AKADEMIK: Jurnal Mahasiswa Humanis

Kondisi Lalu Lintas, Jarak Tempuh, Kelelahan Berkendara, dan Motivasi Akademik Mahasiswa

2026-06-04T05:38:09+00:00

Traffic congestion and long commuting distances have become common challenges for university students who travel daily to campus. These transportation-related conditions may increase driving fatigue and reduce students' psychological readiness to engage in academic activities. However, empirical evidence explaining the mechanism through which commuting conditions influence academic motivation remains limited. This study aimed to examine the effects of traffic conditions and commuting distance on driving fatigue and to investigate its implications for students' academic motivation. A quantitative correlational design was employed involving 150 university students in the Bandung metropolitan area who regularly commuted to campus using private vehicles. Participants were selected through purposive sampling based on commuting frequency and travel distance criteria. Data were collected using Likert-scale questionnaires and analyzed through descriptive statistics, multiple regression, and path analysis. The findings revealed that both traffic conditions (β = 0.335, p < 0.001) and commuting distance (β = 0.416, p < 0.001) had significant positive effects on driving fatigue, jointly explaining 43.8% of its variance. Furthermore, driving fatigue negatively affected academic motivation (β = −0.495, p < 0.001) with an explained variance of 33.6%. These findings indicate that daily commuting experiences play an important role in shaping students' physical readiness and academic engagement. Therefore, transportation improvements and more flexible academic policies should be considered to better support commuter students.

Paradoks Ketergantungan Peraturan Daerah dalam Operasionalisasi Pasal 2 Undang-Undang Nomor 1 Tahun 2023 Pasca-Peraturan Pemerintah Nomor 55 Tahun 2025

2026-06-09T12:45:52+00:00

The enactment of Law Number 1 of 2023 concerning the Indonesian Criminal Code (KUHP) and its implementing regulation, Government Regulation Number 55 of 2025, marks a significant development in recognizing living law within the national criminal justice system. Although the implementing regulation addresses earlier concerns regarding the absence of procedural guidance, uncertainty remains because the application of Article 2 depends on the enactment of Regional Regulations (Peraturan Daerah). This study examines whether Government Regulation Number 55 of 2025 has strengthened legal certainty or merely shifted the implementation problem to the regional level. Using normative legal research with statutory and conceptual approaches, the study analyzes legislation, legal doctrines, and relevant scholarly literature. The findings reveal that the current regulatory framework creates four structural challenges: operational dormancy, geographical inequality in criminal law enforcement, institutional inconsistency among enforcement bodies, and a narrowing scope of living law due to the subsidiarity principle. The study argues that the principal issue has shifted from the absence of implementing regulations to excessive dependence on regional legislation. It proposes a normative framework consisting of national standards, clearer operational requirements, institutional coordination, judicial verification, and human rights safeguards to strengthen legal certainty while preserving the recognition of customary law.

Pengaruh Paparan Konten terhadap Mood Pengguna Media Sosial Tiktok

2026-06-11T13:07:19+00:00

Social media, particularly TikTok, has become an integral part of daily life and is frequently associated with users' emotional experiences. However, empirical findings on whether exposure to emotionally charged content directly influences users' mood remain inconsistent. This study aimed to examine the effect of emotional TikTok content on users' mood using an experimental approach. A posttest-only two-group experimental design was employed involving 30 undergraduate students selected through convenience sampling and randomly assigned to either an experimental group or a control group. Participants' emotional responses were measured using the Positive and Negative Affect Schedule (PANAS), and the data were analyzed using independent samples t-tests. The findings showed no statistically significant difference in mood between participants exposed to emotional content and those who viewed neutral content (p > .05). Nevertheless, the experimental group demonstrated slightly higher affect scores than the control group, suggesting that emotional digital content may still contribute to emotional responses despite the absence of a significant effect. These findings indicate that users' mood is likely shaped by multiple internal and external factors beyond short-term content exposure. The study contributes to experimental research on digital media by providing evidence that emotional responses to TikTok content are more complex than simple stimulus response assumptions.

Pengaruh Paparan Digital Beauty Filters terhadap Self Confidence pada Mahasiswi

2026-06-17T05:05:53+00:00

The widespread use of digital beauty filters on social media has changed how young women present themselves online and may influence their confidence in displaying their natural appearance. Although previous studies have mainly examined the relationship between beauty filters and self-esteem or body image, limited research has investigated their immediate effect on state self-confidence among female university students. This study aimed to examine the effect of exposure to digital beauty filters on the state self-confidence of female university students. A quantitative experimental approach with a post-test only control group design was employed. Thirty female students who met the inclusion criteria were randomly assigned to an experimental group and a control group, with 15 participants in each group. The experimental group uploaded selfies using predetermined digital beauty filters, while the control group uploaded selfies without filters. State self-confidence was measured immediately after the intervention using the Lauster Self-Confidence Scale, and the data were analyzed using an independent samples t-test. The findings revealed a statistically significant difference between the two groups (p < .001). Participants exposed to digital beauty filters reported higher state self-confidence than those in the control group, indicating that digital beauty filters can temporarily enhance situational self-confidence during online self-presentation.

Pengaruh Relaksasi terhadap Performa Siswa Saat Mengerjakan Tes

2026-06-27T03:19:14+00:00

This study examined whether a brief stretching-based relaxation technique could improve students' performance during a mathematics test by reducing psychological tension experienced during examinations. A quantitative experimental approach was employed using a two-group post-test-only design. Thirty eleventh-grade high school students voluntarily participated and were assigned into matched experimental (n = 15) and control (n = 15) groups. The experimental group performed a three-minute stretching relaxation session during the test, whereas the control group completed the same test without any intervention. Students' performance was measured using scores from a 15-item multiple-choice mathematics test. Data were analyzed through descriptive statistics, Levene's test for homogeneity of variance, and an Independent Samples t-test. The findings revealed that students receiving the relaxation intervention achieved substantially higher test scores (M = 12.10, SD = 1.49) than those in the control group (M = 6.00, SD = 2.42). The difference was statistically significant, t(28) = 8.27, p < .001, indicating that brief stretching relaxation was associated with better academic performance during testing. These findings suggest that short relaxation activities may serve as a practical strategy for helping students maintain concentration and optimize academic performance in examination settings.

Integrasi Nilai, Etika, dan Perspektif Qur’ani dalam Kurikulum Bahasa Arab: Studi Kasus pada Pesantren Islam Hidayatunnajah Bekasi

2026-06-22T22:32:25+00:00

This study aims to examine the integration of values, ethics, and Qur'anic perspectives within the Arabic language curriculum at Islamic educational institutions. Employing a descriptive qualitative approach, data were collected through in-depth interviews, classroom observations, and document analysis involving the curriculum coordinator, Arabic language teachers, and relevant instructional materials. The findings reveal that value integration is discernible across multiple dimensions of the curriculum: in the curricular objectives, which simultaneously emphasize linguistic competence and moral character development; in the instructional materials, which incorporate Islamic narratives and Qur'anic verses; in the learning process, which cultivates habitual practices such as Islamic greetings, courteous expressions, and supplications; and in the assessment system, which evaluates not only linguistic fluency but also students' conduct, manners, and overall disposition. These findings affirm that Arabic language instruction in the studied institution functions not merely as a linguistic subject, but as a meaningful vehicle for the internalization of Qur'anic values and the consistent formation of Islamic character within the everyday learning culture

Pengaruh Attentional Control terhadap Working Memory pada Mahasiswa

2026-06-26T03:14:28+00:00

The rapid advancement of digital technology has led to increased smartphone distraction among university students, particularly through notifications that disrupt learning activities. Such distractions potentially impair attentional control, which plays a critical role in working memory processes. This study aims to investigate the impact of smartphone notification interruptions on students' working memory. Using a quantitative experimental approach with a between-subjects design, this study involved undergraduate students aged 18–25, who were assigned to either a control group or an experimental group. The stimulus consisted of 15 meaningful words presented sequentially over approximately 45 seconds. The experimental group received three chat notification interruptions during the stimulus presentation, whereas the control group experienced no distractions. Following the presentation, participants underwent a one-minute retention interval before being asked to recall and write down as many words as possible using the free recall method. An Independent Samples t-Test revealed a significant difference between the experimental and control groups, t(28) = -3.54, p = 0.001. The experimental group achieved a lower recall score (M = 3.40; SD = 1.18) compared to the control group (M = 5.40; SD = 1.84). These findings demonstrate that smartphone notification interruptions can disrupt attentional control and diminish working memory performance in university students.

Pengaruh Durasi Istirahat Belajar terhadap Performa Kognitif Siswa

2026-06-25T02:52:41+00:00

This study aims to determine the effect of study break duration on students’ cognitive performance, specifically on their working memory capacity. This study employed a Between-Subjects Post-test Only experimental design based on the MAXMINCON (Maximize The Effect of Systematic Variance) principle. A total of 33 tenth-grade students from SMKN 20 Jakarta were selected using simple random sampling and randomly assigned to three groups, each receiving a different rest duration: 5 minutes, 10 minutes, and 15 minutes. In the classroom, participants memorized a series of numbers from the Digit Span Test, followed by a predetermined rest period. During this time, students were allowed to sleep or chat but were strictly prohibited from using smartphones or leaving the classroom to buy snacks. After the break ended, they were asked to recall and write down the numbers they had memorized, then fill out a questionnaire via Google Forms. The data were analyzed using an ANOVA test, followed by a Games-Howell test. The results of the analysis using Welch’s ANOVA showed that the duration of breaks during learning significantly affected students’ cognitive performance (F = 18.7, p < 0.001). Post-hoc analysis using the Games-Howell test revealed no significant difference in working memory capacity between the 5-minute break group (M = 16.8) and the 10-minute break group (M = 15.9) (p = 0.97). In contrast, students with a 15-minute break duration demonstrated significantly higher cognitive performance (M = 32.5) compared to the two groups with shorter breaks, with their average scores nearly doubling. This study concludes that a break duration of at least 15 minutes is necessary for cognitive recovery and to effectively reduce academic cognitive load.

Pengaruh Paparan Musik Klasik terhadap Working Memory pada Mahasiswa

2026-06-26T03:15:36+00:00

Complex academic demands require optimal working memory, which is often impaired by information overload and distractions. This study aims to examine the effect of exposure to Mozart’s Clarinet Concerto in A Major, K.622 on the working memory of sixth-semester students at Al Azhar Indonesia University. Utilizing a quantitative experimental approach with a Randomized Two-Group Post-Test Only Design, 30 students were randomly assigned to either an experimental group (with music exposure) or a control group (no treatment). Working memory was measured using the Merkaufgaben (ME) subtest of the Intelligenz Struktur Test (IST), and data were analyzed using an Independent Samples t-Test in Jamovi Statistical analysis was conducted using an Independent Samples t-Test, taking into account the distribution characteristics of the data. Statistical analysis revealed a significant difference between groups (p = .032), with the experimental group demonstrating higher working memory performance. In conclusion, Mozart's classical music serves as an effective, practical strategy to enhance working memory and support students' academic performance.

Eksperimen Social Comparison terhadap Tingkat Self-Esteem pada Mahasiswa

2026-06-27T03:04:32+00:00

The rapid development of social media has increased opportunities for university students to engage in social comparison, particularly upward social comparison, which may influence their self-esteem. While previous studies have consistently reported a negative association between social comparison and self-esteem, most have relied on correlational designs that cannot establish causal relationships. This study aimed to examine the effect of social comparison on students’ self-esteem using an experimental approach. A randomized two-group posttest-only design was employed involving 30 undergraduate students aged 18–24 years, who were randomly assigned to either an experimental group (n = 15) or a control group (n = 15). Data were collected online through Google Forms after participants provided informed consent. The experimental group was exposed to social media content depicting students with outstanding academic and non-academic achievements to induce upward social comparison, whereas the control group viewed neutral content without social comparison cues. Participants’ state self-esteem was measured using the State Self-Esteem Scale (SSES) developed by Heatherton and Polivy (1991). Data were analyzed using an Independent Samples t-Test to compare self-esteem scores between groups. The results showed no statistically significant difference between the experimental and control groups (t = 0.528, p = 0.602), indicating that a single brief exposure to upward social comparison content was insufficient to produce a measurable change in students’ state self-esteem under the conditions of this study.

Pengaruh Intervensi Self-Compassion terhadap Academic Burnout pada Mahasiswa

2026-06-27T03:05:55+00:00

Academic burnout is a psychological condition commonly experienced by university students due to prolonged academic demands. The factors that influence this condition are emotional exhaustion, cynicism, and reduced academic efficacy. This condition affects performance, leading to a lack of satisfaction in the learning process. Previous research shows that self-compassion plays an important role in reducing academic burnout among students. Self Compassion is the attitude of accepting and caring for one's own shortcomings, failures, and suffering, without avoiding those experiences. Self-Compassion consists of three main components self-kindness, common humanity, and mindfulness. However, previous research is still limited in explaining the role of self-compassion as a factor influencing academic burnout. Thus, by using an experimental method with two groups, namely the experimental group and the control group, this study aims to see the extent of the influence of self-compassion on academic burnout. This study involved 30 participants consisting of undergraduate students. All participants were ensured to meet the criteria for experiencing academic burnout thru a screening process at the initial stage before the implementation of the research. Data collection was conducted using the Academic Burnout Scale (ACS) and the Self-Compassion Scale (SCS). Additionally, the materials for the self-compassion intervention were developed based on the components found in the Self-Compassion Scale (SCS). The collected data were analyzed using descriptive statistics, paired sample t-test, and independent sample t-test. The research results show a significant impact of the self-compassion intervention on the reduction of academic burnout in the experimental group (EG). This was significantly evidenced by a t-value of t(14) = 3.16 and a significance value of p = 0.007 (p > 0.05), with an effect size based on Cohen’s d of 0.817.

