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Flexing di Media Sosial: Antara Gaya Hidup dan Tekanan Sosial pada Mahasiswa Sosiologi Universitas Sriwijaya
RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan
Vol 4
, No 3
(2026)
The development of digital technology has significantly changed the way students interact and present themselves in social life, especially through social media such as Instagram, TikTok, and Twitter. One of the emerging social phenomena is flexing, which refers to the behavior of showing off lifestyle, achievements, or ownership to gain attention and social recognition. This study aims to analyze how Sociology students of Sriwijaya University interpret flexing on social media and whether flexin...
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Peran QRIS dalam Digitalisasi Sistem Pembayaran UMKM: Analisis Manfaat dan Hambatan
Atanasius Basilika Chrisna Dellon
; Aisyah Lovayudina Retang
; Anna Triwijayati
; Catharina Aprilia Hellyani
Jurnal Manajemen Bisnis Era Digital
Vol 3
, No 2
(2026)
This study examines the role of QRIS as a non-cash payment system in supporting the digitalization of micro, small, and medium enterprises (MSMEs) in Indonesia. The rapid growth of digital transactions has encouraged MSMEs to adopt more efficient, practical, and secure payment systems. This study aims to integrate the benefits and barriers of QRIS, map its position in the MSME digitalization process, and develop a conceptual framework for future research. A descriptive qualitative approach with...
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Edukasi Hukum Penggunaan AI bagi Siswa SMK N 1 Kaligondang: Mensinergikan Kreativitas dan Integritas Akademik
ARDHI : Jurnal Pengabdian Dalam Negri
Vol 4
, No 2
(2026)
The use of AI in today’s era has significantly expanded across various sectors of life, including the education sector. The use of AI in education is quite helpful in improving the quality of learning by providing innovative teaching materials, real-time feedback, and fostering student creativity; however, in practice, there are numerous instances of misuse of AI, such as for criminal activities. Such practices are clearly counterproductive to the learning process and threaten the quality of the...
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Knowledge as a Way Home: Philosophy of Unity of Sciences in Responding the Crisis of Meaning in Modern Education
Karakter : Jurnal Riset Ilmu Pendidikan Islam
Vol 3
, No 2
(2026)
Knowledge should not only make human beings intellectually capable, but also guide them to understand the meaning and direction of life. However, in modern education, knowledge is often reduced to an instrument for obtaining grades, degrees, employment, and material success. This condition indicates a crisis of meaning in education, where knowledge grows rapidly but is not always followed by moral awareness and spiritual maturity. This article examines the Philosophy of Unity of Sciences as an a...
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Analisis Manajemen Waktu Mahasiswa terhadap Produktivitas Akademik pada Mahasiswa Pendidikan Ekonomi Universitas Jambi
Jurnal Ekonomi dan Pembangunan Indonesia
Vol 4
, No 2
(2026)
This study aims to analyze student time management and its relationship to academic productivity among students in the Economics Education Study Program, Jambi University, class of 2023. This study used a qualitative approach with data collection techniques through in-depth interviews with a number of students selected purposively. The results showed that most students were unable to manage their time optimally, as reflected in the habit of procrastinating on assignments, a lack of structured pl...
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Pengaruh Solvabilitas, Profitabilitas, Likuiditas, dan Biaya Operasional terhadap Book Tax Differences: Pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2022-2024
Akuntansi dan Ekonomi Pajak: Perspektif Global
Vol 3
, No 2
(2026)
This study examines how solvency, profitability, liquidity, and operating costs are affected by book-tax differences (BTD) among property and real estate companies listed on the Indonesia Stock Exchange from 2022 to 2024. One key indicator of financial reporting transparency is BTD, which reflects the difference between accounting and taxable income. This is particularly relevant for the property sector, which contributes Rp185 trillion to national tax revenue. The results of the study, conducte...
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Literasi Zakat, Infaq, dan Sedekah melalui Pendekatan Akuntansi pada Masyarakat Bentiring Permai Bengkulu
Jurnal Pengabdian dan Keberlanjutan Masyarakat
Vol 3
, No 2
(2026)
This community service activity aims to improve literacy on zakat, infaq, and almsgiving through an accounting approach among the community of Bentiring Permai, Bengkulu City. The main problem faced by the community is the lack of understanding regarding zakat calculation and the absence of systematic financial recording in managing religious social funds. The method used is an educational and participatory approach through interactive lectures, zakat calculation practices, and simple financial...
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Analisis Fragmentasi Hasil Peledakan Terhadap Pembongkaran Overburden Pada PIT 4 Middle di PT. Victor Dua Tiga Mega, Kalimantan Tengah
Globe: Publikasi Ilmu Teknik, Teknologi Kebumian, Ilmu Perkapalan
Vol 4
, No 2
(2026)
Blasting is a critical method for overburden removal in open-pit coal mines, where fragmentation quality directly impacts loading efficiency and operational costs. This study aims to analyze the actual fragmentation resulting from overburden blasting at Pit 4 Middle of PT. Victor Dua Tiga Mega, Central Kalimantan, to predict fragmentation using the Kuz-Ram model, and to evaluate the conformity of both results against the company standard (boulder size ≤144.6 cm or ≥50 cm for analysis). The resea...
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Peran Otomasi Pajak Berbasis API dalam Meningkatkan Kepatuhan UMKM: Studi Literatur
Made Riska Putri Astiyanti
; Luh Putu Meri Saptiani
; Dwi Suci Jayanti Nirmala
; I Wayan Agus Parta Wijaya
Akuntansi dan Ekonomi Pajak: Perspektif Global
Vol 3
, No 2
(2026)
The rapid evolution of digital technologies has fundamentally reshaped tax administration systems, particularly for Micro, Small, and Medium Enterprises (MSMEs), which constitute a critical driver of economic development yet continue to demonstrate suboptimal levels of tax compliance. This study aims to critically examine the role of Application Programming Interface (API)-based tax automation in enhancing MSME tax compliance through a systematic narrative literature review approach. Employing a...
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Hak Privasi Pasien HIV dan Kewajiban Negara: Analisis Yuridis Perlindungan Data Kesehatan Sensitif
Wijaya, Hanna
; S, Michelle Angelika
; Gosal, Darren
; Afladhanti, Putri Mahirah
; Kartika, Ronald Winardi
; Sylvana, Yana
; Yohanes Firmansyah
Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora
Vol 5
, No 3
(2026)
The right to privacy and the right to health are fundamental human rights that are closely interconnected. The protection of privacy for patients with Human Immunodeficiency Virus (HIV) constitutes a critical issue, given that HIV status is classified as highly sensitive health data and is particularly vulnerable to stigma and discrimination. In Indonesia, the legal framework governing the protection of HIV patients’ health data has been normatively strengthened through the Personal Data Protect...
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