Jurnal Multidisiplin Sahombu

Legal Protection for Whistleblowers from an Indonesian Employment Perspective

Giovanny Syalshabila — 2026-03-12

Whistleblowing plays a strategic role in maintaining transparency and accountability within institutions, including in the context of employment relations. However, whistleblowers often face retaliation in the form of dismissal, psychological pressure, or unfair transfers. In Indonesia, regulations explicitly protecting whistleblowers from retaliation are still absent. The absence of an anti-retaliation clause in Law Number 13 of 2003 concerning Manpower indicates a weak legal framework for whistleblowers in the workplace. This study aims to analyze the legal gaps related to the protection of whistleblowers, identify socio-cultural factors that exacerbate the risk of retaliation, and compare protection models in other countries such as Malaysia and Australia. The methods used are a normative juridical approach and comparative law. The results show that Indonesian regulations are still partial and do not provide strict sanctions for perpetrators of retaliation. Therefore, legal reform is needed, including anti-retaliation provisions in the Employment Law and collaborating with the Witness and Victim Protection Agency (LPSK). This reform is crucial for strengthening good governance practices in the workplace and ensuring legal protection for workers with integrity.

Design of Personal Data Security Scheme in Digital Public Service System Using AES-128 Cryptographic Algorithm

Fandi Fajar Maulana — 2026-03-12

Digital transformation in the public service sector has significantly accelerated the efficiency of government administration. However, this digitalization presents significant challenges related to cybersecurity, where the risk of personal data (Personally Identifiable Information) leakage poses a threat that could undermine public trust. This research aims to design a data security scheme in a public service system using the Advanced Encryption Standard (AES) cryptographic algorithm with a 128-bit key length. The research method used is conceptual design with a system development life cycle approach. The analysis results indicate that the AES-128 algorithm was selected due to its proven high performance and adequate level of security for public service needs. This design is recommended for implementation in public service databases to ensure the confidentiality of sensitive citizen data without overloading server performance.

Academic Motivation Among Nusa Cendana University Students

Harnita Erwanda Widyanti Djawa — 2026-03-12

Academic motivation is an internal and external drive that influences students' academic efforts and achievements, so it is important to measure it from the beginning of the lecture because it is closely related to learning engagement and academic success. Early monitoring of academic motivation allows higher education institutions to provide appropriate support for students who are at risk of experiencing a decline in motivation. This study aims to analyze the academic motivation of Nusa Cendana University students in the 2024 academic year. This study uses a descriptive quantitative approach with 361 active Nusa Cendana University students as respondents, consisting of 147 male students and 214 female students. Respondents were selected using purposive sampling, with respondents divided by study program using proportionate stratified sampling. Data collection was conducted through questionnaires. The results showed that the academic motivation of Nusa Cendana University students was generally in the moderate category. Moderate academic motivation was most commonly found in 19-year-old students, as well as in male and female students without any significant differences. Variations in academic motivation were found between faculties and study programs, with FAPERTA having the highest proportion of moderate motivation, FISIP showing a prominent proportion of low motivation, and FEB being dominated by high motivation. In terms of motivation, extrinsic motivation was the most dominant aspect, indicating that students' academic motivation was more influenced by external factors. The results of this study are expected to be taken into consideration by institutions in designing academic policies and programs that support the improvement of intrinsic motivation, as well as a reference for further research with more diverse approaches and variables.

Job Satisfaction Study of Contract Teachers at GMIT Kuanino 01 Elementary School

Fariska Putri Ramadhan — 2026-03-12

This qualitative study aimed to identify Job Satisfaction Study of Contract Teachers at GMIT Kuanino 01 Elementary School 01 based on Gilmer’s key aspects. Four participants were strategically selected via purposive and snowball sampling, and the essential data were collected through in-depth interviews. Analysis, utilizing thematic techniques adapted from Bungin (2012), reveals a significant divergence in satisfaction levels. The highest satisfaction is found in the interpersonal and self-development dimensions, supported by a robust synergy between teacher initiative and openly supportive leadership. However, overall satisfaction is significantly constrained by acute dissatisfaction regarding the Compensation/Salary Aspect (perceived as disproportionate) and the Physical Working Conditions Aspect (deemed critical due to infrastructure safety risks). Consequently, the supportive psychological work climate and the Financial Adaptive Satisfaction mechanism serve as essential compensatory factors that sustain job satisfaction despite inadequate institutional material guarantees.

