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Daryaswanti, Putu Intan; Pendet, Ni Made Diah Pusparini; Remiasa, I Wayan

Jurnal Pengabdian kepada Masyarakat Wahana Usada (WUJ) 2026 Sekolah Tinggi Ilmu Kesehatan KESDAM IX/Udayana

Background: Non-communicable diseases (NCDs) are a leading cause of morbidity and mortality worldwide and pose a significant public health challenge in Indonesia. Indonesian Army (TNI AD) personnel are at risk of developing NCDs due to operational stress, smoking habits, unhealthy dietary patterns, sleep disturbances, and insufficient physical activity outside working hours. Health education is an effective health promotion strategy to improve awareness and encourage healthy lifestyle behaviors for NCD prevention. This community service program aimed to improve the knowledge of Indonesian Army personnel regarding the prevention of non-communicable diseases through health education. Methods: The program was conducted at the 18/YKR Combat Engineer Battalion, Gianyar, Bali, in August 2024 and involved 40 Indonesian Army personnel. The intervention consisted of preparation, health education delivered through lectures and interactive discussions, and evaluation using pre-test and post-test questionnaires to assess participants' knowledge before and after the educational session. Results: Before the intervention, 29 participants (72.5%) had fair knowledge and 11 (27.5%) had good knowledge regarding NCD prevention. Following the health education session, the number of participants with good knowledge increased to 14 (35.0%), while those with fair knowledge decreased to 26 (65.0%). Most participants also demonstrated improved post-test scores, indicating enhanced understanding of NCD risk factors and preventive measures. Conclusion: Health education effectively improved participants' knowledge regarding NCD prevention. Regular and sustainable educational programs in military settings are recommended to strengthen awareness, promote healthy lifestyle practices, and support the prevention of non-communicable diseases among Indonesian Army personnel.

Ety Setiawati; Widia Ningsi

JURNAL WILAYAH, KOTA DAN LINGKUNGAN BERKELANJUTAN 2026 Fakultas Teknik Universitas Cenderawasih

Evolving tourism trends indicate a transition among tourists from merely visual recreation (hedonic) toward transformative travel (eudaimonic), which is oriented toward self-reflection and the search for meaning in life. Museum Topeng Cirebon holds significant potential for transformative tourism due to its mask collection that is rich in life philosophies. The urgency of this research is to analyze these transformative tourism experiences to support the quality of tourists' intellectual experiences and the sustainability of local culture. This qualitative research employed thematic analysis with purposive sampling techniques, involving 70 respondents who completed a Google Form questionnaire, which was further supported by interviews and a literature review. The results from the pre-visit phase showed that initial motivations were dominated by hedonic tourism at 37.1%. During the visit, a transformation occurred; tour guides acted as human catalysts in building narrative engagement (62.9%), and the chronological, philosophical flow of the masks sparked an awakening of consciousness for 80% of respondents. In the post-visit phase, eudaimonic impacts were experienced by 91.4% of respondents, including an expanded worldview (37.1%) and a commitment to becoming agents of cultural change (27.1%). However, operational challenges remain, including inconsistent opening hours and a lack of digital self-information facilities.

Riska Meilina; Esti Nur Janah

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

Submandibular Abscess is an accumulation of pus in the neck space resulting from the spread of infection, most commonly originating from dental infection. This condition requires surgical incision and drainage along with comprehensive nursing care to prevent serious complications. This study used a descriptive method in the form of a case study approach through the nursing process, aimed at describing nursing care for patients with Pre and Post Op Submandibular Abscess. Nursing diagnoses that emerged in Ny. T consisted of five diagnoses: Pre-op: Acute Pain related to physiological injuring agent and Anxiety related to situational crisis. Post-op: Acute Pain related to physical injuring agent, Risk of Infection evidenced by invasive procedures, and Knowledge Deficit related to lack of information exposure. Interventions provided included Pain Management, Relaxation Therapy, Infection Prevention, and Health Education. After nursing implementation for four days (February 12-15, 2026), out of the five diagnoses, two were fully resolved: anxiety and knowledge deficit, while three others were partially resolved due to time constraints, requiring continuous follow-up of nursing care.

