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INDONESIA
Akrab Juara : Jurnal Ilmu-ilmu Sosial
Published by Yayasan Akrab Pekanbaru
ISSN : 25285130     EISSN : 26209861     DOI : -
Core Subject : Health, Science,
Biochemistry, Genetics & Molecular Biology Chemistry Medicine & Pharmacology
URNAL AKRAB JUARA adalah sebuah jurnal pendidikan dan pengetahuan yang berkaitan dengan ilmu-ilmu sosial untuk para pendidik dan pendidikan yang ingin menungkan hasil karya ilmiahnya dengan nuangsa teknologi pembelajaran serta pengajaran dalam bidang masing-masing keilmuannya.
Arjuna Subject : Pharmacology, Toxicology and Pharmaceutics - Ilmu Farmasi
Articles 2,694 Documents
 257   258   259   260   261 
AIZA LANGUAGE BEHAVIOR IN DAILY LIFE (PSYCHOLINGUISTIC STUDY) Goziyah; Atikah Rahmah Agustin
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 11 No. 1 (2026): Februari
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v11i1.2756

Abstract

This study aims to describe and analyze the language behavior of a child named Aiza in her daily activities from a psycholinguistic perspective. The focus of the study includes word choice, sentence structure patterns, speaking style, and the contexts of language use when Aiza interacts with her parents, peers, and when engaging in self-talk. This research employs a qualitative approach using a case study method. Data were collected through direct observation, informal interviews with the parents, and documentation in the form of field notes and recordings of the child’s utterances. Data analysis was conducted descriptively through the stages of data reduction, data presentation, and conclusion drawing. The results of the study indicate that Aiza’s language behavior reflects a comprehensive language development, encompassing pragmatic, syntactic, and cognitive aspects. She is able to adjust her vocabulary, construct both simple and compound sentences, and modulate her speaking style according to the context, including when speaking to herself. This pattern underscores language as a tool for thinking and cognitive mediation in line with Vygotsky’s theory, particularly the concepts of ZPD and scaffolding, with social interactions with parents, siblings, and the surrounding environment enriching her vocabulary, sentence structure, and pragmatic abilities.
BRANDING STRATEGY FOR RELIGIOUS DIVERSITY TOURISM VILLAGES BASED ON LOCAL WISDOM Yulia Rahmawati; Rifma Ghulam Dzaljad; Titin Setiawati
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 11 No. 1 (2026): Februari
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v11i1.2757

Abstract

Religious diversity is an important social capital in the development of tourism villages based on social and cultural values. Pulo Geulis Village in Bogor City, West Java, is known as a multi-ethnic and multi-religious area with a long history of tolerance practices in the daily lives of its residents. This article aims to analyze the branding strategy of the Religious Diversity Tolerance Tourism Village in Pulo Geulis Village, based on local wisdom, as an effort to build an inclusive and sustainable tourism destination identity. This research uses a qualitative approach with a case study method. Data collection was conducted through in-depth interviews with tourism village managers, religious leaders, community leaders, and local residents, as well as participant observation and analysis of tourism promotion documents. The results show that the branding strategy of Pulo Geulis Village is built through strengthening local historical narratives, cross-ethnic cultural symbols, practices of social tolerance among diverse communities, and participatory communication that actively involves the community in the tourism planning and promotion process. Branding tolerance is not only represented by visual and verbal promotional messages, but is also manifested as a social practice that lives in public spaces, tourism activities, and daily community interactions. These findings demonstrate that local wisdom plays a key role in building authentic, inclusive, and competitive tourism village branding. This study contributes to the development of community-based tourism communication studies and the strengthening of tolerance values ​​in sustainable tourism development in urban areas.
TRACES OF AESTHETIC LANGUAGE IN THE LYRICS OF RIO SATRIO'S ALBUM CERITA DAUN DAN BUMI Arina Lutfiatuzzahro; Rosita Sofyaningrum
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 11 No. 1 (2026): Februari
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v11i1.2758

Abstract

This study examines the use of stylistic elements in the lyrics of Akun Daun dan Bumi, an album by Rio Satrio, which reflects poetic expressions of human emotions through natural imagery. The purpose of this research is to describe the forms and functions of figurative language, diction, and imagery in constructing meaning and aesthetic value in the song lyrics. This research employs a qualitative descriptive method with a stylistic approach. The data source consists of eight song lyrics from the album Daun dan Bumi Stories. Data were collected through documentation and close reading techniques, while data analysis was conducted by identifying, classifying, and interpreting figurative language, diction, and imagery based on stylistic theory. The results show that the lyrics dominantly employ personification, metaphor, and simile as forms of figurative language, which function to animate natural elements as representations of human feelings. The diction used is predominantly connotative, simple, and poetic, strengthening the emotional atmosphere of the lyrics. Meanwhile, visual, auditory, and emotional imagery play an essential role in enhancing the imaginative experience of listeners. Overall, the integration of figurative language, diction, and imagery contributes significantly to the depth of meaning and aesthetic quality of the album's lyrics.
DYSPHEMIA COMMENTS ON JOKO WIDODO'S X-ACCOUNT : FORM, FUNCTION AND IMPACT ON DIGITAL POLITICAL DISCOURSE Evi Novalin Bako
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 11 No. 1 (2026): Februari
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v11i1.2759

