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Moestopo International Review on Social, Humanities, and Sciences (MIRSHuS)
Published by Universitas Prof. Dr. Moestopo
ISSN : -     EISSN : 27759601     DOI : https://doi.org/10.32509/mirshus.v1i1.4
Core Subject : Humanities, Education, Social,
Humanities Languange, Linguistic, Communication & Media Social Sciences
We thank God, the Almighty, who gives us the ability to develop science and technology, one of which is to increase the number of researches whose results can be published and read by the wider community, according to the needs of each problem, especially the issues that have a scientific basis, primarily Social, Humanities and Science, also other issues have come to the fore. In this case, Universitas Prof. Dr. Moestopo (Beragama) has published scientific papers of the research results of lecturers and students and scientific observers in the publication of an international journal with the name "Moestopo International Review on Social, Humanities, and Sciences" (MIRSHuS).
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 127 Documents
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Influence of SASAMBO Cultural Values on Character Building and Civic Learning Management Muttaqin, Zedi; Susetyarini, Rr Eko; Widodo, Joko
Moestopo International Review on Social, Humanities, and Sciences Vol. 6 No. 1 (2026)
Publisher : Universitas prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/mirshus.v6i1.169

Abstract

This study aims to analyze the influence of integrating SASAMBO local cultural values on character education strengthening and the management of Civic Education learning among students at the Faculty of Teacher Training and Education, Universitas Muhammadiyah Mataram. The study used a quantitative survey approach with a sample of 153 students selected through snowball sampling. Data were collected using a 25-item Likert scale questionnaire and analysed using descriptive statistics and multiple regression using SPSS. The results showed that local culture had a significant influence on character building with a contribution of 41.4%, while the influence on PPKn learning management was 9.2%. These findings confirm that the internalisation of the values of mutual cooperation, tolerance, religiosity, and social responsibility effectively strengthens students' attitudes and morals, but improving learning management also requires the support of pedagogical and institutional factors. The implication is that the integration of local wisdom needs to be optimised as the basis for character education and combined with managerial strategies and learning innovations so that the effectiveness of Civic Education in higher education is more comprehensive and sustainable.
The The Impact of Science Storming on Students’ Scientific Literacy in Elementary Education Arif, Almaidah Purnamasari; Nizaar, Muhammad; Haifaturrahmah; Nagy, Emese Kovacsne
Moestopo International Review on Social, Humanities, and Sciences Vol. 6 No. 1 (2026)
Publisher : Universitas prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/mirshus.v6i1.170

Abstract

This study aims to analyze the effectiveness of the Science Storming learning model in improving science literacy among elementary school students. The study employed a quantitative approach with a quasi-experimental design (nonequivalent control group pretest-posttest). The research subjects consisted of fifth-grade students divided into an experimental group (n=22) and a control group (n=16). The instrument used was a science literacy test covering the ability to understand changes in the state of matter, the relationship between temperature and changes in state, and the interpretation of scientific phenomena. Data analysis utilized descriptive statistics, normality tests, paired-sample t-tests, and independent-sample t-tests. Results showed a pretest mean of 59.69 for the control group and 60.00 for the experimental group, while posttest scores increased to 67.64 (control) and 85.64 (experimental). The paired t-test for the experimental group showed a significant difference (mean difference = −25.636; p < 0.05). These findings indicate that Science Storming is effective in improving science literacy through the exploration of ideas and scientific discussions that foster a deeper and more contextual conceptual understanding.
Toward Sustainable Bauxite Chains: Comparing Indonesia and Global Practices to Advance SDG 9 Rohmatika, Fiya Ainur; Paksi, Arie Kusuma
Moestopo International Review on Social, Humanities, and Sciences Vol. 6 No. 1 (2026)
Publisher : Universitas prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/mirshus.v6i1.171

Abstract

This study analyzes Indonesia’s bauxite downstreaming strategy within the framework of United Nations Sustainable Development Goal 9 (SDG 9) and compares it with international experiences in Australia and Guinea. The research employs a qualitative design using case study and comparative policy analysis methods based on secondary data from government reports, statistical agencies, international organizations, and academic literature. The analysis is structured around three key SDG 9 dimensions: industrial capacity (target 9.2), process sustainability (target 9.4), and technological innovation (target 9.5). The findings show that Indonesia’s alumina refining capacity increased from 1.4 million tons in 2021 to approximately 5.3 million tons in 2024, while value added rose from about US$40 per ton of bauxite ore to around US$400 per ton of alumina. Despite this progress, structural challenges remain, including dependence on imported aluminum to meet 54% of domestic demand, a workforce dominated by contractual workers with limited skills transfer, foreign capital controlling 56–63% of downstream projects, and red mud waste generation estimated at 6.36–7.95 million tons annually with minimal utilization. The study concludes that sustainable downstreaming requires comprehensive policies beyond export restrictions, including infrastructure strengthening, low-carbon energy transition, technology transfer, increased R&D investment, ESG adoption, and diversified international partnerships.
Trust, Tax Complexity, and Digital Transformation: Determinants of Tax Compliance Rawun, Yuli; Murwaningsari, Etty; Aryati, Titik
Moestopo International Review on Social, Humanities, and Sciences Vol. 6 No. 1 (2026)
Publisher : Universitas prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/mirshus.v6i1.172

