Jejak digital: Jurnal Ilmiah Multidisiplin
Jejak digital: Jurnal Ilmiah Multidisiplin eISSN 3089-7734 & pISSN 3089-7742 adalah jurnal elektronik dan cetak Open Access Journal yang diterbitkan oleh Indo Publishing setiap 6 kali dalam setahun menyediakan forum untuk mempublikasikan artikel penelitian asli, artikel review dari kontributor, dan berita teknologi baru mencangkup Focus and Scope multidisiplin, yang meliputi: Humaniora dan Ilmu Sosial, Ilmu Pendidikan & Pengajaran, Hukum dan Ilmu Politik , Ilmu Agama dan Filsafat, Ilmu Teknik, Bisnis dan Ekonomi, Ilmu Kesehatan, Ilmu Kedokteran, Pengembangan SDM, Ilmu Seni dan Informatika. <p style="box-sizing: border-box; margin: 0px 0px 10.5px; color: #333333; font-family: 'Source Sans Pro', Calibri, Candara, Arial, sans-serif; font-size: 15px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; background-color: #ffffff; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;">Untuk mengirimkan artikel ke Jejak digital: Jurnal Ilmiah Multidisiplin: <ul style="box-sizing: border-box; margin-top: 0px; margin-bottom: 10.5px; color: #333333; font-family: 'Source Sans Pro', Calibri, Candara, Arial, sans-serif; font-size: 15px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; white-space: normal; background-color: #ffffff; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;"> Klik <a class="label label-info" style="box-sizing: border-box; background-color: #9954bb; color: #ffffff; text-decoration: none; display: inline; padding: 0.2em 0.6em 0.3em; font-size: 12px; font-weight: bold; line-height: 1; text-align: center; white-space: nowrap; vertical-align: baseline; border-radius: 0px;" href="https://indojurnal.com/index.php/jejakdigital/user/register?source=" target="_blank" rel="noopener">Register atau Login untuk mengirimkan naskah artikel Atau klik Make a new submission jika anda sudah menjadi pengguna Anda juga dapat mengakses template artikel dengan mengunduh/download. Unduh <a class="label label-warning" style="box-sizing: border-box; background-color: #ff7518; color: #ffffff; text-decoration: none; display: inline; padding: 0.2em 0.6em 0.3em; font-size: 12px; font-weight: bold; line-height: 1; text-align: center; white-space: nowrap; vertical-align: baseline; border-radius: 0px;" title="Download Template JEJAKDIGITAL versi Bahasa Inggris" href="https://drive.google.com/drive/folders/1XYkI1Kr1KLKarbzmw4bU-9LDU3L2BvmY" target="_blank" rel="noopener">Template (English) | <a class="label label-warning" style="box-sizing: border-box; background-color: #ff7518; color: #ffffff; text-decoration: none; display: inline; padding: 0.2em 0.6em 0.3em; font-size: 12px; font-weight: bold; line-height: 1; text-align: center; white-space: nowrap; vertical-align: baseline; border-radius: 0px;" title="Download Template JEJAKDIGITAL Bahasa Indonesia" href="https://drive.google.com/drive/folders/1XYkI1Kr1KLKarbzmw4bU-9LDU3L2BvmY" target="_blank" rel="noopener">Template (Indonesia)
The Impact of Social Media on Group Decision-Making Processes: A Bibliometric Review
This study maps and analyses the scholarly literature on the impact of social media on group decision-making processes, with a particular focus on the human resource management (HRM) context, using a bibliometric approach. Data were retrieved from Scopus databases, yielding 116 peer-reviewed articles spanning 2006 to 2026. VOSviewer software was employed to visualise co-authorship networks and keyword co-occurrence patterns, enabling systematic mapping of collaboration structures and thematic evolution. The field exhibits substantial scientific impact, averaging 48.59 citations per document, and is characterised by extensive global collaboration. Thematically, research has evolved from a conceptual stage centred on trust and community interaction toward an applicative and computational stage dominated by big data, artificial intelligence (AI), and consensus model optimisation. Enterprise social media platforms have emerged as strategic infrastructure reinforcing collaboration and inclusivity in hybrid work environments, although challenges related to group bias amplification, polarisation, and echo chamber dynamics remain persistent. Organisations operating in digital and hybrid environments should strategically govern social media platforms to leverage collective intelligence while proactively mitigating algorithmic bias and polarisation risks in group decision-making. This is among the first bibliometric studies to specifically focus on the intersection of social media and group decision-making within an HRM context, identifying AI-driven decision architectures and digital bias mitigation as the most critical frontier for future research.
Bibliometric Analysis; Group Decision Making; Social Media; Human Resource Management; VOSviewer
Copyright (c) 2026 Hanifan Ega Pratama, Syahrul Safi’Uddin, Kalfizer Tappang, Reynaldi Reynaldi, Diky Diky, Chandika Mahendra Widaryo, Muhammad Ramadhani Kesuma (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Strategi Pembelajaran dalam Membangun Kesiapan Mahasiswa Menjawab Tadribat Bahasa Arab di Kelas
This research explores the teaching strategies utilized by lecturers to bolster students' preparedness in tackling Arabic language exercises (tadribat) in the classroom. It also examines students’ readiness for these exercises and identifies challenges faced during their preparation. The study adopted a descriptive qualitative methodology, engaging two lecturers and two second-semester students from STAI Ali Bin Abi Thalib Surabaya, selected through purposive sampling. Data collection methods included observation, in-depth interviews, and documentation, while analysis involved data condensation, data display, and conclusion drawing. Data validity was ensured using source triangulation. The findings indicate that lecturers employed a variety of strategies to enhance learning outcomes. These strategies included fostering commitment through academic contracts, employing random questioning techniques, incorporating scaffolding methods, utilizing visual media and digital tools, and creating an Arabic-speaking environment (bi’ah lughawiyyah). Students demonstrated readiness through self-directed study sessions a day prior to class, the use of digital learning platforms, and engaging in collaborative peer discussions. These approaches collectively enhanced students’ confidence, classroom engagement, and their ability to address exercises with greater precision and speed. Despite these successes, the study also identified notable challenges. These included psychological obstacles, varied educational backgrounds among students, overreliance on AI-based tools, constrained instructional time, and limited opportunities to practice Arabic outside of the classroom setting. The research underscores the critical role of integrating effective teaching strategies, encouraging student autonomy, and fostering supportive learning environments to improve Arabic language proficiency.
