Educational Studies and Research Journal
Educational Studies and Research Journal (ESRJ) is a reputable and scholarly peer-reviewed publication that aims to advance knowledge and understanding in the field of education. ESRJ provides a platform for researchers, educators, policymakers, and practitioners to disseminate their original research, theoretical insights, and innovative practices. The journal covers a wide range of topics within the field of multidisciplinary research. By fostering the exchange of diverse ideas and evidence-based research, ESRJ seeks to contribute to the improvement of educational practices and policies, ultimately enhancing the quality of education and fostering positive educational outcomes. Published 3 times a year: February, June, October
Implementasi Pembelajaran Berbasis Pabrik dan Kemitraan Industri sebagai Upaya Penguatan Kesiapan Kerja Lulusan SMKN 1 Kuala Kurun
Secara nasional, lulusan SMK menyumbang sekitar 22,3% dari total pengangguran di Indonesia pada tahun 2025 atau sekitar 1,64 juta orang dari 7,35 juta penganggur. Ini menunjukkan pembelajaran di SMK masih kurang sesuai dengan kebutuhan dunia kerja, sehingga diperlukan upaya peningkatan mutu. Model teaching factory merupakan salah satu solusi untuk menyiapkan peserta didik agar memiliki kompetensi sesuai kebutuhan dunia industri. Penelitian ini bertujuan menganalisis implementasi pembelajaran berbasis pabrik dan kemitraan industri sebagai upaya penguatan kesiapan kerja lulusan SMKN 1 Kuala Kurun. Metode yang digunakan adalah deskriptif kualitatif dengan pengumpulan data melalui observasi, wawancara dan studi dokumentasi. Hasil penelitian menunjukkan bahwa penerapan pembelajaran berbasis pabrik mampu mengintegrasikan kompetensi teknis, sikap kerja, dan budaya industri dalam proses belajar. Kolaborasi dengan dunia usaha dan dunia industri memberikan pengalaman nyata kepada siswa melalui praktik kerja, pemagangan, serta penyelarasan kurikulum. Implementasi ini berdampak pada meningkatnya kesiapan kerja, keterampilan praktis, dan kepercayaan diri lulusan.
Copyright (c) 2026 Nopritinoadi, Novianita Rulandari (Author) https://creativecommons.org/licenses/by-sa/4.0
Uncovering the Factors that Caused the Decline in the Civil Liberties Space on the Quality of Democracy in 2021
The Democracy Index, compiled by the Economist Intelligence Unit (EIU), has been measuring democratic conditions across 167 countries since 2006. In 2021, Indonesia received a composite score of 6.71, placing it at rank 52 in the 'flawed democracy' category. While the electoral process and pluralism indicator scored 9.17, civil liberties remained notably low at 6.18. This study aims to identify the factors contributing to the decline in civil liberties space and its impact on the quality of democracy in Indonesia in 2021. Employing a qualitative approach through literature study, participatory observation, and interviews with political elites, academics, and civil society representatives, this research analyzes civil liberties across four dimensions: freedom of assembly and association, freedom of opinion, freedom of belief, and freedom from discrimination. The findings reveal that the decline in civil liberties is driven by restrictive regulations such as the CSO Law and the ITE Law, excessive use of force against protesters, criminalization of public expression, persistent religious intolerance, and inadequate enforcement of anti-discrimination laws. The study concludes that strengthening civil liberties requires comprehensive legal reform, enhanced human rights education for law enforcement, and genuine government commitment to protecting fundamental freedoms as pillars of democratic governance.
Copyright (c) 2025 Said Ariyan, Elsa Agustin (Author) https://creativecommons.org/licenses/by-sa/4.0
Implementation of the Labuan Hospital Revitalization Policy as a Public Service Facility
The Regional Public Hospital (RSUD) plays a crucial role in providing essential healthcare services to the community. However, in several regions, its performance remains suboptimal, necessitating revitalization policies to enhance service effectiveness and equity. This study aims to analyze the implementation of the revitalization policy of RSUD Labuan conducted by the Banten Provincial Government as an effort to improve public service quality in the health sector. The research employs a qualitative descriptive approach using data collection techniques such as observation, interviews, and document study, with informants selected through purposive sampling. Data analysis was carried out using an interactive model consisting of data reduction, data display, and conclusion drawing. The results indicate that the implementation of the RSUD Labuan revitalization policy has not been fully optimal. The main obstacles are found in the aspects of communication, resources, disposition, and bureaucratic structure, as described by Edward III’s policy implementation theory. It is suggested that better inter-agency coordination, sufficient resource allocation, and institutional governance strengthening are needed to achieve sustainable revitalization outcomes.
Copyright (c) 2025 Siti Humaeroh, Neng Hani Permatasari (Author) https://creativecommons.org/licenses/by-sa/4.0
The Existence and Role of the General Election Supervisory Committee (Panwaslu) of Cigemblong District as the Organizer of the 2024 Simultaneous General Election
This study aims to analyze the existence and role of the Election Supervisory Committee (Panwaslu) of Cigemblong District in the implementation of the 2024 Simultaneous General Election. A descriptive qualitative method with a field research approach was employed. Data were collected through observation, interviews, and documentation involving nine informants, including election organizers, supporters, and community members. Purposive sampling was used to select knowledgeable respondents, while data analysis involved reduction, presentation, and conclusion drawing. The results show that Panwaslu of Cigemblong District holds a significant existence within the sub-district election administration structure. Its presence is recognized by the community due to its active role in supervising each election stage, responding to reported violations, and maintaining communication with local stakeholders. Nevertheless, Panwaslu still faces challenges related to limited human resources and logistical support, affecting the effectiveness of supervision. The study highlights the importance of strengthening institutional capacity and professional competence to enhance the integrity and accountability of election oversight in future elections.
