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Thomson Siallagan

FUNDAMENTUM : Jurnal Pengabdian Multidisiplin 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Churches and Christian institutions frequently face the challenge of congregations whose understanding of ministry remains confined to the spiritual dimension alone, while the holistic ministry mandate calls for active engagement across social, educational, and economic spheres. This study examines two primary objectives: first, how Christian Religious Education (CRE) shapes congregational understanding of holistic church ministry; and second, how CRE equips congregants with the concrete capacity to serve comprehensively. A qualitative approach with a case study design was employed at Yayasan Sola Gratia Medan. Data were gathered through in-depth interviews with seven informants comprising foundation leaders, program coordinators, active church members, volunteers, and beneficiaries. Analysis followed a thematic framework encompassing data reduction, display, and conclusion drawing. Findings reveal that: (1) consistent CRE implementation at Yayasan Sola Gratia has successfully shifted the congregational ministry paradigm from exclusively spiritual to holistically transformative; and (2) congregants who have internalized CRE values demonstrate more structured ministry capacity, stronger theological motivation, and significant cross-dimensional engagement. This research contributes a contextual CRE model relevant for church-based institutions operating in multidimensional urban environments.

Mays Kariem Jabbar; Bilal Noori Saeed

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Given the important objectives that banks strive to achieve through financial stability and their role in ensuring its continuity and ability to face various economic challenges, many have expanded their policies beyond their traditional functions by adopting a range of additional practices and activities that contribute to strengthening their developmental role in society. Among the most prominent of these practices are corporate social responsibility (CSR) activities, which have become a crucial aspect of the work of contemporary financial institutions. In this context, this research highlights CSR practices in banks. It relied on a sample of nine Iraqi banks listed on the Iraq Stock Exchange, which are characterized by their continued banking operations and regular publication of their annual financial reports. The research period was set from 2014 to 2023, and included a set of statistical tests that incorporated a number of financial determinants as control variables to determine their contribution to enhancing the impact of CSR when included alongside it, and to define the nature of the relationship between the research variables. We have reached a number of conclusions, most notably that when regulatory variables are included in the analysis model, this effect becomes statistically insignificant, which indicates that banks’ interest in internal financial factors still outweighs their interest in social aspects.

Lidia Selfitri; Eva Inriani; Prasetiawati Prasetiawati

Pengharapan : Jurnal Pendidikan dan Pemuridan Kristen dan Katolik 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The Tandak Timang tradition in Batu Badinding Village, Central Katingan District, plays an important role in fostering the faith of children aged 1-5 years, which is carried out by parents. From an early age, children are introduced to faith values through Tandak Timang verses that contain advice, prayers, and praise to God. This study aims to (1) describe the role of parents in fostering the faith of children aged 1-5 years through the Tandak Timang tradition in Batu Badinding Village, Central Katingan District; and (2) describe the values implemented by parents for children aged 1-5 years in Batu Badinding Village, Central Katingan District. The research used a qualitative descriptive method with data collection techniques including observation, interviews, and documentation.The results show that Tandak Timang plays a significant role in shaping children's spiritual foundation. Parents' roles are manifested through daily practices, such as singing, storytelling, and rocking children while chanting verses in the Dayak Ngaju language. This practice not only builds strong emotional bonds but also serves as an effective medium for instilling noble values. These values include cultural values, moral and ethical values, ancestral values, and spiritual values that teach children about the importance of prayer and hope in God.The conclusion of this study is that parents act not only as cultural inheritors but also as educators, role models, and facilitators. They utilize intimate moments when putting children to sleep—through singing, storytelling, and rocking—to instill faith values. The strong physical and emotional interaction builds a solid bond, making it easier for children to accept and internalize a deep understanding of the teachings conveyed. The Tandak Timang tradition is rich in noble values that serve as the foundation for faith formation. These values include cultural values, moral and ethical values, ancestral values, and spiritual values. The suggestions put forward are that parents should further understand the meaning of Tandak Timang for fostering children's faith from an early age, and pass on and preserve the character of children through this Central Kalimantan Dayak culture. For subsequent researchers conducting similar studies, it is recommended to develop the research objectives and focus more specifically on the research topics.