Pengaruh Metode Mencatat (Handwriting Vs Typing) terhadap Daya Ingat (Memory Recall) pada SMA Bakti Idhata

2026-06-27T10:16:06+00:00

The increasing use of digital devices in schools has changed students’ note-taking habits, yet evidence regarding whether handwriting or typing leads to better memory recall among Indonesian high school students remains limited. This study aimed to compare memory recall performance between students who habitually used handwriting and those who preferred typing during learning activities. A quantitative comparative study with a post-test-only design was conducted involving 24 students from SMA Bakti Idhata selected through purposive sampling. Participants were classified into handwriting (n = 12) and typing (n = 12) groups based on their regular note-taking practices. All participants received the same learning material and completed a standardized memory recall test after the learning session. Data were analyzed using descriptive statistics, the Shapiro–Wilk normality test, an independent-samples t-test, and the Mann-Whitney U test. Descriptive results showed that the typing group achieved a higher mean score (90.2) than the handwriting group (83.6). However, the independent-samples t-test (p = 0.201) and Mann-Whitney U test (p = 0.230) indicated no statistically significant difference between the two groups. These findings suggest that note-taking method alone does not determine memory recall, as learning outcomes may also be influenced by attention, motivation, learning habits, and engagement during instruction.

Pengaruh Video Motivasi Berbasis Figur Inspiratif terhadap Academic Self-Confidence pada Mahasiswa

2026-06-28T11:45:42+00:00

Academic self-confidence plays an important role in students' academic achievement, learning motivation, and classroom engagement. Although previous studies have widely examined instructional videos as learning media, empirical evidence regarding the effectiveness of inspirational figure-based motivational videos as a psychological intervention to enhance academic self-confidence remains limited, particularly within Indonesian higher education. This study aimed to investigate the effect of inspirational figure-based motivational videos on students' academic self-confidence. A quantitative experimental approach employing a pretest-posttest control group design was conducted with 30 undergraduate students who were randomly assigned to an experimental group (n = 15) and a control group (n = 15). Academic self-confidence was assessed using the Academic Confidence Scale (ACS), and the data were analyzed using paired-sample and independent-sample t-tests. The findings revealed a significant improvement in academic self-confidence among students who received the motivational video intervention (t = −3.70, p = .002), whereas no significant change was observed in the control group (t = −0.550, p = .591). Furthermore, the experimental group achieved significantly higher posttest scores than the control group (t = 2.32, p = .028). These findings indicate that inspirational figure-based motivational videos can serve as an effective digital intervention for strengthening students' academic self-confidence in higher education.

Pengaruh Aktivitas Scrolling Sosial Media terhadap Performa Recall Kata (Immediate Recall) pada Mahasiswa

2026-06-30T11:11:49+00:00

The increasing use of social media among students raises concerns about its impact on cognitive functions, particularly memory ability. The activity of scrolling thru social media, which involves rapid, diverse, and continuous exposure to information, is suspected to disrupt the attention process that plays a crucial role in the encoding and retrieval of information from short-term memory. This study aims to examine the effect of social media scrolling activities on immediate recall performance among students. This study uses a two group exprerimental design with a randomized pretest-posttest control group design model, which falls under the between-subject design category. A total of 30 students aged 18-25 were recruited using convenience sampling and randomly divided into experimental and control groups. The experimental group was given a treatment in the form of a 15-minute social media scrolling activity, while the control group did not receive this treatment. The ability of immediate recall was measured using a word list recall task consisting of a list of 15 words in the pre-test and post-test stages. The research results indicate that there is no significant difference in immediate recall performance between the experimental group and the control group (p > 0.05). These findings indicate that exposure to social media scrolling activities for 15 minutes under the conditions of this study is not sufficient to produce statistically delectable changes in immediate recall performance. Further research is recommended to use stricter experimental controls and larger sample size to enchance the internal validity of the study.

Pengaruh Gratitude Journaling terhadap Tingkat Stres Akademik pada Siswa SMA

2026-07-01T08:45:39+00:00

Academic stress is a common psychological challenge among high school students which may affect their psychological well-being and academics. In terms of positive psychology, gratitude journaling has been suggested as a tool which would allow people to cope with academic pressure better. Thus, the purpose of the current research was to find out the impact of gratitude journaling on the academic stress of high school students. A quasi-experimental design with a pretest-posttest control group was used, and 67 participants aged about 17 years old were recruited via a purposive sampling technique from two intact classes; 37 participants in the experimental group and 30 participants in the control group. Academic stress was assessed using the Educational Stress Scale for Adolescents (ESSA). A gratitude journaling intervention was conducted for five days in the experimental group (five grateful things per day), while control group continued learning as usual. Data were analyzed using paired and independent samples t-tests in Jamovi. The results showed that the experimental group experienced a significant decrease in academic stress from pretest to posttest (t(36) = 3.15, p = .003), whereas the control group showed no significant change (t(29) = 1.30, p = .204). The posttest comparison also indicated significantly lower academic stress in the experimental group than in the control group (t(65) = −3.44, p = .001). These findings suggest that gratitude journaling is a promising, simple, and low-cost intervention for reducing academic stress among high school students, although its effectiveness warrants further confirmation through stronger experimental designs.

Pengaruh Media Audio-Visual terhadap Working-Memory pada Siswa SMA

2026-07-02T09:51:55+00:00

Working memory is a cognitive function that plays an important role in temporarily storing and manipulating information to support learning and information processing. Differences in information delivery media, such as audio and visual media, may engage different components of working memory and potentially lead to different cognitive outcomes. This study aimed to examine the effect of receiving information through audio and visual media on the working memory of high school students. This study employed a quantitative experimental method using a post-test control group design. The participants were 27 tenth-grade students from Perguruan Darul Ma’ruf Jakarta, consisting of 14 students in the audio group and 13 students in the visual group. Data were collected using a post-test consisting of five essay questions administered after the treatment. Data analysis was conducted using the Shapiro–Wilk normality test, Independent Sample t-test, and Cohen’s d effect size analysis with Jamovi software. The results of the normality test indicated that the data were normally distributed (p = 0.494). The Independent Sample t-test showed no significant difference between the audio and visual groups (t = 1.17, p = 0.253), indicating that the alternative hypothesis was rejected and the null hypothesis was accepted. However, the effect size analysis revealed a Cohen’s d value of 0.451, indicating a small-to-moderate effect, with the audio group obtaining a higher mean score than the visual group. These findings suggest that audio and visual media do not significantly differ in their influence on the working memory of high school students.

Optimalisasi Pengelolaan Media Sosial Instagram BP Batam dalam Meningkatkan Citra sebagai Lembaga Pemerintah di Kawasan Free Trade Zone Batam

2026-07-03T08:43:28+00:00

Digital transformation has reshaped the way governments communicate with the public through the use of social media as a platform for information dissemination, enhanced transparency, and institutional image building. BP Batam utilizes its official Instagram account, @bpbatam, as a public communication channel to strengthen public trust and disseminate information regarding the management of the Batam Free Trade Zone. This study aims to analyze the management of BP Batam's Instagram account using the SOME (Share, Optimize, Manage, and Engage) model. A descriptive qualitative approach was employed, with data collected through observations, documentation, and interviews with BP Batam's Public Relations personnel. The findings indicate that the Instagram account has been managed systematically through structured content planning, the use of appropriate visual design and communication style, publication management based on a multi-level approval process, and efforts to enhance audience engagement by delivering informative content aligned with institutional activities and relevant events. Although these strategies have contributed to the effectiveness of public communication, improvements are still needed in audience segmentation, the development of a more comprehensive content calendar, and the enhancement of follower participation through more proactive engagement strategies. The implementation of the SOME model provides a systematic framework for managing government social media, thereby improving the quality of digital public communication. Furthermore, the model contributes to building a professional, transparent, and responsive institutional image while strengthening the relationship between the government and the public in the digital era.

Pengembangan dan Validitas Alat Ukur Social Masking Exhaustion pada Dewasa Awal

2026-07-07T02:49:34+00:00

Social pressure to conform to environmental norms drives individuals, particularly early-adult college students, to engage in constant social masking, leading to profound psychological exhaustion. Until now, no psychometric instrument has specifically measured Social Masking Exhaustion (SME) in a non-clinical early-adult population in Indonesia. This study aims to develop and validate an SME measurement tool based on Persona Theory, Need to Belong, and Social Anxiety. The instrument comprises six dimensions: constant internal dialogue, desire to form bonds, physical exhaustion, fear of negative evaluation, regulating facial expressions, and attitude changes across social environments, with 60 initial items on a 1–4 Likert scale. Content validity was assessed through peer judgment using CVR, CVI, and Aiken's V; most items achieved Aiken's V ≥ 0.70, with 4 items eliminated, leaving 56 final items. A pilot study with 31 respondents indicated Cronbach's Alpha α = 0.903, indicating very high internal consistency. Further testing on 164 respondents via Confirmatory Factor Analysis (CFA) showed a good model fit across all dimensions: DI (CFI = 0.986, SRMR = 0.0293, RMSEA = 0.0576), KI (CFI = 0.998, SRMR = 0.0314, RMSEA = 0.0199), KF (CFI = 1.000, TLI = 1.010, SRMR = 0.0166), EN (CFI = 0.978, SRMR = 0.0345, RMSEA = 0.0587), EW (CFI = 1.000, TLI = 1.060, SRMR = 0.0217), and PS (CFI = 0.995, SRMR = 0.0240, RMSEA = 0.0369). These results indicate that the SME instrument has adequate construct validity and reliability for use with the early-adult population in Indonesia.

Pengembangan Skala Need to Belongingness pada Dewasa Awal

2026-07-07T02:51:02+00:00

Early adulthood is a developmental stage characterized by increasing social demands and interpersonal transitions, making the need to belong an essential psychological need. Although this construct has been widely discussed, a culturally relevant instrument for measuring the need to belong among Indonesian early adults remains limited. This study aimed to develop and evaluate the psychometric properties of a Need to Belong Scale for early adults based on three dimensions: sense of belonging, social inclusion versus exclusion, and quality of social relationships. A quantitative instrument development approach was employed using purposive sampling. Content validity was examined through expert judgment using the Content Validity Index (CVI), followed by a pilot study involving 30 participants to assess internal consistency. Construct validity was subsequently evaluated using Confirmatory Factor Analysis (CFA) on data collected from 152 early adults aged 18-25 years living in the Greater Jakarta area. The content validation process retained 27 of the initial 30 items, while the pilot study demonstrated excellent internal consistency (Cronbach's α = 0.957). The CFA findings indicated that the proposed three-dimensional structure showed acceptable construct validity. Overall, the developed scale demonstrates satisfactory psychometric properties and may serve as a useful instrument for assessing the need to belong among Indonesian early adults.

Pengaruh Reward terhadap Motivasi Belajar Mahasiswa

2026-07-07T10:59:59+00:00

Learning motivation plays an important role in supporting students' academic achievement. Although rewards are widely used as an external strategy to encourage learning, previous studies have reported inconsistent findings regarding their effectiveness, particularly among university students. This study aimed to examine whether reward provision influences students' learning motivation from the perspective of Self-Determination Theory. A quantitative experimental approach with a pretest-posttest control group design was employed. Twenty undergraduate students were recruited through convenience sampling and randomly assigned to an experimental group that received reward-based treatment and a control group without rewards. Learning motivation was measured using the Academic Motivation Scale (AMS), while the data were analyzed using descriptive statistics, assumption tests, paired-sample t-tests, and independent-sample t-tests. The findings indicated a slight increase in the average motivation score among students who received rewards, whereas the control group showed a small decline. However, the differences were not statistically significant, either within the experimental group or between the two groups. These results suggest that reward provision alone was insufficient to produce a significant improvement in learning motivation, highlighting the importance of considering the quality of motivational support beyond external incentives.

Pengembangan Instrumen Perceived Digital Intimacy pada Generasi Z dalam Hubungan Romantis

2026-07-08T02:58:49+00:00

The increasing use of digital communication among Generation Z has transformed the way romantic partners develop and maintain emotional intimacy, creating the need for a valid instrument to assess perceived digital intimacy. This study aimed to develop and provide preliminary psychometric evidence for a Perceived Digital Intimacy (PDI) scale designed for Indonesian Generation Z in romantic relationships. An instrument development and psychometric validation design was employed. The initial scale consisted of 40 items representing five dimensions: emotional closeness, self-disclosure, trust, sense of connection, and frequency and quality of digital communication, measured using a four-point Likert scale. Content validity was evaluated through expert judgment using the Content Validity Index (CVI), followed by a pilot study involving 30 participants to assess internal consistency. Construct validity was examined using Confirmatory Factor Analysis (CFA) with data collected from 150 respondents. One item was removed after content validation, resulting in 39 retained items. Cronbach's alpha coefficients ranged from 0.764 to 0.914 across dimensions. CFA indicated χ² = 1073 (df = 564, p < .001), CFI = 0.844, TLI = 0.826, SRMR = 0.097, and RMSEA = 0.077 (90% CI = 0.070–0.084). These findings provide preliminary evidence supporting the construct validity and reliability of the instrument while indicating the need for further refinement before broader application.

