Research Horizon

The Effect of Ease of Use, Benefits, and Risks on QRIS Usage Intention with Trust as Moderator

Much Musyarief Al Ansori, Endah Prapti Lestari — Sat, 26 Jul 2025 00:00:00 +0000

This study aims to analyze the influence of perceived ease of use, perceived benefits, and perceived risks on the intention to use QRIS (Quick Response Code Indonesian Standard) in Semarang City, while also evaluating the role of trust as a moderating variable. The background of this research lies in the increasing adoption of digital payment systems in urban environments and the need to understand the behavioral drivers that shape user acceptance. Employing a quantitative explanatory approach, this study uses Partial Least Squares–Structural Equation Modeling (PLS-SEM) for data analysis. A total of 200 active QRIS users in Semarang participated in the survey. The findings indicate that both perceived ease of use and perceived benefits significantly and positively influence the intention to use QRIS. Perceived risk also shows a positive but weaker impact. Trust does not moderate the relationship between perceptions and intention to use, nor does it directly affect intention. However, trust is significantly influenced by ease and benefits, but not by perceived risk. These results refine the Technology Acceptance Model (TAM) and suggest that promoting usability and visible benefits is key to accelerating digital payment adoption.

The Role of Job Satisfaction Mediation in the Work Environment and Employee Performance

Sandy Febryan, Nurul Kamilia — Sat, 26 Jul 2025 00:00:00 +0000

This research seeks to examine how the work environment affects employee performance, using job satisfaction as a mediating factor. The research issue arises from the observed gap between the working environment conditions that fulfill the standards and the decrease in employee performance at the manufacturing firm PT. Assemble a group of individuals. Employing an explanatory quantitative method, this research examined the connection among variables utilizing data from 158 participants through the Structural Equation Modeling (SEM) technique founded on Partial Least Square (PLS). The analysis results indicate that the work environment positively and significantly influences employee performance and job satisfaction. Job satisfaction has been demonstrated to significantly impact performance and serves as a mediator that enhances the connection between the work environment and performance. Therefore, job satisfaction serves as a crucial avenue for enhancing the effects of the work environment on employee productivity. These results validate that managing the work environment and enhancing job satisfaction are essential approaches to boost human resource performance

The Effect of Compensation and Career Development on Job Hopping in the Banking Sector

Novita Wulandari, Athoillah Athoillah — Sat, 26 Jul 2025 00:00:00 +0000

This study aims to analyses the influence of compensation, career development, and employee engagement on job hopping, as well as the mediating role of employee engagement in the relationship between compensation and career development on job hopping. This study uses a quantitative approach with a purposive sampling method on 160 employees of the banking sector in DKI Jakarta. Data testing was carried out using the SmartPLS analysis tool through validity, reliability, and hypothesis tests. The results of the study show that compensation, career development, and employee engagement have a significant effect on job hopping. Career development also has a significant effect on employee engagement, and employee engagement has been shown to play a significant mediating variable in the relationship between career development and job hopping. However, no significant relationship was found between compensation for employee engagement, and employee engagement did not mediate the relationship between compensation and job hopping. These findings emphasize the importance of career development and employee engagement in managing job hopping tendencies, while compensation in this context has no direct or indirect relationship through employee engagement.

The Role of Creativity, Challenges, and MSME Management Strategies in Empowering Generation Z

Anggi Ardani Br Situmorang, M. Chaerul Rizky, Aqilla Tri Adinata, Dwi Wulandari — Sat, 26 Jul 2025 00:00:00 +0000

This study investigates the influence of creativity and challenges on the management strategies of Micro, Small, and Medium Enterprises (MSMEs) operated by Generation Z in Medan City. As digital natives, Generation Z is recognized for their innovative mindset, technological adaptability, and potential as future entrepreneurs. Using a quantitative approach with multiple linear regression analysis, data were collected through questionnaires distributed to 36 Gen Z MSME actors. Validity and reliability tests confirmed that all research instruments were both valid and reliable. The findings reveal that creativity and challenges simultaneously have a significant impact on MSME management strategies. Partially, creativity shows a significant influence, highlighting the importance of innovative thinking in product development, marketing, and branding. However, challenges emerge as the more dominant factor, reflecting Gen Z’s resilience and adaptability in navigating market competition, limited capital, and evolving consumer expectations. These results suggest that successful MSME management by Gen Z relies not only on creativity but also on the ability to transform challenges into strategic opportunities. The study concludes by recommending the enhancement of Gen Z’s entrepreneurial competencies through targeted training programs that foster creativity and equip them with tools to respond to dynamic business environments.

The Influence of Work Environment and Work Motivation on Employee Performance through Job Satisfaction as a Mediation Variable

Angela Nathasia Grace Lilo, Anindya Ardiansari — Sat, 26 Jul 2025 00:00:00 +0000

This study aims to analyze the influence of work environment and work motivation on employee performance with job satisfaction as a mediating variable. A quantitative approach was used by a survey method of 158 employees of PT Cipta Panel Buana, a manufacturing company in Indonesia. Data was collected through a questionnaire based on the Likert scale and analyzed using Partial Least Square (PLS). The results of the study show that the work environment and work motivation have a significant effect on employee performance, both directly and indirectly through job satisfaction. Job satisfaction proved to be a powerful mediator in this relationship, with a 62.8% contribution to performance variability. These findings support the importance of creating a conducive work environment and an effective motivation system to improve employee satisfaction and performance. This research makes theoretical and practical contributions in the field of human resource management, especially in the context of the manufacturing industry

Leverage and GCG Effects on Financial Performance Moderated by Firm Size

Sat, 26 Jul 2025 00:00:00 +0000

This research aims to empirically analyze the influence of leverage and Good Corporate Governance (GCG) on financial performance, with firm size functioning as a moderating variable, specifically within the hospitality industry in a Regency. The hospitality sector is a crucial part of the service industry that needs to be developed to foster new opportunities and enhance performance through competitive advantages. Employing a mixed methods approach, the study utilized purposive sampling to select a total of 117 industry units. Data analysis was conducted using the Moderated Regression Analysis (MRA) method. The results reveal that firm size does not moderate the effect of leverage on financial performance. Nonetheless, the GCG components namely the size of the board of directors, board of commissioners, and institutional ownership demonstrate a significant impact on financial performance when firm size is used as a moderating factor. Based on these findings, it can be concluded that effective implementation of GCG elements, supported by firm size, can strengthen financial performance in the hospitality industry. However, firm size alone is insufficient to influence the relationship between leverage and performance in this sector.

The Role of Workforce Quality, Village Assistance, and Village-Owned Enterprises on Economic Efficiency

Sawaroh, Alifah Rokhmah Idialis, Herry Yulistyono, Tripitono Adi Prabowo — Sat, 26 Jul 2025 00:00:00 +0000

Economic inefficiency in Pamekasan Regency is reflected in its low GRDP per capita, indicating suboptimal community welfare, particularly in villages. This study aims to analyze and identify village-level economic efficiency influenced workforce quality, village assistance, and the role of village-owned enterprises. Using a quantitative approach, this research applies an output-oriented Data Envelopment Analysis (DEA) method. The findings reveal that 71% of the villages have Constant Return to Scale (CRS), 7% are in Increasing Returns to Scale (IRS), and 22% in Decreasing Returns to Scale (DRS). The average efficiency score is 0.94, indicating that economic efficiency has reached 94%. This suggests that the combination of workforce quality, assistance, and village-owned enterprises involvement contributes significantly to achieving efficient village economies. The study concludes that while the economic efficiency level is high, a 6% improvement remains possible through increased output or reduced input, following the benchmark of optimally efficient Decision-Making Units (DMUs). The novelty of this research lies in its integration of qualitative elements quantified through efficiency measurement tools, providing a focused analysis of how workforce quality, village assistance, and village-owned enterprises institutions influence village-level economic efficiency.

