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Analytics

Lintang Sayyidina; Anza Ronaza Bangun

Jurnal Hukum, Politik dan Humaniora 2025 Lembaga Pengembangan Kinerja Dosen

Oil and natural gas are vital resources for the state, and their management must be carried out carefully and transparently. However, the complexity of existing management is often exploited by irresponsible parties to commit corruption that harms state finances. This study aims to analyze how criminal law regulates the accountability of perpetrators in the oil management corruption case at Pertamina in 2025. The method used is normative juridical, by reviewing laws and regulations regarding corruption, state-owned enterprises (BUMN), and related legal literature. The results of the study indicate that criminal liability in this case is not only directed at individual officials, but also corporations or companies. This is because the element of mens rea (malicious intent) was found in the act. Therefore, law enforcement must focus more on recovering state losses and improving Pertamina's internal oversight system, rather than simply imprisoning the perpetrators.

Diyah Nur Muizzah; Luqman Effendi

Jurnal Ventilator: Jurnal riset ilmu kesehatan dan Keperawatan 2025 Stikes Kesdam IV/Diponegoro Semarang, Indonesia

Smoking behavior among adolescents is a serious and growing public health problem. Data from the 2023 Indonesian Health Survey (SKI) shows that 7.4% of adolescents aged 10–18 years smoke. This literature review aims to determine the determinants of smoking behavior among adolescents based on the Health Belief Model (HBM) theory, with a focus on components such as perceived vulnerability, perceived seriousness, perceived benefits, perceived barriers, cues to action, and self-efficacy. Using a literature review approach, this study identified and analyzed several academic references such as journals, books, encyclopedias, and others that discuss topics related to the determinants that influence smoking behavior among adolescents based on the Health Belief Model (HBM). The analysis conducted indicates that there is a relationship between perceived susceptibility, perceived severity, perceived benefits, perceived barriers, perceived self-efficacy, cues to action, and smoking behavior among adolescents. The conclusion of this study shows that in 9 studies that applied the Health Belief Model (HBM) theory in examining smoking behavior in adolescents, all major components of HBM were proven to have a significant relationship with this behavior. This study provides an important theoretical basis for the development of effective and sustainable health promotion programs in controlling smoking behavior among adolescents.

Muhammad Adithya Sasmitha; Luqman Effendi

Jurnal Ventilator: Jurnal riset ilmu kesehatan dan Keperawatan 2025 Stikes Kesdam IV/Diponegoro Semarang, Indonesia

Background: Sleep disorders in adolescents are a significant health problem, with a global prevalence reaching 57.8% and particularly high rates in several cities in Indonesia. Poor sleep quality negatively impacts physical health, such as the risk of cardiovascular disease and anemia, as well as mental and cognitive health. Sleep behavior is influenced by a dynamic interaction between personal and environmental factors, as explained in Social Cognitive Theory (SCT). Research Objective: To identify the determinants of sleep deprivation in adolescents, specifically individual and environmental factors, based on a Social Cognitive Theory (SCT) perspective through a literature review from 2019 to 2025. Method: This study utilized a literature review. To obtain research data, the authors searched for scientific articles through Google Scholar, PubMed, and ScienceDirect databases, then analyzed 10 articles that met the inclusion criteria, published between 2020 and 2025. Results: Factors significantly associated with adolescent sleep quality were identified, with individual factors being the most dominant determinant (found in 7 studies), including academic stress and smartphone addiction. Furthermore, a positive association was found with environmental factors (found in 4 studies), such as bright lighting, noise, and uncomfortable room temperature. Conclusion: Within the framework of Social Cognitive Theory, adolescent sleep quality is the result of a reciprocal interaction between personal factors (perceived stress and self-control over gadgets), the physical environment, and sleep behavior. Individual factors such as stress and nighttime gadget use reduce self-efficacy for regular sleep, which is exacerbated by an unfavorable environment.