Abstract

This study aims to analyze the form, function, and impact of dysphemia in the comments section of Joko Widodo's X account, the 7th former President of Indonesia. Dysphemia, as a form of coarse or derogatory language, is often used by netizens in political discussions on social media, especially X. This study uses a qualitative approach with thematic analysis to identify patterns of dysphemia that emerge, understand the purpose of its use, and evaluate its impact on digital political dynamics. Data was collected through documentation of comments on Joko Widodo's active X account, particularly those discussing the issue of “Jokowi's fake diploma.” The results show that dysphemia appears in the form of words and phrases that can be classified based on Allan & Burridge's (2006) theory. The forms of dysphemia found consist of: 1). Metaphors, 2). Understatement, 3). Hyperbole, 4). Flippancy, 5). Jargon, 6). Part-whole and one-for-one substitutions, and 7). Abbreviations. Meanwhile, the functions of dysphemia found in the comments section of Jokowi's X account include: 1). to insult, 2). to offend, 3). to express and represent something or a condition that is very bad, 4). to emphasize, 5). to show anger, and 6). to describe the identity of a group.
FRAUD ANALYSIS USING THE BENEISH RATIO INDEX METHOD IN MINING SUB-SECTOR COMPANIES LISTED ON THE IDX IN 2020 – 2025 Dede Pramurza
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 11 No. 1 (2026): Februari
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v11i1.2760

Abstract

This study aims to detect indications of financial statement fraud in mining sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2025 period using the Beneish Ratio Index (Beneish M-Score). This study employs a descriptive quantitative approach utilizing secondary data in the form of the companies' annual financial reports. The analysis is conducted by calculating eight Beneish ratios: the Days Sales in Receivables Index (DSRI), Gross Margin Index (GMI), Asset Quality Index (AQI), Sales Growth Index (SGI), Depreciation Index (DEPI), Sales General and Administrative Expenses Index (SGAI), Leverage Index (LVGI), and Total Accruals to Total Assets (TATA), to classify companies into non-manipulators, gray companies, and manipulators. The results indicate that not all mining sub-sector companies fell into the non-manipulators category during the observation period. Several companies were identified as manipulators or gray companies in certain years, indicating the potential for less than fair presentation of financial statements. The DSRI, GMI, AQI, and SGI ratios were the most sensitive indicators in detecting potential manipulation. These findings confirm that the Beneish M-Score method is effective as an early warning system, but cannot be used as definitive evidence of fraud. This research is expected to contribute to the development of accounting literature and provide consideration for auditors, regulators, and investors in improving the quality of transparency and accountability of financial reporting in the mining sector.
IMPLEMENTATION OF LOCAL AREA NETWORK SECURITY USING THE SITE ACCESS BLOCKING METHOD ON LAYER 7 PROTOCOL MIKROTIK RB 941-2ND Arina Selawati; Rizka Dahlia
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 11 No. 1 (2026): Februari
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v11i1.2761

Abstract

Computer networks are a highly sought-after service today. A computer network is a connection that allows two or more devices to physically or logically communicate with each other to exchange data and information. Managing a local area network (LAN) is one alternative solution to this problem to achieve optimal service. A key consideration in managing a local area network is network security, which involves regulating and restricting user access to websites. This aims to improve security and prevent network access from heavy traffic, caused by unproductive website access during work hours, excessive bandwidth usage, and the threat of cyberattacks. One network device that has features for implementing or activating computer network security is the MikroTik router. MikroTik firewalls contain Layer 7 Protocols, which contain parameters such as protocol, destination port, source port, and content. If traffic separation is not possible, we can consider using the Layer 7 Protocol or L7-protocol feature.
TRANSITION FROM SAK ETAP TO SAK PRIVATE ENTITIES (SAK EP) AND PREPARATION OF FIRST-TIME CONSOLIDATED FINANCIAL STATEMENTS IN NON-PROFIT ENTITIES WITH GROUP STRUCTURE (CASE STUDY ON ABC FOUNDATION AND SUBSIDIARIES) Satria Chandra; Hadi Wibowo
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 11 No. 1 (2026): Februari
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v11i1.2762

