Abstract:This study aims to analyze the influence of Love of Money and Machiavellian traits on the ethical perceptions of accounting students. The independent variables in this study are Love of Money (X1) and Machiavellian traits…
s (X2), while the dependent variable is the ethical perception of accounting students (Y). This study employs a quantitative approach using a survey method. The population of this study consists of accounting students at Universitas Negeri Gorontalo, with a total sample of 32 respondents selected using purposive sampling technique. Data were collected through the distribution of questionnaires via Google Forms and analyzed using descriptive statistical analysis and multiple linear regression with the assistance of SPSS software.The results of the study indicate that partially, Love of Money has a positive and significant effect on the ethical perceptions of accounting students. This suggests that students perceive money as a motivation to achieve success in an ethical manner. Meanwhile, Machiavellian traits have a negative and significant effect on the ethical perceptions of accounting students, indicating that the higher the tendency toward manipulation and self-interest orientation, the lower the level of ethical perception. Simultaneously, Love of Money and Machiavellian traits have a significant effect on the ethical perceptions of accounting students.
Abstract:This study aims to analyze public policy evaluation and environmental governance issues surrounding the Rempang Eco City Project in Indonesia, particularly following its exclusion from the National Strategic Project agenda.…
da. The research employs a qualitative approach using a case study method and systematic literature review from government regulations, scientific journals, environmental organization reports, official investigations, and national media coverage related to Rempang Island. Data were analyzed using public policy and environmental mitigation perspectives. The findings indicate that the Rempang Eco City policy generated serious social conflicts, ecological threats, and legal uncertainty due to weak community participation during the policy formulation process. From an environmental mitigation perspective, the industrialization of Rempang Island has the potential to trigger coastal ecosystem destruction, air and water pollution, coastal abrasion, loss of fishermen’s livelihoods, and prolonged social conflict. The government’s recent decision to remove Rempang Eco City from the National Strategic Project list is considered an important corrective policy. However, unresolved legal and environmental governance issues remain. Policy evaluation based on effectiveness, efficiency, adequacy, equity, responsiveness, and appropriateness demonstrates that the Rempang Eco City policy failed to fulfill the principles of sustainable development and good governance.
Abstract:This research comprehensively analyzes the glass industry development policy on Rempang Island, Batam City, Riau Islands Province, using an environmental risk mitigation approach. Employing a descriptive qualitative method…
od with a case study design and library research, this study examines five main dimensions: the chronology of the Rempang Island case, policy conflicts and controversies, the government regulatory framework, disaster risk analysis from nine environmental perspectives, and overall policy evaluation. The findings reveal that the Rempang Eco City project, designated as a National Strategic Project (PSN) through Permenko for Economic Affairs Number 7 of 2023, triggered prolonged agrarian conflict due to the absence of meaningful participation from indigenous Malay communities who have inhabited 16 ancient villages on the island since 1834. The project implementation was marked by forced evictions, repeated acts of violence, and non-transparent environmental impact assessment (AMDAL) processes. Disaster risk analysis from nine environmental perspectives covering air quality, water quality, coastal and marine ecosystems, sand mining and geological degradation, biodiversity, community health, social-cultural impacts, climate change vulnerability, and environmental governance consistently produces high-risk assessments, affirming that Rempang Island as a small island ecosystem lacks adequate carrying capacity for large-scale glass industrial development without permanent and irreversible ecological damage. Although Presidential Regulation Number 12 of 2025 de facto removed Rempang Eco City from the list of 77 National Strategic Projects under President Prabowo Subianto’s administration, the absence of an explicit revocation of Permenko Number 7 of 2023 creates ongoing legal ambiguity for affected communities. This research concludes that Indonesia urgently requires fundamental reform in its investment-based development policy paradigm, encompassing strengthened indigenous community participation mechanisms, elevation of AMDAL as a non-circumventable legal requirement prior to investment designation, and application of the ecological precautionary principle in small island development.
