Research Horizon (e-ISSN: 2807-9531; p-ISSN: 2808-0696) is an open-access international journal that ensures a rigorous and efficient peer-review process. Published by Lifescifi Akademia Utama, the journal is dedicated to fostering interdisciplinary research across the social sciences and humanities. It provides a platform for academics, scholars, and researchers from diverse backgrounds to share valuable research findings and insights. By promoting collaboration and dialogue, Research Horizon aims to unlock a broad range of opportunities for knowledge exchange. The journal welcomes contributions that offer useful insights, empirical findings, or conceptual discussions across a range of business, management, law, social sciences and interdisciplinary topics. Research Horizon provides a valuable platform for researchers and practitioners to share their work and engage with broader academic and professional communities.
Structural Barriers to Climate Finance Access: The Conditionality Paradox in Indonesia’s NDC Commitments
This study is motivated by the growing gap between Indonesia’s increasing conditional climate commitments under the Paris Agreement and its limited access to financing from the Green Climate Fund (GCF). It aims to analyse how the structural design of the global climate finance architecture constrains Indonesia’s access to GCF funding. The study employs a qualitative document analysis of Indonesia’s NDC submissions, GCF project data, and national and international policy reports. The findings reveal a conditionality paradox, where Indonesia’s conditional financing needs have increased significantly from USD 247 billion in 2016 to USD 472.6 billion in 2025, while GCF access remains below 0.2% of these needs. These constraints are not solely due to domestic capacity limitations but are also embedded in the complex institutional requirements of the GCF, which have not fully adapted to the bottom-up approach of the Paris Agreement. The implications highlight the need for structural reforms within the GCF alongside strengthened domestic coordination and institutional capacity. The study concludes that the gap between commitments and finance access represents a systemic barrier requiring comprehensive policy responses.
Copyright (c) 2026 Shinta Kumala Sari https://creativecommons.org/licenses/by-sa/4.0/
The Effect of Self-Efficacy and Social Support on Academic Adjustment through Academic Resilience
Academic adjustment is a crucial determinant of undergraduate success, particularly during the transition to higher education, where students often face increased academic demands and psychological pressures. This study aims to examine the effects of self-efficacy and social support on academic adjustment, with academic resilience as a mediating variable among first-year undergraduate students. A quantitative correlational design with path analysis was employed, involving 285 university students. Data were collected using standardized questionnaires and analyzed using SPSS 26 and Mplus 8.4. The findings reveal that self-efficacy and social support significantly influence academic adjustment both directly and indirectly through academic resilience. Academic resilience was found to play a significant mediating role in strengthening students’ ability to adapt to academic demands. The results indicate that students with higher self-efficacy and stronger social support tend to demonstrate better academic adjustment, supported by greater resilience in facing academic challenges. In conclusion, academic adjustment is shaped by the interplay of internal and external factors through psychological resilience mechanisms. These findings imply that universities should develop intervention programs focusing on enhancing self-efficacy, strengthening social support systems, and fostering academic resilience to improve student adaptation and reduce dropout risk.
Copyright (c) 2026 Raju Ahmad Ghifari https://creativecommons.org/licenses/by-sa/4.0/
Analysis of Sharia Banking Products and Services Based on Sharia Principles in Supporting the Modern Islamic Financial System
The development of the Islamic economy in Indonesia has encouraged the increasing role of Islamic banking in providing financial services in accordance with Islamic principles and the needs of modern society. This study aims to analyze the implementation of Islamic banking products, financing systems, and digital service innovations in supporting a modern Islamic financial system. The study employed a library research method with a descriptive-analytical approach through data collection from scientific journals, academic books, regulations, and various literature related to Islamic banking. The results show that Islamic banking has three main product groups: fundraising, financing, and service delivery, which are carried out through various contracts such as mudharabah, murabahah, musyarakah, ijarah, and wakalah. Furthermore, the digitalization of services through mobile banking, internet banking, and digital payments has been proven to improve operational efficiency, service accessibility, and public financial inclusion. This study also found that strengthening digital innovation based on Islamic principles is a crucial strategy in increasing the competitiveness of the Islamic banking industry. The implications of this research emphasize the importance of technology integration and Islamic compliance in the development of modern financial services. However, this research is limited to a conceptual approach without direct empirical testing in the field.
Copyright (c) 2026 Muhammad Albahi, Dinda Selvia, Raja Sakti Putra Harahap https://creativecommons.org/licenses/by-sa/4.0/
Norm Localization of Carbon Market Transfer from the European Union to China: Development of the Emissions Trading System
This article examines how China localized the global carbon market norm, particularly the European Union Emissions Trading System (EU ETS), within its domestic climate governance framework. Using a qualitative approach grounded in constructivist International Relations theory and Amitav Acharya’s norm localization framework, the study analyzes how international norms were adapted to fit China’s political and institutional context. The findings show that China did not directly replicate the European cap-and-trade model. Instead, policymakers selectively reconstructed the norm through policy learning, domestic framing, grafting onto existing governance practices, and pruning elements considered incompatible with national priorities. China’s ETS evolved into a hybrid model characterized by intensity-based benchmarking, free allocation, output-based adjustment, sectoral sequencing, and strong state supervision. The regional pilot schemes (2013–2014) and the national ETS launched in 2021 demonstrate this localization process. The study concludes that norm localization increased the domestic legitimacy and institutional compatibility of China’s ETS, although it also created challenges such as weak carbon price signals, limited market liquidity, and uneven implementation. This article contributes to International Relations scholarship by showing that climate norm diffusion involves active translation rather than simple policy transfer.
Copyright (c) 2026 Gravenia Rahma Safira https://creativecommons.org/licenses/by-sa/4.0/
Digital Trust Formation and Generation Z Adoption of Islamic Financial Products: The Mediating Role of Brand Trust
The development of digital technology has changed the communication strategies of the financial industry, including Islamic financial institutions, in reaching Generation Z through digital platforms and social media. However, the adoption rate of Islamic financial products among Generation Z is still relatively low, so it is necessary to understand the factors that shape consumer trust in the digital environment. This study aims to analyze the influence of digital advertising, influencer endorsements, and e-WOM on the intention to adopt Islamic financial products among Generation Z, with brand trust as a mediating variable. The study used a quantitative approach with a survey method. Data were analyzed using PLS-SEM. The results showed that e-WOM has a positive and significant influence on brand trust and adoption intention, while digital advertising only has a significant effect on brand trust. Influencer endorsements do not have a significant effect on brand trust and adoption intention. In addition, brand trust is proven to be an important mediator in the relationship between e-WOM and digital advertising on adoption intention. This study emphasizes the importance of trust-based digital communication strategies and authentic consumer experiences in increasing the adoption of Islamic financial products among Generation Z.
Copyright (c) 2026 Ainun Nurul Uzamah, Nurhidayat Nurhidayat https://creativecommons.org/licenses/by-sa/4.0/
Analysis of Indonesian Migrant Worker Patterns Using the K-Means Clustering Algorithm
The increasing number of Indonesian migrant workers distributed across various destination countries has created a need for data-driven analysis to better understand migrant worker distribution patterns and support effective policy formulation. This study aims to analyze the characteristics and patterns of Indonesian migrant workers in Cianjur Regency using a data mining approach with the K-Means Clustering algorithm. The dataset used was obtained from Indonesian migrant workers placement data based on destination countries and processed through the Knowledge Discovery in Databases stages, including data selection, preprocessing, transformation, clustering, and evaluation. The clustering process was carried out using the K-Means algorithm, while the optimal number of clusters was determined using the Elbow Method and validated using the Silhouette Score. The results showed that the optimal number of clusters was 2 clusters with a Silhouette Score value of 0.849, indicating good clustering quality. The first cluster was dominated by destination countries with high numbers of migrant workers, while the second cluster consisted of countries with relatively lower numbers of migrant workers. These findings are expected to support data-driven decision-making for migrant worker placement policies.