Maya Anastasia; Siti Sundari

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

This study aims to evaluate how petty cash management practices contribute to improving operational efficiency at PT Anugerah Langgeng Berkat Abadi. This research focuses on examining the implementation of the petty cash management system, applied procedures, and its impact on the smooth execution of daily operational activities. The study employs a descriptive qualitative approach, with data collected through interviews, direct observation, and documentation during the internship period. The collected data were analyzed systematically to describe the actual condition of petty cash management within the company. The results indicate that PT Anugerah Langgeng Berkat Abadi implements a fluctuating fund system in managing petty cash. Expenditures are initially recorded manually and then re-entered into the company’s internal digital system to maintain control and accountability. Petty cash is used to finance routine and urgent operational needs, such as office stationery, transportation costs, and other short-term expenditures. The company has established standard operating procedures governing the use, recording, and accountability of petty cash. Several challenges were identified, including delays in the disbursement and reimbursement process, which may affect time efficiency. However, overall, the petty cash management system is considered effective in supporting short-term operational needs without disrupting the stability of the company’s main cash. This study concludes that systematic and well-controlled petty cash management plays an important role in the company’s cost efficiency strategy and supports daily operational activities. These findings align with strategic management principles, where appropriate financial decision-making contributes to the achievement of long-term organizational objectives.

Imelda Suma; Asna Aneta; Yacob Noho Nani

Studi Administrasi Publik dan ilmu Komunikasi 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Market levies are a regional taxation category that holds significant promise for increasing regional fiscal resources, complementing local tax revenues. The objectives of this study are; (1) Understanding the Communication Mechanism in the Implementation of Market Service Fee Policy in Gorontalo City. (2) Examination of Resource Availability in the Implementation of Market Service Tax Policy in Gorontalo. (3) Understanding the Bureaucratic Framework in the Implementation of Market Service Tax Policy in Gorontalo City. (4) Examination of the Implementation of Market Service Tax Policy Disposition in Gorontalo City. The method used in this study is a descriptive qualitative method. The results of this study indicate that the communication of market service fee policy has been carried out through systematic formal channels and is supported by a clear bureaucratic structure and division of tasks, but its implementation is still not optimal. This is caused by several obstacles, including unequal understanding and distribution of information among traders, limited resources in terms of both quantity and quality of human resources, budget, and inadequate market facilities. Furthermore, weak coordination and suboptimal implementation of SOPs in the field also impact work consistency, while the disposition or attitude of implementers who have demonstrated commitment but are not yet unified requires a more comprehensive strategic approach. Therefore, integrated efforts are needed, including improving the communication framework, strengthening human resource capacity, improving facilities, stricter supervision, and ongoing coaching to create more effective and professional policy implementation.

Hayati Arifah Al-Bahri; Nurul Hafidzah; Gusmaneli Gusmaneli

Jurnal Manajemen dan Pendidikan Agama Islam 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This study aims to examine the application of a modified direct learning strategy combined with the demonstration method to improve students' cognitive abilities. The direct learning strategy is an approach that emphasizes the systematic and gradual delivery of material, so that students can understand concepts in a more structured manner. However, in practice, this strategy needs to be modified to be more engaging and appropriate to the characteristics of students. The demonstration method is used as a form of reinforcement in the learning process, where students not only receive information verbally but also directly observe the processes, events, or concepts being studied. This allows students to gain a more concrete and meaningful learning experience. Modifications to the learning strategy are carried out through adjustments to models, methods, media, and learning facilities and infrastructure to optimally support the achievement of learning objectives. Students' cognitive abilities are the main focus of this study, which include aspects of knowledge, understanding, application, analysis, evaluation, and creation according to Bloom's taxonomy. With the implementation of appropriate learning strategies, students are expected to be able to develop more active and critical thinking skills. The results of the study indicate that a modified direct learning strategy with the demonstration method has the potential to significantly improve students' cognitive abilities. Therefore, this approach can be used as an alternative, effective learning strategy to create a more interactive, engaging, and meaningful learning process.

