Journal Title Jurnal Indonesia Sosial Sains DOI prefix 10.36418 by Crossref Frequency Monthly ISSN Online 2723-6692 Editor in Chief Ikhsan Nendi Publisher Publikasi Indonesia Indexing SINTA, Garuda - Google Scholar - Indonesia OneSearch Citation Analysis Google Scholar Jurnal Indonesia Sosial Sains is a double blind peer-reviewed academic journal and open access to social science fields. The journal is published monthly by CV. Publikasi Indonesia. Jurnal Indonesia Sosial Sains provides a means for ongoing discussion of relevant issues that fall within the focus and scope of the journal that can be examined empirically. This journal publishes research articles covering social sciences, ranging from Management, Economics, Culture, Law, Comunication, Healthy, Geography, Education and Technology, that belong to the social context. Journal has become a member of Crossref (Prefix: 10.36418) with E-ISSN 2723-6692 and P-ISSN 2723-6595 <p style="box-sizing: border-box; line-height: 25px; margin: 20px 0px; color: rgba(0, 0, 0, 0.87); font-family: Lato, sans-serif; font-size: 14px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: #ffffff; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial;">Jurnal Indonesia Sosial Sains is indexed and abstracted in the following databases: International Index: - Dimension - Scilit - Harvard Library - BASE - WorldCat National Index: - Garuda - Google Scholar - Indonesia OneSearch FOR4D Slot Gacor https://agincourtresources.org/id/pengelolaan-lingkungan/ Slot88 https://kk.potensi-utama.id/ https://iainkudus.id/
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Design and Implementation of Web-Based Company Profile Information System Using Laravel Framework with Lead Management Integration (Case Study: PT Sacha Inchi Sejahtera)
The need for a digital presence in agro-herbal companies such as PT Sacha Inchi Sejahtera is critical, particularly for establishing credibility and facilitating B2B and B2C business communication. Currently, the company relies heavily on conventional promotional channels, which limits market reach and reduces client communication efficiency. This research aimed to design and implement a web-based Company Profile Information System using the Laravel framework, incorporating interactive Buyer Lead Management integration, structured product specification cataloging, and tailored Search Engine Optimization (SEO) strategies with a focus on User Experience (UX). The system was developed using a Research and Development (R&D) approach with a prototype model. Functional testing through Black Box Testing achieved a 100% success rate across all primary features. Furthermore, usability testing using the System Usability Scale (SUS) resulted in an average score of 83.5, categorized as “Excellent” (Grade A). The developed system effectively improved information accessibility, accelerated lead conversion processes for the marketing team, and enhanced the company’s overall digital branding performance.
Copyright (c) 2026 Nurudina Awalia Paramita, Moh Muthohir, Bagus Sudirman https://creativecommons.org/licenses/by-sa/4.0
Literature Review: Antibacterial Activity of Cinnamon Bark Against Various Types of Bacteria
Bacterial infections remain a significant public health problem because of their potential to cause organ dysfunction and the increasing prevalence of antibiotic resistance, prompting the exploration of safer natural antibacterial alternatives such as cinnamon bark (Cinnamomum burmannii). This review examines, integrates, and documents the spectrum of antibacterial activity of cinnamon bark against Gram-positive and Gram-negative pathogenic bacteria based on nine primary experimental studies. This literature review employed a descriptive-analytical approach using secondary data, with searches conducted through Google Scholar, PubMed, and the GARUDA Portal. Specific inclusion and exclusion criteria were applied to select studies reporting inhibition zone diameters and minimum inhibitory concentrations (MICs). Cinnamon bark preparations exhibited antibacterial activity ranging from weak to very strong. Pure essential oil (100%, 32 µL/mL) demonstrated the strongest activity, producing an inhibition zone of 44.33 mm against Escherichia coli, while an 8% (w/v) preparation produced an inhibition zone of 28.31 mm against methicillin-resistant Staphylococcus aureus (MRSA). Extracts generally exhibited lower antibacterial activity, potentially because of differences in diffusion characteristics and solvent type, as demonstrated by a 30% aqueous extract against Streptococcus mutans, which produced an inhibition zone of 4.00 mm. Against Gram-negative bacteria, a 10% (w/v) aqueous extract inhibited Salmonella Typhi, Serratia marcescens, and Enterobacter cloacae, producing inhibition zones of 11–12 mm, whereas a 70% ethanol extract achieved 94.31% growth inhibition of Klebsiella pneumoniae. This antibacterial activity is primarily attributed to cinnamaldehyde and eugenol, with additional contributions from alkaloids, tannins, saponins, flavonoids, and triterpenoids. In conclusion, cinnamon bark demonstrates considerable potential as a broad-spectrum natural antibacterial agent, with essential oils generally exhibiting greater antibacterial activity than extracts.
