Journal of Education, Humaniora and Social Sciences (JEHSS)
ISSN 2622-3740 (Online) Prefix DOI: 10.34007 Nationally Accredited based on the Decree of the Minister of Research Technology/BRIN, Number 230/E/KPT/2022,30 Dec 2022, SINTA 4 (Volume 4, Number 4, 2022 - Volume 9, Number 3, 2027) The Journal of Education, Humaniora, and Social Sciences (JEHSS) is published by Mahesa Research Center. It provides a platform for academics and researchers to share insights and methodologies in the fields of social sciences and humanities. The journal features research articles, reflective studies, and critical discussions on various disciplines, including Philosophy, Law, History, Linguistics, Literature, Art, Psychology, Anthropology, Cultural Studies, Economics, Sociology, Education, Politics, Public Administration, Communication, and Governance. JEHSS aims to contribute to scholarly discourse and knowledge development in these fields. All submitted papers undergo rigorous review through a double-blind peer review process to ensure academic integrity and quality. The journal is published four times a year, with issues released in August, November, February, and May. Indexing:
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Problematika Penyelesaian Sengketa Tanah Adat Melalui Hukum Adat di Desa Lumban Ruhap, Kecamatan Habinsaran, Kabupaten Toba, Provinsi Sumatera Utara
This study aims to examine the problems of resolving customary land disputes through customary law in Lumban Ruhap Village, Habinsaran District, Toba Regency, North Sumatra Province. The customary land disputes that occur create legal uncertainty regarding the status and ownership of land for the local customary community. The problem formulation in this study includes the causes of customary land disputes, the resolution process through customary law mechanisms, and the obstacles encountered in that process. The research method used is empirical juridical-legal research with a descriptive-analytical nature. The approaches used include sociological approaches and legislative approaches. Data were obtained through field interviews and literature studies, then analyzed qualitatively and descriptively. The results of the study indicate that customary land disputes are caused by unclear legal status and land ownership, unclear boundaries between customary land and private land, population growth, and increasing public awareness of the economic value of land. Dispute resolution is carried out through customary deliberations led by natua-tua ni huta involving the disputing parties and the local community. However, the settlement process often faces obstacles, including the parties’ absence, a lack of good-faith efforts to reconcile, limited witnesses and evidence, and unclear boundaries and land ownership.
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Analisis Peran Notaris Dalam Mencegah Tindak Pidana Pemalsuan Terhadap Akta Autentik
This paper aims to analyze the role of notaries in preventing criminal acts of forgery in notarial deeds, which often cause problems for the parties involved. This study focuses on the role and responsibilities of notaries in preventing criminal acts of forgery in notarial deeds and the mechanisms of supervision and law enforcement that can strengthen preventive functions in order to maintain the certainty and validity of notarial deeds. The research method used is normative research with a regulatory approach. The legal materials used were collected through literature study and analyzed descriptively and analytically. The results of the study show that, first, the role and responsibility of notaries in preventing criminal acts of forgery in notarial deeds can be carried out by verifying the identity and validity of the parties and ensuring the legality and legal compliance of each legal action. Second, supervision is necessary to minimize forgery committed by the parties, including the notary himself, as follows: strengthening supervision, awareness and guidance, use of technology, coordination and cooperation, law enforcement and strict sanctions for parties involved in forging notarial deeds, and public education to provide a comprehensive understanding of the importance of the validity and security of deeds.
Kesiapan Guru dan Pemanfaatan Platform Merdeka Mengajar di Sekolah Dasar di Kecamatan Bathin III
Penelitian ini dilatarbelakangi oleh implementasi Kurikulum Merdeka yang menuntut kesiapan guru secara pedagogik, profesional, dan digital, serta optimalisasi pemanfaatan Platform Merdeka Mengajar (PMM) sebagai instrumen pendukung kebijakan. Meskipun secara konseptual kurikulum ini memberikan fleksibilitas dan otonomi kepada guru, realitas di lapangan menunjukkan adanya variasi kesiapan dan pemanfaatan platform digital, khususnya di wilayah non-perkotaan. Penelitian ini bertujuan menganalisis kesiapan guru, proses implementasi Kurikulum Merdeka, dan pemanfaatan PMM di Sekolah Dasar Kecamatan Bathin III Kabupaten Bungo. Penelitian menggunakan pendekatan deskriptif kualitatif dengan jenis fenomenologi. Data diperoleh melalui observasi, wawancara mendalam, dan dokumentasi pada enam sekolah dasar, kemudian dianalisis menggunakan model interaktif Miles dan Huberman dengan teknik triangulasi untuk menjamin kredibilitas. Hasil penelitian menunjukkan bahwa implementasi kurikulum telah berjalan secara struktural dan administratif, namun secara substantif masih berada pada tahap adaptasi berkembang. Pemanfaatan PMM berkontribusi positif terhadap peningkatan kompetensi guru yang aktif mengaksesnya, tetapi belum merata karena keterbatasan literasi digital, waktu, dan dukungan struktural.