The Influence of Work Environment and Compensation on Employee Performance (MSMEs) at Ibu Nur's Jamblang Rice Stall, Cirebon

Afnan Nindya Wiyanata — 2026-03-12

Employee performance is an important factor that determines the success of a business, including in the micro business sector such as Warung Nasi Jamblang Ibu Nur. To achieve optimal performance, support from various factors is needed, including compensation and work environment. These two factors play a role in shaping employee motivation, satisfaction, and productivity. The research method used is a quantitative method with a survey approach. Data collection was conducted by distributing questionnaires to 30 respondents who were employees of Warung Nasi Jamblang Ibu Nur. The data analysis techniques used included validity testing, reliability testing, normality testing, multicollinearity testing, heteroscedasticity testing, multiple linear regression analysis, t-testing, F-testing, and coefficient of determination (R²) analysis. The results showed that compensation and work environment had a positive and significant effect on employee performance. This means that the better the compensation provided and the more conducive the work environment created, the higher the performance produced by employees. Thus, management is expected to continue to pay attention to the compensation system and work environment conditions so that employee performance can continue to improve optimally. This study aims to strengthen empirical evidence that fair compensation and a conducive work environment can improve employee performance.

The Influence of Human Resource Development and Organizational Communication on Employee Performance in Companies in Cirebon City

Eteh Resa Asyifa — 2026-03-12

This study aims to analyze the influence of human resource development strategies and organizational communication on employee performance in Cirebon City. In an era of increasingly competitive business environment, effective human resource development and organizational communication are crucial factors in improving employee performance. This study was conducted to determine the extent to which these two variables influence employee performance in organizations/companies in Cirebon City. The research method used is a quantitative approach with data collection techniques through questionnaires. The research population was employees at companies/agencies in Cirebon City with a sample of [X] respondents selected using a purposive sampling technique. The research instrument used a Likert scale that has been tested for validity and reliability. The data analysis technique used multiple linear regression analysis with the help of SPSS software.The results of the study indicate that: (1) Human resource development strategies have a positive and significant effect on employee performance in Cirebon City; (2) Organizational communication has a positive and significant effect on employee performance; (3) Simultaneously, human resource development strategies and organizational communication have a significant effect on employee performance with a contribution of [X]%. This study recommends that organizations in Cirebon City improve their human resource development programs and improve organizational communication patterns to optimize employee performance.

Government Propaganda at the Peace Action on September 1, 2025 in Lampung: Between Image Management and Discourse Control

Aisyah Putri Anggun Damaiyanti — 2026-03-12

This study analyzes the form and strategy of government propaganda in constructing the narrative of the 'most peaceful demonstration in Indonesia' during the September 1, 2025 protest in Lampung. Using Agenda Setting and Uses and Gratification theories, this study reveals how the government and media shaped a dominant 'peaceful' narrative that diverted public attention from the demonstrators’ substantive demands. The findings indicate that the propaganda operated on two levels: agenda-setting through media framing and audience gratification through emotional and social engagement on social media. This dual dynamic shows that digital propaganda is not only a top-down process but also involves active public participation that reinforces government narratives.

Analysis of Students' Dependence on AI in Completing Academic Assignments

Adinda Lestari — 2026-03-12

The development of artificial intelligence (AI) has driven significant changes in students' academic activities, particularly in completing coursework. The ease, speed, and ability of AI to assist with understanding material and formulating answers have led to its increasing use, but it also raises the potential for dependency. This study aims to analyze the level of student dependency on the use of AI in completing academic assignments and the relationship between this dependency and their completion. This study used a quantitative approach with a descriptive-correlational method. Data were collected through a Likert-scale questionnaire distributed to 146 university students and analyzed using descriptive statistics, normality tests, linearity tests, and Pearson correlation tests using SPSS software. The results indicate that the level of dependency on AI is moderate, with the majority of students utilizing AI to improve the efficiency and ease of completing academic assignments. The correlation analysis revealed a positive and significant relationship between dependency on AI and completion of academic assignments. However, these findings also indicate the need for proportional use of AI so that the academic benefits obtained do not reduce students' independence and cognitive engagement in the learning process.

Collaborative Governance in Enhancing Public Transportation Quality: A Case Study of PT Dyda Silva Abadi Bus Trans NTT

