Journal La Sociale

Earnings Management Moderation in the Effect of Company Performance on Impression Management with Firm Size as a Control Variable

Kevin Gary Limbong — 2025-08-21

management, considering the role of earnings management as a moderating variable and firm size as a control variable. The object of the study is the banking sector listed on the Indonesia Stock Exchange (IDX) for the period 2021–2023. Firm performance is measured by Return on Assets (ROA), earnings management by discretionary accruals, and impression management through content analysis of the MD&A section in annual reports. The results show that firm performance has a negative effect on impression management, and earnings management weakens this relationship. Firm size also influences the tendency to use impression management strategies. These findings contribute to the understanding of managerial behavior in financial reporting.

Study of the Potential of Historical Sitesand Tourist Destinations in the Vietnamese Village on Galang Island in Supporting Regional

Jhoni Irawan — 2025-08-21

This study aims to trace the history of Galang Island, located in the Riau Islands Province, Indonesia, and once served as a shelter for refugees from Vietnam. From 1979 to 1996, the area known as Kampung Vietnam became a pivotal point in the history of international refugee management in Indonesia. For more than ten years, around 250,000 Vietnamese refugees lived in this area seeking safety from conflict and political instability in their country. Their presence influenced unique social interactions and cultural dynamics, both among the refugees and with the local community. Through this study, it is hoped that deeper insights can be gained into the social and cultural influences of the refugee community, as well as identifying steps to preserve the historical sites that are now part of the human heritage on Galang Island.

Caldera Toba UGG Yellow Card and Stakeholder Synergy Issues

Alifia Bahar — 2025-09-08

The designation of the Caldera Toba as a UNESCO Global Geopark (UGG) opens up great opportunities for Indonesia to be increasingly recognized in the eyes of the world, especially in the field of tourism. The uniqueness of the Caldera's geographical and morphological conditions is enhanced by the development and construction to promote the caldera to foreign and local tourists. However, in 2023 due to the lack of synergy between the government and local communities, UNESCO gave a yellow card as a warning to the Caldera Toba UGG. This research will argue the problems that occur in the Caldera Toba UGG and offer solutions that can be discussed again by the parties. The method used in this research is a literature study using books, reports, articles, journals, and other literature sources relevant to this discussion. Ecological damage caused by external and internal factors is the main factor in the damage and decline in tourist visits, in addition to the segmentation of power between stakeholders. These two factors are interrelated and need a balance of roles to overcome the problems of the Caldera Toba UGG yellow card.

Communication Strategy of State Security Sub Directorate of Security Intelligence Directorate of South Sulawesi Regional Police in Preventing Radicalism Ideology

M. Ishak Fauzan Amrullah — 2025-09-08

This study aims to analyze the communication strategy of the South Sulawesi Regional Police in countering radicalism movements and to find factors that support and hinder the implementation of the South Sulawesi Regional Police's communication strategy in countering radicalism movements in Makassar City. The approach used in this study is a qualitative approach with a descriptive research strategy. This research was conducted at the Sub Directorate of State Security, Directorate of Security Intelligence, South Sulawesi Regional Police, which was carried out from February to March 2025. The informants in this study were 6 informants, namely, the Director and Deputy Director of Ditintelkam, Head of Sub Directorate of Kamneg Ditintelkam, Head of Unit 3, Intolerant and Radical Section, and 2 Police Members of Unit 3, Intolerant and Radical Section. The results of the study show that the communication strategy used by the Sub Directorate of State Security, Directorate of Security Intelligence, South Sulawesi Regional Police in preventing radicalism ideology in Makassar City consists of situational analysis, goal orientation, media selection, message development and evaluation. Supporting factors for the implementation of communication strategies in countering radical ideology are police personnel resources, synergy between the government, religious institutions, and community organizations, and the development of social media, while inhibiting factors for the implementation of communication strategies in countering radical ideology are differences in understanding and interpretation of radicalism, the spread of hoaxes and disinformation, and limited resources

Solvability and Profitability Ratio Analysis to Assess Financial Performance at PT. United Tractors.Tbk

