Abstract:This study is motivated by the importance of studying person deixis in literary works to understand the relationship between speakers, listeners, and the context of utterances in a novel. The purpose of this study is to…
describe the forms and use of person deixis in the novel Mak Comblang Cinta Babe by Ditta Arieska. This study employed a descriptive qualitative method using reading, note-taking, and data classification techniques related to person deixis. The data source consisted of dialogues and narrations found in the novel. The results showed that first-person, second-person, and third-person deixis were used by the characters according to communication situations and relationships among the characters. First-person deixis was the most dominant form because it frequently appeared in conversations between characters. This study concludes that the use of person deixis in the novel helps clarify the roles of characters and build communication within the story.
Abstract:The increasing use of electric vehicles in Indonesia is a step in the framework of transforming the transportation system to be more environmentally friendly to achieve the Net Zero Emission target of 2060. However, the…
increasing use of electric vehicles is not only due to technical and policy changes, but also communication efforts. This study attempts to analyze the sustainability communication strategy used by the TikTok account @eos_indonesia in providing education related to electric vehicles. This study uses a qualitative method with a content analysis approach, These methods consist of digital participatory observation and documentation, The data collection is an analysis of the TikTok account @eos_indonesia content data that will be taken with a time span of April 2025 - June 2026 according to the classification that has been made, the data collected includes: video content (visual, audio and narrative). and content analysis has stages, starting from determining the unit of information, data sampling, recoding or recoding data (coding), grouping based on certain categories until finally interpreting the meaning contained in the message content. The research results show that sustainability communication strategies are carried out through five approaches: providing environmental education, reducing the complexity of electric vehicle technology, storytelling based on user experience, digital visual persuasion, and combining economic and environmental benefits in every communication message. This study contributes to the field of digital communication and sustainability communication by demonstrating the potential effectiveness of social media as a public education platform towards green transportation transformation in Indonesia.
Abstract:This study aims to analyze in depth the implementation of islamic business ethics in the sale and purchase of classic Vespa motorcycles at Garage Scooter krangkeng, Indramayu Regency, trough the perspective of Sharia Economic…
nomic Law. As part of sociological phenomenon and contemporary automotive creative economy, transactions of used motorcycles with high historical value are often faced with technical information asymmetry between business actors and consumers. This study uses a qualitative-descriptive method with a normative-empirical case study approach. Primary data were collected directly from the field through participatory observation and in-depth interviews with Garage Scooter owners and consumers, while secondary data were obtaied through participatory observastion and-depth interviews with Garage Scooter owners and consumers, national regulitions. The result of the study indicate thet transaction practices at Garage Scooter Kangkeng are carried out through a direct sale and purchase scheme (bal’ musawamah) and an indent system for ordering modification restorations. Business actors have implemened basic islamic business ethics values such as honesty (shiddiq0, trustworthiness, transparancy, and reponsibility for product qualit. However, crucial loopholes are still found in the form of weak black and white doumentation (written contracts), which opens up the potential fo uncertainty (gharar) and manipulation of minor information (tadlis)related to detalled machine specifacitions and the accuracy of restoration times. Viewed form Shari Economic La, the validity of The pillar and conditions of commodity objects requires strengthening after-sales technical tansparancy through written instruments (al-kitabah) to uphold the principle of mutual consent (an-tardhin) and the right to choose (khiyar al-‘aib) in order to achieve tru benefit (maslahah).
Abstract:Adolescents represent a high-risk group for HIV/AIDS infection due to limited knowledge of transmission mechanisms and appropriate prevention strategies. Health information exposure plays a critical role in shaping adequate…
ate knowledge as the foundation for preventive behavior. This study aims to determine the level of HIV/AIDS prevention knowledge among adolescent students and to analyze its association with health information exposure. A cross-sectional study was conducted among 189 students at Institut Ilmu Kesehatan Pelamonia in 2026, recruited via random sampling. Data were collected using a structured questionnaire and analyzed using the Chi-square test (α = 0.05). A total of 66% of respondents had sufficient knowledge of HIV/AIDS prevention; however, 48% had never been exposed to related health information. A significant association was found between health information exposure and knowledge level (p = 0.04; OR = 3.4; 95% CI: [complete]). Health information exposure is significantly associated with HIV/AIDS prevention knowledge among adolescent students. Health education institutions should strengthen structured and sustainable HIV/AIDS education programs to prepare students as future health professionals.
Abstract:Digital transformation has changed accounting from a transaction-recording function into a data-driven, technology-enabled, and strategic business process. This study aims to examine how digital transformation reshapes accounting…
ccounting practices in Indonesian companies, particularly in financial reporting, management accounting, auditing, internal control, and accountant competencies. The study applies an interpretive qualitative approach through document-based case synthesis and thematic analysis of thirty-five recent national and international studies published within the last five years. The analysis identifies five major themes: automation of routine accounting activities, cloud-based accounting information systems and enterprise resource planning integration, artificial intelligence and robotic process automation in accounting and auditing, the transformation of accountants into digital analysts and business advisors, and governance challenges related to data quality, ethics, cybersecurity, and internal control. The findings indicate that Indonesian companies benefit from digital accounting through faster reporting, improved information quality, more efficient operations, and better decision-making. Nevertheless, the transformation is constrained by uneven digital literacy, limited readiness of accounting human resources, resistance to system change, weak data governance, and the need for stronger ethical safeguards. This study contributes to accounting literature by providing a qualitative synthesis of digital transformation in Indonesian corporate accounting practices and by offering practical implications for companies, accountants, auditors, and accounting education institutions.
