Jurnal Indonesia Sosial Sains

Relevance of Earnings and Cash Flow Information to Stock Prices on The Indonesia Stock Exchange

Antonio Vivaldy — 2025-12-18

This study aims to analyze the relevance of the value of profit and cash flow information to the stock price of companies listed on the Indonesia Stock Exchange (IDX). Profit and cash flow are two main indicators in assessing a company's performance, so it has the potential to influence investment decisions. The research uses secondary data in the form of financial statements and annual stock prices. The sample was selected through purposive sampling with the criteria of companies that consistently publish complete financial statements during the observation period. The analysis was carried out using multiple linear regression to test the influence of profit and cash flow on stock prices. The results show that earnings have a significant influence on stock prices, while cash flows show weak influence. This finding confirms that investors on the IDX are more focused on profit information in making investment decisions. This research contributes to the literature on value relevance and provides practical implications for companies in improving the quality of financial reporting.

Criminal Liability in Maritime Offenses Regarding Ship Accident Incidents

Rahmat Nasution — 2025-12-22

Indonesia as an archipelagic country places sea transportation as a vital means for national connectivity, population mobility, and the distribution of goods. In the context of the state of law, the handling of ship accidents should be subject to the provisions of laws and regulations, especially Law Number 17 of 2008 concerning Shipping as amended by Law Number 66 of 2024, Government Regulation Number 9 of 2019, and Regulation of the Minister of Transportation Number 6 of 2020. However, in practice, there is still a tendency for law enforcement officials to directly apply the provisions of the Criminal Code (KUHP), without prioritizing the mechanism of preliminary examination of ship accidents by Syahbandar or Ship Accident Inspectors (PKK) as stipulated in the Law on Shipping. This research is a normative legal research with an analytical descriptive approach. This study also aims to analyze the liability of shipping crimes for ship accidents, especially the application of the principle of lex specialis derogat legi generali between the Shipping Law and the Criminal Code, as well as the implementation of law enforcement in the case of the sinking of KMP ships. Tunu Pratama Jaya GT.792 in the Bali Strait.The results of the study show that, normatively, there is a clash of norms between two different regulations, namely between the Shipping Law and the Criminal Code. The analysis shows that the Shipping Law as a special rule based on the principle of lex specialis derogate legi generali is a rule that must take precedence in handling ship accident events, while the Criminal Code applies as a lex generalis which is subsidiary. The case of the KMP ship. Tunu Pratama Jaya shows the dualism of the examination and the potential for overlapping authority between Syahbandar/PPPK, PPNS Directorate General of Transportation and the Police, which has implications for legal uncertainty and the unenforced principle of ultimum remedium in law enforcement of shipping crimes.

Improving Communication Accessibility to Public Safety Center 119 Through Integrated Simulation

Sunarto Sunarto — 2025-12-11

Emergencies caused by disasters, accidents, and diseases carry risks ranging from disability to death. Rapid emergency assistance is essential to mitigate these risks, with first responders playing a vital role. The Public Safety Center (PSC) 119 serves as a key access point for emergency response, yet public awareness and understanding of how to access it remain limited, particularly among heterogeneous communities. Integrated simulation has emerged as a promising strategy to improve communication accessibility to emergency services. This research aims to analyze the improvement of communication accessibility to Public Safety Center 119 through integrated simulation. The research employed an experimental design with a pretest-posttest model. A total of 217 participants from the general public in Surakarta City, including members of the Volunteer Corps, health cadres, and neighborhood security (Linmas), were involved. Data were collected using questionnaires and analyzed via t-test. Statistical analysis revealed a significant increase in communication accessibility scores following the integrated simulation, with a Sig. (2-tailed) value of 0.00. The mean pretest score of 73.5 (medium category) rose to 77.9 (high category) in the posttest, reflecting an improvement of 4.4 points. Integrated simulation effectively enhances communication accessibility to Public Safety Center 119. It is recommended as a practical and impactful approach to raise public awareness, improve emergency access, and strengthen community preparedness in emergency response systems.

Building a Web and Mobile-Based Academic Information System for Optimizing Pesantren Management (Case Study: Pondok Pesantren Nurussalam Krapyak)

Muh Agna Khairul Aqila — 2025-12-26

This research aims to develop a web-based and mobile-based Islamic boarding school academic information system to improve the efficiency of academic data management. This system integrates a web dashboard for admins and a mobile application for students through an Application Programming Interface (API). The development method used is the Waterfall model which includes the stages of needs analysis, system design, implementation, and testing. The test is carried out using the Black Box Testing method to ensure the functionality of the system runs properly. The results of the study show that the developed system is able to manage academic data, attendance, schedules, and announcements effectively and supports the process of digitizing the academic administration of Islamic boarding schools.

The Effect of Budgetary Participation on Managerial Performance With Organizational Commitment as A Moderating Variable

Paquito Fernando Sihombing — 2025-12-18

This study aims to analyze the effect of budgetary participation on managerial performance and examine the role of organizational commitment as a moderating variable. The phenomenon of budgetary participation is a crucial issue in organizations because it can improve transparency, accountability, and the effectiveness of decision-making. This study used a quantitative approach with a survey method of 120 respondents who were middle-level managers in a manufacturing company. Data were analyzed using Moderated Regression Analysis (MRA). The results showed that budgetary participation has a positive and significant effect on managerial performance. In addition, organizational commitment has been shown to strengthen the relationship between budgetary participation and managerial performance. These findings demonstrate the importance of organizational support and managerial involvement in the budgeting process to improve performance quality. This study contributes to the literature on financial management and organizational behavior and provides practical recommendations for companies to improve the effectiveness of their budgeting systems.

