Publication Search

Currently, the digital era has penetrated most sectors of humanity, where one of the people who are penetrated is the Indonesian people. Data shows that internet users in Indonesia have reached 221 million, equivalent to 79.5 percent of Indonesia's total population. Indonesia is one of the countries with the largest number of internet users in the world. Some of them are the use of Artificial Intelligence in driving, in digital marketplace services, and in responding to consumer complaints. However, these things are not entirely free from the potential adverse risks that can befall consumers. So far, the Indonesian Positive Law regulation has not yet reached the regulation of the impact of potential adverse risks to consumers who use products containing Artificial Intelligence. On the other hand, the European Union has already regulated the impact of adverse risks in the use of Artificial Intelligence. Therefore, this research will try to adopt the norm from the European Union and initiate it as an answer to the regulation of the impact of risks in the utilization of Artificial Intelligence in the perspective of Indonesian Law.

Criminal law aims to maintain order and justice in society through the criminalization of criminals. One form of serious crime is the crime of murder, which is expressly regulated in the Criminal Code. This crime is a serious concern given the high impact it causes, especially when it is committed repeatedly or by a rwsidivis. The recidivism case of murder contained in Decision Number 7/Pid.B/2023/Pn Kla shows the complexity in the criminal sentencing process. The defendant had previously been convicted in a murder case, but returned to commit a similar crime shortly after his sentence. The prosecutor demanded a sentence of 15 years in prison, and the judge ruled in accordance with article 338 of the Criminal Code without applying the criminal burden as stipulated in the provisions on recidivism. This raises questions related to the basis of judge's consideration and its relevance to the purpose of criminal law, especially in providing a deterrent and justice effect for the community. The problem in this study is what is the basis for the judge's consideration in imposing a criminal sentence on a recidivist for the crime of murder, and whether the verdict has fulfilled the purpose of sentencing a recidivist perpetrator of the crime of murder.

This research analyzes the application of a holistic approach in teaching Arabic at Pondok Pesantren Bustanul Ulum Ketanggungan Brebes. The holistic approach emphasizes the integration of knowledge, feelings, and physical skills to improve students' overall Arabic language proficiency.This research uses a descriptive qualitative method with data collection techniques such as observation, interviews, and document collection. The subjects of the research include Arabic language teachers, students, and educational staff involved in the teaching and learning activities. Data is analyzed through the steps of data reduction, data presentation, and conclusion drawing.The research results show that a holistic approach is implemented through project-based learning, group discussions, and the use of audio-visual media. The main supporting factors include the active role of teachers in guiding and motivating students, a comfortable learning atmosphere, and the availability of various learning media. However, there are challenges such as the lack of available teaching time and the differences in students' abilities to understand the material being taught. However, a holistic approach has proven successful in improving students' Arabic language skills if supported by appropriate teaching methods that meet their needs. This research recommends strengthening the role of teachers in the teaching and learning process, optimizing the use of learning resources, and developing flexible strategies to enhance the effectiveness of Arabic language learning in the future.

This study aims to explore the cognitive aspects of questions developed by the Indonesian language teacher at Sekolah Menengah Kejuruan (SMK) Kerabat Kita Bumiayu. Through an interview conducted with the subject teacher in January 2024 at SMK Kerabat Kita Bumiayu, it was found that the design of the questions had considered Bloom’s Taxonomy, specifically the cognitive domain. In order to assess students' abilities, an appropriate evaluation process is necessary. The assessment serves to explore the extent of students’ comprehension of the material delivered during the learning process. This research employs a qualitative method. It adopts an evaluative approach to learning assessment based on Bloom’s Taxonomy, with a particular focus on the cognitive domain. Data analysis was carried out through three stages: the first is data reduction, which aims to simplify information obtained from observation, interviews, and documentation; the second is data presentation, where the reduced data are organized into a simpler and more narrative format.The data analyzed in this study consist of four essay questions designed by the Indonesian language teacher for grade XII students at SMK Kerabat Kita Bumiayu. The research focuses on observing the cognitive level reflected in the essay questions used in the Mid-Semester Assessment (Penilaian Tengah Semester/PTS). 

This research was conducted to determine the feasibility, practicality, and effectiveness of big book media in reading learning for first-grade beginners of the Karimah Quran Memorization Elementary School, Berastagi. This research was R&D using the ADDIE development model. The subjects were 20 first-grade students. Data collection techniques included interviews, questionnaires, and tests. The instruments used in this study included interviews, expert instruments (tests, media, and materials), practical instruments (teacher response questionnaires), and student learning outcome tests. Data analysis techniques used in this study included qualitative and quantitative data. The results showed that the product's feasibility achieved a percentage of 85% and was categorized as feasible. The product's practicality score was 92%, categorized as very practical. The product's effectiveness score was 0.75, categorized as effective. It can be concluded that the use of Big Book as a reading medium for first-grade beginners at Tahfiz Quran Karimah Elementary School in Berastagi is feasible, practical, and effective.

