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Ridho Setiawan Usman; Mutia Cherawaty Thalib; Nurul Fazri Elfikri

Jurnal Riset Ilmu Hukum, Sosial dan Politik 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study examines the regulation of abuse of circumstances in sales agreements through a comparative study between Indonesian and Dutch civil law. Abuse of circumstances is a legal doctrine that protects the weaker party in contracts where there is an imbalance of power and pressure, resulting in a lack of free will from one party. The research aims to understand the concept and analyze the legal consequences in both legal systems. This normative study employs statutory, conceptual, and analytical approaches through literature review and case law analysis. Findings reveal that in Indonesia, abuse of circumstances is not explicitly regulated in the Civil Code and relies on case law and judicial interpretation, whereas in the Netherlands, it is clearly codified in Article 3:44 of the Nieuw Burgerlijk Wetboek (NBW) providing greater legal certainty. The legal consequence in both countries is the annulment of contracts formed under such circumstances and entitlement to compensation for the harmed party. The primary difference lies in codification and consistency of application. This study recommends that Indonesia adopt explicit regulation similar to the Dutch model to enhance legal protection and fairness in sales transactions.

Ambarwati Akib

Jurnal Ekonomi dan Keuangan Islam 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the implementation of mudarabah and murabahah contracts at the Baitut Tamwil Muhammadiyah (BTM) Al-Kautsar Islamic Cooperative in Makassar and to assess their compliance with Islamic principles and the Islamic Financial Accounting Standards (PSAK Syariah). The research employed a qualitative descriptive approach using in-depth interviews, observation, and documentation. The findings reveal that BTM Al-Kautsar has implemented mudarabah and murabahah contracts in accordance with Islamic principles, as evidenced by valid contract agreements, agreed profit-sharing ratios, and manual transaction recording. The mudarabah contract is applied for profit-sharing financing, while murabahah is more dominant due to its lower risk and stable returns. However, the application of PSAK Syariah remains suboptimal due to limited human resources, the absence of a Sharia supervisory board, and minimal digital accounting systems. These findings suggest the need to enhance Sharia literacy, strengthen internal supervision, and modernize accounting systems to support accountable and sustainable Islamic cooperative governance

Lalu Mahmud Yasin; Aris Prio Agus Santoso; Peter Guntara

Perspektif Administrasi Publik dan hukum 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study examines the importance of legal protection for healthcare workers in medical services, particularly in the Central Surgical Installation of the Regional General Hospital of Mataram City, which involves high medical risks. The background of this research is based on the increasing potential for medical disputes and the vulnerability of healthcare workers to legal claims due to discrepancies between medical outcomes and patient expectations. The objective of this study is to analyze the implementation of legal protection and identify the challenges faced in practice. The research employs a descriptive method with a qualitative approach, utilizing interviews, observations, and documentation studies. The findings indicate that legal protection has been implemented through standard operating procedures, informed consent, and internal hospital policies in accordance with applicable laws and regulations. However, its implementation remains suboptimal due to several constraints, including limited legal awareness among healthcare workers, inadequate legal assistance systems, and increasing public demands. The study implies the need to enhance legal education for healthcare workers and strengthen the role of hospitals in providing effective legal protection to support professional and safe healthcare services.

