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Bertrand Hendra Cahya; Jatmiko Jatmiko

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the influence of social media, experiential marketing, and service quality on customer satisfaction with Bloodz distro products in the Jakarta area. This research employs a quantitative method, collecting data through questionnaires distributed to Bloodz distro customers. The collected data were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with the SmartPLS software. The findings reveal that the three variables— social media, experiential marketing, and service quality—positively and significantly affect customer satisfaction. Among these variables, service quality has the most dominant influence. These findings highlight the importance of integrated marketing strategies, enhanced customer experiences, and improved service quality in increasing customer satisfaction.  

Celine Amanda Sarifatul Sabrina; Yolanda Maghdalena Sihaloho

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

Bank reconciliation is one of the crucial internal control procedures in maintaining the accuracy of a company's financial statements. This study aims to analyze the role of bank reconciliation in improving the accuracy of PT Adhibaladika Agung's financial statements. The research method used is a descriptive qualitative approach with observation methods conducted during an internship in the accounting and finance division. The internship was conducted over a period of 5 months, from January 20, 2025, to June 20, 2025. In the reconciliation process, the main focus of this study was on cash transactions involving settlements from Electronic Data Capture (EDC), which were then matched with the Operational Report (OPR), summarized, and entered into Microsoft Excel. The results of the study indicate that bank reconciliation plays a very important role in identifying discrepancies between company records and bank statements, ensuring the completeness of transaction records, and enhancing the reliability of financial information. A systematic and regular reconciliation process can reduce the risk of recording errors, aid in the early detection of potential fraud, and improve transparency in financial reporting. This study provides practical contributions to PT Adhibaladika Agung in optimizing the bank reconciliation process as part of an effective internal control system.

Muhammad Ilham Insani; Lusi Ariyani

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This research aims to simplify the management of dr. Chasbullah Kota Bekasi    hospital outpatient service data. so that work becomes effective and efficient, in addition to the design of this application can also help solve work problems related to reports that can be completed quickly, precisely and accurately. The research method used in this Hospital outpatient service application system is Grounded Research which is based on facts and uses comparative analysis with the aim of conducting empirical generation, establishing concepts, proving theories, developing theories, collecting data and analyzing data at the same time. In addition, the author also collected data through direct observation, interviews, literature studies, and documentation to obtain the required information. After conducting the research, the author concluded that the Hospital Outpatient application system can help data processing become more effective and efficient.

Axel Putra Alnis; Raja Akbar Sanjaini; Mahmudin Mahmudin

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Wireless networks have become an important part of modern communication infrastructure. However, their performance is often influenced by various environmental factors, including extreme weather conditions. This study aims to analyze the impact of various weather conditions such as heavy rain, high humidity, and extreme temperatures on the stability and quality of wireless networks. The method used is a quantitative approach with data collection of network performance under various weather conditions over a certain period of time. The parameters analyzed include latency, jitter, throughput, and packet loss rate. Initial results show that extreme weather, particularly heavy rain and high humidity, can lead to a significant decrease in network connection stability. These findings are expected to contribute to the planning and optimization of network systems, especially in areas with unpredictable climates.

Syukur Laoli; Annisa Ilmi Faried; Suhendi Suhendi; Lia Nazliana Nasution

International Journal of Economics and Management Sciences 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study explores employment development strategies aimed at bolstering economic growth in North Sumatra Province using the Vector Autoregression (VAR) model and an eighteen-year time series dataset. The variables analyzed include the Human Development Index (HDI), total population, Gross Regional Domestic Product (GRDP), Labor Force Participation Rate (LFPR), and Open Unemployment Rate (OUR). The estimation results reveal dynamic interrelationships among these variables over short, medium, and long-term periods. The VAR analysis with a lag of 2 illustrates how each variable contributes to both itself and the other variables. It also shows that past variables (t-1) significantly impact current variables. Furthermore, the response function analysis identifies how a change in one variable is responded to by others across different time horizons. Stability analysis confirms that all variables maintain medium-to-long-term stability over a five-year period. The Forecast Error Variance Decomposition (FEVD) highlights HDI, population, and GRDP as the most influential variables in shaping the employment system and economic development overall. The VAR model used meets the stability test criteria, making the findings a reliable basis for policy research.

