International Journal of Science and Society

Implementation of Regional Asset Governance Policy in Batu City: A Quantitative Analysis of Asset Certification Gaps and Persistent Audit Findings, 2015-2026

Akhmad Amirudin — 2026-09-28

This study examines how Batu City's regional asset (Barang Milik Daerah, BMD) governance policy has performed against two distinct benchmarks: the city's long-standing record of clean financial-statement audit opinions, and the underlying legal and physical readiness of the assets those statements report on. A descriptive quantitative, ex post facto design was used, drawing on official secondary data from Batu City Government and its Regional Finance and Asset Agency (BKAD), audit-result announcements from the Audit Board of the Republic of Indonesia (BPK), and credible mass media, analyzed through trend analysis of audit-opinion and fiscal-realization data, a proportion-based gap analysis of asset-certification status, a documented case analysis of a long-idle high-value asset, and a content analysis of the rationale behind an ongoing regulatory revision. Batu City has received an unqualified (Wajar Tanpa Pengecualian, WTP) audit opinion for eleven consecutive years, 2015 to 2025, with 2025 revenue realization reaching 99.20% of target and own-source revenue (PAD) reaching 92.37% of target. Despite that record, the Audit Board's 2025 findings still flagged persistent weaknesses specifically in the management of certain local taxes and of investment property, and the city's own Rp1.3 trillion asset base across 874 parcels shows that only 28.0% of trackable parcels are fully certified, while 56.9% have not yet begun the certification process. A Rp6.4 billion official residence in East Jakarta, vacant for approximately ten years and carrying Rp65 million in unpaid property-tax arrears, illustrates the practical consequence of this gap: it failed to attract a single bidder when put up for public auction. In direct response to these patterns, Batu City's government proposed in May 2026 a revision to the decade-old Regional Regulation No. 3/2019 on regional asset management, citing misalignment with national regulation, weak sanctions, and information-system gaps. The study concludes that a clean audit opinion is a necessary but insufficient indicator of regional asset governance quality, and that closing the certification and utilization gap identified here should be treated as a distinct policy priority alongside maintaining the city's audit-opinion record.

Design of a Mobile Application-Based Digital Health Solution Using the Agile Method: A Case Study in Annisa Farma Pharmacy

M. Adi Siswanto — 2026-09-30

Annisa Farma Pharmacy still manages drug stock data, sales transactions, and customer information manually through an application that can only be accessed from a single device, making flexible data monitoring difficult and limiting payment options. This research aims to design and build a digital health solution in the form of a mobile application and an admin dashboard named PharmaLink ID using the Agile development method. The system was designed using an Entity Relationship Diagram (ERD), Logical Record Structure (LRS), and Unified Modeling Language (UML), while the implementation used React Native and Expo for the mobile application, react for the admin dashboard, and Express, Prisma, and MySQL on the backend, integrated with the Xendit payment gateway for non-cash payments. The system consists of 44 pages and 22 database tables, equipped with security mechanisms such as prescription verification, a ten-stage transaction state machine, and idempotent financial records. Testing was conducted using the black box method on 22 scenarios and the white box method on three critical modules. The black box testing results show that all scenarios are valid, and the white box testing produced twelve independent paths that were all executed according to the designed logic. Thus, PharmaLink ID can improve the operational efficiency of the pharmacy, enable real-time data monitoring, and provide digital payment options for customers.

From Reservoir Weeds to Economic Value: Utilizing Water Hyacinth as a Growing Medium for Straw Mushroom Cultivation in a Circular Economy Program of PT PLN Indonesia Power UBP Saguling

Ummi Rosyidah — 2026-10-06

The Saguling Gerbang Lestari is a program initiated by PT PLN Indonesia Power UBP (Power Generation Business Unit) Saguling in 2024 to utilize water hyacinth from the Saguling Reservoir as raw material for a growing medium or baglog used in straw mushroom cultivation. This program aims to reduce the population of the invasive water hyacinth while increasing the value of waste through productive economic activities carried out by the community. Program implementation involved mentoring one community group responsible for managing 16 mushroom cultivation houses. Based on satellite imagery, the Saguling Gerbang Lestari Program significantly reduced the area of water hyacinth coverage in the Saguling Reservoir between 2024 and 2026, from 435 ha in 2024 to 428.5 ha in 2025, down to 282 ha in 2026. As a result, the amount of water hyacinth successfully processed into baglogs reached 144,000 kg in 2024, 230,000 kg in 2025, and 208,000 kg by mid-2026. The use of these baglogs yielded straw mushroom production of 5,586 kg with a net profit of Rp143,580,000 in 2024, rising to 13,328 kg and Rp375,840,000 in 2025, and reaching 11,056 kg with a profit of Rp315,680,000 by mid-2026. These results indicate that the use of water hyacinth as a straw mushroom growing medium can serve as one approach to controlling invasive plants while also providing economic benefits to the community. The Saguling Gerbang Lestari program has the potential to support the implementation of a circular economy by transforming waste into products that are both useful and possess economic value.

Application of Spatial K-Means Clustering for Identifying Areas at High Risk of Tuberculosis (TB) in Indonesia in 2025

Tisa Aulia — 2026-10-09

This study aims to classify Indonesian provinces based on tuberculosis (TB) characteristics projected for 2025 using the K-Means Clustering method. The analysis covered 38 provinces using two indicators: the TB Case Detection Rate (JPTBC) and the TB Treatment Success Rate (JKPTBC). Data were standardized using the Z-score method prior to clustering. The optimal number of clusters was determined using the Silhouette Coefficient, resulting in seven distinct clusters for analysis. The findings reveal variations in TB characteristics across provinces, as evidenced by the spatial distribution of the seven clusters. The mapping indicates that TB conditions in Indonesia are heterogeneous, necessitating TB control strategies tailored to the specific characteristics of each provincial group. These clustering results can serve as a basis for prioritizing interventions and formulating TB control policies in Indonesia.

The Effect of Implementing the Make a Match Model on Improving Students' Understanding of Sundanese Script in Elementary School

Siti Windiani — 2026-10-09

This research investigates how applying the "Make a Match" strategy influences the enhancement of elementary students' comprehension of Sundanese script. Adopting a quantitative framework, the work utilizes a quasi-experimental design featuring a Nonequivalent Control Group arrangement. The participants were split into an experimental cohort utilizing the "Make a Match" approach and a control cohort receiving traditional teaching methods. Information was gathered through preliminary and final evaluations, then evaluated using baseline equivalence, normality, Mann-Whitney, Wilcoxon, and N-Gain analyses. The findings reveal a progression in learner proficiency across both divisions, supported by Wilcoxon testing figures of 0.000, which fall under the 0.05 limit. Nevertheless, the final Mann-Whitney assessment produced an output of 0.057, exceeding the 0.05 threshold and signaling a lack of substantial variance between the two sets of participants. Consequently, while utilizing the "Make a Match" framework successfully boosts student mastery, this advancement fails to display a statistically significant edge over conventional instruction.

Modernization of Precision Fertilization Based on Artificial Intelligence Technology in Rural Areas

Rohimin Imani Arti — 2026-10-09

Fertilization in rural areas is still largely carried out based on the habits of farmers, so it is inefficient and has a bad impact on the environment, while existing AI research usually only focuses on technical solutions separately. This research creates an AI reference architecture for precision fertilization approaches in rural agriculture using the design science research method. This method involves a systematic literature review (30 articles from Scopus), model creation with ArchiMate, and focus group discussions with farmers in the Pangalengan area. The result is an architecture that has five drivers, three types of assessments, three objectives, and three requirements. This architecture is realized in the form of three modules, namely a soil nutrient analysis module, a fertilizer recommendation engine that uses AI technology, and a decision support application for farmers. This system is supported by soil sensors and hardware in the form of Arduino or ESP32. Validation by farmers shows that this design is appropriate for their needs and has the potential to increase fertilizer use more efficiently and increase yields, although there are still challenges in terms of ease of use, cost of IoT devices, and internet network availability.

Community Empowerment Through The Mobile Jkn Health Education Program And Clean And Healthy Living In Patuhu Village

Defita Sari Lahasa — 2026-10-09

The Student Community Service Program (KKM) in Patuhu Village was conducted
through educational activities on Mobile JKN and Clean and Healthy Living Behavior
(PHBS). This activity aimed to increase public knowledge and awareness of the use of
digital health services and the importance of implementing clean and healthy living
behaviors in daily life. The activities were carried out through material presentation,
socialization, discussion, and community assistance. The Mobile JKN material focused
on introducing the benefits and utilization of digital health services, while the PHBS
material emphasized personal hygiene, environmental cleanliness, and disease
prevention. The results showed an improvement in the community’s understanding of
Mobile JKN utilization and the implementation of PHBS. The activity also encouraged
community members to make better use of health services and develop healthy living
habits within their families and communities. Direct and continuous education is expected
to strengthen public awareness of health maintenance and improve the quality of life.

