comments, which initially appear as opinions or criticism but gradually evolve into expressions that contain elements of hate speech. This research employed a descriptive qualitative method, using a pragmalinguistic approach to interpret the meanings of utterances based on linguistic context, speaker intention, and surrounding social circumstances. The data were obtained from users’ comments on posts shared on Instagram and TikTok through observation and documentation. The collected data were then analyzed by classifying utterances into several categories, including criticism, emotional criticism, offensive speech, personal attack, and hate speech. The findings reveal that the transformation of utterances into hate speech occurs gradually rather than instantly. Initially, evaluative criticism tends to shift due to the increasing use of emotional, sarcastic, and derogatory language, eventually developing into personal attacks, negative labeling, and even dehumanization toward certain groups. These findings indicate that social media may amplify the emergence of hate speech by providing users with broader opportunities to express emotions freely. Therefore, the pragmasemantic approach is considered relevant in understanding the dynamics of meaning transformation in digital communication.

Mulyono, Wahyudi Ahmadi; Agung Rohaji Mulyono; Eti Karningsih; Febri Ramdhani; Lucky Sumardi +7 more

Faedah : Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia 2026 FKIP, Universitas Palangka Raya

This community service research was conducted to examine the implementation of branding development through a Car Free Day event as a strategy to enhance communication and visual identity at Telaga Harmony Residence. The background of this study is the need for effective community branding to strengthen public awareness, social engagement, and residential image in a growing housing area. The objective of this activity was to apply integrated communication and visual strategies that support brand identity through participatory public events. The method employed was a participatory and collaborative approach involving residents, organizers, and local stakeholders, supported by promotional media, visual design elements, and social interaction activities. The findings indicate that the Car Free Day event successfully increased community participation, strengthened visual recognition of the residential brand, and improved public perception of Telaga Harmony Residence as a healthy and environmentally friendly housing area. The implications of this study suggest that community-based events combined with consistent branding and visual communication strategies can effectively enhance residential identity and social cohesion, and may serve as a reference for similar community development programs in the future.

Ratih Ayu Ningsih; Inas Syabanasyah; Solehudin Solehudin

Jurnal Siti Rufaidah 2026 PPNI UNIMMAN

Patient safety is one of the key elements in providing quality health services. Patient safety is a top priority because it has become a global issue in hospital health services. This study aims to determine the relationship between workload and the implementation of patient safety among nurses in the Outpatient Room of Grha Permata Ibu Hospital in 2025. This study is a quantitative, analytical study. This quantitative research uses a cross-sectional design. The population in this study consisted of 40 nurses in the Outpatient Room of Grha Permata Ibu Hospital. Therefore, the sample in this study consisted of 40 respondents using a total sample technique. The instrument used in this study was a questionnaire. Data analysis was performed using univariate and bivariate analysis with the chi-square test. Based on the statistical test results, the p-value was 0.023, meaning that p-value < α (0.05). Therefore, it can be concluded that there is a relationship between workload and the implementation of patient safety among nurses in the Outpatient Ward of Grha Permata Ibu Hospital in 2025. The hospital is advised to ensure fair task distribution, provide facilities, and offer training and psychological support to manage stress.

Isak Klafle; Ulul Albab; Sapto Pramono; Dian Ferriswara

International Journal of Social Sciences and Communication 2026 International Forum of Researchers and Lecturers

The Papua Special Autonomy Fund (Dana Otonomi Khusus Papua) represents a key instrument of Indonesia’s asymmetric fiscal decentralization aimed at reducing historical inequalities, accelerating regional development, and promoting social justice for Indigenous Papuans. However, after more than two decades of implementation, concerns persist regarding its effectiveness in producing equitable welfare outcomes, particularly with respect to accountability, targeting accuracy, and distributive justice. This literature review critically examines existing scholarly research on the governance, implementation, and impacts of Dana Otsus Papua, with an emphasis on how institutional arrangements shape policy performance and equity outcomes. The study employs a narrative–critical literature review enriched with systematic elements, including transparent search procedures, explicit inclusion and exclusion criteria, and thematic synthesis. Peer-reviewed journal articles and reputable conference proceedings were analyzed using thematic analysis and conceptual mapping to identify dominant findings, methodological approaches, and research gaps. The synthesis reveals recurring patterns across the literature. Accountability mechanisms remain fragmented and weakly integrated across planning, budgeting, monitoring, and evaluation processes. Targeting accuracy is inconsistent, with fiscal benefits frequently failing to reach Indigenous Papuans as intended. Moreover, distributive justice outcomes depend more on institutional recognition, participation, and governance capacity than on the size of fiscal transfers alone. The review also highlights a critical gap in integrative evaluations that link governance arrangements, implementation processes, and equity outcomes. The article concludes that improving Dana Otsus Papua requires a shift from expenditure-focused assessments toward governance- and justice-oriented evaluation frameworks. The study contributes theoretically by integrating accountability, implementation, and distributive justice perspectives, and offers practical insights for strengthening oversight, refining targeting mechanisms, enhancing participatory governance, and embedding digital tools within accountability systems.

