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Disparitas Putusan Hakim Dalam Menentukan Keabsahan Klausul Non-Kompetisi Pada Perjanjian Kerahasiaan (Studi Kasus Gugatan Wanprestasi Terhadap Eks Pekerja Pt Foom Lab Global), Winda Octaviani Fadilah, Togi M.P. Pangaribuan Jul 2026

Disparitas Putusan Hakim Dalam Menentukan Keabsahan Klausul Non-Kompetisi Pada Perjanjian Kerahasiaan (Studi Kasus Gugatan Wanprestasi Terhadap Eks Pekerja Pt Foom Lab Global), Winda Octaviani Fadilah, Togi M.P. Pangaribuan

Lex Patrimonium

This study analyzes the validity of Non-Competition Clauses in Non-Disclosure Agreements through judicial disparities in cases involving former PT Foom Lab Global employees. The normative framework is built upon Articles 1320, 1337, and 1338 of the Indonesian Civil Code, freedom of work laws, and trade secret protection. The study distinguishes standard confidentiality obligations from Non-Competition Clauses, which require strict validity testing due to their restrictive nature on workers' rights. First-instance findings reveal conflicting reasoning: Decision No. 168 voided the clause based on freedom of work, whereas Decisions No. 155 and No. 666 upheld it based on freedom of contract and …


Analisis Perbuatan Melawan Hukum Oleh Direksi Dalam Pengelolaan Keuangan Perseroan Berdasarkan Prinsip Business Judgment Rule (Studi Putusan No. 915 K/Pdt/2017)*, Reynaldi Aditama Rizki Jul 2026

Analisis Perbuatan Melawan Hukum Oleh Direksi Dalam Pengelolaan Keuangan Perseroan Berdasarkan Prinsip Business Judgment Rule (Studi Putusan No. 915 K/Pdt/2017)*, Reynaldi Aditama Rizki

Lex Patrimonium

The Board of Directors, as a corporate organ, holds full authority and responsibility for

the management and administration of the company’s business activities, including the

management of corporate finances; therefore, every policy decision taken may give rise

to legal consequences if it causes losses to the company or other parties. Corporate law

recognizes the Business Judgment Rule as a form of legal protection for Directors with

respect to business decisions made in good faith, with due care, and based on adequate

information; however, this principle is not absolute and cannot be invoked to justify

unlawful conduct. This research aims to …


Penguasaan Tanpa Dasar Hak Atas Bangunan Milik Orang Lain Sebagai Bentuk Perbuatan Melawan Hukum (Studi Putusan Mahkamah Agung Nomor 651 K/Pdt/2020), Helena Ginting, Abdul Salam Jul 2026

Penguasaan Tanpa Dasar Hak Atas Bangunan Milik Orang Lain Sebagai Bentuk Perbuatan Melawan Hukum (Studi Putusan Mahkamah Agung Nomor 651 K/Pdt/2020), Helena Ginting, Abdul Salam

Lex Patrimonium

Disputes over the possession of buildings often originate from preliminary sale and purchase agreements that fail to result in a lawful transfer of rights. Legal issues arise when a down payment sale agreement is declared null and void due to the buyer’s failure to fulfill payment obligations, while physical possession of the seller’s property is continuously maintained without a valid legal basis. This article aims to analyze the legal standing of down payment sale agreements in relation to the transfer of rights over land and buildings, the status of possession following the nullification of the agreement, and the legal qualification …


Perbuatan Melawan Hukum Dan Hilangnya Hak Kepemilikan Atas Tanah:Studi Putusan No.712/Pdt.G/2022/Pn.Tng, Muhammad Haikal Keitaro Akuan Jul 2026

Perbuatan Melawan Hukum Dan Hilangnya Hak Kepemilikan Atas Tanah:Studi Putusan No.712/Pdt.G/2022/Pn.Tng, Muhammad Haikal Keitaro Akuan

Lex Patrimonium

This paper provides an explanation and analysis related to the concept of unlawful acts in civil law as found in Article 1365 of the Civil Code, and existing doctrines and jurisprudence, especially related to the application carried out by the judge in decision number 712/Pdt.G/2022/PN/Tng. This paper was compiled using a doctrinal research method. In the concept of unlawful acts in civil law which is based on Article 1365 of the Civil Code. In practice, especially in decision number 712/Pdt.G/2022/PN/Tng, it turns out that the judge applies the elements of the unlawful act implicitly. In unlawful acts there is also …