Pengaruh Learning Agility Quotient, Intelligence Quotient, Emotional Quotient, and Digital Literacy terhadap Kesiapan Kerja Mahasiswa S1 Akuntansi di Era 4.0

2026-07-10T02:42:19+00:00

This study aims to analyze the inluence of Learning Agility Quotient, Intelligence Quotient, Emotional Quotient, and Digital Literacy on the Work Readiness of Accounting Undergraduate Students in the 4.0 Era. The method used is quantitative. The population in the study were accounting undergraduate students studying at universities located on Madura Island. The research sample was determined using a purposive sampling technique with the respondent criteria being active students of the Accounting Study Program, registered at the university that is the object of the study. Accounting students in semesters 3 to 8. Data collection was carried out using a questionnaire instrument distributed online through digital media. The data obtained were then analyzed using the Statistical package for the social sciences (SPSS 27) method. The results of this study indicate that: Learning Agility Quotient has a positive effect on the Job Readiness of Accounting Undergraduate Students in the 4.0 Era. Furthermore, Intelligence Quotient does not have a positive effect on the Job Readiness of Accounting Undergraduate Students in the 4.0 Era. Furthermore, Emotional Quotient has a positive effect on the Job Readiness of Accounting Undergraduate Students in the 4.0 Era. Furthermore, Digital Literacy has a positive effect on the Job Readiness of Accounting Undergraduate Students in the 4.0 Era.

Pengembangan dan Uji Validitas Alat Ukur Epistemic Trust pada Remaja SMA

2026-07-10T02:45:11+00:00

Developments in digital technology have increased ease of access to information, but also require adolescents to have the ability to evaluate the credibility of information. This ability is related to epistemic trust, which is an individual's tendency to assess, trust, and use information based on the level of trust in its source. This study aims to develop and test the validity of a measurement tool for epistemic trust in high school adolescents in Indonesia. The study used an instrument development method with a purposive sampling technique on 200 high school students aged 15–19. Instrument development was carried out through blueprint development, expert judgment, content validity testing using Aiken's V, pilot testing on 37 students, and construct validity testing using Confirmatory Factor Analysis (CFA) and reliability testing using Jamovi. The initial blueprint consisted of 30 items representing three dimensions: trust, mistrust, and credulity. After validation, 11 items met psychometric criteria. The CFA results showed that all items had significant coefficients (p < 0.05), with the highest factor loading value for item i21 ( = 0.741). The model fit test showed an RMSEA of 0.0775 and a SRMR of 0.0801, which fall within the acceptable fit category. However, the CFI of 0.870 and TLI of 0.829 did not meet the good fit criteria. Overall, the developed epistemic trust instrument has adequate construct validity and is suitable for measuring epistemic trust in high school adolescents in Indonesia. However, item refinement and testing on a larger sample are still needed.

Pengaruh Paparan Video Tiktok terhadap Perubahan Mood Mahasiswa

2026-07-10T02:46:17+00:00

This study examines the effect of TikTok content on university students moods, given the platform's widespread use and its potential to shape emotional states through exposure to positive and negative content. An experimental pretest-posttest design was used, involving 40 active university students aged 18–23 randomly assigned to three groups: positive content, negative content, and control. Mood was measured using the Positive and Negative Affect Schedule (PANAS) before and after participants watched TikTok videos for 10–15 minutes. Data were analyzed using paired sample t-tests and One-Way ANOVA. Results showed significant differences in positive and negative affect across groups after treatment, with the negative-content group recording the highest scores on both affect dimensions. These findings suggest that TikTok content exposure influences students moods, though individual internal factors in responding to stimuli may also contribute to the observed changes.

Pengaruh Warna Tulisan terhadap Kemampuan Mengingat pada Siswa

2026-07-12T07:58:35+00:00

The use of color in text is hypothesized to enhance student memory by capturing attention and facilitating information processing during learning. This study aimed to determine the effect of using color in text on students' short-term memory compared to using black-and-white text. A quasi-experimental method with a static-group design was employed, involving 30 students from SMA Darul Ma’arif who were divided into an experimental group and a control group, each consisting of 15 students. The experimental group was presented with colored text, while the control group received black-and-white text. Memory performance was measured via a task requiring the recall of 25 words categorized into five categories; the results were then analyzed using an Independent Samples T-Test. The analysis revealed that the experimental group achieved a mean memory score of 24.7, whereas the control group achieved a mean score of 23.5. Although a difference in means existed between the two groups, statistical analysis indicated that the difference was not significant (p = 0.242). Consequently, the use of color in text has not been proven to exert a significant influence on students' short-term memory. These findings suggest that while color in text holds potential as a visual stimulus, its effectiveness warrants further investigation using a more optimal research design.

Uji Validitas Alat Ukur Self Alienation di Ruang Online pada Remaja

2026-07-14T04:08:02+00:00

The increasing use of social media has created new challenges for adolescents in maintaining an authentic sense of self. Continuous pressure to meet online expectations and seek social validation may contribute to self-alienation, yet no validated instrument has been specifically developed to assess this construct among Indonesian adolescents. This study aimed to develop and examine the psychometric properties of the Self-Alienation in Online Spaces among Adolescents scale based on Seeman's theory of alienation. The instrument consisted of 44 items representing five dimensions: powerlessness, meaninglessness, normlessness, isolation, and self-estrangement, using a four-point Likert scale. Content validity was evaluated through expert judgment using the Content Validity Index (CVI). Internal consistency was examined in a pilot study involving 30 adolescents, while construct validity was assessed using Confirmatory Factor Analysis (CFA) with data collected from 172 adolescents aged 14–18 years who actively used social media. The findings demonstrated excellent content validity, acceptable internal consistency, and satisfactory construct validity across all dimensions. These results indicate that the instrument is suitable for measuring self-alienation in online environments among Indonesian adolescents and provides a useful tool for future research on adolescent psychological well-being and digital behaviour.

Pengembangan dan Evaluasi Psikometrik Skala Penularan Emosi (Emotional Contagion Scale) pada Dewasa Awal di Indonesia

2026-07-14T04:02:49+00:00

Research on emotional contagion has predominantly been conducted in Western cultures, raising concerns about the suitability of existing measurement instruments for the Indonesian collectivist context. This study aimed to adapt and evaluate the psychometric properties of the Emotional Contagion Scale (ECS) for Indonesian early adults. A quantitative instrument development approach was employed involving 157 participants aged 18–45 years who met predetermined inclusion criteria. Participants were recruited using purposive sampling. The adaptation process included conceptualization, expert judgment for content validation, pilot testing, reliability analysis using Cronbach’s Alpha and item–rest correlation, and construct validation through Confirmatory Factor Analysis (CFA). The initial instrument comprised 50 items representing five emotional dimensions: happiness, love, fear, anger, and sadness. Psychometric evaluation resulted in a final version consisting of 25 items. The adapted scale demonstrated high internal consistency (Cronbach’s Alpha = 0.888), while the retained items adequately represented their intended constructs. CFA supported the proposed five-factor structure with acceptable model fit across dimensions, although several items showed relatively low factor loadings and require further refinement. Overall, the Indonesian version of the Emotional Contagion Scale provides a valid and reliable instrument for assessing emotional contagion among Indonesian early adults and offers a culturally relevant tool for psychological research and practice.

Surviving Emerging Adulthood: Validasi Struktur Internal Skala Perkembangan Sosial Mahasiswa dengan Confirmatory Factor Analysis

2026-07-18T00:53:33+00:00

Social development has become an important aspect of university students' adjustment during emerging adulthood. However, measuring this construct requires a psychometrically sound instrument capable of accurately representing its multidimensional nature. This study aimed to examine the construct validity of the Social Development Scale by evaluating whether its theoretical structure was supported by empirical data. A quantitative instrument validation design was employed involving 169 university students selected through purposive sampling. Data were analyzed using Confirmatory Factor Analysis (CFA) with Jamovi version 2.3 and the lavaan package. The instrument was developed based on four theoretical dimensions: Subjective Well-Being, Social Relationship, Social Participation, and Social Value & Fairness. The findings demonstrated that the measurement model generally supported the proposed factorial structure. Three dimensions Subjective Well-Being, Social Relationship, and Social Value & Fairness showed satisfactory model fit, whereas the Social Participation dimension indicated acceptable but less optimal fit, suggesting the need for further refinement. Overall, the results provide empirical evidence that the Social Development Scale possesses adequate construct validity and can be used to assess social development among university students. These findings contribute additional psychometric evidence supporting the use and further development of the instrument in higher education research.

Pengembangan Instrumen Pengukuran Online Disinhibition pada Dewasa Awal

2026-08-09T02:57:55+00:00

The increasing use of social media has intensified the phenomenon of online disinhibition, in which individuals tend to express their thoughts, emotions, and behaviors more freely in digital environments than in face-to-face interactions. Despite growing attention to this phenomenon, Indonesia still lacks a psychometrically validated instrument that reflects the cultural and communication characteristics of its young adult population. This study aimed to develop and evaluate an Online Disinhibition instrument for Indonesian young adults. Instrument development involved three stages: content validity assessment by four experts using the Content Validity Index (CVI), reliability testing with 30 respondents, and construct validity testing through Confirmatory Factor Analysis (CFA) involving 163 respondents. The initial instrument consisted of 40 items, of which 35 met the content validity criteria. Subsequent construct validation produced a final instrument containing 16 items representing the benign and toxic online disinhibition dimensions. The reliability analysis yielded a Cronbach’s Alpha coefficient of 0.808, indicating good internal consistency. CFA results demonstrated a good fit for the benign dimension and an acceptable fit for the toxic dimension. These findings indicate that the developed instrument possesses satisfactory psychometric properties and can be used to assess online disinhibition among Indonesian young adult social media users.

Pengembangan Alat Ukur Workaholism pada Pekerja

2026-07-18T09:15:09+00:00

Workaholism has become an increasingly important issue in contemporary workplaces due to rising productivity demands and the widespread adoption of digital work practices. Despite the growing interest in this construct, the availability of comprehensive measurement instruments remains limited. This study aimed to develop a workaholism scale for workers based on four dimensions: motivational, cognitive, emotional, and behavioral, and to evaluate its psychometric properties. A quantitative instrument development approach was employed by constructing an initial pool of 40 items derived from the conceptual framework of workaholism. The instrument was evaluated through expert judgment for content validity, followed by construct validation using Confirmatory Factor Analysis (CFA) and internal consistency testing with Cronbach's Alpha. The findings indicated that 39 items demonstrated satisfactory content validity, while the CFA results supported the four-dimensional measurement model after item refinement. The final instrument consisted of 25 valid items with excellent internal consistency (Cronbach's Alpha = 0.879). These findings suggest that the developed instrument provides a reliable and valid measure of workaholism and can be used to assess workaholism tendencies among workers in future organizational and psychological research.

Pengembangan dan Validasi Skala Moral Disengagement pada Dewasa Awal di Indonesia

2026-07-20T05:52:31+00:00

Moral disengagement is a psychological mechanism that allows individuals to justify behavior that violates moral standards by temporarily disengaging self-regulatory processes. The availability of an instrument that can assess this mechanism is important for understanding unethical behavior among emerging adults in Indonesia. This study aimed to develop a Moral Disengagement Scale for emerging adults aged 18–25 years and to examine its content validity, item discrimination, construct validity, and internal consistency. A quantitative instrument-development design was employed with 151 participants aged 18–25 years who completed the scale online. The initial 80 items were evaluated through expert judgment using Aiken’s V, followed by item analysis and confirmatory factor analysis (CFA) based on Bandura’s eight moral disengagement mechanisms. The content validity assessment yielded mean Aiken’s V coefficients of 0.894 for relevance and 0.772 for clarity. Item analysis resulted in a final scale comprising 56 items, including 27 favorable and 29 unfavorable items. The overall scale demonstrated good internal consistency, with a Cronbach’s Alpha coefficient of 0.868. CFA results indicated adequate fit for several dimensions, although some dimensions showed marginal or inadequate fit based on selected fit indices and therefore require further evaluation. These findings provide preliminary psychometric evidence for the Moral Disengagement Scale and indicate its potential for assessing moral disengagement among emerging adults in Indonesia.

