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Analytics

Maulana, Arif; Maharani, Novera Kristiati

Jurnal Ilmiah Komputerisasi Akuntansi 2026 Universitas Sains dan Teknologi Komputer

This study aims to analyze the effects of profitability, leverage, liquidity, firm size, and the audit committee on sustainability reporting in energy-sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This research is motivated by the increasing demand for corporate transparency and accountability regarding economic, environmental, and social impacts. The study uses secondary data from annual reports and sustainability reports, employing purposive sampling. The data were analyzed using multiple linear regression, corrected with the Newey-West method to account for violations of classical assumption tests. The results show that profitability, firm size, and the audit committee have positive and significant effects on sustainability reporting, while liquidity has a negative and significant effect. Meanwhile, leverage does not affect sustainability reporting. These findings support stakeholder theory, which posits that companies with strong financial performance and effective governance tend to enhance the disclosure of sustainability information. This study is expected to inform management and investors in their decision-making.

Daromes, Fransiskus Eduardus; Jao, Robert; Synarso, Bryan Ichiro

Dinamika Akuntansi Keuangan dan Perbankan 2026 Faculty of Economic and Business Universitas STIKUBANK

This study examines how environmental, social, and governance issues shape the impact of financial success on firm value. To understand the link between the variables, the legitimacy theory and signal theory are employed. The population used includes non-financial enterprises from 2019–2023 that are listed on the Indonesia Stock Exchange (IDX) and are part of the Refinitiv database. Secondary data was gathered from the Indonesia Stock Exchange, official corporate websites, and the Refinitiv database in the form of sustainability reports, annual reports, and ESG scores. The sample size is 176 company data points over 5 years, selected using the purposive sampling method. Firm value is positively and significantly impacted by financial success, according to the research findings. ESG also improves the link between firm value and financial performance, according to the study. Lastly, the study's results also show that ESG increases business value, while not significantly. These findings suggest that the study's ESG variable is a pure moderator variable. Furthermore, the implications of the research both theoretically and practically have been discussed.

Ifah Nurul Khotimah; Emilia Puspitasari

DIAGNOSA: Jurnal Ilmu Kesehatan dan Keperawatan 2026 International Forum of Researchers and Lecturers

The use of social media can have both positive and negative impacts on children. Proper use can enhance insight, knowledge, and increase learning motivation. However, excessive use can disrupt study time, reduce awareness of the importance of learning, and result in low learning motivation. To determine the relationship between the duration of social media use and the learning motivation of school-aged children at SDN Gisikdrono 03, Semarang City. This study uses a quantitative method with probability sampling technique, specifically stratified random sampling. The sample in this study consisted of 122 respondents. The instrument in the study used a questionnaire on the duration of social media use and learning motivation. Data analysis used the Spearman rank test. There is a relationship between the duration of social media use and the learning motivation of school-aged children at SDN Gisikdrono 03 Semarang City, with a p-value of 0.000 < 0.05, leading to the rejection of H0 and acceptance of Ha, with a correlation value of -0.636, which falls into the strong category with a negative duration, indicating an inverse relationship. This means that the longer the duration of social media use, the lower the learning motivation. Conclusion: There is a significant relationship between the duration of social media use and learning motivation, where the longer the duration of social media use, the lower the learning motivation.

Alin Safaraz Aprilia; Ai Silan Aulia Azdka; Halwa Syabania Iqbal; Enny Diah Astuti

Jurnal Mahasiswa Kreatif 2026 International Forum of Researchers and Lecturers

Social media has become a primary means of communication for adolescents in the digital era, yet excessive use can create complex impacts on their academic, social, and psychological well-being. The positive effects include expanding cross-regional friendships, improving communication skills, strengthening social relationships, and increasing learning motivation through peer interaction and support. Conversely, the negative effects include declining academic performance due to reduced focus, neglect of responsibilities, weakened language skills caused by the dominance of informal language, a higher risk of digital crimes such as fraud and identity theft, as well as mental-health issues including anxiety, depression, social-comparison pressure, and cyberbullying. To minimize these risks, preventive efforts are needed, such as enhancing digital literacy for both adolescents and parents, promoting ethical and safe online behavior, regulating screen time, strengthening parental guidance, implementing digital-wellness policies in schools, providing counseling services, developing more youth-friendly platforms, and enforcing government regulations on online safety. This study emphasizes that the wise, safe, and productive use of social media can only be achieved through collaborative efforts involving adolescents, families, schools, communities, platform providers, and the government.