Muhammad Pikar; M. Radityatama; Rian Fransisco; Agiel Pranata; Winstoon Yordan

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the effect of working capital efficiency and leverage on profitability and its implications for firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2025 period. The post-COVID-19 pandemic condition has increased operational risks for manufacturing companies due to fluctuations in interest rates, exchange rates, cash management, inventories, and receivables. Therefore, companies are required to implement more effective financial strategies to maintain competitiveness. Profitability is positioned as an intervening variable because previous studies showed inconsistent results regarding the relationship between working capital efficiency, leverage, profitability, and firm value. This research uses a quantitative approach with path analysis to examine direct and indirect relationships among variables. The population consists of all manufacturing companies listed on the IDX, while the sample includes 45 companies selected from 270 firms using purposive sampling based on specific criteria, such as consistent listing and financial performance. The results indicate that working capital efficiency has a significant positive effect on profitability, leverage has a significant negative effect on profitability, profitability significantly increases firm value, and profitability fully mediates the effect of working capital efficiency and leverage on firm value. These findings provide theoretical and practical implications for managers and investors in financial decision-making.

Bebi Asdilvira; Yogi Putra

Pandawa : Pusat Publikasi Hasil Pengabdian Masyarakat 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

This community service program aims to empower students. The lack of digital business literacy and knowledge about Islamic entrepreneurship in Islamic-based schools, as well as the application of sharia business principles, are the main drivers of this program. The activity implementation technique uses the Participatory Action Research (PAR) methodology. Problem identification, needs analysis, preparation of materials and instruments, pre-testing, training in Islamic business ethics and entrepreneurship theory, digital business practices, mentoring, post-testing, and program evaluation are some of the steps included in the activity. A total of 60 12th-grade students and ten instructors participated in this activity. The results showed that students' knowledge of sharia-based digital business, digital marketing skills, and entrepreneurial drive all increased. Student interest in starting a business increased by 78%, and participants' understanding of digital literacy increased by 85%. Furthermore, the program successfully instilled the ideals of Islamic entrepreneurship, such as accountability, honesty, and trustworthiness, as well as the prohibition of usury in digital business operations. In addition to encouraging the development of an Islamic digital business community within the educational environment, this community service program helps students develop personalities with noble morals, creativity, and adaptability.

Trie Hierdawati; Siswoyo Siswoyo; Mainita Mainita; Amrizal Amrizal

Jurnal Inovasi Sosial dan Pengabdian 2026 Lembaga Pengembangan Kinerja Dosen

This community service program aims to strengthen the strategic role of Posyandu (Integrated Health Post) as a center for family health education through the innovation of its educational functions. Previously, Posyandu operations in the community tended to be limited to routine basic health services, such as weight monitoring and nutritional status recording, while the crucial aspect of health education remained suboptimal. This limitation has contributed to a lack of public understanding regarding healthy lifestyles and the prevention of chronic diseases or stunting. The methods implemented in this program included problem identification through observation, health socialization and education, specialized training for Posyandu cadres to enhance their communication capacity, and direct mentoring during activity implementation. The results demonstrated a significant increase in family knowledge regarding balanced nutrition and clean and healthy living behaviors (PHBS). Furthermore, Posyandu cadres became more active and skilled in delivering health information communicatively to the community. This program demonstrates that by strengthening its educational function, Posyandu can transform into an effective and sustainable family health learning center, significantly impacting the improvement of community health standards at the frontline level.

Fatasya Kamila; Nida Hasanati; Djudiyah Djudiyah

Karya Nyata : Jurnal Pengabdian kepada Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

The hospitality industry is a dynamic sector that demands housekeeping staff to have high adaptability to changes in technology, operational procedures, and guest expectations. This study aims to evaluate the effectiveness of workplace adaptability training in increasing the understanding and adaptation readiness of housekeeping staff at PT X. The research method used was a quasi-experimental design with a one-group pre-test post-test model. Training participants included various job levels, from staff to supervisors. The intervention was carried out through the delivery of conceptual material, discussion of operational case studies, and online reflective sessions. The comparative test results showed a significant difference between the participants' level of understanding before and after the training. All participants experienced a consistent increase in scores, indicating that this training was effective in building employees' cognitive capacity and adaptive behavior. However, the effectiveness of this training needs to be supported by inclusive organizational policies, fair compensation systems, and protection against work risks to reduce the turnover rate of new and daily workers. The study concludes that adaptability training is a vital investment for hotel operational resilience amidst market dynamics.