Hukum Administrasi Bisnis di Era Digital: Tantangan Regulasi Terhadap Platform Ekonomi Digital
This study aims to analyse the regulatory framework and implementation challenges of business administrative law in governing digital economic platforms. The research focuses on two main issues: the regulation of business administrative law concerning digital economic platforms within Indonesia’s current regulatory framework, and the key challenges in implementing business administrative law to ensure legal certainty and social justice in the digital economy. This study employs a normative juridical legal research method using statutory and conceptual approaches. The findings indicate that, at the normative level, Indonesia has established various relevant regulations to govern digital economic platforms; however, these regulations remain sectoral in nature and have not yet been integrated into a comprehensive and adaptive framework of business administrative law. The main challenges lie in administrative implementation, as reflected in fragmented institutional authority, weak inter-agency coordination, limited supervisory capacity, and regulatory instruments that are insufficiently responsive to the distinctive characteristics of digital platforms. This study concludes that strengthening business administrative law in the digital era requires reforming the design and capacity of state administrative instruments in a manner that is integrated, adaptive, and oriented toward public interest and social justice.
Peran Manajemen Sumber Daya Manusia dalam Meningkatkan Kualitas Pelayanan Hotel
This article aims to analyse the role of human resource management in improving hotel service quality. The problem focuses on how recruitment, training, performance appraisal, and reward systems contribute to shaping employee service behaviour and guest experience. To approach this issue, the study draws on Human Capital theory, Strategic Human Resource Management, and service quality concepts. Data were collected through in-depth interviews, observations, and document analysis, and were analysed qualitatively using a case study approach. The study concludes that effective HRM practices are characterised by value-based recruitment, continuous training, and performance evaluation and reward systems based on service behaviour, which directly shape proactive, empathetic, and responsive employee attitudes. The empirical findings indicate that service consistency is more influenced by the internalisation of values and organisational culture than by procedural aspects alone. The novelty of this study lies in the integration of strategic HRM approaches and service behaviour formation in a cross-cultural context, resulting in a conceptual model linking HRM practices, employee behaviour, and guest experience.
Pengaruh Beban Kerja dan Sistem Shift Kerja terhadap Motivasi Kerja Karyawan Operasional dalam Mendukung Kualitas Layanan Hotel
This article aims to analyse the influence of workload and shift work systems on the work motivation of operational employees in supporting service quality at Hotel Tentrem Semarang. The problem is focused on how workload balance and the effectiveness of shift work arrangements influence motivation as a key determinant of service performance. To address this issue, the study adopts theoretical perspectives from work motivation theory, workload theory, as well as ergonomics and organisational behaviour theory that emphasise employee well-being. Data were collected through a five-point Likert scale questionnaire distributed to 75 operational employees and analysed quantitatively using multiple linear regression. The results indicate that workload has a positive effect on work motivation, while the shift work system has a more dominant influence in shaping employee motivation. Both variables simultaneously explain 41% of the variation in work motivation, highlighting the strategic role of operational work management in enhancing motivation. Theoretically, this study strengthens the integration between ergonomic factors and work motivation within the hospitality industry context. Practically, the findings imply that designing proportional workloads and adaptive shift systems is essential for improving employee motivation and maintaining consistent service quality.
Persepsi Pengguna terhadap Kinerja Sistem Pembayaran Tiket dalam Mendukung Manajemen Keuangan BRT Trans Jateng
This article aims to analyze users’ perceptions and satisfaction with the performance of the ticket payment system in supporting the financial management of BRT Trans Jateng. The problem is focused on the extent to which the non-cash payment system is able to meet users’ expectations while functioning as an instrument for control, transparency, and efficiency in public transportation financial management. To address this issue, the study adopts an integrative approach based on the Technology Acceptance Model, user satisfaction theory, and public sector financial management concepts. Data were collected through in-depth interviews with users and managers of BRT Trans Jateng, field observations, and supporting documentation, and were analyzed qualitatively using a thematic analysis approach. The findings indicate that the performance of the non-cash payment system not only shapes user satisfaction through aspects of convenience, speed, and security, but also contributes to enhancing transparency and accuracy in financial management. This study reveals that the integration between payment system performance and financial management functions is a key factor in improving the quality of public transportation services. The novelty of this research lies in the integration of user satisfaction and financial management perspectives within a unified analytical framework, which have previously been examined separately. This study concludes that the BRT Trans Jateng ticket payment system functions not only as a transaction tool but also as a strategic mechanism supporting effective and sustainable financial governance.