Faqihul Mukoddam; Ibnu Athoillah; Wira Adrina; Mochammad Isa Anshori

Journal of Management and Social Sciences 2026 CV. Aksara Global Akademia

The adoption of holocratic leadership systems has become a crucial strategy for startups navigating market volatility, which demands organizational agility through the elimination of traditional hierarchies. This study aims to analyze the transformation of the Human Resource (HR) department's role within holocratic systems and its impact on HR efficiency in startup environments. Employing an integrative literature review approach, this research synthesizes various findings from reputable global and national journals published within the last five years to map the shifts in managerial functions. The results indicate that in structures devoid of conventional managers, the HR role transforms from a controlling authority into a system architect and governance facilitator that maintains compliance with the organizational constitution. HR efficiency is achieved through clear authority distribution within dynamic roles, transparent peer-to-peer feedback mechanisms, and the removal of slow bureaucratic coordination costs. The contribution of this research lies in the formulation of the "HR-as-a-Platform" conceptual model, which shifts the focus of management practices from personal supervision to systemic infrastructure optimization. The practical implications provide a guide for startup founders to re-engineer HR functions to support individual autonomy without sacrificing operational stability. This study confirms that the success of non-hierarchical organizations relies heavily on the integration of radical autonomy and robust digital protocols facilitated by the newly defined HR function.

Arinda Firdianti; Shoby Any Cahya

Jurnal Miftahul Ilmi: Jurnal Pendidikan Agama Islam 2026 STIKes Ibnu Sina Ajibarang

This study aims to analyze and formulate strategic approaches to restructuring educational management in Islamic secondary schools in response to digital disruption, with a specific focus on the local context of Pesawaran. The research employs a qualitative approach with a case study design, involving school principals, teachers, and administrative staff as participants. Data were collected through in-depth interviews, observations, and document analysis, and analyzed using an interactive model consisting of data reduction, data display, and conclusion drawing. The findings reveal that educational management practices remain largely administrative and conventional, with limited and non-systemic integration of digital technologies. Key challenges include inadequate infrastructure, low digital competence among educators, and organizational resistance to change. In response, this study proposes a strategic framework for restructuring educational management, encompassing digital transformational leadership, human resource capacity building, integrated digital management systems, and the incorporation of Islamic values into the digital ecosystem. The main contribution of this research lies in the development of the Islamic Digital-Based Educational Management Model, which integrates leadership, human resources, technology, and Islamic values as an adaptive conceptual framework for addressing digital disruption.

Imellia Faridatus Soleha; Nuril Lailati Syarifah; Juni Indah Sirait; Mochammad Isa Anshori

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

Global business environmental uncertainty, triggered by "Black Swan" phenomena, demands that organizations transform beyond passive resilience toward anti-fragility capabilities, where Human Resource (HR) systems actually grow stronger through market disruptions. This study aims to analyze the concept of anti-fragility within organizational leadership, explain the role of transformational leadership in shaping anti-fragile employees, and identify organizational strategies for navigating market uncertainty. The approach employed is a narrative literature review using content analysis techniques across various reputable scientific journals, anti-fragility theory, and organizational case studies such as Disney+, Zoom, and Tractor Supply. Research findings indicate that transformational leadership acts as a primary catalyst that builds anti-fragility through intellectual stimulation, decentralized autonomy, and the creation of a culture that learns from failure. Organizational strategies prioritizing resource flexibility, cross-skilling, and optionality have proven effective in converting crisis stressors into opportunities for innovation and performance growth. The contribution of this article lies in the development of an "Anti-Fragile Leadership" conceptual framework that integrates the philosophical principles of anti-fragility into strategic HRM practices. The practical implications provide a guide for organizational leaders to design work systems that are adaptive and proactive toward market volatility, ensuring that organizations not only survive but thrive from chaos.

Nayla Ramadhani; Jzaskia Agustriyadi; Mochammad Isa Anshori

Maslahah : Jurnal Manajemen dan Ekonomi Syariah 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Transparency in human resource management has become a strategic issue in modern organizations, particularly through the implementation of salary transparency as part of the broader concept of radical transparency. This study aims to analyze the psychological and managerial impacts of salary information disclosure and its implications for human resource leadership within organizations. The research employs a qualitative approach using a narrative literature review by examining relevant scholarly articles published within the last five years. The findings indicate that salary transparency contributes positively to enhancing employees’ perceptions of fairness and trust; however, it may also generate negative consequences such as social comparison, interpersonal conflict, and decreased job satisfaction if not properly managed. From a managerial perspective, salary transparency promotes greater accountability, strengthens performance evaluation systems, and encourages more open and participative leadership practices. This study contributes by integrating psychological and managerial dimensions into a comprehensive conceptual framework and highlights the importance of organizational readiness in strategically managing transparency policies to achieve effectiveness and sustainability.