Melati Elpina Siahaan; Jelita Saragih; Yohana Tiur Indah Malau

Birokrasi: JURNAL ILMU HUKUM DAN TATA NEGARA 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

The management of Indonesia's Border Crossing Posts (Pos Lintas Batas Negara/PLBN) in land border areas presents a critical normative gap between the country's international legal obligations and their actual implementation. This study departs from prior descriptive approaches by offering a critical normative-gap analysis that identifies specific disharmonies between bilateral agreements, international conventions, and national legislation governing PLBN operations. Employing a normative juridical method with statute, conceptual, and case approaches, this research examines three focal issues: (1) the normative gap between Indonesia's international legal commitments under instruments such as the United Nations Charter, Vienna Convention on Consular Relations 1963, Revised Kyoto Convention, International Health Regulations 2005, and the United Nations Convention against Transnational Organized Crime (UNTOC), and their domestic implementation; (2) the legal factors generating regulatory disharmony in PLBN governance, particularly the inconsistency between bilateral Border Crossing Agreements with Malaysia and Timor-Leste and national legislation; and (3) specific case-based evidence of implementation failures, including unauthorized border crossings at PLBN Motamasin and the pending boundary delimitation in the Noel Besi Citrana and Bidjael Sunan Oben segments with Timor-Leste. The findings reveal that regulatory disharmony, institutional fragmentation in the CIQS system, inadequate human resource capacity, and unresolved boundary disputes constitute structural legal deficits that undermine the effective governance of PLBN. This article recommends a comprehensive legal harmonization strategy, strengthened bilateral diplomatic engagement, and institutional reform grounded in international legal standards.  

Hans Yurian Effendy; Aprilita Rina Yanti; Intan Silviana Mustikawati

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

In response to the evolving landscape of public healthcare services, hospitals are expected not only to maintain operational efficiency but also to adapt to the shifting needs and expectations of patients as healthcare consumers. The presence of non-BPJS patients in regional public hospitals plays a strategic role not only contributing to revenue diversification but also reflecting service quality, institutional competitiveness, and shaping public perception. The declining trend in outpatient visits by general patients at RSUD Balaraja over the past three years highlights the need to understand the factors influencing consumer behavior in determining revisit intentions. This study examines the effect of co-creation and hospital image on the revisit intention of outpatient general patients at RSUD Balaraja, with patient experience as a mediating variable. The research employed a quantitative explanatory design involving 278 outpatient general patients selected through purposive sampling. Data were collected via structured questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that patient experience plays a significant mediating role in shaping revisit intention among general outpatients at RSUD Balaraja. These findings confirm that patient experience serves as a central factor in post-service evaluation processes, which ultimately drive patients’ intention to return. Therefore, hospitals need to enhance patient involvement in service processes (co-creation), improve public perception of institutional image (hospital image), and develop patient-centered service systems as a key strategy to increase revisit intention among general outpatients.

Binitie, Amaka Patience; Onyemenem, Sunny Innocent; Anujeonye, Nneamaka Christiana; Ojugo, Arnold Adimabua; Egbokhare, Francesca Avwuru +1 more

Journal of Computing Theories and Applications 2026 Universitas Dian Nuswantoro

This study presents a Graph-Augmented Isolation Forest (GAIF), an unsupervised anomaly-detection framework for analyzing mobile user behavior. The proposed framework represents users and behavioral attributes as a user–feature bipartite graph, enabling the capture of relational dependencies that are not explicitly modeled in conventional vector-based approaches. Low-dimensional user representations are learned through Node2Vec and Graph Sample and Aggregate (GraphSAGE), and the resulting embeddings are subsequently processed by an Isolation Forest to produce anomaly scores. Experiments are conducted on a Mobile Device Usage and User Behavior dataset comprising 700 user profiles derived from application-level behavioral indicators. The dataset is treated as a behavioral abstraction rather than as a malware classification benchmark. A consistent 80:20 stratified train–test split is employed, with all learning-capable operations restricted to the training data to mitigate information leakage. Detection performance is evaluated post hoc using precision, recall, F1-score, and area under the curve (AUC) metrics. Under the evaluated setting, GAIF achieves an F1-score of 0.94 and an AUC of 0.97, demonstrating improved anomaly detection effectiveness relative to representative unsupervised baseline methods. These results are obtained on a static, proxy dataset and should not be interpreted as evidence of real-time deployment capability. Model interpretability is supported through post-hoc Uniform Manifold Approximation and Projection (UMAP) visualizations of the learned embeddings, providing structural insights into anomalous user behavior. Overall, the findings indicate that integrating graph-based representation learning with isolation-based anomaly scoring constitutes a computationally efficient approach for unsupervised mobile user behavior anomaly detection within the scope of this study.