Peran Sistem Pengendalian Internal dalam Efisiensi Biaya Operasional pada Joglo Gym
This article aims to analyze the role of internal control systems in supporting operational cost efficiency at Joglo Gym Bergas, Semarang Regency. The problem focuses on how internal control systems are implemented in a local-scale fitness service business and their role in controlling and improving operational cost efficiency. To address this issue, the study adopts theoretical perspectives on internal control systems and operational cost efficiency within the context of small and medium-sized enterprises. Data were collected through in-depth interviews with the owner and manager, direct observation of operational activities, and simple documentation related to cost records, and were analyzed qualitatively using a case study approach. The findings indicate that the internal control system is implemented informally through task division, direct supervision, and centralized decision-making on expenditures, and plays a role in improving efficiency in electricity costs, equipment maintenance, and labor management without reducing service quality. The novelty of this study lies in the finding that informal internal control systems based on daily managerial practices remain effective in promoting cost efficiency in local-scale fitness service businesses. This study contributes theoretically by expanding the understanding that the effectiveness of internal control systems is not solely determined by their level of formality, but also by the consistency of implementation and their alignment with the business context.
Peran Struktur Modal dalam Meningkatkan Nilai Perusahaan pada BPR
This article aims to analyse the role of capital structure in the management and enhancement of firm value in Rural Banks (Bank Perkreditan Rakyat/BPR) in Bawen, Semarang Regency. The study focuses on how capital structure is understood, formulated, and implemented by BPR management as a strategic policy to maintain operational stability, ensure compliance with banking regulations, and support long-term business sustainability. To address this issue, capital structure theories, particularly the trade-off theory and signalling theory, are employed to explain managerial considerations in financing decisions. Data were collected through in-depth interviews, observation, and documentation, and were analysed qualitatively using a thematic approach. The findings indicate that capital structure in BPR is implemented conservatively by emphasising core capital adequacy and prudent management of third-party funds, in line with the institution’s risk profile and regulatory requirements. A sound capital structure indirectly enhances firm value by strengthening customer trust, reinforcing institutional reputation, and fostering positive perceptions of bank soundness. This study highlights a theoretical contribution by demonstrating that the application of capital structure theories in BPR is contextual and largely influenced by regulatory factors and local characteristics, thus differing from large-scale corporate practices. The novelty of this research lies in revealing the role of capital structure as a trust-based strategic mechanism in enhancing firm value in locally scaled banking institutions.
Dinamika Psikologis dan Sosial dalam Pembentukan Minat Investasi Keuangan pada Mahasiswa
This article aims to analyse the psychological and social dynamics in shaping investment interest among undergraduate Management students at STIEPARI Semarang, as well as to reveal the integrative contribution between internal and external factors in forming students’ investment intentions. The problem focuses on how motivation, financial literacy, self-efficacy, and risk perception interact with peer influence, family support, lecturers, and social media in developing investment interest. To approach this issue, the study employs the Theory of Planned Behaviour enriched with a behavioural finance perspective to explain the relationship between attitudes, subjective norms, and perceived behavioural control in the student context. Data were collected through in-depth interviews with twelve students and three supporting informants, observations, and documentation, and were analysed qualitatively using a thematic approach. The results show that investment interest is not influenced partially, but is formed through a dynamic interaction between self-efficacy and social validation that reinforce each other. The novelty of this study lies in the finding that investment experience acts as a mediating factor linking financial literacy to the development of self-confidence and risk-taking behaviour. This study concludes that students’ investment interest is a multidimensional construct influenced by the integration of psychological and social factors within the academic environment.
