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Ratih Faisa Nabilah; Arief Suryono

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The rapid adoption of digital contracts in Indonesia demands a reliable document authentication system, one of which is through electronic stamps (e-meterai). However, the current e-meterai verification system remains centralized and exclusively managed by Perum Peruri, making it vulnerable to single point of failure risks and data manipulation. Blokchain technology, with its characteristics of decentralization, transparency, and data immutability, offers a technical solution that could potentially strengthen the integrity of this verification system. This article aims to examine the legal position of blokchain technology within Indonesia's existing e-meterai regulatory framework and to analyze the urgency of establishing specific regulations governing its use. The research employs a normative juridical method through statutory and conceptual approaches. The findings reveal that blokchain currently occupies a legal grey area: technically compatible with the validity requirements of agreements under Article 1320 of the Civil Code and meeting the criteria for Electronic Information under Article 5 of the ITE Law, yet formally lacking explicit recognition due to its conflict with Perum Peruri's monopolistic authority established under Law Number 10 of 2020 on Stamp Duty. Four normative gaps are identified, encompassing the absence of evidentiary guarantees for blokchain-verified documents, the lack of mandatory standards for Electronic Certification Providers, the ambiguity in civil liability allocation for automated system failures, and the conflict between blokchain's immutability and the right to erasure under the Personal Data Protection Law. Comprehensive specific regulations constitute an urgent normative necessity to ensure legal certainty for Indonesia's digital contract ecosystem.

Roby Andika Harahap; Tri Reni Novita

Kajian ilmu Hukum, Sosial dan Administrasi Negara 2026 Lembaga Pengembangan Kinerja Dosen

The flash flood disaster that hit Indonesia, including the devastating disaster in three Sumatran provinces in November-December 2025 which resulted in more than 900 casualties and trillions of rupiah in losses, shows a strong correlation between environmental damage caused by corporate activities and increased disaster risk. The purpose of this study is to analyze corporate criminal liability for environmental damage resulting in flash flood disasters based on the Environmental Management Law (UU PPLH), examine the mechanism for proving corporate criminal liability, and evaluate the application of criminal sanctions against corporations that commit environmental damage resulting in flash flood disasters. The research method used is normative legal research with a descriptive analytical statute approach. Data collection techniques are carried out through library research and interviews with sources at the North Sumatra Provincial Environmental Service. The data obtained were analyzed qualitatively. The results of the study indicate that: First, corporate criminal liability for environmental damage resulting in flash floods has been comprehensively regulated in Articles 116 to 120 of the Environmental Management and Management Law, which recognizes corporations as subjects of criminal law and regulates the criteria for corporate crimes (committed by, for, or on behalf of a business entity), the responsible party (the business entity and/or the person giving the order/leader of the activity), a one-third aggravation of the sentence, and corporate representation in court, as reinforced by Supreme Court Regulation Number 13 of 2016. The conclusion of this study is that the Environmental Management and Management Law has provided a comprehensive legal framework for corporate criminal liability for environmental damage resulting in flash floods. However, the effectiveness of law enforcement still needs to be improved through accelerating the judicial process, strengthening the capacity of law enforcement, improving inter-agency coordination, and strengthening the decision execution mechanism.

Damayanti, Komang Devi; Adnyayanti, Ni Luh Putu Era; Mahayanti, Ni Wayan Surya

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

This systematic literature review analyzes previous studies on impact of educational technology on students’ behavioural engagement in English language learning. The integration of educational technology in English classroom has increased significantly in order to address students’ low participation, limited attention, and passive learning behaviour. Various digital tools such as digital storybooks, digital storytelling, multimedia learning platforms, and interactive online applications have been implemented to promote students’ active participation. This review followed the prefered Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework to ensure a systematic and transparent review process. Relevant journal articles published between 2020 until 2025 were identified through Google Scholar, ResearchGate, and Publish or Perish. A total of 15 articles met the conclusion criteria and were analysed in this study. The findings indicate that educational technology positively influences students’ behavioural engagement, which is reflected in increased participation, attention, interaction, and task completion in English leraning contexts.The review higlights that the appropriate intergration of educational technology can support more interactive and learner-centred English language learning environments.