Institutional Design For Economic Development In Transmigration Areas Using The Sustainable Livelihoods Framework (Slf) — The Pentahelix Model To Accelerate Tourism: A Case Study Of Simeulue, Reza Nur Arsyi Jul 2026

Institutional Design For Economic Development In Transmigration Areas Using The Sustainable Livelihoods Framework (Slf) — The Pentahelix Model To Accelerate Tourism: A Case Study Of Simeulue, Reza Nur Arsyi

Jurnal Vokasi Indonesia

Simeulue's tourism sector possesses natural advantages (world-class beaches and waves), yet its added value has not been optimally converted at the regional level, particularly within the Selaut Transmigration Area (KT Selaut). This finding provides a blueprint for tourism economics based on the Sustainable Livelihoods Framework (SLF) and Pentahelix collaboration (ABCGM) to strengthen the end-to-end tourism value chain. Methods: desk review of statistical documents and policies, supplemented by planning synthesis (RIPPDA). Results: (1) Simeulue has 138 villages across 11 sub-districts, with strategic village institutional foundations but tourism capacity remains dispersed; (2) indications of the absence of star-rated accommodations and limited amenity …


Identification Of Prognostic Factors For Disease Recurrence-Free Survival (Drfs) In Breast Cancer Patients Using The Cox Proportional Hazards Model, Dwi Cahyaning Putri, Veny Prabaningrum, Samsul Arifin Jul 2026

Identification Of Prognostic Factors For Disease Recurrence-Free Survival (Drfs) In Breast Cancer Patients Using The Cox Proportional Hazards Model, Dwi Cahyaning Putri, Veny Prabaningrum, Samsul Arifin

Jurnal Biostatistik, Kependudukan, dan Informatika Kesehatan

Breast cancer remains one of the most common malignancies among women worldwide, with recurrence remaining a major clinical challenge. Despite various treatment efforts, the mortality rate from breast cancer remains high, particularly among patients with worse clinical and molecular conditions. This study aims to identify factors influencing the survival of breast cancer patients using the Cox proportional hazards model. The study analyzes clinical and molecular data of breast cancer patients to identify key risk factors affecting Disease Recurrence-Free Survival (DRFS). Analysis was conducted using Kaplan-Meier, the Log Rank test, and the Cox proportional hazards model. The results showed that nodal …


Strategic Leverage Points For Effective Watershed Governance: A Micmac Structural Analysis Approach, Ivan Taslim, Sambas Basuni, Moh. Yanuar Jarwadi Purwanto, I Putu Santikayasa Jul 2026

Strategic Leverage Points For Effective Watershed Governance: A Micmac Structural Analysis Approach, Ivan Taslim, Sambas Basuni, Moh. Yanuar Jarwadi Purwanto, I Putu Santikayasa

Journal of Environmental Science and Sustainable Development

Over the past two decades, watershed governance in Indonesia has been challenged by rapid land-use change, fragmented institutions, and limited integration of scientific evidence into policy. Previous studies have primarily evaluated watershed sustainability using hydrological or socio-economic indicators, whereas the structural relationships among governance, socio-economic, and biophysical factors remain insufficiently explored. To address this gap, this study applies the Matrix of Cross-Impact Multiplications Applied to Classification (MICMAC) method to examine direct and indirect relationships among watershed governance factors. A pentahelix stakeholder analysis involving government, academia, non-governmental organizations, media, and industry was conducted to evaluate 37 factors identified through a systematic …


Design And Implementation Of Cyber Risk Management In The Indonesian Aviation Sector Based On Nist Csf And Iso/Iec 27002:2022, Annisa Aulia Budianti Qurota'aini, Ira Rosianal Hikmah, Yulial Hikmah Jul 2026

Design And Implementation Of Cyber Risk Management In The Indonesian Aviation Sector Based On Nist Csf And Iso/Iec 27002:2022, Annisa Aulia Budianti Qurota'aini, Ira Rosianal Hikmah, Yulial Hikmah