Implementasi Manajemen Sumber Daya Manusia dalam Meningkatkan Service Excellence pada Restoran di Bawen Kabupaten Semarang
This article aims to analyse the implementation of Human Resource Management (HRM) in improving service excellence in restaurants in Bawen, Semarang Regency. The problem focuses on how recruitment practices, training, standard operating procedures, performance evaluation, and work culture contribute to improving service quality. To approach this issue, the study employs Human Resource Management theory based on the Resource-Based View and the concept of service excellence in the service industry, which emphasises the strategic role of human resources as a source of competitive advantage. Data were collected through field observations, in-depth interviews with restaurant owners, supervisors, and employees, as well as documentation, and were analysed qualitatively using thematic analysis. The findings show that HRM implementation has been carried out with varying levels of formality, where restaurants with more structured HRM systems tend to deliver more consistent service in terms of friendliness, speed, and accuracy. An important finding of this study reveals a pattern that service excellence is not only determined by formal procedures but also by direct leadership from owners and a strong family-oriented work culture. This study provides a theoretical contribution by strengthening the concept that, in the context of micro and small enterprises, simple yet consistent HRM implementation can serve as a strategic mechanism in building sustainable service excellence.
Strategi Word of Mouth dan Digital Marketing terhadap Kinerja Penjualan Layanan Internet: Studi Manajemen pada PT Telkomsel Cabang Demak
This article aims to analyse the influence of Word of Mouth and digital marketing on the sales performance of internet services at PT Telkomsel Demak Branch, as well as to examine the integration of both strategies from the perspective of integrated marketing communication. This study is grounded in service marketing theory, consumer behaviour, and integrated marketing communication, with a focus on the role of interpersonal communication and digital media in shaping consumer purchasing decisions at the local branch level. This research employs a quantitative approach using a survey method. Data were collected through questionnaires distributed to 100 active customers selected using a purposive sampling technique. The research instrument was tested for validity and reliability and was deemed appropriate for use. Data analysis was conducted using multiple linear regression to examine both partial and simultaneous effects among variables. The results show that Word of Mouth and digital marketing simultaneously have a significant effect on the sales performance of internet services. Partially, Word of Mouth has a more dominant influence compared to digital marketing, indicating that customer experience and recommendations remain the primary factors in shaping purchasing decisions within the local market context. These findings emphasise that marketing effectiveness is not only determined by the intensity of digital promotion but also by the quality of customer experience that drives word-of-mouth communication. The theoretical contribution of this study lies in strengthening an integrative model of Word of Mouth and digital marketing in explaining sales performance in the telecommunications industry at the branch level, particularly in local market contexts with strong social characteristics. Thus, this study provides empirical novelty that the synergy of both strategies is more effective than their separate implementation in improving internet service sales performance.
Analisis Pengembangan Sumber Daya Manusia dalam Meningkatkan Kinerja Karyawan (Studi Kasus di KSPPS BMT As Salam Cabang Sarimulyo)
This article aims to analyse the implementation of human resource development and its impact on employee performance at KSPPS BMT As Salam Sarimulyo Branch. The study focuses on the execution of training, education, and development programs, the assessment of employee performance across the dimensions of work quality, work quantity, discipline, teamwork, and responsibility, as well as the role of human resource development in enhancing individual and organisational performance. To address these issues, the study applies human resource development theory and employee performance theory. Data were collected through in-depth interviews, direct observation, and organisational documentation, and analysed qualitatively using the Miles and Huberman interactive analysis model. The findings indicate that human resource development programs have been implemented in a structured and continuous manner, improving technical competencies, understanding of Sharia principles, professionalism, discipline, teamwork, and employee responsibility. The study also reveals that the contextual integration of training, education, and development within a Sharia microfinance institution forms a pattern of performance improvement that is not only technical in nature but also grounded in values and work ethics. Challenges such as limited training time and variations in employee participation can be minimised through adaptive adjustments in scheduling, content, and career development strategies. Therefore, this study emphasises that human resource development not only contributes to improving employee performance but also strengthens the conceptual framework linking human resource development and performance within the context of Sharia microfinance institutions, thereby offering both theoretical and practical contributions to value-based human resource management.
Peranan Penting Kitchen dalam Operasional The Windsor Hotel Toya Vignette Collection
This article aims to analyse the role of the kitchen department in supporting overall hotel operations at The Windsor Hotel Toya – Vignette Collection. The problem focuses on the kitchen’s contribution to service quality, operational efficiency, interdepartmental coordination, and guest satisfaction. The study applies service quality and hospitality operations management theories. Data were collected through in-depth interviews, observation, and documentation, and analysed qualitatively. The findings show that the kitchen acts as a quality control centre through standardised procedures, structured food safety practices, and systematic coordination. Efficiency is achieved through clear task distribution and inventory control. The kitchen also strengthens the hotel’s identity through local ingredients and service planning involvement. The study concludes that effective kitchen management is essential for maintaining service quality and hotel image. The implication suggests that strengthening kitchen management systems can enhance competitiveness and operational sustainability.