Riska Rahmatillah — 2025-09-08

This study aims to analyze the solvency and profitability ratios in assessing the financial performance of PT United Tractors Tbk for the period 2019–2023. The solvency ratios examined include the Debt to Equity Ratio (DER) and the Debt to Asset Ratio (DAR), while the profitability ratios consist of Return on Assets (ROA) and Return on Equity (ROE). These two categories of ratios were prioritized because they directly reflect the company’s capital structure and efficiency in generating profits, which are crucial in capturing financial resilience during periods of economic uncertainty. The analysis employed secondary data drawn from audited annual reports of PT United Tractors Tbk published by the Indonesia Stock Exchange and the company’s official website. The results indicate that solvency and profitability fluctuated throughout the study period. The sharp decline in 2020 coincided with the COVID-19 pandemic, which disrupted global demand for heavy equipment, while the improvement in ROA and ROE during 2022–2023 reflected stronger asset utilization supported by industry recovery and infrastructure expansion. Nevertheless, the increase in DER in 2023 signaled greater reliance on debt financing. This study concludes that maintaining a balance between solvency and profitability is essential for sustainable financial performance. However, since the analysis was limited to solvency and profitability ratios, future studies are encouraged to incorporate liquidity, efficiency, and market-based indicators to provide a more comprehensive picture of financial health.

Legal Analysis of Land Certification Policy from the Perspective of Legal Certainty of Land Rights

Widia Safitri — 2025-09-10

This study aims to analyze land certification policies in order to realize legal certainty of land rights, with a focus on the implementation of the Complete Systematic Land Registration (PTSL) program in Raas District, Sumenep Regency. The method used in this study is a normative juridical method with a legislative and conceptual approach. Data sources were obtained from primary legal materials such as the Basic Agrarian Law, Government Regulation No. 24 of 1997, and Regulation of the Minister of ATR/BPN No. 6 of 2018, supported by secondary legal materials in the form of scientific journals, books, and reports from related agencies. The results of the study indicate that the PTSL program has been normatively designed to provide legal protection for community land rights, however, its implementation in Raas District is still faced with various obstacles. These include low community participation, limited ownership documents, land boundary issues, and a lack of community legal understanding. Although the policy is aligned with the principle of legal certainty, its effectiveness is hampered by the lack of resources, infrastructure, and accessibility in the island region. This indicates a gap between legal norms and social reality. This study recommends the need to strengthen inter-institutional coordination, increase land service capacity, and provide ongoing legal outreach to ensure equitable and just legal certainty for communities in remote areas.

Legal Review of the Process of Handling Cases of Sexual Violence Against Children

Bobby Edwan Ramnissa Utama — 2025-09-10

This study aims to examine and analyze the handling of cases of sexual violence against children from a positive legal perspective, focusing on the implementation of legal procedures at the Batu Police Department. The method used is normative juridical, with a statutory and conceptual approach. The primary data sources consist of primary legal materials, such as the Criminal Code (KUHP), Law Number 35 of 2014 concerning Child Protection, Law Number 12 of 2022 concerning Criminal Acts of Sexual Violence, and Law Number 11 of 2012 concerning the juvenile criminal justice system. Secondary legal materials were obtained from academic literature, scientific journals, and relevant law enforcement documents. The results of the study indicate that normatively, the handling of cases of sexual violence against children is clearly regulated through laws and regulations that require maximum protection for child victims, including in investigations, special treatment during examinations, and the fulfillment of victims' rights. However, in practice at the Batu Police Department, law enforcement still faces various challenges, such as limited investigative resources, minimal psychological support, and a lack of understanding of the victim's perspective. Furthermore, the legal process still does not fully comply with the principles of restorative justice mandated by the latest regulations. This study recommends improving the capacity of investigators through gender-sensitive and child protection training, strengthening synergy between the police, child protection agencies, and supporting agencies, and ensuring ongoing oversight of the case handling process to ensure optimal protection of child victims' rights at every stage of the legal process.

Analysis of Learning Styles of Academically Achieving Students

E. Jeli Delina — 2025-09-15

This study investigates the learning styles of academically high-achieving students at SD Negeri 138/II Daya Murni, aiming to understand how these preferences influence their academic success. Employing a qualitative descriptive approach, the research was conducted from June to August 2025. The study's subjects, selected through purposive sampling, included two high-achieving students and their Class V homeroom teacher. Data were collected using method triangulation, comprising participatory observations, structured interviews, and documentation. The data were then analyzed using a descriptive analysis technique involving data reduction, presentation, and verification. The key findings indicate that while students utilized a combination of visual, auditory, and kinesthetic styles, their academic achievement was predominantly driven by the effective application of visual and auditory learning. The study concludes that an understanding and accommodation of these dominant learning styles, alongside a supportive learning environment, are crucial for fostering and sustaining high academic performance.