teaching strategies; student readiness; Arabic exercises; pedagogy
Copyright (c) 2026 Desta Aditya, Muhammad Hasbi i Ashiddieqy, Usamah Abdul Aziz, Angger Bimantara (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Tor-Tor Raja-Raja sebagai Identitas Budaya Masyarakat Jorong Silayang Kecamatan Ranah Batahan Kabupaten Pasaman Barat
This research aims to examine Tor-tor Raja-Raja as the cultural identity of the Mandailing community in Jorong Silayang, Ranah Batahan District, West Pasaman Regency. This study employed a qualitative method with a descriptive approach to describe factually the existence and implementation of Tor-tor Raja-Raja in community life. The theories used in this research are cultural identity theory by Alo Liliweri and Jonathan Rutherford, as well as performance structure theory by R. M. Soedarsono. Data collection techniques included observation, interviews, and documentation involving traditional leaders, artists, and local community members. The results show that Tor-tor Raja-Raja is a cultural identity passed down from generation to generation and is still preserved today. This dance is characterized by performers from traditional leadership groups or kings, an odd number of dancers, and performances limited to certain traditional ceremonies such as weddings and welcoming honored guests. Furthermore, Tor-tor Raja-Raja functions as a means of respect, reinforcement of customary values, and social communication within Mandailing society.
Tor-tor Raja-Raja, cultural identity, Silayang Mandailing community.
Copyright (c) 2026 Zahratun Nisa, Hardi Hardi, Auliana Mukhti, Oktavianus Oktavianus (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Tradisi Manyanda di Nagari Talang Kabupaten Solok pada Karya Tari "Seratus" dalam Manyaratuih Hari
The dance work "SERATUS" is inspired by the Manyanda tradition, which has several stages, one of which is the manyaratuih hari (the traditional wedding ceremony). This stage involves a dowry procession performed by both the groom and the bride. In this work, the artist attempts to interpret the dowry procession for both parties, while also depicting the customary penalty of the death of a cat, which the family faces if they fail to follow the Manyanda tradition. The dance work "SERATUS" is realized using props inspired by the dowry forms used in the tradition. The methods used in the creation process include data collection and field observation, exploration, improvisation, forming, and evaluation. This work is performed by eight dancers and supported by eight supporting dancers. The work uses a dramatic style with a social theme, reinforced by the use of live techno music as accompaniment, thus supporting the dramatic flow in line with the artist's concept.
Dance Work, Manyanda Tradition, Manyaratuih Hari, dowry procession, Death of a Cat.
Copyright (c) 2026 Iffah Zaaidah, Syahril Syahril, Adjuoktoza Rovylendes, Dony Osmond(Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Analisis Penerapan Variable Costing Sebagai Alat Bantu Pengambilan Keputusan Manajerial pada UMKM Keripik Pisang Sulastri Lampung
This study aims to analyze the application of the variable costing method as a managerial decision-making tool in the Sulastri Banana Chips MSME in Lampung, calculating the variable Cost of Goods Sold (COGS), and determining the contribution margin and break-even point (BEP). This study employed a qualitative-descriptive case study with a cost analysis approach. Data were obtained through direct interviews with the business owner and field observations. The analysis was conducted by comparing the traditional (full costing) and variable costing methods using production data for November 2025. The results showed that the COGS per package using the variable costing method was Rp6,253.75, Rp37.50 lower than the traditional method of Rp6,291.25. The contribution margin per package was Rp7,746.25 with a selling price of Rp14,000. The application of variable costing has been proven to provide more relevant and transparent cost information for short-term managerial decision-making in MSMEs, including determining minimum selling prices and evaluating special orders.
Variable Costs; Cost of Goods Sold; Break-Even Point; MSMEs; Banana Chips.
Copyright (c) 2026 Aura Azzahra Karim, Azahra Nur Fitri, Elsa Ayu Winanda, Hanny Virginia, Umarotun Niswah (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh ESG Terhadap Kinerja Keuangan Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia
This study aims to analyze the effect of Environmental, Social, and Governance (ESG) on the financial performance of mining companies listed on the Indonesia Stock Exchange. Financial performance is proxied by Return on Assets (ROA), while ESG is measured through three dimensions: Environmental, Social, and Governance. This research uses a quantitative approach with secondary data obtained from annual reports, sustainability reports, the Indonesia Stock Exchange, and ESG scores from BGK Foundation. The population consists of mining companies listed on the IDX, while the sample was selected using purposive sampling, resulting in 8 companies and 48 observations during 2018-2023. The analytical technique employed is panel data regression using the Fixed Effect Model with clustered standard errors. The results show that Environmental, Social, and Governance have no significant partial effect on ROA. However, the three ESG dimensions simultaneously have a significant effect on ROA. These findings indicate that ESG is more relevant when understood as an integrated strategy rather than as separate policies in explaining the financial performance of mining companies.