Analisis Kinerja Keuangan Koperasi Mikro di Kabupaten Semarang: Objek Studi Koperasi Faomasi Baluse Mandiri
This article aims to analyse the financial performance and assess the financial health of Koperasi Faomasi Baluse Mandiri in supporting business sustainability. The problem focuses on the condition of liquidity, solvency, and profitability ratios and their implications for operational stability and business development. To approach this issue, the study applies financial ratio analysis theory and cooperative health principles. Data were collected through financial report documentation, interviews with management and supervisors, and observation, and were analysed qualitatively with the support of financial ratio calculations. The findings indicate that the cooperative demonstrates good liquidity, a manageable capital structure despite relatively high dependence on members’ funds, and the ability to generate stable net surplus. Governance practices and internal supervision mechanisms further strengthen its financial condition. This study concludes that sound financial performance and adequate governance are essential factors in maintaining the sustainability of Koperasi Faomasi Baluse Mandiri, although strengthening internal capital and improving administrative systems remain necessary for long-term resilience.
Peran Program Pelatihan dalam Pengembangan Keterampilan Karyawan: Studi Kasus pada PT Libra Permana
This article aims to describe the planning and implementation of training programs, analyze their role in employee skill development, and identify supporting and inhibiting factors affecting training effectiveness at PT Libra Permana, Semarang Regency. The problem focuses on the extent to which training programs enhance work competencies and support organizational performance. The study applies human resource development and competency-based training theories as its theoretical framework. Data were collected through in-depth interviews, observation, and documentation, and analyzed qualitatively. The findings indicate that training is conducted through internal and external methods with an emphasis on direct practice relevant to job tasks, contributing to improvements in technical skills, procedural understanding, and teamwork communication. However, training effectiveness is influenced by managerial support, workload, and the absence of structured evaluation mechanisms. This study concludes that training plays a positive role in developing employee competencies but requires more systematic planning and evaluation to ensure sustainable organizational impact.
Peran Pelatihan Kewirausahaan dalam Meningkatkan Kinerja Pedagang Pasar
This article aims to provide an in-depth description of the role of entrepreneurship training in improving the performance of traders at Pasar Lanang Ambarawa, Semarang Regency. The study focuses on the limited managerial capacity and adaptability of traders in responding to traditional market dynamics. To address this issue, it applies theories of entrepreneurial competence development and a proactive mindset. Data were collected through interviews, observations, and documentation, and analysed qualitatively using a thematic approach. The findings indicate that entrepreneurship training enhances business management, marketing, product innovation, and service quality. Traders demonstrate more structured business practices, improved customer interaction, and better adaptation to market demand. However, the effectiveness of training is influenced by capital support, market facilities, and continuous mentoring. This study contributes to strengthening a context-based entrepreneurship training model for traditional market traders.
Manajemen Keuangan dan Pengambilan Keputusan pada Usaha Grosir: Studi Kasus Pasar Tradisional
This article aims to analyse financial management practices and their role in business decision-making in wholesale businesses at Pasar Lanang Ambarawa. The problem focuses on the implementation of financial planning, transaction recording, cash flow management, inventory control, and credit management in supporting business decisions. To approach this issue, the study employs theories of small business financial management and decision-making. Data were collected through in-depth interviews with five informants, observation, and documentation, and analysed qualitatively. The findings indicate that financial management practices are applied in a simple and experience-based manner, with a primary focus on cash flow management and inventory turnover. Financial information is used to determine stock purchases, pricing strategies, and credit policies, although it is not supported by formal financial reports. This study concludes that financial management practices play an important role in sustaining business operations, contributing to a contextual understanding of how simple financial practices support decision-making in traditional markets.
Implementasi Kebijakan Kompensasi dan Benefit serta Implikasinya pada Kepuasan Kerja Karyawan di Laris Ambarawa
This article aims to analyse the implementation of compensation and benefits policies and their implications for employee job satisfaction at Laris Ambarawa, Semarang Regency. The problem focuses on how compensation and benefits policies are implemented in organizational practice and how they are perceived by employees in shaping job satisfaction. To approach this issue, the study applies human resource management theory, particularly compensation and job satisfaction theories, emphasising fairness, motivation, and job security. Data were collected through in-depth interviews, observation, and documentation, and analysed qualitatively using thematic analysis. The findings reveal that the compensation system has been implemented through position-based salaries, performance-based incentives, holiday allowances, and benefits such as social security and annual leave. These policies contribute to employees’ sense of security, loyalty, and organisational commitment, although greater transparency in performance evaluation is still required. This study concludes that job satisfaction is influenced not only by the amount of compensation but also by the clarity of the system, consistency of implementation, and perceived fairness of policy execution.
