SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan

THE EFFECT OF BUSINESS CAPITAL, WORKING HOURS, AND LENGTH OF BUSINESS ON THE INCOME OF STREET VENDORS IN THE GOR H. AGUS SALIM AREA, PADANG CITY

Feny Dharmawan — 2025-05-27

This study aims to determine the effect of business capital, working hours, and length of business on the income of street vendors in the Gor H. Agus Salim Area, Padang City. This research is descriptive associative research. The population is all street vendors in the Gor H. Agus Salim Area, Padang City as of August 2024, totaling 2,305 street vendors who are permanent traders, with a sample size of 96 street vendors. The sampling technique used purposive sampling. The collection technique used a questionnaire technique. Data analysis used multiple linear regression analysis. The results of this study indicate business capital has a significant effect on the income of street vendors, so that hypothesis 1 is accepted. Working hours has a significant effect on the income of street vendors, so that hypothesis 2 is accepted. length of business does not have a significant effect on the income of street vendors, so hypothesis 3 is rejected. Business capital, working hours and length of business simultaneously has a significant effect on the income of street vendors, so that hypothesis 4 is accepted.

PENGARUH MARKETING MIX (7P) TERHADAP LOYALITAS PASIEN DI RUMAH SAKIT: TINJAUAN SISTEMATIS TERHADAP STUDI DI INDONESIA

Hermanto Hermanto — 2025-05-27

Increasing competition in the industrial sector makes consumer loyalty an important focus in marketing strategies, including in the health sector. In health services such as in hospitals, patient loyalty is considered to be an indicator of success. Identifying the marketing mix that influences patient loyalty is a hospital strategy to maximize the quality of service to patients. This systematic review study aims to provide an overview of the influence of the marketing mix (7p) on patient loyalty in Indonesian hospitals. This study was conducted following the PRISMA guidelines. Literature research was conducted systematically through Scopus, PubMed, Epistemonikos, and Google Scholar databases. Of the 126 studies, 10 studies were included that assessed the influence of the marketing mix (7p) on patient loyalty. Each study was assessed for eligibility using the Newcastle-Ottawa Scale (NOS) adopted for cross-sectional. Of the 10 studies included, all were set in hospitals in Indonesia with publication years ranging from 2020-2025. This systematic review shows the influence of marketing mix on patient loyalty in hospitals through seven components, namely price, place, promotion, product, people, promotion, and physical evidence. The influential components of the marketing mix can vary between hospitals. Each element of the marketing mix has a different influence on patient loyalty in each hospital. Therefore, hospitals need to develop strategies to strengthen each element that is not yet optimal to increase patient loyalty.

ANALISIS KINERJA PERUSAHAAN PERUMDA AIR MINUM AKE GAALE KOTA TERNATE DENGAN PENDEKATAN BALANCE SCORECARD

Noer M. Daffa Imansyah — 2025-05-27

The formulation of the problem is how to assess the performance of Perumda Air Minum Ake Gaale Kota Ternate using the balance scorecard (BSC) method. The purpose of the study was to determine the performance of Perumda Air Minum Ake Gaale Kota Ternate using a balance scorecard. This research method uses a quantitative descriptive method. The population in this study were all employees and customers of Perumda Ake Gaale Kota Ternate. The sample was 100 customers and 68 employees. The data collection technique used secondary data and primary data, namely questionnaires. The measurement of the questionnaire used a Likert scale. The data analysis method used in this study was quantitative analysis with a balanced scorecard approach. The results of the study showed that the Balanced Scorecard Assessment Results showed that the company's performance was considered "Less Healthy" with a measurement ratio of 28.57% based on 4 aspects of performance improvement from 14 performance assessment categories.

PENGARUH MODEL PEMBELAJARAN KOOPERATIF TIPE THINK PAIR SHARE TERHADAP PENINGKATAN COLLABORATION SKILL DAN HASIL BELAJAR SISWA KELAS X E1 DAN X E4 EKONOMI DI SMA NEGERI 3 BUKITTINGGI

Sartika Angraini — 2025-05-28

This study aims to determine the effect of the Think Pair Share (TPS) cooperative learning model on students' learning outcomes in Economics. The TPS model is believed to improve learning outcomes through paired activities and idea sharing that encourage active student engagement. The problem underlying this research is the low level of students’ collaboration skills and learning outcomes in Economics, as indicated by a lack of active participation and limited understanding of the subject matter. The learning approach, which is still dominated by lecture-based methods, tends to make students passive and less involved in the learning process. Through the implementation of the TPS model, it is expected that students will be more actively engaged in discussions, problem-solving, and decision-making, which in turn can enhance their learning outcomes. This research was conducted at SMA Negeri 3 Bukittinggi, with class X E1 as the control group and class X E4 as the experimental group. The study employed a quantitative approach using a quasi-experimental design with a Pretest-Posttest Control Group Design. The sample was selected using purposive sampling. The research instruments consisted of an observation sheet to assess collaboration skills and a learning outcome test. The hypothesis was tested using an independent sample t-test. The results showed that the implementation of the Think Pair Share (TPS) model significantly increased students’ learning motivation and outcomes compared to conventional learning methods. This was evidenced by improvements in both collaboration skills and learning outcomes after applying the TPS model. It can be concluded that the Think Pair Share (TPS) learning model effectively enhances students’ motivation and academic performance.