ESG; Environmental; Social; Governance; financial performance; ROA; mining
Copyright (c) 2026 Benny Mohammed Edres, Rasyidi Faiz Akbar (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Pengembangan Jobsheet Berbasis Project Based Learning pada Training Kit Pembangkit Listrik Tenaga Surya untuk Meningkatkan Kreativitas dan Inovatif Peserta Didik
This study aims to develop a feasible Project Based Learning (PjBL)-based jobsheet on a Solar Power Plant (PLTS) training kit to solve the lack of learning media usage in the Electrical Power Installation subject for class XI TITL at SMK Semen Gresik. This research uses the Research & Development (R&D) method with the ADDIE model (Analyze, Design, Development, Implementation, Evaluation). The subjects of this study were 22 students of class XI TITL. The validity test results obtained an average score of 87% from material experts and 88% from media experts, both categorized as "highly valid". The practicality test from student responses obtained a score of 83%, categorized as "highly practical". Furthermore, the effectiveness test using the N-Gain score obtained a value of 0.646, which falls into the "medium" category. The Paired Sample T-Test showed a significance value of 0.000, indicating a significant difference between pretest and posttest scores. It can be concluded that the developed PjBL-based jobsheet is highly feasible, practical, and effective in increasing students' creativity and innovativeness.
Jobsheet, PjBL, ADDIE, PLTS, Kreativitas, Inovatif
Copyright (c) 2026 Hafid Andika Faturachman, Joko Joko (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Current Ratio (CR), Return On Asset (ROA) dan Net Profit Margin (NPM) Terhadap Nilai Perusahaan Sub Sektor Tekstil dan Garment yang Terdaftar di Bursa Efek Indonesia periode 2018-2021
This study aims to determine the effect of CR, ROA and NPM on the value of companies in the textile and garment sub-sector which are listed on the Indonesia Stock Exchange for the 2018-2021 period. The population of this study is the textile and garment sub-sector companies listed on the Indonesia Stock Exchange for the 2018-2021 period. Determination of the sample using purposive sampling technique so that there are 8 companies that meet the criteria as a research sample. This study uses quantitative methods and data sources using secondary data. Data collection techniques with documentation and data analysis techniques using classical assumption tests, multiple linear regression tests, the coefficient of determination and hypothesis testing using the t test and F test. The statistical test results show that ROA has a significant effect on firm value while CR and NPM have no effect on company value. company. Simultaneously CR, ROA and NPM have a significant effect on firm value.
Current Ratio (CR), Return On Assets (ROA), Net Profit Margin (NPM), Firm Value\
Copyright (c) 2026 Putri Sholeha Intan Permatasari, Teguh Purwanto (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Pendapatan Komprehensif Lain Terhadap Nilai Buku dan Harga Saham (Studi Kasus: 44 Perusahaan Tambang yang Terdaftar di Bursa Efek)
This study aims to analyze the effect of Other Comprehensive Income on book value and stock prices of mining sector companies listed on the Indonesia Stock Exchange. Other Comprehensive Income is a component that emerged from the adoption of IFRS-based accounting standards, encompassing items such as revaluation surplus on fixed assets, actuarial gains/losses on defined benefit plans, foreign currency translation differences, and changes in the fair value of certain financial instruments. This component is not recognized in net income, yet it directly affects company equity, potentially providing additional relevant information for investors in assessing firm performance and value. The research sample consists of 46 mining companies listed on the Indonesia Stock Exchange during a specified observation period, selected using the purposive sampling method. Data were analyzed using panel data regression with the assistance of [Eviews/SPSS, adjust as needed] software. The independent variable in this study is Other Comprehensive Income, while the dependent variables are book value per share and stock price. The results show that Other Comprehensive Income has a [significant/insignificant] effect on book value and a [significant/insignificant] effect on stock price. These findings indicate that the market [does/does not] respond to Other Comprehensive Income information in making investment decisions in the mining sector. This study is expected to contribute to investors, company management, and regulators in understanding the value relevance of the Other Comprehensive Income component in the financial statements of mining companies.
Other Comprehensive Income, Book Value, Stock Price, Mining Companies, Indonesia Stock Exchange
Copyright (c) 2026 Diva Fadillah Ramika, Hanif Hidayatullah, Indri Nazwah, Aditya Fahreza, Ahmad Valevi, Yosep Eka Putra, Mega Rahmi (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Analisis Konsep Manajemen Modal Kerja dan Pengaruhnya Terhadap Kinerja Keuangan Perusahaan
This study aims to analyze the concept of working capital management and its effect on a company's financial performance. Working capital management is an important aspect of short-term financial management, which is related to the management of current assets such as cash, receivables, and inventory. A common problem faced by companies is the imbalance between liquidity and profitability, which can affect overall financial performance. The research method used is a qualitative approach with a literature study design, by reviewing various sources such as scientific journals and relevant books published within the last five years. The data analysis technique is conducted descriptively by explaining the concept of working capital management and linking it to financial performance based on previous research findings. The results of the study indicate that working capital management has a significant effect on a company's financial performance. Efficient management of working capital can increase profitability while maintaining liquidity. On the other hand, ineffective management can lead to an imbalance that negatively impacts the company’s financial condition. In addition, the efficiency of working capital management can also be assessed through the cash conversion cycle, where a shorter cycle indicates better financial performance. Therefore, it can be concluded that working capital management plays a strategic role in improving a company's financial performance. Companies are expected to implement appropriate working capital management policies in order to achieve a balance between liquidity and profitability.