Zelin A. Usman; Arifin Tahir; Sri Yulianty Mozin

Jurnal Ilmu Komunikasi, Administrasi Publik dan Kebijakan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study is motivated by the importance of the effectiveness of the Indonesia Smart Card for Higher Education Program (KIP-K) in expanding access to higher education for students from low-income families at Universitas Negeri Gorontalo. This study aims to analyze the effectiveness of the implementation of the KIP-K Program based on the aspects of goal attainment, integration, and adaptation. The research employed a descriptive qualitative approach, with data collected through interviews, observation, and documentation. The data were analyzed through the stages of data reduction, data display, and conclusion drawing and verification. In terms of goal attainment, the program helps students continue their education, although several challenges remain, including limited quotas, inaccurate targeting, and suboptimal on-time graduation. In terms of integration, coordination among program administrators, faculties, departments, students, and banking partners has functioned quite well, although academic services for recipients have not been entirely equal. In terms of adaptation, the program has shown the ability to adjust to policy changes and students’ needs through periodic evaluation and adjustments to the disbursement mechanism. The implication is that stronger targeting accuracy, academic assistance, service quality, and evaluation systems are needed to ensure more optimal and sustainable program implementation.

Cici Maisyaroh; Luthfi Acintya Kurniadewi; Fetty Ernawaty

Inovasi Pendidikan dan Anak Usia Dini 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

This study aims to examine how an online bajaj-based pick-up and drop-off service developed by a kindergarten is implemented. The bajaj application is considered an innovation in a community-based educational transportation system. The limitations of conventional pick-up and drop-off systems in providing optimal efficiency, transparency, and safety form the basis of this research. This study employed a qualitative approach using a case study method, with data collected through observation, interviews, and documentation. The results indicate that the use of the online bajaj application improves service quality through features such as booking services, real-time location tracking,and notifications to parents, which enhance time efficiency, transparency, and a sense of security. Compared to commercial transportation services, the community-based service model allows for more controlled operational management. However, challenges such as low digital literacy among users, limited network infrastructure, and potential data security risks were also identified. Critically, this innovation contributes significantly to the development of the smart mobility concept in the education sector, although it still requires improvement in terms of system sustainability and user data protection.

Sri Yulianty Mozin; Siti Mardia Mareteng; Fadila Ladiku; Rahmawaty M. Noho; Cipta Monoarfa

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

This research is motivated by the importance of strengthening a professional public service culture through the integration of public administration values, norms, and ethics. Although various regulations and codes of ethics have been established in public organizations, gaps remain between formal norms and service practices in the field, such as low levels of responsiveness and professionalism among civil servants. This study aims to analyze the relationship between values, norms, and ethics in shaping public service culture, and to examine the role of organizational ethics and codes of ethics in strengthening public administration professionalism. The research employed a qualitative approach with a descriptive-analytical design through a literature review of relevant journals, books, and policy documents. Content analysis techniques were used to identify patterns of relationships between concepts. The results indicate that the internalization of ethical values ​​such as integrity, accountability, and transparency significantly influences the quality of public services. An organizational code of ethics serves as a formal instrument that clarifies standards of conduct for civil servants and strengthens a professional work culture. Consequently, public organizations need to strengthen ethics training, oversight mechanisms, and the integration of ethical values ​​into performance evaluation systems to build responsive and public-interest-oriented services.