EFEKTIVITAS PERENCANAAN PAJAK AKHIR TAHUN DALAM MENGURANGI RISIKO PEMERIKSAAN PAJAK

Hendrico Hendrico — 2025-05-28

This study aims to examine the effectiveness of year-end tax planning in reducing the risk of tax audits. Strategically and legally implemented tax planning at the end of the fiscal year is believed to be an effective tool to minimize potential corrections and findings by tax authorities. This research employs a qualitative approach using a library research method. The data used are secondary sources obtained from scientific journals, books, articles, and official documents related to tax planning and tax audits. The data were analyzed descriptively, emphasizing interpretation and synthesis of previous research findings. The results indicate that year-end tax planning, when conducted in compliance with applicable tax regulations, can provide significant benefits for taxpayers—both in terms of tax burden efficiency and audit risk mitigation. Such planning includes strategies like income equalization, optimal utilization of fiscal incentives, and accurate and well-documented reporting. Furthermore, previous studies highlight that understanding tax regulations and the readiness of corporate tax administration are critical factors in supporting the effectiveness of tax planning. Therefore, this study underscores the importance of year-end tax planning as a proactive and strategic form of tax compliance, as well as a preventive measure against potential audit risks by tax authorities.

MEMBINGKAI POLITIK BARU: STRATEGI KOMUNIKASI PARTIDU LIBERTASAUN POPULAR (PLP) DALAM DEMOKRASI TIMOR LESTE

Joanico Do Amaral — 2025-05-28

Partidu Libertasaun Popular (PLP) emerged as a new political alternative amidst the dominance of historical parties in Timor Leste. This research aims to reveal the PLP's political communication strategy in shaping the image of a reformist party that is in favor of the people. Through a qualitative approach and case study design, data were obtained through content analysis of campaign materials, semi-structured interviews with cadres, journalists, and young voters, and observation of party activities. The results showed that the PLP used a communication approach based on the narrative of reform, anti-corruption, and simplicity, which was framed consistently in various channels, including traditional and digital media. Issue framing is done by emphasizing the distance between the PLP and the old political elite, as well as highlighting the party's closeness to the grassroots. This communication strategy not only shapes positive perceptions of the PLP, but also strengthens the party's position in Timor Leste's post-conflict democratic landscape. These findings emphasize the importance of value-based political communication and new identities in creating alternative party competitiveness in developing democracies.

ANALYSIS OF THE APPLICATION OF THE PURCHASING POWER PARITY THEORY TO PREDICTE THE RUPIAH EXCHANGE RATE AGAINST THE US DOLLAR

Devi Anggrayni — 2025-05-29

This study examines the validity of the Purchasing Power Parity (PPP) theory which is the basis for the relationship between currency exchange rates and differences in price levels between countries. The research innovation lies in the differentiation of inflation variables into two main components, namely Inflation GDP deflator and Inflation consumer prices, as an improvement on previous studies. The analysis was conducted by making the rupiah exchange rate a dependent variable influenced by several key variables based on the PPP theory, including Inflation GDP deflator, Inflation consumer prices, Real interest rate, and Broad money growth. The econometric approach using the VECM (Vector Error Correction Model) model reveals important findings where all independent variables show a significant influence in the long term, while only Inflation consumer prices have an effect in the short term. These findings not only confirm the limitations of the PPP theory in explaining short-term exchange rate dynamics but also provide empirical evidence of the complex exchange rate adjustment mechanism in the Indonesian economy, where structural and non-economic factors play an important role in addition to conventional economic variables.

IDENTIFIKASI TEMATIK AUN SEBAGAI IMPLEMENTASI SDGS NO 4 DI PENDIDIKAN TINGGI ASEAN

Ryando Alwirasesa Rumbo Sitepu — 2025-05-29

The ASEAN University Network (AUN) is a collaborative platform for higher education institutions in Southeast Asia, aimed at enhancing the quality of human resources through educational institutions by fostering collaboration among universities within the ASEAN region. This study seeks to analyze the role of the ASEAN University Network (AUN) as an actor in promoting the implementation of Sustainable Development Goal (SDG) 4 among AUN Core Member universities, through a series of thematic programs designed by the AUN. SDG 4, which emphasizes quality education, is a key priority of sustainable development that necessitates cross-national collaboration. This research employs a descriptive qualitative approach, with data collected through literature reviews and document analysis of AUN policy materials. The findings reveal that the AUN has launched thematic programs that actively contribute to achieving the targets of SDG 4. The study identifies a strong alignment between AUN's thematic initiatives and SDG targets 4.3 through 4.B, both in terms of conceptual understanding and practical implementation. These are realized through efforts such as strengthening quality assurance mechanisms, preparing the ASEAN youth, and addressing disparities in educational access. This research underscores the significance of AUN as a vital intermediary in higher education, playing a strategic role in advancing the achievement of SDG 4 in the ASEAN region.

CORPORATE IMAGE BERBASIS CORPORATE SOCIAL RESPONSIBILITY, TRUST DAN SOCIAL ENGAGEMENT DI CV. EL-HANIF PUTRA MANDIRI GROUP MAGELANG

Sahni Sahni — 2025-05-29

This study aims to analyze how to improve corporate image, which is very important for companies to increase competitiveness in the business world. Corporate image is analyzed based on corporate social responsibility (CSR), trust, and social engagement. The study uses a quantitative approach with an explanatory research method. A sample of 138 people was selected through purposive sampling techniques from residents around the company. Data was collected by distributing questionnaires and analyzed using the Partial Least Squares (PLS) method. The results of the study indicate that CSR has a significant positive effect on corporate image, trust, and social engagement. Social engagement is proven to have a significant positive effect on corporate image, while trust does not have a significant effect on corporate image. These results indicate that social engagement is more decisive in determining public perception of corporate image compared to trust. The results of this study also provide implications that companies need to strengthen the sustainability of CSR programs and strengthen social engagement to improve a positive corporate image in the eyes of residents around them.