working capital management, financial performance, profitability, liquidity, cash conversion cycle
Copyright (c) 2026 Ahmad Tibrizi, Ikhwan Muzaki, Agung Ramadhan Sutopo, Iqbal Fathul Falakh, Siti Padilah Ramadani, Julia Handayani, Mukhlishotul Jannah (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Implementasi Dashboard Multi-Role pada Sistem Afiliasi dan Marketplace Berbasis Web PT. BIZHUB DIGITAL INDONESIA
Digital marketing encourages companies to adopt systems capable of managing transactions, affiliate partners, commissions, and performance reports within a single integrated platform. Previously, PT Bizhub Digital Indonesia relied on third-party platforms to operate its affiliate marketing activities. This condition limited the company's flexibility in managing workflows, monitoring affiliate performance, and independently handling commission disbursements. This study aims to implement a multi-role dashboard within a web-based affiliate and marketplace system. The system was designed to accommodate three primary user roles: Admin, Member/Affiliator, and Customer. The research methodology consisted of requirements analysis, system design using use case diagrams, activity diagrams, and sequence diagrams, web-based interface implementation, and functional testing through the black-box testing method. The implementation results demonstrate that the multi-role dashboard effectively separates system functionalities according to user access privileges. Administrators are able to manage products, categories, transactions, affiliate data, ratings, and commission withdrawals. Members/Affiliators can generate affiliate links, monitor referral transactions, track commission balances, and submit withdrawal requests. Customers can browse product catalogs, complete purchases, view order histories, manage profiles, and provide product ratings. The testing results indicate that all major system features functioned according to the predefined test scenarios. Therefore, the implemented multi-role dashboard supports the management of affiliate and marketplace systems in a more structured, transparent, and operationally efficient manner, while meeting the specific business requirements of the company.
Dashboard; Multi-role; Affiliate System; Marketplace; E-commerce
Copyright (c) 2026 Bayu Setiawan, Rajawali Shaktika Anugrah Prasetya, Andra Husnul Azmi, Hazna At Thooriqoh (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Perancangan Server-Side Website E-Commerce Menggunakan Metode Waterfall pada PT Bizhub Digital Indonesia
PT Bizhub Digital Indonesia previously relied on third-party affiliate platforms for its promotional activities. This reliance incurred additional operational costs and limited the company's control over centralized partner management. This study aims to design and implement a server-side infrastructure (REST API) for an e-commerce platform with an independent affiliate feature to resolve these operational issues. The system development adopted the Waterfall method, which includes requirements analysis, system design, implementation, and testing. The backend infrastructure was built using the Hono.js framework, TypeScript language, and Bun runtime environment. The design resulted in 16 relational database tables and 12 API module groups documented via Swagger UI. Core functionalities include JSON Web Token (JWT) authentication, order management, and payment gateway integration via webhook to automate payment status conversion and affiliate commission distribution in real-time. Functional evaluation using Black-Box Testing on 54 API endpoints demonstrated a 100% operational success rate. The resulting system is proven reliable and capable of reducing third-party dependency, providing operational control efficiency, and enhancing the transparency of the company's financial reporting.
Affiliate System, Server-Side, Backend, Black-Box Testing, E-Commerce, Waterfall
Copyright (c) 2026 Muhammad Hilmy Aziz, Bagus Satrio Wicaksono, Muhammad Akbar Nurdianto, Ardhon Rakhmadi (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Pengembangan Bahan Ajar Berbasis Pembelajaran Berdiferensiasi Materi "Aku dan Teman-Teman ku” Kelas 2 Sekolah MI Berkah
This research aims to develop differentiated learning-based teaching materials on the material of Me and My Friends for grade II students of MI Berkah. The development of teaching materials is carried out as an effort to accommodate the diversity of abilities, interests, and learning profiles of students in student-centered learning in accordance with the implementation of the Independent Curriculum. The research method used is Research and Development (R&D) with the ADDIE model which includes the Analysis, Design, Development, Implementation, and Evaluation stages. Data collection techniques are carried out through observation, interviews, documentation, and questionnaires. The research instrument consisted of a validation questionnaire of material experts, design experts, teacher assessments, and student responses. The results of the study showed that the teaching materials developed obtained a feasible category based on the assessment of material experts of 70.64%, design experts of 54.63%, teacher assessments of 75%, and student responses of 93.61% with the category of very feasible. The results of the T test showed a significance value of < 0.001 which indicates a significant increase in learning outcomes after the use of teaching materials. In addition, the results of the N-Gain analysis showed an increase in learning outcomes with a high category and the effectiveness of the use of teaching materials was in the effective category. Thus, the differentiated learning-based teaching materials developed are declared valid, feasible, and effective to be used in learning the material of I and My Friends in grade II MI Berkah.
differentiated Learning, Teaching Materials Development, Elementary Education, Student-Centered Learning, R&D
Copyright (c) 2026 Muhammad Syabrina, Manda Yani, Wahidah Wahidah, Nadya Lesta Anggraini (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Evaluasi Kebijakan Relokasi Pedagang UMKM di Pasar Rau Kota Serang
The purpose of this study is to evaluate the policy of relocating MSME traders in Rau Market, Serang City, and to see how it affects the traders' economic activities. This study is qualitative and uses a descriptive approach. Most of the informants collected were MSME traders, market managers, fee officers, and buyers, who were selected purposively through interviews, documentation, and observation. Data analysis was carried out using the Miles and Huberman model, which includes data reduction, data display, and drawing conclusions. The results show that the relocation policy has helped organize and manage Rau Market to make it safer, cleaner, and more comfortable for the public. However, not all traders felt the economic impact. Some traders experienced a decline in the number of buyers and profits due to the less strategic new location, while other traders actually saw an increase in transactions because of the location.