Honggowidagdo, Hermawan; William, Thomas; Henkie Ongowarsito

IT-Explore: Jurnal Penerapan Teknologi Informasi dan Komunikasi 2026 Fakultas Teknologi Informasi, Universitas Kristen Satya Wacana

The rapid growth of short-form social media platforms has increased the complexity of decision-making during the digital content planning stage. Content creators are required to evaluate the feasibility of content ideas and determine platform suitability prior to production, while most existing tools primarily focus on post-publication analytics. This study aims to design an Artificial Intelligence (AI)-enabled Decision Support System (DSS) to evaluate digital content ideas in the pre-production stage. Adopting a Design Science Research approach, the study develops a conceptual design artifact that integrates intrinsic content idea characteristics with cognitive and affective response modeling grounded in the Stimulus–Organism–Response (S-O-R) framework, alongside platform affordance mapping. The proposed artifact operationalizes a reflective evaluation mechanism that generates platform recommendation scores and idea enhancement suggestions without claiming deterministic or predictive performance modeling. Evaluation was conducted qualitatively through practitioner assessment to examine perceived usefulness, clarity of recommendations, and decision support contribution. The findings indicate that the developed artifact provides a structured reflective framework for early-stage content evaluation. Theoretically, this study extends the application of the S-O-R framework by operationalizing it as a design logic for a pre-production DSS artifact. Practically, the proposed system has the potential to support more systematic decision-making prior to content production.

Zul Khaidir Kadir

Konsensus : Jurnal Ilmu Pertahanan, Hukum dan Ilmu Komunikasi 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Honor killing cases often involve a distributed structure of perpetrators between decision-makers, providers of means, and implementers. This collective pattern raises the problem of role attribution in criminal law enforcement, which often shifts toward two problematic tendencies: centralizing responsibility on the executor or expanding criminal responsibility based on family ties. This article aims to formulate a tested role attribution model so that criminal responsibility does not stop at the direct perpetrator and does not develop into association-based punishment. This research uses a normative legal research method with a conceptual approach. Data collection methods were collected using literature studies, then analyzed qualitatively and presented descriptively. The research results formulate a role map of instigator, facilitator, and executor, operationalized through group role attribution based on two axes: causal contribution and normative contribution. The instigator is understood as the driver who shapes the will and locks the decision, the facilitator is understood as an assistant who deliberately provides the opportunity, means, or information. Meanwhile, the executor is someone who carries out the material act, although in terms of position, their actions are not automatically identical to the dominance of the decision. This division of roles is complemented by evidentiary indicators covering communication, financing, provision of facilities, field control, and post-incident intimidation, along with negative criteria to prevent inferences based on blood relations or passive presence. This model provides a more measurable standard of attribution for investigation, prosecution, and sentencing in collective honor killing cases.

Ardiyanto Wardhana

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

The implementation of public communication ethics codes in governmental policies encounters complex challenges in achieving optimal transparency, accountability, and responsiveness standards. This qualitative research employs library research methodology to analyze the effectiveness of public communication ethics code implementation mechanisms through normative examination of official government communication practices. Systematic content analysis of regulations, policies, and communication practice documentation reveals significant disparities between normative idealities and operational realities in field implementation. Findings indicate structural, cultural, and technological factors serve as primary determinants of implementation success. The digital era and post-truth phenomena present additional complexities in managing ethical public communication. Technological adaptation inadequacies, institutional coordination fragmentation, and organizational commitment variations influence the consistency of communication ethics standard application. A comprehensive evaluation model integrating input-process-output-outcome dimensions is essential for measuring implementation effectiveness. Recommendations encompass institutional capacity strengthening, adaptive regulatory framework reformulation, and development of communicative accountability systems responsive to contemporary dynamics. This research contributes to developing theoretical frameworks for public communication ethics code implementation within Indonesian governmental governance contexts.

