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INDONESIA
JOURNAL SCIENTIFIC OF MANDALIKA (JSM)
Published by Institut Penelitian dan Pengembangan Mandalika Indonesia
ISSN : -     EISSN : 27455955     DOI : -
Core Subject : Humanities, Education,
Humanities Languange, Linguistic, Communication & Media Other
This journal is a means of scientific publication to develop knowledge and information. This journal specifically contains the results of research carried out in all scientific fields. Apart from publishing research results, this journal also accepts manuscripts from literature reviews and other reports for publication. This journal is published every month since August 2020.
Arjuna Subject : Ilmu Sosial - Pendidikan
Articles 35 Documents
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Search results for , issue "Vol. 6 No. 7 (2025)" : 35 Documents clear
Analisis Profitabilitas, Leverage, Dan Ukuran Perusahaan Terhadap Tax Avoidance Pratama, Agung; Mukhhtaruddin
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 7 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss7pp1872-1883

Abstract

Tax avoidance atau penghindaran pajak merupakan strategi yang digunakan perusahaan untuk mengurangi beban pajak secara legal dengan memanfaatkan celah dalam regulasi perpajakan. Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage, dan ukuran perusahaan terhadap tax avoidance. Metode yang digunakan dalam penelitian ini adalah studi literatur dengan pendekatan kualitatif, di mana data dikumpulkan dari berbagai jurnal ilmiah yang terakreditasi. Hasil penelitian menunjukkan bahwa pengaruh profitabilitas terhadap tax avoidance masih bersifat tidak konsisten. Beberapa penelitian menemukan bahwa perusahaan dengan profitabilitas tinggi lebih cenderung melakukan tax avoidance guna memaksimalkan laba bersih, sementara penelitian lain menyatakan bahwa perusahaan dengan profitabilitas tinggi justru lebih patuh terhadap kewajiban pajak karena adanya tekanan regulasi dan reputasi. leverage berpengaruh positif terhadap tax avoidance, di mana perusahaan dengan tingkat utang tinggi dapat memanfaatkan beban bunga sebagai pengurang pajak. Namun, dalam beberapa kasus, leverage tidak memiliki pengaruh yang signifikan tergantung pada kondisi keuangan perusahaan. Sementara itu, pengaruh ukuran perusahaan terhadap tax avoidance juga menunjukkan hasil yang beragam, di mana perusahaan besar memiliki lebih banyak sumber daya untuk melakukan tax avoidance, tetapi juga berada di bawah pengawasan yang lebih ketat sehingga lebih berhati-hati dalam menerapkan strategi pajaknya.
Peran Teknologi Blockchain dalam Meningkatkan Transparansi dan Efisiensi Sistem Keuangan dan Akuntansi Prawesti Ningrum, Endah; Hartono, Hartono; Adriana, Nana
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 7 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss7pp1884-1892

Abstract

This paper examines the role of blockchain technology in enhancing transparency and efficiency within financial and accounting systems. As financial transactions become increasingly complex and globalized, the need for robust mechanisms to ensure accountability and trust has never been more critical. Through a comprehensive literature review, this study identifies key attributes of blockchain technology, including decentralization, immutability, and real-time data sharing, which contribute to improved transparency in financial reporting and auditing processes. Moreover, the analysis highlights how smart contracts can automate processes, reduce operational costs, and minimize human error, thus enhancing overall efficiency. The findings suggest that the integration of blockchain technology not only mitigates risks associated with fraud and data manipulation but also fosters greater stakeholder confidence in financial systems. Additionally, the paper discusses potential challenges and barriers to the widespread adoption of blockchain in finance and accounting, such as regulatory concerns and the need for standardization. Ultimately, this research underscores the transformative potential of blockchain technology in reshaping the financial landscape, paving the way for more transparent and efficient practices in the industry.
Perjanjian Kerjasama Jual Beli melalui Sistem E-commerce dengan Asas Itikad Baik Berdasarkan Undang-Undang No. 7 tahun 2014 Tentang Perdagangan cq PP RI No. 80 Tahun 2019 Tentang Perdagangan Melalui Sistem Elektronik Noviriska; Dwi Atmoko
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 7 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss7pp1781-1788