Copyright (c) 2024 Siti Humaeroh, Ujang Ridwan (Author) https://creativecommons.org/licenses/by-sa/4.0
Performance Analysis of the Lebak Regency General Election Supervisory Agency (Bawaslu) Based on Law Number 7 of 2017 concerning General Elections in the 2024 Lebak Regency Regional Elections
The regional head election is a tangible form of local democracy and political decentralization in Indonesia. The Election Supervisory Body (Bawaslu) plays a crucial role in ensuring fair, transparent, and accountable elections. This study aims to analyze the performance of Bawaslu Lebak Regency during the 2024 regional election based on Law No. 7 of 2017. The research uses a descriptive qualitative method with data obtained through observation, interviews, and documentation. The findings indicate that Bawaslu’s supervisory function still faces several challenges, including limited human resources, budget constraints, and low public participation. Moreover, various alleged violations such as money politics, vote inflation, and state apparatus involvement were not optimally addressed. The study concludes that while Bawaslu Lebak has carried out its supervisory duties in accordance with legal provisions, its effectiveness needs improvement through institutional strengthening, capacity building, and collaboration with civil society and relevant agencies.
Copyright (c) 2024 Leni Indrawati, Cakra Widodo (Author) https://creativecommons.org/licenses/by-sa/4.0
The Effect of the Family Hope Program on Poverty Reduction in Sinarjaya Village, Pandeglang Regency in 2025
This study analyzes the impact of the Family Hope Program (PKH) on poverty reduction in Sinarjaya Village, Pandeglang Regency. PKH is a conditional cash transfer designed to assist very poor families by improving access to education, health, and social welfare. Using a mixed-method approach with an explanatory sequential design, the research combines quantitative and qualitative analyses. The study involved 325 PKH beneficiary families, with 120 respondents selected through stratified random sampling. Data were collected through surveys, in-depth interviews, observations, and document reviews, and analyzed using multiple regression and path analysis. The findings reveal that PKH significantly contributes to reducing both economic and multidimensional poverty levels. Improved access to education and health services mediates the positive effects of the program. However, its effectiveness is influenced by local institutional capacity, targeting accuracy, and the beneficiaries’ consumption patterns, which remain mostly consumptive. The study recommends strengthening community assistance, improving data accuracy, and integrating PKH with local economic empowerment initiatives to ensure sustainable poverty alleviation.
Copyright (c) 2024 Ali Nurdin, Tita Aurellya Nurrahma (Author) https://creativecommons.org/licenses/by-sa/4.0
Implementation of Pandeglang Regency Government Policy on the Crisis of Preservation of Slate Cultural Heritage Sites in Lebak Village, Munjul District
This study aims to analyze the implementation of the Pandeglang Regency Government’s policy in addressing the preservation crisis of the Batu Tulis Cultural Heritage Site located in Lebak Village, Munjul District. The Batu Tulis Inscription, a relic of the 6th-century Tarumanegara Kingdom, holds significant historical value for Banten’s cultural identity. Although officially designated as a National Cultural Heritage Site under the Decree of the Minister of Education and Culture No. 204/M/2016, its preservation faces numerous challenges, including limited funding, weak inter-agency coordination, low local government commitment, and minimal community participation. This research employs a qualitative descriptive method through interviews, observations, and documentation. The findings reveal that the implementation of preservation policies remains ineffective due to weak communication among institutions, insufficient human and financial resources, and the absence of local regulations specifically governing cultural heritage management. Community participation remains individual and unstructured. Strengthening institutional coordination, establishing local regulations, and enhancing public awareness are essential to ensure the sustainable preservation of the Batu Tulis Site as part of local cultural development.
Copyright (c) 2024 Moh Arif Mulyawan R, Faradilla Farchan (Author) https://creativecommons.org/licenses/by-sa/4.0
Analysis of Public Satisfaction with the Quality of Birth Certificate Making Services at The Public Service Mall (MPP) of Pandeglang Regency in 2025
This study aims to analyze public satisfaction with the quality of birth certificate issuance services at the Public Service Mall (MPP) of Pandeglang Regency in 2025. The increasing number of applications for new and renewed birth certificates, along with public complaints about slow service, serves as the main background of this research. Technical problems, such as system failures, often cause delays in administrative processes, affecting citizens’ perceptions of service quality. The study employs a quantitative method by distributing questionnaires to service recipients. The service quality assessment is based on nine indicators derived from the Indonesian Ministry of Administrative Reform Regulation (Permenpan RB) No. 14 of 2017 concerning Guidelines for Public Satisfaction Surveys. The findings reveal that the overall satisfaction score reached 80.37, categorizing the service quality as “Good.” However, the “Requirements” indicator received the lowest score (8.33) due to insufficient dissemination of information through physical notice boards, leading to public confusion regarding procedures. The research recommends that the service institution improve information delivery not only through social media but also via on-site information boards. Additionally, regular evaluation and system maintenance are needed to enhance digital service mechanisms and minimize technical disruptions that hinder public service performance.