Arnof Arlandy; Lintang Luqman; Feline Ananta; Faradila Izzaty Yuyen; Intan Mutiara Putri

Inovasi Kesehatan Global 2026 Lembaga Pengembangan Kinerja Dosen

Postoperative pain is a prevalent condition encountered by patients after surgical interventions and may negatively influence physical recovery as well as psychological well-being when inadequately managed. Conventional pain management strategies that primarily depend on pharmacological agents may lead to undesirable side effects, thereby emphasizing the importance of complementary non-pharmacological approaches. One intervention increasingly applied in nursing care is guided imagery. This review aimed to systematically evaluate the effectiveness of guided imagery in alleviating pain intensity among postoperative patients. A scoping review methodology was employed, with article identification guided by the PICO framework across national and international academic databases. Eligible studies included full-text research articles published within the past five years, written in either Indonesian or English, and specifically examining the use of guided imagery in postoperative settings. A total of ten studies met the inclusion criteria and were subjected to in-depth analysis. The results consistently demonstrated a significant reduction in pain intensity following the implementation of guided imagery across various surgical procedures, including cesarean delivery, appendectomy, fracture surgery, cholelithiasis, and abdominal operations. The intervention, delivered for 10–20 minutes per session, effectively reduced pain levels from moderate to severe to mild, with statistically significant outcomes (p < 0.05). Moreover, guided imagery was found to enhance patient relaxation, comfort, and psychological stability. These findings indicate that guided imagery represents a safe and effective non-pharmacological nursing intervention that can be integrated into evidence-based postoperative pain management.  

Alvi Setya Kurnia Dewi; Anita Qoiriah

Modem : Jurnal Informatika dan Sains Teknologi 2026 Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

Mathematics is a core subject that develops critical thinking skills; however, many third to fifth-grade elementary school students face difficulties with conventional teaching methods that tend to be uniform and less adaptive. This study aims to develop and implement a mobile-based educational game, "Ethno Run," which integrates the Bayesian Knowledge Tracing (BKT) algorithm to provide an adaptive learning experience. The method used is Research and Development (R&D) with the Multimedia Development Life Cycle (MDLC) framework. The system uses BKT to track students' mastery in real-time by analyzing their responses to pre-tests and exercises within the game, which then adjusts the difficulty level and focuses the post-test on areas identified as weak, such as arithmetic operations and geometry. The findings show that this adaptive approach significantly improves learning outcomes, with the average score increasing from 44.33 on the pre-test to 85.33 on the post-test among 30 students. This study concludes that the integration of Artificial Intelligence through BKT effectively personalizes learning, enhances student motivation, and provides data-driven insights for teachers regarding students' progress. The implication of this research is that adaptive game-based learning serves as a feasible interactive solution to bridge the gap in conventional basic mathematics education.

Ichfa Farida Ramadhani; Noor Endah Cahyawati

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

This study is motivated by the importance of financial and asset management strategies in supporting the operational effectiveness of the Regional Disaster Management Agency (BPBD) of Central Sulawesi, which plays a strategic role in disaster mitigation, preparedness, emergency response, and post-disaster recovery. The main problems addressed are how financial and asset management strategies are implemented, to what extent they affect operational effectiveness. The objectives of this research are to analyze the applied strategies, assess their influence on operational effectiveness, and identify challenges as well as relevant solutions.The literature review refers to public financial management theories, regional asset management, and previous studies highlighting the relationship between financial governance, accountability, and public sector performance. This study employs a quantitative approach with a descriptive design. Data were collected through literature study, observation, interviews, and questionnaires distributed to BPBD staff in finance and asset divisions. The analysis included validity and reliability tests, along with multiple linear regression to examine the effect of independent variables on operational effectiveness. The findings show that BPBD Central Sulawesi’s financial management strategy in 2024 achieved a realization rate of 89–100% in most programs, although imbalances were found in certain activities such as the disaster management system arrangement, which only reached 38%. In terms of asset management, fixed assets dominate with a book value of IDR 19.6 billion, with significant growth in equipment and machinery. Regression analysis results indicate an R² value of 0.817, meaning that 81.7% of operational effectiveness is influenced by financial and asset management strategies, while the remaining 18.3% is explained by other factors.The study concludes that financial and asset management strategies significantly affect BPBD’s operational effectiveness. Nevertheless, challenges such as limited human resources, inadequate information systems, and discrepancies in budget realization require solutions through capacity building, technology utilization, and improved planning mechanisms to optimize disaster management effectiveness.