Nadia Dwi Setyawati Adinda Rizky Sumbi — 2026-03-12

East Nusa Tenggara (NTT), an archipelagic province comprising 1,192 islands with extreme geographical barriers, faces severe connectivity fragmentation that drives up logistics costs and limits public mobility. This study aims to analyze of the collaboration between the government and the private sector in improving the quality of public transportation services through the Trans NTT Bus innovation. This research employs a descriptive qualitative method with a phenomenological approach. Data were collected through observations, interviews, and documentation studies involving 28 informants. A purposive sampling technique was employed to select representatives from the NTT Provincial Transportation Office, PT Dyda Silva Abadi, PT ASDP Indonesia Ferry, and PT Dharma Lautan Utama (DLU) and accidental sampling was used to involve 20 passengers as respondents in the study. Data were collected using Governance framework[1]. The results indicate that the collaboration has been effective, producing intermediate outcomes in the form of ‘small wins’ such as affordable services through a one-ticket system, physical and cargo security guarantees, comfortable fleets, and easy accessibility between terminals. The dimensions of 'commitment to the process' and 'shared understanding' serve as major strengths, where all actors share a common vision to overcome geographical barriers. The level of trust among actors is significant, recorded at a score of 8.5 out of 10 (performance-based trust), evidence by long-term contracts and routine evaluations. However, the 'face-to-face dialogue' dimension remains bilateral in the field and lacks a routine formal coordination forum involving all actorss collectively. This study highlights the importance of establishing a formal coordination forum to strengthen managerial synchronization and ensure the long-term sustainability of collaboration in the public transportation sector.

A Pragmatic Analysis of Speech Acts Effects in Ada Apa Dengan Cinta? (2002)

Novia Nurfachri Anggraeni — 2026-03-12

This study examines the pragmatic aspects of speech acts and their perlocutionary effects in the Indonesian film Ada Apa Dengan Cinta? (2002). Using selected dialogue scenes as data, the research focuses on how the characters’ utterances convey meaning, intention, and the resulting effect on listeners. The analysis applies Leech’s politeness principles and distinguishes between locutionary, illocutionary, and perlocutionary acts. Findings show that informal utterances, imperatives, and directives are frequently used to express emotions, assert authority, or influence others’ behavior. The study also reveals that the intended perlocutionary effects do not always align with the speaker’s goals, highlighting the complexity of interpersonal communication. This research provides insights into how pragmatic strategies function in real-life social interactions as represented in contemporary Indonesian cinema.

The Influence of Liabilities and Profitability on the Value of GIAA Companies Listed on the Indonesia Stock Exchange 2023-2024

Noval Alvian Nugraha — 2026-03-12

This study aims to examine and analyze the effect of liabilities and profitability on the firm value of PT Garuda Indonesia (Persero) Tbk (GIAA), which is listed on the Indonesia Stock Exchange. Firm value represents an important indicator that reflects investors’ perceptions of the company’s performance as well as its future prospects. In the aviation industry, which is characterized by high capital requirements and intense competition, understanding the factors that influence firm value is crucial for management and other stakeholders.The independent variables in this study consist of liabilities measured using the Debt to Equity Ratio (DER), and profitability measured through Return on Equity (ROE) and Return on Assets (ROA). Meanwhile, the dependent variable is firm value, which is measured using Price to Book Value (PBV) and Tobin’s Q. The data used in this research are secondary data in the form of financial statements of PT Garuda Indonesia (Persero) Tbk for the 2021–2024 period, obtained from the Indonesia Stock Exchange and the company’s official website.

SWOT Analysis Using IFAS and EFAS Methods to Shorten Waiting Times for Pharmaceutical Services at Hospital X, Pekanbaru City

Nailul Fithri Arrasily — 2026-03-13

This study aimed to analyze strategies for improving outpatient pharmacy service waiting time at RS Mesra using a SWOT analysis approach. A qualitative research design was applied by identifying internal and external factors that influence pharmacy service performance. Data were collected through in-depth interviews, observations, and SWOT questionnaires involving the head of the pharmacy unit, pharmacists, pharmacy technicians, and hospital management selected through purposive sampling. Internal and external factors were analyzed using the Internal Factors Analysis Summary (IFAS) and External Factors Analysis Summary (EFAS) matrices. The IFAS results showed that weaknesses outweighed strengths, indicating internal challenges such as limited human resources, long compounding processes, and high patient queues. Meanwhile, the EFAS results revealed that opportunities were greater than threats, highlighting favorable external conditions including national waiting time standards, technological advancements, and managerial support. The SWOT matrix positioned the outpatient pharmacy unit in a condition that requires both improvement and development strategies. Therefore, optimizing internal resources, strengthening information systems, and utilizing external opportunities are essential to reduce waiting time and enhance the quality of pharmacy services in a patient-centered hospital setting.

Antioxidant Activity Test of Ethanol Extract of Kesum Leaves (Polygonum Minus Huds) Using the DPPH Method

Qori Hasanah Hasibuan — 2026-03-13

Kesum leaves (Polygonum minus Huds.) are herbal plants with potential as natural sources of antioxidants. This study aimed to evaluate the antioxidant activity of the ethanol extract of kesum leaves using the DPPH method and to identify the types of secondary metabolites present. Extraction was performed by maceration using 70% ethanol. Phytochemical screening was conducted qualitatively, while antioxidant activity was determined based on IC₅₀ values measured using a UV–Vis spectrophotometer at a wavelength of 517 nm, with vitamin C used as a reference standard. The results showed that the ethanol extract of kesum leaves contained alkaloids, flavonoids, tannins, triterpenoids, and steroids. The antioxidant activity test revealed that the ethanol extract had an IC₅₀ value of 7.9241 µg/mL, which was classified as having very strong antioxidant activity. In comparison, vitamin C exhibited a lower IC₅₀ value of 3.2886 µg/mL, indicating stronger antioxidant activity. These findings indicate that although the antioxidant activity of the ethanol extract of kesum leaves is lower than that of vitamin C, the extract still falls into the category of very strong antioxidants and has potential as a natural antioxidant source.