Analyzing the Influence of Accessibility and User Factors on Mode Choice for Daily Commuters

Syahrul Fathoni, Hera Widyastuti — Sat, 26 Jul 2025 00:00:00 +0000

The population growth of Surabaya City is increasing every year with a growth rate of 0.42% in the range of 2020-2023. However, the increase is also in line with the increase in private vehicles and travel needs, it is inversely proportional to the lack of optimal use of public transportation, especially Trans Semanggi Suroboyo. Trans Semanggi Suroboyo West-East corridor crosses residential areas to the city center, so it is expected to connect residences with places of education and work. One of the causes of this non-optimality based on previous research is the accessibility factor. This study aims to explore accessibility-related influences on mode choice. The methodology used in this study is the assessment of accessibility levels using the public transport accessibility levels method and continued with mode selection using the binary logistic regression method. The results of this study show that there is evidence of the influence of accessibility in the selection of transportation modes. In addition, there are variables of user characteristics that influence the selection of modes that complement the model. This study has potential as an evaluation material in improving accessibility to support the optimization of the use of public transportation, especially on daily trips.

The Effectiveness of Transformational Leadership with Emphasis Optimization Job Characteristics in Enhancing the Employee Performance

Ujo Sujoto, Anoesyirwan Moeins, Hamzah — Mon, 28 Jul 2025 00:00:00 +0000

Public service institutions, particularly immigration checkpoints, are facing increasing demands for efficiency and professionalism, making employee performance a critical concern. In this context, leadership style and job design are considered key drivers in enhancing workforce effectiveness. This study aims to examine the effectiveness of transformational leadership and the optimization of job characteristics in improving employee performance at the Soekarno-Hatta Immigration Checkpoint (TPI) under the Directorate General of Immigration. A quantitative research approach was employed using a survey method, with data collected through questionnaires distributed to TPI employees and analyzed using multiple linear regression. The findings reveal that transformational leadership significantly contributes to employee performance by offering inspiration, motivation, and individualized support. Additionally, job characteristics such as skill variety, autonomy, and feedback also have a strong positive effect on enhancing employee engagement and responsibility. Furthermore, both variables collectively exert a significant influence on performance improvement. The study concludes that the synergy between inspirational leadership and well-designed job structures is essential for achieving optimal employee outcomes. These insights offer practical implications for strategic human resource management within public sector organizations.

Dualism of Sanctions in Unlawful Acts: Between Civil Damages and Criminal Punishment

Sat, 26 Jul 2025 00:00:00 +0000

Sanction dualism often arises in offenses such as fraud, embezzlement, or persecution, where a single act violates public legal norms and simultaneously causes personal harm to individuals. This study explores the concept of sanction dualism the simultaneous imposition or potential overlap of criminal and civil sanctions in cases of unlawful acts within the Indonesian legal system. Using a normative juridical method, the study relies on legislative and conceptual approaches grounded in the theory of legal integration, which supports a cross-branch legal framework. The research identifies two key issues: how the legal system conceptualizes sanction dualism and how it manages the harmonization between criminal and civil law. The findings highlight that although Indonesia permits the application of dual sanctions, there are significant procedural and institutional challenges. These include limited integration of civil claims within criminal proceedings, a lack of clear technical guidelines, and inadequate protection of victims’ rights. Consequently, legal processes often become fragmented and fail to deliver substantive justice. The study recommends regulatory reform, improved coordination among legal institutions, and stronger adoption of integrative legal approaches. These efforts are crucial for achieving a legal process that is fair, efficient, and capable of restoring both legal certainty for perpetrators and justice for victims.

Metode yang digunakan dalam penelitian ini adalah metode yuridis normatif dengan pendekatan peraturan perundang-undangan, pendekatan konseptual, serta studi kasus yang relevan. Teori yang menjadi dasar analisis adalah teori integrasi hukum yang menjelaskan perlunya pendekatan lintas-cabang hukum dalam menangani satu perbuatan melawan hukum.

Hasil penelitian menunjukkan bahwa sistem hukum Indonesia secara normatif memungkinkan pemberlakuan dualisme sanksi, namun pelaksanaannya masih menghadapi tantangan dalam hal prosedur, kelembagaan, dan perlindungan hak-hak korban. Meskipun KUHAP mengatur kemungkinan penggabungan gugatan perdata dalam proses pidana, penerapannya masih terbatas dan jarang digunakan. Selain itu, belum adanya pedoman teknis yang jelas menyebabkan proses hukum sering berjalan secara terpisah dan tidak sinkron, sehingga berisiko mengabaikan keadilan substantif.

Penelitian ini merekomendasikan perlunya harmonisasi yang lebih sistematis antara hukum pidana dan perdata, baik melalui pembaruan regulasi, peningkatan koordinasi antarlembaga penegak hukum, maupun penguatan pemahaman aparat terhadap pendekatan integratif. Tujuannya adalah agar proses hukum dapat berjalan secara efisien, adil, dan komprehensif, sekaligus menjamin pemulihan hak korban dan kepastian hukum bagi pelaku.

The Central Authority of the Republic of Indonesia's Attorney General's Office in Handling Forest Destruction Cases

Sulis Setyowati — Mon, 28 Jul 2025 00:00:00 +0000

This study aims to analyze the implementation of the authority of the Republic of Indonesia Prosecutor's Office in handling criminal cases of forest destruction through a multidoor approach, as well as to examine the application of the principle of substantive justice in prosecution practices based on the Palembang District Court Decision. The method used is applied normative legal research with a statutory approach, a case approach, and a conceptual approach. Secondary data was obtained through documentary studies and analyzed qualitatively descriptively. The results of the study indicate that the multidoor approach is applied in law enforcement against a series of criminal acts of forest destruction because it is related to natural resources and the environment which are regulated by various regulations. Furthermore, the Cassation Decision rejected the cassation request from Ir. Basta Siahaan, so that the Executing Prosecutor can implement the Appeal Decision which confirms the Palembang District Court Decision Number 1010/Pid.B/LH/2019/PN.Plg. In the decision, the defendant was sentenced to five years in prison and a fine of Rp2,000,000,000.00 with a subsidiary provision of four months in prison. This decision has fulfilled two-thirds of the Public Prosecutor's demands and demonstrates law enforcement efforts that pay substantive attention to the dimensions of legal and environmental justice.

Effectiveness of Digital-Based Islamic Religious Education in Society 5.0

Jamalullel Jamalullel, Nasehudin — Fri, 25 Jul 2025 00:00:00 +0000

This study aims to examine the effectiveness of digital based Islamic Religious Education learning in the Society 5.0 era through a case study at MTs Al Falah Jatirokeh. Digital learning is implemented using platforms such as Google Classroom, Zoom, YouTube, and other interactive media to deliver Islamic material visually and contextually. The study used a qualitative approach with a case study method. Data collection techniques included observation, in depth interviews, and documentation. The results show that the effectiveness of digital learning is greatly influenced by teacher and student readiness, the use of appropriate technological media, and active student participation. Teachers who master digital pedagogy have been shown to improve students' understanding of abstract materials such as monotheism and morals through visual media. Generation Z students have shown a positive response to flexible and interactive learning. However, challenges remain, such as limited devices and stable internet access. Therefore, support from madrasah and government policies is needed to equitably distribute facilities and provide digital literacy training. Digital based Islamic Education learning has been proven to make a positive contribution to the quality of Islamic education which is more adaptive, innovative, and relevant in the digital era.