Copyright (c) 2024 Ali Nurdin, Resti (Author) https://creativecommons.org/licenses/by-sa/4.0
Local Government Strategy in Overcoming Extreme Poverty in Pandeglang Regency (Study in Sindangresmi District)
This study aims to analyze the strategy of local governments in overcoming extreme poverty in Sindangresmi District, Pandeglang Regency, which is one of the areas with the highest extreme poverty rate in Banten Province. The focus of the research is directed at local governments' efforts to overcome the socio-economic problems of the extreme poor, including the identification of supporting factors, inhibitions, and the effectiveness of the implementation of the strategies implemented. The research method used is qualitative with a descriptive approach, through in-depth interviews with local government officials, sub-district officials, and program beneficiaries. The data was also strengthened by documentation studies and field observations. The results of the study show that local government strategies in combating extreme poverty are carried out through three main approaches, namely reducing the burden of expenditure on the poor, increasing income, and reducing pockets of poverty. Supporting factors for this strategy include policy support, collaboration between agencies, and active community participation. However, its implementation still faces obstacles such as budget limitations, low human resource capacity, and regional geographical challenges. This study recommends the need to strengthen cross-sector coordination, increase the capacity of the apparatus, and optimize the budget so that extreme poverty reduction programs can be more effective and sustainable.
Copyright (c) 2024 Ombi Romli, Khoirunisa (Author) https://creativecommons.org/licenses/by-sa/4.0
The Effectiveness of the PKH Social Assistance Program in Reducing Extreme Poverty in Kerta Village, Banjarsari District in 2025
This study aims to analyze the effectiveness of the Family Hope Program (PKH) in reducing extreme poverty in Kerta Village, Banjarsari District, in 2025. The research method used is a qualitative approach with data collection techniques through interviews, observations, and documentation of beneficiaries, program facilitators, and Social Service officers. The results of the study show that social assistance programs such as PKH and Direct Cash Assistance (BLT) have a significant positive impact on improving people's welfare, especially in meeting the basic needs of poor households. However, the effectiveness of the program is still hampered by planning problems, inaccurate beneficiary data, and limited coordination between agencies. Efforts to increase the effectiveness of the program can be carried out through the digitization of the data collection system to strengthen the accuracy of poverty data, increase the literacy of beneficiaries regarding the use of assistance, and strengthen cross-agency coordination so that interventions against extreme poverty are more targeted and sustainable. Overall, the implementation of PKH in Kerta Village has shown quite good results, but it still needs continuous evaluation and innovation so that it can become a strategic instrument in accelerating the elimination of extreme poverty in rural areas.
Copyright (c) 2024 Said Ariyan, Winda Agustina (Author) https://creativecommons.org/licenses/by-sa/4.0
Analysis of the Effect of Average School Length and School Length Expectancy on The Human Development Index in Lebak Regency, Banten Province, in 2011–2024
This study aims to analyze the influence of the average length of school and the expectation of length of school on the Human Development Index (HDI) in Lebak Regency, Banten Province, for the period 2011–2024. HDI is an important indicator in measuring the quality of human development which consists of three main dimensions: health, education, and economy. This study specifically focuses on the education dimension, with average length of school and expectation of length of school as independent variables. The research method uses a quantitative approach with secondary data obtained from the Central Statistics Agency of Lebak Regency, Banten Province, and Indonesia. Data analysis was carried out through descriptive statistics, classical assumption tests, and multiple linear regression. The results showed that partially the average length of school (RLS) had a significant effect on HDI with a significance value of 0.000 and t-count of 10.088. In contrast, the long-term expectation of school (HLS) had a partially insignificant effect with a significance value of 0.058 and a t-count of 2.112. However, simultaneously, these two variables had a significant effect on HDI with a significance value of 0.000 and an F-count of 211.902. The value of the determination coefficient (R²) of 0.975 shows that the education dimension contributes 97.5% to the increase in HDI in Lebak Regency. These findings confirm that education has a strategic role in sustainable human development.
Copyright (c) 2024 Siti Humaeroh, Elsa Agustin (Author) https://creativecommons.org/licenses/by-sa/4.0
Transparansi & Akuntabilitas Laporan Keuangan Perusahaan: Studi Pada Laporan Keuangan PT Garuda Indonesia
Penelitian ini bertujuan untuk menganalisis dan mengevaluasi implementasi prinsip Transparansi dan Akuntabilitas (T&A) pada Laporan Keuangan PT Garuda Indonesia Tbk. Fokus utamanya adalah kasus manipulasi laporan keuangan tahun buku 2018, serta menilai dampak kumulatif penurunan Transparansi dan Akuntabilitas terhadap efektivitas Tata Kelola Perusahaan yang Baik (GCG) dan kepercayaan publik/investor. Transparansi dan Akuntabilitas dianggap krusial untuk meredam konflik kepentingan dalam kerangka Agency Theory. Penelitian menggunakan pendekatan kualitatif dengan desain studi kasus tunggal. Data dikumpulkan melalui analisis dokumen, mencakup Laporan Keuangan 2018, laporan restatement, serta sanksi dan publikasi resmi dari regulator (OJK, Kemenkeu, BEI). Analisis data dilakukan dengan analisis isi dan tematik diperkuat oleh triangulasi sumber. Hasil analisis menunjukkan adanya penyimpangan sistematis. Inti manipulasi (financial shenanigans) adalah pengakuan pendapatan prematur dari PT Mahata Aero Teknologi, padahal pembayaran belum diterima. Tindakan ini menyebabkan laporan awal mencatat laba bersih, berbanding terbalik dari kerugian besar pada tahun 2017. Penyimpangan ini secara langsung menurunkan transparansi dan menyebabkan lemahnya akuntabilitas manajemen. Konsekuensinya, regulator menjatuhkan denda dan mewajibkan restatement laporan menjadi rugi. Kegagalan Transparansi dan Akuntabilitas ini pada akhirnya mengganggu GCG dan menurunkan kepercayaan investor terhadap perusahaan.