Evaluation of Antibiotic use in Patients with Acute Respiratory Tract Infection (ARI) at Royal Prima Medan Hospital in 2023-2024

Yobel Sitorus — 2026-03-13

Acute Respiratory Tract Infection is one of the infectious diseases frequently encountered in healthcare services. This stusy aims to assess antibiotic use in ARI patiets at Royal Prima Medan Hospital from January 2023 to August 2024 based on the appropriateness of drug selectin, and appropriateness of dosage. This study used a quantitave descriptive design with a retrospective observational approach through data tracing of outpatient medical records. The sampel size was 135 patienst selescted using a percentage. The results showed that ARI patiens were predominantly male (57,8%) and aged 1-10 years(63,7%). The most prescribed antibiotic was cefixime (48,1%), followed by amoxicillin (17,0%), and cefadroxil (16,3%). Evaluation of antibiotic use showed that all patients met the criteria drugs, and appropriate dosage with a percentage of 100% each. This study indicates that antibiotic use in ARI patients at Royal Prima Medan Hospital is in accordance with the principles of rationel drug use.

The Relationship Between Workload and Nurse Turnover Intention at the RS PMI Bogor in 2025

Rizki Amalia — 2026-03-13

Introduction: Human resource problems often faced by hospital management are high nurse turnover rates. Turnover is the departure of employees from an organization. Turnover is one of the alternatives that employees do to get a better job. One of the reasons employees want to move or leave is that employees feel the workplace atmosphere is no longer in accordance with their expectations. Objective: The purpose of this study is to determine the Relationship between Workload and Nurse Turnover Intention at PMI Hospital in 2025. Method: The research method uses quantitative research with analytical descriptive research and uses a Cross Sectional design, where the research is conducted at the time of data collection between independent variables and dependent variables which are carried out together at the same time. The population is 43 nurses with a total sampling technique, namely with a sample of 43 respondents. Results: The results of univariate research were obtained from 43 respondents, There is a significant relationship between the Relationship between Workload and Nurse Turnover Intention at PMI Hospital in 2025. The results of the Chi-square statistical test obtained a P-value = 0.019. The Odds Ratio value of 7.192 means that respondents who have a heavy workload have a 7 times greater chance of having bad Turnover Intention compared to respondents with a moderate workload.

The Effectiveness of using Special Labor Clothing on the Comfort Level of Multigravida Women Giving Birth in Parturition at Sultan Thaha Saifuddin Regional Hospital, Tebo, Jambi Province 2023

Aprilia Murita Ningsih — 2026-03-13

This study aims to determine the differences and analyze the effectiveness of the use of special maternity clothing on the comfort level of multigravida mothers in labor at Sultan Thaha Saifuddin Tebo Regional Hospital. This study uses a quantitative method with a "Cross Sectional" approach, researchers measure variables at one time. Respondent statistical test analysis uses the T test with a paired t-test approach. This study was conducted in June-July 2023 in the delivery room of Sultan Thaha Saifuddin Tebo Regional Hospital on multigravida mothers in labor. The sampling technique used was purposive sampling according to the inclusion and exclusion criteria with a sample size of 33 multigravida mothers. The instrument in this study was a questionnaire about maternal comfort in undergoing the labor process. Bivariate analysis in this study was conducted to determine the effectiveness of the use of special maternity clothing on the level of maternal comfort in undergoing the labor process. The results of the study showed differences after the use of special maternity clothing can increase the comfort of multigravida mothers in labor. The use of maternity clothing yielded results (sig. 0.000, meaning <0.05). This indicates that the use of maternity clothing is highly effective, as seen from the post-test score of 44.1200, which is greater than the pre-test score of 37.2100, indicating a significant difference in the level of maternal comfort during labor. Conclusion: Maternity clothing is effective in improving the comfort of multigravida mothers in labor at Sultan Thaha Saifuddin Hospital, Tebo, 2023.