AKULTURASI BUDAYA ISLAM DAN HINDU PADA SINETRON JODHA AKBAR DALAM PERSPEKTIF PENDIDIKAN ISLAM MULTIKULTURAL

Diska Masyi’atul Maghfiroh — 2025-05-29

This study aims to reveal the symbolic meaning of the interaction of Islamic and Hindu cultures that occur in the soap opera Jodha Akbar and to find out the values of multicultural Islamic education that are displayed through narrative and visualization. This study uses a qualitative method with a semiotic approach to interpret cultural signs that appear in scenes, dialogues, costumes, and religious rituals that are displayed. The results of the study show that this soap opera successfully depicts a harmonious cultural acculturation process through attitudes of tolerance, mutual respect, and dialogue between the main characters. Symbols of Islamic and Hindu culture are displayed side by side without erasing each other's identities, such as in worship rituals, social systems, and traditional processions. The values of multicultural Islamic education that include getting to know each other, moderation, tolerance, cooperation, and balance are depicted through the actions and decisions of the characters, reflecting the application of the principle of peaceful coexistence in a pluralistic society

TINJAUAN EKONOMI DAN SOSIAL TERHADAP PEMANFAATAN LIMBAH KULIT HEWAN DI INDUSTRI RUMAHAN KERUPUK RAMBAK: STUDI KASUS TRUSMI WETAN, CIREBON

Mohammad Ridha — 2025-06-03

This study aims to examine the role of the home-based kerupuk rambak industry in Trusmi Wetan Village, Cirebon, as a source of household income and its impact on improving the living standards of the local community. A qualitative approach with a case study method was employed, utilizing in-depth interviews, participatory observations, and documentation of business activities for data collection. Data analysis was conducted interactively through data reduction, presentation, and verification to derive valid conclusions. The findings indicate that this home industry significantly contributes to family income and enhances community welfare. The utilization of animal skin waste in kerupuk rambak production exemplifies a micro-scale circular economy practice that is productive and sustainable. However, the process still generates by-products such as animal hair from skin scraping, which requires further management. These results highlight the potential for developing waste-based enterprises to strengthen local economies and improve quality of life.

MANAJEMEN WAKTU BELAJAR SISWA DITINJAU DARI JENIS KELAMIN DAN TINGKATAN KELAS

Fitri Mandasari — 2025-06-03

This research is motivated by the phenomenon in which some high school students are still unable to manage their time effectively in their daily lives, which impacts their academic performance. The purpose of this study is to describe and compare students' time management in learning based on gender and grade level. This study employed a descriptive comparative quantitative method. The population consisted of 591 tenth and eleventh grade students at SMA Pertiwi 1 Padang in the 2024–2025 academic year, with a sample of 274 students selected using proportional random sampling. Data collection was conducted using a self-control instrument with a Likert scale model. The data were analyzed using descriptive statistics and two-way ANOVA with the assistance of SPSS version 27. The results of the study revealed that: (1) the average score of students’ time management in learning, based on gender and grade level, was in the good category, and (2) there were no significant differences or interactions between gender and grade level in explaining students’ time management. The implications of these findings for Guidance and Counseling include the provision of informational services, group counseling services, and group guidance services.

PENGARUH KUALITAS PRODUK, CITRA MEREK, DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN SMARTPHONE MEREK IPHONE DI KOTA SEMARANG

Maria Oktaviona Ayuningsih — 2025-06-04

The motivation behind this study is the advancement of smartphone technology in Indonesia, which has led to increased competition between brands. Despite this, the iPhone has not become a market leader, holding only the third position after Samsung and Oppo. This research aims to analyze the influence of product quality, brand image, and price on purchasing decisions for iPhone smartphones in Semarang City, both partially and simultaneously. The approach used in this study is quantitative. A total of 108 respondents were selected as the research sample. The data analysis techniques include validity and reliability tests, classical assumption tests, multiple linear regression analysis, hypothesis testing, and the calculation of the coefficient of determination (R²), all of which were processed using SPSS software version 25.0. The results of the data analysis show that in the partial test (t-test), product quality, brand image, and price have a positive and significant effect on purchasing decisions. The results of the simultaneous test (F-test) show that the F value (20.969) is greater than the F table value (2.69), with a significance value of 0.000, which is less than 0.05. It can be concluded that product quality, brand image, and price simultaneously have a positive and significant effect on purchasing decisions.

STUDI KOMPARATIF PARTISIPASI POLITIK PENYANDANG DISABILITAS DI BERBAGAI NEGARA

Gunawan Widjaja — 2025-06-07

This study compares the political participation of people with disabilities in various countries, highlighting the factors that influence their level of involvement in the political process. Although the political rights of people with disabilities have been legally recognised, their implementation in many countries still face various obstacles, such as limited accessibility, lack of awareness, discrimination, and lack of environmental support. This study employs a qualitative method with a comparative approach through literature analysis. The findings reveal that countries with strong affirmative policies, close collaboration between the government and disability organizations, and accessible technological innovations tend to have higher levels of political participation among people with disabilities. Conversely, in countries still grappling with structural and cultural barriers, participation among this group remains low. This study recommends the need to strengthen regulations, improve accessibility, and provide inclusive political education to achieve equal and meaningful political participation of people with disabilities worldwide.