A Comparative Analysis of Primary Mathematics Curricula in Indonesia and Singapore: Framework, Content Progression, and Pedagogical Approach

Lusi Andalusia — 2026-10-09

Mathematics achievement differs markedly between Indonesia and Singapore, and the primary school curriculum is often discussed as one of the factors behind this gap. This study compares the primary mathematics curricula of Indonesia (Kurikulum Merdeka) and Singapore (the 2021 Primary Mathematics Syllabus) to identify similarities, differences, and lessons that may inform curriculum development in Indonesia. A qualitative descriptive-comparative document analysis was conducted on official curriculum documents, national regulations, international assessment reports, and peer-reviewed studies. The curricula were compared across six dimensions: governance, aims and framework, content organisation and progression, pedagogical approach, assessment and support, and international performance. The findings show that both curricula cover number, algebra, measurement, geometry, and data, and both treat problem solving as a key process. The main differences lie in the explicitness of the framework (a single five-component framework centred on problem solving in Singapore versus content and process elements within learning outcomes in Indonesia), the grain size of progression (level by level versus two-year phases), the specification of pedagogical tools such as the Concrete–Pictorial–Abstract approach and the model method, and differentiated pathways in the upper primary levels. Indonesia's curriculum gives schools and teachers wide flexibility, which places a heavy demand on teacher capacity. The article concludes with implications for clearer progression guidance, explicit heuristics and representations, broader attention to metacognition and attitudes, and systematic teacher support. The findings are limited to the intended curriculum and should be complemented by classroom-based research.

Implementation of the Reading Buddy Model to Improve Reading Comprehension among Fourth-Grade Elementary School Students

Inayatul Fitria Furqoni — 2026-10-09

This study aimed to examine the effectiveness of the Reading Buddy model in improving the reading comprehension skills of fourth-grade students at SDN Citaringgul 02 during the 2026/2027 academic year. The study employed classroom action research conducted in two cycles, with each cycle consisting of planning, action and observation, and reflection stages. The participants were 26 fourth-grade students. Data were collected through reading comprehension tests, observations, and documentation. The tests consisted of 12 items, including 10 multiple-choice questions and 2 essay questions. Quantitative data were analyzed to determine changes in students’ reading comprehension achievement, while qualitative data were used to interpret students’ learning activities and engagement during the implementation of Reading Buddy. The findings indicated a consistent improvement in students’ reading comprehension across the research stages. In the pre-cycle, the mean score was 45.2, with only 19.20% of students achieving the minimum mastery criterion of 75. Following the implementation of Reading Buddy in Cycle I, classical mastery increased to 65.38%. After improvements were made based on the reflection from Cycle I, classical mastery increased further to 88.46% in Cycle II, exceeding the predetermined success indicator. The observations also showed increased student participation, motivation, collaboration, and interaction during paired reading, discussion, and clarification activities. These findings indicate that Reading Buddy can effectively support the development of reading comprehension through structured peer interaction and collaborative learning. Therefore, Reading Buddy can be considered an alternative instructional model for improving elementary students’ reading comprehension while fostering active and engaging learning environments in elementary classrooms.

Financial Compensation, Talent Management, and Transformational Leadership as Determinants of Civil Servant Performance: The Mediating Role of Job Satisfaction in the Bogor Regency Government

Septhy Hardi Pratiwi — 2026-10-09

This study examines the effects of financial compensation, talent management, and transformational leadership on civil servant (ASN) performance, with job satisfaction as a mediating variable in the Bogor Regency Government. Using a quantitative approach and Partial Least Squares Structural Equation Modeling (PLS-SEM), data were collected from 400 ASN respondents selected through simple random sampling from a population of 25,765 ASN. The results show that financial compensation and talent management have no significant direct effects on ASN performance, while transformational leadership has a positive and significant direct effect. All three factors significantly improve job satisfaction, with transformational leadership having the strongest effect. Job satisfaction positively affects ASN performance and fully mediates the effects of financial compensation and talent management, while partially mediating the effect of transformational leadership. The findings highlight job satisfaction as a central mechanism linking HR practices to ASN performance and contribute to public-sector HRM literature by integrating these factors within a single model.

Optimizing Deepseek Chat API Costs Based on Log Pattern Analysis using Business Intelligence and CRISP-DM

Della Anissa Putri Widodo — 2026-10-09

This study aims to analyze token usage and cost patterns of the DeepSeek Chat API and formulate cost optimization strategies based on historical log data. The study employs a Business Intelligence approach with the CRISP-DM framework through descriptive and diagnostic analysis of usage data from July 9 to November 30, 2025. The analysis covers token usage, cost, cost per token, usage patterns over time, correlation, and context caching. The results show a total usage of 81,612,706 tokens with a total cost of USD 11.212044 and an average daily usage of 562,846.25 tokens. The aggregate cost per million tokens was USD 0.137381, while the Pearson correlation between token usage and cost was 0.791494. Context caching analysis showed a cache hit rate of 83.97% and a cache miss rate of 16.03%. Based on the analysis, usage patterns with relatively higher costs can be identified to support token volume monitoring and the utilization of context caching as part of cost optimization strategies. The results are presented through a Business Intelligence dashboard as a tool for monitoring and evaluating DeepSeek Chat API usage.

Ex Post-Evaluation of the E-Samsat Service on Vehicle Taxpayer Compliance in Magetan

Erlyna Putri Eka Wijayanti — 2026-10-10

This study aims to assess the ex post effectiveness of the E-Samsat implementation on the discipline of motor vehicle tax payments in Magetan Regency, as well as to examine the role of public trust as a mediating variable. This research employs a quantitative method with an explanatory survey design. Primary data collection was conducted using a Likert-scale questionnaire administered to 57 taxpayers selected via purposive sampling. Data analysis was performed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) based on SmartPLS software. Empirical testing showed that the quality of E-Samsat services has a positive and significant impact on both public trust and taxpayer compliance. Furthermore, public trust makes a tangible contribution to promoting compliance and acts as a partial mediator linking technical service quality to compliant behavior. In conclusion, the adoption of digital service innovations requires not only operational ease but must also ensure system reliability and transparency to build the trust that motivates public tax compliance.

Mapping Research on Syawir-Based Physics Learning and Scientific Argumentation: A Systematic Literature Review

Ramadani Khotibul Umam — 2026-10-11

This systematic literature review aimed to map research trends, study characteristics, empirical findings, implementation challenges, and research gaps relevant to the development of a Syawir-based physics learning model incorporating scientific argumentation to support high school students’ conceptual understanding. The study employed a Systematic Literature Review (SLR) following the PRISMA framework. Literature was searched through OpenAlex using combinations of keywords related to physics learning, Syawir, scientific argumentation, and conceptual understanding. A total of 216 records were identified; after removing 25 duplicates and excluding 166 records during title and abstract screening, 25 articles were retained for full-text analysis. The included studies were published between 2018 and 2026 and were predominantly conducted in Indonesia, with quasi-experimental, experimental, research and development, and Fuzzy Delphi designs. The synthesis indicates that argumentation-oriented learning, inquiry, Argument-Driven Inquiry (ADI), classroom discussion, and Problem-Based Learning (PBL) provide relevant evidence concerning improvements in scientific argumentation, scientific reasoning, and conceptual understanding. However, direct empirical evidence on the formal implementation of Syawir in high school physics remains limited. The findings therefore suggest a conceptual alignment between the dialogic characteristics of Syawir and argumentation-oriented learning, but they do not establish the effectiveness of an integrated Syawir model. This review provides an empirical and conceptual foundation for future research to develop, validate, and empirically test a Syawir-based physics learning model.

Flexible Budget Analysis as a Production Cost Control Instrument for Culinary MSMEs: A Study of Pangsit Kak Dani Medan

Deni Theresya Sitohang — 2026-10-16

This study aims to examine how flexible budget analysis functions as a production cost control instrument in a campus-based culinary micro-enterprise, Pangsit Kak Dani, located at the Mosque Canteen of Universitas Negeri Medan, by formulating a flexible budget model and identifying production cost variances. Daily output in this business fluctuates between 500 and 2,000 wonton pieces with the academic schedule, while raw material prices are volatile, and the owner has no benchmark that adjusts to output. A single-case study with a descriptive qualitative approach integrated with quantitative management accounting calculations was used. Primary data were collected in September 2026 through structured interviews with the owner, participatory observation of production, and documentation of raw material purchase receipts. Costs were classified into variable and fixed (imputed) components, yielding a standard variable cost rate of IDR 525.00 per piece, daily fixed costs of IDR 210,000.00, and the flexible budget equation Y = IDR 210,000 + IDR 525(X). The budgeted cost of goods manufactured (COGM) ranged from IDR 945.00 per piece at 500 pieces to IDR 630.00 at 2,000 pieces, showing that unit cost rises on low-volume days even without any loss of efficiency. At the normal output of 2,000 units, the flexible budget was IDR 1,260,000.00, whereas actual daily cash expenditures averaged IDR 1,500,000.00, an unfavorable variance of IDR 240,000.00. This variance consisted of an unfavorable chicken meat price variance of IDR 250,000.00, caused by the switch to higher-priced chicken fillets during supply disruptions, partly offset by a favorable IDR 10,000.00 variance on seasonings and packaging. The study concludes that flexible budget analysis allows micro-entrepreneurs to separate volume-driven from price-driven cost changes, which supports production planning, pricing, and purchasing decisions, although the single-case design limits generalization.