Nakhma'ussolikhah; Ficky Adi Kurniawan

FUNDAMENTUM : Jurnal Pengabdian Multidisiplin 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in economic development; however, their competitiveness is often constrained by weak branding and limited digital marketing capabilities. This community engagement program aimed to strengthen brand identity and digital capacity of the “Pukle” catfish cracker MSME in Karangsuwung Village, Cirebon Regency, through an integrated branding and sharia-based digital marketing approach. A participatory–collaborative method was employed, consisting of needs assessment, Workshops, technical mentoring, and monitoring and evaluation. The interventions included the development of brand identity elements (logo, tagline, and visual guidelines), improvement of informative packaging, activation and optimization of WhatsApp Business, and utilization of TikTok Shop as a social commerce channel. In addition, a standard operating procedure for sharia-compliant digital content based on the principles of shiddiq (truthfulness), amanah (trustworthiness), fathanah (competence), and tabligh (communicativeness) was formulated to enhance consumer trust. The results indicate improvements in product professionalism, digital channel management, content consistency, and customer interaction. The integration of branding and sharia digital marketing proved relevant in building differentiation, expanding market access, and strengthening long-term business reputation. The program highlights that MSME digital transformation requires capacity building, continuous mentoring, and ethical value integration to ensure sustainable competitiveness.

Helsa Nasution; Luthfiah Mawar; M. Agung Rahmadi; Olivia Putri Natasya; Maya Dwi Harianti +4 more

Jurnal Siti Rufaidah 2026 PPNI UNIMMAN

This study systematically analyzes the effectiveness of school-based resilience programs designed for Palestinian children in the West Bank through a systematic review of 47 programs implemented over the period 2010–2023. The meta-analysis encompasses 12,847 participants aged 6–18 years from 89 schools and demonstrates a significant increase in resilience scores with a large effect size (d = 0.76, p < .001), accompanied by a substantial reduction in psychological trauma symptoms (r = -0.64, p < .001) and marked improvements in academic functioning (β = 0.58, p < .01). Programs integrating mindfulness approaches and psychosocial support exhibited the strongest effects (η² = 0.42), followed by expressive arts interventions (η² = 0.38) and play therapy (η² = 0.35), collectively underscoring the critical importance of non-conventional approaches in contexts of protracted conflict. Multilevel regression analysis revealed that a minimum program duration of 12 weeks and the level of family engagement contributed significantly to enhanced intervention effectiveness (R² = 0.67, p < .001). These findings extend the results of Qouta (2020) and Jabr et al. (2013) on child resilience in conflict zones, while offering an original contribution through the identification of specific program components most responsive to the Palestinian context. In particular, the integration of local cultural elements and the strengthening of collective identity were shown to increase program effectiveness by up to 43% compared with universal approaches, a pattern that has not been systematically documented in the previous literature.

Mantasia Hasibuan; Parlaungan Gabriel Siahaan; Dewi Pika Lbn Batu; Ida Nurjana Tamba; Fariz Aditya +1 more

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

This study aims to examine the judge's considerations in rendering decisions in aggravated theft cases at the Medan District Court, with an emphasis on the balance between legal and non-legal aspects in realizing substantive justice. The issue of disparate sentencing that frequently arises is the main background of this study. The methods used are an integrated normative legal approach and an empirical legal approach. The normative approach is used to examine the provisions of Article 363 of the Criminal Code (KUHP) and the legal principles that govern the judge's considerations, while the empirical approach is carried out through direct observation of the trial process and analysis of the judge's decision. The results of the study indicate that the judge in case Number 1110/Pid. B/2025/PN Medan not only complied with legal aspects such as fulfilling the elements of the crime, evidence, and the application of the principle of legality, but also considered non-legal aspects such as the socio-economic conditions, age, and motives of the defendant. These considerations demonstrate the application of the principles of criminal individualization and proportional justice. In addition, the judge also considered moral values ​​and social benefits in his decision, which is in line with Gustav Radbruch's theory of three basic legal values: justice, legal certainty, and utility. This study concludes that the thinking patterns of judges at the Medan District Court reflect a shift toward substantive and restorative justice paradigms. It is recommended that the Supreme Court strengthen integrated sentencing guidelines to avoid disparities in sentencing and encourage the adoption of a rehabilitative approach for offenders with low economic motivations.

Wea, Theresia; Nona Dince, Maria; Libu Lamawitak, Paulus

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

An internal control system is a system consisting of an organizational structure, plans, methods, and coordinated procedures that help safeguard company assets, improve operational effectiveness and efficiency, and support the implementation of regulations established by management.This study aims to analyze the effectiveness of the implementation of internal control systems in cash management through the cash opname mechanism at KSP Kopdit Tuke Jung Head Office Nelle. Data collection in this study used interview, observation, and documentation methods. This study uses a qualitative descriptive approach referring to the COSO (Committee of Sponsoring Organizations of the Treadway Commission) components, which consist of five components, namely control environment, risk assessment, control activities, information and communication, and monitoring. The research results show that the effectiveness of the internal control system in cash management through cash opname has been implemented but has not fully met the five components of the internal control system according to COSO. The elements that have not been fulfilled are control activities, information and communication, and monitoring. Nevertheless, some components of the internal control system implemented at KSP Kopdit Tuke Jung have been operating effectively.