The Effect of Firm Size and Green Accounting on Tax Aggressiveness in Consumer Non-Cyclical Companies Listed on the Indonesia Stock Exchange in 2022–2024

Namia Nathaniel Juliet Poyoh — 2026-03-26

This study aims to analyze the effect of firm size and Green Accounting on tax aggressiveness in consumer non-cyclical sector companies listed on the Bursa Efek Indonesia during the 2022–2024 period. This research employs a quantitative approach using regression analysis to examine the partial and simultaneous effects of the variables.The results indicate that firm size does not have a significant effect on tax aggressiveness, suggesting that company scale is not a determining factor in tax aggressiveness practices. Green Accounting also does not have a significant effect on tax aggressiveness, indicating that the implementation of environmental accounting practices has not been able to influence corporate tax behavior. Simultaneously, firm size and Green Accounting do not have a significant effect on tax aggressiveness.These findings suggest that tax aggressiveness may be influenced by other factors beyond the variables examined in this study. This research is expected to contribute to the development of literature related to the factors influencing tax aggressiveness and serve as a reference for future research.

The Effect of Green Accounting Implementation and Leverage on Tax Avoidance in Mining Companies (2022–2024)

Dwi Pardosi — 2026-03-26

This study aims to analyze the influence of green accounting and leverage on tax avoidance in mining companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The background of this study is based on the increasing public and regulatory attention to corporate environmental responsibility and corporate tax practices. This study employs a quantitative approach using secondary data obtained from companies’ annual financial reports and sustainability reports. The sampling technique utilized purposive sampling, resulting in 30 mining companies meeting the research criteria, with a total of 90 observations during the study period. Data analysis was conducted using multiple linear regression supported by descriptive statistics and classical assumption tests, including tests for normality, multicollinearity, and heteroscedasticity. The results indicate that green accounting and leverage do not significantly influence tax avoidance. These findings suggest that the implementation of environmental accounting practices and a company’s leverage level are not the primary factors influencing tax avoidance behavior in mining companies. Therefore, other factors such as profitability, firm size, and corporate governance likely play a more significant role in determining a company’s tax avoidance practices.

The Influence of Digital Transformation on the Competitive Advantage of UMKM (Study of UMKM in Pandeglang District, Pandeglang Regency, Banten)

Ronal Chandra — 2026-03-31

This study aims to examine the effect of digital transformation on the competitive advantage of Micro, Small, and Medium Enterprises (MSMEs) in Pandeglang District, Pandeglang Regency, Banten Province. The research employs a quantitative approach with a correlational method and a cross-sectional design. Data were collected from 100 MSME actors using a structured questionnaire, and the sampling technique applied was proportionate random sampling. The variables analyzed include digital transformation as the independent variable, consisting of business process digitalization, digital platform utilization, digital human resource capability, and information system integration, and competitive advantage as the dependent variable. Data analysis was conducted using multiple linear regression with SPSS. The results indicate that digital transformation has a positive and significant effect on MSME competitive advantage, both partially and simultaneously. Among the dimensions, digital platform utilization is identified as the most dominant factor influencing competitive advantage. The coefficient of determination (R²) value of 0.610 shows that 61% of the variation in competitive advantage can be explained by digital transformation variables. These findings suggest that the adoption of digital technologies plays a strategic role in enhancing MSME competitiveness through improved efficiency, market expansion, and innovation. This study contributes to the literature on business administration by providing empirical evidence from a local context and offers practical implications for policymakers and MSME actors in accelerating digital transformation.

Missiological Dialogue in Strategic Decision-Making of the School Principal: A Qualitative Study at UPT SDN 076 Siponjot, Lintongnihuta District, Humbang Hasundutan Regency

Dapot Damanik — 2026-04-04

This article explores the integration of "Missiological Dialogue" into the strategic decision-making processes of the School Principal at UPT SDN 076 Siponjot, Lintongnihuta District, Humbang Hasundutan Regency. Strategic decision-making in public primary schools situated within highly religious communities requires an approach that transcends formal managerialism. Using a descriptive qualitative method, this study demonstrates how strategic policies, rooted in the spirit of mission prioritize the holistic development of students and uphold moral integrity to create a transformative educational ecosystem. The findings suggest that Christian Educational Management is not merely a matter of formal identity, but rather a manifestation of the values of love (agape) and justice within every school policy. By aligning governmental mandates with missiological principles, the school functions as a center for social transformation and a witness to ethical leadership in the Humbang Hasundutan region.