Copyright (c) 2026 Sandrean Sadewa Hanesta https://creativecommons.org/licenses/by-sa/4.0
Design of a Car Wash Interior Based on User Experience and Ergonomics Using a One-Stop Shopping Approach
The automotive industry's development is driving an increasing need for car wash facilities that not only function as places to wash vehicles but also provide customers with a comfortable and convenient experience. This study aims to develop an interior design concept for Carwash99 based on a one-stop shopping approach while considering user experience and ergonomic principles. The study employed a qualitative method with a design research approach involving observation, documentation, and a literature review, and referred to the design methods proposed by J. Christopher Jones. The results showed that implementing the one-stop shopping concept through spatial zoning, interconnections between spaces, circulation planning, and the provision of supporting facilities, such as a waiting area, café, and accessories shop, can optimize customers' waiting time without disrupting operational activities. In addition to improving spatial efficiency, the design creates a more comfortable, safe, and functional environment. Thus, the one-stop shopping concept can serve as an effective approach to designing the interior of a car wash facility oriented toward user experience and ergonomics.
Copyright (c) 2026 Amanda Rizsky Fuzi Lestari, Erina Wiyono https://creativecommons.org/licenses/by-sa/4.0
Legal Analysis of Government Regulation No. 20 of 2026 Concerning Adjustments to Income Tax Regulations for Micro, Small, and Medium-Sized Business Taxpayers
Government Regulation Number 20 of 2026 concerning Adjustments to Income Tax Regulations for MSMEs extends the 0.5% Final Income Tax incentive. However, from a normative perspective, this regulation contains four juridical defects that contradict Adam Smith’s four principles of taxation. This study employs normative legal research using statutory, conceptual, and comparative approaches. The findings reveal that, first, Article 57 creates a legal vacuum for cooperatives after four years, violating the principle of legal certainty. The case study of the “Makmur Sejahtera” Cooperative demonstrates that this uncertainty resulted in the cancellation of an IDR 800 million investment due to increased bank risk premiums. Second, the stagnation of the IDR 4.8 billion threshold for 13 years without an indexation mechanism breaches the principle of justice. With cumulative inflation of 35.2%, the real value of the threshold is now only IDR 3.55 billion, causing 220,000 MSMEs to experience “pseudo-graduation” and income-splitting practices. Third, the limitation of tax subjects to individuals and cooperatives contradicts Law No. 20 of 2008 and Article 28D(1) of the 1945 Constitution by violating the principle of horizontal equity. The case of two pharmacies in Bekasi demonstrates an eightfold difference in tax burdens. Fourth, the implementation of Coretax increases compliance costs by 42% and violates the principle of simplicity. Data from three regions indicate that 62% of MSMEs hire tax consultants. This study recommends revising the regulation by introducing transitional provisions, establishing an automatic three-year indexation mechanism, eliminating entity-based discrimination through a phased-out system, and launching Coretax Lite. MSME tax policy must be growth-oriented and inclusive to prevent it from becoming a new barrier to business development.
Copyright (c) 2026 Rr. Adeline Melani, Eddie I. Doloksaribu https://creativecommons.org/licenses/by-sa/4.0
Four-Star Hotel with Green Building Approach in Gorontalo City
Gorontalo City, as an emerging tourism destination, requires sustainable accommodation facilities to support responsible development. This study examined the design of a four-star hotel incorporating a green building approach that integrated environmental principles without compromising comfort and service quality. The research employed a qualitative descriptive method with an analytical focus on energy efficiency, sustainable materials, waste management, and integration with the surrounding environment. The findings showed that the application of green building concepts in the proposed hotel included LED lighting systems, renewable energy utilization, wastewater treatment systems, and land-use optimization through mechanized parking facilities and green open spaces. The strategic location near Planet Waterboom and Gorontalo Business Centre (GBC) provided added value in terms of accessibility while also presenting challenges in balancing commercial activities with environmental preservation. This hotel design not only served as a model for sustainable property development in Gorontalo but also had the potential to increase environmental awareness among visitors and stakeholders in the tourism industry.
Copyright (c) 2026 Yohanes P. Erick A, ABD. Syukri Entengo, Ratna Dwi Ma’sum https://creativecommons.org/licenses/by-sa/4.0
The Problem of Religious Tolerance in Indonesia from the Perspective of Human Rights Based on Law Number 39 of 1999
Indonesia, as a nation with high religious diversity, faces persistent challenges in guaranteeing freedom of religion, particularly regarding permits for constructing houses of worship. Although Article 22 of Law No. 39 of 1999 on Human Rights explicitly protects this fundamental right, the Joint Regulation of Two Ministers No. 9 and 8 of 2006 which requires user lists, community support, and recommendations from the Religious Harmony Forum (FKUB) has frequently become an instrument of bureaucratic discrimination against minority religious groups. Monitoring data from SETARA Institute and the National Commission on Human Rights record hundreds of cases of worship disruption, church sealing, and rejection of building permits between 2007 and 2023, indicating a persistent gap between constitutional norms and field practice. This study employed a normative juridical method with statute and literature approaches, analyzing legislation related to house of worship permits and their relation to human rights protection in Indonesia. The findings show that obstacles are not merely administrative but also stem from social resistance, narrow majority-minority interpretations, weak local policy implementation, and inconsistent law enforcement, which together constitute violations of the right to religious freedom, the right to security, and the right to protection from discrimination as guaranteed by Law No. 39/1999. Case patterns such as GKI Yasmin Bogor and various church disputes in Cilegon and Tanjung Balai Karimun reveal how community support requirements are often manipulated as a "veto tool." The study recommends reinterpreting or revising the Joint Ministerial Regulation, strengthening consistent human rights-based law enforcement, positioning FKUB as a neutral facilitator, and investing in tolerance education to bridge formal and substantive religious tolerance in Indonesia.