PEMBERDAYAAN MASYARAKAT PULAU SARAPPO LOMPO DALAM UPAYA KONSERVASI LINGKUNGAN PESISIR DI DESA MATTIRO LANGI, KECAMATAN LIUKANG TUPABBIRING, KABUPATEN PANGKEP, SULAWESI SELATAN

Nurhalilah Nurhalilah — 2025-06-08

This study aims to understand the process of empowering coastal communities through environmental conservation using a Participatory Action Research (PAR) approach linked with Islamic daʿwah. The research was conducted in Mattiro Langi Village, Sarappo Lompo Island, Pangkep, South Sulawesi, in response to coastal ecosystem degradation caused by household waste. The empowerment strategy was carried out through stages of social mapping, environmental education, formation of PKK mothers’ groups as pioneers of environmental awareness movements, and policy advocacy based on community participation. Throughout the process, a dialogical approach was used to build collective awareness, facilitate critical reflection, and create social transformation through beach clean-up actions, plastic waste management training, and the strengthening of ecological daʿwah. The results indicate an increase in community participation, the emergence of local leaders, and a shift in the community’s paradigm regarding the importance of environmental conservation. This article affirms that integrating participatory approaches, Islamic values, and environmental conservation can serve as a model for sustainable empowerment in coastal areas. The success achieved also forms the basis for recommendations to scale up the program with the support of village institutions.

THE EFFECT OF MONETARY FACTORS ON THE EXCHANGE RATE: A STUDY WITH VECM APPROACH

Eva Idvi Nugrahani — 2025-06-08

This study aims to analyze the influence of monetary factors on the exchange rate of the Rupiah against the US Dollar using the Vector Error Correction Model (VECM) approach. The variables used include interest rates, inflation, and foreign exchange reserves as independent variables, and exchange rates. The data used is annual data from 1988 to 2023 obtained from official sources such as Bank Indonesia, BPS, and World Bank. The stationarity test results show that all variables are (1). The cointegration test shows that there is a long-term relationship between variables. Model estimation shows that interest rates and inflation have a significant effect on the exchange rate in the short term, while foreign exchange reserves play a role in the long term. The impulse response and variance decomposition results corroborate that exchange rate fluctuations are mostly influenced by shocks to interest rates and inflation. This study emphasizes the importance of monetary management in maintaining exchange rate stability.

KOORDINASI ANTAR-LEMBAGA PEMERINTAH DAN EFEKTIVITAS KEBIJAKAN KESEJAHTERAAN

Gunawan Widjaja — 2025-06-08

This study examines the relationship between inter-agency coordination and the effectiveness of welfare policies through a literature review. Inter-agency coordination is a crucial factor in enhancing synergy, efficiency, and accountability in the implementation of social welfare programmes, thereby minimising duplication and waste of resources. This study examines various literature discussing coordination mechanisms, challenges faced, and their impact on aid distribution and the achievement of social welfare objectives. The results of the study indicate that effective coordination is supported by intensive communication, data integration, visionary leadership, and harmonious regulations. However, obstacles such as differences in interests among institutions, limited resources, and inaccuracy in targeting remain major challenges. This study recommends strengthening the coordination system, improving human resource capacity, and utilising information technology as key strategies to enhance the effectiveness of welfare policies. Thus, solid inter-agency coordination is an important foundation for achieving inclusive, sustainable, and widely impactful welfare policies for society.

ANALYSIS OF THE INFLUENCE OF INFLATION, EXCHANGE RATE, AND POPULATION ON INDONESIA'S ECONOMIC GROWTH 1993–2023: VECM APPROACH

Ahmad Aqil Widyantoro — 2025-06-09

This study aims to analyze the influence of inflation, exchange rate, and population on Indonesia’s economic growth from 1993 to 2023 using the Vector Error Correction Model (VECM) approach. The research utilizes secondary data obtained from the Central Statistics Agency (BPS) and the World Bank. The stationarity test shows that most variables become stationary at the first difference. Johansen cointegration test results indicate a long-term equilibrium relationship among the variables. In the short run, VECM estimation results show that only the population variable is significantly affected by changes in other variables, while inflation and exchange rate do not show significant short-term impacts. The Impulse Response Function (IRF) and Variance Decomposition analysis confirm that population has a more dominant and persistent effect on economic growth compared to inflation and exchange rate, both of which exhibit relatively weak influence. These findings highlight the strategic role of demographic dynamics in shaping macroeconomic performance. Therefore, improving population quality and managing demographic trends should be prioritized in national development planning to support inclusive and sustainable economic growth in Indonesia.