Legal Certainty and the Suspension of Criminal Investigations Due to Civil Disputes in Indonesian Criminal Law Practice

Nurhadi Junaedi, Derex Anoraga Siradjz, Yuyut Prayuti — Mon, 04 Aug 2025 00:00:00 +0000

Criminal and civil law often intersect in land ownership disputes, particularly when land grabbing cases are delayed due to ongoing civil litigation. This creates challenges in law enforcement, especially regarding legal certainty, justice, and utility. This study aims to examine how legal protection is provided to complainants in criminal cases involving sufficient evidence under Article 184 of the Criminal Procedure Code, when the investigation is suspended due to civil disputes. It also investigates whether the suspension practice based on the Chief of Police’s Telegram Letter, referring to Supreme Court Regulation (Perma) Number 1 of 1956, aligns with the principles of legal certainty and justice. The study adopts a normative juridical approach, using statutory, theoretical, and case-based analysis. It focuses on in-concreto legal evaluation, especially on whether criminal investigations should proceed or be postponed pending civil decisions. Findings show that although Perma Number 11956 provides procedural guidance for prejudicial disputes, its application often leads to legal uncertainty and risks case expiration. This creates dualism in judicial practice. Law enforcement authorities must carefully assess the status of civil claims before halting criminal investigations. Future research should address the need for more integrated regulations to avoid conflicting practices between civil and criminal proceedings.

Implementation of Government Regulation No. 28/2024 concerning Adolescents Contraception: A Medical Personnel Perspective

Sulfa Rizkiandini, Rahma Damayanti, Ahmad Ma’mun Fikri — Mon, 04 Aug 2025 00:00:00 +0000

This study analyzes the implementation of Government Regulation (PP) No. 28 of 2024 regarding the provision of contraceptives for students and adolescents, based on the perspective of medical personnel. As a derivative of Law No. 17 of 2023 Article 103 Paragraph 4, the regulation aims to protect adolescent reproductive health and reduce early pregnancy and sexually transmitted infections. This research used a normative juridical method and empirical approach through interviews with health professionals and legal experts, this study finds several key challenges. The result of this study is the implementation of Government Regulation No. 28 of 2024 concerning the provision of contraceptives for adolescents emphasizes the role of medical personnel in providing accurate and easy-to-understand reproductive health education. These include the absence of clear technical guidelines, lack of training for medical personnel in delivering reproductive health education, and resistance from communities due to perceived conflicts with moral and cultural values. Furthermore, the policy risks clashing with higher legal norms, such as the Marriage Law No. 1 of 1974 in conjunction with Law No. 16 of 2019, as it may be interpreted as encouraging premarital sexual activity. To overcome these challenges, the study recommends regulatory harmonization, improved coordination among stakeholders, and inclusive education strategies. Without such efforts, the policy’s effectiveness in achieving its goals remains uncertain.

Comparative Review Of Informed Consent As A Legal Safeguard In Healthcare: Perspectives From Indonesia and Others Countries

Fuji Restu Firma, Elim Jusri, Asep Sapsudin — Mon, 04 Aug 2025 00:00:00 +0000

Informed consent serves as a fundamental ethical and legal mechanism to uphold patient autonomy and safeguard against medical malpractice. This evolving concept provides an opportunity to assess the weaknesses and effectiveness of informed consent mechanisms as a form of legal protection in Indonesia, particularly in comparison to the legal systems of other countries. This paper aims to compare the role of informed consent as a legal safeguard in healthcare services in Indonesia and other countries. This study employed a comparative legal research method using both normative-comparative and functional approaches, supported by literature searches across four major electronic databases. The included materials consist of peer-reviewed empirical studies, legal analyses, policy reports, and case studies. In Indonesia, informed consent is governed by various legal instruments, including the newly enacted Law No. 17 of 2023. However, implementation faces challenges related to cultural values, paternalistic practices, and limited health literacy. In comparison, systems in the UK, Germany, and the US emphasize individual autonomy and standardized documentation, whereas Indonesia continues to struggle with systemic and socio-cultural barriers that compromise consent quality. In many developing countries, collective decision-making norms and resource constraints further hinder compliance with international standards. Meanwhile, developed countries face challenges related to complexity, variability in practice, and the influence of advanced technologies on patient comprehension. Informed consent is a vital legal instrument in healthcare, but its implementation is heavily influenced by the legal structure, cultural context, and institutional capacity of each country. A culturally adaptive approach to informed consent, alongside capacity strengthening, simplification of informational materials, and the use of communication technologies, is essential to ensure ethically sound and legally effective patient protection.

Legal Protection for Doctors Under Law Number 17 of 2023 Concerning Health

Oktavian Tamon, Eko Wahyuddin Setiawan, Asep Sapsudin — Mon, 04 Aug 2025 00:00:00 +0000

The security and safety of doctors is a serious concern in the health sector, especially after the occurrence of various violence against health workers. This issue has become increasingly important with the new Health Law, which is expected to provide stronger legal protection for doctors in carrying out their professional duties. This study aims to examine how legal protection for doctors is regulated in the new regulation and identify whether the protection is sufficient to ensure a sense of security at work. This research uses a normative juridical method with a statutory approach and a case approach. Data collection techniques were carried out through literature study of legal documents, laws and regulations, and relevant court decisions. Data analysis was conducted qualitatively with a descriptive-analytical approach. The findings indicate that the new Health Law contains several important provisions regarding legal protection for doctors, but there are still some legal gaps and weaknesses in implementation in the field. Therefore, it is recommended that the government strengthen legal protection mechanisms and clarify law enforcement procedures in cases of violence against doctors in order to create a safe and conducive work environment.

Legal Certainty of Intercontinental Traditional Health Workers in Indonesia

Anggodo Rahayu Prastyo, Twody Yudiman, Arman Lany — Mon, 04 Aug 2025 00:00:00 +0000

Intercontinental traditional health workers are health workers with a scientific basis in traditional Chinese health who perform traditional health services in Indonesia accordance with Health Law No. 17 of 2023. This research aims to conduct an in-depth study of the legal certainty of Intercontinental traditional health workers in Indonesia in relation to rights, authorities and sanctions in the provision of health services and support for National Health Network (JKN) benefits through the Health Social Security Organizing Agency (BPJS). The research is a qualitative research based on normative law in the form of a legal research process that focuses on legal rules or principles sourced from laws and regulations, court decisions, and doctrines from legal experts. The results of the study state that Intercontinental traditional health workers get legal certainty in accordance with the Law and Regulation of the Minister of Health as traditional health workers with authority and can practice in independent practices, community health centers, hospitals, traditional health service facilities and/or health service facilities (Griya Sehat). Intercontinental traditional health workers have not yet received benefit support from the National Health Network through the Social Security Organizing Agency. It is necessary to make regulations for Intercontinental traditional health practitioners that include internationally recognized competency standards, national registration and licensing mechanisms, and residency and work requirements

Evaluating Accessibility of Medical Rehabilitation Services in Indonesia: Challenges and Solution

Muhammad Adib Dwitamma Putra, Arman Lany — Mon, 04 Aug 2025 00:00:00 +0000

Limited access and uneven quality of medical rehabilitation services remain major challenges in improving patients’ quality of life in Indonesia. Many patients, especially in remote areas, face difficulties accessing adequate rehabilitation facilities due to limited human and infrastructure resources. Additionally, a lack of public awareness and insufficient psychosocial support reduce therapy adherence. This study aims to evaluate the barriers and potential solutions within Indonesia’s medical rehabilitation system. The research method employs a qualitative descriptive approach using a literature review technique based on secondary data such as scientific articles, policy documents, and relevant research reports. Findings reveal key obstacles including limited facilities, insufficient health insurance coverage for rehabilitation services, and inconsistent service standards across facilities. The discussion highlights the need for strengthening referral systems, improving public health literacy, and developing integrated rehabilitation models that include psychosocial components. The study concludes that enhancing access, service quality, and active participation of patients and families in the rehabilitation process is essential for accelerating recovery and improving patient outcomes.

