Abstract:This study aims to analyze the influence of multi-stakeholder collaboration on the resilience of tourism activities and to examine the mediating role of sustainable tourism management within a community-based tourism village…
lage context. A quantitative explanatory research design was employed, using Partial Least Squares Structural Equation Modeling (PLS-SEM). The research was conducted in Nglanggeran Tourism Village, Special Region of Yogyakarta, Indonesia, with data collection carried out in 2025. A total of 90 respondents were selected through purposive sampling based on their active involvement in village tourism activities. The three main constructs, namely multi-stakeholder collaboration, sustainable tourism management, and tourism activity resilience, were measured using a 5-point Likert scale instrument. PLS-SEM analysis was employed to evaluate the measurement and structural models, encompassing assessments of validity, reliability, R², Q², and hypothesis testing via bootstrapping. Findings indicate that multi-stakeholder collaboration has a positive and significant effect on both sustainable tourism management and tourism activity resilience. Sustainable tourism management also shows a positive and considerable influence on tourism activity resilience. Furthermore, a partial mediation effect was identified, wherein sustainable tourism management strengthens the impact of multi-stakeholder collaboration on the strength of tourism activities. Structured and inclusive multi-stakeholder collaboration, when integrated with sustainable tourism management practices, enhances the resilience of tourism activities in community-based destinations. These results underscore the crucial importance of collaborative governance and sustainable management practices in fostering destination sustainability and resilience.
Abstract:The principle of legality is a fundamental concept in the Indonesian criminal justice system, ensuring legal certainty and the protection of human rights from arbitrary criminal punishment. However, the rapid development…
of modern crimes often leads to legal gaps or vague norms that require judges to conduct judicial law-finding (rechtsvinding) when resolving criminal cases. This research aims to analyze the position of the principle of legality as a legal limit to judicial authority and examine how far judicial law-finding can be carried out without violating the essential principles of criminal law. This study employs a normative legal research method with a statute approach, conceptual approach, case approach, and historical approach. The results demonstrate that the principle of legality plays a crucial role in restricting judicial interpretation to prevent the creation of new offenses that may harm defendants and to ensure punishment can only be imposed based on pre-existing laws. Nonetheless, judicial law-finding remains necessary to address contemporary crimes that are not yet regulated under statutory law. Therefore, a proportional balance between legal certainty and substantive justice is required so that the principle of legality and judicial law-finding can work synergistically within Indonesia’s criminal justice system.
Abstract:This study aims to analyze the influence of the marketing mix, service quality, and customer satisfaction on repurchase intention at Singhasari Resort. The research employs a quantitative approach using Partial Least Squares–Structural…
ares–Structural Equation Modeling (PLS-SEM). The sample consists of guests who had stayed at least once at Singhasari Resort during the period of January 2024 to November 2025. The findings indicate that (1) the marketing mix has a significant effect on customer satisfaction and repurchase intention, (2) service quality significantly influences customer satisfaction and repurchase intention, although it represents the weakest predictor, (3) customer satisfaction significantly affects repurchase intention, and (4) customer satisfaction mediates the relationship between the marketing mix and service quality on repurchase intention.
Abstract:This study aims to analyze the financial distress condition of PT Pertamina Patra Niaga during 2019–2023 using the Springate Score (S-Score) model. Financial distress is a critical stage preceding potential bankruptcy, commonly…
commonly detected through declining liquidity, profitability, and operational capability. This study employed a quantitative descriptive approach using secondary data sourced from audited financial statements. The Springate model, consisting of four key ratios (working capital to total assets, EBIT to total assets, EBT to current liabilities, and sales to total assets), was applied to evaluate the company’s financial stability. The results show fluctuating financial performance. PT Pertamina Patra Niaga was categorized as financially healthy (safe zone) in 2019, 2020, 2021, and 2023, but experienced financial distress in 2022 due to severe liquidity pressure and increased short-term liabilities. The overall average S-Score of 0.9453 places the company in the grey area, indicating potential vulnerability to financial instability. The findings highlight the importance of improving liquidity management, strengthening working capital, and increasing operational efficiency to prevent future distress. Distress dengan Metode Springate Score pada PT Pertamina Patra Niaga Periode 2019–2023
Abstract:This study aims to analyze the validity of the use of language in the Investigation Report (BAP) of the Suspect in the Gowa Police Criminal Investigation Unit through a forensic linguistic study. The focus of the research…
h is directed at four linguistic aspects, namely diction, syntax, coherence, and ambiguity, which have the potential to affect the accuracy, clarity, and consistency of information in BAP documents. This study uses a qualitative approach with a case study design, involving five Suspect BAP documents as primary data analyzed through qualitative content analysis techniques using the interactive model Miles, Huberman, and Saldaña. The results of the study show that the use of diction in some BAPs does not fully reflect the suspect's literal statements, but is a narrative construction of the investigator that has the potential to cause meaning bias. In the syntax aspect, it was found that the sentence structure was long, ineffective, and layered so that it gave rise to the blurring of the subject of action and the flow of information. The aspect of coherence also shows irregularities in the organization of the chronology which results in the flow of events becoming illogical and making it difficult to understand the sequence of events. Meanwhile, referential and semantic ambiguity is found in a number of parts of the BAP, especially related to the use of unclear pronouns that open up the possibility of double interpretation. These findings indicate that the linguistic aspect plays a crucial role in the validity of BAP as a legal document. Linguistic inaccuracy has the potential to affect the interpretation of law enforcement officials and have an impact on the fulfillment of suspects' rights. This study emphasizes the need to improve language competence for investigators and the application of forensic linguistic principles in the preparation of investigation documents.