Hubungan Skala Usaha dan Efisiensi Pengelolaan Keuangan pada KSP Makmur Mandiri
This article aims to analyse the relationship between business scale and financial management efficiency at KSP Makmur Mandiri, Semarang Regency. The problem focuses on how the growth in membership, assets, and financing volume affects governance effectiveness and financial performance. The study employs theories of business scale, organisational efficiency, and cooperative governance. Data were collected through in-depth interviews with board members, managers, and cooperative members, along with financial document analysis, and were examined using thematic analysis. The findings reveal that: (1) business scale growth drives administrative system improvement and digitalisation of financial records; (2) financial efficiency improves through better cost control and fund circulation; and (3) strengthened internal supervision is a key factor in maintaining financial stability. This study concludes that business scale positively contributes to financial management efficiency, but the relationship depends on managerial readiness and adaptive governance. This research contributes by providing a qualitative perspective on cooperative efficiency at the local level.
Work-Life Balance pada Karyawan Wanita dan Implikasinya terhadap Kinerja dan Kesejahteraan
This article aims to analyse work-life balance among female employees and its impact on performance and well-being in manufacturing companies. The problem focuses on how female employees manage the balance between work demands and family responsibilities. The study applies work-life balance, employee performance, and well-being concepts as theoretical foundations. Data were collected through in-depth interviews with eight female employees, supported by observation and documentation, and analysed qualitatively. The findings show that work-life balance is influenced by job demands, family responsibilities, organisational support, and individual strategies. A balanced condition improves work focus, productivity, and psychological well-being, while an imbalance leads to emotional exhaustion. This study concludes that organisational support and individual capability in managing dual roles are key factors in achieving sustainable work-life balance and enhancing employee performance and well-being.
Analisis Kemampuan Bahasa Mandarin terhadap Kinerja Mahasiswa Magang Internasional di Taiwan
This article aims to analyze Mandarin language proficiency and its influence on the performance of Indonesian students participating in international internship programs in Taiwan. The research problem focuses on students’ Mandarin language ability and its impact on work communication, task completion, and adaptation to an international work environment. This study employed a qualitative descriptive approach. Data were collected through in-depth interviews with 10 Indonesian students who were currently participating in or had completed internship programs in various companies in Taiwan, supported by observation and documentation. The data were analysed using data reduction, data display, and conclusion drawing techniques. The findings show that listening and speaking skills are the most dominant Mandarin competencies used in workplace communication. Students with higher Mandarin proficiency tend to understand job instructions more quickly, adapt more easily to the work environment, and demonstrate greater confidence in communicating with supervisors and colleagues. In contrast, students with limited language ability experience difficulties at the initial stage of the internship, particularly in understanding fast speech and technical job terminology, which slows down their adaptation process. This study concludes that Mandarin language proficiency has a significant influence on Indonesian students’ performance in international internship programs in Taiwan, especially in improving communication effectiveness and workplace adaptation.
Pengaruh Online Customer Review terhadap Minat Menginap Konsumen pada Hotel di Kota Bandung
This study aims to analyse the influence of Online Customer Reviews on consumers’ intention to stay at four-star hotels in Bandung City. The development of information technology and digital platforms has made online customer reviews one of the primary sources of information for consumers when choosing accommodation. This research employs a quantitative approach using a survey method by distributing questionnaires to 170 respondents who have accessed hotel reviews online. The independent variables include review credibility, review valence, information quality, review quantity, and rating score, while the dependent variable is consumers’ intention to stay. Data were analysed using reliability testing and multiple linear regression analysis with the assistance of IBM SPSS Statistics software. The results indicate that the research instruments are reliable, with Cronbach’s Alpha values of 0.809 for the Online Customer Review variable and 0.771 for the intention to stay variable. Partially, review valence (? = 0.568; sig < 0.05), information quality (? = 0.260; sig < 0.05), and rating score (? = 0.587; sig < 0.05) have a positive and significant effect on consumers’ intention to stay. Review quantity (? = -0.417; sig < 0.05) has a significant but negative effect, while review credibility (sig > 0.05) does not have a significant effect. The most dominant factor influencing intention to stay is rating score, followed by review valence. These findings indicate that consumers rely more on aggregated ratings and overall sentiment rather than the credibility of individual reviewers. Therefore, managing ratings, improving review quality, and enhancing guest experience are crucial strategies to increase consumers’ intention to stay.