Adhelia Putri Zainuri; Sari Andayani

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Strategic management plays a crucial role in ensuring the operational sustainability and competitiveness of PT Karya Giri Palma, a manufacturing company specializing in springbed and furniture production. In an increasingly competitive market environment and amid ongoing production challenges, the company is required to implement well-structured and adaptive strategic management practices. This study employs a qualitative research approach to explore the implementation of strategic management within the organization and to identify obstacles that arise during its integration into daily operational activities. Data were collected through in-depth observations and interviews to obtain a comprehensive understanding of managerial practices and employee involvement. The findings reveal that the active participation of both management and employees in the formulation and implementation of strategies significantly contributes to improved employee motivation, higher productivity levels, and enhanced work quality. Strategic alignment between organizational goals and employee roles encourages a stronger sense of responsibility and commitment among employees. However, several challenges remain, particularly in cross-divisional coordination and the consistent execution of strategies at the operational level. Therefore, this study recommends strengthening interdepartmental communication, optimizing the use of management information systems, and enhancing human resource capabilities through continuous training. These findings may serve as a valuable reference for similar manufacturing companies seeking to optimize strategic management practices in order to achieve sustainable performance and long-term competitiveness.

Muhammad Ivan Arta Maulana; Ni Putu Rai Yuliartini; Dewa Gede Sudika Mangku

Jurnal Ilmu Hukum Sosial dan Humaniora 2026 Lembaga Pengembangan Kinerja Dosen

The rapid growth of the e-commerce sector in Indonesia has significantly increased the use of personal data in digital transactions, which in turn has led to more complex risks of data breaches. This issue reflects a gap between technological advancement and the readiness of adequate data protection systems. This study aims to analyze the implementation of Law Number 27 of 2022 on Personal Data Protection in addressing data breaches on e-commerce platforms and to identify factors influencing its effectiveness. The research employs a normative legal method with a statutory and literature approach. The findings indicate that although the regulation provides a strong legal foundation, its implementation still faces several challenges, including weak supervision, low compliance among business actors, and limited public awareness in protecting personal data. In addition, technical vulnerabilities and human error are identified as the primary causes of data breaches. The implications of this study highlight the importance of strengthening supervision, improving data security standards by e-commerce platforms, and enhancing public education to establish a more effective and sustainable personal data protection system in Indonesia.

Widya Isma Dayanti; Husnul Hotimah; Rudi Khobiron; Mu’alimin Mu’alimin

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

Due to its focus on the psychological components of leadership, motivation, communication, and human resource development in educational institutions, management psychology is becoming an increasingly significant perspective in educational management. The use of management psychology in the classroom is considered crucial for improving organizational performance and teacher motivation. The purpose of this study was to investigate how management psychology can enhance teacher work motivation and its impact on school efficacy. This study reviewed previous research on the use of management psychology in education using a qualitative approach and literature review methodology. Using keywords related to management psychology in education, teacher motivation, educational leadership, and educational organizational performance, systematic search of scientific publications published in the Google Scholar database between 2022 and 2026 was used to collect data. Identification, screening, eligibility evaluation, and final selection of relevant publications were all steps in the literature selection process. Thematic coding techniques were used to examine six selected publications to determine the main findings, methodology, and research emphasis of each study. The findings suggest that the use of management psychology in educational management techniques, such as effective communication, teacher empowerment, supportive leadership, and the establishment of equitable reward systems, can significantly enhance teacher motivation and foster a positive work environment. In addition, these approaches increase the effectiveness of educational institutions, improve teacher performance, and foster collaboration within the school environment. To promote teacher professional development and raise the overall standards of educational institutions, it is crucial for educational administrations to incorporate a psychological perspective.

