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Perlindungan Hukum terhadap Whistleblower dalam Pelanggaran Akuntansi dan Manajemen di Indonesia: Kajian Literatur Sistematis Muhenri Sihotang; Hotman Sinambela; Mardiman Sane; Hotma Mentalita
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.8461

Abstract

Perlindungan hukum terhadap whistleblower merupakan instrumen penting dalam sistem negara hukum untuk menjamin efektivitas penegakan hukum dan tata kelola organisasi yang akuntabel. Dalam konteks pelanggaran akuntansi dan penyalahgunaan wewenang manajerial, peran whistleblower menjadi strategis karena mereka memiliki akses langsung terhadap informasi internal yang tidak mudah terdeteksi oleh mekanisme pengawasan eksternal. Penelitian ini bertujuan menganalisis perkembangan kajian serta efektivitas perlindungan hukum terhadap whistleblower di Indonesia melalui pendekatan Systematic Literature Review (SLR). Proses kajian dilakukan dengan menelaah artikel ilmiah dan regulasi terkait periode 2014–2025 menggunakan tahapan PRISMA. Hasil penelitian menunjukkan bahwa secara normatif Indonesia telah memiliki dasar hukum perlindungan pelapor melalui berbagai peraturan perundang-undangan, namun implementasinya masih menghadapi tantangan, terutama terkait jaminan anonimitas, perlindungan dari retaliasi, dan integrasi dengan kebijakan tata kelola perusahaan. Penelitian ini menegaskan perlunya harmonisasi antara regulasi hukum dan sistem pengendalian internal organisasi guna memperkuat perlindungan whistleblower secara preventif dan represif.
Pengaruh Modal, Pelayanan Prima, Digital Marketing, dan Harga Jual Terhadap Peningkatan Penjualan UMKM Di Kota Medan Garry Triskie; Garent Triskie; Jholant Bringg Luck Amelia Br Sinaga; Hotma Mentalita
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 4: Juni 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i4.16983

Abstract

This study aims to analyze the effect of capital, service excellence, digital marketing, and pricing on the sales growth of MSMEs in Medan City. The research employs a quantitative approach with a causal associative design. The sample consists of 65 respondents selected using purposive sampling. Data were collected through a Likert-scale questionnaire and analyzed using the Statistical Package for the Social Sciences (SPSS). The results show that capital has a significant effect on sales growth (sig. 0.019 < 0.05; t-value = 2.408), service excellence has a significant effect on sales growth (sig. 0.001 < 0.05; t-value = 3.340), digital marketing does not have a significant effect on sales growth (sig. 0.967 > 0.05; t-value = -0.042), and pricing has a significant effect on sales growth (sig. 0.032 < 0.05; t-value = 2.189). Simultaneously, all independent variables have a significant effect on MSME sales growth (sig. 0.000 < 0.05; F-value = 100.271). This study indicates that capital, service excellence, and pricing play important roles in increasing MSME sales, while digital marketing has not shown a significant effect.
PENGARUH INFLASI, SUKU BUNGA DAN HARGA MINYAK DUNIA TERHADAP HARGA SAHAM SEKTOR PERBANKAN TAHUN 2021-2024 Karen Karen; Jocelyn Griselda Nababan; Thomas Firdaus Hutahaean; Hotma Mentalita
JURNAL LENTERA BISNIS Vol. 15 No. 2 (2026): JURNAL LENTERA BISNIS, Mei 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i2.2329

Abstract

This research aims to examine the effect of inflation, interest rates, and global oil prices on banking sector stock prices in 2021-2024. This study uses associative research. The population was 43 banks listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. The sample consisted of 43 data sets. The analysis technique used was multiple linear regression. The results show that inflation (X1) has no effect on banking sector stock prices in 2021-2024, interest rates (X2) has no effect on banking sector stock prices in 2021-2024, global oil prices (X3) has no effect on banking sector stock prices in 2021-2024, and inflation, interest rates, and global oil prices simultaneously affect banking sector stock prices in 2021-2024.
Performance Evaluation of HTB-Based Bandwidth Management for Campus Networks Using MikroTik Routerboard Sumarlin; Iscar Meriah Zai; Candra Irawan Batee; Naomi Rut M. Siboro; Tuboy Martin Gea; Hotma Mentalita
JCEIT: Journal of Computer Engineering and Information Technology Vol. 2 No. 3 (2026): JCEIT: Journal of Computer Engineering and Information Technology (July 2026)
Publisher : Karya Techno Solusindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64810/jceit.v2i3.60

Abstract

The rapid growth of internet usage in campus environments, driven by academic, administrative, and digital learning activities, has led to significant increases in data traffic that can impact network performance and stability. At ITB Indonesia, the computer network relies on MikroTik RouterBoard as a core device for traffic management. However, during peak usage periods, network congestion may occur, necessitating a comprehensive performance analysis. This study aims to evaluate the performance of the MikroTik RouterBoard network in handling surges in data traffic within the ITB Indonesia campus. The research employs a quantitative experimental approach by simulating different traffic conditions, including normal and peak loads. Data were collected using monitoring tools integrated within the MikroTik system, focusing on key performance indicators such as throughput, latency, packet loss, and CPU utilization. The results indicate that the network performs efficiently under normal conditions, maintaining stable throughput and low latency. However, under high traffic loads, performance degradation is observed, including increased latency, higher CPU usage, and slight packet loss. The application of traffic management techniques, such as bandwidth allocation and load balancing, significantly enhances network performance. Therefore, MikroTik RouterBoard remains an effective solution when supported by proper optimization strategies. REFERENCES Adisetiawan, R. A. R. (2025). Transformation of Education in the Era of Digitalization Efforts Towards Technology-Based Education. Karapan Network Journal: Journal Computer Technology And Mobile Ad Hoc Network, 1(01). Aprelyani, S. (2025). Factors that affect network performance: signal quality and bandwidth. Greenation Journal of Engineering Sciences, 3(2), 85–92. Aritonang, M. A. S., & Simanullang, M. J. (2025). 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