Siti Naila Sya’bani; Luqman Effendi

Jurnal Ventilator: Jurnal riset ilmu kesehatan dan Keperawatan 2025 Stikes Kesdam IV/Diponegoro Semarang, Indonesia

Suicide among adolescents is a serious mental health problem; however, not all adolescents with suicidal ideation progress to suicide attempts. Understanding the psychological factors that influence the transition from intention to actual behavior is essential for effective prevention efforts. This study aims to examine the role of the Theory of Planned Behavior (TPB) in understanding the transition from suicidal intention to suicide attempt behavior, as well as protective behaviors such as mental health help-seeking among adolescents. This study employs a literature review method with a quantitative correlational approach based on the TPB framework, using secondary data from scientific articles published between 2021 and 2025 and obtained through Google Scholar and PubMed. The findings indicate that suicidal ideation is the strongest predictor of suicidal intention but does not always lead to suicide attempts. TPB constructs, particularly perceived behavioral control (PBC), play a crucial role in determining whether intention develops into risky behavior or is redirected toward protective behaviors. In addition, positive attitudes toward mental health services and supportive social norms were found to strengthen adolescents’ intentions to seek help. In conclusion, TPB is a relevant theoretical framework for explaining both risk pathways and prevention pathways of adolescent suicide and has the potential to serve as a foundation for developing more effective prevention interventions.

Nasihatul Khoiriyah; Widyarini Indriasti Wardani

Jurnal Akta Notaris 2025 Program Studi Kenotariatan Program Magister

Penelitian ini mengkaji implementasi Program Pendaftaran Tanah Sistematis Lengkap (PTSL) di Desa Reban, Kecamatan Reban, Kabupaten Batang, Jawa Tengah, dengan fokus pada aspek regulasi dan pembiayaan. Program yang bertujuan memberikan kepastian hukum atas hak tanah masyarakat ini menghadapi berbagai tantangan seperti keterbatasan anggaran desa dan ketidaksesuaian biaya dalam SKB 3 Menteri Nomor 34 Tahun 2017 dengan kondisi ekonomi terkini. Penelitian ini menggunakan pendekatan yuridis empiris dan metode deskriptif analitis, penelitian ini mengumpulkan data melalui wawancara dan studi kepustakaan. Landasan teori mencakup efektivitas hukum, sistem hukum, hukum responsif, dan kepastian hukum, yang memberikan kerangka analisis dalam konteks pertanahan Indonesia. Hasil penelitian menunjukkan bahwa pelaksanaan PTSL di Desa Reban telah sesuai dengan Pasal 19 UU No. 5/1960 dan Peraturan Menteri ATR/BPN No. 6/2018. Program ini mencapai keberhasilan signifikan dengan 349 sertifikat yang berhasil diterbitkan dari 448 bidang tanah yang didaftarkan. Pelaksanaan melibatkan tahapan sistematis mulai dari sosialisasi hingga penerbitan sertifikat, dengan koordinasi yang baik antara pemerintah, BPN, dan masyarakat. Kendala utama yang ditemukan adalah ketidaksesuaian biaya dalam SKB 3 Menteri yang menetapkan Rp150.000 per bidang tanah, yang tidak mencukupi biaya operasional akibat inflasi. Hal ini mendorong panitia PTSL di beberapa daerah mengambil inisiatif menetapkan biaya yang lebih tinggi melalui musyawarah.