Harry Setya Hadi; Nicodemus Rahanra

Intelligent Systems and Robotics 2026 Asosiasi Pengelola Jurnal Informatika dan Komputer Indonesia

Autonomous decision-making systems increasingly rely on complex artificial intelligence models to operate in dynamic and safety-critical environments. While these models provide strong predictive capabilities, their black-box nature limits transparency, trust, and accountability. This study proposes a structured research methodology for integrating Explainable Artificial Intelligence (XAI) into autonomous decision-making systems. The research adopts a conceptual–analytical approach to develop an explainability-oriented framework that embeds transparency across perception, decision-making, and action execution stages. The methodology includes literature-driven problem identification, conceptual framework construction, classification and mapping of XAI methods, and formulation of explainability evaluation criteria. The results demonstrate that effective explainability in autonomous systems requires a hybrid integration strategy, combining in-model transparency with post-hoc explanation mechanisms. A structured mapping of XAI techniques to autonomous system components and a conceptual decision-flow diagram are presented to illustrate explainability integration. The findings highlight that layered and context-aware explainability enhances system interpretability, supports human oversight, and improves safety relevance without compromising autonomous operation. This study contributes a reusable methodological foundation for the design and evaluation of explainable autonomous systems, offering practical guidance for future empirical validation and real-world deployment in safety-critical applications.

Arini Hidayati; Nanda Aqidah Putri; Della Indrian Maharani; Rafiyono Rafiyono

Jurnal Pengabdian dan Pembangunan Lokal 2026 Lembaga Pengembangan Kinerja Dosen

This article discusses community service aimed at improving students' mathematical understanding at MI Nurul Mun'im through learning assistance assisted by the Astromath game. The main problem faced is low student motivation and understanding in mathematics, caused by less engaging learning methods. The purpose of this activity is to provide a solution by using innovative educational technology, specifically the Astromath game, which is designed to develop students' mathematical abilities in an interactive and fun way. The method used in this community service is a direct mentoring approach that involves students in game-assisted learning sessions, with mentoring from lecturers and students. This activity was carried out over several meetings involving the direct use of the Astromath game in class. The results obtained showed an increase in student understanding of mathematics material, especially in terms of basic arithmetic operations, as well as a significant increase in learning motivation. This is indicated by an increase in the average pre-test score from 58.8 to 88.9 average post-test score. In addition, students were also more active and interested in participating in mathematics lessons after being involved in learning sessions using this game. The use of the Astromath game has proven effective in making mathematics learning more interesting and improving student learning outcomes at MI Nurul Mun'im.

Diana Arrofa Prayindria

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

The financial crisis experienced by PT Garuda Indonesia Tbk prompted the company to enter into a Debt Payment Suspension (PKPU) process as a legal measure to avoid bankruptcy and restructure its finances. The complexity of debt, liquidity pressures, and post-pandemic operational challenges have made PKPU a strategic instrument for obtaining debt payment deferrals and formulating a settlement plan that is acceptable to creditors. This study aims to analyze how the implementation of PKPU affects Garuda's rescue efforts from the threat of bankruptcy and assess the extent to which the debt restructuring resulting from PKPU in 2021–2023 effectively improves the company's financial condition. The method used is normative legal research with a legislative, conceptual, and case study approach to the homologation decision and Garuda Indonesia's official financial reports. The results of the study show that PKPU provides legal certainty for debtors and creditors through a collective postponement mechanism, and debt restructuring has been proven to significantly reduce the company's liabilities from around US$10.1 billion to around US$4.6 billion, while improving financial and operational stability in the short to medium term. In conclusion, PKPU serves as an effective corporate rescue instrument, while post-PKPU debt restructuring provides a strong foundation for Garuda Indonesia's financial recovery, although long-term sustainability still depends on the consistent implementation of the peace plan and the company's operational performance.

Oktaviano, Oktaviano; Eddy Ibrahim; Bochori, Bochori

Jurnal Riset Rumpun Ilmu Teknik 2026 Pusat riset dan Inovasi Nasional

Mining of rocks, particularly andesite, in East OKU Regency provides significant economic contributions but generates environmental impacts that require rehabilitation through reclamation and post-mining management. This study aims to evaluate the compliance level of Production Operation Mining Business License (IUP OP) holders with these obligations and to identify challenges in their implementation. A descriptive quantitative and qualitative approach was employed, with primary data collected through interviews and field observations related to reclamation and post-mining plans, as well as the placement of guarantees. Secondary data included IUP licensing documents, legislation, and guidance letters from the Energy and Mineral Resources Office of South Sumatra Province. Quantitative analysis categorized compliance levels, while qualitative analysis examined challenges and guidance strategies. The results indicate variations in IUP OP holders’ compliance; some have prepared documentation and placed guarantees, but delays and lack of continuity were observed. Major challenges include profit-oriented approaches, limited technical and environmental understanding, and limited permit duration. Guidance strategies, supervision, guarantee management, provision of technical experts, and community empowerment proved essential. These findings have implications for enhancing compliance, sustainable post-mining planning, and responsible mining practices.