Abstract

The principle of good faith means that agreements made must be carried out with due regard to the norms of propriety and morality. In a buying and selling transaction, there is an obligation that must be fulfilled by the parties not to do anything that does not make sense, that is, does not conflict with the norms of propriety and decency, with the hope of creating justice for the parties and not causing harm to either party. party. Buyers of goods in good faith or otherwise, as opposed to people in bad faith, are in good faith with subjective anarchy. A buyer of goods in good faith is a person who buys goods with full confidence that the seller really owns the goods purchased. He doesn't know at all, if he bought from an unauthorized person, why he would be called an honest buyer, in this case in good faith, honest and clean. An agreement is declared to have arisen when an agreement or agreement is reached between two parties regarding a main matter which is the object of the agreement. Agree here is defined as a conformity of understanding (opinion) and desires between two parties. In this context, there is a meeting of will between two parties to carry out or not carry out an agreement. This also applies to contracts (agreements) that are made electronically. In conventional society, an agreement is simply based on conformity of will. A meeting of wills requires the presence of both parties to agree on what has been agreed. Conformity of wishes can be done verbally or in writing. Then, in modern society which has utilized technology in its business activities, the agreement of wishes does not have to require a face-to-face meeting or the agreement does not have to be made in writing. This means that there is a shift in norms in society in interpreting conformity to will. In conventional society, of course, an agreement (conformity of will) must be made through a direct meeting to express a will. This is not the case in societies that have utilized technology. The emphasis in seeking agreement between the wishes of both parties is based on what one party states, then this statement is approved by the other party.
Restorative Justice dalam Kasus Korupsi: Pro dan Kontra Roxelina Yang; Armunanto Hutahean; Tatok Sudjiarto
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 7 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss7pp2010-2015

Abstract

This study analyzes the application of Restorative Justice (RJ) in corruption crimes in Indonesia based on Supreme Court Regulation (Perma) Number 1 of 2020 and Articles 2 and 3 of the Anti-Corruption Law (UU Tipikor). The research employs a normative juridical approach, utilizing legal analysis, literature review, and comparative studies of RJ implementation in other countries. The theoretical framework includes restorative justice theory, retributive justice theory, and the principle of extraordinary crime in corruption law. The findings indicate that applying RJ in corruption cases may contradict the retributive justice principle, which demands strict punishment for offenders. While RJ focuses on recovery and reconciliation, in corruption cases, this approach may weaken deterrence and create loopholes for impunity, especially for public officials. However, RJ can still be selectively applied to cases involving minor state losses and offenders who demonstrate good faith before legal proceedings. To ensure effectiveness, strict supervision, transparency, and stronger bureaucratic reforms are necessary. The use of technology and inter-agency collaboration is crucial in preventing the misuse of RJ and strengthening Indonesia’s anti-corruption efforts.
Konflik Hak dan Kewajiban dalam Perjanjian Digital Saat Janji Hukum Tak Seindah Kenyataan Isnaeni, Yuliasara; Rasnoto; Indriasari, Evy; Dilaga, Tirta Prasetya
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 7 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss7pp1979-1986

Abstract

The advancement of digital technology has transformed legal interactions in agreements between users and digital service providers. However, in practice, there is often an imbalance between the rights and obligations of the parties, where the legal promises stated in the agreement do not always align with their actual implementation. This study aims to analyze conflicts of rights and obligations in digital agreements and their impact on legal protection for users. This research employs a qualitative method with a literature study (library research) approach to examine various legal sources, including legislation, court decisions, and academic literature related to digital agreements. The findings indicate that digital agreements are often unilaterally drafted by service providers with standard clauses that tend to favor one party. This imbalance potentially violates the principle of contractual fairness and weakens legal protection for users. Furthermore, the implementation of rights and obligations in digital agreements is often hindered by users' lack of understanding of contract terms, weak law enforcement mechanisms, and the dynamic nature of digital sector regulations. Therefore, efforts are needed to strengthen digital agreement regulations, enhance users' legal literacy, and promote the application of transparency and fairness principles in drafting digital contracts. By doing so, conflicts over rights and obligations in digital agreements can be minimized, ensuring that legal promises are not merely formalities but provide real protection for all parties involved.
Pengaruh Pemberian Rendam Kaki Air Hangat Terhadap Tekanan Darah Pada Penderita Hipertensi Di Wilayah Kerja Puskesmas Tigo Baleh Kota Bukittinggi Habib Bullah; Sisca Oktarini; Yuli Permata Sari
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 7 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss7pp2038-2046