Yuliana; Budi Prasetyo

Jurnal Akta Notaris 2025 Program Studi Kenotariatan Program Magister

Perkawinan campuran adalah pernikahan yang terjadi antara dua individu dengan kewarganegaraan yang berbeda. Dalam konteks hukum di Indonesia, perkawinan campuran diatur dalam Pasal 57 Undang-Undang Nomor 1 Tahun 1974 tentang Perkawinan, yang menyatakan bahwa perkawinan antara warga negara Indonesia (WNI) dan warga negara asing (WNA) harus memenuhi ketentuan hukum masing-masing negara. Penelitian ini menganalisis perlindungan hukum bagi warga negara asing (WNA) dalam perkawinan campuran, dengan fokus pada Putusan Pengadilan Negeri Jakarta Selatan Nomor 526/PDT.G/2012/PN.Jkt.Sel. Penelitian ini dilatarbelakangi oleh meningkatnya kasus perkawinan campuran yang menimbulkan berbagai permasalahan hukum, terutama terkait hak-hak WNA. Rumusan masalah yang dikaji adalah 1) Bagaimana Aturan Hukum Perjanjian Perkawinan terhadap Perkawinan Campuran di Indonesia. 2) Bagaimana Perlindungan Hukum Bagi Warga Negara Asing Dalam Perkawinan Campuran pada Putusan Pengadilan Nomor 526/PDT/G/2012/PN.Jkt Sel, 3) Bagaimana Implikasi dari Putusan Tersebut dalam Praktik Pembuatan Perjanjian Perkawinan dengan Warga Negara Asing. Metode Penelitian yang digunakan adalah yuridis normatif, Spesifikasi penelitian yang digunakan adalah deskriptif analitis. Data yang dikumpulkan berupa data Sekunder dan metode analisis data menggunakan analisis kualitatif.

Annisa Mardiah; Fadhil Abu Jihad

Prosiding Seminar Nasional Ilmu Pendidikan 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

In the book Bina Belajar Al-Qur'an dan Hadith for grade V MI published by Erlangga Publisher in accordance with the madrasah curriculum (KMA) No. 183 of 2019, this book is analyzed by researchers in meeting the needs of 21st century learning, especially in developing critical thinking skills, creativity, communication, and collaboration. This study aims to analyze the feasibility of textbooks based on four aspects of the National Education Standards Agency (BSNP) standards, namely the feasibility of content, feasibility of presentation, language and graphics. This study uses a literature study approach (library study) which is used to collect various data sources from the book Bina Belajar Al-Qur'an dan Hadith, journals and others. The results of the study show that this book is in the very feasible category, with the suitability of the material to KMA No. 183 of 2019, the use of communicative language, and consistent graphic displays. However, deficiencies were found in the presentation aspect, such as the absence of concept maps, learning objectives, and the lack of contextual illustrations. Overall, this book remains relevant and can support the learning of the Qur'an and Hadith in MI.

Ibagas Riskyanto Pamungkas; Intan Lailatul Nikmas; Mohammad Noval Baghaskara

Jurnal Cakrawala Pendidikan dan Biologi 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

The increasing integration of digital technology into the daily lives of Generation Alpha has contributed to reduced physical activity, highlighting the need to understand the factors shaping children’s movement behaviors. This study employed a quantitative correlational approach to examine the relationship between parental educational background and the physical activity levels of students aged 13–15 at SMP 1 Waru Sidoarjo. Data were collected through a parental education questionnaire and the PAQ-C instrument, which assesses children’s physical activity over the past seven days. A total of 45 respondents participated, and the data were analyzed using Pearson or Spearman correlation tests, depending on distribution. The findings revealed a positive and statistically significant—though weak—association between parental education and children’s physical activity levels. Parents with higher education tend to promote more active lifestyles by regulating screen time, providing access to sports facilities, and modeling healthy behaviors. These results underscore the essential role of families in developing healthy routines among Generation Alpha and the need for educational initiatives to enhance parental awareness of physical activity in an increasingly digital environment.

Subhan, Ahmad; Bambang Agus Herlambang; Ahmad Khoirul Anam

Router : Jurnal Teknik Informatika dan Terapan 2025 Asosiasi Profesi Telekomunikasi dan Informatika Indonesia