Copyright (c) 2026 Syarif Hidayah Lubis, Jerry Theonanda, Meidaman Laia, Octaviana, Stella Vallerine, Surya Dharmawati, Ferry Hartono (Author) https://creativecommons.org/licenses/by-sa/4.0
Analysis of Factors Affecting Public Tax Liability and Difficulties in Fulfilling Tax Obligations in Indonesia
This study aims to analyze the factors that influence public tax liability and the difficulties in fulfilling tax obligations in Indonesia through a literature review approach. This study is based on various previous studies on taxpayer compliance and noncompliance, which show that psychological, social, economic, and regulatory factors play an important role in determining the amount of tax liability and the public's ability to fulfill it. Factors such as tax awareness, tax knowledge, perceptions of the fairness of the system, the effectiveness of tax services, and the complexity of tax administration have been shown to influence the level of public compliance. In addition, individual economic conditions and the level of trust in the government are also major obstacles to the payment of tax obligations. The results of the literature review show that the difficulties faced by the public generally arise due to complex regulatory changes, low tax literacy, and weak socialization from the tax authorities. This study recommends the need for broader tax education, simplification of the reporting system, and increased transparency of fiscal policies in order to reduce the burden of liabilities and increase tax compliance among the public in Indonesia.
Copyright (c) 2026 Samaria Simangunsong, Mira Agustia, Novi Fitriani, Siti Zahara, Nur Aliah (Author) https://creativecommons.org/licenses/by-sa/4.0
Analisis Cashback, Flash Sale, dan Tagline Gratis Ongkir terhadap Impulsive Buying pada Pengguna Shopee
Penelitian ini bertujuan untuk menganalisis pengaruh Cashback, Flash Sale, dan tagline “gratis ongkir” terhadap Impulsive Buying pada mahasiswa Jurusan Manajemen Bisnis Politeknik Negeri Batam angkatan 2021. Menggunakan pendekatan kuantitatif, data dikumpulkan melalui kuesioner yang disebarkan kepada 89 responden menggunakan teknik purposive sampling. Analisis data dilakukan dengan regresi linier berganda, uji t, uji F, serta koefisien determinasi. Hasil penelitian menunjukkan bahwa Cashback, Flash Sale, dan tagline “gratis ongkir” berpengaruh positif dan signifikan—baik secara parsial maupun simultan—terhadap Impulsive Buying. Faktor yang paling dominan adalah tagline gratis ongkir dengan nilai Beta 0.493, menunjukkan bahwa promosi pengiriman gratis sangat mendorong terjadinya pembelian spontan. Secara keseluruhan, ketiga variabel tersebut mampu menjelaskan 36,6% variasi perilaku impulsive buying, sedangkan sisanya dipengaruhi oleh faktor lain di luar penelitian.
Copyright (c) 2026 Bima Reyhan, Aprizal Putra, Viona Metriani, Muhammad Ali Faisal, Daniel Kasidi (Author) https://creativecommons.org/licenses/by-sa/4.0
Analisis Belanja Modal terhadap Petumbuhan Ekonomi pada Wilayah Kabupaten/Kota di Provinsi Jambi
Pemerintah Indonesia menggunakan sistem otonomi daerah, yang mengharuskan pemerintah daerah memiliki kemampuan untuk mengelola dan mengatur keuangan mereka sendiri. Sistem ini sebenarnya untuk mempercepat pertumbuhan ekonomi dan kemajuan negara. Belanja modal memengaruhi pertumbuhan ekonomi di beberapa penelitian. Namun, pertumbuhan ekonomi di setiap wilayah Indonesia beraneka macam termasuk di kabupaten/kota wilayah jambi. Pengaruh belanja modal terhadap pertumbuhan ekonomi di wilayah tersebut belum sangat unik karena berfluktuasi. Penelitian ini bertujuan untuk menganalisa pengaruh belanja modal terhadap pertumbuhan ekonomi pada kabupaten atau kota di Provinsi Jambi. Penelitian ini menggunakan analisis regresi linear sederhana. Hasil menunjukkan nilai R-squared di bawah t tabel sebesar 0.271366, hasil penelitian memperlihatkan belanja modal tidak berpengaruhh signifikan terhadap pertumbuhan ekonomi pada kabupaten atau kota di provinsi Jambi.
Copyright (c) 2026 Elsa Monika, Rachmad, Rachmad, Ray Octa Firdaus (Author) https://creativecommons.org/licenses/by-sa/4.0
Sustainable Development Reporting and Financial Performance:A Systematic Literature Review 2019-2024
This systematic literature review examines the relationship between sustainable development reporting (SDR) and corporate financial performance (CFP), synthesizing empirical evidence from studies published between 2019 and 2024. The review addresses the ongoing debate regarding whether sustainability disclosure creates or destroys shareholder value. Following PRISMA 2020 guidelines, this review analyzed 88 peer-reviewed empirical articles from Scopus, Web of Science, and Google Scholar. Studies were categorized by relationship direction, performance metrics used, reporting frameworks examined, and contextual moderators. The majority of studies (59%) report a positive relationship between SDR and CFP, supporting stakeholder theory and signaling theory. Mixed results (27%) suggest the relationship is contingent on moderating factors including firm size, industry, geographic region, and reporting quality. Negative relationships (9%) are primarily associated with short-term cost perspectives. GRI-aligned reporting and external assurance strengthen the positive SDR-CFP relationship. Market-based measures (Tobin’s Q) show stronger positive associations than accounting-based measures (ROA, ROE). This review provides a comprehensive framework integrating SDR dimensions, transmission mechanisms, and performance outcomes. It identifies critical moderating factors and offers actionable insights for practitioners while highlighting gaps for future research, including the need for longitudinal studies and investigation of SDG-specific reporting impacts.