Validasi Inventori Fleksibilitas Kognitif Bentuk Singkat Versi Indonesia: Analisis Faktor Konfirmatori

2026-07-19T04:46:49+00:00

Cognitive flexibility is an important psychological capacity that enables individuals to adjust their thoughts and responses to changing situations. However, an efficient and psychometrically adequate short-form measure is needed for research in the Indonesian context. This study aimed to examine the construct validity and internal consistency of the Indonesian version of the Short-Form Cognitive Flexibility Inventory (CFI-SF). Data were collected through an online survey from 160 Indonesian adults aged 18–40 years recruited using purposive sampling. The CFI-SF consists of 10 items representing two dimensions, Alternative and Control, rated on a five-point Likert scale. Construct validity was examined using Confirmatory Factor Analysis (CFA), while internal consistency was assessed using Cronbach’s alpha. The results showed that all 10 items had significant standardized factor loadings ranging from 0.589 to 0.917 (p < .001). The two-factor model demonstrated acceptable overall fit based on CFI = 0.933, TLI = 0.911, and SRMR = 0.0562, although RMSEA = 0.0858 indicated a marginal fit. The scale showed acceptable internal consistency, with a Cronbach’s alpha of 0.727. These findings provide initial evidence supporting the construct validity and reliability of the Indonesian CFI-SF for research involving Indonesian adults.

Analisis Yuridik Penerapan Itikad Tidak Baik Dalam Pembatalan Merek Organisasi Sosial : Studi Kasus Putusan Mahkamah Agung Nomor 687 K/Pdt.Sus-HKI/2025 tentang Sengketa PITI Persatuan vs PITI Persaudaraan

2026-07-24T05:46:52+00:00

The registration of the “PITI” trademark by PERSAUDARAAN ISLAM TIONGHOA INDONESIA (PITI Persaudaraan) has raised a legal dispute with PERSATUAN ISLAM TIONGHOA INDONESIA (PITI Persatuan), which had previously used the PITI name and logo. The main issue concerns whether the registration, despite the first-to-file principle, was conducted in bad faith by taking advantage of an identity and reputation previously associated with another organization. This study aims to examine the application of the bad-faith principle in the cancellation of the PITI Persaudaraan trademark and to analyze the legal implications of the Supreme Court Decision Number 687 K/Pdt.Sus-HKI/2025 for the protection of organizational identity and legal certainty. This normative legal research employs statutory, case, and conceptual approaches, using legislation, court decisions, and legal literature as primary and secondary legal materials. The findings indicate that bad faith functions as a substantive limitation on the first-to-file principle. The courts considered the historical use of the PITI identity, the relationship between the parties, similarity of the marks, the applicant’s knowledge of the existing identity and reputation, and potential public confusion. The decision demonstrates that trademark registration cannot be used to legitimize an attempt to exploit another party’s established organizational identity and reputation.

Pengaruh Good Corporate Governance, Green Accounting, dan Capital Intensity terhadap Tax Avoidance pada Perusahaan Sektor Barang Konsumen Primer yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024

2026-07-23T22:40:19+00:00

Tax avoidance remains an important issue because companies may seek to minimize their tax burden while remaining within applicable tax regulations. This study aims to examine the effects of Good Corporate Governance, Green Accounting, and Capital Intensity on Tax Avoidance in primary consumer goods companies listed on the Indonesia Stock Exchange during 2020–2024. This study employs a quantitative approach with a causal associative design. The population consists of 125 companies, from which 38 companies were selected using purposive sampling, resulting in 190 firm-year observations. Secondary data were obtained from annual financial reports and PROPER ratings. Tax avoidance is proxied by the Effective Tax Rate (ETR), Good Corporate Governance is measured using the number of board directors and audit committee members, Green Accounting is proxied by the PROPER rating, and Capital Intensity is measured by the ratio of fixed assets to total assets. Panel data regression is employed to analyze the data. The results indicate that Good Corporate Governance and Capital Intensity have no significant effect on ETR, while Green Accounting has a positive and significant effect on ETR. This finding indicates that companies with better PROPER ratings tend to have higher ETRs and, consequently, lower indications of tax avoidance. Simultaneously, the three independent variables significantly affect ETR, although the model explains only 4.2% of its variation.

Pengaruh Total Assets Turnover dan Ukuran Perusahaan terhadap Nilai Perusahaan : Sudi Empiris pada Perusahaan Sub sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2018-2024

2026-08-12T13:32:18+00:00

This study aims to examine and analyze the effect of Total Asset Turnover (TATO) and Firm Size on Firm Value in the property and real estate subsector companies listed on the Indonesia Stock Exchange (IDX) for the 2018–2024 period. The research approach used is associative quantitative with secondary data in the form of annual financial statements. Sampling was conducted using a purposive sampling technique, resulting in 10 companies with an observation period of 7 years, generating a total of 70 observations. Data analysis was performed using panel data regression assisted by EViews 9 software. The results show that partially, Total Asset Turnover (TATO) has no significant effect on Firm Value, while Firm Size has a significant negative effect. Simultaneously, Total Asset Turnover (TATO) and Firm Size have a significant effect on Firm Value. The coefficient of determination (Adjusted R-square) test result shows a value of 0.855. This indicates that 85.55% of the variation in Firm Value can be explained by the two independent variables, while the remaining 14.45% is influenced by other variables outside the research model.

Pengaruh Intensitas Persediaan, Kepemilikan Asing dan Thin Capitalization terhadap Agresivitas Pajak

2026-08-13T15:24:37+00:00

Tax aggressiveness is an important issue in the structure of state revenue because it reflects companies’ efforts to reduce their tax liabilities by exploiting regulatory loopholes, which may lead to a reduction in state revenue. Previous studies have reported inconsistent findings regarding the effects of inventory intensity, foreign ownership, and thin capitalization on tax aggressiveness. Therefore, this study aims to re-examine the effects of these three variables within a more recent sectoral and research period. Specifically, this study examines the effects of inventory intensity, foreign ownership, and thin capitalization on tax aggressiveness among consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024, both simultaneously and partially. This study employs a quantitative approach using secondary data obtained from companies’ annual reports and financial statements. The sample was selected using purposive sampling based on predetermined criteria, resulting in 9 companies with 45 observations over a five-year period. The data were analyzed using panel data regression with the assistance of EViews 14, as this method accommodates both time-series and cross-sectional data. The results show that, simultaneously, inventory intensity, foreign ownership, and thin capitalization have a significant effect on tax aggressiveness. Partially, inventory intensity has a positive and significant effect on tax aggressiveness, foreign ownership has a negative and significant effect, while thin capitalization has no significant effect on tax aggressiveness. Future research is recommended to expand the variables, sample size, and observation period to obtain more representative results.

Peran Mediasi Kualitas Data Pelaporan pada Pengaruh Koordinasi Alur Kerja dan Komunikasi Insiden terhadap Keselamatan Pasien

2026-08-14T22:44:51+00:00

Patient safety is a core pillar of healthcare quality, with facility and safety management (FSM) as a key determinant of medical equipment reliability. At RSUD Pasar Minggu, the ratio of IPSRS technicians to medical equipment is low (1:58), maintenance is dominated by corrective actions (88%) over preventive ones (12%), and equipment damage is under-reported. A preliminary survey showed that workflow coordination, incident communication, reporting data quality, and patient safety were all rated low, while the mediating role of reporting data quality had never been simultaneously tested. This study analyzes the effect of workflow coordination and incident communication on patient safety, both directly and through reporting data quality as a mediator. Using an explanatory sequential mixed-methods approach, the quantitative phase applied CB-SEM (AMOS) with 112 respondents, followed by an FGD with 4 IPSRS informants. The model was found fit (CFI = 1.000); incident communication and workflow coordination each had a significant positive effect on reporting data quality, and reporting data quality and incident communication each had a significant positive effect on patient safety, while workflow coordination had no direct effect. Reporting data quality was proven to mediate the effect of incident communication, but not the effect of workflow coordination, on patient safety. Managerially, RSUD Pasar Minggu needs to simplify reporting workflows, strengthen a just culture, and build an integrated, data-driven reporting system.

Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan dan Pertumbuhan Perusahaan terhadap Nilai Perusahaan

2026-08-15T10:10:08+00:00

This study aims to provide empirical evidence regarding the effect of Tax Planning, Deferred Tax Expense, and Company Growth on Firm Value. This study employs an associative quantitative approach using secondary data obtained from the annual reports of each company. The population of this study consists of companies in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange for the period 2020–2024. Sampling was conducted using the purposive sampling method, resulting in 34 companies with an observation period of 5 years. The data analysis technique used is panel data regression analysis with the assistance of EViews 12. The F-test results indicate that simultaneously, tax planning, deferred tax expense, and company growth have a significant effect on firm value. Meanwhile, the t-test results indicate that partially, tax planning has a significant effect on firm value, whereas deferred tax expense and company growth partially have no significant effect on firm value.

Pengaruh Transfer Pricing, Thin Capitalization dan Capital Intensity terhadap Agresivitas Pajak

2026-08-16T02:36:37+00:00

This study aims to provide empirical evidence regarding the effect of Transfer Pricing, Thin Capitalization, and Capital Intensity on Tax Aggressiveness. This study employs a quantitative approach and uses secondary data. The population in this study consists of energy companies listed on the Indonesia Stock Exchange during the 2022–2025 period. The sampling method used was purposive sampling. A total of 23 companies were selected as the sample with an observation period of 4 years, resulting in 92 sample data. The analytical methods used include descriptive statistical analysis, panel data regression analysis, model selection test in which the Fixed Effect Model was selected as the most appropriate model, classical assumption tests, multiple linear regression analysis, and hypothesis testing with the assistance of E-Views version 13. The results of the simultaneous hypothesis test indicate that Transfer Pricing, Thin Capitalization, and Capital Intensity jointly affect Tax Aggressiveness. The partial hypothesis test results indicate that thin capitalization and capital intensity have a positive effect on tax aggressiveness, whereas transfer pricing has a negative effect on tax aggressiveness.

Pengaruh Struktur Modal, Perencanaan Pajak dan Beban Komersial terhadap Pajak Penghasilan Badan Terutang

2026-08-15T13:15:10+00:00

This study aims to test and analyze the influence of capital structure, tax planning, and commercial expenses on the income tax of debtable entities. The type of research method used is associative quantitative which means numerical data consisting of more than one research variable. The source of research data is using secondary data in the form of company financial statements. The population in this study uses consumer cycliclas sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. Sampling of this study was carried out using the purposive sampling method according to the predetermined criteria, so that a sample of 19 companies was obtained with an observation period of 5 years. The analysis method of this study uses panel data regression analysis with the help of a data processing application, namely E-views version 12. The results of the t-test showed that the variables of capital structure (DER) and commercial expenses had a partial effect on the income tax of the debtable entity, while the variable of tax planning partially had no effect on the income tax of the debtable entity. The results of the F test show that simultaneously the variables of capital structure (DER), tax planning, and commercial expenses affect the income tax of the debtable entity.

Pengaruh Karakteristik Perusahaan, Dewan Komisaris Independen, Kepemilikan Manajerial dan Umur Perusahaan terhadap Penghindaran Pajak

2026-08-16T15:21:02+00:00

This research was conducted with the aim of determining the influence of company characteristics, independent board of commissioners, managerial ownership, and company age on tax avoidance. This type of research is quantitative research. The data source used is secondary data. The sample used in this study is non-cyclicals consumer sector companies listed on the Indonesia Stock Exchange for the 2019-2024 period. The sampling technique carried out in the research is the purposive sampling method. The observations in this study amounted to 222 data from 37 companies that were sampled. The test was carried out using the panel data regression method with the help of eViews 12 software. The results of the study show that simultaneously the characteristics of the company, the independent board of commissioners, managerial ownership, and the age of the company have an effect on tax avoidance. Partial managerial ownership has an effect on tax avoidance, but the characteristics of the company proxied by the size of the company, the independent board of commissioners, and the age of the company have no effect on tax avoidance.

Pengaruh Pendapatan Asli Daerah, Pajak Daerah dan Retribusi Daerah terhadap Belanja Modal : Studi Empiris pada Pemerintah Provinsi di Pulau Sumatra Tahun 2021–2025

2026-08-17T03:54:54+00:00

This study aims to provide empirical evidence regarding the effect of Regional Own-Source Revenue (PAD), Regional Taxes, and Regional Retribution on Capital Expenditure. This study employs a quantitative approach with a causal associative design and uses secondary data. The population and sample in this study consist of provincial governments in Sumatra Island during the 2021–2025 period. The sampling method used was purposive sampling. A total of 10 provinces were selected as the sample with an observation period of 5 years, resulting in 50 balanced panel data observations. The analytical methods used include descriptive statistical analysis, panel data regression analysis, model selection tests (Chow test, Hausman test, and Lagrange Multiplier test), classical assumption tests, and hypothesis testing with the assistance of E-Views version 13. The results of the simultaneous hypothesis test indicate that Regional Own-Source Revenue, Regional Taxes, and Regional Retribution jointly affect Capital Expenditure. The partial hypothesis test results indicate that Regional Own-Source Revenue has a positive and significant effect on Capital Expenditure, whereas Regional Taxes and Regional Retribution have a negative and significant effect on Capital Expenditure.

Pengaruh Pengungkapan Emisi Karbon, Tax Planning dan Kinerja Keuangan terhadap Nilai Perusahaan

2026-08-17T22:27:05+00:00

As one of the key drivers of national economic growth, the Industrial sector contributes significantly through its production and manufacturing. Nevertheless, companies in this sector have experienced significant fluctuations in their stock prices in recent years, underscoring the need to determine which factors shape firm value. This research examines how carbon emissions disclosure, tax planning, and financial performance jointly and separately affect the value of Industrial firms registered on the Indonesia Stock Exchange (IDX) between 2020-2024 span. Using a purposive sampling method, with a population of 65 companies and a sample of 16 companies. This study used a quantitative design relying on secondary data drawn from financial statements and annual reports. The results of this study show that financial performance represented by Return On Asset (ROA) exerts a impact on firm value, while carbon emssions disclosure and tax planning have no significant impact on firm value.