Lailia Salma Khairunnisa

Jurnal Teknologi Pangan dan Ilmu Pertanian 2026 International Forum of Researchers and Lecturers

Gluten-free flour-based cookie products face a major challenge in producing physicochemical and sensory characteristics equivalent to wheat-based products due to the absence of gluten as a structural component. One common approach to address this issue is the addition of hydrocolloids, such as glucomannan and xanthan gum. This study aims to systematically examine the effect of the ratio of glucomannan and xanthan gum on the texture characteristics, spreadability, and sensory properties of gluten-free flour-based chocolate cookies using the Systematic Literature Review (SLR) method. The literature search process was carried out on several scientific databases using keywords related to gluten-free cookies, glucomannan, xanthan gum, texture, spreadability, and sensory properties. Selected articles were selected based on inclusion and exclusion criteria, then analyzed and synthesized narratively with reference to the PRISMA guidelines. The results of the study indicate that xanthan gum tends to increase the hardness and structural stability of cookies, but can decrease spreadability and crispiness at high concentrations. Conversely, glucomannan plays a role in enhancing softness and mouthfeel through its high water-binding capacity, although it can potentially limit spreadability if used excessively. The combination of glucomannan and xanthan gum exhibits a synergistic effect in balancing textural characteristics and enhancing sensory acceptability. In conclusion, optimizing the ratio of glucomannan to xanthan gum is a key factor in developing gluten-free chocolate cookies with optimal physicochemical and sensory characteristics.

Dwi Septia Ningsih; Nabila Dwi Putri; Zakia Rahmadania; Indah Permata Sari; Nofia Lolita +2 more

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

This study aims to analyze the dynamics of peer pressure as a factor that forms problematic behavior in adolescents. This study uses a literature review method with more than 19 relevant journals. The selected journals followed inclusion criteria that focused on adolescents, peer pressure, and problematic behaviors within a specific time frame. The results of the study showed that peer pressure contributes to problematic behaviors such as aggressive behavior and social violence (bullying, cyberbullying, aggressiveness, disruptive behavior), addictive and health-risking behaviors (smoking, alcohol consumption/drinking behavior), violations of academic/school norms (truancy, juvenile delinquency), online/sexual risky behavior (cybersex), and internal psychological problems (decreased self-confidence). The psychosocial dynamics found included the need for acceptance, group conformity, low self-control, and weak family support. These influences can be direct or indirect through the internalization of group values. These findings confirm that problematic behaviors are not formed singularly, but from complex interactions between individual factors and the social environment. Therefore, prevention efforts require a collaborative approach between families, schools, and the community.

Lynda Takamsi; Safari Safari; Eliyanti Agus Mokodompit

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze the influence of the implementation of the Internal Quality Assurance System (SPMI) and principal leadership on the quality of educational services in South Konawe Regency, Southeast Sulawesi. The research employed a quantitative descriptive approach with a survey design to obtain an empirical overview of the relationships among the variables examined. The population consisted of all principals at the elementary, junior high, senior high, and vocational high school levels, totaling 70 respondents. The sampling technique used purposive sampling based on specific criteria relevant to the research objectives. Data were collected through questionnaires that had been tested for validity and reliability to ensure the accuracy and consistency of the research instrument. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 25.0. Prior to hypothesis testing, classical assumption tests were performed, including normality, multicollinearity, and heteroscedasticity tests, to ensure the feasibility of the regression model. Furthermore, the F-test was conducted to examine the model’s overall significance, while the t-test was used to determine the partial effect of each independent variable on the dependent variable. The results indicate that the implementation of SPMI and principal leadership have a positive and significant effect on the quality of educational services. These findings highlight the importance of strengthening managerial capacity and internal commitment in implementing SPMI, as well as enhancing principal leadership quality to continuously improve educational service standards and overall education quality.

Sabina Berlina Gulo; Ratnaningrum Ratnaningrum; Sri Wahyuning; Eni Endaryati

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2026 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

This study focuses on micro, small, and medium enterprises (MSMEs) in Central Jakarta, which play an important role in the national economy, particularly through their contribution to state revenue from the taxation sector. The purpose of this study is to examine how taxpayers’ knowledge and compliance with tax regulations influence tax revenue generated from the MSME sector. The distribution of questionnaires to MSME taxpayers was used as the main instrument to collect research data through a quantitative approach. A total of 164 respondents were selected using a purposive sampling method by considering specific criteria relevant to the research objectives. To evaluate and analyze the collected data, this study employed SmartPLS software using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method. The results indicate that tax revenue from MSMEs is positively and significantly influenced by taxpayer compliance in fulfilling their tax obligations. Furthermore, there is a positive and statistically significant relationship between the level of tax knowledge and the increase in tax revenue. These findings highlight the importance of improving taxpayers’ understanding and compliance as an effort to enhance tax revenue from the MSME sector. This study is expected to provide practical contributions to the Directorate General of Taxes in formulating more effective policies to improve compliance and optimize tax revenue from MSME taxpayers.