PENGARUH GAYA HIDUP DAN BRAND IMPORT TERHADAP KEPUTUSAN PEMBELIAN PAKAIAN BEKAS BRANDED (THRIFT) DALAM PRESPEKTIF MASLAHAH MURSALAH PADA MAHASISWA UNIVERSITAS NURUL JADID PAITON PROBOLINGGO

Mufidatul Himmah — 2025-06-09

This study aims to examine the impact of lifestyle and foreign brands on the decision to purchase branded second-hand clothing (thrift) in Paiton District, Probolinggo Regency, focusing on students of Nurul Jadid University. The phenomenon of increasing consumption of branded second-hand clothing or thrift among students is not only caused by economic reasons, but also by lifestyle factors that are increasingly oriented towards sustainability and environmental awareness, as well as preferences for international brands that have prestige value. This study applies a quantitative descriptive method involving 100 students as respondents selected through a non-probability sampling technique with a purposive sampling method. Data collection was carried out by distributing questionnaires, and the collected data were then analyzed using the Statistical Package for Social Sciences (SPSS) version 22. 0. The findings of the study indicate that lifestyle and foreign brands have a significant positive influence on thrift purchasing decisions with an R2 value of 0.714, which means that 71.4% of the variation is influenced by these two variables, while the remaining 28.6% is influenced by other variables not examined in this study.

PEREMPUAN DAN GREENWASHING DALAM PROMOSI AKUNTANSI KEBERLANJUTAN: ANALISIS SEMIOTIKA ROLAND BARTHES

Urisnawati Rusli — 2025-06-12

This study aims to analyze the representation of women in Unilever Indonesia's sustainability communication and to examine indications of greenwashing practices through Roland Barthes’ semiotic approach. The research focuses on two of the company's digital media channels: the official website and the Instagram account @unileveridn, with data spanning from January 2023 to March 2025. The analysis reveals that women are portrayed as agents of social change, empowered entrepreneurs, and symbols of environmental concern. Through visual symbols (such as the color green, environmentally friendly activities, and facial expressions), verbal narratives (keywords such as empowered and sustainable), and the structure of digital campaigns, a myth is constructed that associates women with a natural affinity for sustainability issues. This strategy reinforces the company's image as environmentally conscious and progressive on gender issues. However, the findings also indicate that some content prioritizes symbolic representation over concrete evidence or measurable impact, suggesting the potential presence of greenwashing. The company's sustainability communication appears to focus more on brand legitimacy than on reflecting transparent and ecologically or socially responsible business practices. This study recommends a critical evaluation of sustainability narratives that utilize female imagery, and urges companies to deliver communication that is data-driven and produces tangible impact.

BUSINESS DEVELOPMENT STRATEGIES FOR SAGO PROCESSING IN MERAUKE REGENCY: A BUSINESS MODEL CANVAS AND SWOT ANALYSIS

Jacobus Rico Kuntag — 2025-06-12

This study aims to identify and analyze business development strategies for sago processing in Merauke Regency to enhance competitiveness and sustainability. Utilizing the Business Model Canvas method and SWOT analysis, the study reveals key challenges in production management, including limited processing technology, financial management issues, and marketing management constraints. To address these challenges, investment in advanced technology, managerial training, and effective marketing strategies are required. This research provides practical guidelines for sago processing business actors and contributes academically to the fields of sustainable marketing and SME development.

DINAMIKA PENGARUH MEDIA SOSIAL TERHADAP KEHARMONISAN RUMAH TANGGA DALAM PERSPEKTIF HUKUM KELUARGA

Nia Maulina — 2025-06-15

Social media has become an integral aspect of modern household life, offering both opportunities and challenges to family harmony. While platforms enable smoother communication between spouses, they also introduce risks such as jealousy, suspicion, and conflict due to interactions with individuals outside the marital relationship. This study analyzes the influence of social media on household harmony from the perspective of Islamic family law and explores how Muslim families resolve related conflicts. Using a qualitative method, the research involves in-depth interviews with Muslim couples, religious leaders, and family mediators in urban and semi-urban areas of West Kalimantan. The data were processed through stages of reduction, presentation, and verification, and interpreted in light of Islamic family law principles. The findings show that social media has a dual role in household dynamics. While some couples benefit from enhanced communication and emotional closeness, others experience discord triggered by breaches of privacy or inappropriate interactions. Most conflict resolution is conducted internally through mutual dialogue or with the involvement of religious figures. The principles of reconciliation and adherence to Islamic values are central to resolving disputes. The study highlights the need for integrating digital literacy grounded in Islamic teachings into premarital counseling and family guidance. It provides insights for religious counselors, mediators, and policymakers seeking to strengthen family resilience in the digital era. This research offers a distinctive contribution by focusing on the intersection of social media use and Islamic family law in the local context of West Kalimantan, an area that remains underexplored in previous studies.

IDENTIFIKASI KEPUASAN BELAJAR DI ERA PENDIDIKAN 4.0

Abdul Khakim Alfarizi — 2025-06-15

The objective to be achieved in this study is to identify learning satisfaction at SMP X Salatiga. This type of research is qualitative research and uses a case study method. Data sources in this study include primary sources, namely the results of observations and interviews of two individual junior high school students and secondary sources in the form of field documentation and social media. Data collection was carried out using observation, interviews, and documentation. Data analysis techniques were carried out using data reduction, data presentation, and drawing conclusions. Checking the validity of the data using observation diligence and giving check. The results of the study showed that from the five it can be concluded that student learning satisfaction at SMP X varies greatly. Some students are satisfied with the reliability, responsiveness, certainty, empathy, and physical evidence provided by the school, while other students stated that there were shortcomings in these aspects that reduced their satisfaction in the learning process.