Lelah Nurjamilah; Jaenal Mutaqin; Badruzaman M. Yunus; Endi Suhendi

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

The Qur'an al-Karīm employs at least four principal terms in referring to human beings, namely al-basyar, al-insān, al-nās, and banī Ādam. These terms are not merely synonymous; rather, each represents distinct yet complementary dimensions of humanity in constructing a holistic concept of the human being. This study aims to: (1) analyze the semantic meanings of these four terms based on mufrodat studies, Makkiyah-Madaniyah classification, and asbābun nuzūl; (2) compare the interpretations of classical scholars - Al-Ṭabarī, Ibn Kathīr, Al-Qurṭubī, and Fakhr Al-Rāzī - with those of contemporary scholars - Sayyid Quṭb, Ibn ‘Āshūr, M. Quraish Shihab, and Buya Hamka; and (3) formulate their implications for Islamic education. This research employs a library research method using the tafsīr maudhū‘ī approach integrated with Izutsu’s semantic analysis model. The findings reveal that al-basyar represents the physical-biological dimension of human beings; al-insān represents the spiritual dimension in relation to ‘ubūdiyyah toward Allah; al-nās represents the social-collective dimension; and banī Ādam represents the intellectual-rational dimension inherited from Adam through the divine gift of teaching al-asmā’ (Qur'an 2:31). Collectively, these four dimensions provide fundamental implications for the development of objectives, curriculum, methodology, and evaluation within holistic and comprehensive Islamic education.

Rodiatul Adawiyah; Muhammad Suwignyo Prayogo; Vivi Maratus Sholihah; Siti Waaqi’ah Khofidhotur Rofiah

Algoritma : Jurnal Matematika, Ilmu pengetahuan Alam, Kebumian dan Angkasa 2026 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

This study aims to critically analyze bioethanol production from water hyacinth (Eichhornia crassipes) based on previous research findings and to develop a project-based learning design for SMA/SMK students. This study employs a qualitative approach using a literature review method by analyzing relevant scientific articles published in the last five years. Data were collected through documentation and analyzed using descriptive qualitative techniques, including data reduction, data display, and conclusion drawing. The findings indicate that bioethanol production efficiency is strongly influenced by pretreatment methods, fermentation conditions, and process control, with yields generally categorized as low to moderate. Previous studies also reveal that project-based learning significantly enhances students’ conceptual understanding and critical thinking skills. Based on the synthesis of these findings, this study proposes a structured project-based learning design that integrates bioethanol production as a contextual learning medium. The implications of this study emphasize the importance of aligning technical feasibility, educational objectives, and sustainability principles in developing science-based learning projects in secondary education.

Qoniatunnimah Qoniatunnimah; Difa Rose Meilia; Sawaldi Waskito Aji; Anik Widiastuti

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

The development of Indonesia’s traditional cuisine faces significant hurdles as shifting consumer preferences increasingly favor modern food options. This trend necessitates innovative approaches to ensure local culinary heritage remains competitive. This study examines the role of sociopreneurship as an innovation strategy at Ingkung Djawa Waroeng Ndesso. Utilizing a descriptive qualitative design, the research gathered insights from the business owner and employees selected via purposive sampling. Data collection involved interviews, observations, and documentation, with validity ensured through source triangulation. The analysis followed the Miles and Huberman model, encompassing data reduction, presentation, and conclusion drawing. Findings reveal that implementing sociopreneurship effectively integrates economic and social objectives by preserving authentic recipes, empowering local communities, and generating employment. Key innovations include diversifying product offerings while maintaining authenticity and leveraging social media for strategic marketing. These results demonstrate that social entrepreneurship serves as a powerful mechanism for enhancing business competitiveness while safeguarding cultural sustainability. The study implies that traditional culinary development can be successfully managed through a sociopreneurial framework, allowing for modern innovation without compromising core cultural values. Consequently, this model offers a sustainable pathway for traditional businesses to thrive amidst the challenges of contemporary market globalization.