The Influence of the @Irwandiferry Instagram Account on the Political Interest of KPI Students at UIN North Sumatra

Rizky Adi Candra Nst — 2026-10-16

This study aims to examine the extent to which the Instagram account @irwandiferry influences the political interest of students in the Islamic Communication and Broadcasting (KPI) program at UIN Sumatera Utara. The study employs a quantitative approach with an associative-causal design, involving a sample of 30 KPI students from UIN Sumatera Utara selected via purposive sampling. Data were collected using a closed-ended questionnaire with a five-point Likert scale and subsequently processed and analyzed using IBM SPSS version 27 via simple linear regression. Test results indicate that all instrument items were valid, as the calculated R-values exceeded 0.361, and the instrument demonstrated a very high level of reliability with a Cronbach’s Alpha value of 0.946. Hypothesis testing via the t-test revealed that the @irwandiferry Instagram account has a positive and significant influence on the political interest of KPI students; the calculated t-value of 18.312 exceeded the critical t-value of 2.048, and the p-value was less than 0.001. The resulting linear regression equation is Y = 2.000 + 0.857X. Furthermore, the coefficient of determination (R²) of 0.923 indicates that the use of the Instagram account @irwandiferry contributes 92.3% to the variation in political interest among students of the Communication Science (KPI) program at UIN Sumatera Utara, while the remaining 7.7% is influenced by factors not included in the research model. These findings demonstrate that visual-based social media plays a significant role both as an educational tool and as a means to foster political awareness among the younger generation.

The Implementation of a Love-Based Curriculum Through Habituation and Teacher Role Modeling Strategies at Ra Asy-Syuhada’

Farhallaw Istiqamatillah — 2026-10-16

The implementation of a Love-Based Curriculum in early childhood education requires learning strategies that enable children to experience religious and character values through concrete daily activities. This study aims to describe the implementation of a Love-Based Curriculum through habituation and teacher role modelling strategies at RA Asy-Syuhada’. This research employed a qualitative descriptive approach. Data were obtained through an interview with an educator at RA Asy-Syuhada’ concerning the understanding, implementation, supporting factors, obstacles, and assessment of Panca Cinta values. The findings indicate that the Love-Based Curriculum has been integrated into daily learning activities through five main dimensions of love: love for Allah and His Messenger, love for knowledge, love for oneself and others, love for the environment, and love for the homeland. Habituation is implemented through prayer before learning and eating, Duha prayer, Tilawati learning, maintaining cleanliness, arranging personal belongings, sharing learning materials, group activities, respecting friends, and introducing national and regional culture. Teacher role modelling appears through teachers’ efforts to consistently direct children toward respectful, caring, disciplined, independent, and responsible behavior. The implementation contributes to the emergence of discipline, responsibility, independence, affection, respect, cooperation, and solidarity among children. However, the sustainability of the program is strongly influenced by the consistency of teachers and parents, who may function as supporting or inhibiting factors. The study concludes that habituation and teacher role modelling constitute important mechanisms for transforming the values of a Love-Based Curriculum from abstract concepts into children’s everyday behavior.

The Relationship between Anxiety Level and Insomnia among Medical Students of Universitas YARSI, Class of 2023, and Its Review from an Islamic Perspective

Putri Dhyarakha Destrianda — 2026-10-16

This study found a moderate positive correlation between anxiety level and insomnia level among 2023 cohort students of the Faculty of Medicine, Universitas YARSI (r = 0.451; p = 0.001). Medical students are vulnerable to anxiety and sleep disturbance because of heavy academic demands, yet institution-specific studies remain limited. The study aimed to describe anxiety and insomnia, to examine their relationship, and to review that relationship from an Islamic perspective. It used an observational analytic cross-sectional design with 48 students selected by stratified random sampling by sex. Anxiety was measured with the Generalized Anxiety Disorder-7 (GAD-7) and insomnia with the Kelompok Studi Psikiatri Biologik Jakarta-Insomnia Rating Scale (KSPBJ-IRS), and the data were analyzed with Spearman's correlation. Most respondents had mild anxiety (62.5%) and mild insomnia (56.3%). Female students showed higher anxiety and insomnia than male students (Fisher's exact test, p = 0.001 and p = 0.004). From an Islamic perspective, anxiety and sleep disturbance relate to tranquility of the soul (sakinah), maintained through patience, remembrance of God (dhikr), prayer, effort (ikhtiar), and reliance on God (tawakkul) as a spiritual approach complementary to medical care.

The Religious Behavior of Coastal Communities Reviewed from Maslahah

Mohamad Asrofi Sidqon — 2026-10-16

This research is motivated by the public's curiosity to investigate the religious behaviors of coastal communities from the perspective of Maslahah (public benefit). Religious behaviors in question include fasting while at sea and bringing alcoholic beverages during the winter to warm their bodies. Additionally, when coastal community members die while at sea, they do not immediately return to land; instead, the deceased are placed in a fish freezer. The objectives of this study are: 1. To determine the religious practices of the coastal community from the perspective of Maslahah. 2. To determine the mechanism for implementing the behavior of the coastal community from the perspective of Maslahah. 3. To determine whether there are problems or obstacles in the implementation of the religious behavior of the coastal community from the perspective of Maslahah, and how to overcome the issues that deviate from this Maslahah. The method used is a qualitative field research category, which is a study that raises data and problems existing within the community, based on direct observation and data collection at the location of the research object.

Limits of the Substantive Scope of the Minister of Health’s Decree on Accreditation Organizations: Delegation of Authority and Legality of Sanctions

Kevin Arfa Ryan — 2026-10-16

Minister of Health Decree Number HK.01.07/MENKES/321/2026 designates health accreditation organizing institutions (LPA) while also containing obligations, supervision provisions, and four types of administrative sanctions. This combination raises the question of where an administrative designation ends and where norm-making that belongs in a regulation begins. Using normative juridical research with statutory, conceptual, and limited historical approaches, this article examines the legal character of the decree, its conformity with the delegation in Article 895 of Government Regulation Number 28 of 2024 and Law Number 17 of 2023, and its implications for legal certainty. The analysis finds that the core of the decree is an administrative designation grounded in Article 178 paragraph (5) of the Health Law and Article 895 paragraph (2) of the Government Regulation, whereas several obligations and sanctions require a firmer normative basis. Revocation of a designation can be traced to Minister of Health Regulations 12 of 2020 and 34 of 2022, but the basis for oral warnings, written warnings, and temporary suspension must be identified separately because Article 897 addresses health facilities, not LPAs. The article recommends an audit of legal bases, general provisions placed in a Ministerial Regulation, and sanction procedures that guarantee clarification and proportionality.

Communication Strategies of an Instagram Influencer: The Case of Alip Baihak’s “Obrolan di Negara Legal”

Filia Bestari Sipayung — 2026-10-16

This study examines Indonesian Instagram influencer Alip Baihak’s communication strategies in “Obrolan di Negara Legal” (ODNL) using Onong Uchjana Effendy’s framework: audience identification, message construction, communication methods, and media selection. Using a qualitative descriptive design, data were collected through in-depth interviews, Instagram content observation, and documentation of account analytics and posts. Findings show that audience identification relies on shared interests in conversational humor rather than strict demographic segmentation. Message construction involves idea gathering, reference collection, stylistic adaptation, scripting, production, editing, and publication. Colloquial language, humor, emotional expression, opening hooks, and trending topics attract attention and encourage interaction. The dominant method is recreational, prioritizing entertainment while conveying incidental information. Instagram is preferred for its flexibility and existing audience; Reels maximize reach, while Stories facilitate informal interaction. The study highlights interactions among audience interests, creative routines, platform affordances, and engagement metrics, emphasizing that views, likes, and followers do not prove persuasion or attitude change. It recommends systematic audience research, transparent evaluation, and cross-platform comparative studies.

