Journal La Sociale

A Vacuum of Norm in the Extension of the 0.5% Final Income Tax Rate for MSMEs: A Legal Analysis of the Principle of Legal Certainty in the Taxation System

Hendra Andriyana — 2026-02-23

The Final Income Tax (PPh Final) policy of 0.5% for Micro, Small, and Medium Enterprises (MSMEs) in Indonesia serves as a fiscal strategy aimed at simplifying tax administration and enhancing voluntary compliance. However, a legal issue has emerged approaching early 2025, when the validity period of the 0.5% final tax rate under Government Regulation (PP) No. 23 of 2018 expires, while its successor, PP No. 55 of 2022, does not provide any transitional mechanism or explicit extension clause. The absence of a normative framework to regulate this situation has resulted in a legal vacuum (rechtvacuum), creating legal uncertainty and potentially violating the principle of tax legality. This study aims to juridically analyze the legal vacuum in the extension of the 0.5% Final Income Tax rate for MSMEs and to evaluate its implications on legal certainty and taxpayers’ rights protection. The research employs a normative legal method using statutory, conceptual, and historical approaches, supported by relevant primary and secondary legal materials. The findings reveal that the absence of transitional regulation has led to administrative confusion, unequal tax treatment, and a decline in public trust toward the tax authority. The inconsistency between public policy announcements and formal regulations indicates a weakness in normative control within Indonesia’s tax system. Therefore, immediate regulatory intervention in the form of formal written rules is required to ensure legal certainty, prevent maladministration, and maintain the legitimacy of the national tax regime.

Reconstruction of the ASN Managerial Position System: A Legal Study of the Merit System and Structural Anti-Corruption Strategy in ASN Law No. 20 of 2023

Tutik Mahanani Umi Chaliati Dewi — 2026-02-23

This study aims to analyze the reconstruction of the State Civil Apparatus (ASN) position system from the perspective of administrative law as a strategy for preventing structural corruption, with a particular emphasis on the provisions of Law Number 20 of 2023 on ASN. The research employs a normative juridical method with statutory and conceptual approaches, supported by literature reviews and institutional reports. The analysis is grounded in administrative law theory (principles of legality, accountability, and merit), the rule of law, good governance, and structural anti-corruption theory. The findings reveal that although the merit system is normatively accommodated in Articles 13–18, its implementation continues to face serious deviations, including political interference, weak evaluation mechanisms, and the absence of clear rules on term limits. These conditions perpetuate bureaucratic patronage and create opportunities for structural corruption. This study proposes four reconstructive measures: (1) the issuance of implementing regulations concerning performance evaluation and term limitations; (2) the application of open merit-based assessments for all structural positions; (3) the institutional and executorial strengthening of the ASN Commission (KASN) and the National Civil Service Agency (BKN); and (4) the optimization of whistleblowing systems. These recommendations are expected to serve as legal and institutional instruments to strengthen the integrity, accountability, and professionalism of the bureaucracy, while closing loopholes for structural corruption in the governance of ASN positions.

A Strategy for Using Instagram as A Promotional Media for New Student Admissions

Ima Soumena — 2026-03-09

The background of this research is based on the importance of higher education institutions adapting to advancements in information technology, particularly social media, as effective communication channels to reach younger generations. The approach used is qualitative descriptive, with data collected through in-depth interviews with the admissions management, social media administrators, and students, as well as observations of promotional activities on the official Instagram account of the campus. The data analysis was conducted thematically to identify strategies, supporting factors, and obstacles in utilizing Instagram. The results indicate that STIKes Maluku Husada leverages Instagram through visual content such as posters, infographics, short videos, and interactive features like stories, reels, and live sessions to disseminate information about the new student admission process. Supporting factors for success include the high usage of Instagram among prospective students, visual content appeal, and active student participation in the promotional process. However, challenges such as inconsistent content, limited human resources, and underutilized paid promotion features (Instagram Ads) were also identified. The conclusion of this research suggests that Instagram has significant potential as a promotional media for higher education institutions like STIKes Maluku Husada. To improve its effectiveness, better social media management, enhanced content quality, and sustainable digital marketing strategies are necessary.