Abstract:Corruption, as an organized and transnational crime, demands a more effective asset recovery mechanism than the conventional criminal approach currently applied in Indonesia. The limitations of criminal law instruments in…
n tracing, confiscating, and repatriating assets that have been transferred, concealed, or placed outside national jurisdiction form the central background for the urgency of the Asset Forfeiture Bill. This study aims to analyze the concept of asset forfeiture for corruption cases through the non-conviction based forfeiture mechanism and assess the alignment of the Asset Forfeiture Bill with international standards, particularly the UNCAC. The research employs a normative legal method through an examination of legislation, academic literature, international documents, and comparative best practices. The findings indicate that the Bill introduces a new enforcement paradigm through in rem procedures, an integrated asset-tracing system, civil judicial control, and transparent asset management. The discussion reveals that although the Bill has significant potential to enhance state asset recovery, its implementation requires strengthened evidentiary standards, protection of property rights, and improved inter-agency coordination. The study concludes that the Asset Forfeiture Bill represents a strategic instrument for improving the effectiveness of anti-corruption efforts, yet its success depends on procedural safeguards, transparency in asset administration, and the institutional capacity of law enforcement bodies.
Abstract:The emergence of the COVID-19 pandemic in 2019 has had an impact on all aspects of life, particularly global health. Indonesia is one of the affected countries. The Indonesian government has responded to the conditions of…
f this pandemic, one of which is by imposing access restrictions to prevent the pandemic from spreading. This policy indirectly affects the community's activities, including the utilization of existing healthcare services. Meanwhile, available data show that one of the major issues that the Indonesian state is still dealing with is its status as the third country with the greatest number of TB (Tuberculosis) cases in the world, with some of the TB cases being classified as Drug-Resistant Tuberculosis (DR-TB).
Abstract:This article examines political practices concerning gender issues in Indonesia by highlighting the roles of maternalism (ibuisme) and the hijab as symbolic political instruments. Maternalism positions women within the social…
ocial construction of nurturing “mothers of the nation,” while the hijab functions as a symbol of religiosity and cultural identity used to strengthen electoral legitimacy. Although these symbols may provide women with access and acceptance in political spaces, they often limit the meaning of women’s participation by emphasizing symbolic representation rather than substantive capability and political ideas. This analysis employs a qualitative approach based on a literature review of academic studies on political representation, identity politics, patriarchy, and citizenship. The findings indicate that maternalism and the hijab reflect the persistent dominance of patriarchal culture in Indonesian politics, resulting in gender-biased forms of female citizenship. Therefore, critical awareness and deeper reflection are needed to ensure that women’s representation in politics does not remain merely symbolic but instead fosters substantive participation for a more inclusive democracy.
Abstract:This study aims to analyze the effect of the application of Culturally Responsive Teaching (CRT) on the learning interest and ability to write narrative texts of grade IV students of UPT SDN 21 Bangkala, Jeneponto Regency.…
ncy. The research background is based on the needs of Indonesian learning that is closer to the students' local cultural experiences so that learning becomes meaningful and relevant. This study uses a quantitative approach with a quasi-experiment design of the non-equivalent control group design that involves two groups, namely the experimental group that received CRT treatment and the control group that used conventional learning. The research instruments included learning interest questionnaires, narrative text writing tests, observation sheets, and documentation. The results showed a significant difference between the two groups after the treatment was given. The average post-test score of the experimental group's writing ability reached 82.14, a significant increase from the pre-test score of 58.71. Meanwhile, the control group only increased from 57.42 to 69.28. The learning interest of students in the experimental group also increased from 62% to 86%, much higher than the control group which only increased from 60% to 71%. The t-test showed a significance value of < 0.05 on both variables, which means that CRT had a significant effect on students' learning interest and narrative text writing ability. Normalized gain analysis corroborated these findings, where the experimental group was in the high improvement category. Overall, this study emphasizes that the integration of local cultural elements through the CRT approach is able to increase student participation, motivation, and academic performance, especially in writing narrative texts. The results of this study imply that CRT is feasible as an alternative to Indonesian learning strategies that are more communicative, contextual, and in favor of the cultural diversity of students
Abstract:This study aims to determine the influence of administrative modernization in taxation on the compliance of vehicle taxpayers at the SAMSAT Office in the Gorontalo City area. The modernization of tax administration is expected…
pected to increase service efficiency and convenience for taxpayers which can encourage increased compliance in fulfilling tax obligations. This study uses a quantitative method. Population in this study are all registered motor vehicle taxpayers as many as 144,490 taxpayers, with a sample of 100 respondents consisting of 83 two-wheeled vehicle taxpayers and 17 four-wheeled motor vehicle taxpayers. The sampling technique uses proportional random sampling. Data were collected through the distribution of questionnaires to taxpayers and analyzed using simple linear regression analysis and IBM SPSS 25. The results of the study show that the modernization of tax administration has a positive and significant effect on the compliance of motor vehicle taxpayers. This is evidenced by a t-calculated value of 2.514 > t-table of 1.98472 and a significance value of 0.014 < 0.05. The value of the regression coefficient of 0.129 indicates that every 1% increase in tax administration modernization will increase taxpayer compliance by 12.9%. In addition, a determination coefficient value (R2) of 0.061 indicates that 6.1% of the variation in taxpayer compliance can be explained by modernization of tax administration, while the remaining 93.9% is influenced by other factors outside of this study.