Analysis and Mitigation of Operational Risk in Goods Delivery at Lion Parcel Karawang Using the House of Risk Method

Raihan Alif Al Fajri — 2026-10-17

Lion Parcel Karawang, a logistics company, faces operational risks in its parcel delivery process, including delivery delays, damaged goods, lost parcels, sorting errors, and rising customer complaints. This study identified risk events and measured their severity, prioritized risk agents using Aggregate Risk Potential (ARP), and determined mitigation effectiveness using the House of Risk (HOR) method, Phase 1 and Phase 2. Primary data were collected via questionnaires distributed to internal respondents (couriers, drivers, and administrative staff), with validity and reliability tested using SPSS. Eight risk events (E1–E8) were identified, with severity values ranging from 3.033 to 3.567; packet sorting error (E4) was the most severe. Pareto analysis of eight risk agents (A1–A8) revealed six priority agents accounting for 83.49% of total ARP, led by poor SOP compliance (A7, ARP = 551.50) and admin inaccuracy during sorting (A4, ARP = 479.18). In Phase 2, employee training (PA1) ranked as the top mitigation strategy (ETDk = 5,591.93), followed by periodic performance evaluation (PA6) and SOP improvement (PA2). This study is expected to help Lion Parcel Karawang's management formulate a more structured and targeted operational risk mitigation policy.

Dietary Patterns Among Patients with Diabetes Mellitus at Risk of Diabetic Foot Wounds at Kalimanah Public Health Center in 2026

Destyan Dwi Pramesti — 2026-10-17

Diabetes mellitus is a chronic metabolic disease that can cause various complications, one of which is diabetic wounds. An inappropriate diet can lead to unstable blood glucose levels, thereby increasing the risk of developing diabetic wounds. Based on a preliminary study at Puskesmas Kalimanah, it was found that the eating patterns of diabetes mellitus patients are still varied, prompting the author to conduct this research. The objective of this study is to understand the dietary patterns of diabetes mellitus patients with a risk of diabetic wounds at Puskesmas Kalimanah in 2026. The method used is descriptive quantitative with a cross-sectional approach. The research population consisted of 205 diabetes mellitus patients, with a sample of 32 respondents selected using purposive sampling. Data analysis was conducted univariately. The research results show that the majority of respondents have a diet categorized as good, with 30 respondents (93,75%), and respondents with a poor diet amounting to 2 respondents (6,25%). The conclusion of this study is that the majority of diabetes mellitus patients with a risk of diabetic wounds at Puskesmas Kalimanah have a diet categorized as good.

Grassroots Boundary-Spanning SBCC Model: Enhancing Community Waste Management Behavior in Urban Areas

Feni Mariana — 2026-10-17

This study aims to analyze the effect of environmental communication intervention and communicator credibility on community waste management behavior, as well as to formulate a grassroots community-based environmental communication model in Gorontalo City. The study employed a mixed-methods approach with a triangulation design, integrating quantitative data from 100 respondents analyzed via multiple linear regression with qualitative data gathered from FGD with nine key informants. The findings indicate that communicator credibility and community participation partially have a positive and significant effect on waste management behavior, whereas environmental communication intervention partially shows no significant effect. This lack of partial significance is attributed to information disparity, specifically benefit disparity and geographic disparity. However, both variables simultaneously exert a significant effect. As an academic novelty, this study establishes the model from SBCC theory, demonstrating that grassroots environmental communication requires the community to act as a boundary spanner. This role integrates waste-to-value messaging, socio-religious approaches through majelis taklim, family-based education, and multi-actor diplomacy with local government and the private sector to foster sustainable waste management practices.

Financial Management in Selamatan and Nadzar Traditions: An Ethno-Accounting Perspective at Pesarean Gunung Kawi

Ananda Wiratama — 2026-10-17

Accounting practices do not always take the form of formal record-keeping systems but also develop through the values, norms, and social practices embedded within a community. In culturally rooted societies, resource management is shaped by social and spiritual dimensions that influence understandings of responsibility and accountability. This study aims to analyze financial management practices associated with the traditions of selamatan and nadzar at Pesarean Gunung Kawi from an ethno-accounting perspective. The study employs a qualitative approach using a focused ethnography design. Data were collected through observation, semi-structured interviews, and documentation involving site managers, ritual practitioners, local residents, and pilgrims. The findings indicate that financial management within the traditions of selamatan and nadzar is not solely economically oriented but is also shaped by the community’s cultural and spiritual values. The collection, allocation, control, and accountability of funds are carried out through a combination of operational procedures and trust-based social relationships. The values of mutual cooperation, trustworthiness, social concern, and respect for tradition shape the community’s accountability practices. This study contributes to the development of ethno-accounting research by demonstrating that accounting can be understood as a social and cultural practice that not only manages resources but also sustains the values and social relationships within a community.

Reconstructing Indonesia’s Electoral System to Balance Popular Sovereignty and Government Effectiveness

Maemanah — 2026-10-17

Elections are a constitutional instrument for exercising popular sovereignty and establishing an effective government. Challenges arise when electoral system design seeks to maximize political representation but produces political fragmentation, while efforts to simplify the party system may reduce the conversion of votes into parliamentary seats. This study examines the relationship between popular sovereignty, political representation, government effectiveness, and electoral system design, focusing on the parliamentary threshold, presidential threshold, open-list proportional representation, and simultaneous elections. This research employs a normative juridical method using statutory, conceptual, and case approaches. The findings indicate that electoral thresholds cannot be regarded as the sole instrument for achieving effective government. Constitutional Court Decision No. 116/PUU-XXI/2023 upheld the 4% parliamentary threshold as constitutional for the 2024 elections while making its constitutionality conditional for the 2029 elections and subsequent elections. Meanwhile, Constitutional Court Decision No. 62/PUU-XXII/2024 abolished the presidential threshold. Subsequently, Constitutional Court Decision No. 135/PUU-XXII/2024 provided for the separation of national and local elections beginning in 2029. These developments demonstrate the need for systemic electoral reform rather than reliance on a single regulatory instrument. Such reform should involve establishing constitutionally and empirically grounded threshold policies, strengthening political party institutions, improving political finance governance, and redesigning election schedules to enhance the quality of political participation. This study concludes that electoral system reconstruction must balance popular sovereignty and government effectiveness through proportionate, evidence-based, and constitutionally accountable policies.

Overview of Female Adolescents’ Knowledge of the Risks of Adolescent Pregnancy at MA Mamba’ul Ulum Tunjungmuli, Purbalingga Regency

Maiza Zalazatun Zakiroh — 2026-10-17

Teenage pregnancy is a health issue that increases the risk of complications for both the mother and the baby. The low level of knowledge among adolescents regarding the risks of teenage pregnancy is one of the factors contributing to the occurrence of early pregnancies. Therefore, it is necessary to understand the level of knowledge among adolescent girls regarding the risks of teenage pregnancy. To understand the level of knowledge among adolescent girls about the risks of teenage pregnancy at MA Mamba’ul Ulum Tunjungmuli, Purbalingga Regency. The research uses a quantitative descriptive design with a cross-sectional approach. The sampling technique used total sampling on 47 students from grades X and XI. The research instrument was a questionnaire containing 15 questions with a Guttman scale. Data analysis was conducted univariately and presented in the form of frequency distribution and percentage. The majority of respondents were 16 years old, 25 people (53.19%), in the 10th grade, 25 people (53.19%), all had received information about teenage pregnancy, 47 people (100%), and the most common source of information was electronic media, 36 people (65.46%). The level of knowledge showed that most respondents had good knowledge, 24 people (51.06%), sufficient knowledge, 19 people (40.43%), and poor knowledge, 4 people (8.51%). The majority of female adolescents at MA Mamba’ul Ulum Tunjungmuli have a good level of knowledge regarding the risks of teenage pregnancy.

Knowledge of Diabetic Foot Exercises for Diabetic Foot Ulcer Prevention Among Patients with Type 2 Diabetes Mellitus at Purbalingga Community Health Center

Rahma Puspitasari — 2026-10-17

Type 2 diabetes mellitus risks causing diabetic foot ulcer complications. Diabetic foot exercise is a preventive measure to improve blood circulation and reduce the risk of diabetic foot ulcers. However, no specific data describes patients' knowledge level regarding diabetic foot exercise at Purbalingga Primary Health Center. The purpose of this study is to describe the knowledge level of type 2 diabetes mellitus patients regarding diabetic foot exercise as prevention of diabetic foot ulcers at Purbalingga Primary Health Center. The method used is quantitative descriptive with a cross-sectional approach. The population consisted of all type 2 diabetes mellitus patients in the Prolanis program at Purbalingga Primary Health Center. A sample of 31 respondents was selected using purposive sampling. Data were analyzed univariately. The results showed most respondents were aged 45–59 years (54.84%), had senior high school education (41.94%), and had suffered from diabetes mellitus for 5–10 years (41.94%). Most respondents had good knowledge (58.06%), moderate (32.26%), and poor (9.68%). The conclusion of this study is that most patients have good knowledge regarding diabetic foot exercise as prevention of diabetic foot ulcers.