Pengaruh Gender Diversity, Kinerja Keuangan, dan Karakter Eksekutif terhadap Tax Avoidance

2026-08-16T15:22:43+00:00

This study aims to analyze the effect of gender diversity, financial performance, and executive characteristics on tax avoidance in Consumer Non-Cyclical sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. A quantitative approach was employed using secondary data obtained from annual financial reports on the official IDX website. Using a purposive sampling technique, 35 companies were selected based on specific criteria, yielding a total of 175 observations over 5 years. Data were analyzed using panel data regression via EViews 12 software. Model selection tests determined the Random Effect Model (REM) as the best-fitting model. The partial results show that gender diversity and financial performance have no significant effect on tax avoidance, whereas executive characteristics significantly influence tax avoidance. Simultaneously, gender diversity, financial performance, and executive characteristics significantly affect tax avoidance. These findings suggest that risk-taking executive characteristics serve as a primary factor in driving tax avoidance practices, while board gender diversity and profitability levels are not the main determinants of tax planning strategies in non-cyclical consumer companies listed on the IDX during 2020–2024.

Pengaruh Tanggungjawab Sosial Perusahaan (CSR), Tata Kelola Perusahaan yang Baik (GCG), dan Penghindaran Pajak terhadap Nilai Perusahaan

2026-08-17T03:52:44+00:00

The energy sector plays an important role in the Indonesian economy but faces various challenges related to environmental and social issues, corporate governance, tax policies, and fluctuations in firm value. These conditions encourage companies to improve their social responsibility, corporate governance, and tax management to maintain investor confidence and increase firm value. This study aims to analyze the effect of Corporate Social Responsibility (CSR), Good Corporate Governance (GCG), and Tax Avoidance on firm value in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study employed a quantitative approach using panel data. The sample was selected using purposive sampling, resulting in 9 energy sector companies with 45 observations. Firm value was measured using Tobin’s Q, while the data were analyzed using panel data regression with the Common Effect Model (CEM). The results show that Corporate Social Responsibility (CSR) has a significant effect on firm value. Good Corporate Governance (GCG) does not have a significant effect on firm value, while Tax Avoidance has a significant effect on firm value. Simultaneously, CSR, GCG, and Tax Avoidance have a significant effect on firm value. These findings indicate that CSR and tax management are important factors that may influence the market’s assessment of energy sector companies.

Kepastian Hukum Akta Perjanjian Perkawinan yang Tidak Didaftarkan Terkait Gugatan Pasangan dalam Pembagian Harta Karena Perceraian

2026-08-18T07:10:19+00:00

A marriage agreement is a legal instrument that enables spouses to regulate the property consequences of marriage. Legal uncertainty may arise when a marriage agreement has been executed in an authentic deed but has not been registered with the competent marriage registration authority and is subsequently invoked in a claim for the division of marital property following divorce. This study examines the legal status and legal certainty of an unregistered marriage agreement deed in disputes over property division following divorce. This research employs a normative juridical method using primary, secondary, and tertiary legal materials, with statutory, case, analytical, and conceptual approaches. The legal materials were collected through library research and analyzed qualitatively using grammatical and systematic interpretation. The analysis is based on Jan Michiel Otto’s Legal Certainty Theory and Subekti’s Consensualism Theory. The findings demonstrate that an unregistered marriage agreement deed remains legally binding between the spouses if it satisfies the requirements for a valid agreement and does not violate applicable law, religion, or morality. The authentic deed provides evidentiary force concerning the property regime agreed upon by the spouses. However, failure to register the agreement affects its enforceability against third parties because registration serves a publicity function. Therefore, legal certainty between the spouses derives from the agreement’s binding force, the evidentiary value of the authentic deed, and judicial enforcement, while legal certainty for third parties requires effective and consistent registration.

Pengaruh Strategi Promosi dan Event Marketing terhadap Keputusan Pembelian Toko Abrakan_Auto di eBay

2026-08-19T09:35:42+00:00

Competition in the global e-commerce industry requires online sellers to continuously develop effective marketing strategies, including promotion strategy and event marketing, to encourage consumer purchasing decisions. This study aims to analyze the influence of promotion strategy and event marketing on purchasing decisions at Abrakan_Auto store on eBay, both partially and simultaneously. A quantitative associative-causal approach was employed, involving 117 respondents selected through random sampling using the Slovin formula from a population of 166 customers who transacted during the store's event marketing programs in the January-June 2025 period. Data were collected through online questionnaires measured on a five-point Likert scale and analyzed using multiple linear regression with SPSS version 27.0. The results show that promotion strategy has a significant positive effect on purchasing decisions (t = 3.484; sig = 0.001), and event marketing also has a significant positive effect (t = 5.483; sig = 0.000). Simultaneously, promotion strategy and event marketing significantly affect purchasing decisions (F = 22.364 > F-table 3.08; sig = 0.000), with an Adjusted R Square of 0.269, indicating that 26.9% of the variation in purchasing decisions is explained by the two variables, while the remaining 73.1% is influenced by other factors outside the model. These findings suggest that Abrakan_Auto should continue developing attractive promotional programs and innovative event marketing activities to strengthen purchasing decisions and competitiveness in the increasingly competitive digital marketplace.

Pengaruh Struktur Modal dan Good Corporate Governance terhadap Nilai Perusahaan : Studi Empiris pada Perusahaan Sektor Financials yang Terdaftar di Bursa Efek Indonesia Tahun 2020 - 2024

2026-08-19T09:36:38+00:00

This study aims to examine the effect of capital structure and Good Corporate Governance (GCG) on firm value in the financials sector listed on the Indonesia Stock Exchange for the 2020-2024 period. Firm value is measured using the Price to Book Value (PBV) ratio, capital structure is proxied by the Debt to Equity Ratio (DER), and GCG is measured based on the proportion of independent commissioners. This research uses an associative quantitative approach with a purposive sampling technique, which resulted in 21 companies as the sample with a total of 105 data observations. Data processing was carried out using the panel data regression analysis method utilizing E-views 14 software, with the selected estimation model being the Random Effect Model (REM). The results showed that partially, Capital Structure has a significant effect on Firm Value with a significance value of 0.0021 (< 0.05). Meanwhile, Good Corporate Governance has no effect on Firm Value with a significance value of 0.1367 (> 0.05). Simultaneously (F-Test), Capital Structure and Good Corporate Governance jointly have a significant effect on Firm Value with an F-statistic probability value of 0.0041 (< 0.05). The determination coefficient (R-squared) test result obtained was 0.188398 or 18.83%. This indicates that the independent variables (Capital Structure and GCG) in this study are able to explain the variation in the dependent variable (Firm Value) by 18.83%, while the remaining 81.17% is explained by other variables or factors outside this research model.

Pengaruh Beban Pajak Tangguhan, Manajemen Laba, dan Perputaran Total Aset terhadap Penghindaran Pajak

2026-08-19T09:37:28+00:00

This study aims to examine the effect of Deferred Tax Expense, Earnings Management, and Total Asset Turnover on Tax Avoidance in Consumer Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020– 2024 period. This study employs a quantitative approach using an associative research method. The data used in this study are secondary data. The data analysis method applied is Panel Data Regression Analysis using EViews version 12 and Microsoft Excel. The population of this study consists of 163 Consumer Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020– 2024 period. The sample was selected using a purposive sampling technique, resulting in 19 companies observed over a five-year period, yielding a total of 95 observations. The results indicate that deferred tax expense and earnings management positively and significantly affect tax avoidance, suggesting that tax-related accounting differences and managerial discretion may increase companies’ tax avoidance practices. In contrast, total asset turnover does not significantly affect tax avoidance, indicating that asset efficiency is not a primary determinant of tax avoidance decisions. Simultaneously, all three variables significantly influence tax avoidance, demonstrating that tax avoidance is shaped by a combination of tax accounting, earnings management, and operational factors.

Peran Mediasi Kompetensi pada Pengaruh Situational Awareness dan Komitmen Afektif terhadap Kinerja Unit Keperawatan Kritis

2026-08-20T15:55:07+00:00

Critical care nursing requires nurses capable of recognizing changes in patient conditions, making appropriate decisions, maintaining organizational commitment, and demonstrating adequate professional competence. This study aims to analyze the influence of Situational Awareness and Affective Commitment on Critical Care Unit Performance, with Critical Care Nurse Competence serving as a mediating variable at Jakarta Class B Hospital. A quantitative approach with a cross-sectional design was employed. Data were collected in May 2026 via questionnaires administered to 83 staff nurses working in the ICU, PICU, NICU, and Emergency Department. The entire population meeting the study criteria served as respondents through a total sampling technique. Data were analyzed using Partial Least Squares Structural Equation Modeling. The results indicate that Situational Awareness has a positive effect on both Critical Care Nurse Competence and Critical Care Unit Performance. Affective Commitment also positively influences Critical Care Nurse Competence and Critical Care Unit Performance. Critical Care Nurse Competence positively affects Critical Care Unit Performance. Furthermore, Critical Care Nurse Competence was found to partially mediate the effects of Situational Awareness and Affective Commitment on Critical Care Unit Performance. The study concludes that Situational Awareness is the most dominant factor contributing to performance. Enhancing critical care unit performance requires strengthening Situational Awareness, fostering continuous competence development, and increasing nurses' emotional attachment to the organization.

Wanprestasi Pengosongan Tanah dalam Perjanjian Pengikatan Jual Beli (PPJB) Lunas Nomor 53 Tertanggal 20 Juni 2022 : Analisis Putusan Nomor 30/Pdt.G/2024/PN Jkt.Brt

2026-08-21T06:41:04+00:00

This study aims to analyze the legal consequences of the seller’s breach of contract (wanprestasi) under the Fully Paid Sale and Purchase Agreement (Perjanjian Pengikatan Jual Beli/PPJB) No. 53 dated June 20, 2022, as well as the judges’ considerations in Decision No. 30/Pdt.G/2024/PN Jkt.Brt, in which the court did not grant all of the plaintiff’s claims. The issues examined in this study are the legal consequences of the seller’s breach of contract for the buyer and the legal basis for the judges’ considerations in deciding the case. This study employs normative legal research using a statutory approach and a case approach. The legal materials consist of primary legal materials, including the Indonesian Civil Code (Kitab Undang-Undang Hukum Perdata), court decisions, and secondary legal materials, including legal books and journals. The analysis was conducted qualitatively. The results of the study indicate that the seller committed a breach of contract by failing to deliver the land and building as vacant and unoccupied, as stipulated in the agreement, despite the buyer having fully paid the purchase price. As a legal consequence, the buyer is entitled to demand specific performance of the agreement, compensation, and reimbursement of court costs. However, the Panel of Judges granted only part of the plaintiff’s claims because the request for the forced eviction of the disputed property was considered to relate to the enforcement stage of the judgment rather than falling directly within the scope of a breach of contract claim.

Pengaruh Inflasi, Harga Saham, dan Tingkat Suku Bunga terhadap Return Saham

2026-08-21T13:19:32+00:00

This study aims to analyze the effect of inflation, stock prices and interest rates on stock returns of banking companies listed on the Indonesia Stock Exchange during the 2020-2024 period. This research employs a quantitative approach using panel data analysis. The research sample was determined through a purposive sampling method based on specific criteria. The data were analyzed using panel data regression through the selection of the most appropriate model and classical assumption tests to ensure the validity of the research model. The result indicate that inflation has a negative effect on stock returns, stock prices have an effect on stock returns, while interest rates do not affect stock returns. Simultaneously the three independent variables are proven to have an effect on stock returns. This study implies that macroeconomic factors represented by stock prices, should be considered by investors when evaluating potential stock investment returns, particularly in the banking sector.

Peran Mediasi Employee Engagement dalam Meningkatkan Pengaruh Effort-Reward Imbalance dan Kepatuhan Kerja terhadap OCB pada Tenaga Keperawatan

2026-08-21T23:37:55+00:00

Nursing staff are a key component of hospital services and play an important role in maintaining service quality and patient safety. However, high work demands that are not balanced with adequate rewards can lead to effort–reward imbalance, which may reduce employee engagement and organizational citizenship behavior (OCB). In addition, the level of work compliance is an important factor in supporting positive work behavior in the hospital environment. This study aims to analyze the effect of effort–reward imbalance and work compliance on OCB with employee engagement as an intervening variable among nursing staff at Sukabumi Class C Hospital. This study employed a quantitative design with a survey approach. The study population consisted of nursing staff at Sukabumi Class C Hospital, and the sampling technique used was the census method. Data were collected through structured questionnaires. Data analysis was conducted using Structural Equation Modeling–Partial Least Square (SEM-PLS). The results showed that effort–reward imbalance and work compliance had a significant effect on employee engagement and organizational citizenship behavior. In addition, employee engagement was found to have a positive effect on OCB and was able to mediate the relationship between effort–reward imbalance and work compliance with OCB.Conclusion. The balance between effort and rewards, as well as a good level of work compliance, can enhance employee engagement, which in turn encourages the emergence of OCB among nursing staff. Hospital management should improve the reward system, strengthen the culture of work compliance, and create a work environment that supports nurse engagement in order to enhance OCB and improve the quality of hospital services.