Implementation of Standard Operating Procedures (SOP) in Improving Product Quality in Food Smes in Solok City

Fitri Suherini — 2026-04-11

This study aims to analyze the implementation of Standard Operating Procedures (SOPs) in improving product quality in food MSMEs in Solok City. The method used is a qualitative approach with data collection techniques in the form of observation, interviews, and documentation, which allows researchers to understand in depth how MSMEs implement SOPs in every stage of the production process, from raw material selection, processing, packaging, to product storage. The results of the study indicate that the implementation of SOPs has a significant impact on improving product quality, especially in terms of cleanliness, taste consistency, and presentation standards, resulting in more stable products and gaining consumer trust. Products produced by MSMEs in Solok City include cassava chips, fish dodol, typical Solok layer cake, and traditional drinks such as herbal medicine and local fruit syrup. Good implementation of SOPs also has an impact on increasing consumer satisfaction, expanding the market, and increasing trust in MSME products. However, the study found several obstacles, such as a lack of understanding among MSMEs regarding the importance of SOPs and limited human resources to implement procedures consistently. Therefore, ongoing training, outreach, and mentoring are needed so that MSMEs can implement SOPs optimally, so that product quality improves, consumers are more satisfied, and the development of MSME businesses in Solok City becomes more sustainable and competitive in local and regional markets.

Implementation of Location Planning in Improving the Success of Local Retail Business: a Case Study of Citra Shoes, Solok City

Yulia Wulan Dhari — 2026-04-11

This study aims to analyze the implementation of location planning in increasing the success of local retail businesses using a case study of Citra Shoes in Solok City. The research method used is a descriptive qualitative approach, which aims to describe in depth the phenomena occurring in the field. Data collection techniques were carried out through direct observation, interviews with owners and customers, and documentation related to business activities. The results of the study indicate that strategic location selection has a significant influence on increasing the number of customers and sales turnover. Locations that are easily accessible, clearly visible from main roads, and located in areas with high traffic levels tend to attract more consumers. In addition, proximity to centers of economic activity such as markets, offices, and public facilities also contribute to business success. Careful location planning allows businesses to maximize existing market potential. Thus, it can be concluded that the right location strategy is one of the important keys to increasing the competitiveness and sustainability of local retail businesses amidst increasingly fierce competition.

Location Planning as a Success Factor in Automotive Business: a Study at Purnama Mobilindo, Solok City

Rino Esa Maha Putra — 2026-04-11

Business location planning is a crucial factor influencing business success, particularly in the competitive automotive sector, as strategic location not only determines the number of customers but also impacts operational efficiency and business competitiveness. This study aims to analyze the influence of location on the performance of Purnama Mobilindo in Solok City using a case study method and qualitative and quantitative approaches. Data were collected through interviews with the owner and employees, direct observation of the business environment, and questionnaires with customers to obtain a comprehensive picture of the influence of location on operations, sales, and customer satisfaction. The results show that strategic location selection has a significant impact on business performance, where easy accessibility, proximity to economic activity centers, and visibility from main roads increase the number of customers and their loyalty. In addition, a supportive environment, including supporting facilities and location security, also strengthens the customer experience and encourages increased sales. These findings confirm that location planning is not merely a geographical consideration, but a crucial factor in the success of automotive businesses, as selecting the right location can increase turnover, strengthen the business's position in the local market, and become an important strategy for long-term business development.

Communication Patterns of Meaning in the Melancholic Character of Gundala: A Semiotic Analysis of Charles Sanders Peirce

Jaqualine Pramanta Putra — 2026-04-15

This study aims to analyze how the construction of melancholic character meaning is represented in the film Gundala directed by Joko Anwar through the semiotic approach of Charles Sanders Peirce. The focus of this research is directed toward identifying visual and verbal signs that represent the melancholic characteristics of the main character, as well as interpreting the meanings embedded within those signs. This study employs a qualitative descriptive method using Peirce’s semiotic analysis framework, which consists of three categories: icon, index, and symbol. The data were collected through film observation and in-depth interviews with the director. The findings reveal that the character is constructed as a melancholic figure characterized by doubt, reflectiveness, and emotional depth. This representation is developed through visual signs, such as gloomy facial expressions, dim lighting, and cool color tones, as well as verbal signs in the form of dialogues that reflect inner conflict and hesitation. Therefore, the film can be interpreted as a reflection of human psychological conditions in the midst of social and moral pressures.

CSR Strategy of PT Bank Rakyat Indonesia (BRI) in Supporting the Indonesia ASRI Movement Program in Kedonganan Village, Badung, Bali