The Prolanis Visit Frequency and Blood Glucose Stability Among Elderly Patients with Type 2 Diabetes Mellitus at Karangreja Public Health Center, Purbalingga

Sri Rahayu — 2026-10-17

Diabetes mellitus is a chronic disease characterized by elevated blood glucose levels due to impaired insulin production or function. This disease is common among the elderly and is at risk of causing complications if not well managed. One of the efforts to control diabetes mellitus is thru the Chronic Disease Management Program (Prolanis). The purpose of this study is to determine the frequency of Prolanis visits by elderly individuals and their impact on the stability of blood sugar levels in type II diabetes mellitus at the Karangreja Health Center in Purbalingga. The method used is descriptive research with a cross-sectional approach. The research population consists of all elderly Prolanis participants with diabetes mellitus at the Karangreja Health Center. The research sample consisted of 54 respondents selected using the convenience sampling technique. Data analysis was conducted univariately. The research results show that the majority of respondents have an active frequency of Prolanis visits, with 49 people (90.74%) categorized as active and 5 people (9.26%) as less active. The majority of respondents have unstable blood glucose levels, with 48 people (88.89%) and stable levels with 6 people (11.11%). The conclusion of this study indicates that the majority of Prolanis participants actively engage in activities, but most still have unstable blood glucose levels. It is hoped that efforts to control the blood glucose levels of Prolanis participants will continue to be improved so that the percentage of participants with stable blood glucose levels can increase.

Group Dynamics and Teamwork Effectiveness in the Intra-School Student Organization: A Case Study at SMK Negeri 7 Medan

Kristin Arianti Nababan — 2026-10-17

The Intra-School Student Organization (OSIS) serves as a learning ground for leadership and cooperation, functioning effectively as a miniature organization. This study aims to describe the group dynamics and teamwork effectiveness of the OSIS board at SMK Negeri 7 Medan. A qualitative approach with a case study design was employed. Informants were selected purposively, comprising one OSIS advisor, the OSIS president, and three members from different divisions. Data were collected through semi-structured interviews and analyzed using the Miles and Huberman model, incorporating source triangulation across the processes of data reduction, data display, and conclusion drawing. The study reveals that the board recruitment process was democratic, involving a voting system; guidance was provided participatively, combining directive and delegative styles; and the team exhibited high levels of cohesion, mutual trust, and cooperation. The team performed well by allocating tasks based on members' expertise, maintaining effective communication via WhatsApp and evaluation meetings, and structuring the team to encompass various divisions. However, conflict persisted between the Public Relations and PDD (Publication, Documentation, and Decoration) teams due to mutual blame stemming from unclear boundaries of authority; attempts to resolve this through personal mediation failed to address the root causes. Policies regarding mobile phone usage and the level of administrative support from the school also influenced the team's performance. The study recommends establishing written job descriptions involving the various divisions and increasing administrative support from the school.

Prediction of E-Commerce Customer Purchase Intention Using a Hybrid SMOTE-XGBoost Method with Model Comparison Evaluation on an Imbalanced Dataset

Rafli Rahmandani — 2026-10-19

Class imbalance in e-commerce customer behavior data caused classification models to be biased toward the non-purchase class and made accuracy misleading. This study aimed to build and evaluate a hybrid model that combined the Synthetic Minority Oversampling Technique (SMOTE) with Extreme Gradient Boosting (XGBoost) to predict customer purchase intention on the Online Shoppers Purchasing Intention Dataset, which contained 12,330 sessions of which only 15.47% ended in a purchase. The method comprised data quality auditing, one-hot encoding, an 80:20 stratified train-test split, and standardization and oversampling placed inside the pipeline to prevent data leakage. Hyperparameters were tuned separately for the baseline and hybrid models using randomized search with stratified 5-fold cross-validation, and seven metrics were used for evaluation. The proposed model was compared with Decision Tree, Random Forest, and Support Vector Machine. On the testing data, the hybrid model achieved the highest F1-Score (0.6625) and Recall (0.6963), whereas XGBoost without oversampling obtained the best Accuracy (0.9019), Matthews Correlation Coefficient (0.5983), auROC (0.9322), and auPR (0.7493). Oversampling raised Recall by 0.1073 but lowered Precision. The hybrid model was therefore more suitable when maximizing the detection of potential buyers was the main priority, although it was not superior on every metric.

Strategic Investment Pathways for Healthcare Micro-Enterprises: A SWOT Analysis of Independent Midwifery Practices in Malang, Indonesia

Chavid Moyo Jaladri — 2026-10-21

The sustainability and growth of independent midwifery practices (Praktik Bidan Mandiri, PBM) are critical for enhancing maternal and child healthcare access in Indonesia, particularly in urban and rural settings. However, these small-scale healthcare enterprises face significant challenges in securing investment for development. This study aims to formulate strategic investment recommendations for PBMs in Malang City and Malang Regency by identifying their internal and external strategic factors. A qualitative case study approach was employed, utilizing in-depth interviews and focus group discussions with 15 midwives and 5 healthcare stakeholders. Data were analyzed using thematic analysis and structured into a SWOT (Strengths, Weaknesses, Opportunities, Threats) matrix. The results delineate key strengths (e.g., trusted community relationships, personalized care) and weaknesses (e.g., limited capital, informal management). Major opportunities include government insurance schemes (JKN) and digital health trends, while threats encompass regulatory uncertainty and competition. The cross-analysis generates four strategic investment quadrants: aggressive (S-O), diversification (S-T), turnaround (W-O), and defensive (W-T). The discussion emphasizes that investment strategies must be context-specific, aligning with the distinct operational environments of urban versus rural practices. This study contributes to the literature on healthcare micro-enterprise financing by providing a grounded, context-sensitive SWOT framework to guide investors, policymakers, and midwives in making informed, sustainable investment decisions for practice growth.

Does Artificial Intelligence Moderate the Effect of Carbon Risk on Firm Financial Risk in Indonesia

Isnaini Nuzula Agustin — 2026-10-23

This study aims to analyze the effect of carbon risk on firm financial risk and examine the moderating role of Artificial Intelligence Innovation. The research focuses on carbon-intensive companies listed on the Indonesia Stock Exchange (IDX) using a quantitative research approach. Secondary data drawn from financial statements, annual reports, and sustainability reports over the period 2018-2024 (407 observations) . The data were analyzed using panel data regression and Moderation Regression Analysis (MRA). The research findings indicate that carbon risk has a positive and significant effect on firm financial risk driven by higher compliance costs, regulatory pressure, and reputational risks faced by companies with high carbon emissions. Additionally, AI innovations weakens this link by improving efficiency, risk analysis, and decision-making. The implications of this study indicate that firms should make greater use of Artificial Intelligence in their risk management strategies to strengthen financial resilience and promote sustainability. The novelty of this study lies in its analysis of the moderating effect of Artificial Intelligence on the relationship between carbon risk and firm financial risk, particularly in developing countries such as Indonesia.

The Association Between the Frequency of Chronic Disease Management Program (Prolanis) Visits and Blood Pressure Control Among Older Adults with Hypertension at Karangmoncol Public Health Center in 2026

Afriliana Nadia Zahrani — 2026-10-23

Hypertension is a non-communicable disease commonly affecting older adults and may increase the risk of complications including stroke, heart disease, and kidney failure, even blood pressure is not well controlled. One strategy to manage hypertension is through the Chronic Disease Management Program (Prolanis). However, the frequency of participant’s visits to Prolanis varies, which may influence blood pressure control. This study aimed to determine the relationship between the frequency of visits to the Chronic Disease Management Program (Prolanis) and blood pressure control among elderly patients with hypertension at Puskesmas Karangmoncol in 2026. This study used an analytic quantitative design with a cross-sectional approach involving of 43 respondents selected using the total sampling technique. Data were analyzed using univariate and bivariate analyses with Fisher’s Exact Test. Results: A total of 41 respondents (95,35%) regularly attended Prolanis, while 2 respondents (4,64%) did not. controlled blood pressure was found in 14 respondents (32,56%) whereas 29 respondents (67,44%) had uncontrolled blood pressure. The Fisher’s Exact Test showed a p-value of 1,000 (p > 0.05), indicating no significant relationship between Prolanis visits and blood pressure control. Prolanis visit frequency was not significantly associated with blood pressure control among elderly patients with hypertension.