Copyright (c) 2026 Ihsan Pratama Putra, Hendra Gunawan https://creativecommons.org/licenses/by-sa/4.0/
Paradigm Shift in Legal Protection of Health Workers Before and After the 2023 Health Law: A Comparative Review
Law Number 17 of 2023 strengthens legal protection for medical personnel and healthcare workers through an omnibus approach, addressing prior regulatory fragmentation and unclear distinctions between medical risk and negligence that led to legal uncertainty, criminalization risks, and defensive medicine that undermined service quality and efficiency. This study analyzes differences in the construction of legal protection before Law Number 17 of 2023 on Health, examines the implications of the paradigm shift in medical dispute resolution toward legal certainty and substantive justice, and formulates policy recommendations to strengthen a more just and proportionate national health law ecosystem. This normative legal research uses statutory, comparative, and conceptual approaches with qualitative-prescriptive analysis, based on Radbruch, Friedman, and Pound theories. The findings show that Law Number 17 of 2023 shifts the punitive model into a restorative model by strengthening protection based on professional standards, disciplinary board recommendations as an initial filter, and prioritization of dispute resolution through alternative mechanisms outside the court system. Therefore, the law in question provides a clearer, hierarchical legal foundation to protect healthcare workers. However, its effectiveness depends on harmonized implementing regulations, institutional strengthening, and balanced protection between healthcare workers’ legal safeguards and patients’ right to remedies.
Copyright (c) 2026 M. Yadi Mahendra Muhyin, Asep Sapsudin https://creativecommons.org/licenses/by-sa/4.0/
A Legal Analysis of Freeze-Dried Human Milk Classification as Functional Food, Human-Derived Substance, or Medical Product in Indonesia
Freeze-dried human milk from donor milk poses a regulatory challenge in health law due to its human origin, clinical use, and unclear legal classification. This study aims to determine the appropriate legal classification of freeze-dried human milk under the Indonesian health law framework and to formulate a proportionate regulatory approach for its governance. The study uses a normative legal method with statutory, conceptual, comparative, and health policy approaches, based on Indonesia’s Health Law Number 17 of 2023, Government Regulation Number 28 of 2024, and Regulation (EU) 2024/1938 on Substances of Human Origin, supported by literature on donor human milk, milk banking, processing, and commercialization of human-derived materials. The study finds that a purely food-based classification is legally underinclusive because it fails to address donor screening, traceability, and biovigilance obligations, whereas classification as a substance of human origin is normatively more coherent but remains insufficient unless coupled with enteral safety controls. By contrast, classification as a medical product may be justified only in limited clinical contexts and risks excessive medicalization. Freeze-dried human milk should be regulated under a hybrid framework combining human-origin substance governance, food safety, and clinical oversight to ensure infant safety, donor protection, equitable access, and prevent commodification.
Copyright (c) 2026 Arifin Kurniawan Kashmir, Happy Yulia Anggraeni https://creativecommons.org/licenses/by-sa/4.0/
Limits of Doctors’ Criminal Liability for Patient Death under the Criminal Code and Health Law Number 17 of 2023
Patient deaths from medical interventions have become a key issue amid rising criminal malpractice cases against doctors in Indonesia. Article 474 of the Criminal Code stipulating a prison sentence of up to five years for those who cause death through error is often applied rigidly to medical personnel without considering the complexity of the medical profession. On the other hand, Law Number 17 of 2023 concerning Health limits doctors’ criminal liability only to gross negligence (culpa lata), creating normative tension with the general provisions of the Criminal Code. This study aims to analyze the boundaries of criminal elements and regulatory harmonization in patient death cases. The research method used is normative juridical with an empirical approach, through the study of legislation and analysis of court decisions and related secondary data. The results show that there are unclear criminal boundaries due to a lack of harmonization between the Criminal Code and the Health Law, as well as the subjective application of negligence by judges. These findings indicate a risk of overcriminalization that impacts medical practice. This study concludes that there is an urgent need for clear regulatory harmonization and increased capacity of judges in understanding medical professional standards to ensure legal certainty.
Copyright (c) 2026 Rino Rachmatullah, Ahmad Jamaludin https://creativecommons.org/licenses/by-sa/4.0/
Evaluating Healthcare Safety Under Article 462 of Law 17 of 2023 in the Digital Health Transformation Era
Law Number 17 of 2023 concerning Health marks a massive transformation in Indonesian health law by consolidating a previously fragmented legal system into a single omnibus scheme. This study aims to comprehensively analyze these regulatory modifications, identify new legal strengths, and evaluate structural flaws within medical professional protection. Utilizing a normative-doctrinal legal research method with a qualitative-descriptive approach, this study examines the vertical and horizontal synchronization of legal materials governing healthcare occupational safety. The findings demonstrate that although the new statute expands normative rights and prioritizes restorative justice alongside upstream professional disciplinary screening, this integration is severely flawed by critical ambiguities in Article 462 Paragraph (1). The failure to define operational boundaries for medical negligence (culpa levis and culpa lata), combined with loose frameworks for cross-border data transfers and organ transplantation, undermines the principle of legal certainty. In conclusion, this legal ambiguity fosters anxiety over premature criminalization and drives inefficient defensive medicine practices, making the meticulous drafting of derivative regulations that safeguard clinical autonomy imperative.
Copyright (c) 2026 Striratna Candra Wilasita, Happy Yulia Anggraeni https://creativecommons.org/licenses/by-sa/4.0/
Legal Analysis of Preventive and Repressive Legal Protection for Pharmacy Personnel in Dealing with Drug Stockouts in Hospitals
Drug stockouts represent a significant systemic challenge in hospital healthcare systems, potentially generating severe legal consequences for pharmaceutical personnel. In practice, pharmacists frequently face a dilemma between their professional obligation to ensure the availability of medicines and the structural limitations of national pharmaceutical supply chains. This study aims to analyze preventive and repressive legal protections for pharmaceutical personnel in dealing with legal risks arising from drug stockouts in hospitals. The research employs a normative juridical method with statutory and case approaches, examining relevant regulations such as Law Number 17 of 2023 concerning Health, Minister of Health Regulation Number 73 of 2016 concerning Pharmaceutical Service Standards in Hospitals, and related court decisions. The results indicate that preventive legal protection for pharmacists remains insufficient due to the absence of clear regulatory mechanisms defining professional responsibility during force majeure conditions, such as supply chain disruptions. Meanwhile, repressive protection largely depends on judicial interpretation regarding negligence and the causal relationship between drug stockouts and patient harm. Therefore, a comprehensive legal protection model is required, encompassing standardized stock management procedures, strengthened pharmaceutical governance in hospitals, and the formal recognition of the force majeure doctrine within health law as a legitimate legal defense for pharmaceutical personnel.