Eksplorasi Praktik Manajemen Keuangan pada Usaha Mikro Toko Sembako di Desa Samban, Kabupaten Semarang
This study aims to explore financial management practices in micro grocery store businesses in Samban Village, Semarang Regency. The problem focuses on how entrepreneurs manage financial records, cash flow, business capital, and financial decision-making. This research employs a qualitative exploratory approach involving 6 grocery store owners selected through purposive sampling. Data were collected through in-depth interviews, observations, and documentation, and analysed using an interactive analysis model. The results indicate that financial management practices remain simple and informal, characterised by the use of basic cash books, reliance on daily sales revenue for capital turnover, and the absence of clear separation between business and household finances. However, entrepreneurs demonstrate practical strategies to maintain cash flow and sustain their businesses. This study contributes by providing empirical insights into real financial management practices at the micro-business level and serves as a basis for developing financial literacy and assistance programs for micro-entrepreneurs.
Audit Delay pada IDX-30: Peran Ukuran KAP, Ukuran Perusahaan, dan Umur Perusahaan
This study aims to investigate the impact of public accounting firm size, company size, and company age on audit delays in IDX-30 companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. This study uses a quantitative research design with an associative approach. The type of data used is quantitative data in the form of audited annual financial reports from 2021 to 2024. The population in this study consists of 30 companies classified as IDX-30. The research sample uses Purposive sampling by applying the criteria that the company must be consistently listed on the IDX-30 from 2021 to 2024. The sample consists of 17 companies with an observation period of four years, resulting in a total of 68 samples analysed. The data source is secondary data. The data collection technique is documentation. The independent variables in this study include the size of the public accounting firm (X1), company size (X2), and company age (X3), while the dependent variable is audit delay. The analysis method used was logistic regression. The results show that, partially, company size has a positive and significant effect on audit delay. The size of the public accounting firm and the age of the company do not affect audit delay. Simultaneously, the size of the public accounting firm, company size, and company age show a significant effect on audit delay in IDX-30 companies listed on the IDX during the research period
Revitalisasi Prajurit Nyutra Keraton Yogyakarta dan Dampaknya terhadap Identitas Budaya dan Pariwisata Budaya
This study aims to analyse the revitalisation process of the Nyutra Soldiers of the Yogyakarta Palace during the reign of Sri Sultan Hamengku Buwono X and its impact on strengthening cultural identity and the development of cultural tourism. The study focuses on the transformation of the Nyutra Soldiers from a military unit into a ceremonial institution, as well as their contemporary revitalisation within the palace context. This research employs a descriptive qualitative approach. Data were collected through non-participatory observations conducted during three royal ceremonies—Garebeg Mulud, Garebeg Syawal, and Garebeg Besar—over the 2024–2025 period. Additional data were obtained from literature review, documentation, and informal interviews with Nyutra Soldiers. The data were analysed qualitatively using source and method triangulation techniques. The findings reveal that the revitalisation of the Nyutra Soldiers is concretely manifested through the reinstatement of Abdi Dalem Mataya in carrying thowok weapons, adjustments of costumes to reflect historical forms (sleeveless attire), and the reactivation of marching movements incorporating dance elements as representations of philosophical military values. This revitalisation not only restores the historical and symbolic dimensions of the Nyutra Soldiers but also reinforces their role as a cultural identity of the Yogyakarta Palace, particularly in public rituals such as the Garebeg ceremonies. Furthermore, the presence of the Nyutra Soldiers in cultural processions contributes to cultural tourism by serving as a heritage-based attraction that enhances the destination’s appeal in a sustainable manner. This study contributes to the discourse on cultural revitalisation by highlighting the interconnection between safeguarding intangible cultural heritage and strengthening heritage tourism, particularly within the context of the palace as a living heritage institution.