Abstract:This study aims to determine the influence of internal control and the village financial system on the managerial performance of village apparatus in the villages of West Limboto District. This research employed a quantitative…
tative method. The data used in this study were primary data collected through questionnaires distributed to village apparatus in West Limboto District, resulting in a sample of 118 respondents. The sampling technique used was purposive sampling. The analytical tool employed was multiple linear regression analysis. The results indicate that the Village Financial System has a positive effect on the Managerial Performance of Village Apparatus, whereas Internal Control does not have a positive effect on the Managerial Performance of Village Apparatus.
Abstract:Direct incentive programs from a brand manufacturer to a distributor's sales force are uncommon in the Indonesian B2B lighting sector, and their consequences for portfolio composition and distributor profitability have not…
ot been empirically tested. This study examines whether a flat 3 percent quarterly bonus, applied uniformly across a portfolio of more than three hundred products spanning a 600-fold price range, produces unintended consequences beyond its stated goal of volume growth. A sequential explanatory mixed-methods design is used. The quantitative phase analyses 781 product-quarter observations covering 326 products over eleven quarters from mid-2023 through end-2025. The qualitative phase uses confirmatory interviews with seventeen informants from distributor management and sales teams. The incentive program successfully drives all four sales performance dimensions measured in the study, covering volume growth, revenue share, transaction frequency, and a cumulative growth index, all of which are statistically significant. However, higher-priced products attract significantly fewer transactions per quarter and grow more slowly over time. Seven of eight hypotheses are supported. Qualitative findings confirm that the incentive effect adds to total selling activity rather than redirecting it, but transaction attention consistently concentrates on lower-priced products across the eleven-quarter period. The study extends agency theory to a three-party setting and provides the first panel-level evidence of composition effects from a uniform sales incentive in Indonesian B2B distribution.
Abstract:This study aims to analyze the concept and application of hospital criminal liability in cases of medical malpractice in the Indonesian criminal law system, as well as examine the relationship between the individual responsibility…
onsibility of medical personnel and the responsibility of hospital institutions. This study uses a qualitative approach with case study methods and a juridical-normative approach enriched with empirical data. Data was collected through in-depth interviews with legal practitioners, medical personnel, and hospital managers, accompanied by a documentary study of laws and regulations, court rulings, and related literature. The results of the study show that criminal liability in cases of medical malpractice is generally still focused on individual medical personnel as direct perpetrators, while the accountability of hospital institutions has not been optimally applied in criminal law enforcement practices. In addition, it was found that there is a complex relationship between the professional responsibilities of medical personnel and the institutional obligations of hospitals in ensuring health service standards, including aspects of supervision, risk management, and medical service systems. This study concludes that it is necessary to strengthen the concept of corporate criminal liability for hospitals in cases of medical malpractice in order to create legal certainty and more balanced protection for patients, medical personnel, and health service institutions. The findings of this study contribute to the development of health law studies and become a basis for consideration for policymakers in formulating more effective regulations and law enforcement mechanisms.
Abstract:Interfaith marriage is a classic yet ever-relevant issue in Islamic family law. This study aims to examine the legal status of interfaith marriage in Islamic family law through classical and contemporary fiqh perspectives,…
s, as well as its arrangement in the Compilation of Islamic Law (KHI) in Indonesia. The method used is normative legal research with statutory and conceptual approaches, referring to authoritative classical tafsir and fiqh works such as Jami' al-Bayan by al-Tabari, al-Jami' li Ahkam al-Qur'an by al-Qurtubi, Tafsir Ibn Kathir, al-Umm by Imam al-Shafi'i, and al-Mughni by Ibn Qudamah, as well as contemporary works such as Fiqh al-Sunnah by Sayyid Sabiq and the works of Wahbah al-Zuhaili and Yusuf al-Qaradawi. The findings indicate that classical jurists unanimously prohibit the marriage of a Muslim woman to a non-Muslim man and the marriage of a Muslim man to a polytheist (mushrik) woman, but differ regarding the marriage of a Muslim man to a woman of the People of the Book (Ahl al-Kitab). Meanwhile, the KHI takes a stricter stance by prohibiting all forms of interfaith marriage, in line with the principle of preventing harm (sadd al-dhari'ah) and the MUI Fatwa of 2005. This study concludes that the KHI represents a contextualization of fiqh adapted to the conditions of Indonesian society.