Indah Purwaningsih; Hesti Respatiningsih; Dewi Shanti Nugrahani

International Journal of Economics and Management Sciences 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The purpose of this study was to see how cultural, social, personal and psychological factors can shape consumer decisions in Purworejo Regency in purchasing PE goats. This study used a quantitative approach with a sample size of 110 respondents. Data analysis was carried out through multiple linear regression, t-test and F-test. The results showed that simultaneously the four factors had a significant effect on purchasing decisions for PE goats. However, partially, only social and psychological factors had a significant effect, while cultural and personal factors did not show a significant effect. This finding emphasizes the importance of a marketing approach that considers the influence of the social environment and psychological drives of consumers in purchasing decisions. The implications of this study indicate that an understanding of social and psychological factors can be utilized to strengthen product promotion and communication strategies in the PE goat farming sector.

Dea Pitri Dayanti; Ida Budiarty

International Journal of Economics and Management Sciences 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study investigates the influence of the Provincial Minimum Wage (MW) and education level on changes in worker status in Lampung Province, using Gross Domestic Regional Product (GDRP) as a control variable. Changes in worker status are defined as individual transitions in the labor market from 2021 to 2022, numerically coded as follows: employed-to-employed (3), employed-to-unemployed (1), unemployed-to-employed (2), and unemployed-to-unemployed (0). The analysis uses microdata from the National Labor Force Survey (NLFS), consisting of 22,999 respondents across all regencies/cities in Lampung Province. This study uses VAR and VECM models to examine short and long term relationships among the variables. The findings reveal that the minimum wage (LOGMWt) does not significantly influence changes in worker status in either the short or long term. Education shows varied effects: lower (EDUC1) and higher (EDUC3) levels have a significant negative impact, while middle education (EDUC2) has a significant positive effect. Meanwhile, LOGGDRP positively and significantly affects worker status changes in both time frames. These results underscore that improvements in EDUC2 and LOGPDRB play a more in facilitating labor market transitions than minimum wage policy alone.

Sienly Veronica; Ida Ida

International Journal of Economics and Management Sciences 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The purpose of this research is to test and analyze the relationship between Environmental, Social and Governance (ESG) and financial performance. The variables used in this research are Environmental, Social, and Governance as independent variables with the dependent variable being financial performance, which is proxied by ROA, ROE, and ROCE. The sampling technique used was non-probability sampling, purposive sampling so that there were 21 companies registered on Kompas 100 as samples observed from 2017 to 2022. The data analysis method in this research used Spearman correlation. The results of the Spearman correlation test inform that environmental is related to financial performance, which is proxied by ROE, ROA, and ROCE. Social and ROE have a relationship and have no relationship with ROA and ROCE. Governance and ROA are related but not ROE and ROCE. Based on these results, companies must continue to pay attention to and strive to implement ESG so that in the long term they can improve their financial performance.

Tengku Sheila Chairunisa; Renny Maisyarah

Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine and analyze, both partially and simultaneously, the influence of system knowledge, coworker support, and frequency of system usage on the effectiveness of computerized financial reporting and trust in the system. Furthermore, this research investigates the moderating role of trust in the system in the relationship between those three independent variables and reporting effectiveness. This study is considered novel as it incorporates three variables not previously explored in combination—particularly trust in the system as a moderating factor. The study was conducted on 391,500 employees from 94 banks across Indonesia, with a sample of 100 employees selected using Slovin’s formula. The independent variables in this research are system knowledge, coworker support, and frequency of system usage; the dependent variable is the effectiveness of computerized financial reporting; and the moderating variable is trust in the system. A quantitative descriptive approach was employed, and data were analyzed using Structural Equation Modeling (SEM) with SmartPLS 4.0. The findings reveal that system knowledge, coworker support, and frequency of system usage each significantly affect both computerized financial reporting effectiveness and trust in the system. Trust in the system is also found to significantly impact the effectiveness of computerized financial reporting. Simultaneously, only system knowledge and usage frequency show a significant effect when trust in the system serves as a moderating variable, whereas coworker support does not exert a significant influence under the same condition.