Jurnal Vokasi Indonesia

As technology usage increases, cyberspace in Indonesia has developed significantly, including in Vital Information Infrastructure (VII) sectors such as aviation. However, this advancement introduces potential cyber threats that can disrupt operations. This research aims to design a systematic cyber risk management framework for a navigation authority within the Indonesian aviation sector using the National Institute of Standards and Technology Cybersecurity Framework (NIST CSF) as the primary standard. This research also utilizes national aviation regulations, Center for Internet Security Controls (CIS Controls) v8.0, and ISO/IEC 27002:2022 as supporting frameworks. The research employs a qualitative descriptive approach, gathering data through field observations, …


Impact Of Carbon Credits As Revenue Enhancers In Blended Adaptation Finance For Nature-Based Resilience Solutions Across Emerging Economies, U.L. Narasimha Rao Jul 2026

Impact Of Carbon Credits As Revenue Enhancers In Blended Adaptation Finance For Nature-Based Resilience Solutions Across Emerging Economies, U.L. Narasimha Rao

CSID Journal of Infrastructure Development

Emerging economies face an annual adaptation finance gap of $300–$500 billion. Nature-based resilience solutions (NbRS) such as mangroves and agroforestry remain critically underfunded despite their cost-effective climate benefits. Carbon credits have been examined mainly in mitigation contexts; their role as revenue enhancers in blended adaptation finance for NbRS is untested. This study had three objectives: quantifying revenue uplift from credits, evaluating how certification reduces investor risk, and forecasting scalability under different blend ratios. A qualitative comparative case study was applied to 12 NbRS projects across emerging economies. Eight cases were from India; the rest came from Kenya and Indonesia. Data …


Religiosity And Female Autonomy In Indonesia, Milda Irhamni Jul 2026

Religiosity And Female Autonomy In Indonesia, Milda Irhamni

Economics and Finance in Indonesia

This study estimates the effect of religiosity on married women’s autonomy within households in Indonesia using panel data from the 2007 and 2014 rounds of the Indonesia Family Life Survey (IFLS4 and IFLS5). Women’s autonomy is measured by the wife’s decision-making power relative to her husband across eighteen household decisions, complemented by indirect proxies such as asset ownership and contraceptive use. Applying household fixed-effect and IV estimation to control for endogeneity, the analysis finds little robust evidence that religiosity systematically reduces female autonomy, suggesting that any negative association is weak and sensitive to specification.


Mengukur Capaian Dan Identifikasi Konvergensi Pembangunan Infrastruktur Antarprovinsi Di Indonesia, Ressa Isnaini Arumnisaa', Aisyah Fitri Yuniasih Jul 2026

Mengukur Capaian Dan Identifikasi Konvergensi Pembangunan Infrastruktur Antarprovinsi Di Indonesia, Ressa Isnaini Arumnisaa', Aisyah Fitri Yuniasih

Jurnal Ekonomi dan Pembangunan Indonesia

Indonesia’s economic challenges are characterized by stagnant economic growth and regional development disparities. This study analyzes the achievement and convergence of infrastructure development across provinces in Indonesia during 2011–2021 through the construction of an Infrastructure Development Index (IPI). The study employs panel data from 33 provinces, using factor analysis to construct the IPI and the First Difference Generalized Method of Moments (FD-GMM) to examine convergence and its determinants. The results show that many provinces still have IDI scores below the national average. Furthermore, the FD-GMM model shows that σ-convergence and β-convergence occur in Indonesia. In addition, GRDP per capita, inflation, …


Evaluasi Dampak Digitalisasi Regional Terhadap Pembangunan Berkelanjutan Di Indonesia, Tomi Setiawan, Muhammad Farras Samith, Shifwah Murran Nashifa Jul 2026

Evaluasi Dampak Digitalisasi Regional Terhadap Pembangunan Berkelanjutan Di Indonesia, Tomi Setiawan, Muhammad Farras Samith, Shifwah Murran Nashifa

Jurnal Ekonomi dan Pembangunan Indonesia

Digitalization has become a key pillar in driving economic, social, and governance transformation in Indonesia. However, it is necessary to verify whether digitalization has supported sustainable development goals. This study evaluates the impact of digitalization on sustainability dimensions at the district/city level in Indonesia using the Propensity Score Matching (PSM). The results show that digitalization has a significant negative impact on environmental quality. Conversely, the impact on the economy and social welfare is not statistically significant, indicating that the benefits of digitalization are not evenly distributed and tend to be concentrated among groups that already have digital access and capabilities.