Copyright (c) 2025 Angel II P. Esmeralda (Author) https://creativecommons.org/licenses/by-sa/4.0
Analisis Kualitas Website MyInternship dengan Metode Webqual 4.0 dan Importance Performance Analysis
Penelitian ini bertujuan untuk mengetahui kualitas website MyInternship Polibatam dari persepsi pengguna dengan menggunakan metode Webqual dan Importance-Performance Analysis (IPA). Penelitian ini menggunakan probability sampling dengan cluster sampling. Jumlah responden sebanyak 316 responden yang merupakan mahasiswa Polibatam yang memulai magang pada periode 2024 dengan menggunakan Webqual dan Importance-Performance Analysis (IPA). Berdasarkan hasil analisis deskriptif dan gap analysis, diperoleh bahwa kinerja website MyInternship Polibatam sudah memenuhi kepuasan, kepentingan, dan harapan pengguna. Berdasarkan hasil Importance Performance Analysis (IPA), diketahui bahwa masih terdapat beberapa indikator yang berada dalam area kuadran pertama, sehingga perlu ditingkatkan kinerjanya. Penelitian ini hanya berfokus pada dua metode evaluasi, yaitu Webqual 4.0 dan Importance-Performance Analysis. Penelitian ini menunjukkan MyInternship Polibatam memenuhi kepuasan, kepentingan, dan harapan pengguna dan hasil Importance Performance Analysis (IPA) diketahui bahwa masih terdapat beberapa indikator yang berada dalam area kuadran pertama, sehingga perlu ditingkatkan kinerjanya
Copyright (c) 2026 Maruf Aulia Rahman, Adhitomo Wirawan, Aulia Kusuma Wardani, Jessica Olifia, Ayu Puspitasari, Aulia Fajrin (Author) https://creativecommons.org/licenses/by-sa/4.0
Manajemen Piutang dan Likuiditas pada PT Indofood Sukses Makmur Tbk di BEI Periode 2020-2024
Manajemen piutang merupakan bagian penting dalam pengelolaan modal kerja perusahaan yang berperan dalam menjaga kelancaran arus kas dan stabilitas likuiditas. Piutang usaha yang tidak dikelola secara efektif berpotensi menimbulkan penumpukan dana pada aset non-kas sehingga dapat menurunkan kemampuan perusahaan dalam memenuhi kewajiban jangka pendek. Penelitian ini bertujuan untuk menganalisis manajemen piutang dan dampaknya terhadap likuiditas pada PT Indofood Sukses Makmur Tbk yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Metode penelitian yang digunakan adalah deskriptif kuantitatif dengan menggunakan data sekunder berupa laporan keuangan tahunan perusahaan. Analisis dilakukan melalui perhitungan receivable turnover, average collection period, current ratio, dan quick ratio, serta analisis kecenderungan hubungan antara efisiensi pengelolaan piutang dan kondisi likuiditas perusahaan. Hasil penelitian menunjukkan bahwa perputaran piutang Indofood berada pada kondisi stabil dengan periode penagihan rata-rata 25,81–27,21 hari. Sementara itu, rasio likuiditas mengalami peningkatan dari tahun ke tahun, yang ditunjukkan oleh kenaikan current ratio dari 1,37 pada tahun 2020 menjadi 2,15 pada tahun 2024. Temuan ini mengindikasikan bahwa pengelolaan piutang yang efisien memberikan kontribusi positif terhadap peningkatan likuiditas perusahaan, terutama melalui percepatan konversi piutang menjadi kas.
Copyright (c) 2026 Nidia Anggreni Das, Siska Yulia Defitri, Dillfa Lailatul Rahmi Dani, Nurfadilla, Jabil Rahmatullah (Author) https://creativecommons.org/licenses/by-sa/4.0
Fraud Detection and Machine Learning in Auditing:A Systematic Literature Review
This systematic literature review examines the application of machine learning (ML) techniques in fraud detection within the auditing domain, synthesizing findings from peer-reviewed studies published between 2019 and 2024. Following the PRISMA 2020 guidelines, this review analyzed 85 articles from Scopus, Web of Science, IEEE Xplore, and Google Scholar databases. The Kitchenham methodology was employed to ensure rigorous screening, extraction, and synthesis of relevant literature. The review reveals that ensemble methods, particularly Random Forest and XGBoost, demonstrate superior performance in fraud detection tasks. Deep learning architectures, including Convolutional Neural Networks (CNNs) and Long Short-Term Memory (LSTM) networks, show promising results for complex fraud patterns. Key challenges identified include imbalanced datasets, model interpretability, and regulatory compliance. The emergence of Explainable AI (XAI) techniques, such as SHAP and LIME, addresses transparency concerns in audit applications. This review provides a comprehensive synthesis of ML applications in fraud detection specifically within the auditing context, offering a research agenda for future investigations and practical implications for audit practitioners and regulators.