Determinan Impor Kopi Jepang di Pasar Dunia: Konsumsi Domestik sebagai Penggerak Utama dalam Model Persamaan Simultan

2026-08-21T23:39:38+00:00

Japan is the world's fourth-largest coffee importing country after the United States, Germany, and Italy, with an average share of 6.4 percent of total world coffee imports. As a country almost entirely dependent on imported coffee beans, understanding the determinants of Japan's import volume is strategically important for exporting countries, including Indonesia. This study is part of a larger econometric simultaneous-equation model of the world arabica coffee market consisting of 18 structural and 6 identity equations, estimated using the Two-Stage Least Squares (2SLS) method with annual time-series data covering 1981-2018. This article focuses on a single structural equation with strong statistical performance among the eighteen structural equations: the Japan coffee import equation, which produced a coefficient of determination of R² = 93.16% (Adjusted R² = 92.15%), a highly significant F-test (F = 92.00; p < 0.0001), and no indication of serial correlation (Durbin-Watson = 1.79). The estimation results show that Japan's coffee import volume is significantly and positively influenced only by domestic coffee consumption in the previous year, while the world arabica price, changes in world robusta price, and the yen-dollar exchange rate are not statistically significant. These findings indicate that, historically, Japan's import behavior has been driven almost entirely by domestic consumption needs rather than price or currency signals, even though the recent depreciation of the yen has raised import costs across Japan's coffee industry. The study suggests that exporting countries should prioritize consistent quality and long-term supply relationships over short-term price or currency-based competitiveness when targeting the Japanese market.

Prediktor Niat Kunjungan Ulang Pasien Rawat Jalan: Menilai Peran Proses Bisnis di Tengah Keterbatasan Servicescape

2026-08-21T23:40:57+00:00

This study was prompted by a decline in the outpatient satisfaction index at a private hospital in Tangerang from 82% (2022) to 77% (2024), a trend suspected to be linked to poor servicescape quality and inefficiencies in the waiting area's business processes. The study aims to analyze the impact of the servicescape and waiting area business processes on revisit intention both directly and through patient experience within the framework of the Stimulus–Organism–Response (S–O–R) theory. A quantitative approach with a cross-sectional causal design was employed at the outpatient department of a private hospital in Tangerang. The study population consisted of outpatients who had visited at least once in the past 12 months; a sample of 190 respondents was recruited based on specific inclusion and exclusion criteria. Data analysis utilized descriptive statistics, the Three Box Method, and Structural Equation Modeling-Partial Least Squares (PLS-SEM) via SmartPLS 4. The results indicate that servicescape and patient experience fall into the high category, whereas waiting area business processes and revisit intention fall into the moderate category. Waiting area business processes proved to be the strongest determinant in shaping patient experience, followed by the servicescape. Patient experience acts as a mediator that reinforces the influence of these two variables on revisit intention. All proposed hypotheses were accepted, and the research model successfully explained more than half of the variance in patient experience and revisit intention. The hospital needs to maintain the quality of the physical environment, prioritize the simplification of service workflows, improve the smoothness of transitions between stages, and enhance information transparency and service integration to foster sustainable patient loyalty.

Determinan Impor Kopi Italia di Pasar Dunia: Peran Konsumsi Domestik dan Populasi Penduduk dalam Model Persamaan Simultan

2026-08-22T09:18:39+00:00

Italy ranks as the world's third-largest importer of coffee, following the United States and Germany, accounting for approximately 7.9 percent of global coffee imports on average. Identifying the factors that influence Italy's coffee import demand is therefore strategically relevant for coffee-exporting nations, including Indonesia, particularly in developing market-entry and market-expansion strategies. The present research forms part of a broader econometric simultaneous-equation framework for the global arabica coffee market, which incorporates 18 structural equations and 6 identity equations. The model is estimated through the Two-Stage Least Squares (2SLS) approach using annual time-series observations from 1981 to 2018. Rather than discussing the full system, this article focuses on a single structural equation identified as the most statistically robust among the eighteen structural equations: the Italy coffee import equation, which produced the highest coefficient of determination (R² = 99.07%; Adjusted R² = 98.76%) with a highly significant F-test (F = 318.74; p < 0.0001) and no indication of serial correlation (Durbin-Watson = 1.94). The estimation results show that Italy's coffee import volume is significantly and positively influenced by domestic coffee consumption and population size, while price-related variables (the world arabica-robusta price ratio, changes in world robusta price), Italy's GDP, the exchange rate, and coffee stock ratio are not statistically significant. These findings indicate that Italy's coffee import behavior is driven primarily by domestic demand fundamentals rather than short-term price signals, suggesting that exporting countries should prioritize reliability of supply and long-term partnership over price-based competition when targeting the Italian market.

Manajemen Laba: Pendekatan Analisa Profitabilitas, Struktur Modal, Ukuran Perusahaan, dan Beban Pajak Tangguhan

2026-08-22T09:20:36+00:00

This study aims to examine the effects of profitability, capital structure, firm size, and deferred tax expense on earnings management in PT Sido Muncul Tbk (SIDO), a healthcare industry company listed on the Indonesia Stock Exchange, over the 2018–2025 period. Earnings management refers to managerial intervention in financial reporting that may reduce earnings quality and mislead stakeholders. This study employs a quantitative approach using time-series regression analysis. Secondary data were obtained from the company’s audited annual financial statements. Earnings management is measured using discretionary accruals based on the Modified Jones Model, while the independent variables consist of profitability, measured by Return on Assets (ROA); capital structure, measured by Debt-to-Equity Ratio (DER); firm size (SIZE); and deferred tax expense (DTE). The results indicate that profitability, capital structure, firm size, and deferred tax expense have no significant partial or simultaneous effects on earnings management, as all hypotheses are rejected (p > 0.05). The regression model produces an R² of 80.5%, with an F-statistic of 3.09 and a significance level of 0.178. These findings suggest that SIDO’s high profitability, conservative capital structure, stable firm size, and consistent deferred tax expense are associated with relatively low earnings management practices and strong accounting conservatism.

Pengaruh Pajak Daerah, Dana Alokasi Umum, dan Sisa Lebih Perhitunga Anggaran terhadap Belanja Modal

2026-08-22T23:15:09+00:00

The purpose of this study is to examine the effect of Regional Taxes, General Allocation Funds, and Budget Surplus on Capital Expenditures. This study is a quantitative study using secondary data. This study aims to analyze the effect of Regional Taxes, General Allocation Funds, and Budget Surplus on Capital Expenditures in local governments in Banten Province for the 2020 2024 period. This study uses a quantitative approach with secondary data obtained from the Budget Realization Report of local governments in Banten Province for the 2020–2024 period. The sampling technique used was purposive sampling, with a sample of 7 districts/cities that met the research criteria. The data analysis method used was panel data regression analysis with the help of the Eviews 12 program. Based on the results of the F test, it can be seen that the variables of Regional Taxes, General Allocation Funds, and Budget Surplus jointly influence Capital Expenditures. Based on the T test, the Regional Tax variable influences Capital Expenditures, the General Allocation Fund variable does not influence Capital Expenditures, and the Budget Surplus does not influence Capital Expenditures.

Peran Kebijakan Dividen dalam Memoderasi Keterkaitan Struktur Kepemilikan, Struktur Modal, dan Perencanaan Pajak terhadap Nilai Perusahaan

2026-08-24T03:48:31+00:00

This study aims to examine the effect of ownership structure, capital structure, and tax planning on firm value, as well as to investigate the role of dividend policy as a moderating variable in primary consumer goods companies listed on the Indonesia Stock Exchange during the 2021–2025 period. Firm value is an important indicator that reflects investors' perceptions of a company's performance and future prospects; therefore, it should be supported by optimal financial policies. This study employed a quantitative research approach using secondary data obtained from the annual reports and financial statements of the selected companies. The sample was determined using a purposive sampling technique based on predetermined criteria, resulting in companies that met the research requirements. Data were analyzed using panel data regression with the Random Effects Model (REM) as the most appropriate estimation model based on the model selection tests, while the moderating effect was examined using Moderated Regression Analysis (MRA). The findings indicate that ownership structure has no significant effect on firm value. Capital structure has a positive and significant effect on firm value, whereas tax planning has no significant effect on firm value. Simultaneously, ownership structure, capital structure, and tax planning significantly affect firm value. Furthermore, the moderating analysis reveals that dividend policy is unable to moderate the relationship between ownership structure, capital structure, and tax planning and firm value. These findings suggest that financing decisions reflected in capital structure are considered by investors to be more influential in enhancing firm value than ownership structure and tax planning. This study is expected to contribute to the development of the financial accounting literature and provide useful insights for corporate management, investors, and other stakeholders in formulating policies aimed at enhancing firm value.

The Influence of Product Quality and Influencer Marketing on Purchase Intention for Karung Jantan Brand through Customer Engagement as A Moderating Variable

2026-08-24T03:51:33+00:00

The accelerating digital transformation of the fashion industry has considerably intensified competitive dynamics among local brands, rendering product quality, influencer marketing, and consumer engagement increasingly instrumental in shaping purchase intention. This study examines the effects of product quality and influencer marketing on consumers’ purchase intention toward the Karung Jantan brand, while positioning customer engagement as a moderating construct. A quantitative research approach was adopted, involving Generation Z consumers in Bali selected through purposive sampling. Primary data were elicited through a five-point Likert-scale questionnaire and subsequently examined using Partial Least Squares Structural Equation Modelling (PLS-SEM) with SmartPLS 4.1. The analytical framework incorporated measurement-model evaluation, structural-model assessment, and bootstrapping procedures for hypothesis verification. The findings indicate that product quality and influencer marketing both exert positive and statistically significant effects on purchase intention. Customer engagement further demonstrates a significant moderating role by amplifying the relationship between product quality and purchase intention, as well as intensifying the influence of influencer marketing on purchase intention. The model also exhibits substantial explanatory and predictive capability. These findings accentuate the importance of an integrated marketing paradigm that synergises superior product quality, strategically calibrated influencer marketing, and sustained customer engagement to foster stronger consumer purchase intention and reinforce the competitive positioning of local fashion brands.

Pengaruh Tax Planning, Related Party Transactions, dan Aset Pajak Tangguhan terhadap Manajemen Laba

2026-08-25T07:11:46+00:00

This study aims to determine the influence of tax planning, related-party transactions, and deferred tax assets on earnings management. The population consists of banking sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. A quantitative approach with purposive sampling was employed; based on established criteria, 15 companies were selected for a five-year observation period, resulting in a total sample of 75 financial statement data points. Multiple linear regression analysis was conducted using EViews 12 software. The results demonstrate that tax planning, related-party transactions, and deferred tax assets simultaneously influence earnings management. Individually, tax planning has a positive and significant effect on earnings management, and related-party transactions have a negative and significant effect, whereas deferred tax assets do not have a significant effect on earnings management.

Pengaruh Capital Intensity, Penjualan Bersih, dan Struktur Modal terhadap Pajak Penghasilan Badan Terutang

2026-08-25T07:13:49+00:00

ABSTRACT

This study aims to examine the effects of capital intensity, net sales, and capital structure on corporate income tax payable. This study employs a quantitative associative approach using secondary data sources. The population of this study consists of companies in the consumer cyclical sector listed on the Indonesia Stock Exchange for the period 2020-2024. The sample was selected using purposive sampling, resulting in 19 companies with a 5-year observation period, for a total of 95 data points. The data analysis technique used was panel data regression analysis using EViews 12 software. The results of this study indicate that, simultaneously capital intensity, net sales, and capital structure has an effect on corporate income tax payable. Partially net sales has an effect on corporate income tax payable, while capital intensity and capital structure has no effect on corporate income tax payable.

Pengaruh Manajemen Aset, Perputaran Kas, dan Struktur Modal terhadap Kinerja Keuangan

2026-08-25T07:12:50+00:00

This study aims to examine the effect of Asset Management, Cash Turnover, and Capital Structure on Corporate Financial Performance in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Financial performance is measured using Return on Assets (ROA), asset management is proxied by Total Asset Turnover (TATO), cash turnover is measured using Cash Turnover (CT), and capital structure is proxied by Debt to Equity Ratio (DER). This research employed a quantitative approach using secondary data obtained from the annual reports and financial statements of Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The sample was selected using a purposive sampling technique, resulting in 43 companies with a total of 215 observations. Data were analyzed using panel data regression with the assistance of EViews 13 software. Based on the model selection tests, the Fixed Effect Model (FEM) was selected as the most appropriate regression model. The results indicate that, partially, Asset Management has a positive and significant effect on Corporate Financial Performance, Cash Turnover has a negative and significant effect on Corporate Financial Performance, and Capital Structure has a negative and significant effect on Corporate Financial Performance. Simultaneously, Asset Management, Cash Turnover, and Capital Structure have a significant effect on Corporate Financial Performance.