The Role of Guided Questions in Enhancing Student’s English Writing Ability

Mu'min, Bimas Reskiawan, Susi Astiantih — Mon, 04 Aug 2025 00:00:00 +0000

Many students encounter challenges in organizing ideas, developing content, and maintaining coherence in descriptive writing tasks. In response to this issue, guided questions were introduced as a structured instructional approach to help students think critically and write more effectively. The purpose of this research was to analyze the differences in students’ writing performance before and after the implementation of the guided questions strategy and to compare the results with those of students who were taught using traditional methods. The research used a quasi-experimental design involving 70 students, divided into control and experimental groups. Both groups completed pre-tests and post-tests focused on descriptive text writing. Data were analyzed using descriptive statistics to observe patterns of improvement. The results showed that students in the experimental group experienced greater improvement in their writing scores and moved into higher performance categories compared to the control group. The results have implications for educators that guided questions offer practical and adaptable approach to support students in developing their writing skill. These findings suggest that the guided questions strategy can enhance students’ ability to generate and organize ideas in writing. Therefore, this strategy is recommended as an effective method for improving writing instruction in similar educational contexts.

Tax Avoidance in Indonesian Infrastructure Companies: Roles of CEO Narcissism, Related Party Transactions, and Audit Quality

Oon Sarwono, Agustin Fadjarenie — Mon, 30 Jun 2025 00:00:00 +0000

Taxation serves as one of the most crucial sources of state revenue for financing various development programs and public services This study examines the effect of CEO narcissism, related party transactions, and audit quality on tax avoidance. The sample consists of 34 infrastructure companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2023 period. The analysis uses panel data regression with a Fixed Effect model, selected based on Hausman and Chow test results. Findings show that CEO narcissism and related party transactions have a significant positive effect on tax avoidance, while audit quality has a significant negative effect. This study expands existing literature by integrating behavioral, transactional, and governance dimensions into a unified framework for analyzing tax avoidance. It is among the few studies applying a visual-based proxy CEO photo prominence to measure narcissism in the Indonesian context. A noteworthy context of this study is the regulatory exemption from the 4:1 debt-to-equity ratio limit granted to infrastructure firms in Indonesia, allowing them greater flexibility in financing through related party loans. While supporting development goals, this exemption also raises the risk of tax avoidance. By highlighting how personality traits, intra-group financing, and auditor oversight interact, this study offers insights for improving corporate governance and tax policy, particularly in strategic sectors like infrastructure.

Effect of Motivation and Satisfaction on Performance with Discipline as Mediator

Dina Damaris Sibarani, Hafrizal Okta , Nurlina Nurlina — Mon, 04 Aug 2025 00:00:00 +0000

Employee performance is a critical factor in organizational success and is influenced by various psychological and behavioral factors. Among them, work motivation and job satisfaction play significant roles in shaping employee behavior and outcomes. However, the role of work discipline as an intervening variable in this relationship has not been thoroughly explored, especially in cooperative institutions. This study aims to identify and analyze the influence of work motivation and job satisfaction on employee performance, with work discipline serving as a mediating variable. This research uses a quantitative approach, involving 128 employees selected through probability sampling. Data were collected using a structured questionnaire and analyzed using Partial Least Squares-Structural Equation Modeling. The results indicate that neither work motivation (P = 0.426) nor job satisfaction (P = 0.112) has a direct, significant effect on work discipline. Likewise, neither work motivation (P = 0.154) nor job satisfaction (P = 0.112) has a direct influence on employee performance. However, work discipline has a significant impact on performance (P = 0.187), and it mediates the effect of work motivation (P = 0.010) and job satisfaction (P = 0.002) on employee performance. Work discipline plays a crucial mediating role in translating motivation and satisfaction into improved employee performance.

The Effect of QRIS Payment on Consumer Purchase Decisions Using Technology Acceptance Model

Sukmardin Zalukhu, Falentino Sembiring — Mon, 30 Jun 2025 00:00:00 +0000

This study aims to determine the influence of the use of the Quick Response Code Indonesian Standard (QRIS) digital payment method on consumer purchase decisions using the Technology Acceptance Model approach. There are three independent variables used in this study, namely perception of utility, attitude towards use, and intention to use, and one dependent variable, namely purchase decision. The research method used was quantitative with a survey approach, and data collection was carried out through a closed questionnaire of 400 respondents. Data analysis was carried out using the Partial Least Squares - Structural Equation Modeling method through SmartPLS. The results showed that all independent variables had a significant effect on purchasing decisions. The intention to use QRIS is the most dominant factor influencing purchase decisions, followed by attitudes towards its use and the perception of benefits. The R-Square value of 0.858 indicates that the research model has a strong clear power in explaining the variables of purchasing decisions. This research contributes to adoption of digital payment technology among consumers. The results of the research are expected to be considered for digital payment system developers, business actors, and researchers in developing more effective strategies to increase the use of QRIS.

Analysis of the Impact of the COVID-19 Pandemic on Financial Performance in Various Industrial Sectors in Indonesia

Jacksen, Nella Yantiana — Mon, 04 Aug 2025 00:00:00 +0000

The COVID-19 pandemic significantly impacted the financial performance of companies across various industries in Indonesia, prompting an analysis of sectoral differences. This study aims to compare the financial performance of public companies in the mining, consumer goods, pharmaceutical, and agriculture sectors from 2019 to 2023. Using a quantitative approach, data from 40 companies, selected through purposive sampling based on large market capitalization and high trading liquidity, were analyzed. Financial performance was assessed using liquidity, debt-to-equity, return on assets, and total asset turnover ratios. A descriptive comparative method and the non-parametric Kruskal-Wallis test were employed to evaluate differences across sectors. The findings reveal significant differences in liquidity, profitability, and asset utilization efficiency, with the agriculture sector showing lower performance compared to others. The pharmaceutical sector demonstrated resilience in terms of profitability and asset efficiency, while the consumer goods and mining sectors maintained moderate stability. Debt-to-equity ratios remained uniform across sectors. These results highlight sector-specific financial dynamics during the pandemic, offering insights for investors, management, and policymakers. The study contributes to understanding financial resilience in emerging markets and suggests further research into subsector dynamics and additional financial metrics.

The Quality of Educators’ Communication on the Satisfaction of Students, Guardians and its Impact on Word of Mouth

Faiq Yunianto — Tue, 05 Aug 2025 00:00:00 +0000

The critical role of interpersonal communication in fostering trust and loyalty among students’ guardians is especially significant in the context of educational marketing. This study aims to analyze the influence of the quality of educator communication on the Word of Mouth (WoM) of students' guardians, with guardian satisfaction as a mediating variable. This study uses a quantitative approach with the Partial Least Squares Structural Equation Modeling (PLS-SEM). The sample consisted of 56 guardians of students at Mambaul Hisan Elemetery School, who were selected through simple random sampling. The results showed that the quality of communication had a significant effect on the satisfaction of students' guardians and on WoM directly. In addition, guardian satisfaction also had a significant effect on WoM, and significantly mediated the relationship between communication quality and WoM. The R² value of 0.622 for satisfaction and 0.815 for WoM indicates that the model has high predictive power. This study concludes that good communication quality contributes to creating satisfaction and encouraging voluntary promotion by students' guardians. The practical implications of these findings encourage primary schools to build transparent, consistent, and responsive communication strategies as part of efforts to strengthen the institution's image

Determination of Fraud Diamond Theory in Detecting Fraud in Financial Reporting

Muhammad Rizki Wiraputra, Fera Damayanti, Haryono — Wed, 06 Aug 2025 00:00:00 +0000

Financial statement fraud undermines transparency and accountability in state-owned enterprises, posing significant risks to stakeholders. This study aims to examine the effectiveness of the Fraud Diamond Theory, encompassing pressure, opportunity, rationalization, and capability, in detecting such fraud in Indonesian state-owned enterprises. The research analyzes 45 annual reports from 15 state-owned enterprises between 2021 and 2023, categorized into fraud and non-fraud groups, using logistic regression with 10 independent variables. Findings indicate that only the total accrual variable, representing rationalization, significantly influences fraud detection, while the other nine variables show no notable impact. This suggests that accounting manipulation through accruals is a critical factor in fraudulent financial reporting within state-owned enterprises. The study concludes that focusing on accrual-based indicators, rather than relying solely on external pressures or governance changes, enhances fraud detection. Strengthening internal audit procedures and monitoring accrual patterns are recommended to improve financial integrity. However, the study's focus on state-owned enterprises limits its generalizability, suggesting future research should include private companies and qualitative approaches to explore contextual factors.