Analysis of the Difficulty Level and Discriminating Power of Arabic Language Test Items at MTS Salafiyah Merakurak Tuban

Siti Nur Salma Salsabela — 2026-10-24

The quality of test items determines how accurately an assessment represents students' ability, yet item analysis of Arabic language tests in madrasahs remains uncommon, although teachers need its results to improve their tests. This study aimed to describe the item difficulty and discrimination index of 50 items from a ninth-grade end-of-semester Arabic language examination at MTs Salafiyah Merakurak Tuban. A descriptive quantitative approach was applied to the dichotomously scored responses of 20 students. Item difficulty was calculated as the proportion of students answering correctly, and the discrimination index as the difference between the mean scores of the upper and lower groups. The results showed that 23 items (46%) were easy, 20 items (40%) moderate, and 7 items (14%) difficult. The mean discrimination index was 0.104; 6 items (12%) had negative values, 33 items (66%) were poor, and only 11 items (22%) were good or very good. Although the difficulty distribution was fairly varied, the items' power to distinguish between students remained weak, so most items need to be reviewed, revised, or replaced before being stored in an item bank.

Analysis of Structural Errors and Linguistic Rules in Observation Report Texts among Grade X Students at MAN 1 Sijunjung

Habib Luqfi — 2026-10-25

This study aims to describe and analyze structural and linguistic rule errors in Observation Report Texts (LHO) written by tenth-grade students at MAN 1 Sijunjung. This study employed a descriptive qualitative approach. Data were collected through documentation techniques in the form of 25 student-written LHO texts, which were then analyzed using linguistic error analysis techniques, including identification, classification, and evaluation. The results showed that the majority of students had not been able to compose complete and standardized LHO texts. In terms of structure, 64% of the texts were classified as incomplete, with the most dominant error being the absence of the benefits description section. In terms of linguistic rules, 80% of the texts were categorized as inadequate or inaccurate. The most prominent patterns of linguistic errors included spelling and typographical errors, the use of spoken language and interference from the local Minangkabau language, the dominance of subjective opinions that violated the principle of textual objectivity, and unclear sentence structures. These findings indicate that students still experience difficulties in distinguishing the characteristics of LHO texts from narrative or opinion texts and have not optimally applied the rules of the Enhanced Indonesian Spelling System (EYD). This study recommends strengthening writing instruction with a focus on the principles of objectivity, standardized language, and the completeness of the logical structure of LHO texts

Determinants of Neurological Outcome at Discharge and Length of Hospital Stay among Acute Ischemic Stroke Patients at Dr. H. Abdul Moeloek Regional General Hospital, Lampung Province, Indonesia

Luther Theng — 2026-10-23

Neurological status at discharge and length of hospital stay link the clinical quality of stroke care with its efficiency, yet evidence on the patient factors associated with these outcomes in Indonesian provincial referral hospitals remains limited. This study aimed to analyse the demographic and clinical factors associated with the National Institutes of Health Stroke Scale (NIHSS) score at discharge and the length of stay of patients with acute ischemic stroke. This retrospective cohort study used the medical records of all patients with acute ischemic stroke admitted to Dr. H. Abdul Moeloek Regional General Hospital, Lampung Province, between January 2022 and December 2025, selected by total sampling. Independent variables were age, sex, admission NIHSS score, and history of hypertension, diabetes mellitus, and atrial fibrillation. The outcomes were discharge NIHSS score (>5 vs 0–5) and length of stay (>5 vs 1–5 days), analysed using chi-square tests and risk ratios (RR) with 95% confidence intervals (CI). Of 989 patients, 355 (35.9%) were discharged with an NIHSS score >5 and 464 (46.9%) stayed longer than 5 days. A discharge NIHSS score >5 was associated with admission NIHSS >5 (RR 6.57; 95% CI 4.54–9.51), age ≥65 years (RR 1.64; 95% CI 1.16–2.31), atrial fibrillation (RR 1.60; 95% CI 1.30–1.98), and hypertension (RR 1.23; 95% CI 1.01–1.49). A length of stay >5 days was associated with admission NIHSS >5 (RR 1.99; 95% CI 1.67–2.38), age ≥65 years (RR 1.49; 95% CI 1.12–1.97), diabetes mellitus (RR 1.30; 95% CI 1.14–1.48), atrial fibrillation (RR 1.27; 95% CI 1.05–1.54), and hypertension (RR 1.18; 95% CI 1.01–1.37). Sex was not associated with either outcome. Initial stroke severity showed the strongest association with both outcomes, followed by older age, whereas diabetes mellitus was associated with prolonged stay but not with neurological outcome. Risk stratification based on admission NIHSS score and age may support discharge planning and bed management.

The Effect of Tax Sanctions, Tax Service Quality, and Tax Socialization on Motor Vehicle Taxpayer Compliance in Ternate City

Syabrina Fabanyo — 2026-10-28

Taxes represented a crucial source of regional revenue for supporting development and government administration. Therefore, taxpayer compliance in fulfilling the obligation to pay the motor vehicle tax required significant attention. This study aimed to determine the effect of tax sanctions, tax service quality, and tax socialization on taxpayer compliance in paying motor vehicle tax in Ternate City. A quantitative method was employed, where primary data were collected through questionnaires distributed to motor vehicle taxpayers in the region. The sample consisted of one hundred taxpayers selected using a purposive sampling technique. The data were analyzed using multiple linear regression analysis. The results showed that tax sanctions and tax service quality had a positive and significant effect on motor vehicle taxpayer compliance, while tax socialization had no significant effect. These findings concluded that strict sanction enforcement and continuous service improvements were essential to optimize regional tax revenues effectively.

An Analysis of Spelling Errors in Argumentative Texts Written by Ninth-Grade Students at SMP Negeri 2 Pariaman

Putri Melinda Hasibuan — 2026-10-28

The main problem underlying this research is the students' low spelling accuracy in writing essays, whereas good argumentative writing requires the application of standard language rules. Therefore, this study aims to describe and analyze spelling errors, specifically in capitalization and punctuation, found in the argumentative texts written by ninth-grade students of SMP Negeri 2 Pariaman. This study employed a qualitative approach with a descriptive method. The data sources were argumentative text documents written by the students. Data were collected through a documentation study, while data validation was conducted using source triangulation. The data analysis techniques included data reduction, data display, and conclusion drawing. The results showed that various significant language errors are still present. Capitalization errors were generally found at the beginning of sentences, in geographical names, and the first letters of people's names. Meanwhile, punctuation errors were dominated by the inaccurate placement of commas (,) in enumerations and clause separators, as well as the omission of periods (.) at the end of sentences. In conclusion, students' understanding and application of the Indonesian Spelling System (EYD) guidelines still need to be improved.

The Implementation of the Flipped Classroom model in fostering student autonomy in the study of the Quran and Hadith at MTsN 2 Aceh Tamiang

Rina Novita Thambusay — 2026-10-31

This study aims to analyze the effectiveness of the Flipped Classroom strategy on students’ learning outcomes and learning independence in Al-Qur’an Hadith instruction for ninth-grade students at MTsN 2 Aceh Tamiang. This study employed a quantitative approach using a quasi-experimental method with a Nonequivalent Control Group Design. The sample consisted of 64 students, including 32 students in the experimental group and 32 students in the control group. The experimental group received instruction using the Flipped Classroom strategy, while the control group received conventional instruction. Data were collected through a learning achievement test and a learning independence instrument and analyzed using descriptive statistics, Paired Sample t-Test, Independent Samples t-Test, and Normalized Gain. The results showed that the mean learning achievement score of the experimental group increased from 65.47 in the pretest to 84.53 in the posttest, while the control group increased from 66.25 to 74.38. The Paired Sample t-Test indicated a statistically significant difference in the experimental group (t = 15.824; p < 0.001), while the comparison between the experimental and control groups also revealed a significant difference (t = 5.342; p < 0.001). The experimental group obtained an N-Gain score of 0.55, categorized as moderate, compared with 0.24 in the control group, categorized as low. Regarding learning independence, the experimental group increased from 58.34 to 78.91, with the Paired Sample t-Test showing a significant difference (t = 18.924; p < 0.001). The comparison between groups also revealed a significant difference (t = 7.865; p < 0.001). These findings demonstrate that the Flipped Classroom strategy is effective in improving both students’ learning outcomes and learning independence in Al-Qur’an Hadith instruction.

Posthumanist Epistemology and Algorithmic Decolonization: Reconstructing Svayam Prakāśa Consciousness in Artificial Intelligence (AI) Ethics

Hendri Syafriadi — 2026-10-31

The development of artificial intelligence (AI) raises fundamental philosophical questions concerning the relationship between algorithms, knowledge, consciousness, and human moral responsibility. This study aims to reconstruct the epistemological foundations of AI ethics through a dialogue among the philosophy of technology, decolonial AI, the philosophy of consciousness, and the concept of svayam prakāśa in Advaita Vedānta. The study employs a philosophical inquiry approach through critical conceptual analysis, philosophical hermeneutics, and theoretical reconstruction. The findings indicate that the computational paradigm can explain the functional aspects of intelligence but remains insufficient to account for the subjective experience of consciousness. Furthermore, algorithms are not neutral, as they shape epistemic structures embedded with particular assumptions about values and power. This study proposes a Self-Luminous AI Ethics Framework that places reflective awareness, epistemic humility, epistemic pluralism, ethical human–technology relations, and respect for human dignity at the foundation of responsible AI development.