Rasmianisa Rasmianisa; Weni Anggraeni; Rianti Siti A. Vania; Enny Diah Astuti

Jurnal Mahasiswa Kreatif 2026 International Forum of Researchers and Lecturers

The development of information technology in the era of globalization has significantly transformed communication patterns in modern society, particularly through the emergence of social media. Social media functions not only as a communication tool but also influences ways of thinking, social interaction, and relationship building. This study aims to examine the impact of social media on changes in communication patterns, identify challenges related to the digital divide, and propose solutions to address the negative effects of social media. The method used is a descriptive approach through literature review and analysis of social phenomena related to social media usage. The discussion indicates that social media accelerates information dissemination, expands communication spaces, and increases public participation. However, it also presents challenges such as the spread of misinformation, reduced quality of face-to-face interactions, digital addiction, and disparities in access to technology and digital literacy. Therefore, strengthening digital literacy, promoting ethical communication, enhancing the roles of families and governments, and encouraging self-regulation among users are essential to ensure that social media contributes positively to modern social life.

Riezma Shifaul Arfina; Ahmi Naila Faza Al Ghifari; Eko Ramadhani

Jurnal Publikasi Ilmu Psikologi. 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

The study of power in higher education institutions is important because power dynamics influence not only formal organizational systems but also informal relationships within academic communities. This research aims to analyze patterns of power manifestation in higher education institutions, understand their influence on organizational behavior, and identify the structural and cultural aspects involved in the process. The method applied in this study is a Systematic Literature Review (SLR), conducted through collecting, reviewing, and synthesizing various relevant literature related to power and governance in higher education. The findings indicate that pro-social manifestations of power and structural empowerment can positively contribute to job satisfaction and create a healthier and more conducive academic climate. On the other hand, centralized authority and unequal power relations may generate various negative impacts on organizations, such as reduced participation and institutional effectiveness. Therefore, higher education institutions need to implement a more participatory and adaptive governance model to minimize the negative effects of power asymmetry while strengthening collaboration, inclusiveness, and the overall quality of the academic environment.

Marselina Ferdy Rante; Yohana Siu; Ahmad Alvian Sumarlin; Rikardus Nasa

Bhinneka: Jurnal Bintang Pendidikan dan Bahasa 2026 Universitas Palan

This study examines the dominance of mother tongue use in junior high school environments and its implications for the use of Indonesian as the language of instruction. The research is grounded in the sociolinguistic reality of multilingual Indonesian society, where students tend to rely on their first language in daily communication. The objective of this study is to analyze the factors influencing the dominance of mother tongue, its impacts on students’ Indonesian language proficiency, and its pedagogical implications. This study employs a qualitative approach using a literature review design, analyzing relevant scholarly sources published in recent years. The findings indicate that the dominance of mother tongue is influenced by linguistic, social, and psychological factors, including family environment, peer interaction, and limited Indonesian vocabulary mastery. The study reveals dual impacts: while mother tongue use facilitates comprehension and increases students’ confidence, it also potentially hinders formal Indonesian language development and leads to language interference. The study concludes that mother tongue should not be viewed solely as a barrier but as a potential pedagogical resource. The implications suggest that educators should adopt contextual bilingual strategies to optimize Indonesian language learning in multilingual classrooms.

Budianoor, Rahmat; Saputro, Setyo Wahyu; Abadi, Friska; Nugroho, Radityo Adi; Farmadi, Andi

Journal of Computing Theories and Applications 2026 Universitas Dian Nuswantoro

Indonesian culinary comments on social media platforms such as Instagram are characterized by informal spelling, regional language mixing, slang expressions, and emojis, posing substantial challenges for automated sentiment classification. While IndoBERT has demonstrated strong performance across Indonesian natural language processing tasks, the contribution of individual preprocessing components to fine-tuning performance on informal text remains underexplored, particularly in the culinary domain. This study addresses this gap by conducting a systematic preprocessing ablation study on IndoBERT-Base fine-tuning for Indonesian culinary sentiment classification, accompanied by a comparative evaluation against Naive Bayes with TF-IDF, SVM with TF-IDF, and BiLSTM as representative baselines. A dataset of 3,500 manually labeled Instagram culinary comments across three sentiment classes was used, with a stratified 80/10/10 split. Six preprocessing variants were evaluated under identical experimental conditions to isolate the contribution of each component. The results show that slang normalization is the most impactful single preprocessing step, yielding a macro F1-score gain of +0.0609 over the no-preprocessing baseline, while the full pipeline achieves an accuracy of 0.8800 and a macro F1-score of 0.8465. IndoBERT-Base with the full pipeline outperforms all baselines across all evaluation metrics. Per-class analysis reveals that the negative class achieves the lowest F1-score of 0.7600, with sarcastic expressions and Banjar regional vocabulary identified as primary sources of misclassification. These findings indicate that preprocessing decisions have a measurable and non-uniform effect on IndoBERT fine-tuning performance. In this study, slang normalization provides the most substantial individual contribution in bridging the vocabulary gap between informal user-generated text and the model’s pre-training distribution.