Twitter Public Sentiment towards Vasectomy in Indonesia Using SVM and Naïve Bayes

Jihan Sastri Febrilliani, Arief Wibowo — Mon, 04 Aug 2025 00:00:00 +0000

Social media has experienced rapid growth in various sectors, including the health sector. Active users of social media or often called netizens, are quite active in the health community by sharing information and experiences. access to social media is the main means of finding information related to health. This study aims to find out public sentiment on the issue of vasectomy using the SVM and Naïve Bayes methods. This research collects data from social media platforms (X) or Twitter, using several keywords related to vasectomy which has recently become a hot topic in the Indonesian community. The results of this study showed that using the Support Vector Machine (SVM) algorithm and Naïve Bayes as a comparison obtained an accuracy performance of 71% for the support vector machine method and 51% for the naïve bayes method. The findings provide insights for policymakers and health advocates on addressing misconceptions and stigma surrounding vasectomy. The findings suggest to develop a more comprehensive Indonesian sentiment dictionary, use multi-platform data, and apply advanced NLP techniques to better capture cultural and contextual nuances.

Formulation of Partnership-Based MSME Financing Strategies in Islamic Banking: An Analytic Network Process Approach

Fitri Susanti Siregar, Sugianto, Nur Ahmadi Bi Rahmani — Wed, 06 Aug 2025 00:00:00 +0000

Micro, Small, and Medium Enterprises are vital to Indonesia’s economy, particularly in North Sumatra, yet face challenges in accessing Islamic banking financing due to internal and external barriers. This study aims to formulate strategies to enhance partnership-based financing for these enterprises in Islamic banks. Using the Analytic Network Process, the research involved nine key informants from academia, regulators, and Islamic bank practitioners, employing in-depth interviews and pairwise comparison questionnaires to map problem elements and prioritize solutions. The findings identify the lack of bank staff competence in understanding the characteristics of Micro, Small, and Medium Enterprises as the primary internal barrier, while reliance on personal capital by business owners is the main external challenge. Priority strategies include staff training, multi-stakeholder collaboration, digital promotion of partner enterprises’ products, and policies for margin subsidies and collaboration forums. This research offers a strategic framework for inclusive, sharia-compliant financing policies to support regional economic growth. However, its focus on North Sumatra and limited informant sample may restrict broader applicability. The framework provides actionable guidance for policymakers and banks to strengthen financing ecosystems, fostering sustainable development for these enterprises.

Intrinsic Motivation and Employee Performance Improvement in Educational Organizations

Erna Ngala, Beatrix Lapalelo, Treesje Imran — Sat, 16 Aug 2025 00:00:00 +0000

The main issue addressed in this study is the lack of organizational attention to the development of employees' intrinsic motivation, particularly within religious educational institutions, which has led to decreased productivity, loyalty, and job satisfaction. This study aims to gain an in-depth understanding of the role of intrinsic motivation in enhancing employee performance, and to identify managerial and organizational cultural factors that either support or hinder the realization of such motivation. The research employs a qualitative approach through a case study at Sekolah Tinggi Teologi Yerusalem Baru Manado, utilizing data collection techniques including in-depth interviews, participant observation, and document analysis. Data were analyzed thematically using the framework of Braun and Clarke. The findings indicate that intrinsic motivation significantly influences performance, as employees who experience autonomy, competence, and social relatedness demonstrate higher levels of loyalty and productivity. Supporting factors identified include participatory leadership, a spiritual organizational culture, and flexible working arrangements. Conversely, the obstacles observed comprise limited training opportunities, the absence of regular evaluations, and financial constraints. The implications of these findings suggest that organizations, particularly in the education sector, need to design managerial strategies focused on strengthening intrinsic motivation through value-based policies, non-material rewards, and the development of a work environment that fosters employees' psychological growth.

The Impact of the Secondhand Clothing Import Ban Policy on the Trade of Used Garments

Natasya Aretha Amelia, Andi Purnawarman — Mon, 04 Aug 2025 00:00:00 +0000

This study investigates the impact of the government’s import ban on used clothing on the secondhand clothing trade. The research seeks to understand how the policy has influenced local trading activities, market dynamics, and consumer behavior. The primary objective of this study is to analyze and describe the socio-economic effects resulting from the implementation of the used clothing import ban, with a particular focus on shifts within the local second-hand clothing market. To achieve this, the study employs a descriptive qualitative approach. Data collection methods include direct field observations, unstructured interviews with traders and consumers, and literature reviews from relevant academic sources and policy documents. This methodological framework allows for an in-depth exploration of the issue from multiple perspectives. The results show that while the import ban has not fully halted secondhand clothing trade, it has contributed to a noticeable slowdown. There has been a gradual reduction in the number of active thrift traders, alongside a modest but growing consumer shift toward new, locally manufactured garments often viewed as more hygienic. Additionally, local garment producers have reported stable or increased demand during certain seasons. The policy has begun to influence market behavior, though its effectiveness remains partial and ongoing.

The Role of Innovation Capabilities in Improving MSME Performance: A Case Study of Pujorahayu Tourism Village

Helmita — Fri, 15 Aug 2025 00:00:00 +0000

The transformation of the digital economy and the increasing intensity of global competition pose significant challenges for Micro, Small, and Medium Enterprises (MSMEs) in maintaining sustainable performance, especially in the rural tourism sector which often operates with a traditional business approach. This study aims to investigate the role of innovation capability as a strategic determinant in improving the performance of MSMEs in Pujorahayu Tourism Village. Using a qualitative approach with the systematic literature review method, data was collected and analyzed from various academic sources, industry publications, and policy documents during the period 2018–2024. The analysis is focused on three main dimensions of innovation capabilities: technological innovation, process innovation, and organizational innovation. The results of the study show that innovation capabilities play a critical role as a critical determinant in increasing revenue, market expansion, and operational efficiency of MSMEs in tourist villages, with the main mechanisms being resource optimization, creation of competitive advantages, and adaptation to market changes. These findings reinforce the relevance of Resource-Based View and Dynamic Capabilities Theory in the context of community-based tourism, as well as provide practical implications for the development of sustainable and locally-based MSME strategies.

Regulation of Ethical Aspects of Electronic Medical Records in Indonesia’s Positive Law and Their Implementation in Hospitals

Joshua Jonah Prajany, Lamria Silitonga, Asep Sapsudin — Tue, 05 Aug 2025 00:00:00 +0000

The transformation of medical records into electronic form through Minister of Health Regulation Number 24 of 2022 aims to enhance healthcare service systems based on the principles of data security and confidentiality. However, the implementation of Electronic Medical Records (EMR) requires more than technical readiness; it must also adhere to core medical ethics principles, including autonomy, privacy or confidentiality, integrity, authentication, availability, access control, and non-repudiation. This study aims to analyze how these ethical principles are regulated and implemented in Indonesian hospitals. Using a normative legal research method with a statutory approach, this study examines relevant laws and regulations along with literature from scientific publications between 2020 and 2025. The findings reveal that although the regulation of EMR ethics is relatively comprehensive, its practical application remains limited. Key issues include the absence of specific SOPs, insufficient technological capacity, and limited attention to patient autonomy. While many hospitals share basic RME features such as login access, integration, and data backup, only some adopt advanced security measures like auto log-off or electronic signatures. This study concludes with recommendations to harmonize regulations with field practices, improve data protection, and ensure equitable technological infrastructure for sustainable EMR implementation in Indonesia.