Estimasi Underground Economy Triwulanan Di Indonesia Pada Tahun 2010–2023, Ghina Anandhia, Hardius Usman Jul 2026

Estimasi Underground Economy Triwulanan Di Indonesia Pada Tahun 2010–2023, Ghina Anandhia, Hardius Usman

Jurnal Ekonomi dan Pembangunan Indonesia

Underground economics have a significant impact on economy. Underground economy leads to low potential state revenues from the tax sector. This study estimates the quarterly value of the underground economy in Indonesia from 2010 to 2023 using the Error Correction Model (ECM) method. The results show that the average value of the underground economy in Indonesia is IDR138,392.32 billion, equivalent to 5.36 percent of Gross Domestic Product (GDP) and 35.72 percent of tax revenue from 2010 to 2023. GDP and tax burden variables have a positive influence on currency demand.


Pengaruh Penggunaan Internet Terhadap Pendapatan Wirausaha Pemuda Di Indonesia, Nabella Primasetya, Putu Geniki Lavinia Natih Jul 2026

Pengaruh Penggunaan Internet Terhadap Pendapatan Wirausaha Pemuda Di Indonesia, Nabella Primasetya, Putu Geniki Lavinia Natih

Jurnal Ekonomi dan Pembangunan Indonesia

An important element in entrepreneurship is being alert to unexploited opportunities. In the context of entrepreneurial development, internet users in Indonesia continue to increase but the percentage of young people using the internet for business remains low. This study analyzes the effect of internet usage on the income of young entrepreneurs in Indonesia using the Ordinary Least Square (OLS) method and Propensity Score Matching (PSM). The results show that internet usage significantly increases the income of youth entrepreneurs. Internet usage for communication contributes positively to their income but usage for promotion, social media and marketplaces does not affect their income.


Gambaran Penyebab Klaim Bpjs Rawat Inap Berstatus Pending Di Rumah Sakit Ciremai Kota Cirebon Tahun 2025, Jazim Shebrina Kharisma Sendy, Lina Khasanah, Bambang Karmanto, Maula Ismail Mohammad Jun 2026

Gambaran Penyebab Klaim Bpjs Rawat Inap Berstatus Pending Di Rumah Sakit Ciremai Kota Cirebon Tahun 2025, Jazim Shebrina Kharisma Sendy, Lina Khasanah, Bambang Karmanto, Maula Ismail Mohammad

Jurnal Ekonomi Kesehatan Indonesia

Pending claims involving BPJS Kesehatan remain a challenge in the healthcare financing system in Indonesia. This condition hinders the receipt of JKN funds by healthcare facilities. In general, pending claims arise due to inconsistencies in files, disease and/or action codes, or the determination of medical measures. The same problem also occurred at Tk. III Hospital 03.06.01 Ciremai, Cirebon City, with the continued discovery of pending inpatient BPJS claims in 2025. Based on these conditions, this study aims to describe the causes of pending inpatient BPJS claims based on administrative, coding, and medical aspects. This study aims to describe the causes …


Pendekatan Time-Driven Activity-Based Costing Dan Theoretical Framework Of Acceptability Untuk Estimasi Anggaran Layanan Home-Based Palliative Care Di Yogyakarta, Tatik Hariyanti, Firdaus Hafidz, Arif Budiarto Jun 2026

Pendekatan Time-Driven Activity-Based Costing Dan Theoretical Framework Of Acceptability Untuk Estimasi Anggaran Layanan Home-Based Palliative Care Di Yogyakarta, Tatik Hariyanti, Firdaus Hafidz, Arif Budiarto