Muhammad Rizki Fadil; Yulia Sofiatin; Hanna Goenawan

Jurnal Ilmu Kesehatan 2026 Lembaga Pengembangan Kinerja Dosen

Hypertension contributes to numerous complications such as heart disease, stroke, kidney failure, and is a risk factor of disability and death. Hypertension Prevalence in Jatinangor is 37.8%, that is higher than national rate. The control of hypertension is low and the education at the primary health facility is short. Therefore, another buffer system for education such as posbindu is needed. Activities that educate people with hypertension become very important, but need to be adjusted as needs. Aim of this study is to determine form and intensity of education preferred by hypertension patients Method: Qualitative descriptive with case study approach using focused group discussion (FGD) method, led by main moderator and assisted by a second moderator. Participants consisted of 15 people with hypertension chosen purposively with the inclusion criterias female and parallel to the research objective. The discussion used semi-structured questions. This study is conducted in two villages in Jatinangor, Desa Cipacing and Desa Cilayung from February to May 2017. Results: Participants wanted education in the form of traditional learning, game simulation, written notes, and video recording. The intensity of education preferred until patients understand, it tends to be performed more than once, and preferred place are performed within Posyandu (Integrated Health and Nutrition Post) with education frequency varies from once a week to once a month. Conclusion: Hypertension patients have variable preference of education forms and its intensity. Innovations in the development of methods in accordance with hypertension patients’ needs must be continued, so that interventions can become more effective for hypertension patients.

Febriyanti Putri Ruspandi; Aris Sutejo; Sri Wulandari

Jurnal Riset Rumpun Seni, Desain dan Media 2026 Pusat Riset dan Inovasi Nasional

The results of the 2022 PISA indicate that science skills and interest in Indonesia are still low. One way to increase interest in science is by introducing inventor figure of science and techonology. However, alternative learning media that are communicative and relevant to adolescents' media consumption habits are needed. Therefore, this study aims to design a character design for an inventor in the field of science and technology for a Webtoon comic as an educational tool for adolescents aged 15–18. This study used qualitative and quantitative methods. The qualitative method was used to understand the needs and interests of the target audience and to gather information from the literature for scientific sources in designing the inventor character. The quantitative method was used as one of the character design evaluation criteria, based on voting results by adolescents aged 15–18. The character design used Marika Nieminen's principles: demographics, silhouette and shape, color, and characteristics. Several alternatives were used to generate character designs, which were then evaluated to determine the final design. The character design evaluation will be assessed using several variables within an evaluation framework.

Alvian Hijrah; Anwar Anwar; Rahmat Riwayat Abadi; Siti Hasbiah; IlmaWulansari Hasdiansa

Populer: Jurnal Penelitian Mahasiswa 2026 Universitas Maritim AMNI Semarang

The rapid development of social media, particularly TikTok, has transformed digital marketing strategies by emphasizing influencer endorsement and content marketing to reach Generation Z consumers. This generation is characterized by high social media usage and strong responsiveness to visual content and influencer recommendations. This study aims to analyze the effect of influencer endorsement and content marketing on the purchase intention of Generation Z TikTok users toward Antarestar products in Makassar City, both partially and simultaneously. This study employed a quantitative approach with an associative research method. The population consisted of Antarestar consumers residing in Makassar City, and the sample was determined using purposive sampling. A total of 140 respondents who met the research criteria were involved in this study. Data were collected through a questionnaire using a five-point Likert scale and analyzed using multiple linear regression analysis with the assistance of IBM SPSS Statistics software. The results of this study indicate that (1) influencer endorsement has a positive and significant effect on the purchase intention of Generation Z TikTok users toward Antarestar products, (2) content marketing has a positive and significant effect on purchase intention, and (3) influencer endorsement and content marketing simultaneously have a positive and significant effect on the purchase intention of Generation Z TikTok users toward Antarestar products in Makassar City. The findings conclude that the effectiveness of Antarestar’s digital marketing on TikTok is strongly influenced by credible and attractive influencers as well as relevant, informative, and consistent marketing content. Therefore, optimizing influencer endorsement and content marketing strategies is essential to enhance purchase intention among Generation Z consumers.