Abstract

This study analyzes the transition from Financial Accounting Standards for Entities without Public Accountability (SAK ETAP) to Financial Accounting Standards for Private Entities (SAK EP) and its implications for the first-time preparation of consolidated financial statements at Yayasan ABC. Following the termination of SAK ETAP in 2024, management adopted SAK EP in 2025 and designated 1 January 2024 as the transition date to ensure comparability between reporting periods in accordance with transitional provisions issued by the Indonesian Institute of Accountants. This research employs a qualitative case study approach. Data were obtained through document analysis, semi-structured interviews, and observation of the financial reporting process to examine adjustments to accounting policies, preparation of opening balances, and the establishment of consolidation procedures. The findings indicate that the transition required retrospective adjustments affecting financial instruments, impairment of receivables, deferred tax recognition, and actuarial gains and losses recognized in other comprehensive income. These adjustments directly affected the opening net assets as of 1 January 2024. Furthermore, the mandatory requirement to prepare consolidated financial statements under SAK EP resulted in significant structural changes in financial reporting, including harmonization of accounting policies, alignment of chart of accounts, elimination of intercompany transactions, and reconciliation between nonprofit and profit-oriented reporting frameworks. This study demonstrates that the adoption of SAK EP in entities with subsidiary structures involves not only technical accounting adjustments but also systemic and organizational restructuring of financial reporting processes. The findings provide empirical evidence and practical guidance for foundations and private entities undergoing similar transitions while initiating consolidated financial reporting.
UTILIZATION OF DOCUMENTARY FILMS AS INFORMATION MEDIA FOR PROFILES AND EXPERTISE COMPETENCIES Fajar Muharam; Tuty Mutiah; Raja Syamsidar
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 11 No. 1 (2026): Februari
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v11i1.2763

Abstract

This study aims to analyze the utilization of documentary films as an information medium in presenting the profile and professional competencies of an educational institution. Documentary films, as audio-visual media, possess the strength to deliver factual, persuasive, and educational information by integrating visual elements, narration, sound, and authentic testimonials. This research employs a descriptive qualitative method with data collection techniques including observation, interviews, and documentation. The research subjects involve institutional representatives and audiences who viewed the documentary film. The findings indicate that documentary films are effective in enhancing audience understanding of the institution’s profile and areas of expertise. The structured and fact-based presentation of information helps build credibility and strengthen the institution’s positive public image. Furthermore, the engaging audio-visual elements increase audience interest and involvement in receiving the conveyed messages. This study concludes that documentary films can serve as a strategic and relevant information medium in institutional communication, particularly in efforts to build image, enhance reputation, and broaden public outreach.
REPRESENTATION OF FEMININE MEANING IN THE FILM WHEN LOVE IS TESTIMONIAL 1 (Semiotic Analysis by Charles Sander Pierce) Namira Fitria; Parlin Harbet
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 11 No. 1 (2026): Februari
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v11i1.2766

Abstract

This research is a research that analyzes feminine values ​​in the religious cinema film When Love Tasbih 1. The formulation of the problem in this research is what are the signs and meanings that represent the values ​​of feminine meaning in the cinema film When Love Tasbih 1. This research uses data analysis, namely the meaning of symbols as a semiotic study. The method used is a qualitative descriptive method that shows the results of the research that emphasizes meaning more than generalization. The data in this study presents verbal texts and nonverbal texts. Verbal texts are in the form of writing and speaking, while nonverbal texts are in the form of images or settings contained in the film. As for the data collection technique, the researcher uses a note-taking technique in the form of (1) watching the film, (2) noting the things needed, (3) collecting (screen capture), (4) selecting, and (5) analyzing to obtain conclusions. The researcher uses Charles Sanders Pierce's semiotic study by focusing on the meaning of symbols as the data obtained. Furthermore, the data is analyzed to obtain the cultural values ​​contained in the film. Researchers found four images and narratives containing symbolic meanings related to feminine elements. Researchers discovered cultural values ​​in the form of the use of feminine words and symbols.
WOMEN’S LEADERSHIP RESILIENCE IN PATRIARCHAL ORGANISATIONS: A STUDY OF THE REGIONAL LEADERSHIP COUNCIL OF PEMUDA PANCASILA, SOUTH SULAWESI Cici Andi Masnur Azhary; Muhammad; Gustiana A. Kambo
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 11 No. 1 (2026): Februari
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v11i1.2767

Abstract

This study examines women’s leadership in a masculine organizational context to analyze how gender interacts with institutional structures, social norms, and power relations. It aims to explain how leadership legitimacy is constructed through performative practices and collaborative strategies. The research employs a qualitative case study approach, utilizing in-depth interviews, document analysis, and interpretive analysis grounded in gender politics theory, performativity, and organizational resilience frameworks. The findings reveal that leadership legitimacy is not derived solely from formal authority but is produced through repeated performative acts, redistribution of authority, collaborative decision-making, and symbolic negotiation within patriarchal structures. Women leaders strategically combine assertiveness and relational competence to navigate role incongruity and double bind dynamics. Collaborative leadership practices shift power relations from hierarchical domination to relational interdependence, while collective voice mechanisms institutionalize deliberation as an organizational norm. The study also demonstrates that symbolic resources, social networks, and adaptive identity work strengthen organizational resilience and legitimacy in non-state institutions. This study contributes to gender politics scholarship by integrating performativity theory, social psychological leadership research, and organizational resilience into a contextualized analysis of women’s leadership. It highlights the importance of relational, adaptive, and transformative practices in reshaping power structures and suggests future comparative and multi-level research across diverse institutional settings.

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