Strengthening Indonesia’s National Police Directorate for Enhanced Protection of Women and Children

Ayu Nurasyifa Wirayati, Nola Retno, Ahmad Ma'mun Fikri — Wed, 06 Aug 2025 00:00:00 +0000

Crimes against the protection of women and children (Tindak Pidana Perdagangan Anak/TPPA) and human trafficking offences (Tindak Pidana Perdagangan Orang/TPPO) are serious transnational crimes that violate human rights and threaten social order. In Indonesia, TPPA and TPPO cases rose significantly from 2023 to 2024, exposing a persistent gap between legal frameworks and their practical enforcement. This study analyzes the evolution of TPPA and TPPO case handling by reviewing relevant regulations, examining annual case data, and identifying key challenges in the prevention and prosecution of these cases. Adopting a qualitative descriptive approach, this study draws on statistics from the Ministry of Women’s Empowerment and Child Protection and the Indonesian National Police, supplemented by a review of relevant legislation. Findings indicate that while reported cases continue to increase, resolution rates remain low due to the limited availability of specialized personnel, inadequate infrastructure, particularly in remote regions, weak inter-agency coordination, low public awareness, and insufficient victim protection. A notable legal development in 2024 is the creation of a dedicated TPPA and TPPO Directorate within the National Police, aimed at improving investigative procedures, institutional structures, and human resource capacity. The study concludes that stronger regulatory implementation, improved coordination, and comprehensive victim support are essential to address the ongoing enforcement gap.

Legal Issues in Limiting Authority of Health Professional Organizations After Indonesia’s 2023 Health Law Enactment

Fauzi Rahman, Margaretha Margaretha, Asep Sapsudin — Sat, 09 Aug 2025 00:00:00 +0000

The enactment of Law Number 17 of 2023 on Health has raised significant concerns regarding its implications for the role and authority of health professional organizations in Indonesia. This new law is perceived as failing to uphold the functions previously guaranteed under earlier health-related regulations. This study aims to examine the legal challenges arising from the reduction of authority granted to Indonesian health professional organizations following the enactment of the Omnibus Health Law Number 17 of 2023, as well as its impact on their legal status and functional authority. Using a normative legal approach, this research applies statutory and conceptual methods, relying on both primary and secondary legal materials. The findings reveal that the diminished authority of health professional organizations has weakened their regulatory capacity, disrupted standard-setting mechanisms, and created institutional fragmentation. This condition hinders effective professional oversight and threatens public health protections. The legal restructuring introduced by the new Health Law undermines the coherent role of health professional organizations and necessitates future legal clarification or revision.

Legal Protection for Medical Personnel in BPJS Affiliated Hospitals Based on Law Number 17 of 2023

Gladys Haryanto, Erna Ambarwati, Arman Lany — Tue, 12 Aug 2025 00:00:00 +0000

Technological developments and the need for better healthcare services are driving the transformation of health law in Indonesia. This study aims to analyze the impact of Law Number 17 of 2023 concerning Health on legal protection for healthcare workers and patients. The study used a qualitative approach using literature study methods and legal document analysis. Data were collected from laws and regulations, scientific journals, and official health-related documents. The findings indicate that the law strengthens legal protection for healthcare workers by clarifying their rights and obligations, including in anesthesia services and emergency treatment. For patients, the law improves access to equitable healthcare services and ensures the confidentiality of medical records. However, implementation still faces challenges, such as a lack of public awareness and harmonization with previous regulations. This study concludes that Law No. 17 of 2023 provides a strong foundation for a more structured healthcare system, but its success depends on consistent implementation and inter-agency coordination. This study recommends increased training for healthcare workers and public outreach to support the effective implementation of this law.

Analysis of Correctional Policy in Reducing the Impact of Overcapacity at Banceuy Prison from Human Rights Perspective

Deni Angki Lesmana, Gustira Karnado, Ahmad Ma’mun Fikri — Tue, 19 Aug 2025 00:00:00 +0000

Overcrowding at the Class IIA Banceuy Prison has resulted in serious violations of inmates’ human rights, including the rights to health, security, and a decent standard of living. This study aims to analyze the effectiveness of human rights-based correctional policies, such as assimilation programs, parole, and restorative justice, in responding to the impacts of overcrowding. Using a normative juridical approach and field data through observation and interviews, the study results indicate that these policies have had a positive impact, but their implementation remains hampered by complex administrative procedures, limited facilities, and a shortage of teachers and supervisors. Skills training programs have proven beneficial, but access remains limited. Collaboration with NGOs has helped provide counseling and health services, although they are not evenly distributed. This study recommends simplifying administrative procedures, increasing the budget for basic facilities, and expanding cross-sectoral collaboration, including with the business world and educational institutions. Furthermore, reform of penal policy through decriminalization and the widespread implementation of restorative justice is considered crucial to reducing the burden on prisons. The implications of this research underscore the need for a more humane, inclusive, and rights-oriented correctional approach to prisoners.

Polemic of Passenger Luggage Import Policy: Impact Analysis, Implementation, and Legal Challenges in Indonesia

Asep Sapsudin, Hilma Aulia Agustin, Febrianti Gumay — Tue, 19 Aug 2025 00:00:00 +0000

Indonesia’s passenger luggage import policy has sparked public debate due to its impact on economic stability and compliance. This study aims to analyze the implementation, impacts, and legal challenges of the policy regulating goods brought by passengers and migrant workers. A normative legal approach was used to examine the legal framework, while an empirical approach involved interviews with customs officers and migrant workers, alongside analysis of customs declaration data from March to June 2024. The findings reveal that the policy streamlines customs processes and increases state revenue through duties, with monthly collections rising by approximately 10%. However, it faces challenges, including inconsistent enforcement, public unawareness of duty-free limits, and increased costs for small businesses reliant on imported goods. Interviews indicate that 60% of migrant workers were unaware of the regulations, contributing to compliance issues. The policy supports domestic industries but risks trade tensions with partner countries. In conclusion, while the policy enhances economic protection, it requires improved public awareness campaigns and enforcement mechanisms to address legal uncertainties and minimize negative impacts on small businesses, ensuring a balance between economic benefits and fair implementation for stakeholders.

Human Rights-Based Legal Protection for Sexual Violence Victims in Formal Education

Fakhrul Kurniawan, Iwa Munawar, Odang Suparman — Tue, 19 Aug 2025 00:00:00 +0000

Sexual violence in formal educational institutions continues to pose a serious problem, with numerous documented victims experiencing psychological trauma, academic decline, and violations of fundamental human rights. This phenomenon highlights the urgent need for comprehensive and systemic protection mechanisms. The purpose of this study is to examine the legal protection afforded to victims and witnesses of sexual violence in formal education settings from the perspective of human rights, particularly as regulated under Law Number 39 of 1999 on Human Rights. This research uses a qualitative approach with a juridical-normative method through library research. The findings indicate that legal protection has not been effectively implemented due to weak inter-agency coordination, lack of socialization, and limited institutional resources. In many cases, the institutional culture prioritizes reputation over justice, resulting in closed mediation processes that ignore victims' rights. Educational services are also often partial and unsustainable, further aggravating victim trauma. The study concludes that legal protection in educational settings still deviates from human rights principles, necessitating stronger regulatory enforcement and cooperation between policy makers and law enforcement to ensure justice and prevent recurring victimization.