Lestari, Ayu Putri; Yanto, Heri

Jurnal Ilmiah Komputerisasi Akuntansi 2026 Universitas Sains dan Teknologi Komputer

This study aims to analyze the determinants of tax aggressiveness in construction, property, and real estate companies listed on the Indonesia Stock Exchange (IDX) during 2021–2024. The sample consists of 80 companies with 220 observations, selected using purposive sampling based on criteria such as the availability of financial statements and the absence of losses during the research period. The variables include tax aggressiveness (ETR), profitability (ROA), leverage (DAR), board size, and firm size (SIZE). Data were analyzed using PLS-SEM with WarpPLS 8.0. The results show that profitability has a negative and significant effect on tax aggressiveness, while leverage has a positive and significant effect. Board size does not significantly affect tax aggressiveness but positively influences profitability and leverage. Firm size negatively affects profitability but positively impacts board size and leverage. These findings indicate that financial factors are more dominant in determining tax aggressiveness than board size, a corporate governance mechanism

Rizki, Misce Lina; Ramadhan, Yanuar

Jurnal Ilmiah Komputerisasi Akuntansi 2026 Universitas Sains dan Teknologi Komputer

The objective of this study is to examine the effects of profitability, liquidity, leverage, and asset growth on dividend policy among food and beverage companies listed on the IDX during 2020-2023. The dependent variable in this study is dividend policy, specifically the proxy dividend payout ratio (DPR). The independent variables, including profitability as measured by return on equity (ROE), liquidity as measured by the current ratio (CR), leverage as measured by the debt-to-equity ratio (DER), and asset growth as measured by the asset growth proxy (Growth), will also be examined. The data collection process used secondary data and employed purposive sampling. The study’s initial population included 95 samples; however, after applying the criteria, 17 were found relevant. The methods used in this study include descriptive statistical analysis, classical assumption test, hypothesis testing, and multiple linear regression analysis. The study’s results suggest that profitability, liquidity, and leverage may have simultaneous effects on dividend policy. It appears that profitability and liquidity may positively affect dividend policy, while leverage may negatively affect it, and asset growth may have no effect. It is hoped that the results of this study will provide a useful reference point for management and other relevant parties as they plan dividend policy, maintain business continuity, and make investment decisions.

Ilma Aulia; Makhdalena

Jurnal Praba : Jurnal Rumpun Kesehatan Umum 2026 STIKES Columbia Asia Medan

Pharmaceutical services initially focusing solely on drug management (Drug Oriented) to comprehensive services that include clinical pharmacy services and medication services aimed at improving patients' quality of life (Patient Oriented). Clinical pharmacy services in pharmacies are part of pharmaceutical services that are directly responsible to patients in relation to pharmaceutical preparations, medical devices, and disposable medical supplies. This study aims to determine the implementation of clinical pharmacy services in pharmacies in the Gedong Tataan District of Pesawaran Regency. The research approach used was quantitative descriptive with a simple random sampling technique. The sample in this study consisted of 16 pharmacies and pharmacy staff working in pharmacies in the Gedong Tataan District, Pesawaran Regency, who met the inclusion and exclusion criteria. Data collection was carried out by conducting with guided interviews using questionnaires and observation on the implementation of clinical pharmacy services by pharmacy staff. The results showed that the clinical pharmacy services implemented in pharmacies in Gedong Tataan District, Pesawaran Regency, were prescription assessment and services by 74% with a good category (61-80%), dispensing by 95% with a very good category (81-100%), and drug information services (PIO) obtained a percentage of 72% with a good category (61-80%). Clinical pharmacy services were mostly carried out by Pharmacy Vocational Personnel (TVF) at 37.5%. Clinical pharmacy services in pharmacies throughout the Gedong Tataan District of Pesawaran Regency have not been fully implemented in accordance with the standards of pharmaceutical services in pharmacies according to Permenkes No. 73 of 2016, as there are still several aspects that have not been carried out.