Copyright (c) 2026 Angel II P. Esmeralda, Nur Hidayah K Fadhilah (Author) https://creativecommons.org/licenses/by-sa/4.0
Analisis Pengaruh Indeks Produksi Manufaktur Terhadap Nilai Ekspor Bulanan Hasil Industri di Indonesia Tahun 2023-2024
Pertumbuhan ekonomi Indonesia salah satunya ditopang oleh aktivitas manufaktur melalui perubahan Indeks Produksi Manufaktur yang secara langsung memengaruhi fluktuasi nilai ekspor bulanan hasil industriPenelitian ini bertujuan untuk menganalisis pengaruh Indeks Produksi Manufaktur terhadap nilai ekspor bulanan hasil industri di Indonesia selama periode 2023–2024. Variabel yang diteliti meliputi nilai ekspor bulanan sebagai variabel dependen dan Indeks Produksi Manufaktur sebagai variabel independen utama. Penelitian ini menggunakan pendekatan kuantitatif dengan penerapan uji asumsi klasik serta pengujian hipotesis pada tingkat signifikansi 5%. Hasil penelitian menunjukkan bahwa Indeks Produksi Manufaktur memiliki pengaruh dan signifikan terhadap nilai ekspor bulanan, yang berarti peningkatan output industri manufaktur cenderung diikuti oleh peningkatan kinerja ekspor. Temuan ini mengindikasikan bahwa peningkatan aktivitas dan kapasitas produksi manufaktur secara langsung berkontribusi pada kenaikan nilai ekspor bulanan. Dengan demikian, penguatan sektor manufaktur menjadi faktor strategis dalam menjaga konsistensi ekspor hasil industri. Penelitian ini diharapkan dapat memberikan masukan bagi perumusan kebijakan yang mendukung stabilitas produksi manufaktur dan optimalisasi kinerja ekspor Indonesia.
Copyright (c) 2025 Wulan Agus Tiawinata, Kalista Fauzia, Anida Mumtaz, Laila Amilia, Wulan Andini, Deris Desmawan (Author) https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Efisiensi Industri Terhadap Produktivitas Tenaga Kerja Tahun 2014 di Jawa Timur
Tujuan dijalankannya penelitian ini ialah untuk mengkaji pengaruh efisiensi industri terhadap produktivitas tenaga kerja pada sektor industri di Jawa Timur. Efisiensi industri dipahami sebagai kemampuan suatu industri dalam mengelola dan memanfaatkan sumber daya secara sistematis dan efektif, sedangkan produktivitas tenaga kerja merujuk pada kapasitas pekerja dalam menghasilkan nilai tambah serta berkontribusi terhadap output proses produksi. Pendekatan kuantitatif dengan metode regresi sederhana dimanfaatkan guna menelaah hubungan langsung antara kedua variabel tersebut. Hasil penelitian memperlihatkan bahwasanya efisiensi industri memiliki peran yang bermakna dalam meningkatkan produktivitas tenaga kerja. Peningkatan efisiensi melalui pengelolaan aktivitas produksi yang lebih terkoordinasi, pemilihan teknologi yang sesuai, dan pengurangan hambatan operasional mampu menciptakan lingkungan kerja yang lebih produktif dan memperkuat kinerja tenaga kerja. Temuan ini menegaskan bahwa penguatan efisiensi industri merupakan langkah strategis yang perlu diutamakan untuk meningkatkan daya saing dan keberlanjutan kinerja sektor industri di Jawa Timur.
Copyright (c) 2025 Destira Putri Andita, Amelia Nuraisah, Ahmad Sabaha, Muhammad Farrel Shidqii, Nelwan Satrio Gunawan, Deris Desmawan (Author) https://creativecommons.org/licenses/by-sa/4.0
Performance Analysis of PT PNM Tangerang Branch Using Balanced Scorecard
This study analyzes the performance of PT PNM Tangerang Branch using the Balanced Scorecard method across four perspectives: financial, customer, internal business processes, and learning and growth. A quantitative approach was employed, utilizing both primary and secondary data. Primary data were collected from employees and customers of PT PNM Tangerang Branch through surveys, while secondary data were obtained from financial reports, relevant books, journals, and previous studies. The findings reveal that the internal business process perspective performs well, though improvement is needed in the dissemination of financing programs. The customer perspective demonstrates satisfactory performance. The learning and growth perspective shows positive results, but employee workload requires evaluation due to the perceived high burden. However, the financial perspective indicates poor performance, as the company has failed to generate profit for three consecutive years, primarily due to high operational costs. These results suggest that while non-financial dimensions are relatively strong, financial sustainability requires immediate strategic intervention to reduce operational expenses and improve profitability.
Copyright (c) 2025 Eben Simare Mare, Eduardus Suharto (Author) https://creativecommons.org/licenses/by-sa/4.0
Kontribusi Sejarah Pendidikan Islam 750–1350 M terhadap Pembentukan Sistem Pendidikan Islam Masa Kini
Jurnal ini membahas Kontribusi Sejarah Pendidikan Islam pada periode 750–1350 M terhadap pembentukan sistem pendidikan Islam masa kini dengan meninjau hakikat dan ruang lingkupnya. Penelitian ini bertujuan untuk menggambarkan perkembangan sejarah pendidikan Islam dari masa klasik (750–1350 M), pertengahan, hingga modern, serta menganalisis perubahan signifikan yang terjadi dalam sistem pendidikan Islam. Hasil penelitian menunjukkan bahwa pendidikan Islam pada masa klasik berkembang seiring dengan penyebaran Islam, dengan fokus utama pada pengajaran agama berdasarkan Al-Qur’an dan Hadis. Pendidikan dimulai secara informal di rumah, kemudian berlanjut di masjid sebagai pusat pendidikan utama yang juga mengajarkan ilmu pengetahuan umum seperti matematika dan astronomi. Madrasah yang didirikan pada masa Dinasti Abbasiyah menjadi lembaga formal yang mengajarkan berbagai disiplin ilmu, baik agama maupun duniawi. Kontribusi pendidikan Islam klasik ini menjadi fondasi penting bagi pembentukan sistem pendidikan Islam masa kini yang terus berkembang dan beradaptasi dengan tantangan global dan kemajuan teknologi.