Copyright (c) 2026 Muhammad Zacky Aditya, Happy Yulia Anggraeni https://creativecommons.org/licenses/by-sa/4.0/
The Role of Informed Consent in the Legality and Legal Protection of Medical Personnel
Medical professionals face litigation risks from legal uncertainty in medical procedures, highlighting informed consent as an important legal protection amid rising medical disputes in Indonesia. The purpose of this research is to analyze the role of informed consent in ensuring the legality of medical procedures, examine its legal construction as a basis for excluding criminal liability for medical personnel under Law Number 17 of 2023 concerning Health, and assess its application in digital health services and high-risk medical procedures. The research method used is normative juridical with a statute approach and a conceptual approach. The results of the study indicate that informed consent is not merely an administrative formality, but rather the primary legal basis that transforms invasive procedures into legally valid actions by fulfilling patient autonomy. Legally, informed consent functions as a justification (rechtvaardigingsgronden) that eliminates the material unlawfulness of medical procedures, as long as they are carried out according to professional standards and without information defects (vitiated consent). This study concludes that informed consent is an essential preventive legal protection instrument that eliminates criminal culpability through the principle of volenti non fit iniuria, provided that medical information is communicated effectively.
Copyright (c) 2026 Danetsye Samallo, Yana Chaeru Taufik Ismail https://creativecommons.org/licenses/by-sa/4.0/
The Dilemma of Midwife Criminal Liability: Distinguishing between Malpractice due to Negligence and Medical Risk in Patient Death
Midwifery services carry inherent risks, yet adverse outcomes such as maternal and neonatal deaths are often presumed to result from negligence without proper legal assessment, leading to legal uncertainty and potential criminalization of midwives. This study aims to analyze the juridical parameters that differentiate gross negligence from inherent medical risk in midwifery practice. It also examines the boundaries of midwife criminal liability according to Law Number 17 of 2023 concerning Health. The research employed normative legal methods through statute, conceptual, and limited case approaches using secondary data from laws, textbooks, and expert opinions. The findings indicated that midwife liability is based on the principle of fault. Midwives receive full legal protection when they provide services according to their competence, professional standards, standard operating procedures, and with adequate informed consent. Criminal liability only applies when there is proven gross negligence and a clear causal relationship with the patient’s death. A clear distinction between gross negligence and medical risk is essential to protect midwives from unnecessary criminal charges while maintaining patient safety and service quality. This balanced approach is expected to reduce defensive medicine and improve midwifery practice in Indonesia.
Copyright (c) 2026 Nur Utami Haryati , Happy Yulia Anggraeni https://creativecommons.org/licenses/by-sa/4.0/
Traditional Health Service Tariffs and Patient Protection in Indonesia: A Legal Perspective
Traditional health services in Indonesia have gained formal recognition through Law Number 17 of 2023 concerning Health and Government Regulation Number 28 of 2024. However, these regulations mainly focus on administrative and technical aspects, while tariff regulation remains unaddressed. This study aims to analyze the legal framework governing traditional health services in Indonesia, identify normative gaps related to tariff regulation, and examine their implications for patient protection. This research employs a normative juridical method using statute, conceptual, and analytical approaches. The study relies on primary legal materials, including laws and regulations, supported by legal doctrines and scientific literature related to health law and consumer protection. The findings reveal that the absence of tariff standards creates legal uncertainty and strengthens information asymmetry between practitioners and patients. As a result, patients are placed in a vulnerable position and may experience exploitative pricing practices. Furthermore, the lack of tariff transparency potentially violates Law Number 8 of 1999 concerning Consumer Protection and may fulfill the elements of unlawful acts under Article 1365 of the Indonesian Civil Code through the doctrine of abuse of circumstances. Therefore, comprehensive regulatory reform is necessary to establish transparent, fair, and accountable tariff standards in traditional health services to ensure legal protection and distributive justice for patients.
Copyright (c) 2026 Elijah Alexius Salim, Yana Chaeru Taufik Ismail https://creativecommons.org/licenses/by-sa/4.0/
Juridical Review of Legal Protection Against Patient Medical Record Data Leaks in Hospitals
The rapid growth of information technology in the healthcare sector has increased the risk of patient data breaches, making legal protection increasingly important in Indonesia, where weaknesses in hospital data security systems remain evident. This study analyzes legal protections for patient data and evaluates the effectiveness of their implementation. A normative juridical literature review method was used, involving systematic analysis of books, scientific articles, research reports, and relevant legal documents. The findings show that patient data protection is normatively regulated under Law Number 44 of 2009 on Hospitals, Law Number 17 of 2023 on Health, and Law Number 27 of 2022 on Personal Data Protection. These laws emphasize hospitals’ obligations to maintain patient confidentiality and restrict data access and use based on explicit consent. However, in practice, a significant gap remains between legal provisions and implementation. Weak data security infrastructure, limited awareness among healthcare personnel, and suboptimal law enforcement contribute to ongoing vulnerabilities. In conclusion, although the legal framework for patient data protection is well established, its effectiveness is still constrained by implementation challenges. Strengthening supervision, improving enforcement, and enhancing human resource capacity are essential to ensure more effective protection of patient data in Indonesia.
Copyright (c) 2026 Septiana Megaria, Yana Chaeru Taufik Ismail https://creativecommons.org/licenses/by-sa/4.0/
Legal Protection for Healthcare Workers Against Workplace Violence in Indonesian Hospital Governance
Workplace violence against healthcare workers remains a persistent risk in health facilities, negatively impacting occupational safety, service quality, and institutional accountability. This research analyzes the scope of legal protection for healthcare workers in cases of violence, using one of the cases in public controversy as a contextual entry point to discuss the full spectrum of violence. The study aims to map the legal framework governing healthcare workers’ protection, examine hospitals’ responsibilities in prevention and response, and formulate feasible protection mechanisms and operational policy recommendations. Utilizing a normative-juridical approach with statutory and conceptual frameworks, the analysis indicates that Law Number 17 of 2023 concerning health explicitly recognizes healthcare workers’ rights to legal protection and occupational safety. However, significant implementation gaps persist at the institutional level, including weak reporting channels, inconsistent standard operating procedures, and insufficient anti-retaliation safeguards. The study concludes that effective protection requires translating statutory rights into robust operational hospital governance through zero-tolerance policies, integrated incident reporting and investigation systems, and comprehensive recovery support for victims.
Copyright (c) 2026 Dame Lestaria, Ahmad Jamaludin https://creativecommons.org/licenses/by-sa/4.0/
Ethical and Philosophical Analysis of Conditional Death Sentence Implementation under Article 100 of Law Number 1 of 2023
Law Number 1 of 2023 introduces a conditional death penalty system that allows the suspension of executions for a ten-year probationary period, with the possibility of conversion into life imprisonment based on rehabilitation. This research analyzes the ethical legitimacy and philosophical foundations of this “middle-way” approach, specifically evaluating its alignment with human rights principles and the ultimate objectives of punishment. Using a normative-juridical method with statutory and conceptual approaches, the study examined Law Number 1 of 2023 and relevant human rights instruments. The findings indicated that while the conditional death penalty is presented as a humanization of criminal law, it creates profound ethical tensions. The ten-year waiting period induces extreme psychological suffering, often termed the “death row phenomenon”, which may constitute inhuman treatment. Philosophically, Article 100 reveals a conflict between retributive justice and rehabilitative goals. Furthermore, the state’s role as an arbiter of life remains contested under international human rights standards. The study concludes that this provision serves as a pragmatic political compromise but requires rigorous safeguards to prevent administrative arbitrariness and ensure substantive justice.