Flooding is one of the most recurrent natural disasters in Central Java Province, particularly during the rainy season. Diverse geographical characteristics, high rainfall intensity, and rapid urban development contribute to the region’s high vulnerability to flood hazards. According to the Central Java Statistics Agency, a total of 414 flood events and 407,784 affected victims were recorded between 2019 and 2021. This study aims to develop a web-based Geographic Information System (GIS) capable of mapping the spatial distribution and impact levels of floods across Central Java. The methodology includes collecting flood event data from the Central Java Statistics Agency, processing spatial data such as administrative boundary shapefiles, performing attribute integration between spatial and non-spatial datasets, and creating thematic maps using QGIS. The visualization outputs were exported into an interactive web format using the qgis2web plugin and subsequently integrated into a website developed with HTML, CSS, and JavaScript. The results show that the GIS system successfully visualizes flood-prone areas, identifies regions with high flood intensity, and enables users to explore detailed information through interactive digital maps. Additional website features—such as historical flood data, statistical summaries, and descriptive impact indicators—enhance the system's usefulness for disaster analysis. This study demonstrates the crucial role of GIS in supporting disaster mitigation, spatial planning, and policy evaluation related to flood management. Future research is recommended to incorporate more recent datasets and additional non-spatial variables such as rainfall intensity and floodwater depth to improve the system’s analytical accuracy and comprehensiveness.

Nabil Ulil Albab; Ahmad Nafhani

Router : Jurnal Teknik Informatika dan Terapan 2025 Asosiasi Profesi Telekomunikasi dan Informatika Indonesia

Per capita expenditure is an important indicator of household welfare because it reflects the economic capacity and consumption patterns of the community, as explained in Engel's Law. In regions with diverse geographical characteristics such as Papua Province, spatial analysis is needed to understand the variations in expenditure between districts/cities and the differences between urban and rural areas. This study aims to analyze the spatial distribution of per capita expenditure percentages for food and non-food items in nine districts/cities in Papua Province during the 2022–2024 period. The research data was sourced from the National Socioeconomic Survey (Susenas). The methods used included quantile-based choropleth mapping using QGIS, attribute data merging through table joins, and Pearson's correlation test to evaluate the consistency of spending patterns between years. The analysis results show that food and non-food spending patterns were relatively stable during the observation period with high correlation values (r = 0,85–0,93), although spatial variations between regions were still apparent. Mamberamo Raya Regency consistently had the highest proportion of food spending (>68%), while Jayapura City showed the lowest proportion. These findings indicate spatial disparities related to urbanization levels and economic access. Spatial visualization proved effective in revealing regional disparity patterns that were not fully apparent through conventional statistical tables and has the potential to support the formulation of more evidence-based regional development policies.  

Muhammad Najiy Yullah

Router : Jurnal Teknik Informatika dan Terapan 2025 Asosiasi Profesi Telekomunikasi dan Informatika Indonesia

Tuberculosis (TB) is one of the infectious diseases that remains a public health problem in Indonesia, including in West Java Province, which has a large population and high mobility. This condition has the potential to increase the risk of transmission and cause variations in the distribution of cases between districts and cities. This study aims to map the distribution of TB cases across all districts and cities in West Java Province from 2022 to 2024 using a spatial analysis approach. This analysis was conducted to describe the geographical distribution of cases, identify patterns of spread, and determine areas with relatively high or low case rates. TB data was obtained from routine recording and reporting by health facilities in West Java, then integrated with population and administrative boundary data. The results of the analysis provide information on case distribution patterns between regions and trends in case changes from year to year. The findings of this study are expected to serve as a basis for local governments in formulating more targeted TB prevention and control strategies, through a focus on interventions in areas with a high case burden, as well as optimizing sustainable public health programs in West Java Province.  