Banking Strategies for Maintaining Customer Security and Trust in Digital Services: A Literature Review

Drajat Sugiarto — 2026-10-31

The rapid digitalization of banking services has expanded customers' access to financial transactions, but at the same time, it has exposed banks and customers to increasing cyber threats, fraud, and misuse of personal data, which directly challenge the foundation of customer trust. This study aims to synthesize banking strategies for maintaining customer security and trust in digital services and to formulate an integrated conceptual model that explains how security strategies are transformed into sustainable customer trust. Using an integrative literature review approach, this study examines peer-reviewed journal articles, policy reports from international institutions, and Indonesian regulatory instruments addressing digital banking security, cyber risks, fraud prevention, data protection, and customer trust. The synthesis results show that perceived security consistently functions as a primary antecedent of customer trust and the continued use of digital banking services. The reviewed evidence also indicates that multilayered technological security measures, including multifactor and biometric authentication as well as machine learning-based fraud detection, constitute the operational core of security strategies. Regulatory compliance and data governance, particularly cyber resilience requirements and personal data protection principles, provide institutional assurance that strengthens customer confidence beyond technological features. The findings also indicate that customer education and transparent crisis responses are essential because social engineering exploits human vulnerabilities, while security incidents can rapidly erode trust if banks respond inadequately. Based on these findings, this study proposes an integrated security–trust strategy model consisting of technological, institutional, and human-relational layers that collectively shape perceived security, trust, and continued use. This model contributes to the digital banking literature by consolidating fragmented findings into a coherent framework for subsequent empirical validation, while also offering practical guidance for bank managers, regulators, and policymakers in building a resilient and trustworthy digital banking ecosystem.

Evaluation of Macroscopic Dermal Responses to Repeated Topical Application of 2% and 5% Niacinamide in a Rat Model (Mus musculus)

Masfah Raudlotus Shofiyyah — 2026-10-31

Niacinamide is widely incorporated into topical dermatological and cosmetic formulations because it improves epidermal barrier function and skin pigmentation. However, evidence on its subacute dermal safety after repeated topical exposure at different concentrations remains limited. This study aimed to evaluate macroscopic subacute dermal responses following repeated topical application of 2% and 5% niacinamide in mice (Mus musculus). A true experimental study with a completely randomized design used 18 healthy male mice assigned to three groups: control, 2% niacinamide, and 5% niacinamide (n=6/group). Formulations were applied once daily for 14 consecutive days. Macroscopic observations were performed daily following OECD Test Guideline No. 404, covering erythema, edema, desquamation, skin lesions, ulceration, necrosis, and recovery, and were summarized descriptively. No visible dermal alterations occurred in the control and 2% niacinamide groups. The 5% niacinamide group developed mild erythema, edema, superficial desquamation, and transient skin lesions between Days 2 and 10, followed by progressive recovery with nearly complete resolution by Day 14. No ulceration or necrosis was detected in any group. These findings indicate that repeated topical application of 2% niacinamide is well tolerated, whereas 5% niacinamide induces only mild, reversible dermal irritation, supporting a favorable subacute dermal safety profile for repeated topical use.

The Influence of Digital Marketing, Service Quality, and Price Perception on Customer Loyalty through Customer Satisfaction among Hotel Service Users in Bandung

Mona Karina — 2026-10-31

This study examines the effects of digital marketing, service quality, and price perception on customer loyalty through customer satisfaction at Hotel Preanger Bandung, Indonesia. It aims to assess both direct relationships among the constructs and the mediating role of customer satisfaction. The research is designed as a quantitative, explanatory survey using purposive sampling and a five-point Likert-scale questionnaire administered to customers who had stayed at the hotel within the previous twelve months. The model comprises digital marketing, service quality, and price perception as independent variables, customer satisfaction as a mediator, and customer loyalty as the dependent variable. Structural equation modeling using partial least squares (SEM-PLS) with SmartPLS is specified to evaluate the measurement model, structural relationships, and indirect effects. The results reported here use data representing 120 respondents. Digital marketing, service quality, and price perception have positive, statistically significant relationships with customer satisfaction. Service quality and customer satisfaction also show positive, significant direct relationships with customer loyalty, whereas the direct effects of digital marketing and price perception on loyalty are not significant. Bootstrapping results indicate significant indirect effects of all three independent variables on loyalty through customer satisfaction. The findings suggest that satisfaction may help translate digital communication, service experiences, and perceived value into customer loyalty, this study provides a framework for examining hotel marketing and guest relationships.

Effectiveness of Learning Media: Navigation Website Based on Learning By Doing to Improve Economics Understanding of 12th Grade Students

Nur Halizah — 2026-11-01

This study aims to analyze the improvement of students' economic understanding through the use of a navigational website teaching medium based on Learning by Doing among Grade XII students at SMAS Tut Wuri Handayani Makassar. This study employed a quantitative approach using a pre-experimental method with a one-group pretest-posttest design. The research subjects consisted of six Grade XII students who participated in Economics learning using the navigational website teaching medium based on Learning by Doing. Data were collected using an economic understanding test administered before (pretest) and after (posttest) the learning process. The data were analyzed using N-Gain to determine the level of improvement in students' economic understanding. The results showed that the students' average pretest score was 51.67, while the average posttest score increased to 80.00, with an average increase of 28.33 points. The N-Gain analysis resulted in an average score of 0.62, which was categorized as moderate. Thus, the use of a navigational website teaching medium based on Learning by Doing showed an improvement in students' economic understanding after participating in the learning process.

The Duty to Give Reasons for the Length of Substitute Imprisonment for Replacement Money: An Analysis of Decisions No. 36/Pid.Sus-TPK/2022/PN Plk, No. 2/PID.SUS-TPK/2023/PT PLK, and No. 3802 K/Pid.Sus/2023

Gaudensia Erika Deru Erap — 2026-11-01

Substitute imprisonment for payment of replacement money in corruption cases is subject to a maximum limit, but no indicators guide the selection of its duration. This normative legal study uses statutory and case approaches to describe the rules governing judges’ duty to give reasons, assess the reasoning of the District Court and High Court in the Bumi Jaya village-budget case, and explain the scope of the Supreme Court’s review on cassation. The analysis is qualitative and deductive, based on three indicators: whether reasons are given, whether a legal basis is identified, and whether the decision is accurate and correct. The duty to give reasons derives from Article 50(1) and Article 53(2) of Law No. 48 of 2009. The District Court imposed one year of substitute imprisonment without specific reasons; the High Court reduced it to eight months on the basis of a sense of justice without specifying a measure; and the Supreme Court dismissed the cassation appeal without discussing the duration. The absence of guidelines does not eliminate the duty to give reasons.

Implementation of HTTP Protocol in Internet of Things (IoT) Based Attendance System using RFID and Raspberry Pi

Gusmi Permatasari — 2026-11-01

The development of the Internet of Things (IoT) can be leveraged to improve the efficiency of employee attendance recording. This research aims to implement the HTTP protocol in an IoT-based employee attendance system using RFID and a Raspberry Pi. The system integrates a Raspberry Pi, RFID, a PIR sensor, an ultrasonic sensor, an LCD, a server, a database, and a Flutter-based attendance application. The PIR sensor is used to detect the presence of a user, while the ultrasonic sensor acts as a proximity threshold for the RFID reading process. If the user is within a distance of ≤10 cm, the RFID reading process can take place; conversely, at a distance of >10 cm, the RFID reader remains inactive, and the LCD displays no information. RFID is used to scan employee ID cards; the data is then processed by the Raspberry Pi and transmitted to a server via the HTTP protocol. Testing results demonstrate that the system is capable of reading registered RFID tags, detecting user presence, and managing attendance data. The application can display employee information and attendance statuses—such as present, absent, on leave, late, or on sick leave. Data for both clock-in and clock-out times can be stored and viewed within the application. Overall, the system provides an integrated approach to attendance recording, spanning from the initial RFID scan to final data storage.

The Effect of Tax Justice, Tax Sanctions, And Tax Rates on MSME Taxpayers' Perceptions of Tax Evasion Behavior in Pineleng District Minahasa Regency

Nanda Ayudhia Mashanafi — 2026-11-01

While state budgets heavily rely on tax collections, sub-optimal tax compliance across the MSME sector remains an enduring issue, potentially paving the way for tax evasion behaviors. This is important to study because Pineleng District has the highest number of MSMEs in Minahasa Regency with significant tax revenue potential. This study is conducted to identify the extent to which tax justice, tax sanctions, and tax rates on MSME taxpayers' perceptions of tax evasion behavior in Pineleng District, Minahasa Regency. A quantitative causal research design is applied in this study. Data collection involved 98 registered MSME taxpayers possessing NPWPs, gathered through a purposive sampling method. Analytical procedures were executed via multiple linear regression using IBM SPSS software version 27. The empirical findings demonstrate that tax justice and tax sanctions have a positive and significant effect on MSME taxpayers perceptions of tax evasion behavior, while tax rates have no significant effect on MSME taxpayers perceptions of tax evasion behavior.