Cempaka Arumsari

Pemuliaan Keadilan 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Narcotics abuse is no longer considered a victimless crime, but rather an offense that claims numerous victims and inflicts a prolonged catastrophe upon humanity. Furthermore, an emerging challenge is narcotics cases committed by recidivists, namely individuals who re-offend after having been previously convicted and sentenced. Recidivist status raises juridical issues, as it constitutes grounds for the aggravation of criminal penalties. The objective is to ensure that the imposition of criminal sentences effectively provides a deterrent effect and precludes the offender from repeating the same criminal offense. The existence of narcotics abuser recidivists also creates a distinct dilemma for Law Enforcement Officials. Judges are mandated to impose fair and proportionate sentences in accordance with statutory regulations. The recidivist status of a narcotics abuser frequently serves as a justification for Law Enforcement Officials to bypass the integrated assessment required for rehabilitation. This research utilizes a normative legal research method, employing statutory and conceptual approaches. The legal materials used consist of primary legal materials, taking the form of statutory regulations and court decisions, as well as secondary legal materials, comprising legal books and journals, which are analyzed using a descriptive-analytical method. The research findings indicate that recidivists may obtain rehabilitation even in the absence of an assessment. This research concludes that the objectives of sentencing, in addition to providing a deterrent effect, aim to cure or at least restore the offender's condition through rehabilitation; however, guidelines or jurisprudence are required to ensure legal certainty and consistency of application in the future.

Lily Aisya Putri; Rosdiana, Weni

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

The Labor-Intensive Housing Program is one of the Surabaya City Government’s policies aimed at reducing poverty and unemployment through labor-intensive community empowerment. This study aims to describe and analyze the implementation of the Labor-Intensive Housing Program (RPK) at the Pitstop business unit in Lidah Kulon Village, Lakarsantri Subdistrict, Surabaya City. This study employs a qualitative method with a descriptive approach, utilizing Van Meter and Van’s policy implementation theory. Primary data were collected through interviews and observations, while secondary data were derived from official documents and relevant publications. The results showed that the implementation of the Pitstop Labor Intensive Housing Program has not yet been optimal. In terms of policy standards and objectives, the program’s goals have been clearly defined but have not yet been fully achieved. Regarding resources, the availability of facilities and funding is adequate, but there are still limitations in human resources, particularly skilled technicians in the automotive repair field. Inter organizational communication has taken place but has not been intensive enough to support business sustainability. Characteristics of the implementing agents indicate that the structure of the Labor-Intensive Housing team has been clearly defined; however, implementation in the field has not been optimal due to weak coordination and communication. Economic, social, and political conditions-such as a less-than-strategic business location and high competition from similar businesses-have also contributed to the low number of customers. Meanwhile, the disposition of the implementers demonstrates a positive attitude in supporting the Labor-Intensive Housing program. The Labor-Intensive Housing Program must be supported by professional mechanics through education, certification, and collaboration with the private sector and training institutions to ensure the quality of services. In addition, building public trust, coordination among stakeholders, and intensive support through monitoring and evaluation are key to the success and sustainability of the Labor-Intensive Housing Program.

Telsa Paputungan; Irawaty Igirisa; Rahmatia Pakaya

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

This research aims to analyze the effectiveness of the implementation of the staple food assistance program in Tapadaka Satu Village, Dumoga Tenggara Sub-district, Bolaang Mongondow Regency, Sulawesi Utara Province. The main sub-focus of this research includes five aspects of effectiveness measurement proposed by Sutrisno (2018), namely: (1) program understanding, (2) target accuracy, (3) timeliness, (4) achievement of objectives, and (5) real change. This research employs a qualitative, descriptive research approach. Data collection techniques include interviews, observation, and documentation. The results indicate that the implementation of the staple food assistance program in Tapadaka Satu Village has not been fully effective. In terms of program understanding, socialization has been conducted by the Social Affairs Office and village government, but some beneficiary families still do not fully understand the program’s mechanisms, rights, and obligations. In target accuracy, discrepancies in beneficiary data persist due to changing socio-economic conditions and the suboptimal updating of DTSEN data. In timeliness, assistance distribution generally follows the mechanism, but delays in fund disbursement still occur. In achieving objectives, the program helps reduce beneficiary families’ food expenditure burden, although delays affect results. Lastly, real change remains limited, short-term, and has not significantly improved community welfare.