Rani Novriza Putri; Agusminarti Agusminarti; Hadi Purwanto

Konstanta : Jurnal Matematika dan Ilmu Pengetahuan Alam 2026 International Forum of Researchers and Lecturers

Learning media is a tool that can be used to help students learn better and more efficiently. The media used in SMP Negeri 23 Pekanbaru is a teacher-centered picture/poster media so that students quickly get bored, and because of the limited media from the school. Most students prefer learning that involves them directly such as the element of games. The learning models used are discovery, PBL, and lecture models, and student learning activities are still lacking or less active in science learning. The purpose of this study is to develop learning media in the form of a cooperative-based snakes and ladders game with the Teams Games Tournament (TGT) type which aims to train student learning activities. The research method used is Research and Development (R&D) by implementing the ADDIE model which consists of five stages, namely Analyze, Design, Development, Implement, and Evaluation. Based on the validation results obtained, media experts were 94% with very feasible criteria, material experts were 92% with very feasible criteria, teachers gave a practicality assessment of 95% with very practical criteria, and students' responses were 85% with very interested criteria. This shows that the snakes and ladders media based on Teams Games Tournament (TGT) is very reasonable, very practical to use, and very interesting for students during the learning process. The results of observations on all student learning activities showed that 79% got a good interpretation.

Nurhasana Nurhasana; Lalu Amirudin; Risa Susanti; M. Zidny Nafi' Hasbi

Jurnal Budi Pekerti Agama Islam 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study explores the influence of career factors and economic independence on the phenomenon of late marriage in early adult women (aged 25-35 years) in Indonesia, especially in urban areas of North Sumatra such as Medan. Adopting a mixed-methods design, the study involved a quantitative survey of 250 career female respondents (with age criteria above 25 years old, unmarried, and a minimum income of the city UMR) using the Likert scale to measure career priorities as well as the financial independence index, complemented by logistic regression analysis to test causal relationships. Semi-structural interviews with 20 key informants uncovered an in-depth narrative about the trade-offs between professional ambitions (such as job promotion and income stability) and traditional marriage expectations. Key findings show that women with a bachelor's degree and above and an income of 1.5 times UMR tend to postpone marriage until the average age of 31.4 years, driven by the desire to achieve economic independence (regression coefficient β=0.42, p<0.01) as well as the flexibility of living without partner dependence. However, moderator factors such as Batak or Malay cultural pressures in Medan create internal conflicts, with 68% of respondents reporting social stress from family. Theoretically, the results support role conflict theory in modern family dynamics, while implications include recommendations for work-life balance-based pre-marital counseling programs and corporate policies to support high-quality marriages. This research contributes to the Indonesian family relations literature by highlighting the paradigm shift from patriarchal norms towards gender equality.

Ardi Ardi; Abdul Halim; Risnita Risnita

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

This study uses an integrated analysis of positive law and Islamic law at Polres Bungo to investigate the reconstruction of sanctions for juvenile offenders during the investigation stage. Empirical trends suggest a procedural and administrative orientation that may restrict substantive rehabilitation, even though Undang-Undang Nomor 11 Tahun 2012 tentang Sistem Peradilan Pidana Anak (Juvenile Criminal Justice System Act) formally adopts restorative justice, diversion, and the best interests of the child as guiding principles. Using a multidisciplinary approach that integrates statutory, theological-normative (shar‘i), and historical considerations, this study uses a normative qualitative design based on library research. The theoretical framework incorporates maqāṣid al-sharīʿah as a normative evaluation instrument, legal effectiveness theory, and punishment theories. The findings reveal a conceptual convergence between Indonesian positive law and Islamic criminal jurisprudence in differentiating criminal responsibility based on maturity and prioritizing rehabilitation over retribution. There are still differences, nevertheless, when it comes to age criteria and the classification of sanctions: Islamic law places more emphasis on moral and biological maturity (baligh and tamyīz), whereas positive law focuses on strict legislative boundaries. The predominance of formal legality over psychosocial assessment at the investigative level runs the risk of undermining rehabilitative goals. In order to maintain proportionality and child protection, this study suggests a reconstructive paradigm that operationalizes maqāṣid-based principles, combines thorough psychological evaluation, and improves diversion measures. In addition to realistically advancing the creation of a more equitable, rehabilitative, and child-centered investigative framework, the research theoretically advances the conversation about harmonizing state and Islamic law.

Razmiyani Rahman; Nila Widya Keswara

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

Abortion is one of the pregnancy complications that still contributes to maternal morbidity and mortality, especially in the early trimester of pregnancy. Various maternal factors play a role in the occurrence of abortion, one of which is parity which reflects a mother's reproductive history. This study aims to analyze the relationship between parity and the incidence of abortion at Bumi Panua Pohuwato Hospital. The study used a quantitative approach with observational analytical design and cross-sectional design. The study population was all pregnant women who received obstetrics services at Bumi Panua Pohuwato Hospital during the study period. Samples were taken using a total sampling technique, so that all pregnant women who met the inclusion criteria were included in the study. The independent variable is parity, while the dependent variable is the incidence of abortion. Data were obtained from medical records and analyzed univariately to describe the characteristics of respondents, and bivariously using Chi-square test or Fisher Exact Test in accordance with the fulfillment of statistical requirements. The results showed that most of the respondents were in active reproductive age and first to second trimester pregnancy, with considerable parity variations. Bivariate analysis showed that parity did not have a statistically significant relationship with abortion incidence. The conclusion of this study shows that the incidence of abortion is not influenced by parity alone, but is likely influenced by the interaction of various other maternal factors. Therefore, abortion risk screening in antenatal services needs to be carried out comprehensively by considering various pregnancy risk factors.