Jurnal Ekonomi Kesehatan Indonesia

Palliative care services delivered through a home care scheme in Indonesia are not yet included in the National Health Insurance (JKN) benefit package. Through a bridging guarantee scheme, since 2020 the Regional Government of the Special Region of Yogyakarta (DIY) has provided this service to the local population in accordance with applicable regulations. Therefore, a basis for budget allocation that considers the regional conditions of DIY is required. This study employed a mixed-methods approach with an explanatory sequential design, beginning with a quantitative study to estimate the prevalence of the population requiring palliative care services as well as the unit …


Analisis Pengelolaan Persediaan Obat Menggunakan Integrasi Abc–Fsn Dan Economic Order Quantity (Eoq) Di Rsud Haji Provinsi Jawa Timur, Rina Kartika Sari, Irwan Syahrir, Musa Gufron Jun 2026

Analisis Pengelolaan Persediaan Obat Menggunakan Integrasi Abc–Fsn Dan Economic Order Quantity (Eoq) Di Rsud Haji Provinsi Jawa Timur, Rina Kartika Sari, Irwan Syahrir, Musa Gufron

Jurnal Ekonomi Kesehatan Indonesia

This study aims to analyze the performance of pharmaceutical inventory at RSUD Haji, East Java Province using an integrated ABC–FSN and Economic Order Quantity (EOQ) approach. A quantitative descriptive method was employed using secondary data from 560 drug items during January–December 2025. ABC analysis was used to identify the concentration of investment value, while FSN analysis was applied to evaluate drug movement patterns. Furthermore, EOQ was utilized to determine the optimal order quantity to minimize total inventory costs. The results show that the majority of inventory value is concentrated in category A (70.08%) and is dominated by fast-moving items (89.15%). …


Analisis Biaya Standar Pelayanan Minimal (Spm) Kesehatan Menggunakan Aplikasi Siscobikes Di Tingkat Kabupaten/Kota Di Indonesia, Purwa K. Sucahya, Resi Natalia Turnip, Lemi Kurniawan, Bondan Wicaksono Adhi, Iwan Supriyadi, Ni’Matun Nurlaela Jun 2026

Analisis Biaya Standar Pelayanan Minimal (Spm) Kesehatan Menggunakan Aplikasi Siscobikes Di Tingkat Kabupaten/Kota Di Indonesia, Purwa K. Sucahya, Resi Natalia Turnip, Lemi Kurniawan, Bondan Wicaksono Adhi, Iwan Supriyadi, Ni’Matun Nurlaela

Jurnal Ekonomi Kesehatan Indonesia

This research investigates the capacity of the Siscobikes (Health Costing System) application to forecast the financial requirements for the execution of Minimum Service Standards (SPM) within Indonesia’s health sector at the district and city levels.. The study utilized cross-sectional data from 166 districts/cities to ascertain the projected health financing requirements and juxtaposed these estimates with the actual budgetary allocations. The results show that each district/city requires approximately IDR 16 billion annually for SPM. Districts require around IDR 17 billion annually, while cities require approximately IDR 13 billion. Substantial regional disparities are observed: Eastern Indonesia has the highest per capita needs …


Variabel Dan Model Prediktor Perdarahan Varises Esofagus Berulang Pada Pasien Sirosis Hati Di Rsupn Dr. Cipto Mangunkusumo, Ifani Media Sari, Juferdy Kurniawan, Kemal Fariz Kalista, Aulia Rizka, Eka Ginanjar, Sally Aman Nasution, Leonard Nainggolan Md. Internal Medicine, Tropic-Infection Spesialist, Sukamto Koesnoe Jun 2026

Variabel Dan Model Prediktor Perdarahan Varises Esofagus Berulang Pada Pasien Sirosis Hati Di Rsupn Dr. Cipto Mangunkusumo, Ifani Media Sari, Juferdy Kurniawan, Kemal Fariz Kalista, Aulia Rizka, Eka Ginanjar, Sally Aman Nasution, Leonard Nainggolan Md. Internal Medicine, Tropic-Infection Spesialist, Sukamto Koesnoe

Jurnal Penyakit Dalam Indonesia

Introduction. Liver cirrhosis is a chronic condition associated with severe complications, including esophageal variceal bleeding, which carries high morbidity and mortality rates. Approximately 60% of patients with cirrhosis experience recurrent bleeding within one year, with a mortality rate of 20–60% within six weeks after the initial bleeding episode. Therefore, identifying predictors of recurrent bleeding is essential for improving preventive strategies. This study aimed to identify predictors of recurrent esophageal variceal bleeding in patients with liver cirrhosis and to develop a predictive model.