Copyright (c) 2026 Rexa Ridho Pradipta, Ika Ariani Kartini https://creativecommons.org/licenses/by-sa/4.0
Criminal Justice Policy as a Means of Combating Drug Trafficking in Correctional Facilities
Narcotics abuse among inmates in correctional institutions (Lembaga Pemasyarakatan [Lapas]) represents a critical challenge to the effectiveness of the correctional system. Despite strict prohibitions under Law No. 35 of 2009 concerning Narcotics and Regulation of the Minister of Law and Human Rights (Peraturan Menteri Hukum dan Hak Asasi Manusia [Permenkumham]) No. 6 of 2013, illicit narcotics trafficking persists through various modi operandi involving visitors, correctional officers, and inmates. The current enforcement mechanism, which requires the Head of a Correctional Institution to report suspected narcotics offenses to the competent law enforcement authorities, is considered procedurally complex and insufficiently responsive. This study aimed to analyze criminal law policy for combating narcotics trafficking in correctional institutions, identify obstacles to its implementation, and formulate strategic policy directions for a more effective correctional system. The study employed normative juridical research using statutory, conceptual, and case approaches. Legal materials were collected through library research and analyzed qualitatively using a prescriptive-analytical method. The findings indicated that criminal law policy for combating narcotics trafficking in correctional institutions primarily relied on interagency coordination in handling narcotics offenses. Correctional institutions reported suspected narcotics offenses to the National Narcotics Board (Badan Narkotika Nasional [BNN]) or other competent law enforcement authorities and subsequently monitored the progress of the cases through the criminal justice process. Major implementation obstacles included overcrowding in correctional institutions, bureaucratic complexity in procuring facilities and infrastructure, inadequate competencies among correctional officers, and weaknesses in internal supervision.
Copyright (c) 2026 Samad Rumuar, Deassy Hehanussa, Elsa Toule https://creativecommons.org/licenses/by-sa/4.0
Rapid Flood Assessment, September 10, 2025, to Support Climate-Resilient Development Planning: A Case Studies of the Tukad Mati and Tukad Badung River Basins, Bali
On 10 September 2025, severe flooding affected Badung Regency and Denpasar City, disrupting economic activities, tourism, and infrastructure, highlighting the urgent need for climate-resilient development planning. While previous studies have focused on structural flood control, limited attention has been given to rapid post-disaster assessments integrating infrastructure evaluation, policy analysis, and community-level runoff control in Balinese traditional settlements. This research conducted a rapid assessment of flood control operations and formulates climate-resilient planning recommendations, focusing on infrastructure performance in the Tukad Badung and Tukad Mati watersheds, Zero Delta Q runoff control policies, and their implementation in traditional Balinese settlements. A descriptive qualitative rapid assessment was employed through field surveys across three watershed segments, infrastructure observations, documentation, regulatory reviews, and expert discussions. The findings indicate that flooding resulted from extreme rainfall, declining infiltration areas, increasing runoff from built-up expansion, and limited infrastructure capacity. The Zero Delta Q principle has been incorporated into national and regional regulations through spatial-use intensity controls including Building Coverage Ratio (KDB), Built-up Area Coefficient (KWT), and Green Coverage Ratio (KDH), though effectiveness depends on consistent community-level implementation. In traditional Balinese settlements, increasing concrete and paving in residential yards has reduced infiltration and accelerated runoff. This study concludes that flood management should integrate infrastructure improvement with source-based runoff control by implementing Zero Delta Q in individual residential yards as the smallest hydrological units within a watershed. The findings contribute to climate-resilient planning by providing empirical evidence on integrating infrastructure, policy, and community interventions, offering actionable recommendations for policymakers and planners.
Copyright (c) 2026 Anak Agung Ngurah Ardhyana https://creativecommons.org/licenses/by-sa/4.0
The Effects of Non-Performing Loans (NPLs) and the Loan-to-Deposit Ratio (LDR) on Return on Assets (ROA) of State-Owned Banks Listed on the Indonesia Stock Exchange, 2022–2025
This research is motivated by the profitability fluctuations of state-owned banks during the economic recovery period, which are highly susceptible to non-performing credit risks and liquidity management. This research aims to analyze the partial and simultaneous effects of the Non-Performing Loan (NPL) and Loan to Deposit Ratio (LDR) on the Return on Assets (ROA) of State-Owned Banks listed on the Indonesia Stock Exchange for the 2022–2025 period. Employing a quantitative approach, secondary data was collected from quarterly financial statements. The sample comprises 4 state-owned banks (Himbara) selected via purposive sampling. Following outlier elimination and AR (1) lag adjustment, a final sample of 56 observations was obtained. Data analysis was conducted using panel data regression with the Fixed Effect Model (FEM) applying White cross-section corrections via EViews 14. The t-test results reveal that NPL has a significant negative effect on ROA (t = -3.4257; p = 0.0041), while LDR exerts a significant positive effect on ROA (t = 2.6160; p = 0.0203). Simultaneously (F-test), NPL and LDR collectively have a significant effect on ROA with an F-statistic of 495.4271. Furthermore, the Adjusted R-Squared value of 0.9818 demonstrates that 98.18% of the variance in ROA is explained by NPL and LDR. The study concludes that state-owned banks must proactively suppress bad credit while optimizing fund disbursement expansion to maximize asset profitability.