PENGARUH KEPEMIMPINAN HIJAU DAN PENGELOLAAN SDM TERHADAP INOVASI BERKELANJUTAN DI INDUSTRI BERBASIS GREEN ECONOMY DI SUMATERA UTARA

Frederick Rudy Sentosa Rajagukguk — 2025-06-16

This study aims to analyze the influence of green leadership and human resource management (HRM) on green economy-based innovation in sustainable industries in North Sumatra. Using a quantitative approach through Partial Least Squares Structural Equation Modeling (PLS-SEM), data were collected from several environmentally oriented companies. The findings reveal that green leadership has a positive and significant effect on green economy-based innovation, and also significantly influences sustainability-adaptive HRM practices. However, HRM does not have a direct significant effect on green innovation. Nonetheless, HRM plays a significant mediating role in the relationship between green leadership and green economy-based innovation. This research highlights the strategic importance of green leadership and HR functions in driving innovative transformation toward sustainable industrial practices.

FORMATION OF REGIONAL ENDOWMENT FUNDS ACCORDING TO LAW NUMBER 1 OF 2022 CONCERNING FINANCIAL RELATIONS BETWEEN THE CENTRAL GOVERNMENT AND REGIONAL GOVERNMENTS

Muhammad Ridho — 2025-06-18

The government continues to refine and strengthen the policy of governance of financial relations between the central and regional governments in order to achieve national goals by enacting Law Number 1 of 2022 concerning Financial Relations between the Central and Regional Governments, which regulates regional endowment funds. This regulation provides space for the formation of Regional Endowment Funds but also provides limitations with certain criteria. Law Number 1 of 2022 stipulates that the formation must consider, among other things, regional fiscal capacity and the fulfillment of mandatory Government Affairs needs related to basic public services. The objectives of this research areTo determine the urgency of establishing a Regional Endowment Fund.The results of the study show: First, the factors that encourage the formation of DAD, namely 1) The formation of DAD becomes a strategy to ensure the sustainability of long-term and cross-generational regional finances; 2) Optimization of regional spending in regions with established fiscal policies; 3) Encouraging regional investment activities in an effort to increase regional income. Second, the governance scheme in the formation of DAD is the establishment, management, use, and supervision. All of these stages must receive support from all parties, especially regional leaders.

PENGARUH KEBIJAKAN PUBLIK TERHADAP PENERAPAN TEKNOLOGI HIJAU DAN BLUE INNOVATION DALAM MENDUKUNG EKONOMI SIRKULAR

Hastuti Handayani Harahap — 2025-06-18

This study aims to analyze the influence of public policy on the circular economy, both directly and through the mediating role of green technology adoption and blue innovation. The method employed is Partial Least Squares-Structural Equation Modeling (PLS-SEM), using primary data collected through a survey. The findings indicate that public policy has a positive and significant impact on the circular economy, both directly and indirectly through the application of green technology and blue innovation. The R-square value of 0.851 and the high T-statistics support these results. Therefore, implementing policies aligned with sustainable innovation is key to achieving a circular-based economic system. This study proves that public policy plays a significant role in encouraging the achievement of a sustainable circular economy system. The results of statistical tests show that public policy not only has a direct effect on the circular economy but also has an indirect effect through the mediating role of the application of green technology and blue innovation. The application of green technology and blue innovation has been shown to provide a significant contribution in strengthening the impact of public policy on the circular economy.

DETERMINAN CADANGAN DEVISA DI 5 NEGARA ASEAN PASCA GEJOLAK EKONOMI COVID-19

Dwi Ambarwati — 2025-06-18

This study examines the macroeconomic factors influencing foreign exchange reserves in five ASEAN countries (Indonesia, Malaysia, Thailand, Vietnam, and the Philippines) during the 2022–2024 period, in the aftermath of the COVID-19 pandemic and rising global interest rates. A panel data regression using the Fixed Effect Model (FEM) was employed. Independent variables include exports, imports, exchange rates, inflation, benchmark interest rates, and foreign direct investment (FDI), with foreign exchange reserves as the dependent variable. Results show that all variables have significant effects. Imports, exchange rates, interest rates, inflation, and FDI contribute to the increase in reserves, while exports have a negative impact. This suggests that heavy reliance on imported raw materials reduces the positive contribution of exports. Policy implications include strengthening export structures, managing productive imports, stabilizing exchange rates, controlling inflation, and enhancing the quality of FDI. The findings offer empirical insights for external resilience strategies in the ASEAN region.

TINJAUAN YURIDIS KEDUDUKAN DAN HAK ANAK ANGKAT TERHADAP HARTA WARISAN PENINGGALAN ORANGTUA ANGKAT BERDASARKAN PUTUSAN PENGADILAN NEGERI TEBING TINGGI NO. 23/Pdt.Bth/2021/PN.Tbt

Veronika Cindy Haryadmo — 2025-06-20

Adoption is an effort to attract other children, whether related by blood or not, to the family of the person who is adopting the child. Adoption must be carried out according to customs and law. This research is normative legal research. The nature of the research is descriptive analysis. The sources of research data are primary data, secondary data, and tertiary data. Then, the data was collected using literature study techniques and field studies with data collection tools in the form of interviews. Furthermore, the data was analyzed using qualitative analysis methods. The results of this study discuss adoption and the legal status of adopted children. In Batak customs, adoption resembles Staatsblad 1917 No. 129, where adopted children are considered biological children and sever ties with biological parents, while Law No. 35 of 2014 does not sever these blood ties. In Islamic law, adopted children do not inherit directly but can receive inheritance through a will. Batak customs initially prioritized boys, but now girls can also be adopted and inherit property through jurisprudence. Based on Staatsblad 1917 No. 129, adopted children have inheritance rights as part of the adopted family. Decision No. 23/Pdt.Bth/2021/PN.Tbt confirms that adopted children have the right to inheritance without harming biological heirs, as long as the adoption is carried out through the court.