Patricia, Mia Christy; Yulianti, Grace

This qualitative literature review examines the impact pathways of University Innovation and Entrepreneurial Ecosystems (UIEEs) on regional development. Synthesizing findings from recent empirical and conceptual studies, the review identifies key mechanisms such as academic entrepreneurship, university–industry collaboration, policy integration, and human capital formation. The analysis highlights the evolving role of universities as ecosystem orchestrators that drive not only innovation and economic growth but also social inclusion and sustainability. While contextual differences shape outcomes, best practices emphasize multilevel governance, stakeholder engagement, and place-based strategies. The study contributes to a deeper understanding of UIEEs as complex, adaptive systems and calls for more longitudinal and regionally diverse research to support future policymaking and institutional design

Akurama, Podensiana Oba; Rangga, Yoseph Darius Purnama; Tonce, Yosef

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

The rapid advancement of digital technology has compelled business owners to leverage social media as a core marketing and communication tool. Facebook remains a powerful platform to sustain customer relationships through targeted product information delivery and intensive online interactions. Concurrently, customer testimonials serve as critical social proof that directly alters consumer perceptions and enhances organizational trust. This study aims to empirically examine the influence of Facebook social media marketing and customer testimonials on customer trust at Dealer Raja Jaya Motor Maumere. Operating within a quantitative survey framework, data were gathered through structured questionnaires distributed to 100 verified customers and processed via multiple linear regression using SPSS. The findings demonstrate that both Facebook social media and customer testimonials exert a positive and statistically significant impact on customer trust, both partially and simultaneously.

Ahembang; Agustina, Selvi

This qualitative literature review explores how digital activism is transforming stakeholder influence and corporate responsiveness. Contrary to traditional models emphasizing unified collective action, recent evidence reveals that heterogeneous stakeholders now mobilize through fragmented yet emotionally resonant digital narratives. This form of "heterogeneous convergence" enables diverse publics to exert pressure on firms despite lacking organizational coherence. Drawing from contemporary cases such as #MeToo and #DeleteUber, the review highlights how digital platforms facilitate dynamic stakeholder engagement, enabling rapid reputational impacts. The findings suggest that organizations must adapt to increasingly polyphonic and contested stakeholder environments, where legitimacy is shaped not by static engagement models but by real-time digital responsiveness. This review contributes to stakeholder theory by integrating digital mobilization dynamics and calls for expanded theoretical and empirical research into digitally mediated stakeholder influence

Graciella Lumban Gaol; Raul Rian Shaputra; Risma Anita Puriani

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

This study aims to analyze promiscuous sexual behavior among adolescents as a manifestation of problematic behavior through a literature review approach. The method used was a literature review with a descriptive-analytical design, analyzing 20 national scientific articles published between 2007 and 2024. The analysis process was conducted systematically through the stages of identifying relevant sources, classifying themes, extracting important data, and synthesizing findings to build a comprehensive conceptual framework. The study results were then grouped into four main aspects: internal factors, external factors, impacts, and prevention strategies. The study results indicate that promiscuous sexual behavior among adolescents is influenced by internal factors such as knowledge, attitudes, and moral reasoning, as well as external factors such as family environment, peers, social media, and lack of parental supervision. The resulting impacts are multidimensional, encompassing health (sexually transmitted infections and unplanned pregnancies), psychological (anxiety, guilt), and social (stigma and educational disruption). Effective prevention efforts involve comprehensive sex education, active family involvement, and collaboration between schools and the community.