Abstract:Neurodiversity conceptualizes autism, attention-deficit/hyperactivity disorder (ADHD), dyslexia, and related cognitive differences as natural variations in human cognition rather than individual deficits. Although this perspective…
erspective has gained increasing attention in human resource management (HRM), the intellectual structure and relevance of the existing literature to the Indonesian context remain insufficiently understood. This study maps the development of global research on neurodiversity and HRM and identifies research priorities for Indonesia. A bibliometric analysis was conducted using 993 records retrieved through a Boolean search combining neurodiversity- and HRM-related terms. Following a PRISMA-guided screening process, keyword co-occurrence, density, overlay, and total link-strength analyses were performed using VOSviewer. The analysis identified 43 dominant terms grouped into four thematic clusters: (1) inclusive HRM and diversity management, (2) workplace accommodation and disclosure, (3) intervention and school-to-work transition, and (4) ADHD and occupational mental health. The findings indicate that autism spectrum disorder and ADHD remain the most prominent topics in the literature. The field has gradually shifted from predominantly clinical and educational perspectives in 2020–2021 toward workplace accommodation in 2022 and more strategic HRM-oriented discussions during 2023–2024. However, link-strength analysis reveals that relationships between core HRM concepts and issues of accommodation, disclosure, and occupational mental health remain relatively fragmented. Moreover, Indonesia-specific and developing-country perspectives are absent from the dominant keyword structure. These findings demonstrate a substantial geographical and conceptual research gap. Accordingly, the study proposes five priority research themes to advance neurodiversity-inclusive HRM in Indonesia and provides a foundation for future empirical, policy-oriented, and organizational research.
Abstract:Public service innovation in the development of micro, small, and medium enterprises (MSMEs) in Indonesia has been historically dominated by the managerial logic of New Public Management, which positions efficiency and quantitative…
uantitative targets as the measure of success. This approach fails to build long-term relational capacity among entrepreneurs, government, and the broader supporting ecosystem. This article analyses HETERO SPACE (House of Entrepreneurs, Technology-driven Ecosystem, Resource Optimization, Supportive Programs, Accessible Network, Collaborative Environment), a public service innovation developed by the Cooperatives and SME Office of Central Java Province, which received outstanding recognition in the 2025 Public Service Innovation Competition. The analysis applies a New Public Governance framework with emphasis on two sub-theoretical dimensions, namely co-production and collaborative networking. The research approach is a qualitative case study drawing on secondary data from the official Public Service Innovation System, implementation reports of the Central Java Cooperatives and SME Office, and relevant academic literature. The central argument is that HETERO SPACE is not merely an expanded MSME assistance programmed but a transition in the role of government from a sole service provider to an ecosystem orchestrator that mobilizes resources across actors. Findings indicate that HETERO SPACE success rests on three interrelated conditions, namely a platform design that facilitates inter-actor encounters, trust built through repeated interaction, and institutional commitment from the provincial government to share authority with non-state partners. The article contributes to Indonesian public administration literature by shifting the analytical arena of co-production from the social and health sectors to economic governance, and by demonstrating that New Public Governance principles can be operationalized concretely at the subnational level.
Abstract:Culinary MSMEs with perishable products face challenges in managing production costs due to the presence of unsold products, which are often not included in determining the Cost of Goods Sold (COGS). This study aims to analyze…
nalyze the application of the full costing method by integrating Expected Spoilage Cost into the COGS calculation at Siomay Kang Dani MSME and evaluate its impact on business profitability. The study used a descriptive quantitative approach with a single case study method. Data were obtained through interviews, direct observation, and documentation related to production costs and the number of unsold products. The results show that the conventional COGS of Rp7,665 per portion increased to Rp8,975 per portion after incorporating the Expected Spoilage Cost of Rp591,240 per month. The integration of spoilage costs results in a more realistic cost calculation because it considers losses due to leftover products. A sensitivity analysis also shows that increasing spoilage levels leads to an increase in COGS and a decrease in profit margins. This study suggests that the application of a modified COGS can help MSMEs set selling prices and manage profitability more accurately
Abstract:This research is motivated by the importance of accountability in Islamic banking, which is not only related to administrative responsibility but also encompasses moral and spiritual dimensions. This study aims to understand…
tand the meaning of accountability from a sharia accounting perspective for the managers of Bank Muamalat Ambon. The study used a qualitative approach with a phenomenological method. The study population was the managers of Bank Muamalat Ambon, while informants were selected using a purposive sampling technique based on experience and involvement in Islamic banking activities. The research instrument was a semi-structured interview guide. Data collection techniques were carried out through in-depth interviews and analyzed using phenomenological analysis through the stages of transcription, coding, grouping themes, and extracting essential meanings. The results show that sharia accountability is interpreted as a professional, moral, social, and spiritual responsibility manifested through trustworthiness, transparency, sharia compliance, fair service, and supervision. The conclusion of the study confirms that sharia accountability is not only understood as formal reporting, but as an ethical and religious practice carried out in daily work activities.
Abstract:This study aims to analyze the compliance of regional fixed asset management at the Regional Finance and Asset Agency of South Sulawesi Province with the provisions of Minister of Home Affairs Regulation No. 19 of 2016,…
with a focus on motorized two-wheeled vehicles. The research method used is qualitative descriptive, with data collection techniques involving interviews and documentation. The data used consists of primary data from the interviews as well as secondary data in the form of asset management documents and related reports. The results of the study indicate that asset management has generally been carried out in accordance with applicable regulations and covers all stages of management. However, there are still challenges regarding supervision, reporting, and asset user compliance, as well as relatively complex administrative procedures. Therefore, it is necessary to optimize controls and streamline procedures to improve accountability in asset management