Eviona Elshadai Margareth Hutapea; Trissa Lihayati Nur Laila

Parlementer : Jurnal Studi Hukum dan Administrasi Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Physical violence against journalists remains a serious threat that hinders the functioning of democracy in Indonesia. Law Number 40 of 1999 concerning the Press explicitly guarantees legal protection for journalists through Articles 8 and 9, which emphasize freedom from censorship and the right to seek and disseminate information. However, criminal law enforcement against perpetrators of physical violence has not been optimal, leading to a culture of impunity. This study uses a normative juridical approach by analyzing the Press Law regulations, the provisions of the Criminal Code on assault (Articles 351-355), as well as the theoretical basis of Satjipto Rahardjo's preventive-repressive legal protection and Moeljatno's law enforcement principles. The results of the study indicate a significant gap between strong legal norms and weak enforcement practices,  characterized by the dominance of mediation by the Press Council and a culture of impunity for perpetrators, often involving state apparatus. According to AJI reports from 2020-2025, there have been 84 to 89 cases annually, with only 15-20% processed criminally. The main obstacles include a lack of coordination between institutions, minimal awareness of law enforcement officials, victims' reluctance to report due to social pressure and fear of reprisals, and institutional solidarity among perpetrators. This impunity not only traumatizes journalists but also induces self-censorship, reduces investigative journalism quality, and weakens democratic checks and balances. Recommendations include revising the Press Law for stricter sanctions, enhancing law enforcement training, and establishing independent investigation teams under Komnas HAM to combat impunity effectively. 

Achmad Rizky Airlangga; Faiq Muhammad Zufar; Syahputra Aditya Kusrin Surbakti

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

The authority of the Religious Courts in Indonesia has undergone substantial transformation since the enactment of the 1974 Marriage Law, which serves as a foundational milestone in harmonizing the national legal system on family matters. Prior to this legislation, the jurisdiction of the Religious Courts was limited and influenced by legal dualism among customary law, Islamic law, and Western civil law inherited from the colonial period. This article examines how the Marriage Law initiated a shift in the structure and legitimacy of the Religious Courts and how their jurisdictional expansion reached a more comprehensive form through Law No. 7 of 1989 on Religious Courts and its subsequent amendments under Law No. 3 of 2006 and Law No. 50 of 2009. Using a normative juridical approach, this study analyzes statutory regulations, academic literature, and Islamic legal doctrines. The findings show that the Marriage Law provided the initial legal foundation for strengthening the Religious Courts' authority in handling family disputes, which was later expanded significantly to include inheritance, wills, grants, endowments (wakaf), alms (zakat), charitable donations (infaq and sadaqah), and Islamic economic matters during the legal reform era. This transformation not only reinforced the institutional structure of the Religious Courts but also improved access to justice for Muslim communities and supported the integration of Islamic law into Indonesia’s national legal framework. Therefore, the development of the Religious Courts’ authority after the Marriage Law reflects the dynamic modernization of the legal system and the harmonization between religious values and the rule of law in Indonesia.

Cecep Bihar Aftarudin; Arihta Esther Tarigan; Elianta Ginting

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

An employment relationship is a relationship between a worker and an employer or entrepreneur involving work, wages, and orders. One outcome of this employment relationship is termination of employment. To create a just and prosperous society based on Pancasila and the 1945 Constitution, the government has enacted laws concerning termination of employment, such as Law No. 13 of 2003 concerning Manpower, Law No. 11 of 2020 concerning Job Creation, and Government Regulation No. 35 of 2021 concerning Fixed-Term Employment Agreements, Outsourcing, Working and Rest Hours, and Termination of Employment. This research uses a normative legal method, namely examining the law as it exists or should exist, or the law in books. The research was conducted by analyzing applicable laws and regulations, using library materials or secondary data covering primary, secondary, and tertiary law. Termination of employment is the right of both parties, namely workers and employers. Both parties can terminate the employment relationship according to their respective situations or conditions. This issue often generates debate because each party has different perspectives and arguments regarding termination of employment. As a result, the amount of compensation workers receive in practice also varies. Comparing Law No. 13 of 2003, Law No. 11 of 2020, and Government Regulation No. 35 of 2021 concerning termination of employment, it is clear that the Employee Rights Act No. 13 of 2003 provides more compensation than the Job Creation Law. Therefore, in practice, many companies, including PT Kuoni Indonesia, seek ways to reduce their compensation obligations under the pretext of negotiating with employees.