The purpose of this research is to determine the effect of Lectora Inspire-based learning media on student learning outcomes in Mathematics for 2nd grade students at SD Negeri 101788 Marindal I during the 2024/2025 academic year. This research adopts an experimental study with the True Experimental Design using a Pretest-Posttest Control Group Design. The population consists of all 2nd grade students at SD Negeri 101788 Marindal I, while the sample consisted of Class II A as the experimental group and Class II B as the control group. The research instruments were tested through validity testing, reliability testing, item discrimination analysis, and item difficulty analysis. Data analysis techniques used in this research is the normality test, homogeneity test, and hypothesis testing. The results of the hypothesis test on the pretest and posttest of the experimental class showed that tcount > ttable  is 41,223 > 1,713. While the results of the hypothesis test on the pretest and posttest in the control class showed that tcount >  ttable is 12,901 > 1,724. These results indicate that Ha is accepted, meaning there is a significant effect of Lectora Inspire-based learning media on student learning outcomes Mathematics for 2nd grade at SD Negeri 101788 Marindal I during the 2024/2025 academic year.

This study reveals how difficult it is to teach poetry appreciation to students. The research used in this study is research and development (R&D). The subjects in this development research were 30 fifth-grade students of SD Negeri 137957 Tanjungbalai in the 2024/2025 Academic Year. While the object of this research and development is the Indonesian Language module based on local wisdom of Tanjungbalai city on poetry material for fifth-grade elementary school. The data collection technique for this study used interviews, questionnaires, and tests. The analysis technique of this study tested the validity analysis module, and the effectiveness analysis of the module. Based on the results of the study, it was concluded that simple teaching materials based on local wisdom in Indonesian Language learning chapter 10 topic b "Creativity" material "Poetry" for fifth grade was delivered "very appropriate" with a percentage of 90.4%, thus it can be used as a supporting tool in teaching and learning activities in fifth grade of SD Negeri 137957 Tanjung Balai city. Regarding the effectiveness of the teaching materials, it can be concluded that the improvement in student learning outcomes before and after the use of simple teaching materials based on the local wisdom of the Tanjung Balai community was 73.34%, which was considered "very effective" for use. The results of the responses from educational practitioners obtained a score of 45 out of a maximum score of 48, with a percentage of 93.75%, categorized as "very practical." Based on the results of the student response questionnaire, a percentage of 92.12% was categorized as "very practical." This indicates that the teaching materials successfully attracted students' attention, facilitated their understanding of the material taught, and had a positive impact on the learning process in the classroom.

Disharmony Between Village Regulations and the Basic Agrarian Law in the Management of Village-Owned Land: A Normative Juridical Review. Village Treasury Land (Tanah Kas Desa/TKD) is a strategic asset governed by both Village Regulations and the Basic Agrarian Law. In practice, overlapping regulations and utilization of TKD have been identified, leading to administrative and legal conflicts among village governments, communities, and third parties. This study aims to examine the disharmony of norms between Village Regulations and the Basic Agrarian Law, and to formulate a legal harmonization model that can strengthen legal certainty and justice in the management of TKD. The research method used is normative juridical, with a statutory and conceptual approach. The findings reveal inconsistencies between several Village Regulations and the normative provisions of Law Number 5 of 1960 concerning the Basic Agrarian Principles, particularly regarding the legal status of TKD, licensing for its use, and authority in its management. This condition underscores the urgency of regulatory harmonization through strengthening legal guidance, supervision of village asset governance, and aligning the substance of village regulations with higher-level legislation. It is recommended that local governments enhance guidance and oversight in the formulation of Village Regulations, as well as promote the synchronization of agrarian regulations to ensure that TKD management complies with national legal standards

In the era of data-driven digital commerce, Artificial Intelligence (AI)-based product personalization has become a key strategy to enhance user experience and foster customer loyalty. However, in the Indonesian e-commerce landscape, there remains a lack of empirical understanding of how personalization systems influence long-term user engagement. This study investigates the impact of AI-driven product personalization on customer loyalty among Indonesian e-commerce users. Employing a mixed-methods approach, quantitative data were collected through an online survey of 150 active users, and qualitative insights were obtained from in-depth interviews with six informants. Statistical analysis using simple linear regression revealed that personalization significantly influences customer loyalty, with a beta coefficient of 0.653 (t = 8.241, p < 0.001) and an R² value of 0.567. Qualitative findings highlight user concerns over recommendation accuracy, interface overload, and repetitive suggestions, which affect emotional satisfaction and platform attachment. This research contributes to the growing body of knowledge on AI adoption in e-commerce by integrating behavioral and technological dimensions of loyalty formation. It also offers practical implications for designing more context-sensitive personalization systems that prioritize not only algorithmic precision but also user control and experience quality.