The Role of Work Fatigue and Employee Engagement As Mediators in The Relationship Between Work Stress And Workload on Employee Turnover Rates at Waste Paper Raw Material Supplier Companies in Serang Regency

Muhammad Fikri — 2025-12-26

This study aims to determine the role of job fatigue (KK) and employee engagement (K) in mediating the relationship between job stress (SK) and workload (BK) on employee turnover (TK) in a waste paper raw material supplier company. By using the quantitative correlational method, the sample used was 205 respondents, and using the statistical analysis method with smartPLS 3 software. The results found in this study refer to the hypothesis of direct and indirect influence, which there are 12 hypotheses. With the results showing SK has a positive effect on TK with a p-value of 0.032 ≤ 0.05 . BK has a positive effect on TK with a p-value of 0.000 ≤ 0.05 . KK has a positive effect on TK with a p-value of 0.002 ≤ 0.05 , K has no effect on TK with a p-value of 0.099 ≥ 0.05. SK has a positive effect on KK with a p-value of 0.000 ≤ 0.05 , BK has a positive effect on TK with a p-value of 0.008 ≤ 0.05. SK and BK have no effect on K with a p-value of 0.212 & 0.630 ≥ 0.05 . Indirectly SK and BK have a positive effect on TK through KK p-value of 0.008 & 0.024 ≤ 0.05 . And K has no mediating role. In this study, it can be concluded that work stress, workload, and work fatigue have a positive effect on turnover, while engagement has no effect. And work fatigue plays a mediating role in the relationship between increased work stress and workload on employee turnover, and engagement does not find a mediating role.

Save the Last for the Best: The Halo Effect and the Impact of Last Experience on Judgment

Ni Wayan Yuli Anggreni — 2025-12-16

Early adulthood is a developmental stage characterized by increased autonomy, where individuals actively make independent decisions and explore various choices to gain experience. College students, as part of this stage, often utilize opportunities to evaluate products and experiences that may shape their preferences and judgments. One psychological phenomenon related to decision-making is the end experience effect, which suggests that the final part of an experience can disproportionately influence overall evaluations, potentially leading to a positivity bias. This study aimed to examine the effect of end experience on individual assessments of chocolate consumption among college students, specifically investigating whether end experience influences positivity bias. The hypothesis proposed that participants exposed to a more positive end experience would demonstrate higher positivity bias in their evaluations. The study employed an experimental posttest-only design with nonequivalent groups, consisting of an experimental group and a control group. A total of 24 participants (12 male and 12 female), aged 19–24 years, were involved in the study. Data were analyzed using an independent samples t-test to compare the assessment outcomes between groups. The results indicated that there was no significant effect of end experience on positivity bias among students (t = −0.801, p = 0.432). These findings suggest that, within this context, end experience alone may not be sufficient to shape evaluative bias in early adulthood. The study contributes to the understanding of decision-making processes and highlights the need for further research with larger samples and varied stimuli to better capture the complexity of experience-based evaluations.

Applied Research on Community Empowerment of Teaching Derivational and Inflectional Morphemes to Pondok An Nahdloh, Selangor, Malaysia

Savira Zaniar — 2025-12-06

This community service initiative took place at Pondok An Nahdloh, an Islamic boarding institution in Selangor, Malaysia, particularly serving the educational requirements of children of Indonesian migrant workers. Despite the integration of religious and general language training, students encounter difficulties in acquiring derivational and inflectional morphemes due to linguistic interference, inconsistent pedagogical approaches, and restricted access to resources. To address these issues, the project applied a multilingual and contextualized teaching approach that incorporated contrastive analysis, translanguaging strategies, and the use of familiar cultural and religious contexts. Materials suitable for various age groups were created, comprising interactive games, organized exercises, and digital resources like flashcards, quizzes, and augmented reality experiences. Furthermore, capacity-building workshops were conducted for educators and community people to guarantee sustainability. The project results indicated higher student skill in morpheme application, heightened motivation for language acquisition, and improved teacher effectiveness in providing consistent instruction. This approach cultivated a sustainable language learning environment, enhanced community engagement, and advanced the overall empowerment of the pesantren.

Adjunctive Corticosteroids for Pediatric Parapneumonic Effusion and Empyema: A Systematic Review and Meta-Analysis of Randomized Trials

Putu Bagus Ananta Yuktasya — 2025-12-23

Parapneumonic effusion and empyema are significant causes of morbidity in pediatric pneumonia, driven by an intense pleural inflammatory response. While corticosteroids have been suggested to modulate this inflammation and speed up recovery, evidence regarding their use in pleural complications in children remains limited. This study aims to assess the efficacy of adjunctive corticosteroid therapy in improving clinical outcomes among children hospitalized with parapneumonic effusion or empyema. A systematic search of PubMed, Cochrane Library, and ScienceDirect was conducted from inception to November 2025. Eligible studies included randomized or comparative cohort designs evaluating systemic or intrapleural corticosteroids alongside standard care in pediatric parapneumonic effusion. The primary outcome was length of hospital stay. Three randomized trials were included in the quantitative synthesis, and one observational cohort was analyzed qualitatively. A fixed-effect model was used due to minimal heterogeneity. Among 167 randomized participants, adjunctive corticosteroid therapy significantly reduced hospital stay (mean difference –2.96 days; 95% CI –4.57 to –1.36). Qualitative analysis showed consistent improvements in fever resolution, radiologic recovery, and inflammatory markers, especially when corticosteroids were given early. The observational cohort with delayed rescue steroids showed no improvement, emphasizing the importance of timing. These findings support early corticosteroid use, consistent with the pathophysiology of pleural inflammation. While variations in steroid regimens and sample sizes should be considered, the consistent benefits strengthen the evidence. Early corticosteroid therapy accelerates recovery and shortens hospitalization in pediatric parapneumonic effusion or empyema, making it a safe and effective complement to standard care.