Policy Evaluation; Trader Relocation; SMEs; Rau Market; Serang City
Copyright (c) 2026 Marlita Jovita Sari, Intan Taniyah, Shella Anggraeni, Diana Diana, Nadiah Miftahul Rohmah, Reza Damayanti (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Pemindahan Sepihak Penumpang Angkutan Antarkota: Tanggung Jawab dan Perlindungan Hukum
Penelitian ini bertujuan untuk menganalisis tanggung jawab pengangkut terhadap kerugian yang dialami penumpang akibat pemindahan secara sepihak dalam jasa angkutan antarkota serta mengkaji bentuk perlindungan hukum dan mekanisme ganti kerugian yang dapat diberikan kepada penumpang. Latar belakang penelitian ini didasarkan pada masih ditemukannya praktik pemindahan penumpang (oper penumpang) oleh pengangkut tanpa adanya persetujuan dan informasi yang memadai, sehingga berpotensi menimbulkan kerugian baik secara materiil maupun immateriil bagi pengguna jasa angkutan. Penelitian ini menggunakan metode penelitian hukum empiris dengan mengkaji ketentuan hukum yang berlaku serta penerapannya dalam praktik. Data penelitian diperoleh melalui wawancara dengan pihak pengangkut, penumpang, dan instansi terkait, serta didukung oleh data sekunder berupa peraturan perundang-undangan, buku, dan jurnal ilmiah. Data dianalisis secara deskriptif kualitatif untuk menggambarkan bentuk tanggung jawab pengangkut dan pelaksanaan perlindungan hukum terhadap penumpang. Hasil penelitian menunjukkan bahwa pemindahan penumpang secara sepihak dapat dikategorikan sebagai bentuk wanprestasi apabila menyebabkan tidak terpenuhinya kewajiban pengangkut dalam perjanjian pengangkutan. Pengangkut wajib memberikan pelayanan sesuai kesepakatan serta bertanggung jawab atas kerugian yang dialami penumpang. Perlindungan hukum diberikan melalui upaya preventif berupa pemenuhan standar pelayanan dan pemberian informasi, serta upaya represif berupa kompensasi dan penyelesaian sengketa. Namun, pelaksanaan ganti kerugian masih belum optimal karena rendahnya pemahaman penumpang terhadap haknya sebagai konsumen.
Pemindahan Penumpang, Angkutan Antarkota, Tanggung Jawab Pengangkut, Perlindungan Hukum, Ganti Kerugian.
Copyright (c) 2026 Besse Sari Angraeni (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Other Comprehensive Income (OCI) terhadap Manajemen Laba pada Perusahaan Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2023–2025
This study aims to analyze the effect of Other Comprehensive Income (OCI) on earnings management in consumer cyclicals companies listed on the Indonesia Stock Exchange for the 2023–2025 period. The study used quantitative methods with secondary data in the form of financial statements and annual reports. The sample was selected using a purposive sampling technique, obtaining 42 observational data after filtering and removing outliers. OCI was used as the independent variable, while earnings management was measured using discretionary accruals using the Modified Jones Model approach. The analysis was conducted using classical assumption tests and simple linear regression. The results showed that OCI had no significant effect on earnings management, with a t-test significance value of 0.680 (>0.05). The R Square value of 0.004 indicates that OCI only explains 0.4% of changes in earnings management, with the remainder being influenced by other factors. Thus, OCI is not the primary factor influencing earnings management practices in consumer cyclical companies listed on the IDX during the 2023–2025 period.
Other Comprehensive Income; Earnings Management; Consumer Cyclicals
Copyright (c) 2026 Yosep Eka Putra, Mega Rahmi, Sonia Andari, Yona Amelia Agustin, Sherlina Yudistira, Syarifa Ainul Yaqin (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Resepsi Khalayak terhadap Isu Dilema Etis dalam Serial Drama Netflix The Trauma Code
Serial drama Netflix The Trauma Code mengonstruksi wacana dilema etis medis melalui penciptaan ruang absurd situasi darurat medis, pengkarakteran dokter absolut, dan tindakan penyelamatan nyawa sebagai moral tertinggi. Konstruksi tersebut memicu urgensi akademik akibat perbenturan narasi fiktif dengan realitas medis yang berhubungan dengan tingginya dugaan kasus malapraktik di Indonesia. Penelitian ini berangkat dari keterbatasan kajian resepsi drama yang selama ini lebih banyak berfokus pada isu kesehatan mental, sementara pemaknaan khalayak terhadap representasi dilema etis medis masih relatif jarang dieksplorasi. Tujuan penelitian adalah menganalisis pemaknaan mahasiswa rumpun kesehatan serta memetakan posisi resepsi mereka terhadap representasi dilema etis medis dalam serial tersebut. Penelitian ini menggunakan pendekatan kualitatif Encoding-Decoding Stuart Hall, data diperoleh melalui observasi, dokumentasi, dan wawancara sembilan informan, lalu dianalisis dengan NVivo 12 serta divalidasi melalui triangulasi. Hasil penelitian menunjukkan dominasi posisi negosiasi (negotiated reading), di mana informan menerima sebagian pesan yang ditawarkan serial, tetapi secara kritis menegosiasikannya berdasarkan pengetahuan akademis dan pengalaman klinis masing-masing. Temuan ini menunjukkan bahwa latar belakang pendidikan kesehatan berperan sebagai filter interpretatif yang membentuk proses pemaknaan terhadap representasi idu dilema etis medis dalam media massa suatu drama.