Copyright (c) 2026 Wawan Suprawan, Yuyut Prayuti https://creativecommons.org/licenses/by-sa/4.0/
Legal Responsibility of Doctors for Misdiagnosis in the Era of Artificial Intelligence
Artificial Intelligence (AI) integration in medical diagnostics has transformed healthcare services by improving diagnostic speed, accuracy, and efficiency. However, the use of AI also raises complex legal issues concerning liability when misdiagnosis occurs and causes harm to patients. This study aims to analyze the forms of legal responsibility arising from AI-assisted medical misdiagnosis and to formulate an ideal legal framework capable of ensuring legal certainty and patient protection in Indonesia. The research employs a normative juridical method with a descriptive-analytical approach through statutory and conceptual analyses. Data were collected through library research using primary, secondary, and tertiary legal materials related to health law, criminal law, medical malpractice, and AI governance. The findings reveal that legal responsibility in AI-assisted diagnosis encompasses civil, criminal, and administrative liability involving physicians, healthcare facilities, and AI developers. This study proposes a multi-layer liability model that proportionally distributes accountability according to each party’s role and control. The study concludes that adaptive and comprehensive AI regulations are urgently required to ensure patient safety, technological accountability, legal certainty, and sustainable innovation in digital healthcare services.
Copyright (c) 2026 Hardinata Hardinata, Asep Sapsudin https://creativecommons.org/licenses/by-sa/4.0/
Analysis of the Implementation of Digital-Based Islamic Religious Education Learning in Improving Students’ Religious Literacy
This study is driven by the need for educational digitalization, requiring innovation in Islamic religious education learning as a key factor in shaping students’ religious character. This study aims to analyze the implementation of digital-based Islamic religious education learning in improving students’ religious literacy. This study uses a qualitative approach with a case study method. Data collection techniques are carried out through interviews, observations, and documentation involving Islamic religious education teachers, students, and madrasahs. Data analysis is carried out through the stages of data reduction, data presentation, and drawing conclusions. The results of the study show that the implementation of digital-based Islamic religious education learning is carried out through the use of learning media that are able to increase student involvement in the learning process. In addition, digital-based learning also contributes to improving students’ religious literacy, both in terms of understanding, attitudes, and religious practices. However, the implementation still faces several obstacles, such as limited infrastructure facilities and diverse levels of digital literacy among students. This study concludes that digital-based Islamic religious education learning has a significant role in improving students’ religious literacy if supported by the right learning strategies and adequate facilities.
Copyright (c) 2026 Adib Riyadi, Moh. Ali https://creativecommons.org/licenses/by-sa/4.0/
Analysis of the Mathematical Communication Skills of Grade XII Vocational High School Students on Linear Programming Material
The low level of students’ mathematical communication skills in mathematics learning, particularly in linear programming topics, remains a significant concern. This issue is critical because linear programming requires students to express, represent, and justify mathematical ideas systematically in both written and visual forms. The study aimed to analyze the mathematical communication skills of grade XII vocational high school students based on indicators of oral and written communication, mathematical representation, and reasoning and symbolic thinking. This study employed a qualitative method with a descriptive approach involving 12 students selected purposively. Data were collected through essay tests and in-depth interviews and analyzed through the stages of data reduction, data presentation, and conclusion drawing. The findings revealed that students’ mathematical communication skills were still predominantly in the low category, with 6 students categorized as low, 4 as moderate, and 2 as high. Students in the high category were able to construct mathematical models and explain solution procedures systematically, whereas students in the low category experienced difficulties in using symbols, representations, and logical reasoning. The study concludes that students’ mathematical communication skills are not yet optimal; therefore, more active, communicative, and contextual learning strategies are needed to improve students’ ability to express mathematical ideas systematically.
Copyright (c) 2026 Siti Khotijah, Dwi Rahmawati, Sudarman Dami https://creativecommons.org/licenses/by-sa/4.0/
Accountability of Prosecutors in the Management of Evidence and Seized Assets from Criminal Offenses
The management of evidence and seized assets is a crucial aspect of the criminal justice system because it is closely linked to the evidentiary process, legal certainty, and the preservation of the economic value of confiscated property. This study aims to analyze the accountability of prosecutors in managing evidence and seized assets derived from criminal offenses and to identify the obstacles encountered in their implementation. The study employed an empirical juridical method supported by a literature review approach. Primary data were obtained through interviews with prosecutors, while secondary data were collected from statutory regulations, academic books, and scientific journals. The findings reveal that prosecutorial accountability has generally been implemented in accordance with applicable legal provisions through the stages of receiving, storing, maintaining, returning, destroying, and executing evidence. Internal supervision and the application of the chain of custody principle also contribute to maintaining the integrity of evidence management. However, budget constraints, inadequate infrastructure, and evidence accumulation remain significant challenges. Therefore, strengthening the evidence management system, improving storage facilities, optimizing budget allocation, and enhancing inter-agency coordination are necessary to achieve more professional, accountable, and effective evidence management.
Copyright (c) 2026 Calista Eka Triana, Kiki Kristanto, Hilyatul Asfia, Eny Susilowati https://creativecommons.org/licenses/by-sa/4.0/
The Impact of Instagram Expansion in Meta Ads Campaigns on Lead Generation: A Hybrid TabTransformer and Causal Impact Analysis
The growth of digital advertising spending demands more accurate measurement of the effectiveness of multi-platform strategies to optimize the distribution of advertising budgets across various advertising platforms. This study analyzes the impact of the addition of Instagram on the performance of herbal product advertising campaigns previously run solely through Facebook on the Meta Ads platform. The research approach consists of two stages, namely building a TabTransformer-based prediction model using Facebook pre-intervention data and a Bayesian Structural Time Series (BSTS)-based Causal Impact analysis, utilizing TabTransformer prediction results and advertising budget variables as covariates in the construction of counterfactuals. The evaluation results showed the best TabTransformer model was obtained in the second scenario with an MSE value of 1.84, an MAE of 0.95, and an R² of 80%, indicating good predictive performance on the test data. Furthermore, the results of the causal impact analysis showed that the addition of Instagram had a statistically significant positive impact, with an average increase in the number of leads of approximately 58.6%, or the equivalent of 93.21 leads per day in the post-intervention period.
Copyright (c) 2026 Bunga Ayuningrum, Dhomas Hatta Fudholi, Feri Wijayanto https://creativecommons.org/licenses/by-sa/4.0/
Sexual Urges among Adolescent Students in Islamic Boarding Schools: Institutional Roles and Self-Regulation Strategies
The phenomenon of sexual urges among adolescent students is part of their biological, psychological, and social development, alongside management challenges within restrictive Islamic boarding school environments. This study aims to analyze the forms of sexual urges, the institutional role, and students’ self-regulation strategies in managing these impulses. Employing a qualitative approach with a case study design, data were gathered from eight informants through observation, in-depth interviews, and Miles and Huberman analysis. The results indicate that students experience sexual urges through emotional attraction, physical impulses, and imagination that disrupt learning concentration but are manageable via internalizing religious values, routine worship, cognitive control, and social support. This study concludes that Islamic boarding schools play a vital role in fostering student self-regulation, enabling them to manage sexual urges adaptively according to Islamic values. The implications underscore the importance of reinforcing religious and psychologically based guidance programs to holistically support students’ moral, social, and spiritual development, serving as a reference for character education policies.