The The Role of Cultural Parks in Strengthening Performance Arts-Based Cultural Tourism to Support Sustainable Tourism

I Wayan Kusuma Di Biagi — 2026-03-09

This study examines the role of the Cultural Park in strengthening performance arts-based cultural tourism in West Nusa Tenggara (NTB) to support sustainable tourism. Although NTB possesses rich natural and cultural resources, the integration of performing arts into tourism development has not yet been optimized. Therefore, this research focuses on two main issues: (1) the extent to which the Cultural Park maximizes its potential as a driver of performance arts-based cultural tourism in NTB; and (2) its role in supporting sustainable tourism development. This study employs a descriptive qualitative method involving stages of data collection, analysis, and reporting. Data were obtained through observation, interviews, and document studies, and were analyzed inductively. The analysis applies the 6A tourism development model (Attraction, Accessibility, Amenities, Accommodation, Activities, Ancillary Services). The research also aligns with Asta Cita of the President, point 3 in the RPJMN 2025–2029, with a target achievement of Technology Readiness Level 3 (TRL 3) and SDGs indicator point 8. The findings reveal that NTB Cultural Park has strengths in the diversity of traditional and contemporary arts, the availability of performance facilities, and its function as a center for cultural interaction. However, limitations in curation, digital promotion, cultural calendars, and cross-sector integration remain challenges. Socially, the Cultural Park contributes to preserving cultural identity and empowering art communities; economically, it fosters the creative economy and job opportunities; and ecologically, it strengthens local wisdom in line with sustainability principles.

Implementation And Optimization Strategies for Handling School Dropouts

Kurniati Kurniati — 2026-03-09

Data from the Makassar City Education Office in 2022 reported approximately 17,000 school dropouts. This phenomenon largely stems from low-income families, where children worked to support household finances. The high dropout rate has contributed to increasing unemployment and the declining competitiveness of human resources. In addition, school dropouts were more vulnerable to various social problems such as violence, crime, and child exploitation. This study aimed to analyze the implementation strategies for addressing school dropouts in Makassar City, including the supporting and inhibiting factors. This is a qualitative study with a case study approach in Education Office of Makassar during January–March 2025. Data were collected through in-depth interviews with nine informants, observations, and document analysis. The study found that dropout management strategies have been carried out through cross-sectoral collaboration involving the government, private sector, and community stakeholders. However, heavy workloads and limited institutional support remain major challenges. Optimization efforts included the implementation of equivalency programs for reintegration into formal schools, strengthening an integrated database system, multi-stakeholder approaches, and the provision of flexible alternative education. This study recommends simplifying procedures, establishing regular cross-sectoral coordination forums, and conducting periodic evaluations of resource allocation to ensure the effectiveness of school dropout management programs.

Efficiency and Effectiveness of Waste Management: An Analysis from a Local Budget Policy Perspective

Samsul Arifin — 2026-03-09

One of the important challenges in sustainable development goals is waste management, especially in metropolitan cities such as Semarang, which has experienced an increase in population from 1 million to 1.7 million in the last two decades. This study aims to analyze budget allocation, measure efficiency and effectiveness levels, and examine the relationship between budget allocation and waste management performance in Semarang for the period 2021–2024. The methods used are descriptive and analytical quantitative methods. This approach is used to describe the amount of budget allocation for waste management programs. Quantitative analysis is conducted through Data Envelopment Analysis (DEA) to measure efficiency and Cost Effectiveness Analysis (CEA) to measure effectiveness and the relationship between budget allocation and performance achievements. The results of the study show that the budget allocation fluctuated, with the highest in 2022 and the lowest in 2024, with the largest allocation in the sub-activity of waste management through transportation. The DEA analysis shows that 2024 is the most efficient year (score of 1.00) and 2022 is the least efficient year (score of 0.73). The CEA analysis shows that 2024 will be the most effective year with an allocation of Rp69.1 billion, a cost per ton of waste reduction of Rp575,229/ton, a cost per ton of managed waste of Rp160,747/ton, and a cost per ton of recycling of Rp587,554/ton. Pearson's correlation test shows that there is no relationship between the budget amount and performance achievements

