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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 2,627 Documents
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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

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

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.
GENDER IN ISLAMIC PERSPECTIVE: RESEARCH ON THE INTERPRETATION OF VERSES AND HADITH FROM A GENDER PERSPECTIVE Ridwan; Sofia Hardani
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 11 No. 1 (2026): Februari
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

This study examines gender in the perspective of Islam through a review of Qur’anic verses and Hadiths with a gender-sensitive approach. The purpose of this research is to analyze how Islamic texts address gender equality, women’s rights, and the social roles of men and women. A qualitative literature review method was employed, focusing on Tafsir (Qur’anic exegesis) and Hadith analysis. The findings show that while traditional interpretations often emphasize gender differences, many verses and Hadiths affirm equal rights and responsibilities for men and women when interpreted through a gender perspective. The study highlights that gender-sensitive interpretation of Islamic texts can promote social justice, women’s empowerment, and inclusive religious understanding. This research contributes to a broader discourse on contextualizing Islamic teachings in modern gender studies.
THE INFLUENCE OF LEADERSHIP STYLE AND WORK MOTIVATION ON THE PERFORMANCE OF CONSUMER LENDING UNIT EMPLOYEES AT BANK BTN BEKASI BRANCH OFFICE Muhamad Fauzil Adzim; Usran Masahere; Fadli Ilyas
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 11 No. 2 (2026): Mei
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v11i2.2781

Abstract

This study aims to analyze the influence of leadership style and work motivation on employee performance at the consumer lending unit of Bank BTN Bekasi branch office. The method used in this study is quantitative statistics by distributing questionnaires through Google Forms, the population in this study consisted of 58 employees of the consumer lending unit of Bank BTN Bekasi branch office. Data sources used in this study include primary and secondary data, data processing methods used, descriptive analysis, multiple regression analysis, coefficient of determination and hypothesis testing. Based on the results of the study, it shows that the leadership style variable has a positive influence on employee performance, while work motivation does not affect employee performance. Simultaneously, there is an influence of leadership style and work motivation on employee performance. This is proven based on the calculated F value of 17.066 which means that the calculated F > F table of 3.168 (17.066 > 3.168). In addition, the resulting significance value is 0.000, which is smaller than the significance level of 0.05 (0.000 < 0.05).
THE EFFECT OF INTERPERSONAL COMMUNICATION ON PATIENT SERVICE SATISFACTION IN EMERGENCY DEPARTMENTS DHARMAI CANCER HOSPITAL Ridho Mohamad Azis; Arvin Hardian
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 11 No. 2 (2026): Mei
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v11i2.2782

Abstract

The purpose of this study was to determine the extent of the influence of interpersonal communication on patient service satisfaction in the Emergency Department of RS Kanker Dharmais. This research employed a quantitative method, describing the observed phenomena by examining conditions during the processes of data collection, analysis, and data input, using a questionnaire as the main research instrument. The results of the questionnaire, answered by 50 respondents, indicate that the data obtained through appropriate sampling techniques can be considered representative of a particular population. Based on the t-test coefficient table, the calculated t-value for the Interpersonal Communication variable (X) was 0.570, while the t-table value was 1.677. Thus, the calculated t-value was compared with the t-table coefficient value. The significance value was 0.005, which is smaller than 0.05. Interpersonal communication among employees has an influence on increasing patient satisfaction in the Emergency Department of RS Kanker Dharmais. Therefore, employees must be able to maintain service quality and continuously improve their communication skills with others to enhance patient service satisfaction and ensure that patients feel comfortable. Service improvement efforts should specifically focus on enhancing employees’ interpersonal communication skills.

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