Methods. This retrospective study included 220 patients with liver cirrhosis and a history of esophageal variceal …


Profil Biomarker Apolipoprotein B Dan Lipid Terhadap Skor Syntax Pada Pasien Sindrom Koroner Kronik, Muhammad Novran Chalik, Erwin Sukandi, Taufik Indrajaya, Ferry Usnizar, Syamsu Indra, Imran Saleh, Rukiah Chodilawati, Irfannuddin Irfannuddin Jun 2026

Profil Biomarker Apolipoprotein B Dan Lipid Terhadap Skor Syntax Pada Pasien Sindrom Koroner Kronik, Muhammad Novran Chalik, Erwin Sukandi, Taufik Indrajaya, Ferry Usnizar, Syamsu Indra, Imran Saleh, Rukiah Chodilawati, Irfannuddin Irfannuddin

Jurnal Penyakit Dalam Indonesia

Introduction. Apolipoproteins are structural components of plasma lipoproteins that are involved in lipoprotein metabolism and lipid transport, reflecting the number of circulating atherogenic particles. The degree of coronary artery stenosis can be assessed by calculating the Synergy between PCI with TAXUS/paclitaxel-eluting stent and Cardiac Surgery (SYNTAX) score, which is an angiographic scoring system used to evaluate the complexity of coronary artery lesions. This study aimed to investigate the profile of apolipoprotein B and lipids, as well as their correlation with the SYNTAX score in patients with chronic coronary syndrome.

Methods. An observational analytic study with a cross-sectional design …


Konstitusionalitas Kebijakan Penanaman Modal Asing Sebagai Penerapan Konsep Hak Menguasai Negara Menurut Uud Nri 1945, Rico Novianto, Satya Arinanto, Fatmawati Fatmawati Jun 2026

Konstitusionalitas Kebijakan Penanaman Modal Asing Sebagai Penerapan Konsep Hak Menguasai Negara Menurut Uud Nri 1945, Rico Novianto, Satya Arinanto, Fatmawati Fatmawati

Jurnal Konstitusi & Demokrasi

This article analyzes how the state position in foreign investment as an instrument for realizing public prosperity. Throughout the history of Indonesian governance, foreign capital has been a tool that can be used and has its own constitutional basis. However, if it is too large and the lack of adequate regulation of foreign investment to maintain the investment climate, it has become one of the causes of the economic and multidimensional crisis, especially around 1998 in Indonesia. In fact, the constitution has mandated an economic system based on the concept of state control, the principles of economic democracy, and the …


The Relationship Between Access To Basic Safe Drinking Water And Under-Five Mortality In Indonesia: An Ecological Study, Jasmin Jadevra Fezantino, Raquel Amanda Salmasari, Hanania Carrisa, Zahra Annisaa Hudaya Jun 2026

The Relationship Between Access To Basic Safe Drinking Water And Under-Five Mortality In Indonesia: An Ecological Study, Jasmin Jadevra Fezantino, Raquel Amanda Salmasari, Hanania Carrisa, Zahra Annisaa Hudaya

Jurnal Nasional Kesehatan Lingkungan Global

Infant mortality remains a worrying public health issue, particularly in areas with poor access to drinking water and sanitation. In 2020, Papua Province recorded an infant mortality rate of 49.04 per 1,000 live births and West Papua 47.23. These figures are far above the national average. This study aims to determine the relationship between access to safe drinking water and infant mortality rates in provinces in Indonesia. This study used an ecological design with secondary data from the 2023 Indonesian Health Survey and the 2023 Directorate of Public Health. The analysis was descriptive and followed by a Spearman correlation test. …


Does Sustainability Report Assurance Matter? Symbolic Versus Substantive Esg Greenwashing, Badingatus Solikhah Jun 2026

Does Sustainability Report Assurance Matter? Symbolic Versus Substantive Esg Greenwashing, Badingatus Solikhah