Analysis of Effective Communication Between Interview Officers and Passport Applicants

Suwardi M — 2026-03-09

This study aimed to examine effective communication and the obstacles to building effective communication between interview officers and passport applicants at the Makassar Class I Special Immigration Office. It used a qualitative approach and involved 10 informants, consisting of 6 passport applicants and 4 photo and interview officers. Data were collected through interviews and analyzed using data reduction, data display, triangulation, and conclusion drawing and verification. The findings show that effective communication during the passport interview process was reflected in several practices. Officers delivered questions clearly, in detail, coherently, and in a friendly manner. They were also highly informative and applied the 5S principles, namely smile, greet, say hello, polite, and courteous. In addition, officers explained the legal basis and passport processing procedures according to standard operating procedures, while also educating applicants about passport storage and its functions. Effective communication was further seen in the provision of clear explanations regarding the basis of interview questions and in the officers’ ability to build understanding, influence emotions positively, and encourage good attitudes through clear, simple, and friendly language. The study also found several obstacles to effective communication, including applicants who were not accustomed to speaking Indonesian, differences in regional languages, limited public knowledge about immigration, the use of formal and unfamiliar immigration terms, insufficient information about passport requirements, differences in applicant backgrounds, and limited understanding of the passport application process.

Exploration of Local Wisdom as a Disaster Communication Strategy: Building Resilience of the People

Muh. Resa Yudianto Suldani — 2026-03-10

This study aims to identify forms of local wisdom related to disasters and the challenges to their preservation in Morowali Regency. Data were obtained through in-depth interviews with informants from various indigenous communities, community leaders, and traditional practitioners, then analyzed using a qualitative approach using NVivo software. The results indicate that the Morowali local community maintains a number of traditional practices that serve as disaster mitigation and understanding tools, including agricultural rituals to ensure soil fertility, traditional ndengu-ndengu chant used during extra ordinary accident or disasters, and legends and stories that mark extreme natural events. However, the preservation of local wisdom faces various challenges, such as lack of interest among the young generation, limited documentation, the influence of modernization, and a lack of support from government institutions. This study emphasizes the importance of integrating local wisdom with modern disaster mitigation programs and cultural preservation efforts to ensure that traditional knowledge remains relevant and beneficial to the community in facing disaster risks.

Socio-Economic Impacts on Livelihood Diversification of Peatland Communities

Pratiwi Subianto — 2026-03-11

This study examines how socioeconomic factors influence livelihood diversification among households living in peatland areas in Palangka Raya City. Peatland ecosystems that are vulnerable to fire, degradation, and environmental pressure require communities to adopt adaptive livelihood strategies to sustain economic stability. Using survey data from 100 households, this study analyzes the roles of education, household income, fire risk, and access to credit within the Sustainable Livelihood Framework. The results show that education and income significantly increase households’ likelihood of diversifying their livelihoods, with education emerging as the most influential factor. In contrast, fire risk and access to credit are not statistically significant. These findings indicate that human capital and internal financial capacity play a more decisive role in livelihood decisions than ecological pressure or financial access alone. The study recommends strengthening education, vocational skills, and peatland-based local economic activities to enhance community resilience and support sustainable peatland development in Palangka Raya.

Study of the Conceptual Model of Intelligence Coordination in Indonesia Using SSM