Gan Gan Giantika — 2026-04-15

Bali serves as a barometer that reflects Indonesia’s overall condition, particularly in terms of environmental quality and tourism, including the issue of plastic waste. For nearly two decades, Kuta Beach has functioned as a visible showcase of seasonal marine debris accumulation along the coastline. Oceanographic modeling research conducted at nearly 50 observation points across Bali in 2017, 2019, and 2020 produced relatively consistent findings. Using the CSIRO method, plastic waste is categorized into two types, namely fragmented and intact waste. The Indonesia ASRI Movement is a strategic national program initiated during the administration of President Prabowo Subianto, aiming to improve the quality of life of the community. In this context, PT Bank Rakyat Indonesia (BRI) implements its Corporate Social Responsibility (CSR) strategy to support the Indonesia ASRI Movement in Kedonganan Village, Badung, Bali. This study employs a qualitative methodology with a case study approach. Data collection techniques include observation, documentation, and literature review. The CSR strategy implemented by PT BRI in supporting the Indonesia ASRI Movement in Kedonganan Village involves beach clean-up activities aimed at promoting environmental sustainability. Hundreds of volunteers, consisting of BRI employees and local community members, actively participated in waste collection efforts along the Kedonganan Beach area, covering approximately 8,250 m². Through this initiative, BRI Peduli successfully collected 931.16 kg of inorganic waste, with a potential reduction of CO₂ emissions amounting to 2.19 tons. The CSR strategy of PT BRI in supporting the Indonesia ASRI Movement through sustainable beach clean-up initiatives has demonstrably generated positive impacts across multiple dimensions, including social, economic, and environmental aspects within the community.

The Effect of Green Accounting Implementation and Profitability on Deferred Tax Assets in Property and Real Estate Companies (2023–2024)

Inke Br Sinuhaji — 2026-04-16

This study investigates the relationship between green accounting, profitability, and deferred tax assets (DTA) in property and real estate companies listed on the Indonesia Stock Exchange during the 2023–2024 period. The objective is to determine whether environmental accounting practices and financial performance influence the recognition of deferred tax assets. A quantitative approach is employed using secondary data derived from published financial statements, with multiple linear regression applied to test both partial and simultaneous effects of the independent variables on DTA. The results reveal that green accounting does not have a statistically significant effect on DTA, as indicated by a significance value of 0.605 and a beta coefficient of 0.247. Similarly, profitability, proxied by Return on Assets (ROA), shows no significant effect, with a significance value of 0.105 and a beta coefficient of 0.012. Simultaneous testing further confirms that both variables do not significantly explain variations in DTA, reflected in an F-value of 1.402 and a significance level of 0.249. In conclusion, the findings suggest that deferred tax asset recognition is primarily driven by fiscal factors, such as temporary differences and tax loss carryforwards, rather than by green accounting practices or profitability levels.

Multi-Level Governance in Achieving Regional Investment Targets: Analysis of Investment Realization in Lebak Regency 2020-2025

Rusito Rusito — 2026-04-23

This study aims to analyze Multi-Level Governance in achieving regional investment targets in Lebak Regency, Banten Province. The study employs a descriptive qualitative approach supported by quantitative data. The analysis focuses on five main dimensions of Multi-Level Governance, namely authority distribution, vertical coordination, horizontal coordination, policy integration, and implementation capacity. Data were collected through observation, in-depth interviews, documentation studies, and policy document analysis, and were supported by data on investment targets and investment realization in Lebak Regency for 2021-2025 as well as Investment Activity Report (LKPM) data for 2020-2025. The findings show that the achievement of regional investment targets in Lebak Regency reflects a relatively functioning practice of Multi-Level Governance, particularly through the distribution of authority across levels of government, the linkage between central and local policies, coordination across regional government agencies, the support of local investment regulations, and the basic capacity to implement investment policies. However, the study also finds that regional investment governance still faces challenges in terms of investment target synchronization, consistency of intergovernmental coordination, effectiveness of policy integration, and institutional capacity to diversify the investment structure, particularly in attracting Foreign Direct Investment (FDI). This study emphasizes that the achievement of regional investment targets should not be understood merely in terms of the nominal value of investment realization, but also as the outcome of a multi-layered governance system that shapes the effectiveness of regional investment policy.

Strategic Management in Achieving the School Vision and Mission: A Case Study of SMPN 32 Banjarmasin, South Kalimantan

Raihanah Raihanah — 2026-04-23

This study examines how SMPN 32 Banjarmasin implements strategic management to achieve its school vision and mission. The school’s vision emphasizes three core ideals: excellence in achievement, noble character, and environmentally conscious cultural values. Using a qualitative case study design, the research explored how strategic planning was formulated, how programs were implemented and supervised, what obstacles emerged during implementation, what efforts were taken to address these obstacles, and which internal and external factors influenced the effectiveness of the strategy. Data were collected from 13 purposively selected informants, including the principal, vice principals, teachers, administrative staff, a student, and a school committee representative. The data collection techniques included in-depth interviews, participatory observation, and documentation, and the data were analyzed through reduction, display, and verification. The findings show that the school applied an integrated strategic management process consisting of needs-based planning, clear organizational structuring, continuous direction, and tiered supervision. The major obstacles included uneven teacher competence in digital learning, limited facilities, inconsistencies in coordination and evaluation, student discipline issues, low parental participation, restricted funding, and uneven technology adaptation. In response, the school strengthened internal collaboration, conducted training, improved resource allocation, expanded external partnerships, and reinforced digital literacy for teachers and students. The study concludes that the achievement of school vision and mission requires continuous, adaptive, and collaborative strategic management supported by visionary leadership, school culture, stakeholder participation, and adequate facilities.