Copyright (c) 2026 Rizal Indra Tjahya, Siti Nur Hestyaningsih https://creativecommons.org/licenses/by-sa/4.0
The Effect of Perceptions of Facilities, Price, and Location on Interest in Advanced Cooking Courses Through Student Satisfaction at Course and Training Institution X, PIK, North Jakarta
The rapid growth of culinary tourism and non-formal vocational education has intensified competition among Course and Training Institutions (LKPs), making student retention an important concern. This study aimed to examine the of perceived facilities, perceived price, and perceived location on students’ interest in advanced culinary courses, both directly and indirectly through student satisfaction at LKP X in Pantai Indah Kapuk, North Jakarta. A quantitative causal-associative design using a survey method was employed. The population consisted of 100 active students and alumni, all of whom were selected through a total sampling technique. Data were collected using online questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0. The results showed that perceived facilities, perceived price, and perceived location had positive and significant effects on student satisfaction and interest in advanced culinary courses. Student satisfaction also had a positive and significant effect on interest in advanced culinary courses. Mediation analysis indicated that student satisfaction partially mediated the effects of perceived facilities and perceived location on course interest, while the mediating effect of perceived price was relatively weak. The model explained 58.3% of the variance in student satisfaction and 72.7% of the variance in interest in advanced culinary courses. In conclusion, improving facilities, perceived value, accessibility, and student satisfaction can strengthen students’ intention to continue to higher-level culinary programs at the same training institution in a sustainable manner.
Copyright (c) 2026 Ishmah Fadillah, Sri Mariati, Saptarining Wulan https://creativecommons.org/licenses/by-sa/4.0
The Influence of Occupational Safety and Health (OSH) Culture and Management Commitment on Occupational Safety and Health Management System (OSHMS) Performance through Employee Job Satisfaction at PT Aimtopindo Nuansa Kimia
The oil and gas industry is characterized by a high level of occupational accident risk, making the implementation of an OSHMS essential for improving workplace safety, productivity, and organizational sustainability. This research aims to examine the influence of Occupational Safety and Health culture and management commitment on OSHMS performance through employee job satisfaction at PT. Aimtopindo Nuansa Kimia. A quantitative research approach with a survey method was employed. Primary data were collected through questionnaires and interviews, while secondary data were obtained from relevant literature and company documents. The data were analyzed using the SEM-PLS approach with SmartPLS software. The findings indicate that both OSH culture and management commitment have a positive and significant effect on employee job satisfaction. Job satisfaction also has a positive and significant effect on OSHMS performance. The direct effect of OSH culture on OSHMS performance is not significant; however, it has a significant indirect effect through job satisfaction, indicating full mediation. In contrast, management commitment has both a significant direct effect on OSHMS performance and an indirect effect through job satisfaction, indicating partial mediation. Furthermore, management commitment is identified as the most dominant factor influencing OSHMS performance. This study finds that OSHMS success relies on safety culture, management commitment, and job satisfaction. Therefore, the company is advised to strengthen its safety culture through continuous training and reward programs, enhance management commitment with effective communication and regular evaluations, and improve employee job satisfaction by offering career development, competency building, and fair incentives to ensure sustainable OSHMS implementation.
Copyright (c) 2026 Edward Alexander, Agus Triyono https://creativecommons.org/licenses/by-sa/4.0
Adaptive Layered Buying Strategy Using Mode and Standard Deviation of Daily Price Range: Evidence from BBRI Indonesia Stock Market
The Indonesian stock market exhibits substantial price volatility, making fixed-interval averaging strategies less effective under changing market conditions. This study proposes an adaptive averaging strategy based on the historical distribution of daily price ranges. Daily open, high, low, and close (OHLC) price data for Bank Rakyat Indonesia (BBRI), covering the period from November 2003 to July 2026 and comprising 5,602 observations, were analyzed. The adaptive buying interval was estimated using the mode of non-zero daily price ranges combined with two standard deviations. The resulting interval was then used to construct a layered buying strategy with exponential position sizing. Simulation results indicated that the proposed strategy substantially reduced the average acquisition cost while maintaining manageable capital requirements. Under a seven-level buying strategy, total capital deployment reached IDR 23.68 million, assuming purchases began in January 2025. Furthermore, the simulated portfolio generated a positive unrealized return of 59.28% under the historical price scenario. These findings suggest that statistical measures of price volatility provide a practical basis for determining adaptive averaging intervals in long-term equity investment. The proposed framework offers a simple yet robust alternative to conventional fixed-interval averaging strategies.