Oktora Aditia — 2026-03-12

Coordination of state intelligence is one source of problems which also widens the spectrum of national threats in Indonesia. Errors in how to act in reducing threats, data errors, and the inability of the Intelligence Community (IC) to collectively read symptoms, are forms of intelligence failure as an early warning and early detection country. The threat dynamics also continue to develop, now they are no longer traditional (military) but even non-military hybrid, requiring the IC to improve the coordination system and share information with each other. The two main causes and interplay between ambiguous policies and high levels of institutional ego among IC members, lead to competition because each IC member reports directly so that the President assesses them as more active and productive (the single user of intelligence). Such conditions make it difficult for the President to assess analysis bias, data accuracy and the effectiveness of suggestions from the amount of information received. This study presents an illustration of the conceptual model of the state intelligence coordination system in Indonesia, using a qualitative approach with the instrument of the Soft Systems Methodology (SSM) to overcome problems in complex coordination systems (messy situations) and involving many actors with goals that are not always the same. PQR analysis, CATWOE and 3E are used in an action-oriented inquiry process to change, improve, and perfect the problematic situation of the selected system. This study produces a conceptual model that can be used as material for discussion and debate in determining purposeful activity, especially on four problems; negative stigma about sharing information, reporting dualism, membership ambiguity, and low compliance. The chosen fourth root definitions lead to transformation in the form of policy changes that emphasize the importance of sharing information, clarity of the reporting system, membership structure, and the obligation to carry out the IC coordinator's recommendations.

Integration of Governance, Risk, and Compliance and Environmental, Social, and Governance for the Indonesian Banking Sector

Jerry Marmen Simanjuntak — 2026-04-03

Coordination of state intelligence is one source of problems which also This article explores the integration of Governance, Risk, and Compliance (GRC) with Environmental, Social, and Governance (ESG) in the banking sector. The integration of GRC and ESG, known as ESGRC, plays a crucial role in mitigating both financial and non-financial risks, enhancing reputation, and creating long-term value through smarter risk management and sustainable governance. Additionally, ESGRC facilitates better responses to global challenges such as climate change and social inequality while unlocking new opportunities in sustainable finance, including carbon trading and green financing. Other strategic benefits include improved transparency, accountability, and corporate performance. However, the article highlights several major challenges, including the need for investment in advanced technologies like Big Data and Artificial Intelligence, as well as the cultural shifts required to support ESGRC adoption. Regulations like POJK 51/2017 and POJK 14/2023 in Indonesia serve as key drivers for ESGRC implementation, though global uncertainties remain significant barriers.

The Influence of Service Quality, Perceived Value, and CRM on Customer Loyalty in Indonesia’s Oil and Chemical Freight Shipping Industry

Poeti Surya Safira Adhelia — 2026-04-03

Ensuring customer loyalty in Indonesia’s oil and chemical freight shipping sector remains challenging despite substantial investment in operational improvement and digital technology. In this high risk logistics environment, where compliance, reliability, and safety are essential, customer loyalty is not shaped by service performance alone. This study examines the effects of service quality, perceived value, and Customer Relationship Management on customer loyalty, with customer satisfaction positioned as a mediating variable. Grounded in SERVQUAL, perceived value theory, and relationship marketing, the study adopts a quantitative explanatory approach. Data were collected from 200 corporate clients of PT PCS Internasional and analyzed using Partial Least Squares Structural Equation Modeling. The findings show that service quality significantly improves perceived value but does not directly influence customer satisfaction. This indicates that customers first interpret service performance through the value they receive before forming satisfaction judgments. Perceived value and CRM both have significant positive effects on satisfaction, while satisfaction emerges as the strongest predictor of customer loyalty with a path coefficient of 0.837. Mediation analysis further reveals that loyalty is formed mainly through indirect pathways, especially through the relationship between CRM, satisfaction, and loyalty. The model demonstrates strong predictive power, explaining 94.5 percent of the variance in loyalty. These findings suggest that operational excellence alone is not sufficient to secure long term loyalty. Companies must also strengthen digital CRM, transparent communication, and value delivery. This study contributes to the literature by testing an integrated loyalty model in Indonesia’s hazardous shipping industry, a context that remains rarely explored empirically.

Financial Target, Nature of Industry, Change in Auditors, Change in Directors regarding Financial Fraud and Audit Quality as Moderating Variables

Agnes K. B. Mudamakin — 2026-04-06

Audits are conducted to ensure that the information in financial statements is accurate and to provide users with confidence in management's accountability. However, financial statements still contain errors due to incomplete or biased reporting, or fraud. The 2022 ACFE results show that Indonesia ranks fourth among the four most fraudulent countries in the Asia-Pacific. In Indonesia, there were 23 cases of fraud, with 6.7 percent of these cases involving financial statement fraud. This indicates that management continues to commit fraud in financial reporting. Therefore, the purpose of this study is to examine the influence of financial targets, industry nature, changes in directors, and auditor changes on financial fraud. This study will utilize data from 13 state-owned enterprises listed on the Indonesia Stock Exchange. The results show that the moderating effect of audit quality weakens the influence of financial targets, industry nature, changes in directors, and auditor changes on financial fraud.