Nabila Shaini Putri; Farid Rizaldi; Fitra Aulia Simatupang; Indi Azizah Nailah; Muhammad Natsir

International Journal of Education and Literature 2026 Lembaga Pengembangan Kinerja Dosen

A single paragraph, maximum 250 words. Abstract content must contain (1) an overview of the object of research, (2) problems, and research objectives, (3) proposed methods, (4) main findings and results and synthesis of main ideas, and (5) conclusions. In recent years, the Iran–United States conflict has not only unfolded within the geopolitical arena but has also been intensively constructed through international media framing that shapes how global audiences understand this reality. In the context of the digital information overflow, media no longer function merely as conveyors of facts; rather, they act as agents that construct meaning, evoke emotions, and shape the social perceptions of audiences. This study aims to analyze how international media framing constructs representations of the Iran–United States conflict and how audiences interpret such discourse within their social experiences. This research adopts a qualitative approach with a Critical Discourse Analysis (CDA) design. Data were collected through document analysis of 25 news articles from both Western and non-Western media, as well as exploratory interviews with nine participants from academic backgrounds. Data analysis was conducted using a thematic approach based on Norman Fairclough’s three-dimensional model. The findings reveal three main patterns: the construction of threat through media language, moral polarization that produces a dichotomy of “us versus them,” and the negotiation of meaning by audiences, which is reflective and not always linear. These findings indicate that audiences are not entirely passive; rather, they actively interpret and, at times, question media framing. Theoretically, this study extends Critical Discourse Analysis by incorporating the dimension of audience experience into the discursive process. Practically, it underscores the importance of critical media literacy in navigating the complexity of global information and opens avenues for further exploration of the relationship between discourse, power, and social experience.

Nasywa Oktavia Melani; Nadia Oktiffany Putri

Journal of Educational Innovation and Public Health 2026 Pusat Riset dan Inovasi Nasional

This study aims to examine the relationship between family support and depression levels among the elderly in Pejuang Village, Bekasi City, through a descriptive-narrative literature review. The review analyzed relevant scientific articles discussing family support, social support, and depression in older adults. Literature was selected based on the suitability of the elderly population, the presence of family or social support variables, and the measurement of depressive symptoms or depression levels. The analysis compared each article’s objectives, research design, respondent characteristics, instruments, findings, and conclusions. The results indicate that most studies found a relationship between family support or social support and depression among the elderly. Adequate family support, including emotional, instrumental, informational, and appraisal support, helps older adults feel cared for, valued, secure, and better able to adapt to the aging process. Preliminary findings at the Elderly Posyandu in Pejuang Village also show variations in family support and depression levels among elderly participants. Conversely, limited family support may increase loneliness, psychological distress, and depressive symptoms. Therefore, family support functions as a protective factor in reducing depression risk among older adults. Strengthening the involvement of families, health workers, and elderly posyandu cadres is necessary as a promotive and preventive strategy to maintain psychological well-being through education, early detection, and sustainable community-based assistance for vulnerable elderly groups living in community and family environments.