Jurnal Akuntansi dan Keuangan Indonesia

Background: Greenwashing reduces the credibility of ESG disclosure by creating a gap between reported information and actual performance. Taiwan offers a relevant context because ESG disclosure is partially mandatory, while sustainability assurance is voluntary. This study investigates how sustainability assurance and institutional pressure influence greenwashing and whether governance quality strengthens these relationships. Method: This study uses panel data of non-financial firms listed on the TWSE and OTC markets from 2017 to 2023. Greenwashing is measured using standardized ESG ratings and ESG controversies, and a peer-relative measure based on Bloomberg and TEJ database is added for robustness. Findings: The results show …


The Impact Of Psak 115 (Revenue Recognition) And Psak 116 (Leases) On Earnings Management, Kartika Setya Febriyanty, Wuryan Andayani Jun 2026

The Impact Of Psak 115 (Revenue Recognition) And Psak 116 (Leases) On Earnings Management, Kartika Setya Febriyanty, Wuryan Andayani

Jurnal Akuntansi dan Keuangan Indonesia

Background: Earnings management remains a persistent issue due to managerial discretion in accounting standards. To enhance transparency, Indonesia adopted PSAK 115 Revenue from Contracts with Customers and PSAK 116 Leases in 2020. However, empirical evidence regarding their impact on earnings management remains mixed. Method: This study uses secondary data from technology and telecommunications, real estate, and construction companies listed on the Indonesia Stock Exchange (2018–2021). The implementation of PSAK 115 and PSAK 116 is measured using dummy variables, while earnings management is proxied by discretionary accruals. Findings: The results show that PSAK 115 has a negative effect on earnings …


Faktor Yang Berhubungan Dengan Lama Rawat Inap Pasien Demam Berdarah Dengue Di Rumah Sakit Islam Nahdlatul Ulama Demak, Akhmad Safi’I, Solikhatur Rohmah, Muhammad Zulfikar Asumta, Abdul Aziz, Masruroh Hasyim, Zulfa Khusniyah, Mukhamad Rajin Jun 2026

Faktor Yang Berhubungan Dengan Lama Rawat Inap Pasien Demam Berdarah Dengue Di Rumah Sakit Islam Nahdlatul Ulama Demak, Akhmad Safi’I, Solikhatur Rohmah, Muhammad Zulfikar Asumta, Abdul Aziz, Masruroh Hasyim, Zulfa Khusniyah, Mukhamad Rajin

Jurnal ARSI : Administrasi Rumah Sakit Indonesia

Dengue Hemorrhagic Fever (DHF) is an acute infectious disease that often requires hospitalization with a variable length of stay (LOS). Several factors have been shown to influence LOS; however, findings from previous studies conducted in different hospitals remain inconsistent. This study aimed to analyze the association between age, gender, platelet count, hematocrit level, and leukocyte count with LOS among patients with DHF at Nahdlatul Ulama Islamic Hospital (RSI NU) Demak. This study employed a cross-sectional design using medical record data from 64 hospitalized patients with DHF admitted between January and May 2025, selected through purposive sampling. The sample eligibility criteria …


Transformasi Digital Rantai Pasok Halal: Model Kesiapan Ketertelusuran Digital (Digital Traceability Readiness) Pada Industri Busana Muslim Global, Khansa Khansa, Nailah Artanti Eka Putri, Corrina Hazimah Ismailia Jun 2026

Transformasi Digital Rantai Pasok Halal: Model Kesiapan Ketertelusuran Digital (Digital Traceability Readiness) Pada Industri Busana Muslim Global, Khansa Khansa, Nailah Artanti Eka Putri, Corrina Hazimah Ismailia

Jurnal Manajemen dan Usahawan Indonesia

The global modest fashion industry continues to grow rapidly as Muslim consumers demand objectively verifiable halal integrity assurance. The complexity of the fashion supply chain, which is long, fragmented, and involves risky auxiliary materials such as dyes, glues, and threads, opens up opportunities for contamination and halal-washing, making digital traceability a strategic prerequisite for sharia compliance. This study aims to synthesize a digital traceability readiness model based on evidence-based assurance. The method used is a Thematic Literature Review (TLR) with a thematic synthesis approach. This study formulates a Three-Level Readiness Taxonomy that maps the evolution of halal assurance from a …