Digital transformation in the Islamic banking sector requires innovation that is responsive to user needs. The BYOND by BSI application is a form of digital transformation by Bank Syariah Indonesia in response to these dynamics. This study aims to examine customer acceptance and satisfaction with the use of the BYOND application based on five recent national studies. The research findings indicate that factors such as perceived usefulness, ease of use, trust, and Islamic banking features play a significant role in driving customer usage and loyalty. Challenges include low digital literacy and concerns about security. With a sustainable approach to feature development and digital education, BYOND has great potential to strengthen the digital Islamic banking ecosystem in Indonesia.

This study aims to examine the influence of profitability and firm size on financial distress  in companies operating within the consumer cyclicals sector listed on the Indonesia Stock Exchange during the 2021–2023 period. Financial distress  was assessed using the Altman Z-Score model. A quantitative approach was employed, utilizing purposive sampling to select a final sample of 101 companies. The analysis was conducted using panel data regression with a fixed effect model. The results indicate that profitability has a positive and statistically significant effect on financial distress , while firm size exerts a negative and significant influence. These findings suggest that companies with higher profitability are generally more resilient to financial distress , whereas larger firms may still be exposed to financial vulnerabilities if not managed effectively.

The purpose of this study was to determine the effect of shopping enjoyment and sales promotion on impulsive buying of shopee marketplace on students of Riau University. The method used is a quantitative method with a data collection technique in the form of a questionnaire responded to by 384 respondents. The sampling technique uses a purposive sampling technique. This study uses analysis such as validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression, t-test, F-test, and coefficient of determination (). Based on the analysis that has been done, the results show that shopping enjoyment and sales promotion have a positive and significant effect on impulsive buying of the Shopee marketplace for students at the University of Riau

Macroeconomic uncertainty poses a structural challenge for the sustainability of micro, small, and medium enterprises (MSMEs) in Indonesia. Fluctuations in inflation, benchmark interest rates, and exchange rates have a direct impact on liquidity, cost structures, and investment decisions. This study aims to explore the types of financial strategies adopted by MSMEs in response to macroeconomic pressures using a systematic literature review and secondary data analysis covering the period from 2019 to May 2024. Data were sourced from official national institutions, including the Central Bureau of Statistics, Bank Indonesia, the Ministry of Cooperatives and MSMEs, as well as relevant academic literature. The findings reveal that MSME financial strategies can be categorized into three key domains: cash management, cost control, and investment planning. MSMEs employing flexible strategies—such as increasing cash buffers, reducing operational costs, and diversifying products or financing sources—demonstrate higher resilience in the face of economic volatility. This study contributes theoretically by enriching the framework of financial adaptation for MSMEs and practically by informing financial literacy programs and policy design. The study also acknowledges limitations in the use of aggregate secondary data and recommends that future research adopt a mixed-method approach to capture undocumented informal financial practices at the grassroots level

UMKM in Indonesia have an important role in economic growth, as well as being able to absorb labor, and distribute development results. The purpose of this study was to determine the effect of business capital, product innovation, and marketing strategies on the perception of profitability of culinary UMKM actors in the Pekalongan area. The population in this study were culinary UMKM actors in the Pekalongan area. The sampling technique was purposive sampling so that 95 respondents were obtained. The questionnaire was distributes via Google Form and direct distribution to culinary UMKM actors in the Pekalongan area and measured on a Likert scale 1-5. The collected data were processed using Multiple Linear Regression. The results showed that business capital, product innovation, and marketing strategies had a partial and simultaneous effect on the perception of profitability of culinary UMKM actors in the Pekalongan area.