Yulaikha Maratullatifah; Dwi Utari Iswavigra; Very Dwi Setiawan; Mursalim Mursalim; Budi Wibowo

Introduction: Additive Manufacturing (AM) has revolutionized the production of complex geometries, offering flexibility, customization, and precision across various industries. However, optimizing multiple process parameters simultaneously to enhance AM performance remains a significant challenge. This study focuses on improving both mechanical properties and surface quality by utilizing multi-objective optimization techniques. Literature Review: The research reviews existing approaches in AM optimization, highlighting the limitations of single-objective optimization and the potential of multi-objective evolutionary algorithms (MOEAs). Previous studies demonstrate the difficulty of balancing competing objectives, such as tensile strength and surface roughness, within AM processes. Materials and Method: This study employs NSGA-II, MOEA/D, and SPEA2 algorithms to optimize AM parameters like layer thickness, build orientation, and infill density. The optimization aims to improve mechanical performance, including tensile strength and impact resistance, while reducing build time and surface roughness. The methodology integrates experimental validation with computational predictions to evaluate the effectiveness of these algorithms. Results and Discussion: The optimization process yielded Pareto-optimal solutions that balanced mechanical strength and surface quality. The results demonstrated improvements in tensile strength and surface finish without significantly increasing build time. Trade-off analysis highlighted the inherent conflicts between mechanical performance and surface quality, allowing for better decision-making in industrial applications. The study contributes to the AM industry by offering a comprehensive optimization framework for improving both efficiency and product quality.

Anisa Fatihah; Hendry Frananda

Algoritma : Jurnal Matematika, Ilmu pengetahuan Alam, Kebumian dan Angkasa 2026 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

The objectives of the study are: 1) To analyze the level of vulnerability of agricultural land to flash floods in Nagari Pauh Kamang Mudiak, 2) To analyze the condition of agricultural land in Nagari Pauh Kamang Mudiak before and after the flash flood. The results of this study: 1) Analysis of the level of vulnerability of agricultural land to flash floods in Nagari Pauh Kamang Mudiak, namely in the safe class covering an area of 8.34 hectares, the non-vulnerable class covering an area of 12.01 hectares, the vulnerable class covering an area of 51.91 hectares and the very vulnerable class covering an area of 18.13 hectares. This shows that most of the research areas have a high level of vulnerability to flash floods. Furthermore, the analysis of flash flood risks with 4 risk classifications is an area with a low risk of 16.94 hectares, a moderate area of 30.60 hectares, a high area of 37.78 hectares, and a very high area of 5.07 hectares. Based on the results of this analysis, the agricultural land most affected by the flash flood in Nagari Pauh Kamang Mudiak is rice fields covering an area of 72.2 hectares, 2) Analysis of the condition of agricultural land vegetation in Nagari Pauh Kamang Mudiak before and after the flash flood, namely with 5 classes, namely the very low greenness class covering an area of 12.69 hectares, low covering an area of 29.69 hectares, medium covering an area of 13.22 hectares, and high covering an area of 34.84 hectares. The results of the accuracy test using overall accuracy reached a suitability of 89.58% and the kappa coefficient reached a suitability of 84.32%, meaning good accuracysuitability between the classification results and actual conditions in the field.

Tubagus Muhamad Faldiansyah; Hayev Fackih Faturohman; Anggi Sri Haryati Simarmata

Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study is grounded in the observation that the implementation of an efficient, simple, and low-cost judicial process in civil cases remains ineffective, particularly in relation to mediation as a dispute resolution mechanism. Although mediation has been incorporated into judicial proceedings with the aim of expediting case resolution, simplifying procedural stages, and reducing litigation costs for the parties, these objectives have not been fully realized in practice. This research seeks to examine the extent to which mediation in civil litigation effectively contributes to the realization of an efficient, straightforward, and affordable justice system. In addition, it aims to identify the factors that influence both the success and failure of the mediation process. The study employs a normative legal research method, utilizing statutory and conceptual approaches. The research is conducted through a literature review of primary and secondary legal materials. The findings indicate that the implementation of mediation in civil courts has not yet reached an optimal level. This is reflected in the relatively low success rate of dispute resolution through mediation, as well as the tendency for mediation to be treated merely as a procedural formality. Several contributing factors include the lack of good faith from the parties, limited time allocated for mediation, and the suboptimal role of mediators.