Arnelita Ayu Az-zahwa; Herdiani Romadhona; Annisa Aulia Rahmah; Blezend Syahrira Rona Maynando; Yesha Verlita Evelin +3 more

Jurnal Media Administrasi 2026 Universitas 17 Agustus 1945 Semarang, Indonesia

This study aims to analyze the optimization of regional expenditure in the education sector of Surabaya City for the 2025 fiscal year in supporting regional development. The research uses a descriptive qualitative approach through observation, interviews, and documentation studies conducted at the Surabaya City Education Office. Data were obtained from relevant stakeholders involved in education budget management and supported by official documents related to policies and the implementation of education programs. The results show that the management of education expenditure has been aligned with the Regional Medium-Term Development Plan (RPJMD) and applies the money follow program principle, which prioritizes programs based on community needs and development priorities. Programs such as Regional School Operational Assistance (BOPDA), educational assistance for students, school infrastructure development, and community-based learning innovations have contributed to expanding access to education, improving the equity of educational services, and reducing dropout rates. In addition, the use of monitoring systems, periodic evaluation, and the involvement of multiple stakeholders in supervision has strengthened transparency and accountability in budget management. However, several challenges remain, including limited implementation time, procurement constraints, and economic conditions such as inflation. Overall, education expenditure in Surabaya has been managed relatively well in terms of effectiveness, efficiency, and accountability while still requiring continuous improvement

I Wayan Gama

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

This study aims to explore the shift in students' ethical paradigms regarding the use of Generative Artificial Intelligence (AI) and its relationship to the phenomenon of plagiarism. Using a qualitative approach with the theoretical frameworks of Jean Baudrillard's Simulacra and Pierre Bourdieu's Habitus, this study examines how AI technology is changing the nature of scientific work. The results show the normalization of AI use as a new "digital habitus," where 83% of students consider AI a legitimate research tool, but on the other hand, it creates a condition of "Aesthetics Without Substance." The main findings reveal a reduction in originality where academic honesty is only measured through technical scores (such as Turnitin), rather than intellectual depth. The comparison between authentic and AI-based writing indicates the risk of systemic intellectual atrophy. In conclusion, this study recommends the need for a redesign of educational evaluation systems that focus on processes and verbal dialectics to mitigate the impact of pseudo-competence on college graduates.

Tri Nurhayati; Eliada Herwiyanti; Laeli Budiarti

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

The transformation of revolving funds from the former PNPM Mandiri program into BUM Desa Bersama entities requires accountable financial management aligned with applicable accounting standards. However, inconsistencies between regulations and accounting practices remain. This study analyzes the recognition and measurement of revolving fund assets at BUM Desa Bersama Ajimas Lestari LKD in Ajibarang and assesses their compliance with Ministerial Regulation of Village PDTT No. 136 of 2022 and SAK ETAP. Using a qualitative case study approach, data are collected through interviews, observation, and documentation involving five internal informants. The results show that asset recognition follows regulations, where revolving funds are recorded as receivables upon loan distribution to Women’s Savings and Loan (SPP) groups at nominal value. However, discrepancies persist in asset measurement and presentation, particularly in receivable classification and the placement of allowance for doubtful accounts under equity. These issues stem from limited human resource capacity, lack of a standardized accounting information system, and weak supervision. Strengthening accounting competence and implementing standardized financial reporting systems are essential to improve accountability and transparency in managing community revolving funds.

Narendra Raffee Riady; Mufidah Mufidah; Tigor Wilfritz Soaduon Panjaitan

Konstruksi: Publikasi Ilmu Teknik, Perencanaan Tata Ruang dan Teknik Sipil 2026 Asosiasi Riset Ilmu Teknik Indonesia

Martial arts training centers are essential facilities that support the technical, physical, and mental development of athletes. This study aims to identify the facility requirements and architectural design criteria for martial arts training centers in Surabaya. A qualitative descriptive method was employed, utilizing literature reviews, field observations, and interviews with relevant stakeholders. The findings indicate that the required facilities include a main training area, supporting spaces, and operational support facilities, all of which must be designed in accordance with the specific characteristics of each martial art discipline. Furthermore, the implementation of appropriate zoning systems and design criteria—such as flexibility, safety, comfort, and functional integration—plays a significant role in enhancing the effectiveness of the training environment. Properly designed facilities not only accommodate diverse training needs but also contribute to optimizing athlete performance. Therefore, a comprehensive architectural approach is necessary to ensure that martial arts training centers can function efficiently and sustainably in supporting long-term athlete development.