Copyright (c) 2025 Andis Suha Fadhilah, Sugeng Listyo Prabowo (Author) https://creativecommons.org/licenses/by-sa/4.0
Reaktualisasi Kepemimpinan Muhammad Al-Fatih dalam Membangun Pendidikan Islam yang Transformatif bagi Generasi Milenial
Generasi milenial hidup dalam era disrupsi digital yang sarat dengan perubahan nilai, budaya, dan orientasi moral. Tantangan globalisasi, sekularisasi, serta krisis keteladanan menuntut hadirnya model kepemimpinan yang mampu menginspirasi dan mentransformasi paradigma pendidikan Islam secara komprehensif. Artikel ini berupaya mereaktualisasi kepemimpinan intelektual dan spiritual Sultan Muhammad Al-Fatih sebagai paradigma pendidikan Islam yang transformatif bagi generasi milenial Muslim. Melalui pendekatan kualitatif-deskriptif dan kajian literatur historis-filosofis, penelitian ini menelusuri nilai-nilai kepemimpinan Al-Fatih seperti visi tauhidik, integrasi ilmu dan iman, disiplin intelektual, serta orientasi peradaban. Reaktualisasi nilai-nilai tersebut menunjukkan relevansi strategis dalam membentuk sistem pendidikan Islam yang adaptif terhadap perkembangan zaman namun tetap berlandaskan pada prinsip-prinsip Qur’ani dan profetik. Hasil kajian ini menegaskan bahwa model kepemimpinan Al-Fatih dapat dijadikan inspirasi dalam membangun generasi milenial Muslim yang berkarakter unggul, visioner, dan berorientasi pada kemajuan umat serta peradaban Islam yang rahmatan lil ‘alamin.
Copyright (c) 2025 Ririn Muktamiroh, Sugeng Listyo Prabowo (Author) https://creativecommons.org/licenses/by-sa/4.0
Exploring The Effect of Learning Environment on Students’ Mathematical Thinking Ability
This study aims to determine the influence of the learning environment on the mathematical thinking skills of Phase F.11 students at SMA Hang Tuah 1 Surabaya in the context of matrix material. Mathematical thinking skills are essential abilities that need to be developed in mathematics learning because they relate to students' ability to reason, analyze, and solve problems logically and systematically. However, the results of the observations show that some students still have difficulty understanding the concept of matrices and applying them in problem-solving, which is thought to be caused by suboptimal learning environment factors. This study uses a quantitative approach with an explanatory research method. The research population comprised all students of Phase F.11 at SMA Hang Tuah 1 Surabaya. In contrast, the research sample consisted of 33 students from class F.11.3, selected via simple random sampling. The research instruments consisted of a learning environment questionnaire and a mathematical thinking ability essay test. Data were analyzed using simple linear regression in IBM SPSS Statistics version 26. The results of the study indicate that the learning environment has a positive and significant effect on students' mathematical thinking abilities, with a significance value of 0.001 < 0.05. The regression equation obtained is Y = 34.612 + 0.523X, which means that every one-unit increase in the learning environment score will increase mathematical thinking abilities by 0.523 units. The coefficient of determination (R²) of 0.541 indicates that the learning environment explains 54.1% of the variation in mathematical thinking abilities, while the remaining 45.9% is explained by other factors outside this study. Based on these results, it can be concluded that the better a student's learning environment —whether at home, school, or in the community —the higher their mathematical thinking skills, particularly in understanding and solving problems involving matrices. Therefore, improving the quality of the learning environment is a crucial factor in supporting successful mathematics learning in high school.
Copyright (c) 2025 Adhecristhiani Nathallia, S.Pd., Dr. Drs. Fatkul Anam, M.Si., Dr. Endrayana Putut Laksminto Emanuel, M.Si., Dra. Anik Kirana, M.Pd. (Author) https://creativecommons.org/licenses/by-sa/4.0
Analisis Motivasi, Kepribadian, dan Kepuasan Kerja Terhadap Produktivitas Kerja di PT XYZ
Tujuan penelitian ini untuk mengkaji sejauh mana pengaruh motivasi, karakteristik kepribadian, dan tingkat kepuasan kerja berkontribusi terhadap peningkatan produktivitas kerja karyawan di PT XYZ. Produktivitas kerja merupakan faktor krusial bagi keberlanjutan dan keunggulan kompetitif perusahaan. Studi ini menerapkan pendekatan kuantitatif melalui penyebaran kuesioner pada karyawan generasi Z dan milenial PT XYZ. Sampel yang digunakan sejumlah 153 responden yang ditentukan melalui teknik probability sampling. Teknik analisis data menerapkan regresi linier berganda, sedangkan alat analisis data dengan IBM SPSS versi 29. Hasilnya menjelaskan motivasi, kepribadian, serta kepuasan kerja secara parsial dan simultan memengaruhi signifikan pada produktivitas kerja. Temuan ini mengindikasikan pentingnya memperhatikan aspek-aspek psikologis dan lingkungan kerja sebagai peningkatan kinerja karyawan.