Copyright (c) 2026 Ade Syifani Nurmaidah, Septi Gumiandari https://creativecommons.org/licenses/by-sa/4.0/
Determinants of Tax Evasion in Food and Beverage Manufacturing Companies: A Fraud Pentagon Perspective
Tax evasion remains a major concern because it reduces state revenue and weakens public trust in the taxation system, particularly in manufacturing companies with high fraud risk exposure. Therefore, this study aims to analyze the influence of Fraud Pentagon Theory, consisting of pressure, opportunity, rationalization, competence, and arrogance, on tax evasion indications in food and beverage manufacturing companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This study employs a quantitative descriptive approach using secondary data obtained from audited financial statements and annual reports. The sample consists of 43 companies selected through purposive sampling, resulting in 172 observations. Data were analyzed using descriptive statistics, classical assumption tests, and multiple linear regression analysis with SPSS. The findings reveal that pressure, opportunity, and rationalization significantly influence tax evasion, while competence and arrogance do not show significant effects. Pressure, proxied by return on assets, is identified as the most dominant factor affecting tax evasion practices. These results imply that financial pressure and weak supervisory mechanisms can encourage companies to engage in tax-related fraud. Therefore, strengthening internal control systems and corporate governance is essential to reduce tax evasion risks.
Copyright (c) 2026 Nurfilaili Diah Pitalokasari, Ahmad Dahlan, Yeni Tata Rini, Mitha Endah Aprilia https://creativecommons.org/licenses/by-sa/4.0/
Empowering MSMEs to Independently Establish Individual Companies through Digital Government Platforms
The transformation of the Micro and Small Enterprise (MSMEs) law in Indonesia has introduced Individual Companies as a simplified legal entity under the Job Creation Law. However, limited legal literacy among MSME actors remains a major obstacle to the implementation of business legalization. This Community Service activity aimed to improve participants’ understanding of business legality and the establishment process of Individual Companies. The program was conducted at NGO Kita Design Bandung and involved women-led microbusiness actors through interactive lectures, role-play simulations, practical registration tutorials, and participatory evaluations based on the Clinical Legal Education (CLE) approach. The effectiveness of the activity was measured using pre-test and post-test assessments as well as participant satisfaction evaluations. The results showed a significant improvement in participants’ understanding of the legal aspects and online registration procedures of Individual Companies. In addition, participants demonstrated high satisfaction with the training materials, facilitators, and implementation process. This activity contributes to strengthening MSMEs legal capacity, encouraging business formalization, and supporting sustainable community empowerment through practice-based legal education.
Copyright (c) 2026 Irma Rachmawati Maruf, Leni Widi Mulyani, Wulan Tricahyani, Alifa Nadya, Widi Restu Anengsih https://creativecommons.org/licenses/by-sa/4.0/
The Influence of Celebrity Endorsement and Social Media Marketing on Purchase Decisions through Brand Trust
The rapid growth of Indonesia’s skincare industry has increased competition among local brands, prompting companies to utilize celebrity endorsements and social media marketing. This study examines the effects of celebrity endorsement and social media marketing on consumers’ purchase decisions on TikTok Shop, with brand trust as a mediating variable. The study is based on the Stimulus-Organism-Response (S-O-R) theory, which explains how external stimuli influence internal psychological states and behavioral responses. A quantitative approach was employed by collecting primary data through Likert-scale questionnaires from moisturizer consumers on TikTok Shop using purposive sampling, with data analyzed using PLS-SEM. The findings reveal that celebrity endorsement and social media marketing do not directly influence purchase decisions. However, both variables have a positive and significant effect on brand trust, which in turn positively and significantly affects purchase decisions. Furthermore, brand trust fully mediates the relationships between celebrity endorsement and purchase decisions, as well as between social media marketing and purchase decisions. These findings highlight the critical role of brand trust in translating digital marketing efforts into consumer purchasing behavior and provide practical insights for skincare brands seeking to strengthen consumer trust and drive purchase decisions.
Copyright (c) 2026 David Nur Hadi, Agus Dwi Cahya, Azwar Azwar https://creativecommons.org/licenses/by-sa/4.0/
A Comparative Analysis of Machine Learning Regression Models for TikTok User Engagement Prediction
The rapid growth of TikTok has made user engagement prediction a critical challenge for content creators and digital marketers, particularly given the high multicollinearity among interaction features such as likes, comments, and shares. This study aims to conduct a comparative analysis of three machine learning models, namely linear regression, elastic net, and support vector regression, in predicting TikTok user engagement levels. The methodology employs a quantitative approach using the cross-industry standard process for data mining framework, evaluating model performance through mean absolute error, root mean squared error, mean absolute percentage error, and coefficient of determination metrics. Findings reveal that the elastic net is the most reliable model, achieving a mean absolute error of 3.98 and root mean squared error of 9.37 with a coefficient of determination of 1.000, supported by consistent cross-validation results across five folds. Linear regression produced trivial perfect scores due to the direct summation relationship between input features and the target variable, while support vector regression demonstrated suboptimal performance with a mean absolute error of 74.58, indicating difficulty in capturing linear data patterns. These results suggest that regularization-based models offer a more practical and generalizable framework for social media engagement prediction, providing actionable insights for practitioners in developing data-driven content strategies.
Copyright (c) 2026 Lidiasonata Sitohang, Swinsikya Sitohang, Hari Soetanto https://creativecommons.org/licenses/by-sa/4.0/
The Toraja Community’s Coping Mechanisms in Dealing with Bereavement due to Death
Death and loss are universal experiences that may generate significant psychological pressure, particularly within cultural contexts that involve complex funeral rituals. In the Toraja community, the rambu solo’ ceremony represents not only a cultural tradition but also a social and psychological space that shapes individuals’ experiences of grief and adaptation. This study aimed to understand the dynamics of coping mechanisms among Toraja individuals experiencing loss within the context of the rambu solo’ ceremony. This study employed a qualitative approach using a case study method. Data were collected through semi-structured, in-depth interviews. Data were analyzed inductively through open coding, coding, and axial coding. The findings revealed that coping mechanisms in the context of rambu solo’ are complex and multidimensional. Individuals experienced emotional, sociocultural, economic, and ritual-related stressors. Coping strategies involved emotion-focused coping, problem-focused coping, and shifting focus from grief to ritual activities. Social support, cultural values, and the meaning attributed to the ritual influenced the coping process. The coping mechanisms resulted in both positive psychological adaptation and potential distress. These findings highlight the importance of culturally grounded perspectives in understanding coping and psychological adaptation to loss.
Copyright (c) 2026 Harianto Gusti Tau Toding, Reni Lolotandung https://creativecommons.org/licenses/by-sa/4.0/
Artificial Intelligence in Accounting and Financial Reporting: A Systematic Literature Review and Research Agenda
Artificial intelligence has rapidly transformed accounting practices through advanced digital technologies worldwide. This study aims to systematically review the literature on AI applications in accounting and financial reporting, mapping dominant technologies, documented impacts, and critical research gaps. A Systematic Literature Review following PRISMA 2020 guidelines was conducted using Scopus and Web of Science without year restriction. After a four-stage screening process, 25 peer-reviewed articles published in 2025–2026 were retained for thematic synthesis, guided by Agency Theory, the Resource-Based View, and the Technology Acceptance Model. Large Language Models (LLMs) and generative AI are the most prominent technologies applied across financial reporting, auditing, education, and corporate disclosure. Ensemble methods dominate fraud detection and financial distress prediction, while Graph Neural Networks represent an emerging frontier in relational fraud analysis. AI yields measurable improvements in reporting accuracy, audit efficiency, and sustainability accounting; however, critical challenges persist, including LLM hallucination, explainability gaps, regulatory lag, and limited evidence from developing economies. This review is among the first to synthesize AI applications in accounting within the post-generative AI era (2025–2026), integrating evidence across LLMs, GNNs, and explainable AI, and proposing a theoretically grounded research agenda that extends beyond prior bibliometric and domain-specific reviews.