Adopsi Pengguna sebagai Mediator dalam Memperkuat Pengaruh Kualitas Informasi dan Kemudahan Akses terhadap Kebermanfaatan Keputusan

2026-08-25T07:15:11+00:00

The implementation of a Document Management System (Documentum) at Class C Hospital Bogor aims to improve policy information governance and the quality of decision-making. This study analyzes the influence of information quality and ease of access on decision usefulness, with user adoption serving as an intervening variable. This quantitative associative study involved 163 employees who use Documentum, selected via an online questionnaire. Data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with a bootstrapping procedures. The results indicate that information quality and ease of access do not have a significant direct effect on decision usefulness; however, both have a positive and significant effect on user adoption, and user adoption significantly affects decision usefulness. User adoption was found to fully mediate the influence of information quality and ease of access on decision usefulness. These findings confirm that the system's benefits for decision-making are realized through adoption and sustained usage. Management is advised to encourage system adoption through awareness-raising, training, improvements to technical system reliability, and integration into work procedures.

Patient Experience sebagai Mediator pada Pengaruh Servicescape dan Word of Mouth terhadap Brand Loyalty Pasien Rawat Jalan

2026-08-25T14:19:04+00:00

Outpatients at the Merial Tower of Pelni Hospital exhibit relatively high satisfaction levels; however, preliminary studies indicate that patient brand loyalty remains suboptimal. This study aims to analyze the influence of servicescape and word-of-mouth on brand loyalty, with patient experience serving as a mediating variable among outpatients at the Merial Tower of Pelni Hospital. A quantitative causal research design was employed, utilizing Structural Equation Modeling–Partial Least Squares (SEM-PLS) analysis via SmartPLS 4.0. The study population consisted of 882 outpatients and general patients visiting between February and April 2026. A sample of 92 respondents was determined using Slovin's formula with a 10% margin of error. Data collection utilized a 1–4 Likert scale. The results indicate that servicescape does not directly influence brand loyalty, whereas word-of-mouth has a positive and significant effect on brand loyalty. Patient experience also has a positive and significant impact on brand loyalty. Furthermore, both servicescape and word-of-mouth positively and significantly influence patient experience. Patient experience mediates the effect of servicescape on brand loyalty but does not mediate the effect of word-of-mouth on brand loyalty. The findings suggest that patient experience is a crucial mechanism for translating the quality of the physical environment into patient loyalty, while word-of-mouth exerts a more dominant direct influence on brand loyalty.

Pengaruh Environmental Social Governance (ESG), Capital Intensity, dan Inventory Intensity terhadap Penghindaran Pajak

2026-08-26T03:51:05+00:00

This study aims to analyze the influence of Environmental, Social, and Governance (ESG) factors, capital intensity, and inventory intensity on tax avoidance. It employs a quantitative method using secondary data specifically financial statements and sustainability reports from Non-Cyclical Consumer Sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. The sampling technique employed was purposive sampling, resulting in a sample of 16 companies with 80 observations. The data analysis method used was panel data regression utilizing the Common Effect Model (CEM) approach and the EViews 13 software. The results of this study indicate that Environmental Social Governance (ESG), Capital Intensity, and Inventory Intensity simultaneously have a significant effect on Tax Avoidance. Individually, Environmental Social Governance (ESG) has a significant effect on Tax Avoidance. Capital Intensity does not have a significant effect on Tax Avoidance, whereas Inventory Intensity has a significant effect on Tax Avoidance.

Pengaruh Kinerja Lingkungan, Intensitas Modal, dan Ukuran Perusahaan terhadap Nilai Perusahaan

2026-08-27T04:55:33+00:00

This study aims to examine the effect of environmental performance, capital intensity, and firm size on firm value. This research employs a quantitative method with a causal associative approach. The population of this study consists of all companies in the basic materials sector listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The sampling technique was conducted using purposive sampling based on several predetermined criteria, resulting in 18 companies that met the requirements as the research sample. The data used in this study are secondary data obtained from the annual financial reports of the listed companies and the Company Performance Rating Assessment Program in Environmental Management (PROPER) reports issued by the Ministry of Environment and Forestry (KLHK). The data were analyzed using panel data regression with the assistance of EViews 12 software. The results show that, simultaneously, environmental performance, capital intensity, and firm size have a significant effect on firm value. Partially, environmental performance has no significant effect on firm value, while capital intensity has a positive and significant effect on firm value. In contrast, firm size has a negative and significant effect on firm value.

Pengaruh Good Corporate Governance, Operating Capacity, dan Intellectual Capital terhadap Financial Distress

2026-08-27T04:54:26+00:00

This study aims to find out the effect of Good Corporate Governance variables, proxied by the Board of Directors, Independent Commissioners, and Institutional Ownership, as well as Operating Capacity and Intellectual Capital variables on Financial Distress. The objects of this study are companies in the Property and Real Estate sector listed on the Indonesia Stock Exchange (IDX) during the 2021-2025 period. The research method used is quantitative. The sample selection was done using the Purposive Sampling method, resulting in 250 data samples or 50 companies. There were 110 outlier data samples or 22 companies, so the data used in the study amounted to 140 data samples or 28 companies. The data analysis technique used is panel data regression analysis, with data processed using E-views 12. The results of the study show that the Board of Directors, Independent Commissioners, Institutional Ownership, Operating Capacity, and Intellectual Capital simultaneously affect Financial Distress. In addition, the Board of Directors, Institutional Ownership, Operating Capacity, and Intellectual Capital partially affect Financial Distress. Meanwhile, Independent Commissioners do not partially affect Financial Distress.

Analisis Yuridis Pertimbangan Hakim terhadap Permufakatan Jahat dalam Tindak Pidana Terorisme : Studi Putusan Nomor 535/Pid.Sus/2025/PN Jkt.Tim

2026-08-28T02:55:51+00:00

The application of the criminal conspiracy provision in terrorism cases raises legal issues, particularly concerning the distinction between an agreement to commit a terrorist act and acts that remain at the preparatory stage. This study aims to examine the legal considerations of judges in establishing the element of criminal conspiracy in Decision Number 535/Pid.Sus/2025/PN Jkt.Tim and to assess their conformity with the Indonesian criminal justice system. This study employs normative legal research using statutory, case, and conceptual approaches. Primary legal materials consist of Law Number 5 of 2018 concerning the Eradication of Criminal Acts of Terrorism, the Criminal Procedure Code, and the relevant court decision, supported by secondary legal materials from legal literature and journals. The findings indicate that the judges established the existence of criminal conspiracy by assessing the defendant's actions as an interconnected series, including the pledge of allegiance, structural involvement in the Islamic State of Indonesia, participation in the REVIDABA Team, and the transfer of a firearm. These facts were assessed in conjunction with the admissible evidence to establish the defendant's intent and concurrence of wills. The judicial considerations are generally consistent with the negative statutory evidentiary system and the presumption of innocence. Nevertheless, Article 15 of Law Number 5 of 2018 requires clearer parameters to distinguish criminal conspiracy from mere preparation, as its current formulation may create legal uncertainty.

Tanggungjawab Pejabat Pembuat Akta Tanah secara Perdata akibat Pembuatan Akta Jual Beli Tanah dan Bangunan yang Terdapat Perbuatan Melawan Hukum

2026-08-29T07:20:08+00:00

The preparation of a Sale and Purchase Deed (Akta Jual Beli/AJB) by a Land Deed Official (Pejabat Pembuat Akta Tanah/PPAT) requires compliance with statutory provisions and the principle of prudence. Problems arise when an AJB is prepared in circumstances involving an unlawful act, particularly when the PPAT’s conduct contributes to legal defects or causes loss to the parties. This study aims to analyze the legal consequences of an AJB containing an unlawful act and to examine the civil liability of a PPAT whose conduct causes loss to the parties. This research employs normative juridical methods using statutory, case, and conceptual approaches. Primary legal materials consist of legislation and court decisions, while secondary materials include legal books and journal articles. The materials are analyzed qualitatively through systematic and grammatical interpretation. The study finds that the legal consequences of an AJB involving an unlawful act depend on the nature of the legal defect and the court’s determination, including cancellation or loss of its legal effect. A PPAT may be held civilly liable when it is proven that the PPAT violated legal duties or the required standard of professional care and that such conduct caused compensable loss. Therefore, the assessment of PPAT liability must be based on the specific conduct, fault, loss, and causal relationship established in each case.

Peran Indeks Good Corporate Governance Memoderasi Hubungan Pertumbuhan Penjualan dan Intensitas Persediaan terhadap Agresivitas Pajak

2026-09-02T02:25:58+00:00

This study aims to analyze the effect of sales growth and inventory intensity on tax aggressiveness and to examine the role of the Good Corporate Governance Index as a moderating variable. The study was conducted on energy sector companies listed on the Indonesia Stock Exchange during the 2020 to 2025 period. A quantitative approach was employed using secondary data obtained from company annual reports. The sample was selected using purposive sampling, resulting in 11 companies with 66 observations. Data analysis was conducted using panel data regression and Moderated Regression Analysis with the assistance of EViews 12. The results indicate that sales growth and inventory intensity simultaneously have a significant effect on tax aggressiveness. Partially, sales growth has no significant effect on tax aggressiveness, while inventory intensity has a negative effect on tax aggressiveness. The Good Corporate Governance Index does not moderate the relationship between sales growth and tax aggressiveness but does moderate the relationship between inventory intensity and tax aggressiveness.

Analisis Faktor-Faktor yang Mempengaruhi Keputusan Konsumen Pengguna Jasa Pengobatan Alternatif pada Griya Sehat Pamulang Tangerang Selatan

2026-09-02T13:20:54+00:00

This study aims to determine the factors influencing consumer decisions in using alternative medicine services at Griya Sehat Pamulang, South Tangerang. The study employed a quantitative method using factor analysis techniques. The population consisted of 274 patients who used alternative medicine services from July 2024 to June 2025. The sample was determined using the Slovin formula, resulting in 73 respondents selected through accidental sampling. Data were collected through observation and questionnaires. The research variables consisted of 25 indicators assumed to influence consumer decisions in using alternative medicine services. Data analysis techniques included KMO and Bartlett’s Test, Anti Image Correlation, Communalities, Total Variance Explained, Component Matrix, Rotated Component Matrix, and Component Transformation Matrix. The results showed that four main factors influenced consumer decisions in using alternative medicine services at Griya Sehat Pamulang. The first factor was service quality and patient trust (51.878%), the second factor was patient attitudes and lifestyle toward alternative medicine (10.988%), the third factor was affordability and price competitiveness (4.645%), and the fourth factor was ease of access and location proximity (4.196%). These four factors explained 71.707% of the variables influencing consumer decisions. Service quality and patient trust were identified as the most dominant factors affecting consumer decisions.

Pengaruh Inventory Intensity, Manajemen Laba, Capital Intensity, dan Intensitas Aset Tetap terhadap Agresivitas Pajak

2026-09-03T05:44:46+00:00

This research seeks to empirically examine the impact of Inventory Intensity, Earnings Management, Capital Intensity, and Fixed Asset Intensity on Tax Aggressiveness. The study focuses on manufacturing companies within the Food and Beverage subsector from 2018 to 2023. The independent variables in this study include Inventory Intensity, Earnings Management, Capital Intensity, and Fixed Asset Intensity, while the dependent variable is Tax Aggressiveness. This research adopts a quantitative approach and employs purposive sampling for sample selection. The final sample comprises 23 companies, observed over five years, resulting in 115 observational data points. Hypothesis testing and data analysis are conducted using panel data regression with the assistance of E-Views 9. The findings indicate that the chosen model is the Fixed Effect Model (FEM). The study reveals that Inventory Intensity, Earnings Management, Capital Intensity, and Fixed Asset Intensity simultaneously influence Tax Aggressiveness. Partially, Inventory Intensity significantly affects Tax Aggressiveness, whereas Earnings Management, Capital Intensity, and Fixed Asset Intensity do not have a significant partial effect on Tax Aggressiveness.

Pengaruh Growth Opportunities dan Leverage terhadap Accounting Prudence

2026-09-04T09:41:32+00:00

This study aims to analyze the effect of Growth Opportunities and Leverage on Accounting Prudence in Food and Beverage subsector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study uses a quantitative approach with secondary data in the form of companies’ annual financial statements obtained from the Indonesia Stock Exchange (IDX) and official company sources. The sampling technique used was purposive sampling based on specific criteria, resulting in 31 companies with a total of 155 observations over five years. Data analysis was conducted using panel data regression with EViews version 13. The regression model was selected through the Chow test, Hausman test, and Lagrange Multiplier test, resulting in the Random Effect Model (REM) as the most appropriate model. The results show that Growth Opportunities and Leverage simultaneously have a significant effect on Accounting Prudence. Partially, Growth Opportunities has no significant effect on Accounting Prudence, while Leverage also has no significant effect on Accounting Prudence.

Pengaruh Struktur Modal, Total Aset, dan Pertumbuhan Penjualan terhadap Profitabilitas

2026-09-05T02:56:22+00:00

This study aims to analyze the effects of Capital Structure, Total Assets, and Sales Growth on Profitability in Consumer Non-Cyclicals companies within the Food and Beverage subsector listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. This study employs a quantitative approach using secondary data in the form of companies' annual financial statements obtained from the Indonesia Stock Exchange (IDX) and official company sources. The sampling technique used was purposive sampling based on specific criteria, resulting in a sample of 49 companies with a total of 245 observations over the five-year period. Data analysis was conducted using panel data regression with EViews. The regression model was selected through the Chow test, Hausman test, and Lagrange Multiplier test, which identified the Fixed Effect Model (FEM) as the most appropriate model. The results indicate that Capital Structure, Total Assets, and Sales Growth simultaneously have a significant effect on Profitability. Partially, Capital Structure has no significant effect on Profitability, Total Assets has a significant negative effect on Profitability, while Sales Growth has no significant effect on Profitability.