Abstract

Tax compliance constitutes a persistent governance challenge in Indonesia, where institutional trust deficits and regulatory complexity persistently undermine voluntary fiscal adherence. This study pursues four objectives: (1) to examine the direct effect of institutional trust on voluntary fiscal adherence; (2) to assess the impact of tax complexity on compliance behavior; (3) to determine whether Digital Transformation moderates the trust-to-compliance relationship; and (4) to evaluate whether Digital Transformation attenuates tax complexity’s adverse effect on adherence. Grounded in the Slippery Slope Framework, Compliance Theory, and the Technology-Organization-Environment (TOE) Framework, a quantitative survey design was employed. Primary data were collected from 396 active tax consultants registered with the Indonesian Tax Consultants Association (IKPI), selected via criterion-based purposive sampling from 450 distributed questionnaires. Partial Least Squares Structural Equation Modeling (PLS-SEM) was applied using SmartPLS 4.0 with 5,000 bootstrap subsamples. Results reveal that institutional trust exerts no significant direct effect on compliance, whereas tax complexity significantly impairs adherence. Digital Transformation operates as a pure moderator enhancing the trust-compliance pathway and as a quasi-moderator mitigating complexity’s adverse influence, collectively explaining 50.6% of variance. These findings confirm Digital Transformation as a pivotal institutional lever for evidence-based fiscal governance reform in emerging economies.
Debt Covenant, Capital Intensity, and Accounting Prudence: Moderating Role of Litigation Risk Nuryatun; Murwaningsari, Etty; Abdullah, Azrul
Moestopo International Review on Social, Humanities, and Sciences Vol. 6 No. 1 (2026)
Publisher : Universitas prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/mirshus.v6i1.173

Abstract

Purpose of research is to analyze (1) effect of debt covenants also capital intensity on accounting prudence. (2) Whether litigation risk moderates effect of debt covenants also capital intensity on accounting prudence. Conducted using secondary data, specifically quantitative data obtained from financial statements of non-financial consumer goods sector companies listed on BEI during period 2023-2024, resulting in a total sample of 210 observations using multiple linear regression analysis. Results of research indicate debt covenants also capital intensity have significant on accounting prudence. Litigation risk was found to moderate relationship between debt covenants also accounting prudence, suggesting that higher litigation risk encourages implementation of more cautious accounting practices. Company size also growth opportunities are used to control company characteristics that influence financial reporting behavior. Empirical results in form of factors that affect accounting conservatism within framework of agency theory also positive accounting theory. This moderation falls under type of Pseudo Moderator Variable, which is a variable that mediates relationship between dependent also independent variables. Litigation Risk cannot significantly moderate relationship between Capital Intensity also Accounting Conservatism.
Transformer-Based Sentiment Analysis of DOKU E-Wallet User Reviews Situmorang, Wenny TY; Mauritsius, Tuga
Moestopo International Review on Social, Humanities, and Sciences Vol. 6 No. 1 (2026)
Publisher : Universitas prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/mirshus.v6i1.174

Abstract

The rapid advancement of digital payment technologies has accelerated the widespread adoption of mobile wallet applications, making it increasingly important for service providers to understand user perceptions and experiences. User reviews published on mobile application platforms represent valuable sources of feedback that reflect satisfaction, complaints, and expectations regarding service performance. However, the large volume of textual reviews makes manual analysis inefficient and difficult to manage. This study aims to analyze user sentiment toward the DOKU e-wallet application by applying transformer-based natural language processing techniques. A total of 11,685 user reviews collected from mobile application platforms were analyzed using two transformer-based models. The analytical process followed a structured data mining approach, including data collection, preprocessing, model training, and evaluation using accuracy, precision, recall, and F1-score metrics. The results show that the IndoBERT model achieved an accuracy of 93.1%, while the GPT-3.5 Turbo model achieved 93.2%, indicating strong performance in sentiment classification tasks. In addition, the analysis identified several recurring issues reported by users, including account access problems, verification difficulties, transaction errors, and customer service responsiveness. This study contributes to the literature by providing a comparative evaluation of transformer-based models in the context of digital payment platforms, particularly within the Indonesian ecosystem.
Public Perceptions of HPV Vaccination Through Transformer-Based Social Media Sentiment Analysis Silaban, Desi Elfrida; Mauritsius, Tuga
Moestopo International Review on Social, Humanities, and Sciences Vol. 6 No. 1 (2026)
Publisher : Universitas prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/mirshus.v6i1.175

Abstract

Public perception plays a crucial role in determining the success of vaccination programs, particularly for the human papillomavirus vaccine aimed at preventing cervical cancer. Despite the increasing implementation of vaccination initiatives, public opinions expressed in digital environments may influence the acceptance and effectiveness of such programs. This study aims to examine public sentiment toward the human papillomavirus vaccine by analyzing discussions on a social media platform widely used for public communication. A data mining framework was employed to guide the analytical process, including data collection, preprocessing, sentiment classification, and thematic exploration. Transformer-based language models were utilized to classify public sentiment expressed in social media posts, followed by topic modeling to identify key issues discussed by users. The findings reveal that public discourse is largely characterized by supportive attitudes toward vaccination, reflecting a growing awareness of its role in cervical cancer prevention. Nevertheless, several concerns related to vaccine cost, accessibility, and post-vaccination experiences continue to emerge in online discussions. These results highlight the importance of integrating digital discourse analysis into public health communication strategies in order to better understand societal perspectives and improve the effectiveness of vaccination programs.

Page 13 of 13 | Total Record : 127

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