Copyright (c) 2025 Nur Rahmah Handayani, Anna Sajida (Author) https://creativecommons.org/licenses/by-sa/4.0
Analisis Persepsi dan Pemahaman Penggunaan Bookcabin pada Penumpang Maskapai Lion Air di Bandara Hang Nadim Batam
Penelitian ini menganalisis persepsi dan pemahaman penumpang Lion Air terhadap aplikasi BookCabin di Bandara Internasional Hang Nadim Batam. Dari 40 informan yang diwawancarai, sebanyak 75% menyatakan aplikasi ini memudahkan proses check-in, namun 60% masih kesulitan memahami waktu check-in dan prosedurnya. Metode yang digunakan adalah kualitatif deskriptif dengan wawancara mendalam, observasi, dan dokumentasi. Analisis menggunakan teknik tematik Miles dan Huberman. Hasil menunjukkan bahwa kurangnya sosialisasi dari maskapai menjadi kendala utama dalam pemanfaatan maksimal aplikasi ini. Penelitian ini memberikan masukan bagi maskapai untuk meningkatkan efektivitas layanan digital check-in.
Copyright (c) 2025 Aprizal Putra, Niken Ayu Tarisa (Author) https://creativecommons.org/licenses/by-sa/4.0
Penelitian ini mengkaji pengaruh skor Environmental, Social, and Governance (ESG) terhadap kinerja keuangan perusahaan, yang diukur dengan Return on Assets (ROA), pada perusahaan sektor energi dan barang baku di Bursa Efek Indonesia periode 2019–2021. Dengan metode regresi data panel terhadap 28 perusahaan, hasil menunjukkan bahwa ESG berpengaruh positif dan signifikan terhadap ROA (β = 935,60; p = 0,05). Variabel kontrol DER juga berpengaruh positif signifikan (β = 196,18; p < 0,05), sedangkan CR berpengaruh negatif signifikan namun berdampak kecil secara ekonomis. Temuan ini mengindikasikan bahwa praktik keberlanjutan mendukung profitabilitas perusahaan dan selaras dengan prinsip Stakeholder Theory.
Copyright (c) 2025 Indra Sukma Subagio, Dinda Indira Subagio (Author) https://creativecommons.org/licenses/by-sa/4.0
Optimalisasi Penerimaan Pajak di Indonesia
Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis strategi optimalisasi penerimaan pajak di Indonesia berdasarkan studi literatur yang relevan. Fokus utama diarahkan pada aspek kebijakan fiskal, kepatuhan wajib pajak, serta digitalisasi perpajakan. Metode yang digunakan adalah studi literatur terhadap jurnal-jurnal nasional dan internasional dari tahun 2015 hingga 2024. Hasil kajian menunjukkan bahwa digitalisasi melalui sistem e-filing, reformasi administrasi, serta edukasi fiskal secara signifikan berdampak pada peningkatan penerimaan pajak. Namun, tantangan masih ditemui pada sektor informal dan tingkat kepatuhan sukarela yang rendah. Studi ini memberikan rekomendasi kebijakan untuk meningkatkan efisiensi dan efektivitas sistem perpajakan di Indonesia.
Copyright (c) 2025 Sumardi Adiman (Author) https://creativecommons.org/licenses/by-sa/4.0
Penerapan Model Pembelajaran Game Edukasi untuk Meningkatkan Kemampuan Berfikir Kritis Siswa melalui Materi Perkalian dan Penjumlahan pada Siswa SD Kelas III
Penelitian ini bertujuan untuk mengkaji efektivitas model pembelajaran berbasis game edukatif dalam meningkatkan kemampuan berpikir kritis siswa kelas III sekolah dasar pada materi penjumlahan dan perkalian. Latar belakang penelitian ini berangkat dari rendahnya kemampuan berpikir kritis siswa yang disebabkan oleh dominasi metode pembelajaran konvensional yang kurang mampu mengaktifkan siswa secara optimal dalam proses belajar. Penelitian ini menggunakan pendekatan kuantitatif dengan metode eksperimen. Subjek penelitian adalah siswa kelas III SD Riyadlus Sholihin yang dibagi menjadi dua kelompok, yaitu kelas eksperimen dan kelas kontrol. Instrumen yang digunakan meliputi tes kemampuan berpikir kritis, wawancara, dan observasi. Hasil penelitian menunjukkan bahwa terdapat peningkatan signifikan pada nilai posttest siswa kelas eksperimen setelah diterapkannya model pembelajaran game edukasi (Tebak-Tebak Misterius), dengan rata-rata peningkatan sebesar 19,75 poin. Sementara itu, kelas kontrol hanya mengalami peningkatan sebesar 4,75 poin. Hasil uji-t juga menunjukkan perbedaan yang signifikan antara kelompok eksperimen dan kontrol. Dengan demikian, dapat disimpulkan bahwa penerapan model pembelajaran berbasis game edukasi efektif dalam meningkatkan kemampuan berpikir kritis siswa sekolah dasar, khususnya dalam memahami materi penjumlahan dan perkalian. Model ini direkomendasikan sebagai alternatif strategi pembelajaran inovatif yang menyenangkan dan bermakna.
Copyright (c) 2025 Izzah Nurul Aini, Riqqi Qulubi, Nur Wiji Sholikin (Author) https://creativecommons.org/licenses/by-sa/4.0