Transformation of Physics Learning through Digital Media at Universitas Samudra
The transformation of learning in the digital era encourages universities to utilise technology in improving the quality of the learning process. This study aims to analyse the transformation of physics learning through the use of digital media in the Digital Learning Innovation course at Samudra University. This study uses a qualitative descriptive approach supported by simple quantitative data. The subjects of the study were 14 2nd-semester students who took courses with a weight of 2 credits. Data collection techniques are carried out through observation, questionnaires, and documentation. The results of the study show that the implementation of digital media such as interactive presentations, learning videos, online learning platforms, and media design applications is able to create a more interactive and varied learning process. The level of student participation in learning is relatively high, with the majority of students in the active and very active categories. The results of the questionnaire showed that students' perception of the use of digital media was in the very good category, with an average score of 4.24. In addition, students can produce digital learning media products with an average score of 85, which is included in the very good category. Thus, the use of digital media has been proven to be able to increase student involvement, motivation, and creativity in physics learning.
Analisis Norma dan Etika Pariwisata terhadap Kasus Penipuan Wisatawan di Kawasan Keraton Yogyakarta
Yogyakarta Palace, a popular tourist attraction, is an easy target for scammers. As a result, tourists unfamiliar with the destination become victims. In this scam case, scammers in the Yogyakarta Palace area used their modus operandi, posing as tour guides and offering civet coffee without showing a price list. Norm violations and tourism ethics are the main focus of this study. A qualitative descriptive research method was used, with data collection through literature studies and both offline and online observations. Five informants were interviewed between December 2025 and February 2026. These five individuals included stakeholders from the Yogyakarta Palace, netizens who created information threads to avoid scams, and randomly selected tourists. Data obtained through interviews were analyzed narratively, analyzing data in the form of stories from informants. Furthermore, ethnographic analysis was used to examine the culture and social interactions within specific groups, in this case, tourism subjects in the Yogyakarta Palace area. This study concludes that the scam methods used by scammers, such as posing as tour guides and offering civet coffee without a price list, create discomfort and insecurity for tourists during their travel. Losses can also affect tourists and the tourist attractions targeted by the scam. Stakeholder responses in accordance with norms and the World Tourism Code of Ethics are crucial because they can prevent further scams and ensure tourists' safety and comfort while travelling. This research is expected to contribute to stakeholders by providing clear information on related tourist attractions and to increase awareness among tourists visiting the Yogyakarta Palace area.
Gamelan Kakelentingan sebagai Representasi Identitas Budaya Masyarakat Bali: Studi Etnomusikologi di Desa Apuan, Baturiti, Tabanan
Gamelan Kakelentingan is one of Bali’s traditional music ensembles whose existence is local in nature and has received limited academic attention. This article aims to examine the musical form and structure, socio-cultural functions, and aesthetic values of Gamelan Kakelentingan as a representation of the cultural identity of its supporting community. This study employs a qualitative approach, with data collected through observation, interviews, and literature review. Data analysis is conducted using a descriptive-analytical method by relating field findings to concepts in karawitan studies and ethnomusicology. The findings reveal that Gamelan Kakelentingan possesses a simple yet well-organised musical structure, with performance patterns that are contextual and adaptive to social and ritual functions. Socially and culturally, this ensemble functions as a medium for collective interaction, a means of intergenerational transmission of cultural values, and a marker of community identity. The aesthetic value of Gamelan Kakelentingan is reflected in the harmony between sound, function, and performance context, emphasising collective harmony rather than technical complexity. This study confirms that Gamelan Kakelentingan makes a significant contribution to the corpus of Balinese karawitan and should be understood as a living and dynamic cultural practice that remains relevant within the contexts of preservation and arts education.
Propaganda by Deed and the Destruction of Authority in Ahlam Alnisa' Alharem: An Goldman's Anarcho-Feminist Reading
This study examines the forms of women's resistance against patriarchal structures in Fatima Mernissi's novel, Ahlam Alnisa' Alharem. In contrast to previous liberal feminist approaches that generally emphasize negotiation and systemic reform, this research employs Emma Goldman's Anarcho-Feminist perspective to analyze direct and confrontational resistance strategies. Utilizing a descriptive-analytical qualitative method, the present study draws upon two primary concepts: Propaganda by Deed and The Destruction of Authority. The findings indicate that the female characters within the Harem articulate their autonomy through direct action, the assertion of bodily rights, and civil disobedience, rather than mere compliance. Furthermore, these acts aim to deconstruct three intersecting forms of authority conceptually referred to as the "trinity of oppression," which encompasses the manipulation of religious tradition, state repression represented by territorial boundaries (hudud), and social class hierarchies. The culmination of this resistance is the liberation of women from internalized patriarchal control, identified within the narrative as the "internal tyrant". In conclusion, emancipation within this text is realized through the dismantling of both structural confinement (the physical spaces of the Harem) and psychological subjugation.