Resepsi Khalayak; Encoding-Decoding; Khalayak Aktif; Dilema Etis Medis
Copyright (c) 2026 Muhamad Arifin Ilham, Weny Widyowati, Andika Vinianto Adiputra (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Perlindungan Hukum Terhadap Ekosistem Mangrove Sebagai Upaya Mitigasi Perubahan Iklim
Mangrove ecosystems play a strategic role in climate change mitigation due to their ability to absorb and store substantial amounts of blue carbon, as well as protect coastal areas from abrasion, tidal flooding, and sea-level rise. As the country with the largest mangrove area in the world, Indonesia possesses approximately 3.44 million hectares of mangrove forests, storing more than 3 billion tons of carbon reserves. This study aims to analyze the legal framework governing mangrove ecosystem protection within Indonesia’s environmental law system, examine the effectiveness of legal protection for mangroves as a climate change mitigation measure, and identify strategies for optimizing such legal protection. This research employs a normative legal research method using both the statutory approach and the conceptual approach, supported by primary and secondary legal materials obtained through library research. The findings reveal that the legal protection of mangrove ecosystems has been regulated through various laws and regulations, including Law Number 32 of 2009 on Environmental Protection and Management, Law Number 27 of 2007 in conjunction with Law Number 1 of 2014 on the Management of Coastal Areas and Small Islands, as well as several national policies related to mangrove management. However, the effectiveness of their implementation remains constrained by various challenges, including land-use conversion, weak law enforcement, and inadequate inter-agency coordination. Therefore, strengthening regulations, enhancing monitoring and law enforcement mechanisms, integrating climate change policies with mangrove management, and increasing community participation are necessary to ensure the sustainability of mangrove ecosystems as an effective instrument for climate change mitigation.
perlindungan hukum, ekosistem mangrove, mitigasi perubahan iklim, karbon biru, hukum lingkungan.
Copyright (c) 2026 Hardiyanto Pono, Kaharuddin Kaendo, Sutriana Sutriana (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Kajian Literatur Analisis Efisiensi Rantai Pasok Cabai Merah: Integrasi Studi di Berbagai Wilayah Indonesia
This study aims to analyze the structure and patterns of red chili marketing channels across various regions in Indonesia, compare the level of marketing efficiency in terms of marketing margins, distribution of profits among marketing institutions, and the percentage of prices received by farmers (farmer’s share), as well as identify the main factors that hinder the efficiency of the red chili supply chain. This research employs a descriptive approach through a literature review to analyze the structure and performance of the red chili supply chain in Indonesia. The results indicate that the marketing channel structure, which involves many intermediaries—including distribution to Pasar Induk Kramat Jati—affects the length of the supply chain, marketing margins, and the size of the farmer’s share. The supply chain faces several key challenges, including climate uncertainty, limited capital, simultaneous planting patterns, long distribution channels, weak formal contracts, and information asymmetry. System efficiency is not only determined by profit and return on investment (ROI), but also by the proportion of prices received by farmers. In general, shorter supply chains tend to produce lower marketing margins and higher farmer’s share compared to longer and more complex chains.
Red chili supply chain; Marketing channels; Marketing margin; Farmer’s share; Supply chain efficiency
Copyright (c) 2026 Anggun Fitri Aulia, Ismail Hammam Wira Kusumoe, Agustin Ambarwati, Syahla Ameera Savitri Siradju, Wien Kuntari (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Analisis Penggunaan Sistem Informasi Pengendalian Tagihan (SINTAG) pada Badan Pemeriksa Keuangan Republik Indonesia Provinsi Jawa Barat
Kemajuan teknologi informasi mendorong lembaga pemerintah melakukan transformasi digital untuk meningkatkan efektivitas, efisiensi, dan transparansi pengelolaan keuangan. Salah satu bentuknya adalah penerapan Sistem Informasi Pengendalian Tagihan (SINTAG) di Badan Pemeriksa Keuangan Republik Indonesia Perwakilan Jawa Barat. Penelitian ini bertujuan menganalisis penerapan sistem tersebut, menggunakan pendekatan kualitatif deskriptif dengan data dari observasi dan dokumentasi selama kegiatan magang. Hasil penelitian menunjukkan SINTAG memiliki alur kerja terstruktur yang mampu meningkatkan efisiensi administrasi, mengurangi risiko duplikasi data, serta mendukung transparansi dan akuntabilitas. Tantangan utamanya adalah kelengkapan dokumen, sehingga diperlukan verifikasi tambahan. Secara keseluruhan, SINTAG mendukung pengelolaan tagihan yang lebih efisien, terencana, dan akuntabel di lingkungan sektor publik.
Copyright (c) 2026 Nazwa Ayu Dianita, Dr. H. Firman Yudhanegara, M.Si (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Analisis Dampak Kombinasi Bisnis Melalui Akuisisi Terhadap Kinerja Keuangan Perusahaan Pada Sektor Finance Non Perbankan
This study analyzes the impact of acquisitions on the financial performance of non-banking financial companies listed on the Indonesia Stock Exchange during 2023–2025. A quantitative descriptive and causal design was used with a sample of 30 companies selected through purposive sampling. Financial performance is measured using ROA, ROE, DER, and NPM. Since the data are not normally distributed (p < 0.05), non-parametric tests (Friedman and Kruskal-Wallis) were applied. Descriptive results show high variability in performance indicators across firms. The results indicate no significant differences in ROA, ROE, DER, and NPM before and after acquisitions (p > 0.05), suggesting that acquisition synergies have not yet materialized in the short term and may require a longer period to have a measurable effect.