Copyright (c) 2026 I Wayan Astika, Ni Kadek Sinarwati, I Gusti Ayu Purnamawati https://creativecommons.org/licenses/by-sa/4.0/
Psychosocial Analysis of Familicide Offenders: A Forensic Psychology Perspective in Indonesia
Familicide represents a complex form of interpersonal violence that cannot be adequately explained solely through psychopathological or legal approaches. This study examines familicide in Indonesia through an integrated psychosocial and forensic psychology perspective. The study aims to analyze the interaction between psychological vulnerabilities and socio-structural factors that contribute to violent behavior within family relationships. A qualitative design using a Systematic Literature Review (SLR) approach was employed by synthesizing findings from Indonesian and international scholarly sources related to familicide, forensic psychology, and psychosocial criminology. The findings indicate that familicide is shaped by the accumulation of multiple risk factors, including emotional dysregulation, impulsivity, low self-control, economic hardship, family conflict, dysfunctional family dynamics, and limited social support. These factors interact over time and increase the likelihood of violence within the domestic environment. The review further highlights the role of forensic psychology as an integrative framework that connects psychological assessment with broader social and environmental influences in understanding offender behavior. The study concludes that familicide should be viewed as a multidimensional phenomenon requiring comprehensive assessment and intervention. The findings imply the need for culturally sensitive forensic assessment protocols, early prevention strategies, multidisciplinary collaboration, and community-based support systems to strengthen familicide prevention and intervention efforts in Indonesia.
Copyright (c) 2026 Tsabita Zulfihandari, Dharma Alkautsar Mahadika https://creativecommons.org/licenses/by-sa/4.0/
The Effects of Education Level, Work Environment, and Work Motivation on Employee Productivity
In an increasingly volatile landscape, conventional human resource management models heavily favor formal sectors, creating a critical empirical shortage regarding inclusive, community-driven agricultural systems that support vulnerable groups. This study aims to examine and elucidate the isolated and simultaneous effects of education level, work motivation, and work environment on work productivity. Employing a quantitative associative design, this research conducted a census on a saturated sample of 30 active farmers, utilizing structured Likert-scale questionnaires alongside secondary institutional documentation for data collection. The data were analyzed through multiple linear regression diagnostics using IBM SPSS Statistics 23. The empirical results demonstrate that education level, work motivation, and work environment each exert a positive and statistically significant effect on work productivity, both partially and simultaneously. Notably, education level emerged as the most dominant individual predictor. Consequently, these findings imply that local stakeholders must prioritize adaptive vocational training modules, retrofit agricultural infrastructure to enhance physical accessibility, and strengthen communal psychological mentorship to foster sustainable economic self-reliance among disabled farmers.
Copyright (c) 2026 Irzal Fathoni, Maya Novita Sari https://creativecommons.org/licenses/by-sa/4.0/
Attitude as a Bridge between Brand Awareness and Purchase Intention: A Bibliometric Analysis of Research Developments and Future Directions
This study maps the development of research on the role of attitude mediation in the relationship between brand awareness and purchase intention. Using a bibliometric approach, data were retrieved from the Scopus database covering the period 1997–2025. A total of 96 selected documents were analyzed using VOSviewer to examine the relationships and relevance of keywords, authors, institutional affiliations, and publication sources. The results show a significant increase since 2015 and a peak in productivity in 2023. Major journals include developments in Marketing Science Proceedings, Journal of Business Research, and PLOS ONE, with major contributions from the United States, India, Taiwan, Malaysia, and Indonesia. The results of this study confirm that attitude is a key mediator that connects brand awareness with purchase intent. This research was conducted by integrating the Customer-Based Brand Equity (CBBE) and Theory of Planned Behavior (TPB) frameworks and highlighting the importance of credibility, user digital experience, and brand emotional relationships in building positive consumer attitudes.
Copyright (c) 2026 Theresia Ayu Kusuma Iswari, Tony Wijaya, Agung Utama https://creativecommons.org/licenses/by-sa/4.0/
Sentiment Analysis of User Comments on Vidio.com Digital Streaming Platform in Indonesia
The development of digital streaming platforms has transformed the way people access entertainment, including in Indonesia, making sentiment analysis of user experience crucial for evaluating service quality. This study aims to analyze Vidio.com user sentiment based on 173,868 comments during April 2026 and identify the distribution of sentiment and key factors influencing user perceptions. The method used is lexicon-based sentiment analysis with data preprocessing and classification of positive, negative, and neutral polarities using a computational approach on large-scale text data. The results show that sentiment is dominated by negative (52.3%), followed by neutral (44.3%) and positive (3.4%), with the main issues stemming from ad interruptions and technical issues such as buffering and content playback. These findings indicate that user experience is still influenced by monetization strategies and infrastructure quality, particularly regarding excessive advertising. In conclusion, improving service quality and optimizing advertising strategies have important implications for platform development to increase user satisfaction and engagement. The implication is that the results of this study can be used as a basis for data-based decision-making in improving user experience through improving streaming systems, reducing ad interruptions, and strengthening continuous sentiment evaluation to support business strategies that are more responsive to user needs.
Copyright (c) 2026 Violinna Hutagalung, Hari Soetanto https://creativecommons.org/licenses/by-sa/4.0/
Correlation of Short Axial Axis of the Eyeball with Visual Outcome Post-Cataract Operation
Cataract is a leading cause of visual impairment that can be treated surgically. Surgical success depends not only on technique but also on ocular anatomical factors, including axial length. A short axial axis may reduce the accuracy of intraocular lens power calculation. This study aims to analyze the correlation between short axial axis and postoperative visual outcomes after cataract surgery. An analytical observational study with a cross-sectional design was conducted using secondary data from medical records of senile cataract patients who underwent phacoemulsification. Subjects had an axial length <22 mm and documented postoperative visual acuity at least one month after surgery. Visual acuity was converted to logMAR units and analyzed using appropriate correlation tests. The study included 84 cataract patients with a median axial length of 21.57 mm. Postoperative visual acuity improved compared with preoperative values. Spearman correlation analysis revealed a significant association between short axial length and postoperative visual outcomes (r = 0.27; p = 0.01), indicating a weak positive correlation and suggesting that visual outcomes are influenced by multiple factors beyond axial length alone. These findings highlight the importance of comprehensive preoperative assessment to optimize visual outcomes following cataract surgery.
Copyright (c) 2026 Azelya Rindu Irmafesya, Dedeh Kurniasih, Dewi Karita, Prima Maharani Putri https://creativecommons.org/licenses/by-sa/4.0/
Analyzing the Existence of the Nuduk Tumpek Uye Tradition as Local Wisdom Amid Modernization
The rapid development of modernization has posed significant challenges to the continuity of local traditions and cultural practices in many indigenous communities. This study aims to analyze the existence of the Nuduk Tumpek Uye tradition as a form of local wisdom that persists amid modernization. The research focuses on three main aspects: the factors supporting the existence of the tradition, the forms of its preservation, and the meanings embedded in its implementation. This study employs a qualitative method using observation, in-depth interviews, and documentation techniques. The informants consist of traditional leaders, religious figures, and community members. The findings reveal that the existence of the Nuduk Tumpek Uye tradition is sustained by historical, religious, social, and cultural factors. The tradition is maintained through collective participation, the active role of traditional institutions, and intergenerational transmission of values. It is also interpreted as an expression of gratitude and respect for animals, as well as a reflection of harmony between humans, nature, and God. Therefore, the tradition not only survives as a ritual practice but also functions as a system of meaning that strengthens social solidarity and cultural identity in modern society.