Copyright (c) 2026 Cevi Herdian, Rama Pramasandy https://creativecommons.org/licenses/by-sa/4.0
An Analysis of the Predetermining Factors of Sustainability Marketing and its Impact on Manufacturing Companies Listed on the Indonesian Stock Exchange (IDX)
Climate change, environmental degradation, and increasing stakeholder demands have prompted companies to integrate sustainability considerations into their business and marketing strategies, particularly in the manufacturing sector, which contributes significantly to the economy while also exerting substantial environmental pressure. This study aimed to examine and analyze the antecedents of sustainability marketing and their impact on manufacturing companies listed on the Indonesia Stock Exchange (IDX). The study employed a quantitative approach involving a sample of 120 respondents selected through purposive sampling. Data were analyzed using Structural Equation Modeling (SEM) and SPSS. The results indicated that: (1) industry environmental reputation had no significant effect on sustainability marketing strategy; (2) industry competitive intensity had a significant effect on sustainability marketing strategy; (3) sustainability marketing strategy had a significant effect on financial performance; (4) sustainability marketing strategy had a significant effect on market performance; (5) industry environmental reputation had a significant indirect effect on financial performance through sustainability marketing strategy; (6) industry environmental reputation had a significant indirect effect on market performance through sustainability marketing strategy; (7) industry competitive intensity had a significant indirect effect on financial performance through sustainability marketing strategy; and (8) industry competitive intensity had a significant indirect effect on market performance through sustainability marketing strategy. This study provides an empirical contribution by reinforcing the role of sustainability marketing strategy as a mechanism linking industry-level factors to improved corporate performance in the context of Indonesian manufacturing companies.
Copyright (c) 2026 Muhammad Gilang Mocharram, Kurniawati Kurniawati, Maria Ariesta Utha https://creativecommons.org/licenses/by-sa/4.0
Reforming National Research Governance: Strategies to Enhance the Adoption of Research Outputs by Industry
The increasing production of scientific outputs, patents, and technological innovations in Indonesia has not been accompanied by a commensurate level of adoption by the industrial sector. This condition indicated the existence of a research commercialization gap, which can be attributed to fragmented national research governance, limited coordination among stakeholders, and weak alignment between research agendas and industrial needs. This research aims to formulate strategic policy recommendations for reforming national research governance to increase the utilization and commercialization of research outputs by industry. The study employed a descriptive qualitative approach using the USG (Urgency, Seriousness, Growth) method to prioritize key problems and the 5 Whys analysis to identify the root causes of low research adoption. The findings reveal that the main problem lies in the absence of an integrated and binding coordination mechanism among government institutions, research organizations, universities, and industry stakeholders. A comparative analysis of innovation governance practices in South Korea, Japan, China, Australia, and Singapore demonstrates that successful innovation ecosystems are supported by strong institutional coordination, industry-oriented research planning, co-funding mechanisms, and long-term collaboration frameworks. Based on a policy evaluation using William N. Dunn’s criteria, the National Research Programming Mechanism, established through a Joint Steering Committee (JSC) and a National Research, Innovation, and Industry Master Plan, is identified as the most viable policy alternative. This policy reform is expected to strengthen research commercialization pathways, increase industry participation, and shift national research governance from a supply-driven model toward an innovation ecosystem oriented toward industrial needs and economic impact.
Copyright (c) 2026 Tiurma Melissa Rakhel https://creativecommons.org/licenses/by-sa/4.0
Analysis of the Influence of Customer Experience and Competitive Risk on Purchase Intentions Through the Mediation of Environmental Sustainability and Social Sustainability (A Case Study of the Wastra Nusantara Nes by HDK MSME)
Indonesian traditional textile micro, small, and medium enterprises (MSMEs) operate in an increasingly competitive market shaped by changing consumer preferences and growing expectations for environmentally and socially responsible business practices. This research examines the influence of customer experience and competitive risk on purchase intention through the mediating roles of environmental sustainability and social sustainability in NES by HDK, an Indonesian wastra nusantara MSME. A quantitative explanatory research design with a cross-sectional approach was employed. Primary data were collected using a structured five-point Likert-scale questionnaire distributed to 102 consumers selected through purposive sampling. The respondents had purchased NES by HDK products at least once, were at least 17 years old, and had interacted with the enterprise either directly or through digital platforms. The research model was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results showed that customer experience significantly influenced social sustainability, environmental sustainability, and purchase intention. Competitive risk significantly influenced both sustainability dimensions. Environmental sustainability significantly influenced purchase intention, whereas social sustainability did not have a significant effect. The mediation analysis further showed that environmental sustainability significantly mediated the relationship between customer experience and purchase intention, while the other tested indirect relationships were not significant. These findings indicate that environmental sustainability serves as a more behaviorally influential sustainability mechanism in this context. For culturally based MSMEs, strengthening product and service experiences while making environmental practices more visible may provide a more effective pathway to increasing purchase intention than relying solely on social value communication.
Copyright (c) 2026 Regina Adriana Kolibonso, Suhari Pranyoto, Eka Puspitawati https://creativecommons.org/licenses/by-sa/4.0
Students' Perceptions of Wordwall Learning Media in Improving their Speaking Skills
Speaking skills are a major challenge for Indonesian EFL students, often caused by teacher-centered methods and lack of interactive media. This leads to low participation and motivation in speaking activities. Game-based platforms like Wordwall present a promising alternative to create more engaging learning experiences. This research investigates the students’ perceptions of the use of Wordwall learning media in improving English speaking skills. The study employed a descriptive qualitative design involving 40 tenth-grade students at Vocational High School Nurul Islam who had previously used Wordwall in English speaking lessons. Data were collected through questionnaires and documentation and analyzed using the Miles and Huberman Interactive Model consisting of data collection, data reduction, data display, and conclusion drawing. The findings indicate that students generally have positive perceptions of Wordwall as a learning medium. Students perceived Wordwall as easy to use, attractive, and beneficial in supporting English learning activities. The platform helped students improve vocabulary mastery and pronunciation while increasing learning motivation and classroom participation. Nevertheless, its contribution to speaking fluency, grammatical accuracy, and speaking confidence was perceived as moderate. The findings suggest that Wordwall can serve as an effective supplementary learning medium for speaking instruction when integrated with communicative classroom activities and teacher guidance. This study contributes to the growing body of literature on game-based learning by providing insights into students’ perceptions and experiences regarding the implementation of Wordwall in Indonesian EFL classrooms.