Satria Yuritama; Nurhayani Nurhayani

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Lembaga Pengembangan Kinerja Dosen

BPJS Ketenagakerjaan aims to protect workers and ensure their welfare. However, in reality, many companies do not register some or all of their workers, which affects the welfare of workers and has the potential to impact the social security system as a whole. The research questions are: How does the non-payment of BPJS Ketenagakerjaan contributions affect workers' rights in relation to the theory of legal protection in Decision Number 40/Pdt.G.S/2023/PN Pbr and How the mechanism for fulfilling workers' rights when a company that has previously defaulted on its contributions has paid off its obligations. This research is normative-empirical, using three approaches, namely legislation, case studies, and legal sociology. The results show that the arrears in this case not only caused workers to lose access to JKK, JKM, JHT, and JP program benefits, but also placed them in economic and social vulnerability because they did not receive compensation when employment risks occurred. After the company has fulfilled its obligations, the membership and service team will verify the payment and reactivate the participant's status so that workers can reapply for claims, thereby ensuring that workers' rights are promptly fulfilled both administratively and substantively.

Arief Fahmi Lubis

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Lembaga Pengembangan Kinerja Dosen

This article examines the complex interactions between the military and civil society in regions affected by conflict, approached from a sociological-legal perspective. The study seeks to understand how military power influences civil society, the ways in which legal and social legitimacy are established, and how local communities respond to military presence and control. Employing a qualitative case-study methodology, the research utilized in-depth interviews with community members and military personnel, extensive field observations, and detailed analysis of relevant legal documents. The findings reveal that military power structures significantly impact civil rights, security, and social dynamics, with interactions ranging from cooperative engagement to open conflict. Furthermore, the legitimacy of military actions is closely linked to factors such as operational performance, transparency, accountability, and social acceptance by local populations. Based on these insights, the article argues for the importance of improving communication channels between military forces and communities, integrating formal legal frameworks with local norms and practices, and actively involving community members in security and governance programs. These measures are proposed as strategies to enhance the legitimacy of military operations, reduce conflict, and promote long-term social stability. The study contributes to the broader understanding of civil-military relations by highlighting the sociological and legal dimensions of military influence in conflict-affected areas.

Samsuto Samsuto; Khalimi Khalimi

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Lembaga Pengembangan Kinerja Dosen

Illegal logging is a serious environmental problem in Indonesia due to its direct impact on forest destruction, biodiversity loss, and increased carbon emissions. The Indonesian government has established various public policies and legal instruments to address illegal logging practices, such as the Forestry Law, the licensing system, and strengthening law enforcement agencies. However, the effectiveness of these policies remains a concern, given that illegal logging cases continue to occur in various regions. This study aims to assess the effectiveness of public policies in enforcing environmental law, focusing on illegal logging cases in Indonesia. The method used in this study is a normative juridical approach by examining regulations, government policies, and secondary data from reports from relevant institutions and previous research results. Analysis shows that despite comprehensive public policy design, its implementation still faces various obstacles, such as weak oversight, poor coordination between institutions, limited human resources, and corrupt practices. Furthermore, social and economic factors in communities surrounding forests also influence the success of environmental law enforcement. Therefore, strengthening law enforcement agencies, transparency and accountability, and active community involvement in forest management are essential. With these improvements, public policy is expected to be more effective in preventing and combating illegal logging for the sake of environmental sustainability in Indonesia.

Nur Shabrina Ramadhani; Maya Larissa; Annisa Hafida; Melati Harmia Putri

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Lembaga Pengembangan Kinerja Dosen

Overcapacity in Correctional Institutions is a structural problem that is still a serious challenge in the correctional system in Indonesia. This condition is characterized by the number of inmates that far exceeds the ideal capacity, resulting in a decrease in the quality of coaching, health services, and security. This study aims to analyze the factors that cause overcapacity in prisons and the impact they have on the effectiveness of the correctional system. The method used is a normative juridical approach supported by empirical data from relevant agency reports. The results of the study show that the main factors causing overcapacity include the high crime rate, criminal policies that are still oriented towards prison sentences, and limited correctional facilities and infrastructure. The impact of overcapacity is very felt in the implementation of inmate development. Crowded housing conditions also increase conflicts between inmates, the spread of infectious diseases, and violations of basic rights. In addition, the limited number of correctional officers causes supervision to not run optimally and has the potential to trigger deviant practices in prisons. Therefore, it is necessary to reformulate penal policies through the optimization of non-prison penal alternatives, institutional capacity building, and strengthening rehabilitation and social reintegration programs to realize a more humane and just correctional system.