Muhammad Ainul Wildan; Moh. Faizin; Usman Yudi

jurnal Riset Rumpun Agama dan Filsafat 2026 Pusat Riset dan Inovasi Nasional

This research examines the comparison between Aristotelian Logic and Modern Logic from the perspective of Islamic education. It aims to understand their concepts, significant differences, the perspective of Islamic education, and their contribution to critical thinking. The study employs a philosophical-comparative approach. The findings indicate that Aristotelian Logic, with its deductive approach and syllogism, emphasizes universal truth and coherence. In contrast, Modern Logic focuses on symbolic formalism and empirical verification. Islamic education views logic as an epistemological tool to harmonize reason (`aql) and revelation (naql). The analysis reveals that integrating both logical systems is not only possible but also strategic. Their synthesis gives rise to "tawhidic rationality," a paradigm that combines analytical rigor with spiritual awareness. This integrative model significantly contributes to forming holistic critical thinking skills, where learners are not only intellectually proficient but also grounded in Islamic ethical and spiritual values. Consequently, this study provides a foundation for developing a more relevant Islamic education curriculum.

Geofanny Edo Pratama; Dian Ferriswara; Sarwani Sarwani; Sri Kamariyah

International Journal of Humanities and Social Sciences Reviews 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

Regional financial accountability is a fundamental principle in good governance. However, the management of regional finances still faces various challenges, particularly related to the potential occurrence of fraud and the suboptimal functioning of internal control systems. This study aims to analyze the role of the Government Internal Supervisory Apparatus (APIP) in strengthening regional financial accountability through the implementation of internal oversight based on Fraud Risk Control. This research employs a qualitative approach using the Qualitative Secondary Analysis (QSA) method, which utilizes secondary data from various scientific literature, previous research findings, and policy documents relevant to internal oversight in the public sector. The results indicate that internal oversight is a crucial mechanism in preventing fraud in public sector financial management. The implementation of Fraud Risk Control plays a role in identifying, assessing, and controlling fraud risks, thereby enhancing the transparency and accountability of regional financial management. Furthermore, APIP has a strategic role through internal audit functions, risk-based oversight, and providing consultation to improve regional financial management systems. Strengthening APIP’s capabilities, enhancing the maturity of the Government Internal Control System (SPIP), and ensuring the independence of internal supervisors are essential factors in realizing transparent and accountable regional financial governance.

Nur Mala Sari; Ulul Albab; Sapto Pramono; Dian Ferriswara

International Journal of Humanities and Social Sciences Reviews 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze innovations in official travel administration based on information technology in supporting the efficiency of regional government budgets. This research employs a qualitative approach using the Qualitative Secondary Analysis (QSA) method by utilizing various secondary data sources, such as policy documents, government reports, and relevant research and academic journals. The results indicate that the implementation of an information technology-based official travel administration system has successfully transformed bureaucratic processes from manual to digital systems. The submission, approval, execution, and reporting of official travel, which were previously carried out through physical documents, can now be conducted through an integrated electronic system. The digitalization of administrative processes has had a significant impact on improving the efficiency of administrative service time. Employees no longer need to go through lengthy bureaucratic procedures to obtain travel approval, as the entire process can be conducted online through an application system. This aligns with the concept of digital transformation in government, which emphasizes the utilization of information technology to enhance the efficiency of public organizations. The implementation of an information technology-based official travel administration system also increases transparency and accountability in managing official travel budgets. The digital system allows all administrative processes related to official travel to be systematically recorded and electronically documented. With a digital system in place, the potential for misuse of official travel funds such as fictitious trips, duplicate activities, or manipulation of expense reports can be minimized.