Copyright (c) 2026 Hammam Ukhrowi, Heni Novitasari https://creativecommons.org/licenses/by-sa/4.0
Acupuncture Management of Bronchial Asthma with Lung Qi Deficiency and Spleen Qi Deficiency Syndrome: A Case Study at Griya Sehat Al Hafidz Purwakarta
Bronchial asthma is a chronic inflammatory airway disease characterized by bronchial hyperresponsiveness. In Traditional Chinese Medicine (TCM), it corresponds to Xiao Chuan and is primarily associated with dysregulation of Lung Qi; chronic progression frequently involves Spleen Qi deficiency, which promotes phlegm formation and aggravates respiratory symptoms. The objective of this study was to describe acupuncture management in a patient with bronchial asthma presenting with Lung Qi Deficiency and Spleen Qi Deficiency syndrome and to evaluate the clinical outcomes following eight treatment sessions. This descriptive case study involved one 58-year-old female participant treated at Griya Sehat Al Hafidz Purwakarta from August to September 2025. Eight weekly acupuncture sessions were performed using BL13, LU9, LU1, BL20, SP3, SP6, CV4, CV17, CV22, EX-B1, and ST40, with Bu Fa as the primary needling technique. The TCM four diagnostic methods, known as Si Zhen, were used for data collection. After eight sessions, dyspnea decreased by approximately 85–90%, wheezing resolved, sputum production decreased markedly, exercise tolerance and sleep quality improved, and appetite increased. The tongue findings progressively normalized, while the pulse strengthened from deep, slow, and weak to stronger and more regular. Acupuncture based on the Bian Zheng Lun Zhi principle was associated with improvements in clinical symptoms, tongue characteristics, and pulse quality, suggesting that it may serve as a promising complementary approach to bronchial asthma management when combined with appropriate medical follow-up and patient education.
Copyright (c) 2026 Muhammad Fauzi Rahmansyah, Puspo Wardoyo, Leny Candra Kurniawan https://creativecommons.org/licenses/by-sa/4.0
Design of a Cycle Counting Model Based on ABC-XYZ Classification in the Operational Materials Warehouse of PT X
Inventory accuracy is essential for maintaining the reliability of power plant operations. PT X currently relies on annual physical stocktaking as its inventory control method; however, the average inventory accuracy during 2022–2024 was only 67.15%, below the company's target of at least 95%. This condition highlights the need for a more effective inventory control method capable of detecting discrepancies earlier and continuously. This study aims to develop an ABC-XYZ classification-based cycle counting model to improve inventory control in PT X's operational material warehouse. A quantitative approach was employed by analyzing Annual Consumption Value (ACV) and material demand patterns to determine inventory priorities and cycle counting frequencies. The results show that 253 items (10.4%) classified as Category A contributed 80% of the annual consumption value, while Category Z accounted for 66.3% of total items, indicating highly irregular demand patterns. Implementation of the proposed model during the first quarter of 2026 was completed largely according to schedule, with an overall completion rate of 83.0% and an average inventory discrepancy of 2%. The proposed model has the potential to help the company reach its inventory accuracy target, accelerate discrepancy detection without interrupting warehouse operations, and provide a more effective inventory control framework for PT X.
Copyright (c) 2026 Yudha Koessala Puja Andhika, Iwan Vanany https://creativecommons.org/licenses/by-sa/4.0
Shaping Professional Identity and Integrating Islamic Values in English Language Teaching: Evidence from a Pesantren Context
The professional identity of English teachers in Islamic educational contexts remains underexplored, particularly in Pesantren-based schools where academic education integrates with religious and moral development. English teachers in these settings face potential tensions between global language education and local cultural-religious values, yet limited attention has been given to how institutional, cultural-religious, and personal factors jointly shape their professional identity and how this identity is enacted through pedagogical decisions. This research investigates the factors shaping the professional identity of high school English teachers at Pondok Pesantren Nurul Jadid and examines how they balance English instruction with Islamic educational values. Employing a qualitative multiple case study design, the study involved six English teachers from three educational institutions within the Pesantren. Data were collected through semi-structured interviews, classroom observations, post-observation interviews, and document analysis, and were analyzed using thematic analysis. The findings show that teachers' professional identity is shaped through the interaction of institutional expectations, cultural-religious values, and personal beliefs, with teachers perceiving their roles as both language instructors and moral educators. Teachers balanced English instruction with Islamic values by integrating these values into classroom interaction, adapting materials to the Pesantren context, and embedding them across lesson planning, implementation, assessment, and reflection, while maintaining English as the primary instructional objective. This study contributes empirical evidence from the Pesantren context, demonstrating that professional identity in faith-based settings is reflected in teachers' pedagogical decisions, with implications for teacher development programs and further research across similar educational contexts.