Determinants of Purchase Intention for Used Electric Vehicles in Indonesia: An Extended Theory of Planned Behavior Approach

Rizky Chandraditya Effendi — 2026-04-06

The volatile Indonesian used EV market is characterized by high consumer uncertainty due to aggressive new EV price wars, necessitating an understanding of the key factors driving purchase intention. This study analyzed the determinant factors influencing consumer purchase intention toward used EVs in Indonesia using an Extended Theory of Planned Behavior (TPB) framework by examining five individual motivational Attitude dimensions, Attitude, Perceived Behavioral Control (PBC), Subjective Norms, Past Purchase Experience, electronic Word-of-Mouth (e-WOM), and Willingness to Pay (WTP). A quantitative survey of 426 valid Indonesian respondents was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Research indicate that Economic Motivation is the sole significant antecedent to Attitude strongly dominating sustainable and ethical motivations, Perceived Behavioral Control (PBC) emerged as the strongest predictor of Purchase Intention underscoring consumer technical risk aversion, Attitude exhibited a marginal negative effect on Purchase Intention, suggesting that technical risk concerns outweigh positive sentiment, Purchase Intention significantly drives both e-WOM and WTP, confirming its central role in the adoption ecosystem. The conclusion is that used EV adoption in Indonesia is driven by rational economic calculation and technical confidence, rather than environmental values. Managerially, the necessity for standardized battery health certification is highlighted to enhance consumer Perceived Behavioral Control (PBC). This research offers novelty by integrating five specific motivational dimensions into an extended TPB framework to analyze purchase intention, e-WOM, and WTP within the unique and volatile Indonesian used EV market, particularly highlighting the dominant role of Economic Motivation and PBC in a developing market with high price volatility.

The Influence of Work Motivation on Employee Performance with Job Satisfaction as an Intervening Variable

Hafsah Hafsah — 2026-04-06

This study aims to examine the effect of work motivation on employee job satisfaction at the Gowa Regency Trade and Industry Office. Human resources are the main factor in determining the success of an organization, so work motivation is an important aspect to improve employee performance. This study uses a quantitative approach with data collection techniques through questionnaires to the entire population of 36 people, consisting of 29 Civil Servants and 7 honorary workers. The analysis technique used is path analysis with the help of the SPSS 23 program. The results show that work motivation has a positive and significant effect on employee job satisfaction with a p-value of 0.000 < 0.05. The highest indicator of work motivation is work performance, followed by work facilities, recognition from superiors, remuneration, and working conditions. This finding strengthens the results of previous studies that state that work motivation can increase employee job satisfaction. Facts in the field show that there are efforts to provide motivation by leaders through challenging tasks, direction, and appreciation for employee performance. Thus, the higher the work motivation given to employees, the higher their level of job satisfaction. These results form an important basis for efforts to improve the quality of human resources in government environments.

Integration of Public Speaking Skills in Business Communication: A Strategy to Improve Company Reputation

Andri Astuti Itasari — 2026-04-08

This study aims to explore the role of public speaking skills in enhancing corporate reputation through strategic business communication. This study uses a Systematic Literature Review (SLR) approach involving the identification, evaluation, and systematic analysis of 50 articles, where six selected articles are the main focus based on the relevance and completeness of the text. The results of the study indicate that effective public speaking skills can strengthen emotional connections with the audience, increase public trust, and strengthen corporate reputation. In addition, communication strategies through strong public speaking narratives significantly contribute to crisis management and building relationships with stakeholders. This study also found that public speaking combined with social responsibility (CSR) communication creates positive perceptions of the company, strengthens customer loyalty, and increases the value of the organization's reputation. The contribution of this study to academic discussions is to strengthen the argument that public speaking skills are a strategic element in corporate reputation management. These findings provide a new perspective on the integration between public speaking and corporate communication strategies, which have often been separated in related research. This study also highlights the importance of public speaking in building transparency, trust, and emotional connections with various stakeholders, both internal and external. Thus, this study offers practical guidance for organizations in managing reputation through effective communication, as well as providing important insights for academics and practitioners to develop public speaking-based communication models in the digital era. This study provides a strong foundation for the development of innovative and relevant business communication strategies in an increasingly competitive global landscape..