The Effect of Ethanol Extract of Starfruit Leaves (Averrhoa Bilimbi L.) on Total Cholesterol Levels in White Wistar Male Rats Induced by High-Fat Feed

Lestari Silitonga — 2026-04-27

Indonesia has high biodiversity and great potential as a source of traditional medicine. Lipid metabolism disorders, particularly increased total cholesterol levels, are a major risk factor for cardiovascular disease, the prevalence of which continues to increase due to high-fat consumption patterns and lifestyle changes. The starfruit plant (Averrhoa bilimbi L.) is known to contain secondary metabolites such as flavonoids, saponins, tannins, and alkaloids that have the potential to play a role in lowering total cholesterol levels. This study aims to determine the effect of administering ethanol extract of starfruit leaves (Averrhoa bilimbi L.) on total cholesterol levels in male Wistar rats induced by a high-fat diet. This study is an experimental study with a post-test control group design. A total of 30 male Wistar rats were divided into six groups, namely normal control (KN), negative control (K-), positive control (K+), and three treatment groups given starfruit leaf extract at a dose of 120 mg/KgBW (P1), 240 mg/KgBW (P2), and 480 mg/KgBW (P3). The rats were induced with a high-fat diet for 14 days, then given treatment for 14 days. Total cholesterol levels were examined on days 8, 22, and 35. Data were analyzed using the Shapiro-Wilk test, Levene's test, One-Way ANOVA, and Games-Howell follow-up test. The results showed that high-fat feed induction successfully increased total cholesterol levels in the negative control group. Administration of starfruit leaf extract at all doses significantly reduced total cholesterol levels compared to the negative control group (p<0.05). The 240 mg/kgBW dose (P2) showed the most effective reduction in total cholesterol levels with a mean value of 104.80 ± 3.11 mg/dL, comparable to the positive control group (simvastatin). Ethanol extract of starfruit (Averrhoa bilimbi L.) leaves effectively reduced total cholesterol levels in male Wistar rats fed a high-fat diet, with the most effective dose being 240 mg/kgBW. This extract has the potential to be developed as an alternative to traditional antihyperlipidemic drugs.

Digital Trust and Transparency: Employee Perception of the Honesty of Attendance Data Through Hris at PT Sitoy Leather Products Indonesia (Kendal)

Eti Aisah — 2026-04-27

This study aims to explore employees’ perceptions of transparency, accuracy, and fairness in the Human Resource Information System (HRIS) used for attendance recording at PT Sitoy Leather Products Indonesia. Employing a qualitative phenomenological approach, this research investigates employees’ lived experiences through in-depth interviews, observation of daily attendance processes, and review of supporting documents. The findings reveal that most employees perceive HRIS as improving attendance accuracy, reducing manual errors, and accelerating the correction process. The system is considered transparent when employees can access their attendance history and when correction procedures are handled openly and responsively. However, several challenges persist, including delayed data synchronization, biometric misreads, and variations in digital literacy among employees. Communication from the HR department also plays a critical role in shaping employee trust. Overall, HRIS contributes positively to enhancing trust, accountability, and efficiency in attendance management within a manufacturing environment.

Analysis of the Success of Implementing the Srikandi Application on the Efficiency of Public Service Administration Through the Delone and Mclean Information System Model at the Regional Secretariat of Solok City, West Sumatra Province

Yulia Wulan Dhari — 2026-04-27

The implementation of the Integrated Dynamic Archiving Information System (SRIKANDI) application in government agencies aims to improve the efficiency of public service administration through integrated digital archive management. However, in its implementation, problems related to system quality, information quality, and service quality are still encountered, which have the potential to affect administrative efficiency and user satisfaction. This study aims to analyze the success of the SRIKANDI application implementation on the efficiency of public service administration through the DeLone and McLean Information System Success Model at the Regional Secretariat of Solok City, West Sumatra Province. This study uses a quantitative approach with a survey method. The population and sample of the study were all employees who use the SRIKANDI application, with a sampling technique using saturated sampling. Data were collected through questionnaires and analyzed using Structural Equation Modeling (SEM) with the help of SmartPLS. The results show that system quality, information quality, and service quality influence the efficiency of public service administration and user satisfaction. In addition, the efficiency of public service administration also influences user satisfaction. Therefore, it can be concluded that the success of the SRIKANDI application implementation is influenced by the quality of the information system that supports increased efficiency and user satisfaction.