Copyright (c) 2026 Mohammad Rosi Ilham, Bradhiansyah Tri Suryanto https://creativecommons.org/licenses/by-sa/4.0
Cardioembolic Stroke as tche Initial Manifestation of Previously Undiagnosed Moderate Mitral Stenosis with Atrial Fibrillation: A Case Report
Cardioembolic stroke remains one of the most severe complications of atrial fibrillation (AF), particularly in patients with structural heart disease such as mitral stenosis (MS). Moderate-to-severe MS contributes to left atrial enlargement and blood stasis, thereby increasing the risk of thromboembolism even in the absence of visible intracardiac thrombus on imaging.1,2 Early identification of underlying valvular abnormalities in patients presenting with ischemic stroke is essential for optimizing secondary prevention.3 A 40-year-old woman was referred to a tertiary healthcare facility for echocardiographic evaluation following hospitalization for suspected nonhemorrhagic stroke associated with atrial fibrillation and a urinary tract infection. She initially presented with dysarthria, aphasia, and dysphagia. Physical examination revealed stable hemodynamics with central cranial nerve VII and XI paresis. Electrocardiography demonstrated atrial fibrillation with a controlled ventricular response. Brain computed tomography showed infarction in the left frontal lobe and left corona radiata, with additional lacunar infarcts in the midbrain and pons. Transthoracic echocardiography revealed moderate mitral stenosis with a mitral valve area of 1.44 cm², mild mitral regurgitation, left atrial dilation, mildly reduced left ventricular systolic function, reduced right ventricular systolic function, and minimal pericardial effusion, without evidence of intracardiac thrombus or vegetation. The patient received multidisciplinary management involving neurologists and cardiologists, including antiplatelet therapy, a beta-blocker, a statin, diuretics, and supportive care, resulting in gradual neurological improvement. This case highlights ischemic stroke as the first clinical manifestation of previously undiagnosed moderate mitral stenosis accompanied by atrial fibrillation. The coexistence of AF and left atrial enlargement likely contributed to the cardioembolic risk despite the absence of a demonstrable intracardiac thrombus.
Copyright (c) 2026 Dian R Hasibuan, Dharma Yuda, Anwari Delmi, Sanggap I Sitompul, Yusuf Galenta https://creativecommons.org/licenses/by-sa/4.0
Fraud Risk Management in Life Insurance: Challenges and Control Strategies in the Digital Age
The development of digital technology has driven significant transformations in the life insurance industry, especially in the process of marketing, policy administration, and claims management. Digitalization provides operational efficiency and ease of service, but at the same time increases the complexity of the risk of life insurance fraud. Fraud is no longer limited to conventional practices, but is thriving in the form of digital data manipulation, identity forgery, and collusion that exploits the weaknesses of technological systems. This condition makes fraud risk management a strategic issue that needs to be studied in depth, especially in the context of life insurance in the digital era. This research aims to analyze the challenges of fraud in life insurance and identify risk control strategies implemented in the digital era. This study used a qualitative approach with a case study design. Data was collected through in-depth interviews with management, questionnaires open to licensed employees, and observations of operational processes and internal control systems. The results of the discussion show that digitalization improves service efficiency, but also widens the gap in fraud risk if it is not balanced with adequate control. The main challenges identified include limited human resource competencies, the lack of optimal use of data-based fraud detection technology, and weak internal control culture. The findings of the study also show that there is a gap in perception between management and operational employees regarding the level of fraud risk. The conclusion of this study confirms that life insurance fraud risk management in the digital era requires an integrated approach between technology, governance, and human resource development. Strengthening the internal control system and implementing digital-based preventive strategies are key to mitigating fraud risks in a sustainable manner.
Copyright (c) 2026 Daimah, Siti Ainul Kholipah https://creativecommons.org/licenses/by-sa/4.0
The Effect of Capital Structure and Profitability on Firm Value, Moderated by Liquidity, Among F&B Companies Listed on the Indonesian Stock Exchange from 2020 To 2024
This research examines the effect of capital structure and profitability on firm value, with liquidity as a moderating variable, among food and beverage (F&B) manufacturing companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The research is motivated by inconsistent findings in previous studies and the unique financial conditions faced by the F&B sector following the COVID-19 pandemic, including supply chain disruptions, inflationary pressures, and changing consumer behavior. A quantitative approach was employed using secondary data from annual reports, 208 panel observations were analyzed through panel data regression and Moderated Regression Analysis (MRA), with model selection via Chow, Hausman, and Lagrange Multiplier tests. The findings reveal that capital structure has a significant negative effect on firm value, indicating that excessive leverage reduces market valuation. Profitability also demonstrates a significant negative effect on firm value, reflecting investor concerns regarding earnings sustainability during post-pandemic recovery. Liquidity has a significant negative direct effect on firm value, suggesting that excessive current assets may be perceived as inefficient resource utilization. However, liquidity significantly strengthens the relationship between capital structure and firm value, as well as between profitability and firm value, confirming its strategic moderating role in translating financial decisions into market value. This study contributes to corporate finance literature by providing empirical evidence on the moderating role of liquidity in the Indonesian F&B industry during the post-pandemic period and offers practical implications for managers and investors in optimizing financial policies.