PENGELOLAAN PAJAK KENDARAAN BERMOTOR DI PROVINSI MALUKU UTARA

Fridayati S. Awal — 2025-06-21

The purpose of the study was to analyze the effectiveness and efficiency of Motor Vehicle Tax (PKB) management in North Maluku Province. This study uses a qualitative descriptive method through case studies, in-depth interviews, and secondary data analysis for the period 2019–2023. The results of the study indicate that in general the realization of PKB revenue in the three study areas is included in the effective to very effective category, especially Samsat Ternate City and Tidore City. However, the realization of arrears is still relatively ineffective, especially in North Halmahera Regency. In terms of efficiency, all UPTDs showed efficient performance with consistent collection costs at 20%. Meanwhile, the contribution of fines to PKB revenue is still low, especially for annual taxes. The main inhibiting factors include low taxpayer awareness, limited operational facilities, document constraints such as BPKB, and limited technology. However, programs such as Mobile Samsat, e-Samsat, and Sidola Batagi have begun to have a positive impact on increasing tax compliance and revenue. This study recommends optimizing service digitalization, increasing public education, and synergy between agencies as strategic steps to improve PKB management in North Maluku.

PERINTAH DAN LARANGAN DALAM HADITS DITINJAU DARI PERSPEKTIF NORMA ETIKA DAN ETIKET

Abdul Haris — 2025-06-21

The hadiths of the Prophet Muhammad SAW contain teachings that cover many aspects of life, including muamalah (relationships) between fellow human beings. In this muamalah matter, many hadiths mention commands and prohibitions for a Muslim in interacting with other people. In addition, there are also commands and prohibitions related to a Muslim's actions towards himself. Since the early days of Islam, the response of Muslims to what is commanded or prohibited in the hadith has shown differences. On the one hand, there is a group that implements the commands and prohibitions as textual equivalents or based on the apparent meaning indicated by the lafadz (manthuq). This group is then known as ahlu al-hadith. On the other hand, there is a group that understands the text of the commands and prohibitions rationally and does not always practice them textually. This group is known as the ahlu al-ra'yi school. In addition, experts in ushul fiqh also introduced theories about the original meaning of a command or prohibition. There are also those who understand the commands and prohibitions by looking at the context of the Prophet's different positions. This study reviews existing theories related to hadiths containing commands and prohibitions, then at the end tries to apply the terminology of ethics and etiquette to understand these hadiths.

ANALISIS PENGARUH DIGITAL MARKETING TERHADAP PENINGKATAN KESADARAN MASYARAKAT TERHADAP PRODUK BLUE ECONOMY DI WILAYAH PESISIR SUMATERA UTARA

Indra Welly Arifin — 2025-06-22

This study aims to analyze the influence of Digital Marketing on Public Awareness and the development of Blue Economy Products. A quantitative approach was applied using Partial Least Squares Structural Equation Modeling (PLS-SEM) for data analysis. The results indicate that Digital Marketing has a significant direct effect on public awareness (T = 22.284; P = 0.000) and on Blue Economy products (T = 9.004; P = 0.000). However, public awareness does not directly affect Blue Economy products significantly (T = 0.105; P = 0.917). Nevertheless, there is a significant indirect effect of Digital Marketing on Blue Economy products through public awareness (T = 3.098; P = 0.002). These findings highlight the importance of integrated and educational digital marketing strategies in enhancing community engagement and advancing the development of the blue economy sector.

PENGARUH PEMBERIAN FERMENTASI EM- 4 DAN ENZIMATIS BATANG PISANG (MUSA PARADISIACA) TERHADAP KANDUNGAN PROTEIN DAN FRAKSI SERAT KASAR

Agni Ayudha Mahanani — 2025-06-22

This study aimed to evaluate the impact of EM4 and Cellulase Enzyme supplementation on the crude protein content and crude fiber fractions (crude fiber, NDF, ADF, hemicellulose) of banana stems. The research was conducted at the Animal Husbandry Laboratory, Universitas Sulawesi Barat, with nutritional analyses performed at Si Cinta Feed Laboratory from July to August 2024. The study involved two distinct stages, each comprising five treatments, including a control group. EM4 and cellulase enzyme concentrations varied from 0.25% to 1%. A Completely Randomized Design (CRD) with five replicates was utilized, and data were analyzed using ANOVA followed by Duncan's multiple range test. Results indicated that EM4 supplementation significantly (P<0.01) increased crude protein and reduced fiber fractions. An optimal EM4 dosage of 0.75% yielded the best outcomes, decreasing crude fiber (9.05%), NDF (46.56%), ADF (29.9%), and hemicellulose (16.66%), while simultaneously increasing crude protein (7.1%). Similarly, cellulase enzyme treatment demonstrated a significant effect (P<0.01), enhancing crude protein and reducing fiber. The 0.75% enzyme dosage produced the lowest crude fiber (6.98%), NDF (40.20%), ADF (24.8%), and hemicellulose (15.4%) levels, alongside the highest crude protein content (8.87%). This research suggests the promising potential of EM4 and cellulase enzymes in enhancing the nutritional value of banana stems for feed.