Novia Tri Hidayanti; Kusna Djati Pratama

Jurnal Manajemen Riset Inovasi 2026 Pusat Riset dan Inovasi Nasional

This study investigates the impact of TikTok Live, viral content, and Fear of Missing Out (FOMO) on the purchasing decisions of Gen Z consumers in Jombang City for food and drink products. Social media, particularly TikTok, has rapidly expanded and functions as a potent digital marketing instrument. It influences consumer behavior through live broadcasting and the dissemination of viral content. The objective is to examine the influence of these three factors on purchasing decisions. This study employs a quantitative methodology. The data was obtained from surveys administered to 60 Gen Z participants who purchased food or beverages following exposure to TikTok advertising. Samples were selected by purposive sampling. Data were examined using multiple linear regression with SPSS software. Findings indicate that TikTok Live exerts a favorable and substantial impact on purchasing decisions. Viral material exerts no substantial impact. FOMO exerts a detrimental and substantial impact. The results indicate that TikTok live streaming effectively enhances consumer purchases, especially within the food industry.  

Anggita Nanda Ayu Kusuma; Levina Linadi; Karina Putri Wahyudin; Melanika Netta Anggraini; Galuh Refal Tianta +2 more

Jurnal MIMBAR ADMINISTRASI 2026 Universitas 17 Agustus 1945

Poverty in Indonesia remains an unresolved social problem and poses a structural challenge to the government. Improving the quality of life of vulnerable communities requires deeper intervention. Therefore, to assist and improve the quality of life of vulnerable communities, the government has launched various assistance programs, one of which is the Family Hope Program (PKH). The Family Hope Program (PKH) is present not only to support the community's economy but also encourages behavioral changes in PKH beneficiaries, particularly in the context of children's education, maternal and toddler health, and protection for vulnerable groups. This program is implemented in various areas of Surabaya City, one of which is the Sidotopo Village, Semampir. In this area, there are still underprivileged groups. The PKH program has significantly assisted beneficiaries in the Sidotopo area in improving their socio-economic welfare. The purpose of this evaluation is to describe the implementation of PKH in terms of effectiveness, equity, targeting accuracy, and the impact of program implementation on beneficiaries in the Sidotopo area. This evaluation uses data collection techniques based on observations and interviews with PKH mentors and PKH beneficiaries in the Sidotopo Village, as well as documentation studies. Based on the research results, it is clear that the implementation of the Family Hope Program (PKH) in Sidotopo has been effective, equitable, and well-targeted in improving the welfare of its residents. This is evident in the decline in poverty rates and increased access to education and healthcare.

Andi Sri Adinda; Nursuciyani Jamal

Pandawa : Pusat Publikasi Hasil Pengabdian Masyarakat 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

Primary education is crucial for child development, especially at the elementary school level. Children begin to acquire various basic knowledge that will shape their cognitive, social, and emotional abilities. However, reality shows that schools can also become sites of aggressive behavior in the form of bullying. According to the Ministry of Women’s Empowerment and Child Protection (2023), cases of bullying in elementary schools have shown an increasing trend over the past five years. The purpose of this activity is to broaden students' understanding of bullying and its impacts, foster empathy and mutual respect, and strengthen the roles of teachers and parents in creating a safe and inclusive school environment. Findings indicate the presence of students who still lack understanding regarding types of bullying, with a high category showing that some individuals remain frequent targets of bullying. This may be caused by factors such as physical differences, social status, family background, or weak social support from peers. This condition indicates that schools still need to implement preventive and intervention approaches to protect students who are vulnerable to bullying.

Mutiara Tantowi

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

This study analyzes the function of deixis in building emotional relationships between characters in the short film "Seutas Kenangan" using a sociopragmatic approach. Besides being a medium for communication, language also functions as a medium for expressing distance, closeness, and social relationships that impact the emotional relationships that occur. Therefore, this study aims to examine how various types of deixis play a role in building emotional relationships between characters. The method used in this study is descriptive qualitative with data in the form of dialogues obtained through listening and note-taking techniques. This analysis was conducted by identifying the types of deixis, analyzing sociopragmatic aspects, and then interpreting the emotional relationships created. Based on the results of the study, there are deixis of person, time, place, social, and discourse that are related in representing emotional relationships. The emotional relationships found in this analysis include affection, longing, inner conflict, avoidance, and emotional stress due to prevailing social norms. The relationship between the function of deixis and the sociopragmatic approach shows that the function of deixis is not merely a referent indicator, but can also be a strategy for representing emotional relationships influenced by social and cultural conditions.