Abstract

The high prevalence of hypertension is one of the problems that affect the health status of the community. lifestyle changes, age, gender, and factors that encourage the onset of hypertension. To prevent hypertension from causing further complications, appropriate and efficient treatment is needed, the treatment of hypertension in general is pharmacological. The management of hypertension can use non-pharmacological therapy by soaking the feet in warm water. The purpose of this study was to determine the difference before and after giving a foot soak using warm water to the degree of blood pressure in hypertensive patients in the Working Area of the Tigo Baleh Health Center, Bukittinggi City. This study used a sample of 10 respondents with an experimental design one group times series design, namely checking blood pressure before and after giving a warm water foot soak. The data processing technique uses SPSS 16 with data analysis using the Paired T-Test. The results of the study found that the mean pre- test (3.40) and post-test (2.30) were the results of the Paired T-Test and obtained a value of p <0.05, which is 0.00, meaning that there is an influence between blood pressure before and after given a warm water foot soak. From the results of this study, soaking feet using warm water on a decrease in blood pressure has an effect on hypertension sufferers in the Working Area of the Tigo Baleh Health Center, Bukittinggi City. Thus, soaking feet in warm water can be used as a non- pharmacological method of lowering blood pressure in sufferers
Challenges and Opportunities of Sustainable Accounting in the Banking Sector Facing the Latest Global Regulations Dewi, Yuli
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 7 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss7pp1968-1978

Abstract

Sustainable accounting in the banking sector has become a major issue in the global financial industry. With the emergence of recent regulations, such as the International Financial Reporting Standards (IFRS) 9, the Sustainable Finance Disclosure Regulation (SFDR), as well as policies from the Financial Services Authority (OJK) and Bank Indonesia (BI), banks are required to adopt more transparent and socially and environmentally responsible accounting practices. The study aims to analyze the key challenges faced by the banking sector in implementing sustainable accounting, evaluate the readiness of the banking industry to face the latest global regulations, and identify opportunities that banks can take advantage of to align their accounting practices with international sustainability standards. The method used in this study is a literature study with a qualitative approach. Data sources come from scientific journals, regulatory reports, and relevant academic publications in the last five years. The analysis was carried out through the content analysis method to identify patterns, trends, and the relationship between global regulations and the implementation of sustainable accounting in the banking sector. The results show that the main challenges in the implementation of sustainable accounting include regulatory uncertainty, limitations of uniform reporting standards, and lack of an accounting system that is integrated with sustainability principles. However, there is a great opportunity for banks to increase their competitiveness by adopting sustainability standards such as the Global Reporting Initiative (GRI) and the Net-Zero Banking Alliance, as well as leveraging digital technology to improve the transparency of sustainability reporting. Therefore, a more adaptive strategy is needed for the banking sector to ensure compliance with global regulations without sacrificing long-term profitability.
Peran Teknologi dalam Pengembangan Sistem E-Learning yang Interaktif dan Efektif bagi Pendidikan Palandi, Esther Hesline; Sriyuliawati, Fovi; Aziz, Asyrofi
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 7 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss7pp1987-1997