Comparative Analysis of Doxing Regulations and Privacy Protection in Indonesia and Global Perspectives

Muhamad Rizky, Fauzie Muhammad Hamdani, Happy Yulia Anggraeni — Tue, 19 Aug 2025 00:00:00 +0000

Doxing, the unauthorized disclosure of an individual’s personal information, poses a significant threat to the right to privacy guaranteed by law in many countries. This phenomenon is increasing with the development of technology and the use of digital media. This study aims to explore the legal regulations governing doxing in Indonesia and compare them with the legal frameworks in several other countries, such as the United States, the European Union, and Australia. The method used is a normative juridical approach with a comparative analysis based on relevant legislation, legal doctrine, and case studies. The results show that in Indonesia, the Electronic Information and Transactions Law and the Draft Law on Personal Data Protection serve as the primary legal basis for personal data protection. However, these two instruments do not explicitly regulate doxing as a specific crime, creating a legal loophole that makes it difficult to prosecute perpetrators. Meanwhile, the European Union has the General Data Protection Regulation, which provides comprehensive protection and severe sanctions for privacy violations. This study recommends regulatory updates that include an explicit definition of doxing, strengthened law enforcement mechanisms, and increased public digital literacy to mitigate the risk of privacy violations.

Assessing the Urgency of Government Regulation Number 28/2024 on Telemedicine and Digital Consumer Protection

B. Hangga Harinawantara, Nadya Zhafira Asfihani, Ahmad Ma’mun Fikri — Tue, 19 Aug 2025 00:00:00 +0000

Government Regulation Number 28 of 2024 focuses on aligning health policies with consumer protection in the digital era, especially in the context of telemedicine. This study analyzes the urgency of this regulation amidst the development of information technology that has changed the delivery of health services. Telemedicine offers easy access, especially in remote areas, but is also faced with challenges related to service quality, data security, and protection of consumer rights. With a normative legal approach, this study evaluates the norms in the PP and their impact on digital health practices. The results show that technological infrastructure, health worker competence, and clear regulations are very important to ensure the effectiveness of telemedicine. In addition, personal data protection is a crucial issue that needs to be regulated to maintain consumer trust. Challenges in the consistency of service standards and digital literacy of the community were also identified. Therefore, collaboration between the government, health service providers, and the community is needed to build an efficient and effective telemedicine ecosystem, which in turn can improve the quality of health services in Indonesia. This study is expected to contribute to the development of relevant and comprehensive policies in the field of digital health.

Optimizing Prisoner Care Services by Enhancing Police Performance in Indonesian National Police Detention Centers

Rolando Tua, Deden Fajar Rizali, Ahmad Jamaludin — Tue, 19 Aug 2025 00:00:00 +0000

The National Police is a state apparatus responsible for maintaining public security and order, enforcing the law, and providing protection and services to the community. This study aims to explore the optimization of prisoner care services through efforts to improve the performance of Indonesian National Police members. Employing an empirical juridical approach, the research focuses on the Directorate of Prisoners and Evidence (Direktorat Tahanan dan Barang Bukti/DITTAHTI) Detention Center of the West Java Regional Police. The findings reveal that prisoner care services have been running effectively, despite a shortage of personnel specifically assigned to the care and supervision of detainees. Optimization efforts are reflected in activities such as maintaining detention center facilities, providing food and clothing for detainees, fulfilling their basic needs, maintaining cleanliness, offering physical and spiritual guidance, facilitating visitation services, ensuring access to healthcare, and conducting programs for discipline, legal awareness, and grievance resolution. These service improvements aim to support a humane and accountable investigation process. The performance of Indonesian National Police personnel significantly influences the quality of prisoner care services. As such, well-performing officers contribute to more effective and satisfactory services, directly impacting public trust and satisfaction with the role of the police in managing detainee welfare.

Reformulation of Regulatory Protection for Resident Doctors Against Bullying in Specialist Medical Education

Meyland Citra Oktri Sienty Effendy, Anwar Anwar, Ahmad Ma’mun Fikri — Tue, 19 Aug 2025 00:00:00 +0000

The phenomenon of bullying against participants in the Medical Specialist Education Program within teaching hospital environments highlights structural inequalities and legal gaps in Indonesia’s advanced medical education system. This study aims to analyze legal issues concerning the protection of professional education for specialist Doctor participants from psychological violence and bullying, while proposing an ideal regulatory reformulation to safeguard their rights. Employing normative legal research methods with legislative, doctrinal, and responsive legal theory approaches, the study reveals that existing regulations such as Law Number. 20 of 2013 on Medical Education fail to provide explicit protections for professional education for specialist Doctor participants. Meanwhile, the Minister of Health’s Instructions remain merely administrative and lack legally binding force. Regulatory reform should clearly define professional education for specialist Doctor participants’ status within the national education system, specify the rights and obligations of program organizers and participants, establish an independent anti-bullying task force, and implement monitoring mechanisms and administrative sanctions. A victim-oriented, responsive regulatory framework would not only protect trainees’ rights but also enhance the quality of medical education and national healthcare services. The state must act promptly through progressive legislation to eradicate bullying practices and ensure a fair, humane educational environment for professional education for specialist Doctor participants.

Legal Aspects of Informed Consent for Patients Requiring Emergency Treatment

Junia Putri, Syamsul Bihar, Ahmad Jamaludin — Tue, 19 Aug 2025 00:00:00 +0000

In the medical field, doctors are required to have a permit before performing medical procedures. However, doctors often encounter patients in emergency situations who cannot give consent and are not accompanied by family. This study aims to examine the implementation of informed consent in Indonesia to identify challenges and possible solutions. Through a literature review, this study uses a normative legal approach. Therefore, Law Number 17 of 2023, Article 293(9) exempts doctors from the obligation to obtain medical consent in emergencies. The result shows According to Article 275 paragraphs (1) and (2), doctors are also legally protected from payment demands after providing first aid to save lives or prevent disability. Because they offer an agreement on efforts and are exempt from legal responsibility if the patient’s goal is to be helped, doctors should not hesitate to act quickly in emergencies. This study found that Law Number 17 of 2023 provides doctors with legal protection to act without consent in emergencies, thereby reducing the risk of legal liability. The conclusion is that clear guidelines and ongoing legal education for medical personnel are essential to ensure safe and legal emergency care.

Legal Protection of Inpatients in Clinic in Improving Complete Health Services

Novel Habibi, Dicky Andrian Anwar, Odang Suparman — Mon, 18 Aug 2025 00:00:00 +0000

Legal protection in healthcare services is a crucial component in ensuring patients’ rights are upheld, particularly in primary inpatient clinics where the potential for medical error still exists. A lack of understanding regarding legal procedures and complaint mechanisms can hinder the realization of patients’ rights. The aim of this study is to examine the legal protection afforded to patients at the Shofa Gondangrejo Inpatient Primary Clinic, the legal remedies available when patients suffer losses due to unfulfilled rights, efforts to improve comprehensive health services, and how these services are supported by legal protection. This study employs a normative juridical method using primary and secondary data, with data collection conducted through interviews and questionnaires with the clinic’s public relations team. The findings suggest that legal protection is relatively well implemented, particularly through informed consent procedures prior to medical action. Legal efforts include mediation and possible legal action under Articles 1365 and 1366 of the Civil Code. Comprehensive service improvement is achieved through enhancing staff competence, fostering a patient-centred culture, promoting effective communication, and strengthening governance. The study concludes that patient rights and obligations must be regulated, and structured complaint procedures must be established to optimize legal protection in healthcare settings.