Edward Benedictus Roring

Jurnal Hukum, Administrasi Publik dan Negara 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The Police Record Certificate (SKCK) policy as one of the requirements in the labor recruitment process often becomes an obstacle for former convicts to obtain employment. In fact, the right to work is part of human rights (HAM) that should be guaranteed for every individual, including those who have completed their sentence. This study analyzes the impact of the SKCK policy on employment opportunities for former convicts and how its elimination can be a progressive step in realizing human rights equality. This study uses a normative legal approach by examining related regulations, human rights principles, and comparative studies with other countries that have implemented inclusive policies for former convicts in the world of work. The results of the study show that the SKCK policy in job recruitment has the potential to discriminate against former convicts and strengthen social stigma, thus hindering their reintegration process into society. The elimination or at least reform of the SKCK policy to be more inclusive is expected to open up fairer access to employment, strengthen social rehabilitation, and reduce the rate of recidivism. Therefore, changes in regulations and policies are needed that better support the fulfillment of the rights of former convicts to obtain equal employment opportunities.

Charles De Albert Tamelab; Mikhael Rajamuda Bataona

Kajian Administrasi Publik dan ilmu Komunikasi 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The digital media era is marked by a major shift in how information is accessed, produced, and disseminated. The internet and electronic devices such as smartphones enable anyone to become an information producer through social media, blogs, and other digital platforms. Media is no longer dominated by large institutions but also by ordinary individuals, creating a more democratic communication space. Digital communication enables the two-way exchange of messages in the form of text, images, audio, and video, accelerating the dissemination of information and strengthening collaboration across distances. However, challenges such as the spread of hoaxes and the ethical use of digital media still require attention. One form of active community participation is citizen journalism, where individuals cover and share local issues through digital media. This was evident in the OMK Week activities at Liwulagang Parish, which were documented by the OMK team through photos and videos. This documentation aims to preserve archives, serve as material for reflection, and expand publications to the congregation through social media, especially Facebook. The content shared emphasizes the spirituality, solidarity, and creativity of OMK, while also motivating the younger generation to become active in church life. To support citizens' ability to utilize digital media appropriately, journalism training was conducted to increase public understanding of the wise use of social media. The research methods used in this activity included data collection, outreach, and interviews, with results demonstrating the importance of open communication, feedback between presenters and participants, and active community participation.

Edward Benedictus Roring

Perspektif Administrasi Publik dan hukum 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study analyzes the supervision carried out by the West Java Provincial Government on the implementation of the juvenile delinquency development program through military barracks initiated by Governor Kang Dedi Mulyadi (KDM). This program aims to form the character of discipline and responsibility of problematic children through a militaristic approach. The research method uses a juridical-normative approach and policy studies with analysis of official documents and interviews with relevant stakeholders. The results of the study indicate that provincial government supervision plays an important role in ensuring program implementation in accordance with the principles of child protection and character education standards. However, there are significant challenges related to the potential for violations of children's rights and the controversy over the harsh approach applied. This study recommends strengthening humanistic and participatory supervision mechanisms so that the development program can run effectively without ignoring children's rights. This study provides normative and practical contributions to the development of policies for the development of juvenile delinquency development in West Java that are oriented towards a balance between discipline and child protection.