Acquisition; Financial Performance; Non-banking Financial Sector
Copyright (c) 2026 Yosep Eka Putra, Mega Rahmi, Sari Ramadani Fitri, Rahmi Rahmadani, Riza Yulia Putri, Rena Karmila (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Analisis Peluang dan Tantangan Digitalisasi Akuntansi Syariah pada Lembaga Keuangan Syariah di Indonesia
The development of digital technology has driven significant transformation in the financial sector, including Islamic financial institutions in Indonesia. This transformation has also influenced the practice of Islamic accounting, which plays an important role in providing transparent, accurate, and Sharia-compliant financial information. This article aims to examine the opportunities and challenges arising from the implementation of digitalization in Islamic accounting within Islamic financial institutions in Indonesia. The study employs a qualitative approach through a literature review by analyzing various scientific publications, regulations, and related references. The findings indicate that digitalization offers several opportunities, including improved operational efficiency, faster data processing, enhanced quality of financial reporting, and greater ease in monitoring and decision-making processes.
digitalization, Islamic accounting, Islamic financial institutions
Copyright (c) 2026 Edrial Tri Putra, Andi Muh. Adam, Fharel Fharel, Masyhuri Masyhuri (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Determinasi Pertumbuhan Ekonomi, Pengangguran Terbuka, dan Pembangunan Manusia terhadap Kemiskinan: Analisis Data Panel Jawa Timur
Kemiskinan merupakan tantangan global yang menjadi salah satu fokus Sustainable Development Goals (SDGs) dengan tujuan mencapai nol kemiskinan. Penelitian ini bertujuan untuk mengevaluasi pengaruh pertumbuhan ekonomi, tingkat pengangguran terbuka, dan indeks pembangunan manusia terhadap kemiskinan di Provinsi Jawa Timur pada tahun 2018-2022, baik secara parsial maupun simultan. Menggunakan pendekatan kuantitatif deskriptif dengan data sekunder dari BPS dan BAPPEDA Jawa Timur, analisis dilakukan melalui metode regresi data panel dengan model Fixed Effect. Hasil penelitian menunjukkan bahwa pertumbuhan ekonomi dan indeks pembangunan manusia secara parsial berpengaruh negatif signifikan terhadap kemiskinan, sementara tingkat pengangguran terbuka berpengaruh positif signifikan. Secara simultan, ketiga variabel berpengaruh signifikan terhadap kemiskinan. Dari hasil analisis koefisien beta ditemukan bahwa indeks pembangunan manusia adalah variabel paling berpengaruh terhadap kemiskinan. Temuan ini menekankan pentingnya pemerataan pendapatan, pengurangan ketimpangan, dan peningkatan kualitas sumber daya manusia untuk mencapai kesejahteraan sosial-ekonomi yang berkelanjutan.
Copyright (c) 2026 Debby Nindya Istiandari, Bella Dahniar Arianti, Anisa Fatmawati, Bagus Adhitya, Zumaeroh Zumaeroh (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Implementasi Teknologi Face Recognition dalam Meningkatkan Efisiensi Proses Boarding Penumpang di PT Kereta Api Indonesia
Advances in digital technology are driving the transformation of public transportation services, one example being the implementation of face recognition boarding gate at PT Kereta Api Indonesia (Persero). This study aims to analyze the implementation of face recognition boarding gate technology in improving the efficiency of the passenger boarding process at Kiaracondong Station, as well as to identify the challenges encountered in its implementation. This study employs a descriptive qualitative approach using a case study method through participatory observation and documentation techniques. The results indicate that the use of face recognition boarding gate improves the efficiency of the boarding process, reducing the average time to 2-4 seconds per passenger compared to manual boarding, which takes approximately 6-10 seconds per passenger, thereby increasing service capacity and reducing queues. Analysis using the Technology Acceptance Model (TAM) indicates that user acceptance is influenced by perceptions of the system’s benefits and ease of use. Identified challenges include verification failures due to face coverings, data mismatches, and technical glitches in the devices. From an operational management perspective, this technology contributes to workflow optimization and service effectiveness, but requires ongoing system maintenance support, infrastructure strengthening, and user education.
Face Recognition Boarding Gate; Operational Efficiency; Technology Acceptance Model
Copyright (c) 2026 Annisa Nurinsani, Firman Yudhanegara (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Eksistensi dan Kontribusi Generasi Muda terhadap Keberlanjutan Kesenian Randai Minangkabau di Nagari Tiku Selatan Kabupaten Agam
This study aims to analyze the existence and contribution of young people to the sustainability of Minangkabau Randai performing arts in Nagari Tiku Selatan, Agam Regency. Randai is one of the traditional performing arts of Minangkabau that embodies cultural, educational, social, and customary values passed down from generation to generation. The rapid development of technology and the influence of globalization have posed challenges to the preservation of traditional arts, making the involvement of young people an essential factor in sustaining Randai. This study employed a qualitative approach with a descriptive method. Data were collected through observation, interviews, and documentation involving Randai performers, traditional leaders, community leaders, and young people in Nagari Tiku Selatan. Data analysis was conducted through the stages of data reduction, data presentation, and conclusion drawing. The findings reveal that young people have a significant role in maintaining the sustainability of Randai through their participation as performers, musicians, trainers, and organizers of artistic activities. Furthermore, they contribute to the promotion and development of Randai through cultural events and the utilization of digital media. Nevertheless, the preservation of Randai still faces several challenges, including the influence of popular culture, the declining interest of some young people, and limited opportunities for appreciating traditional arts. This study concludes that the sustainability of Randai in Nagari Tiku Selatan is strongly influenced by the active participation of young people as agents of cultural preservation. Therefore, continuous support from the community, educational institutions, and government is necessary to strengthen the role of young people in preserving and developing Randai as a cultural heritage of the Minangkabau people.
existence, contribution, youth, Randai Minangkabau, cultural preservation, Nagari Tiku Selatan.