Komunikasi Persuasif Host Bigo Live sebagai Upaya Meningkatkan Gift dari Audience

2026-09-06T13:54:58+00:00

This study aims to analyze the persuasive communication strategies employed by Bigo Live hosts to increase virtual gifts from audiences. The research focuses on how hosts use verbal and nonverbal communication, persuasive messages, and relationship-building strategies to encourage audiences to provide gifts during live streaming. This study employed a qualitative approach using virtual ethnography. Data were collected through observation, in-depth interviews, and documentation involving Bigo Live hosts and audiences from Jakarta, Medan, and Surabaya. Informants were selected using purposive sampling, and data validity was examined through triangulation. The findings indicate that persuasive communication by Bigo Live hosts does not rely solely on direct requests for gifts but is developed through building interpersonal relationships, creating a comfortable and entertaining atmosphere, increasing audience engagement, setting targets or challenges, providing reasons for giving gifts, and appreciating audience support. Four persuasive communication techniques were identified: integration, arrangement, association, and reward. The findings also show that audience responses to persuasive messages are influenced by the host's attractiveness, content and performance quality, entertainment, emotional closeness, credibility, challenges, appreciation, and the influence of other audiences. Viewed through the Elaboration Likelihood Model (ELM), audiences process persuasive messages through both central and peripheral routes. Therefore, increasing virtual gifts on Bigo Live is not merely determined by the host's ability to request support, but by the ability to create positive communication experiences that foster attention, comfort, engagement, emotional connection, entertainment, and appreciation. Effective persuasive communication enables audiences to perceive themselves as part of the live-streaming activity and encourages them to give virtual gifts as a form of support and appreciation.

Pengaruh Disiplin dan Lingkungan Kerja terhadap Kinerja Karyawan pada PT Inti Sarana Maju Cengkareng Jakarta Barat

2026-09-08T11:07:13+00:00

Employee performance is an important factor in achieving organizational goals, as it reflects the extent to which employees are able to complete their responsibilities effectively and efficiently. In this context, employee discipline and the work environment are considered important factors that may influence the achievement of optimal performance. This study aims to examine the effect of discipline and the work environment on employee performance at PT Inti Sarana Maju, Cengkareng, West Jakarta. This research employed a quantitative approach with an associative research method. The population consisted of 75 employees, and a saturated sampling technique was used, resulting in 75 respondents. Data were collected directly through questionnaires containing closed-ended statements measured using a Likert scale. The data were processed using SPSS version 25 and analyzed using multiple linear regression. The results indicate that discipline has a positive and significant effect on employee performance. Similarly, the work environment has a positive and significant effect on employee performance. Simultaneously, discipline and the work environment have a positive and significant effect on employee performance. These findings imply that organizations need to consistently strengthen employee discipline while creating a safe, comfortable, supportive, and conducive work environment to encourage higher productivity and improve overall employee performance.

Akselerasi Ekonomi Lokal melalui Integrasi UMKM berbasis Potensi Pariwisata di Kota Batu

2026-09-15T11:23:05+00:00

This study aims to examine the acceleration of the local economy through the integration of tourism-based MSMEs in Batu City. Local economic acceleration in Batu City can be optimized through the strategic integration of tourism based MSMEs a phenomenon analyzed here using a descriptive qualitative approach to map the complex interactions among business actors, the government, and the tourism ecosystem. Data collection was conducted in-depth via Focus Group Discussions (FGDs). The collected data were analyzed using the interactive model developed by Miles, Huberman, and Saldana, which encompasses three simultaneous activity flows: data reduction to filter relevant information from interview transcripts and FGD notes; data presentation using matrices and visual narratives to identify patterns of relationships between tourism potential and MSME economic contributions; and conclusion drawing or verification to formulate local economic acceleration strategies based on empirical field evidence. The findings indicate that tourism in Batu City drives a significant multiplier effect, wherein tourism revenue stimulates real sectors such as agriculture, MSMEs, and logistics services. This impact strengthens the local economy and fosters inclusive community prosperity through job creation and increased demand for raw materials. This acceleration is supported by digitalization strategies and relevant product innovations, enabling MSMEs to penetrate broader markets. This holistic approach ensures business continuity during the off-season while enhancing the resilience and stability of Batu City's economic ecosystem.

Analisis Peran Orang Tua dalam Menanamkan Nilai-Nilai Islam sebagai Upaya Menghadapi Isu LGBT pada Remaja: Perspektif Al-Qur'an

2026-09-16T07:16:30+00:00

The phenomenon of Lesbian, Gay, Bisexual, and Transgender (LGBT) has become one of the contemporary social issues that has received attention in various fields, including religion, education, and family studies. During adolescence, the process of identity formation requires appropriate guidance so that individuals are able to develop character and life values that align with religious principles. From an Islamic perspective, the family plays an important role as the first educational institution in instilling faith, moral, and ethical values in children. This study aims to analyze the role of parents in instilling Islamic values as an effort to address LGBT issues among adolescents based on the perspective of the Qur’an. This study employs a qualitative method with a library research approach using thematic interpretation (tafsir maudhu’i). The research data were obtained from primary sources, namely the Qur’an and relevant tafsir books, as well as secondary sources consisting of books and scientific articles discussing Islamic education, family roles, adolescent development, and LGBT issues. Data analysis was conducted using content analysis techniques by identifying the concepts of family education contained in Qur’anic verses. The results of the study indicate that the Qur’an positions parents as the primary educators within the family who are responsible for protecting, guiding, and shaping children’s character. Through the concept of tarbiyah al-usrah, the role of parents is realized through the cultivation of monotheistic values (tauhid), religious practices, moral development, exemplary behavior, and guidance during adolescent development. The analysis of QS. At-Tahrim verse 6 and QS. Luqman verses 13–19 demonstrates that family education based on Islamic values serves as an essential foundation in developing adolescents’ moral and spiritual identity in facing various contemporary social challenges.

Kepastian dan Perlindungan Hukum dalam Penyelesaian Wanprestasi pada Transaksi Jual Beli Berbasis Elektronik

2026-09-16T11:27:21+00:00

The development of information technology has significantly changed legal relations within society, including commercial activities. Sales transactions that were previously conducted through direct meetings between sellers and buyers can now be carried out electronically without requiring physical interaction between the parties. Electronic commerce provides convenience and efficiency in conducting transactions, but it also creates the possibility of default by either sellers or buyers. This research aims to analyze legal certainty in resolving defaults arising from electronic sales agreements and to examine the legal protection available to parties who suffer losses as a consequence of such defaults. This research employs a normative juridical method with a descriptive-analytical approach. The research materials were obtained through literature studies using primary and secondary legal materials. The results indicate that default in electronic commerce transactions may be committed by either sellers or buyers. Sellers may default by delivering goods that do not conform to the agreement or by making deliveries beyond the agreed period, while buyers may default through delayed payment, failure to make payment, or payment that does not correspond to the agreed terms. Disputes may be resolved through litigation or non-litigation mechanisms. Legal protection for consumers may be provided through preventive measures designed to prevent losses and repressive measures following the occurrence of a dispute.

Pengaruh Social Media Management dan Reliance eWOM terhadap Loyalitas Pasien melalui Brand Awareness di RS X

2026-09-21T09:20:01+00:00

Internal data from Hospital X indicates a decline in female patient loyalty. This decline is reflected in fluctuations and a drop in the number of deliveries and gynecological visits, low conversion rates for maternity service users, and inconsistent patient retention. This study aims to analyze the impact of social media management and reliance on electronic word-of-mouth (eWOM) on patient loyalty at Hospital X, both directly and indirectly through the mediating role of brand awareness. A quantitative approach using a correlational method was employed. Primary data were collected via questionnaires distributed to 155 female patients at Hospital X who actively use social media and have been exposed to the hospital's digital content. Data analysis was conducted using SEM-PLS with SmartPLS version 4 software. The results indicate that social media management has a significant positive effect on brand awareness and patient loyalty. Reliance on eWOM also has a significant positive effect on brand awareness and patient loyalty. Furthermore, brand awareness significantly influences patient loyalty and is proven to mediate the effects of social media management and reliance on eWOM on patient loyalty. These findings confirm that effective social media management, supported by credible eWOM and strengthened brand awareness, is a key strategy for building patient loyalty at Hospital X.

Analisis Praktik Greenwashing dalam Perspektif Tanggung Jawab Korporasi sebagai Perbuatan Melawan Hukum Berdasarkan Pasal 1365 KUH Perdata

2026-09-22T11:08:26+00:00

Greenwashing has become an emerging concern in consumer protection as corporations increasingly use environmental claims to promote products and strengthen their market image. The main problem arises when such claims are misleading, unsupported, or presented without adequate information, potentially causing consumers to make purchasing decisions based on inaccurate environmental representations. This study aims to examine the regulation of greenwashing in Indonesia and analyze the possibility of imposing corporate civil liability through an unlawful act claim under Article 1365 of the Indonesian Civil Code. This research employs normative legal research using statutory, conceptual, and case approaches. Primary and secondary legal materials were collected through library research and analyzed qualitatively using legal interpretation and legal reasoning. The study finds that although Indonesian law does not yet provide a specific regulation defining greenwashing, misleading environmental claims may be examined within the existing consumer protection framework, particularly the consumer's right to accurate, clear, and honest information. Such conduct may also be assessed as an unlawful act when the elements of unlawfulness, fault, loss, and causation are established. Accordingly, Article 1365 may provide a civil-law basis for consumer claims, subject to proof of the relevant elements in each case.

Peran Nursing Professional Value dalam Meningkatkan Komitmen Afektif di Rumah Sakit Militer Jakarta Barat

2026-09-26T06:27:02+00:00

The affective commitment of nurses at the West Jakarta Military Hospital is not yet fully optimal, characterized by a tendency to leave their jobs, a rigid work culture, uneven organizational support, and a lack of internalization of professional nursing values. This study aims to analyze the influence of hierarchical culture and perceived organizational support on affective commitment, with nursing professional values serving as an intervening variable. A quantitative analytical approach with a cross-sectional design was employed. The study sample consisted of 121 nurses from the West Jakarta Military Hospital, selected using random sampling. Data were collected via a four-point Likert scale questionnaire and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS version 4. The results indicate that hierarchical culture and perceived organizational support influence nursing professional values. Hierarchical culture, perceived organizational support, and nursing professional values each influence affective commitment. Furthermore, nursing professional values were found to partially mediate the influence of hierarchical culture and perceived organizational support on affective commitment. The hospital needs to strengthen coordination systems and work stability, implement fair and transparent task allocation, and involve nurses in advocacy, policy formulation, and service quality improvement activities.

Peran Mediasi Affective Commitment pada Pengaruh Organizational Culture dan Transformational Leadership terhadap Readiness to Change di Rumah Sakit Kelas C Jakarta Selatan

2026-09-28T05:23:58+00:00

Change is inevitable in any organization, including within a hospital setting. As healthcare institutions, hospitals face various challenges regarding policy, technology, and public demands. This study aims to analyze the influence of organizational culture and transformational leadership on readiness to change, mediated by affective commitment, among nurses at a Class C hospital in South Jakarta. A quantitative, causal research approach was employed, involving 76 nurse respondents. A total sampling technique was used based on criteria established by the researcher. Data were collected via a questionnaire featuring four response options, and the data were analyzed using SEM-PLS. The results indicate that organizational culture, transformational leadership, and affective commitment each have a positive influence on readiness to change. Furthermore, both organizational culture and transformational leadership positively influence affective commitment. Affective commitment was found to mediate the effects of organizational culture and transformational leadership on readiness to change. Theoretical and managerial implications, as well as recommendations, are discussed in greater depth in the conclusion.

Meningkatan Kreativitas Anak Usia 4-5 Tahun melalui Permainan Lego di PAUD Nurul Jannah Kedaung Pamulang

2026-10-03T09:53:36+00:00

Creativity is an important aspect of early childhood development that needs to be stimulated through appropriate and enjoyable learning activities. However, the creativity of children aged 4–5 years at PAUD Nurul Jannah was still relatively low and had not developed optimally. This was indicated by children’s difficulties in creating various forms of block structures, combining different building shapes, and expressing ideas or suggestions when engaging in LEGO construction activities in Group A. Therefore, this study aimed to improve the creativity of children aged 4–5 years through LEGO play activities at PAUD Nurul Jannah. The research employed Classroom Action Research (CAR), also known as classroom action research. The subjects were seven children aged 4–5 years at PAUD Nurul Jannah. The results showed an improvement in children’s creativity through LEGO play activities. In the pre-cycle stage, the children’s creativity achievement was 34.97%. In Cycle I, creativity increased by 15.93% to 50.90%. Subsequently, in Cycle II, creativity increased by another 25.40% to 76.30%. The results indicate that LEGO play activities effectively improved children’s creativity and achieved the predetermined target of 75–80%. Therefore, the classroom action research was concluded and declared successful.