The Impact of Academic Stress on Students' Mental Health: A Qualitative Study of Student Experiences

Baltasar Insantuan — 2026-04-13

This research examines the impact of academic stress on students' mental health, which is caused by high academic demands. Using a qualitative approach and in-depth interviews, the study explored the experiences of 20 students at SMP Budi Mulia Bogor during August-September 2025. The purpose of this study is to identify and analyze how academic stress, such as heavy workloads, pressure to achieve, and academic competition, can become a "silent killer" that erodes students' psychological well-being. The results indicate that high academic stress significantly contributes to increased anxiety, depression, and burnout among students. Implications include sleep disturbances, fatigue, decreased motivation, and withdrawal behavior. Therefore, it is important to create a learning environment that supports students' mental health through proportional time allocation, transparent scheduling, innovative teaching methods, as well as the active role of teachers and parents in supporting students' psychological well-being.

Sharia Cooperative Promotion Strategies and their Role in Increasing Membership Growth

Anton Priyo Nugroho — 2026-04-13

Sharia cooperatives play a strategic role in promoting inclusive economic development by providing financial services aligned with Islamic principles. In recent years, increasing competition among financial institutions has compelled Sharia cooperatives to adopt more adaptive and persuasive promotional strategies to attract new members. This study aims to qualitatively explore the promotional dynamics of Sharia cooperatives and examine how various promotional instruments contribute to membership growth. Unlike conventional studies that rely primarily on qualitative surveys, this research employs an qualitative analytical approach to capture complex patterns, interactions, and non-linear relationships among promotional variables based on empirical field data. The study focuses on key promotional, including social media promotion, community-based marketing, trust-building communication, and perceived Sharia compliance. Data were collected through in-depth interviews, focus group discussions, and institutional documentation from selected Sharia cooperatives. The findings are expected to provide contextual insights into the integration of Islamic values with data-driven promotional strategies. This research contributes to the development of innovative promotion models for Sharia cooperatives by highlighting the potential of artificial intelligence in strengthening strategic decision-making. Practically, the results are anticipated to offer policy-relevant insights for cooperative managers and regulators seeking to enhance the sustainability and competitiveness of Sharia-based financial institutions.

Written Language Errors in Elementary School Students: A Psycholinguistic Analysis

Asia M — 2026-04-13

This study examines the written language errors produced by elementary school students in Makassar City through a psycholinguistic and educational management lens, foregrounding how linguistic performance is shaped by systemic, organizational, and instructional structures. Using a qualitative descriptive design, the research analyzed students’ written texts, classroom observations, and interviews with teachers to uncover the types, patterns, and underlying sources of writing errors. Findings reveal four dominant categories of errors orthographic, morphological, syntactic, and semantic each reflecting not only developmental cognitive processes but also the influence of instructional fragmentation, inconsistent feedback mechanisms, and limited teacher expertise in psycholinguistic-responsive pedagogy. Teachers’ perspectives further demonstrate how large class sizes, insufficient resources, and culturally unresponsive management practices constrain effective writing instruction, ultimately reproducing recurring student errors. The study argues that these linguistic weaknesses are organizational products, not individual deficits, and must therefore be addressed through strategic school management interventions. The implications highlight the need for coherent literacy programs, capacity-building for teachers, improved feedback systems, and managerial alignment between curriculum design and classroom delivery. By situating children’s written errors within the broader structure of educational governance, this study contributes to both psycholinguistic scholarship and educational management research, offering a deeper understanding of how institutional practices shape literacy outcomes. The results underscore that improving student writing accuracy requires integrated systemic reform rather than isolated classroom-level adjustments.