Copyright (c) 2026 Luh Ayu Asrini, I Gede Suwindia, Ni Luh Gede Hadrian https://creativecommons.org/licenses/by-sa/4.0/
Estimation of Methane Emissions using the IPCC FOD Model with Local Parameters and Mitigation Analysis
The increasing generation of urban waste dominated by organic materials has contributed to increased methane emissions. The objectives of this study were to estimate CH₄ emissions, analyze the influence of waste composition, and develop mitigation scenarios based on the IPCC First Order Decay approach with local parameters. The method used was a quantitative descriptive study using the IPCC 2006 FOD model calibrated with waste generation and composition data for 2015–2024, complemented by sensitivity analysis and simulation of landfill gas management scenarios. The results showed that methane emissions increased cumulatively from 1.12 to 5.14 Gg CH₄/year, influenced by the dominance of the organic fraction of 60–65% and anaerobic landfill conditions without a gas capture system. Scenario analysis showed that mitigation strategies such as flaring, waste-to-energy, and bioreactors were able to reduce emissions by more than 60% compared to business-as-usual conditions. In conclusion, methane emissions are strongly influenced by the amount and composition of waste, as well as the effectiveness of landfill management
Copyright (c) 2026 Ni Ketut Nadia Mahadewi, I Made Gunamantha, I Ketut Sudiana https://creativecommons.org/licenses/by-sa/4.0/
Corporate Social Responsibility Reporting and Management Practices for Sustainable Community Development: A Study of Elevate Bali
Sustainability has become an essential aspect of organizational practices as companies are increasingly expected to balance economic performance with social and environmental responsibilities. In the hospitality sector, Corporate Social Responsibility (CSR) programs play an important role in supporting sustainable community development. This study aims to examine the financial reporting and management practices of CSR programs at Elevate Bali during the 2022–2025 period, focusing on CSR financial data, accounting systems, and program planning effectiveness. This study employed a qualitative interpretive approach using a case study design to gain an in-depth understanding of CSR reporting practices and management processes. The results indicate that CSR funding increased consistently over the years, reflecting the company’s growing commitment to social and environmental responsibilities. However, the existing accounting chart was not specifically designed to track CSR activities in detail, limiting financial transparency and program evaluation. Furthermore, several CSR initiatives lacked structured strategic planning, reducing their long-term community empowerment potential. This study contributes by highlighting the importance of developing structured CSR accounting systems and strategic planning to enhance transparency, accountability, and sustainable development outcomes.
Copyright (c) 2026 I Putu Gede Handi Junio, Lucy Sri Musmini, I Made Pradana Adiputra https://creativecommons.org/licenses/by-sa/4.0/
An Analysis of the Rotation and Mutation Mechanism of State Civil Apparatus Positions
The implementation of State Civil Apparatus (Aparatur Sipil Negara/ASN) rotation and mutation policies supports bureaucratic professionalism, organizational effectiveness, and merit-based management, but faces challenges in transparency, communication, political influence, and human resource capacity. The objective of this study is to analyze ASN rotation and mutation mechanisms in Sukabumi City, focusing on transparency, decision-making, and compliance with merit-based principles and regulations. This study applied a qualitative descriptive method using interviews and documentation analysis, with data analyzed through reduction, presentation, and conclusion drawing. The findings show that the implementation of rotation and mutation policies has been strengthened by clear regulations, technology-based talent management systems such as I-MUT and SIMATA ASN BKN, nine-box talent mapping, and competency-based assessment mechanisms. These systems improve transparency, objectivity, and efficiency in personnel placement. However, several challenges remain, including limited ASN regeneration due to retirement and recruitment imbalance, communication barriers, limited information disclosure to employees, lengthy bureaucratic procedures, and the potential influence of political considerations in final decisions. The study concludes that effective implementation requires not only regulations and digital systems but also strong communication, leadership commitment, and consistent merit principles. This research contributes insights into merit-based personnel management and supports more transparent, accountable, and professional bureaucracy.
Copyright (c) 2026 Arti Putri Apandi, Andi Mulyadi, Dian Purwanti https://creativecommons.org/licenses/by-sa/4.0/
Management of Policy Implementation and Perceived Organizational Performance: The Mediating Effect of Implementer Disposition
This study investigates the direct and indirect effects of organizational resources, bureaucratic structure, and implementation communication on perceived public organizational performance through implementer disposition at the Nabire Regency AIDS Commission. A cross-sectional survey involved 80 respondents from government agencies, health facilities, civil society organizations, working groups, and target-group networks. Structural equation modeling with maximum likelihood estimation was used, while model fit and indirect effects were examined through Bollen–Stine and bias-corrected bootstrapping with 5,000 resamples. Model fit was mixed: CMIN/DF = 1.427 and RMSEA = 0.073 were acceptable, and Bollen–Stine p = 0.359 did not reject model fit, although several incremental and absolute fit indices remained below their reference values. Resources, bureaucratic structure, and communication were positively related to implementer disposition under maximum likelihood estimation, but the paths from structure and communication were not robust in the bootstrap test at the 5% level. Resources, communication, and disposition were positively related to perceived performance, whereas the direct path from bureaucratic structure was not significant. The model explained 56.0% of disposition variance and 84.9% of perceived-performance variance. Disposition significantly mediated the relationships of resources and communication with performance, but not the relationship of bureaucratic structure with performance.
Copyright (c) 2026 Beatrix Antoneta Manggo, Vince Tebay, Jacobus Rico Kuntag https://creativecommons.org/licenses/by-sa/4.0/
Quality, Affordability, and Perceived Value in Low-Income Consumers’ Daily Purchase Decisions
Low-income consumers are often viewed as highly price-sensitive market actors; however, recent studies suggest that their purchasing decisions are shaped not only by affordability considerations but also by product quality and perceived value. This study aims to examine the effects of perceived price affordability and perceived product quality on purchase decisions, as well as the mediating role of perceived product value among low-income consumers. A quantitative cross-sectional survey design was employed, involving 160 low-income consumers selected through purposive sampling. Data were collected using a structured questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results indicate that perceived price affordability positively affects perceived product value and purchase decision. Perceived product quality also has positive effects on perceived product value and purchase decision, and represents the strongest predictor of perceived product value. Furthermore, perceived product value positively influences purchase decisions. Mediation analysis reveals that perceived product value significantly mediates the relationship between perceived product quality and purchase decision, but does not mediate the relationship between perceived price affordability and purchase decision. The findings suggest that low-income consumers evaluate affordability and quality simultaneously, with product quality playing a central role in value formation and purchasing decisions.
Copyright (c) 2026 Ayuningtyas Putri Mumpuni, Wahyuni Rahmah, Abdul Syaban, Asraf Asraf https://creativecommons.org/licenses/by-sa/4.0/
Sharia-Compliant Digital Satisfaction: Linking Self-Service Technology and Islamic Bank Loyalty
Drawing on technology acceptance logic, Islamic service quality, expectation-confirmation reasoning, and relationship marketing, the study proposes that loyalty in Islamic digital banking emerges from the convergence of technological value and sharia-based service legitimacy. This study examines how self-service technology and Islamic service quality shape customer loyalty through customer satisfaction in Islamic banking. A quantitative explanatory design was used, involving 96 customers of Bank Syariah Indonesia in Kendari City, Indonesia. Data were analyzed using partial least squares structural equation modeling with SmartPLS 4. The findings show that self-service technology and Islamic service quality positively influence customer satisfaction and loyalty, while customer satisfaction also positively influences loyalty. Customer satisfaction partially mediates the effects of both self-service technology and Islamic service quality on loyalty. Self-service technology emerges as the strongest driver of customer satisfaction, indicating that digital banking convenience, security, transparency, accountability, and Sharia compliance are central to customer evaluations. The theoretical contribution of this study lies in advancing the concept of sharia-compliant digital satisfaction, which extends technology acceptance, Islamic service quality, and relationship marketing perspectives by explaining customer loyalty as a value-based outcome of digital service experience, Islamic legitimacy, and maslahah-oriented satisfaction.