Cininta Nareswari Pratiwi; Dalizanolo Hulu

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

The increasing intensity of business competition requires companies to maintain strong financial conditions to avoid financial distress that may disrupt business continuity. This study aims to assess the financial stability and predict the potential bankruptcy of PT Sido Muncul Tbk for the 2022–2024 period using the Altman Z-Score model. A descriptive quantitative approach was applied, utilizing secondary data obtained from annual reports published by the Indonesia Stock Exchange and the company’s official website. Five key ratios in the Altman model were used as indicators to evaluate the company’s financial position and resilience. The results show Z-Score values of 4.74 in 2022, decreasing slightly to 4.66 in 2023, and rising again to 4.79 in 2024. These scores are significantly above the safe threshold of 2.675, indicating that the company is in a healthy financial state with a very low risk of bankruptcy. Overall, PT Sido Muncul Tbk demonstrates stable financial performance, supported by a strong capital structure and consistent operational results. The Altman Z-Score model also proves to be an effective early-warning tool for identifying potential financial problems.

Fitri Noerhidayanti; Fatmy Yaumil Akhir Jafar; Fitriyana Fitriyana

Jurnal Kajian Ilmu Sosial, Politik dan Hukum 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study examines the implementation of the Minister of Marine Affairs and Fisheries Regulation Number 7 of 2024 concerning the Management of Lobster, Crab, and Blue Swimming Crab in East Kalimantan. As a strategic policy, the regulation aims to ensure sustainable fisheries management through provisions on minimum catch sizes, restocking mechanisms, traceability systems, and law enforcement against illegal fishing and trade. Using an empirical juridical approach, this research collected primary data through questionnaires distributed to fisheries officers, coastal communities, fishers, and aquaculture business actors in East Kalimantan. The results show that the implementation of Regulation No. 7/2024 is generally categorized as moderately effective, with an average Likert score indicating limited but positive compliance. Respondents acknowledged the importance of sustainability principles embedded in the regulation; however, significant challenges persist, including insufficient formal socialization, weak field monitoring, lack of supporting facilities, and inconsistent coordination among implementing agencies (BARANTIN, PSDKP, and local fisheries officers). Qualitative responses highlight that many stakeholders still lack understanding of technical provisions such as minimum size requirements and restocking obligations. The study concludes that while the regulatory framework is normatively comprehensive and aligned with sustainable fisheries principles, its practical effectiveness remains constrained by institutional and socio-cultural factors. Strengthening community engagement, increasing inter-agency coordination, and enhancing enforcement capacity are crucial to optimizing the policy’s impact on the sustainable management of lobster, crab, and blue swimming crab resources in East Kalimantan.

Yosinta Ayu Carlinda Devi; Sri Mulyani; Aniek Tyaswati Wiji Lestari

Jurnal Akta Notaris 2025 Program Studi Kenotariatan Program Magister

Penelitian ini dilatarbelakangi oleh kedudukan akta notaris sebagai instrumen hukum yang memiliki kekuatan pembuktian otentik, namun efektivitasnya dalam sengketa merek masih diperdebatkan. Rumusan masalah penelitian ini meliputi: (1) bagaimana kedudukan hukum akta notaris dalam perkara sengketa hak atas merek POLO di Indonesia? (2) apa implikasi yuridis dari penggunaan akta notaris terhadap perlindungan hukum pemilik merek dalam sengketa tersebut? Metode yang digunakan adalah penelitian hukum normatif dengan pendekatan perundang-undangan, konseptual, dan kasus, didukung data primer melalui wawancara dengan praktisi. Bahan hukum primer berupa UU Jabatan Notaris, UU Nomor 20 Tahun 2016 tentang Merek dan Indikasi Geografis, serta Putusan Mahkamah Agung Nomor 614 K/Pdt.Sus-HKI/2023 dianalisis secara kualitatif. Hasil penelitian menunjukkan bahwa akta notaris memiliki kedudukan kuat sebagai alat bukti otentik dalam perjanjian lisensi maupun pengalihan merek. Namun, dalam kasus POLO, Mahkamah Agung lebih mengutamakan prinsip penggunaan pertama (first use) dibanding sekadar keberadaan akta notaris, sehingga akta tersebut tidak menjadi penentu utama. Kesimpulannya, meskipun akta notaris memberikan kepastian hukum dan perlindungan preventif, efektivitasnya tetap bergantung pada kesesuaian dengan fakta penggunaan merek. Saran penelitian adalah perlunya penguatan regulasi mengenai keharusan pencatatan akta pengalihan atau lisensi merek di DJKI, serta peningkatan peran notaris dalam memastikan substansi akta sesuai fakta hukum agar dapat mendukung perlindungan hukum yang lebih optimal.