Musyarakah Mutanaqisah (MMQ) is a form of sharia-based financing that offers a home ownership solution free from elements of interest (riba). This article aims to analyze the application of the MMQ contract in housing finance, compare it with the conventional mortgage scheme (Kredit Pemilikan Rumah/KPR), and evaluate its impact on community welfare. This study employs a descriptive qualitative approach through literature review of academic sources, regulations, and other relevant data. The analysis shows that MMQ is superior in terms of compliance with Islamic principles, fairness in risk sharing, and flexibility in payment structure. Furthermore, the MMQ scheme contributes to the improvement of social and economic well-being, particularly for the lower-middleincome segment of society. Nevertheless, its implementation still faces challenges such as the risk of default and the need for strengthened risk management systems. Therefore, collaboration between Islamic financial j, the government, and the public is essential to optimize the potential of MMQ as a fair and sustainable alternative for home financing

The growth of the Islamic economy in Indonesia requires financing instruments that are not only in line with Islamic principles but also capable of driving the real sector productively. Istisna' contracts, which involve the sale of goods by order, offer a promising solution for financing construction projects, manufacturing, and micro-businesses. This study aims to explore the definition, role, and implementation of istisna' contracts in supporting the growth of the Islamic economy. Using a descriptive qualitative method based on literature review and normative-economic approaches, the study finds that istisna' contracts can enhance productivity, create employment opportunities, and support sustainable economic development. However, their implementation still faces challenges such as limited public understanding, financing risks, and a lack of education for business actors. Therefore, efforts to optimize the use of istisna' in Islamic financial institutions are essential

This study aims to analyze the effect of the frequency of board of commissioner meetings and the size of the board of commissioners on company value in the property and real estate sector listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2023. This study uses a quantitative approach, this study utilizes secondary data obtained from the company's annual report. Of the total 94 companies listed on the IDX, the purposive sampling method was used to filter data according to certain criteria, resulting in 307 sample observations. The analysis was carried out using multiple linear regression with the help of SPSS software. The results of the study indicate that the size of the board of commissioners has a positive and significant effect on company value. Conversely, the frequency of board of commissioner meetings does not have a significant effect. This finding suggests that the composition and number of members of the board of commissioners have a more dominant role in creating company value, compared to how often meetings are held

World has entered the Industrial Revolution Era 4.0 or also known as the Digital Era 4.0. In this era, the work industry changes dramatically and is different from the previous work industry, so that graduates or the workforce are expected to have the latest skills that match the needs of today's work industry. Digital literacy is said to be the ability to access, manage, understand, integrate, communicate, evaluate, and create information safely and appropriately using digital technology for work and entrepreneurship. Understanding of accounting and digital literacy is expected to be a provision for prospective accountants to be ready to enter the world of work that is full of changes and challenges. Based on this description, this study aims to determine whether accounting understanding and digital literacy affect partially or simultaneously on the job readiness of prospective accountants in the Digital Era 4.0.Respondents of this study were final semester students of managerial accounting study program, majoring in accounting, Bali State Polytechnic. The data obtained from this study came from questionnaires distributed to respondents. From the tests that have been carried out, it can be concluded that accounting understanding and digital literacy have an effect either partially or simultaneously on the job readiness of prospective accountants. A good understanding of accounting balanced with literacy skills is a provision for prospective graduates to be able to meet the needs of prospective accountants in the Digital Era 4.0.

Penelitian ini bertujuan untuk menguji pengaruh kinerja keuangan yang terdiri dari capital adequancy ratio, liquid assets of total asset, dan net interest margin terhadap nilai perusahaan dengan profitabilitas (return of asset) sebagai variabel moderasi. Penelitian ini menggunakan metode kualitatif. Populasi yang digunakan dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia pada periode 2020-2023. Data ini diakses melalui website www.idx.com dan website resmi perusahaan. Penelitian ini menggunakan teknik purposive sampling sehingga memperoleh 52 data pengamatan. Data dianalisis menggunakan teknik analisis regresi linear berganda dengan alat SPSS versi 26. Berdasarkan hasil penelitian menunjukkan bahwa capital adequancy ratio berpengaruh positif dan signifikan terhadap nilai perusahaan, liquid assets of total asset berpengaruh negatif dan tidak signifikan terhadap nilai perusahaan, net interest margin berpengaruh positif tetapi tidak signifikan terhadap nilai perusahaan, profitabilitas (return of asset) tidak dapat memoderasi pengaruh capital adequancy ratio, liquid assets of total asset, dan net interest margin terhadap nilai perusahaan.

The purpose of this study was to determine the effect of display layout and product variation on consumer purchasing interest at Rumah Batik Serunai, Pekanbaru City. The research method used is a quantitative approach with data collection techniques in the form of questionnaires which were responded to by 77 respondents. Respondents were determined using the Accidental Sampling technique. This study uses analysis such as validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression, t-test, F-test and coefficient of determination test (R2). Based on the analysis that has been carried out, the results show that the display layout and product variations have a positive and significant effect on consumer purchasing interest at Rumah Batik Serunai, Pekanbaru City