Abstract:The agriculture sector plays a strategic role in the national economy and is highly dependent on fertilizer availability on support crop productivity. This study aimed to analyze the effectivenss of subsidized fertilizer…
er distribution and its impact on rice productivity in the tidal lowland areas of Tanjung Lago District, Banyuasin Regency. The research employed both quantitative and qualitative descriptive approaches using a stratified random sampling method involving 60 farmers who received subsidized fertilizer and 30 farmers who did not reveive subsidizer fertilizer. The effectiveness of subsidizer fertilizer distribution was evaluated using a likert scale based on the Six Appropriateness Principles, while the impct on rice productivity was analyzed by comparing the productivity levels of the two farmer groups. The findings showed that the distribution of subsidized fertilizer was generally categorized as moderately effective, with an average effectiveness score of 71,33%. The price compliance indicator was classified as highly effective (91,66%), while location suitability was categorized as effective (81,00%). Meanwhile, quantity appropriateness, fertilizer type suitability, and timeliness of distribution were categorized as moderately effective. The findings showed that the distribution of subsidized fertilizer was generally categorized as moderately effective, with an average effectiveness score of 71.33%. The price compliance indicator was classified as highly effective (91.66%), while location suitability was categorized as effective (81.00%). Meanwhile, quantity appropriateness, fertilizer type suitability, and timeliness of distribution were categorized as moderately effective. In contrast, the fertilizer quality suitability indicator was still considered ineffective, with an effectiveness score of 55%. The use or subsidized fertilizer also contributed positively to rice productivity. Farmers receiving subsidized fertilizer achieved an average rice productivity of 3.77 ton ha⁻¹, whereas farmers who did non receive subsidized fertilizer produced an average productivity of 3.20 ton ha⁻¹. This resulted in a productivity defference of 0.57 ha⁻¹.. equivalent to approximately 17.81%.
Abstract:This study examines the visual symbols and cultural values contained in the Marhum Pekan Tomb, one of the historical sites inherited from the Siak Sri Indrapura Sultanate which is the cultural identity of Pekanbaru City.…
City. The purpose of this study is to reveal the meaning, philosophical values, and forms of acculturation of Islamic culture with local Malay traditions represented through the physical form and ornamentation of the tomb. This study uses a qualitative descriptive method with Erwin Panofsky's iconographic approach which includes three stages of analysis, namely pre-iconography, iconography, and iconology. Data sources were obtained through field observations, in-depth interviews, as well as literature and documentation reviews. The results of the study show that visually (pre-iconography), the Marhum Pekan Tomb displays the architectural characteristics of the Selaso Jatuh Kembar House, the use of Malay regalia, stepped jirat forms, and headstones with gender-differentiating shapes, all of which are a blend of local and Islamic culture. Based on the iconographic analysis, all ornaments in the form of plant and flower motifs contain symbolic meanings of purity, fragrant names, good deeds, and obedience to Islamic teachings that prohibit the depiction of living creatures. Meanwhile, iconological analysis reveals the fundamental meaning that this tomb complex is a tangible manifestation of the Malay people's philosophy of life, namely "Adat bersendi Syarak, Syarak bersendi Kitabbullah". The tomb of Marhum Pekan is not merely a burial place, but also evidence of the history of Islamic-Malay civilization and the collective memory of the community, which confirms that the development of Pekanbaru City grew and developed on a foundation of religious values and harmonious local cultural wisdom.
Abstract:Public participation is a hallmark of political modernization. There are two characters used to capture the informant's view of community participation, namely sociological and cultural conditions. Sociological conditions…
s refer to the empirical and objective dimensions of the audience or community participation, which are all people belonging to the infrastructure and political superstructure—the purpose of this study: community participation in supporting women to achieve leadership. The method used in this research is a qualitative approach with case studies. The subjects of this study were three relatively prominent female regional heads, namely: female regional heads from dynastic typology, politician typology and bureaucratic typology. The three women regional heads are incumbent elements. The results of the women's research determine practical steps in realizing tolerance, identifying personal, mostly female regional heads who have a side of attractiveness and power which is carried out together, not to endure joint suffering but for mutual progress.