Copyright (c) 2026 M Farda Najih Arifani, Dian Purnomo Jati, Rini Dwiyani Hadiwidjaja https://creativecommons.org/licenses/by-sa/4.0
Analysis of the Impact of Taxation on Affiliate Earnings in the Shopee Affiliate Program
This research aims to analyze the effect of tax knowledge and tax regulation implementation on the net income of affiliators in the Shopee Affiliate Program, with affiliator motivation examined as a mediating variable. Income earned through affiliate marketing activities is classified as an object of Income Tax (PPh) Article 21 in Indonesia, yet many affiliators still lack adequate understanding of their tax obligations, creating a gap this study seeks to address. This quantitative associative-causal study used an online five-point Likert-scale questionnaire distributed via Google Form to 100 Shopee affiliators with active NPWP, minimum three months of activity, and prior taxable commission receipts. Data were analyzed using SEM-PLS, evaluating both measurement and structural models. The results show that tax knowledge and tax regulation implementation each have a positive and significant effect on affiliator net income. Tax regulation implementation also has a positive and significant effect on affiliator motivation, whereas tax knowledge does not significantly affect motivation. Motivation itself has a positive and significant effect on income and is shown to mediate the effect of tax regulation implementation on income, but does not mediate the effect of tax knowledge on income. These findings indicate that clear, well-socialized tax regulation together with strengthened affiliator motivation are key factors in improving affiliator income, while tax knowledge plays a more direct, technical role in income management rather than a motivational one.
Copyright (c) 2026 Awalia Fitriyani, Sukemi Kamto Sudibyo, Edy Siswanto https://creativecommons.org/licenses/by-sa/4.0
Examining the Celebratory Aspects of Death: From A Psychological Perspective, the Slametan Tradition, and Catholic Church Leaders
Death is often regarded solely as an occasion of grief that brings profound sorrow to those left behind and may even challenge an individual’s faith in God. This study offers an alternative perspective by proposing that death carries not only a dimension of mourning but also a dimension of celebration and gratitude, an aspect that has received limited scholarly attention. Using a qualitative method through descriptive-analytical library research, this study examines the phenomenon of death from three perspectives: psychological, cultural, and theological. From the psychological perspective, the study draws on Elisabeth Kübler-Ross’s five stages of grief—denial, anger, bargaining, depression, and acceptance—as a framework for understanding the inner processes experienced by bereaved individuals on their journey toward healing. From the cultural perspective, the study examines Indonesian death rituals such as Rambu Solo’ of Toraja, Ngaben of Bali, and slametan of Java, which contain elements of celebration and interpret death as a transition toward perfection or union with the Creator. From the theological perspective, the study explores the views of Catholic figures Saint Francis of Assisi and Edith Stein, who regarded death as a “sister” to be welcomed with joy rather than solely feared. The findings show that, despite their different foundations, the three perspectives converge on the understanding that death can be interpreted as a pathway toward the perfection of life with the Creator. The bereaved are therefore encouraged to reconcile with the reality of loss and transform their understanding from one of suffering toward gratitude, allowing death to be viewed not merely as a wound but also as a celebration of life.
Copyright (c) 2026 Ade Satria Yuda Andhika https://creativecommons.org/licenses/by-sa/4.0
Optimization of a Brownfield Microgrid Comprising a Diesel Power Plant, Solar Power Plant, and Energy Storage System to Support the Diesel Power Bunaken Island: Integration of HOMER Pro and PLS-SEM
Bunaken Island operates a diesel–PV–BESS hybrid microgrid; however, diesel dependence remains substantial because of degraded PV capacity, limited energy storage, and a temporal mismatch between solar generation and evening peak demand. This study evaluated a brownfield-based dedieselization strategy using a sequential explanatory mixed-methods approach. Four scenarios were simulated using HOMER Pro: baseline, dispatch optimization, PV revitalization, and 100% renewable dedieselization. The simulation outputs were subsequently integrated with Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine the relationships among economic performance, technical performance, environmental and social factors, and microgrid optimization. Under the baseline assumptions, revitalizing the PV system to 287 kWp while retaining the existing 540 kWh BESS resulted in a net present cost (NPC) of US$8.386 million and a levelized cost of energy (LCOE) of US$0.327/kWh, compared with US$11.261 million and US$0.440/kWh, respectively, under the baseline scenario. Renewable energy penetration increased from 4.66% to 24.30%, accompanied by an annual diesel fuel reduction of approximately 116,000 liters. A 100% renewable configuration was technically feasible with 2,000 kWp of PV capacity and a 6,480 kWh BESS but required approximately US$4.52 million in capital expenditure. The PLS-SEM model yielded an R² value of 0.998 for microgrid optimization; economic performance was the strongest determinant (f² = 90.428), while technical performance contributed primarily through its effect on economic performance. The findings supported a phased optimize–modernize–decarbonize pathway for energy transitions in small-island and conservation-area microgrids.
Copyright (c) 2026 Eben Ronitua Sitompul, Tri Wahyu Adi https://creativecommons.org/licenses/by-sa/4.0