Flaviana Lidia Yuyun; Rex Tiran; Ambrosius Dedi A. Sinu

Jurnal Kajian Ilmu Sosial, Politik dan Hukum 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study is titled Analysis of the Incumbent's Defeat in the 2024 Regional Head Election in East Flores Regency (A Study of Antonius Hubertus Gege Hadjon's Defeat in East Adonara District), with the aim of analyzing the factors that led to the defeat of incumbent Antonius Hubertus Gege Hadjon in the 2024 Pilkada. This study uses Pierre Bourdieu’s political modality theory, including political, social, economic, and cultural capital. A qualitative approach with a descriptive method is employed, and data is collected through interviews with subjects consisting of the incumbent candidate, a religious leader, a youth leader, a community leader, two party representatives, and the success team. The study focuses on the support base in East Adonara District. The results of the study indicate that the incumbent's defeat was caused by the weakening of political capital, especially due to the vacancy in the regent’s position for two and a half years, which strengthened the opponent's position. This caused stagnation in public services and a decrease in the intensity of local government communication. In addition to these structural factors, weak internal party consolidation and public sentiment about uneven development also contributed to the defeat, indicating the incumbent's failure to manage his political capital amidst the dynamics of governance.

Lili Andriani; Nova Hari Santhi

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

Local government accounting policies provide the foundation for financial reporting. The Budget Realization Report (LRA) compares budgeted and actual figures, with the resulting balance recorded as the Sisa Lebih Pembiayaan Anggaran (SILPA, excess financing surplus). This study in East Lombok Regency aims to quantify the SILPA in the 2024 APBD and to analyze the financial accounting policies used in its determination. A descriptive approach combining qualitative and quantitative methods was applied. Data were collected via structured interviews with local finance officials, observations, and document analysis of APBD financial reports. Qualitative data were reduced and presented to describe policy factors, while quantitative analysis computed the SILPA value. Results show the 2024 LRA recorded a SILPA of IDR 6,414,658,153.17, indicating unused budget funds. These funds will finance the 2025 budget deficit for investment and equity in regional companies. The accounting policy for SILPA determination considered key principles such as prudence, substance over form, and materiality, in accordance with government accounting standards (e.g. applying the conservatism principle to avoid recognizing uncertain revenues). This analysis highlights how regional financial policies influence the management of budget surpluses.

Tesa Br Simbolon; Nadia Mayluna; Asy Syifa Aisyah Huril Ain Wibowo; Mohamad Narandika; Septi Yulia Ratih +4 more

Jurnal Publikasi Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The rapid advancement of information technology has encouraged business actors to adopt digital transformation; this situation is also experienced by Pabrik Tahu Macanan, a small scale tofu factory in Magelang that still relies on manual systems in operation. This  study aims to analyze the implementation of management information systems in supporting digital transformation and risk management at Pabrik Tahu Macanan; a descriptive qualitative approach was applied, using interviews, observations, and documentation as date collection methods. The findings reveal that digital information systems have the potential to improve efficiency, recording accuracy, and internal control; however, their implementation remains limited due to human resource constraints and low adaptability to new technologies. The research also found that simple risk management practices such as regular machine maintenance and manual bookkeeping remain effective in maintaining business stability. The implication of this study indicates that a gradual implementation of digital based information systems, supported by training and supervision, can serve as a strategic step to enhance competitiveness, operational efficiency, and sustainability for traditional SMEs like Pabrik Tahu Macanan.