Dian Nurdiansyah; Shafa Kamiliya; Muslim Muslim

International Journal of Communication, Tourism, and Social Economic Trends 2025 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

Technological advances have brought about major changes in the world of media communication, influencing the way we interact, obtain information, and share content. The internet has become the main pillar of today's communication revolution. With easier and faster internet access, information can now be disseminated in real time to all corners of the world. The emergence of broadband technology, 5G networks, and satellite-based internet has further enhanced accessibility, even in areas that were previously difficult to reach. The rise of Instagram has provided an opportunity for environmental conservation communities to continue their advocacy efforts, and this has become a tangible example of the development of Digital Communication. The research conducted focuses on the use of hashtags in campaign types on Instagram. This research method employs a qualitative descriptive approach and a simple experiment using the tools slice.id. Data collection techniques include observation, interviews, and document studies from previous research conducted by the researchers and other researchers relevant to the study. The Ciliwung Depok Community is a community that plays a significant role in raising public awareness about the importance of preserving river ecosystems. The Ciliwung Depok Community is not involved in any political agenda; it is an independent NGO established to address concerns about the increasing transformation of the Ciliwung River from a source of life into a source of problems.

Nilam Candri Andini; Nooraini Dyah Rahmawati

Majelis : Jurnal Hukum Indonesia 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This article examines the juridical aspects of online loans (pinjol) as an alternative method for Indonesian students to pay tuition fees (SPP and UKT), with a focus on the partnership between universities and fintech institutions like Danacita. Using normative legal methods and literature analysis, the study finds that while online lending platforms are legally regulated under POJK No. 77/POJK.01/2016, there are still gaps in legal protection for students as consumers. The lack of targeted consumer protection, transparency, and financial literacy raises serious risks of over-indebtedness and academic dropout. This paper calls for more stringent government oversight, improved regulatory enforcement by OJK, and the development of accessible, fair educational financing alternatives.

Siti Rohmah; Novita Alfa Ramadhan; Lucky Dafira Nugroho

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Drug abuse is a complex and evolving legal problem in Indonesia. Law Number 35 of 2009 concerning Narcotics strictly regulates provisions for drug users, both in terms of criminal penalties and rehabilitation. In practice, drug users are often treated as criminals and sentenced to imprisonment, although normatively the law also provides opportunities for rehabilitation as a form of protection and recovery. This study aims to examine the legal provisions for drug users from a legal perspective, analyze the role of Legal Aid Institutions (LBH) in handling drug abuse cases, and identify obstacles faced in implementing such legal assistance. The methods used are normative legal and sociological legal approaches, with data collection techniques through literature and documentation. The results of the study indicate that drug users should have access to rehabilitation, not just punishment. LBH plays a crucial role in providing legal assistance and advocating for the implementation of restorative justice. However, several obstacles remain, such as limited resources, a lack of understanding among law enforcement officials, and public stigma. Joint efforts are needed between the government, LBH, and the community to realize fair legal protection for drug users.  

Kaaisar Romolus Deo Sianipar; Rahmayanti Rahmayanti; Andi Gultom

IJLS (International Journal of Law and Society) 2025 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

The digital era has brought significant changes in the way humans access, store, and share information. Amidst these technological advances, major challenges have emerged to the protection of individual privacy rights. Personal information is increasingly easy to collect and process by various parties, both by state institutions, technology companies, and individual users. On the other hand, the need for freedom of information is also increasing, especially in the context of transparency, public participation, and data openness. The balance between cybersecurity and freedom of information is a crucial issue that must be addressed comprehensively. This paper aims to examine the protection of privacy rights in the digital era by highlighting the tension between data security efforts and demands for information openness. The method used is a literature study with a qualitative approach. The results of the study show that privacy protection requires clear regulations, such as the Personal Data Protection Law in Indonesia, as well as public awareness in protecting personal data. On the other hand, freedom of information must still be maintained so that it is not misused to violate individual rights. Therefore, a balanced approach is needed between regulation, education, and technology to create a digital space that is safe, fair, and respects human rights.  