The Influence of Project Managers’ Hard and Soft Competencies on the Success of Fiber Optic Projects in Indonesia with Moderation of Project Managers’ Work Experience

Aulia Afifah Ulfah Nurfauziah — 2026-04-13

Fiber optic network development is a strategic priority for expanding equitable internet access and supporting socio economic growth. Despite its importance, fiber optic projects often face implementation challenges that create stakeholder conflicts and expose projects to risks that may hinder success. Because fiber optic communication systems are widely used from local to international levels, their implementation demands not only technological readiness but also capable human resources. In this context, project managers are central to project outcomes, and selecting the right manager becomes essential, although the competencies required may differ across organizations and projects.

Based on the literature, project managers’ hard competencies, soft competencies, and work experience are considered important factors related to project success. Work experience is also often viewed as a factor that can strengthen employee competencies. Accordingly, this study examines the effects of project managers’ hard and soft competencies on the success of fiber optic projects in Indonesia and tests whether work experience moderates these relationships.This study uses a quantitative survey approach and analyzes the data with Partial Least Squares. The findings show that work experience does not significantly affect the success of fiber optic projects in Indonesia and does not moderate the influence of either hard or soft competencies on project success. In contrast, hard competencies have a positive and significant effect on project success, while soft competencies show a positive but not significant effect. These results indicate that technical competence remains the most decisive factor in the success of fiber optic projects.

Analysis of Potential Deviations in the Village Fund Supervision Chain

Melda Mariana Poeh — 2026-04-13

The Village Fund Program represents a key policy initiative of the Indonesian government aimed at accelerating rural development and enhancing community welfare. Despite its strategic importance, its implementation continues to face oversight challenges that create opportunities for irregularities, as observed in Manggarai Regency, East Nusa Tenggara. This study seeks to examine the implementation of the Village Fund oversight system, identify potential points of deviation within the control chain, and analyze the implications of weak supervision on accountability.This research adopts a descriptive qualitative approach using a case study method. The study was conducted in four villages in Satar Mese District, namely Paka, Papang, Lolang, and Umung. Data were collected through in-depth interviews, observation, and documentation involving village heads, officials, BPD members, facilitators, community leaders, and beneficiaries. Data analysis followed thematic procedures, including data reduction, presentation, and conclusion drawing, supported by source and method triangulation to ensure validity. The findings reveal that the oversight system remains suboptimal. Potential irregularities emerge in three dimensions. Procedurally, monitoring and audits are not conducted consistently, with Lolang Village not audited by the Inspectorate between 2019 and 2024. Participatory weaknesses are evident in the limited involvement of the community and BPD. Administratively, documentation and reporting practices remain incomplete. These conditions increase the risk of moral hazard, weaken accountability, and reduce public trust. Grounded in Agency Theory, Fraud Triangle Theory, Good Governance, and public sector deviation perspectives, the study highlights the need to strengthen BPD capacity, enhance officials’ competence, provide internal audit training, and implement periodic external audits to ensure transparent, participatory, and accountable governance.

Historical Analysis of Changes in the Social Structure of Sago Farmers in the Traditional Community

Fajar Sidiq Limola — 2026-04-14

This research examines the transformation of the social structure of sago farmers among the To Limola Indigenous community in Sassa Village, Baebunta Subdistrict, North Luwu Regency. Sago functions not only as a primary food source but also as a crucial element of the local social and cultural system. However, modernization, agrarian policies, and market penetration have significantly altered production patterns and social relations. Employing a social history approach, this study traces the dynamics of collective labor in the masambe tradition, social stratification based on land ownership and noble genealogical symbols (balailo), and the transformations brought by industrial technology and the younger generation’s economic orientation. The findings indicate that sago ownership has long been closely tied to social status and symbolic capital, while technological and market developments have produced new forms of stratification rooted in capital ownership. Nevertheless, collective values endure through sumambe rama (mutual cooperation) practices that sustain internal solidarity. This study highlights that shifts in the To Limola social structure are driven not merely by economic factors but by the complex interplay between customary systems, agrarian politics, and modernization.