Ni Luh Kesuma Wardani; Retty Tonapa; Purwadhi Purwadhi; Yani Restiani Widjadja

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

The healthcare sector is increasingly confronted with a VUCA environment (Volatility, Uncertainty, Complexity, and Ambiguity), requiring hospitals to adopt adaptive, resilient, and innovative strategies. This study aims to systematically review the evidence on smart hospital strategies in responding to uncertainty, particularly in improving service quality, operational efficiency, and patient satisfaction. A systematic literature review was conducted using major academic databases, including Scopus-indexed sources, Google Scholar, and Semantic Scholar, covering publications from 2020 to 2026. Articles were selected based on predefined inclusion criteria focusing on hospital management strategies in dynamic and uncertain environments. A total of 10–15 relevant studies were included and analyzed using thematic synthesis. The findings indicate that key strategies in addressing VUCA challenges include digital transformation (e.g., electronic medical records and telemedicine), adaptive and transformational leadership, agile management approaches, and patient-centered care. Digital technologies significantly improve efficiency and decision-making processes, while agile and adaptive leadership enhances organizational responsiveness and resilience. However, several studies highlight that technological advancement alone is insufficient without integrating humanistic values such as empathy, communication, and trust. In conclusion, the most effective hospital strategies in a VUCA world are those that integrate technological innovation with human-centered care. Hospitals must develop flexible, data-driven, and patient-oriented systems to ensure sustainability and competitiveness in uncertain environments. Future research should focus on longitudinal and experimental designs to strengthen causal evidence and explore the integration of digital systems with humanistic healthcare values.

Muhammad Ilham Maulana; Suwandi Suwandi

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the effect of leverage and institutional ownership on tax avoidance, with profitability as a moderating variable, in plantation sector and mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study employs a quantitative research method. The sample was selected using a purposive sampling technique, resulting in 16 companies as the research sample, with a total of 80 observations. Data analysis is conducted using multiple linear regression and moderated regression analysis (MRA). The results indicate that leverage and institutional ownership do not have a significant effect on tax avoidance. Furthermore, profitability is unable to moderate the relationship between leverage and tax avoidance as well as between institutional ownership and tax avoidance. This study has limitations related to the relatively small sample size, as many companies experienced losses during the observation period and therefore did not meet the sample selection criteria.

Mokhammad Samson Fajar; Dian Ayuwita

Majelis : Jurnal Hukum Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Adolescents affected by parental divorce face increased risks of mental health challenges, often exacerbated by custody disputes, post-separation abuse, and institutional inadequacies. This study aims to evaluate the effectiveness of trauma-informed, family-based interventions and custody-related policy reforms that promote adolescent mental health, with a focus on the integration of the Islamic principle of maslahah as an ethical framework. A systematic review was conducted using three databases (ScienceDirect, PubMed, Scopus) covering publications from 2000 to 2024. Inclusion criteria focused on empirical studies addressing interventions, custody policies, and mental health outcomes in adolescents aged 10–21. Findings reveal that Treatment Foster Care Oregon (TFCO) reduces behavioral issues and improves emotional regulation; Multisystemic Therapy and Wraparound Services prevent custody relinquishment and support family cohesion. Legislative reforms like the Family First Prevention Services Act have shown promise in redirecting funding toward prevention, yet face significant implementation disparities. Reports of healthcare obstruction and court-induced trauma remain critical threats to adolescent well-being. The review also found that custody loss, particularly among adolescent parents, correlates with increased substance use and long-term psychosocial instability. The integration of maslahah into legal and mental health frameworks provides a culturally grounded approach to trauma-informed reform. These findings emphasize the need for cross-sectoral collaboration, standardized trauma protocols, and culturally responsive service models. This study advances a holistic understanding of adolescent welfare in custody contexts and identifies pathways for ethical and sustainable reform.