Copyright (c) 2026 Mohan Dika Afrilio, Asep Saepul Haris (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Alih Fungsi Lahan di sekitar Cagar Alam lamedai dan Implikasinya Terhadap Risiko Banjir
Land-use change in the vicinity of Lamedai Nature Reserve, Kolaka Regency, has generated significant ecological pressure on the conservation area and its surrounding environment. This study aims to examine the impact of land conversion on increasing flood risk, with a particular focus on changes in land use patterns, vegetation degradation, and hydrological dynamics. The research employed a descriptive-analytical approach through the collection of primary data obtained from field observations. In addition, a systematic review method was used to evaluate and synthesize existing literature concerning the impacts of land-use change, while secondary data were collected from land cover maps, rainfall records, and flood occurrence reports. The findings indicate that land conversion, particularly for mining and plantation activities, has reduced the forest's capacity to absorb rainfall, increased soil erosion, and intensified surface runoff. These conditions have directly contributed to the rising frequency and severity of flooding in areas surrounding the nature reserve. The resulting socio-economic impacts include material losses, disruptions to community activities, and threats to the sustainability of the Lamedai Nature Reserve ecosystem. This study highlights the importance of implementing sustainable land management policies, rehabilitating degraded areas, and strengthening oversight of economic activities around conservation zones to mitigate flood disaster risks.
land-use change, Lamedai Nature Reserve, flood risk, environmental degradation
Copyright (c) 2026 R. Muliadi, La Sahibudin, Sahrul Sahrul (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Efektivitas Kebijakan Penataan Parkir terhadap Pengurangan Kemacetan dan Peningkatan Ketertiban Ruang Publik (Studi Kasus Royal Kawasan Baroe Kota Serang)
Parking management policies improve public order and reduce traffic congestion in the Royal Baroe area of Serang City. Unregulated parking and widespread illegal parking have caused many adverse effects, including narrowing roadways, obstructing traffic, and disrupting the function of public spaces. This study is a qualitative case study. Data were collected through field observations, interviews with parking attendants, business owners, road users, and the Serang City Transportation Department, as well as documentation regarding parking management policies. The results indicate that parking management policies in the Royal Baroe area have improved public space order and reduced traffic congestion levels. Traffic has become more orderly thanks to parking lot management, the installation of traffic signs, and supervision by officers. However, the policy is not yet fully effective due to a lack of public awareness and a very limited number of officers in the field. Therefore, for the policy to succeed, collaboration between the community and coordination among agencies are necessary.
policy effectiveness, parking management, traffic congestion, public order, Royal Baroe in Serang City.
Copyright (c) 2026 Ajeng Pratiwi, Satrio Tri Buwono, Suci Patmawati, Nur Rochmah Subchiyah, Zulfan Aghnia, Reza Damayanti (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Implementasi E-Government dalam Pelayanan Administrasi Kependudukan di Dinas Kependudukan dan Pencatatan Sipil Kota Serang
Studi ini mengevaluasi implementasi e-government pada pelayanan administrasi kependudukan di Disdukcapil Kota Serang melalui pendekatan kualitatif. Data dikumpulkan melalui teknik wawancara, observasi, dan studi dokumentasi. Hasil penelitian mengindikasikan bahwa sistem e-government berhasil memicu peningkatan efisiensi, efektivitas, serta transparansi pelayanan. Meski demikian, proses pelaksanaannya masih menghadapi sejumlah kendala, antara lain rendahnya literasi digital warga, minimnya kegiatan sosialisasi, dan gangguan teknis pada sistem. Guna mengoptimalkan pelayanan digital tersebut, pembenahan infrastruktur teknologi dan peningkatan kualitas sumber daya manusia mutlak diperlukan.
Copyright (c) 2026 Hanny Pramuditha Pratiwi, Aulia Fitriani, Iis Panisah, Ratna Suminar (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Dari Teori ke Kesalahan: Memetakan Deviasi Pola Kalimat Dasar Bahasa Indonesia
This study aims to identify, classify, and explain various deviations in Indonesian basic sentence patterns based on syntactic theory and error analysis. The research employed a descriptive qualitative approach with data consisting of 50 sentences containing deviations from basic sentence patterns. The data were purposively collected from students’ compositions, students’ scientific articles, and online media texts. Data collection was conducted through observation and note-taking techniques, while data analysis involved identification, classification, interpretation, and explanation of errors based on Indonesian syntactic theory. The findings reveal five major types of deviations: subject omission (24%), predicate omission (16%), misplacement of sentence elements (30%), syntactic function mismatch (20%), and redundancy (10%). Misplacement of sentence elements was found to be the most dominant type of deviation. These findings indicate a gap between the theoretical understanding of syntax and the practical use of Indonesian sentence structures in various contexts. This study contributes to the fields of syntax and error analysis and may serve as a reference for improving Indonesian language teaching and learning.
basic sentence patterns, syntactic deviation, error analysis, Indonesian language, syntax.
Copyright (c) 2026 Desta Aditya, Usamah Abdul Aziz , Agung Pranoto Kadiatmaja (Author) https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Fleksibilitas Kerja dan Spesialisasi Pekerjaan Terhadap Kinerja Karyawan pada PT. Pertamina Patra Niaga-Regional Kalimantan
This study aims to determine the effect of work flexibility and job specialization on employee performance at PT. Pertamina Patra Niaga Regional Kalimantan. This research used a quantitative method with data collection techniques through questionnaires distributed to employees in the marketing division. The population in this study consisted of 40 employees, and all members of the population were used as samples through saturated sampling techniques. The data analysis techniques used were validity test, reliability test, multiple linear regression analysis, t-test, F-test, and coefficient of determination using SPSS version 21. The results showed that work flexibility had a positive but insignificant effect on employee performance with a significance value of 0.813 > 0.05. Meanwhile, job specialization had a positive and significant effect on employee performance with a significance value of 0.002 < 0.05. Simultaneously, work flexibility and job specialization significantly affected employee performance with an F-count value of 7.567 and a coefficient of determination value of 29.0%. Based on these results, it can be concluded that job specialization has a more dominant influence on improving employee performance at PT. Pertamina Patra Niaga Regional Kalimantan.
Work Flexibility, Job Specialization, Employee Performance
Copyright (c) 2026 Fitri Nurhayati, Dirga Lestari (Author) https://creativecommons.org/licenses/by-nc-sa/4.0