Abstract

This article explores the role of technology in the development of interactive and effective e-learning systems for education. Utilizing a qualitative literature review methodology, the study analyzes various technological advancements and their impact on e-learning environments. The findings indicate that integrating multimedia tools, such as videos, simulations, and interactive quizzes, enhances learner engagement and knowledge retention. Furthermore, the incorporation of Learning Management Systems (LMS) facilitates personalized learning experiences, allowing educators to tailor content to meet diverse student needs. The review also highlights the significance of mobile learning, which provides flexibility and accessibility to learners, enabling education to transcend traditional classroom boundaries. However, challenges such as digital divide, technological literacy, and the need for continuous professional development for educators are identified as critical factors that must be addressed to maximize the effectiveness of e-learning systems. This article concludes by emphasizing the necessity for educational institutions to adopt a strategic approach in integrating technology into their curriculum, ensuring that e-learning systems are not only interactive but also effective in fostering meaningful learning experiences. The insights derived from this literature review contribute to a deeper understanding of the evolving landscape of e-learning and provide a foundation for future research in this domain.
Persepsi Pemahaman Mahasiswa Terhadap PSAK 103 Akuntansi Salam (Studi Empiris pada Mahasiswa Program Studi Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Bone) Nurwahidah; Rini Idayanti; Musrini Muis
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 7 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss7pp1958-1967

Abstract

This study aims to evaluate the perceptions and understanding of students of IAIN Bone's Sharia Accounting Study Program of PSAK 103 Accounting for Salam. This type of research is survey research with a quantitative approach. The study population was students from 2021 to 2023 with a sample of 100 respondents who were taken using purposive sampling technique. Data were obtained through questionnaires distributed online. Data analysis was carried out using validity, reliability, normality, T test, and descriptive statistics using SPSS version 26. The results showed that students have a positive perception of PSAK 103 Accounting for Salam, with a significant influence from internal and external factors. Hypothesis H1 is accepted, that is, Sharia Accounting students of IAIN Bone have a positive perception of PSAK 103 Salam Accounting. Hypothesis H2 is also accepted, which shows that internal and external factors have a significant effect on students' perception and understanding of PSAK 103. This study provides theoretical and practical contributions in understanding Islamic accounting standards, especially PSAK 103. In addition, this study also identifies internal factors, such as academic understanding and learning experience, as well as external factors, such as lecturer support and availability of literature, which contribute to shaping students' perceptions of PSAK 103. These findings emphasize the importance of strengthening the curriculum and more interactive learning methods to optimize students' understanding of Islamic accounting standards
Membaca dan Memegang Mushaf Saat Haid: Studi Living Hadis di Pesantren Sains Tebuireng Muhammad Royyan Faqih Azhary; Noval Syarofal Anam; Mohammad Iqram bin Ligi; Jamaludin Acmad Kholik
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 7 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss7pp2016-2037

Abstract

The tradition of reading and holding the Qur'an during menstruation has sparked debate among students and pesantren administrators. In hadith studies, there is a prohibition against reading and touching the mushaf for menstruating women, as mentioned in several narrations. However, in practice, many pesantren accommodate students to interact with the Qur'an through various means, such as using digital mushaf, reciting with the intention of dhikr, or relying on tafsir.This phenomenon is part of Living Hadith, where the understanding of hadith is not only textual but also contextual, adapting to the social and cultural dynamics of pesantren. This study aims to examine the extent to which pesantren provide freedom or enforce strict regulations on this matter, as well as the perspectives of administrators and ustadzah regarding female students’ practices in reading and holding the mushaf during menstruation. This research investigates the practice of reading and holding the mushaf during menstruation within the context of Living Hadith at Pesantren Sains Tebuireng. It explores how female students understand and apply the Prophet’s traditions on this issue, as well as the interaction between textual doctrines and lived religious experiences. Using a qualitative descriptive approach with an ethnographic Living Hadith methodology, data were collected through field observations, in-depth interviews with students and ustadzah, and literature analysis from Islamic legal sources. Findings reveal that despite textual prohibitions, practical considerations such as educational needs, memorization maintenance, and pesantren traditions shape the acceptance and practice of female students in interacting with the Qur'an during menstruation. Various fiqh interpretations also influence pesantren policies, allowing alternatives such as using digital mushaf, translated mushaf, or reciting Qur'anic verses with the intention of dhikr or memorization retention. This study contributes to Living Hadith discourse by demonstrating how Islamic traditions are dynamically negotiated within pesantren environments, balancing textual authority with contextual adaptation

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