The Impact of Victim Blaming on Social Media and Handling Efforts for Victims of Sexual Violence

Sity Nurhaliza Ubino, Kamsih Astuti — Tue, 19 Aug 2025 00:00:00 +0000

Victim blaming is a persistent legal and social problem in cases of sexual violence, particularly on social media, where victims are often judged and blamed for their clothing, behavior, or background. Such responses not only reflect gender stereotypes and patriarchal norms but also hinder justice and support for survivors. This study aims to examine the forms of victim blaming on digital platforms, its legal and social implications, and strategies to address it. Using a literature review method, sources from psychology, media studies, law, and socio-cultural perspectives were analyzed. The findings indicate that victim blaming is fueled by media bias, entrenched gender norms, patriarchal culture, and low public digital literacy. Its consequences include severe psychological trauma, social isolation, and reluctance to pursue legal action or professional assistance. The study concludes that a comprehensive, cross-sectoral approach encompassing public education, media reform, stronger legal protections, and empathetic psychological support is essential to creating a safer, more just, and victim-centered digital environment. Such synergy between legal, psychological, and social sectors is necessary to break the cycle of secondary victimization and promote justice for survivors.

Shopaholic Lifestyle: A Phenomenological Study of Migrant Student in Yogyakarta

Siti Rahmayanti, Sri Muliati Abdullah — Tue, 19 Aug 2025 00:00:00 +0000

Yogyakarta, known as the “City of Students,” has seen a growing trend of shopaholic behavior among migrant students, driven by social, psychological, and economic factors. This study aims to explore the phenomenon of shopaholic lifestyle among migrant students in Yogyakarta by using qualitative approaches and phenomenological methods. The main focus of this study is to understand the triggers, subjective meanings, and emotional, social, and financial impacts of excessive consumptive behavior. Data was obtained through in-depth interviews with five migrant students aged 23–24 years old who had experience with impulsive shopping behavior. The results of the study revealed four main themes, namely: difficulties in financial management, momentary emotional satisfaction from shopping behavior, strong influence of the social environment and media, and negative impacts on financial and psychological conditions. College students tend to view shopping as an escape from stress, boredom, or academic pressure, with motivation influenced by digital promotion and consumerist culture. This study confirms that the shopaholic lifestyle is the result of a complex interaction between internal and external factors that reinforce irrational consumption patterns. These findings are expected to be the foundation for designing financial literacy strategies and psychosocial interventions for migrant students.

The Influence of Motivation Achievement, Training, and Self-Efficacy on Public Employee Performance

Danti Arvan, Afriyeni Afriyeni — Tue, 09 Sep 2025 00:00:00 +0000

Performance problems in this agency are reflected in the low achievement of work targets, limited innovation, and weak teamwork. These challenges are particularly critical for the Padang City Fisheries and Food Service, which has a strategic role in supporting food security and improving fishermen’s welfare. This study aims to analyze the influence of achievement motivation, education and training, and self-efficacy on employee performance at the Padang City Fisheries and Food Service. This study uses a quantitative approach with a survey method of 30 respondents who were selected at random and simple. The data were analyzed using multiple linear regression with classical validity, reliability, and assumption tests to ensure the reliability of the model. The results of the study showed that achievement motivation and training had a positive and significant influence on employee performance, while self-efficacy had no significant effect. Simultaneously, the three independent variables contribute to improved performance. These findings provide practical implications for human resource management in the public sector, especially in designing performance improvement policies through strengthening intrinsic motivation and implementing training oriented to the needs of the position.

The Influence of User Sentiment Analysis X on the Free Nutritious Food Program Using the K-Nearest Neighbors Method and Logistic Regression

Ainun Mardiana, Zaenal Abidin — Tue, 09 Sep 2025 00:00:00 +0000

The free nutritious meal program aims to reduce stunting, but its success relies on public support. This study analyzes public sentiment toward the program on social media X using K-Nearest Neighbors (KNN) and Logistic Regression (LR) algorithms with TF-IDF, a method to weigh important words. A total of 2,000 tweets were collected and preprocessed through cleaning, normalization, tokenization, stop word removal, and stemming. Exploratory Data Analysis (EDA) revealed predominantly positive sentiment, with class imbalance addressed using SMOTE, a data balancing technique. The KNN model achieved 78%–81% accuracy, with strong positive class performance, but weak negative class detection, due to data imbalance. Similarly, the LR model achieved 80%–81% accuracy, with positive recall ranging from 0.96 to 0.98 and negative recall ranging from 0.22 to 0.27, resulting in an F1-score below 0.38. Neutral sentiments had minimal impact. These results highlight model bias toward positive sentiments, underscoring the need for adaptive approaches to improve minority sentiment detection. The findings offer policymakers insights to address concerns about budget and implementation, enhancing trust in social programs.

The Effect of Financial Ratios on Financial Distress in Retail Sub-Sector Companies Listed on the Indonesia Stock Exchange

Andyni Yulfanis Aulia Masrifa, Mira Ayu Lestari — Sun, 31 Aug 2025 00:00:00 +0000

Financial distress refers to a condition in which a company experiences financial difficulties that hinder its ability to meet obligations. This issue is particularly relevant for retail companies, as they face intense competition, changing consumer behavior, and external economic pressures. Understanding the determinants of financial distress is important to provide early warnings for managers and stakeholders in maintaining company sustainability. This research aims to investigate the impact of financial ratios on financial distress among retail companies listed on the Indonesia Stock Exchange from 2019 to 2022. The financial ratios tested include the current ratio, debt to asset ratio, return on assets, total asset turnover, and sales growth. The study employs quantitative data and a purposive sampling method, selecting 15 retail companies, which yields a total of 60 samples. Logistic regression analysis was conducted using SPSS version 27 to test the relationships between independent variables and financial distress, as measured by the Altman Z-score. The findings reveal that none of the financial ratios, current ratio, debt to asset ratio, return on assets, total asset turnover, and sales growth, have a significant effect on financial distress. This suggests that other factors beyond traditional financial ratios may better explain financial distress.

Internal Control as a Mediator in the Quality of Financial Information at Education Foundations

Sun, 31 Aug 2025 00:00:00 +0000

The preparation of quality financial reports is essential for ensuring accountability and transparency in educational institutions. This study aims to empirically test whether internal control can mediate the effects of financial accounting literacy and human resource competence on the quality of financial information. The research was conducted in 48 educational foundations overseeing at least two schools, from elementary to high school. Data were collected through questionnaires and analyzed using the SEM-PLS method with Smart PLS 4 software, covering descriptive statistics, validity and reliability tests, R-Square, path coefficients, and hypothesis testing. Results show that accounting literacy significantly improves the quality of financial information, and internal control mediates the relationship between accounting literacy and financial statement quality. However, internal control does not mediate the effect of human resource competence, which also shows no significant direct impact. These findings highlight the importance of strengthening accounting literacy and internal control systems to enhance the reliability and accountability of financial reports in educational foundations.

The Effect of Transfer Pricing, Capital Intensity, and Leverage on Tax Avoidance with Company Size as a Moderating Variable

Badrud Tamam, Deden Tarmidi — Sun, 31 Aug 2025 00:00:00 +0000

The complexity of business transactions in Indonesia’s mining sector has raised concerns about tax avoidance, which reduces state revenue through legal loopholes. This study aims to analyze the impact of transfer pricing, capital intensity, and leverage on tax avoidance, with company size as a moderating variable, in mining companies listed on the Indonesia Stock Exchange from 2019 to 2023. The research employs a quantitative approach using panel data regression with data from 16 companies, resulting in 80 observations. Tax avoidance is measured by the ratio of tax expenses to pre-tax profits, transfer pricing by related party transactions to total sales, capital intensity by fixed assets to total assets, leverage by total debt to total assets, and company size by the natural logarithm of total assets. The findings indicate that transfer pricing and leverage significantly influence tax avoidance, while capital intensity and company size as a moderating variable do not. These results suggest that mining companies use profit shifting and debt financing to minimize tax obligations. This study contributes to understanding tax avoidance practices and offers recommendations for policymakers to enhance regulations, particularly on transfer pricing and debt-related deductions, to ensure fairer tax contributions in the mining sector.