EVOLUSI STANDAR AKUNTANSI KEUANGAN BERBASIS IFRS DAN IMPLIKASINYA TERHADAP KUALITAS INFORMASI AKUNTANSI: TINJAUAN LITERATUR 2015-2025

Amin Sadiqin — 2025-06-22

This research analyzes the evolution of IFRS-based financial accounting standards in Indonesia and their implications for accounting information quality during the 2015-2025 period. Using a qualitative approach through comprehensive literature review, the research evaluates the trajectory of IFRS convergence that has moved from initial adoption to full integration. The analysis shows that IFRS implementation has contributed to improving dimensions of accounting information quality, particularly in terms of relevance, comparability, and earnings management reduction. However, its effectiveness is strongly influenced by contextual factors such as legal systems, human resource capacity, sectoral regulations, and entity characteristics. This study identifies three stages in the evolution of IFRS-based accounting standards in Indonesia: initial adoption (2015-2018), consolidation and adjustment (2019-2022), and full integration (2023-2025). Contemporary challenges in implementation include economic digitalization, integration of sustainability reporting, and implementation gaps between large entities and SMEs. This research contributes to the literature by chronologically and thematically mapping the development of IFRS-based accounting standards in Indonesia, as well as identifying areas requiring attention from regulators, practitioners, and academics. Future prospects will depend on the ability to balance compliance with global standards with specific domestic market needs and strengthening supervisory infrastructure.

THE INFLUENCE OF TRANSFORMATIONAL LEADERSHIP IN EMPLOYEE CAREER DEVELOPMENT: A SYSTEMATIC LITERATURE REVIEW

Ahmad Fitriadi — 2025-06-23

In today’s dynamic work environment, leadership plays a critical role in shaping employee career trajectories. This systematic literature review (SLR) examines the influence of transformational leadership (TL) on employee career development by synthesizing 48 peer-reviewed studies published between 2022 and 2025. Guided by the PRISMA methodology, this review draws on three key theoretical frameworks—Transformational Leadership Theory, Social Cognitive Career Theory (SCCT), and Leader–Member Exchange (LMX) Theory—to explore the behavioral, psychological, and relational mechanisms that underpin this relationship. Findings reveal a consistent positive association between TL and various career development outcomes, including career satisfaction, employability, adaptability, and goal clarity. Mediating variables such as self-efficacy, work engagement, and career adaptability were commonly identified, while organizational culture, industry type, and demographic factors served as key moderators. The review also highlights a strong reliance on cross-sectional methodologies and a limited number of studies in non-Western contexts, indicating important gaps in the current literature. This paper concludes that transformational leadership fosters a supportive environment for employee growth by enhancing motivation, providing individualized guidance, and strengthening relational trust. However, future research is needed to develop longitudinal and culturally inclusive models that better capture the complexity of leadership’s role in career development. The review offers practical implications for organizations seeking to align leadership development with career management strategies to attract, retain, and empower talent in an increasingly competitive landscape.

PENERAPAN MODEL PEMBELAJARAN STUDENT TEAMS ACHIEVEMENT DIVISION (STAD) UNTUK MENINGKATKAN MOTIVASI DAN HASIL BELAJAR SISWA DALAM PEMBELAJARAN BIOLOGI

Salome Rajagukguk — 2025-06-23

This research is about the implementation of the Student Teams Achievement Division (STAD) learning model to improve students' motivation and learning outcomes in Biology. The study was conducted at SMA Al Alwasliyah in Pematangsiantar City, involving XI MIPA class students in the 2024/2025 academic year. This research is a Classroom Action Research (CAR) that uses both qualitative and quantitative methods. It was carried out in two cycles, each consisting of the stages of planning, action, observation, and reflection. The sample consisted of 21 students from class XI MIPA.The research instruments used to collect data included observation sheets, motivation questionnaires (with a minimum completeness criterion of 75% for learning motivation), and achievement tests (with a minimum completeness score of 80 based on the school's minimum mastery criteria/Kriteria Ketuntasan Minimal or KKM). Data analysis was then conducted.The results showed that students' learning motivation improved from an average score of 60.15% in the first cycle to 79.9% in the second cycle. Similarly, students’ learning outcomes increased from 66.66% mastery in the first cycle to 95.23% in the second cycle.Based on the data analysis, it can be concluded that the implementation of the Student Teams Achievement Division (STAD) learning model significantly improves both students’ learning motivation and academic achievement in Biology, particularly on the topic of biodiversity, according to the school's mastery criteria.

EVALUASI PENCATATAN DAN PENYAJIAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM PADA UMKM DI KABUPATEN MAJENE

Sari Fatimah Mus — 2025-06-23

This research explores the compliance of Micro, Small, and Medium Enterprises (MSMEs) in Majene Regency with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in their bookkeeping and financial reporting practices. The study's primary focus is to analyze the level of understanding and implementation of these accounting standards among MSME actors. Employing a case study approach, data was collected through questionnaires and in-depth interviews with several MSMEs within the study area. Research findings reveal significant variations in the alignment of MSME accounting practices with SAK EMKM. Some MSMEs have managed their financial records and presented reports reasonably well, although not yet fully adhering to SAK EMKM principles. However, other groups still demonstrate limited understanding and optimal implementation of these standards. These results highlight the urgency of improving financial literacy and accounting capabilities among MSMEs. Therefore, this study recommends intensifying structured training and mentoring programs for MSMEs. The objective is to encourage the preparation of more accurate and transparent financial statements, which in turn will support more strategic business decision-making and the sustainable improvement of MSMEs' financial performance.