Handika Ramadhan; Muhammad Insa Ansari; Muhammad Adli

IJLS (International Journal of Law and Society) 2025 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

This study examines the legal protection of the owner of the means of transportation in cases of unlawful acts (PMH) related to state deprivation, based on the Study of Decision Number 27/Pdt.G/2019/Pn.Tbk. The main focus of this study is to analyze the legal position of the owner of the transportation facilities who are not directly involved in the crime, but suffer losses due to acts of confiscation by the state. The research method used is empirical normative with a case study approach. The results of the study show that the court in the decision did not provide adequate protection for the civil rights of the owner of the means of transport, even though there was no evidence of direct involvement in the crime. This decision indicates the weak legal protection for third parties in good faith and the importance of strengthening the principle of due process of law in the process of confiscation by the state so as not to violate legitimate civil rights. This study recommends the need for a clearer regulation of the mechanism of objection and restoration of rights for parties aggrieved by acts of state deprivation.

Andi Mirza; Dahlan; Teuku Muttaqin Mansur

IJLS (International Journal of Law and Society) 2025 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Health care is a fundamental right of every citizen guaranteed by the constitution and various laws and regulations. However, in practice there are still cases of health care malpractice that often occur, either due to negligence, carelessness, lack of competence, or violation of professional standards. Such actions not only have an impact on the physical and psychological harm of patients, but also raise questions regarding the legal responsibility of the perpetrators, especially in the criminal realm. The problems in this study are how health care malpractice in the perspective of criminal law and how criminal liability for health care malpractice. This research uses normative juridical research method with statute approach and conceptual approach. The results showed that health care malpractice must be viewed as a criminal offence that can be subject to criminal liability in accordance with the provisions in the Criminal Code, Law Number 17 of 2023 concerning Health, and other regulations.

Oktaviana Ayu Sekar A; Prastyanti, Rina Arum

IJLS (International Journal of Law and Society) 2025 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

The rapid expansion of fintech lending services, particularly cross-border peer-to-peer (P2P) lending, has created significant legal challenges concerning consumer protection. This study examines whether existing legal frameworks adequately safeguard consumer rights within the borderless digital lending environment. Utilizing a normative-juridical method combined with a comparative approach, the research analyzes Indonesia’s regulatory structure alongside selected international frameworks. The findings reveal substantial gaps in consumer protection, exacerbated by the proliferation of illegal online lending platforms, regulatory fragmentation across jurisdictions, and the misuse of personal data. National regulations often prove insufficient to address complex cross-border legal issues. This study underscores the urgency of global regulatory harmonization, enhanced national oversight mechanisms, and improved digital literacy among consumers. It concludes with recommendations for regulatory reform, the establishment of international supervisory cooperation, and the strengthening of institutional roles, particularly by financial and communication authorities, to ensure robust consumer protection in the evolving fintech lending ecosystem.

Azka Ridho Syahputra; Rika Ratna Permata; Ranti Fauza Mayana

Federalisme : Jurnal Kajian Hukum dan Ilmu Komunikasi 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Trade Secrets are a form of Intellectual Property that provide protection for confidential information owned by a legal subject. While Trade Secret protection offers benefits for individuals in running a business, it can also be misused to conceal legal violations. This research aims to identify how Trade Secret regulations in Indonesia provide protection for individuals who disclose Trade Secrets in the public interest, as well as to examine the urgency of such regulation by comparing the provisions of the Indonesian Trade Secret Law with Directive (EU) 2016/943. This study employs a normative juridical method with a comparative approach. The researcher conducts a literature study by comparing the Indonesian Trade Secret Law with Directive (EU) 2016/943 and relevant legal theories. The results show that the current regulation of whistleblowing on Trade Secrets for the public interest in Indonesian positive law remains very limited. There is an urgent need to expand protection for individuals who disclose Trade Secrets in the public interest. Indonesia may use Directive (EU) 2016/943 as a reference to broaden the provisions of its Trade Secret Law, in order to ensure the protection of public interest without disregarding the rights of Trade Secret holders.