Employee Retention Strategies: A Mediation Analysis of Job Satisfaction

Rindy Aristiani — 2026-04-14

This study examines the organizational determinants of employee job satisfaction and their effect on intention to stay within G Group, a diversified property and lifestyle business experiencing persistent turnover. A quantitative method was applied using Partial Least Squares Structural Equation Modelling (PLS-SEM). Survey data were collected from 244 employees with a minimum of three months’ tenure, ensuring relevance beyond probationary stages. Job satisfaction was positioned as a mediating variable. Organizational culture, compensation, and career development have a significant effect on job satisfaction, whereas work–life balance shows no significant influence on either job satisfaction or intention to stay. Job satisfaction strongly predicts intention to stay and mediates the effects of culture, compensation, and career development. The weaker influence of career development and work–life balance appears to be related to demographic characteristics and variations in respondents’ work experiences. The findings support Herzberg’s distinction between motivators and hygiene factors, while Social Exchange Theory clarifies how supportive culture and fair compensation generate reciprocal commitment, also align with Talent Management Theory that development practices influence retention mainly through their impact on satisfaction. Findings suggest that proactive strategies, such as strengthening supportive organizational culture, ensuring fair and transparent compensation, and building structured career development, are more effective in reducing turnover and improving employee intention to stay than reactive approaches like counteroffers or short-term retention responses. This study offers empirical insight into how retention mechanisms function across different business sectors within one organization, highlighting variations in employee perceptions shaped by distinct operational contexts.

Redefining the Concept of Sabilillah to Strengthen Arguments for Gender-Just Zakat Distribution for Vulnerable Minority Groups (Women and Children Victims of Violence)

Ulfa Choironi — 2026-04-14

Studies on zakat distribution from a gender justice perspective have grown significantly. Zakat should not be understood only as a relationship between muzakki and mustahik in general, but also as a means of showing support for vulnerable groups, especially women and children who are victims of violence. In this sense, zakat can function as an instrument for promoting justice in the social order. This study uses a literature-based approach to examine patterns in previous research. The findings show that zakat distribution in Indonesia has not yet been optimally directed toward women and children who experience violence. Even so, the literature reveals important opportunities for developing a more inclusive and gender-responsive model of zakat management. A number of previous studies have shown concern for marginalized groups and opened space for a broader interpretation of zakat distribution. The study also finds that one of the main weaknesses of zakat institutions in Indonesia is the limited application of inclusive and gender-responsive approaches in addressing complex social realities. Therefore, a more critical and gender-fair perspective is needed, especially in reinterpreting the eight categories of zakat recipients in a more inclusive way. Such an approach is important for creating a more equitable welfare system for society. Further empirical research is needed to strengthen these findings, expand collaboration, and ensure that zakat distribution can have a real impact on vulnerable minority groups, particularly women and children who are victims of violence.

Implementation Of Human Resource Management in Supporting the Development of Artists’ Creativity

Muhammad Abduh — 2026-04-16

This paper seeks to examine how human resource management can be implemented to facilitate the process of nurturing the creativity of artists in the context of Al Hasyimi Calligraphy Art Studio in Palu City, Central Sulawesi. A qualitative descriptive method was used in the study to get to know the managerial practices and creative development in the natural environment of the studio. Participant observation, in depth interviews, and documentation were used to collect data that included the studio leader, trainers and active members. The interactive model of data reduction, data display, and conclusion drawing was used to analyze the data. The results reveal that the practices of human resource management applied in Al Hasyimi Calligraphy Art Studio are characterized by adaptive planning, open-based recruitment that is based on interest and commitment, life-long training and mentoring, and moral and religious-based supervision. They are not structured in a very formal system but they are effective in providing an environment that is conducive to artistic learning and development of creativity. The research also established that commitment to leadership, an enabling organizational environment and the intrinsic motivation of the members are critical aspects that reinforce creativity. Simultaneously, the lack of financial resources, poorly equipped facilities, and a lack of a well-established career development system are serious problems. The research concludes that creativity can be supported effectively through human resource management in a community based artistic institution provided that it is based on commitment, mentorship and shared values.