Hybrid Working Untuk Ibu Bekerja: Perspektif Self Determination Theory, Paulina Sri Trifina Hariyati, Nayunda Andhika Sari Jun 2026

Hybrid Working Untuk Ibu Bekerja: Perspektif Self Determination Theory, Paulina Sri Trifina Hariyati, Nayunda Andhika Sari

Jurnal Manajemen dan Usahawan Indonesia

The phenomenon of hybrid working, which combines working from home and from the office, offers flexibility that has the potential to enhance work-life balance for employees. This is believed to be particularly significant for working mothers who carry high domestic responsibilities, providing them with the space to manage their time between work and family. Utilizing the Self-Determination Theory framework, this study aims to understand the meanings and strategies employed by working mothers navigating hybrid work. This research adopts a qualitative approach through interviews with 13 working mothers at a life insurance company in Jakarta. The findings indicate that for working …


Penolakan Penghapusan Kolom Agama Pada Kartu Tanda Penduduk: Krítík Terhadap Putusan Mahkamah Konstitusi Nomor 146/Puu-Xxii/2024, Krisna Bagas Purwopangestu, Nicholas Gerard Felix Simeone Jun 2026

Penolakan Penghapusan Kolom Agama Pada Kartu Tanda Penduduk: Krítík Terhadap Putusan Mahkamah Konstitusi Nomor 146/Puu-Xxii/2024, Krisna Bagas Purwopangestu, Nicholas Gerard Felix Simeone

Jurnal Konstitusi & Demokrasi

This article examines the Constítutíonal Court (MK) Decisíon No. 146/PUU–XXII/2024 which rejected the request to delete the religion column on the Identity Card (KTP). The Decision affirms that every Indonesian citizen must declare their religion or belief in God as expected by Pancasila and the constitutional mandate. The Constitutional Court stated that “not having a religion or belief in God cannot be considered as freedom of religion”. The Constitutional Court Decision has revived the dispute on the urgency of including religion identity on the KTP, especially about the relation between administrative requirements, the legal system of Indonesia, and protection of …


Reorientasi Kebijakan Pelindungan Anak Terhadap Adiksi Internet Dalam Perspektif Pemenuhan Hak Konstitusional Di Indonesia, I Kadek Agus Aditya Firmantara, Bagus Hermanto Jun 2026

Reorientasi Kebijakan Pelindungan Anak Terhadap Adiksi Internet Dalam Perspektif Pemenuhan Hak Konstitusional Di Indonesia, I Kadek Agus Aditya Firmantara, Bagus Hermanto

Jurnal Konstitusi & Demokrasi

This article examines the paradigm shift in child protection policy in the digital environment through Government Regulation Number 17 of 2025 concerning the Governance of Electronic System Providers for Child Protection (PP TUNAS) from the perspective of fulfilling children's constitutional rights in Indonesia. The study is motivated by the increasing use of the internet by children, which not only exposes them to risks such as harmful content, sexual exploitation, and misuse of personal data, but also creates the risk of internet addiction that may adversely affect children's health, education, and overall development. Despite these concerns, internet addiction has not been …


Women’S Participation In Middle Eastern Politics: Between Cultural Norms And Democratic Aspirations, Siham Abidi, Thomas Sheku Marah Jun 2026

Women’S Participation In Middle Eastern Politics: Between Cultural Norms And Democratic Aspirations, Siham Abidi, Thomas Sheku Marah

Journal Of Middle East and Islamic Studies

Women’s political participation in the Middle East remains shaped by the complex interaction of cultural norms, religious interpretations, and democratic reform processes. While existing scholarship has examined these factors extensively, limited attention has been devoted to explaining why women’s political participation varies across states with broadly similar socio-cultural and religious contexts. This study addresses this gap through a qualitative comparative analysis of Tunisia, Saudi Arabia, and Iran. Guided by Feminist Institutionalism and Political Opportunity Structure theory, the study draws on secondary data from peer-reviewed literature, legal documents, and policy reports. The findings demonstrate that women’s political participation is not determined …