Velika Occalanie; Peter Peter; Henky Lisan Suwarno

International Journal of Economics, Commerce, and Management 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Food and beverage companies must maintain a robust capital structure to compete effectively amidst the intense pressures of globalization and achieve their strategic objectives. This study aims to examine the impact of profitability, asset structure, company size, and solvency on the capital structure of food and beverage firms listed on the Indonesia Stock Exchange (IDX) and included in the LQ45 index. This study uses an explanatory method with purposive sampling technique, where samples are determined based on companies that have completed financial reports during the research period and are indexed in LQ45. Data analysis was performed using t-tests and F-tests. The results show that profitability (ROA), asset structure, and company size (Ln Total Assets) do not have a significant partial effect on capital structure (DER), meaning that these three factors do not directly influence companies' decisions on the use of debt for financing. However, solvency (DAR) was found to have a significant effect on capital structure, indicating that a company's ability to meet its long-term obligations plays an important role in determining the level of debt used for operational financing. Simultaneously, the four independent variables had a significant effect on capital structure, meaning that all variables together contributed to influencing food and beverage companies' decisions in determining their financing strategies.

Desak Kadek Era Dewi Susanti; Ni Putu Rai Yuliartini; Dewa Gede Sudika Mangku

Mahkamah : Jurnal Riset Ilmu Hukum 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This research aims to examine the provisions and status of probation as a principal punishment in the National Criminal Code, as well as its relevance to achieving the objectives of reforming the penal system in Indonesia. The research design employed is normative legal research using a legislative and conceptual approach. The data utilized consists of secondary data obtained through a literature review, analyzed using qualitative descriptive techniques. The results of the research show that probation under Law No. 1 of 2023 on the Criminal Code has been established as one of the principal penalties that can be directly imposed by a judge, thus no longer merely a component of conditional sentences as in the old Criminal Code. This regulation reflects a paradigm shift in sentencing from a retributive approach toward a rehabilitative and restorative approach by providing offenders with the opportunity to remain within the community under supervision. However, its implementation still faces challenges, including the absence of comprehensive technical regulations, potential conflicts of norms, and institutional limitations in carrying out supervision. Therefore, supervised probation holds significant relevance as a more humane sentencing alternative, although it requires strengthened regulations and a supervision system to ensure its effective and consistent application.

Miyaki Natanael; Priyanto Priyanto; Editha Praditya

International Journal of Management 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study examines the implementation of Indonesia’s Visa on Arrival (VoA) policy in DKI Jakarta as both an instrument of tourism-driven economic recovery and a component of non-military national defense management under Law No. 23 of 2019 on the Management of National Resources for National Defense. While VoA has significantly contributed to the rebound of international tourist arrivals—surpassing 11 million visits nationally in 2023—it simultaneously generates governance challenges at strategic entry points such as Soekarno–Hatta International Airport, where facilitation of mobility intersects with risks including overstaying, transnational crime, human trafficking, and potential infiltration by non-state actors. Existing scholarship largely emphasizes economic impacts and regulatory frameworks, leaving limited analysis of VoA as part of an integrated civil defense infrastructure. Addressing this gap, the study aims to analyze how VoA implementation in DKI Jakarta is managed within a non-military defense perspective, particularly regarding institutional coordination, immigration intelligence, and risk mitigation mechanisms. Employing a qualitative case study approach, data were collected through in-depth interviews with immigration officials and security stakeholders, document analysis of relevant laws and ministerial regulations, and review of official immigration statistics, followed by thematic analysis. The findings indicate that although VoA effectively supports economic and diplomatic objectives, its function as a non-military defense instrument remains constrained by fragmented inter-agency coordination, uneven intelligence integration, and limited adaptive governance capacity at the local level. Strengthening collaborative surveillance systems, data-sharing mechanisms, and strategic policy alignment between immigration authorities and national defense institutions is therefore essential. The study concludes that reframing immigration governance as part of Indonesia’s broader non-military defense strategy is crucial to balancing openness with security in high-density international gateways.