Influence Literacy Finance, Digital Literacy, and Usage Application Mobile Banking to Management Finance Student with Self-Efficacy as Variables Moderation

Defita Umaternate — 2026-11-01

Management good finances among student play a role important in form welfare finance them in the future. Research this aim for analyze influence literacy finance, digital literacy, and use mobile banking to management finance students, as well as test role self-efficacy in moderate connection said. Research This use approach quantitative. Population study is all over student Faculty of Economics and Business, Khairun University, Ternate, intake 2022–2025. Sample study taken use technique non-probability sampling with method purposive sampling, whereas amount sample determined through formula Slovin, until Finally obtained sample as many as 97 students. Data collected through questionnaire via Google Form. Data analysis in study This use Structural Equation Modeling-Partial Least Squares (SEM-PLS), with testing the hypothesis use technique bootstrapping SmartPLS. Research results show that literacy finance and digital literacy are not influential to management finance, whereas use mobile banking influential in a way positive and significant. In addition that is, self-efficacy capable moderate influence literacy financial (weakening) and use mobile banking (strengthening) against management finance, will but no capable moderate influence digital literacy towards management finance. Research This conclude that use mobile banking among student more give real impact to management finance them, and their influence will the more strong if accompanied by with high self - efficacy. Implications from study This show that, besides from use application mobile banking, formation High self-efficacy is also very important for student in manage finance personal in a way effective in the digital age.

Digital Literacy, Tax Knowledge, and Compliance in Annual Tax Return Reporting: Evidence from Civil Servants in North Minahasa Regency, Indonesia

Syalwa Nabilla Eka Putri — 2026-11-01

The transformation of tax administration the adoption of digital technologies through DGT Online and Coretax requires taxpayers to have digital literacy and adequate tax knowledge. The purpose of this study is to analyze the influence of digital literacy and tax knowledge with respect to individual taxpayers’ tax compliance in reporting Annual Tax Returns to Civil Servants (PNS) in North Minahasa Regency. The present study uses a quantitative methodology employing an explanatory research design and draws upon the Technology Acceptance Model (TAM) and Compliance Theory. The research population amounted to 4,205 civil servants using a sample consisting of 98 respondens. The sample size was established using the Slovin formula, with participants selected based on purposive sampling criteria. Data collection was conducted through questionnaires, followed by analysis using multiple linear regression. The results of the study show that digital literacy. Digital tax services exert a positive and significant influence on individual taxpayer compliance taxpayer compliance (b = 0,411; t_calculation = 4.925 > t_table = 1.985; p < 0.001), as well as tax knowledge (b = 0.554; t_calculation = 6.560 > t_table = 1.985; p < 0.001). Simultaneously, digital literacy as well as taxpayers’ knowledge of taxation had a a significant influence on taxpayers’ compliance behavior (F calculation = 49.305 > F_tab = 3.092; p < 0.001). The two variables jointly explained the 50.9% variation in taxpayer compliance, with tax knowledge having a relatively stronger influence. Thus, increasing digital literacy and tax knowledge can support increasing compliance of civil servants in reporting the Annual Personal Tax Return

The Influence of Parents' Economic Status on Students' Academic Achievement in Arts and Culture Subjects in Grade IV

Tyara Arsita Wati — 2026-11-01

This study aims to determine whether the socioeconomic status of parents influences students' academic achievement. Parents' socioeconomic status serves as the independent variable (X), while students' academic achievement in the subject of Arts and Culture serves as the dependent variable (Y). The study involved 61 respondents, and the data were analyzed using descriptive statistics, a normality test, a linearity test, and a simple linear regression analysis with the aid of SPSS. The analysis results yielded a regression significance value of less than 0.001, which is below the 0.05 threshold. This indicates that parents' socioeconomic status has a statistically significant influence on students' academic achievement. A regression coefficient of 3.540 points to a positive relationship, meaning that higher levels of parental socioeconomic status are associated with higher academic achievement scores according to the regression model. Furthermore, the coefficient of determination (R-squared) of 0.520 indicates that the model accounts for 52% of the variation in students' academic achievement, while the remaining 48% is attributed to other factors not included in the research model. Thus, parents' socioeconomic status is one of the factors associated with students' academic achievement in Arts and Culture for fourth-grade students, although such achievement may also be influenced by factors beyond the scope of this study.

Phytochemical Constituents and Anticancer Potential of Spatholobus littoralis Hassk. Against Breast Cancer: A Narrative Review

Muhammad Edo Tanayah — 2026-11-01

Breast cancer remains one of the leading causes of cancer-related mortality among women worldwide. Despite advances in conventional therapies, treatment resistance and adverse effects continue to limit clinical outcomes, highlighting the need for novel plant-derived therapeutic agents. Spatholobus littoralis Hassk. (Bajakah) has attracted increasing attention because of its diverse phytochemical constituents and potential anticancer properties. This study aimed to analyze the phytochemical constituents, biological activities, and molecular mechanisms underlying the anticancer potential of Spatholobus littoralis in breast cancer using a narrative review approach. Literature searches were conducted through PubMed, Scopus, ScienceDirect, and Google Scholar using relevant keywords related to Spatholobus littoralis, breast cancer, anticancer activity, cytotoxicity, phytochemicals, and molecular mechanisms. Articles published between 2020 and 2025 that met the inclusion criteria were reviewed. A total of 15 studies were included in the final analysis. The findings indicate that S. littoralis contains bioactive compounds, particularly flavonoids and phenolic compounds, which exhibit antioxidant, cytotoxic, and potential anticancer activities through the modulation of apoptosis, oxidative stress, and cancer-related signaling pathways. Although current evidence supports its potential as a plant-derived therapeutic candidate for breast cancer, further in vivo studies and clinical investigations are required to confirm its efficacy and safety.

Between Prompt and Adab: The Ethics of Artificial Intelligence Use by Students from the Perspective of Islamic Education Axiology

Adam Malik — 2026-11-01

Generative artificial intelligence (AI) has become part of students’ everyday academic life, yet its ethical dimensions have rarely been examined within the value framework of Islamic education. This study describes AI usage patterns, ethical perceptions and practices, and interprets them through the axiology of Islamic education (ethics, aesthetics, and utility) among Islamic Religious Education (PAI) students at UIN Raden Intan Lampung. Using a descriptive qualitative approach, data were gathered through semi-structured interviews with four students (main informants) and two lecturers (supporting informants), complemented by policy document review, and analyzed with the Miles, Huberman, and Saldaña model with source and technique triangulation. The findings show that (1) ChatGPT and Gemini serve as multifunctional academic assistants, mostly at the pre-writing stage, driven by social environment and efficiency; (2) students’ ethical awareness is high but practice is inconsistent, with low disclosure of AI use, verification relying largely on search engines, and no formal regulation at program or campus level; and (3) axiologically, honesty and trustworthiness (akhlaq) frame ethics, a knowledge–lecturer–AI hierarchy expresses adab, and AI’s utility is conditional (conditional maslahah) because it threatens critical thinking. The study concludes that a gap exists between axiological awareness and academic practice, widened by the absence of formal regulation, and recommends adab-based AI governance.

The Effect of Perceived Tax Audit Risk and Perceived Tax Sanctions on Individual Taxpayer Compliance in Manado City

Sharon Athalia Roring — 2026-11-01

This study aimed to examine the effect of perceived tax audit risk and perceived tax sanctions on the compliance of individual taxpayers who operate micro, small, and medium enterprises in Manado City, Indonesia. A quantitative explanatory survey was conducted with 100 respondents, determined using the Slovin formula and purposive sampling from a population of 20,499 enterprises across 11 sub-districts. Data were collected using a five-point Likert-scale questionnaire and analyzed using multiple linear regression in IBM SPSS Statistics 29. The results showed that perceived tax audit risk had a positive and significant effect on compliance (t = 2.060; p = 0.042). Perceived tax sanctions also had a positive and significant effect and were the more dominant predictor (t = 4.247; p < 0.001). Both variables simultaneously had a significant effect on compliance (F = 40.803; p < 0.001) and explained 45.7% of its variance. These findings indicated that the stronger the taxpayers' perceptions of audit risk and sanctions, the higher their compliance, which supported Deterrence Theory and the Theory of Planned Behavior. Strengthening the socialization of audit risk and the consistent enforcement of sanctions was recommended to improve tax compliance.