Copyright (c) 2026 Prades Ariato Silondae, Muhammad Wahyuddin Abdullah, Sudirman Sudirman, Adwi Adwi https://creativecommons.org/licenses/by-sa/4.0/
Dynamics of Hindu Ceremonial Waste and Ecological Challenges: An Eco-Theological Cultural Analysis
The issue of waste generated from Hindu religious ceremonies is escalating and poses potential ecological risks to the environment. Ritual activities involving items such as canang sari, banten (offerings), and other ceremonial paraphernalia generate both organic and inorganic waste, yet current management practices remain traditional. This study aims to describe the dynamics of ceremonial waste management, analyze the roles of the customary community and religious leaders, and examine the resulting ecological implications. A qualitative approach utilizing descriptive methods was employed. Data were gathered through in-depth interviews, observations, and documentation involving village officials, customary leaders, Hindu religious figures, PHDI administrators, and the residents of Rangdu Village. The findings indicate that ceremonial waste is still perceived as possessing sacred value. Consequently, management practices have not fully taken ecological aspects into account. Furthermore, the use of inorganic materials such as plastic in rituals exacerbates the environmental impact. Religious leaders and the customary community play a crucial role in fostering ecological awareness grounded in Tri Hita Karana values. The study concludes that a cultural eco-theological approach is essential to establish ceremonial waste management practices that are sustainable and aligned with the religious values ​​of the Balinese Hindu community.
Copyright (c) 2026 Kadek Sugara Dana, I Gede Suwindia, I Nyoman Miarta Putra https://creativecommons.org/licenses/by-sa/4.0/
Pupuh Sinom as a Culture-Based Medium for Strengthening Hindu Spirituality among Balinese Youth
Globalization and digital technology challenge traditional arts, positioning pupuh sinom as a culture-based medium for Hindu spiritual education and preservation. This study aims to examine the use of pupuh sinom as a medium for fostering Hindu spirituality among the Sekaa Truna Truni in Tukadmungga Village, identify the spiritual values embedded in its verses, analyze its role in strengthening spiritual understanding, and explore the challenges encountered in its implementation. A qualitative descriptive approach was employed using observations, in-depth interviews, documentation, and literature review. The data were analyzed through an interactive qualitative analysis model involving data reduction, data display, and conclusion drawing. The findings indicate that pupuh sinom effectively promotes Hindu spirituality by internalizing the values of sraddha, bhakti, tri kaya parisudha, tat twam asi, and dharma, while simultaneously strengthening character development and preserving Balinese cultural heritage. However, its implementation is constrained by declining youth interest in traditional arts, language barriers, and limited instructional resources. This study concludes that pupuh sinom remains a relevant and sustainable medium for culture-based Hindu spiritual education and provides practical insights for strengthening youth character and preserving local cultural heritage.
Copyright (c) 2026 Luh Restia Dewi, I Made Suweta, I Nyoman Miarta Putra https://creativecommons.org/licenses/by-sa/4.0/
Public Order and Security Prevention through Police Sector’s Friday Sharing Program Based on Hindu Values and Local Culture
Maintaining public security and order requires culturally sensitive and community-based preventive approaches. This study aims to analyze strategies for preventing disturbances to public security and order through the Friday Sharing Program, which is based on Hindu religious values and local culture. This qualitative study collected data through observation, in-depth interviews, and documentation. The results show that the Friday Sharing Program serves as an effective communication medium between the police and the community in conveying aspirations, complaints, and social issues related to public security and order. The integration of Hindu religious values such as dharma, karma phala, and tat twam asi, along with the concept of Tri Hita Karana, strengthens the preventive approach through moral development and social awareness within the community. In addition, local cultural values emphasizing togetherness, cooperation, and respect for traditions function as effective mechanisms of social control. Thus, the Friday Sharing Program not only functions as a forum for dialogue but also as a value-based preventive strategy capable of enhancing collective awareness in maintaining public security and order. This program contributes to strengthening the relationship between the police and the community, as well as maintaining social harmony amid the dynamics of modern life.
Copyright (c) 2026 I Kadek Sepri Juliadnyana, I Nyoman Raka, Ni Luh Gede Hadriani https://creativecommons.org/licenses/by-sa/4.0/
Enhancing Beginning Reading and Writing Skills through Educational Multimedia Games and Direct Instruction
Early reading and writing skills are fundamental competencies that support children’s subsequent academic achievement. However, conventional instructional approaches often fail to provide engaging learning experiences that effectively stimulate young learners’ literacy development. This study aimed to examine the effect of integrating educational multimedia games with the direct instruction learning model on the early reading and writing skills of first-grade students. A quantitative approach employing a quasi-experimental design with a non-equivalent control group was adopted. The participants consisted of first-grade students assigned to experimental and control groups. Data were collected through pre-tests, post-tests, classroom observations, and documentation, and analyzed using descriptive statistics, the Shapiro-Wilk normality test, Levene’s homogeneity test, an independent samples t-test, and N-Gain analysis. The findings revealed that the experimental group achieved significantly higher post-test scores than the control group (84.30 vs. 69.80), with a statistically significant difference (p < 0.05). The experimental group also demonstrated a higher N-Gain score (0.61, moderate category) and greater classroom engagement. These findings indicate that integrating educational multimedia games with the direct instruction model effectively enhances early reading and writing skills by creating a more interactive, engaging, and meaningful learning environment for elementary school students.
Copyright (c) 2026 Tri Linda Darwati, Bachtiar S Bachri, Utari Dewi https://creativecommons.org/licenses/by-sa/4.0/
Evaluation of Generation Z’s Interest in Medan City in Choosing Study Programs and Careers in the Sharia Insurance Sector
The rapid growth of the Islamic financial industry has increased the demand for graduates with competencies in Sharia Insurance. However, Generation Z’s interest in choosing the Islamic Insurance Study Program and pursuing careers in the sector remains relatively limited. This study aimed to explore how Generation Z’s interest develops and identify the factors influencing their educational and career decisions through the perspective of the Theory of Planned Behavior. An exploratory qualitative approach was employed using focus group discussions involving fifteen participants selected through purposive sampling, consisting of prospective students, current students, and fresh graduates of the Islamic Insurance Study Program. Data were analyzed using thematic analysis through data reduction, coding, categorization, and theme development. The findings reveal that interest develops progressively across three stages: awareness, study-to-career transition, and career realization. At the awareness stage, educational interest is influenced by literacy, information exposure, and career perceptions. During university, practical learning experiences, competency development, and career exploration shape students’ career interests, while among graduates, career realization is characterized by adaptability and flexible career orientations. The findings indicate attitudes, subjective norms, and perceived behavioral control interact dynamically in influencing educational and career decisions.
Copyright (c) 2026 Muzkiati Muzkiati, Aqwa Naser Daulay, Tri Inda Fadhila Rahma https://creativecommons.org/licenses/by-sa/4.0/