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Contact Name
Aen Fariah
Contact Email
aenfariah1995@gmail.com
Phone
+6282214018102
Journal Mail Official
aenfariah1995@gmail.com
Editorial Address
Jl. Pangeran Cakrabuana, Greenland Sendang Regency No. E6 Sumber Cirebon Jawa Barat, Indonesia
Location
Kab. cirebon,
Jawa barat
INDONESIA
Action Research Literate (ARL)
Published by Ridwan Institute
ISSN : 26139898     EISSN : 28086988     DOI : https://doi.org/10.46799
Core Subject : Education, Social,
Action Research Literate is a scientific journal in the form of research and can be accessed openly. This journal is published biannual by Syntax Corporation Indonesia. Development of the company make the this Journal is transferred management to the Ridwan Institute which became the part of of Syntax Corporation Indonesia. Action Research Literate provides a means for ongoing discussion of relevant issues that fall within the focus and scope of the journal that can be empirically examined. This journal publishes research articles covering multidisciplinary sciences, which includes: Humanities and social sciences, contemporary political science, Educational sciences, religious sciences and philosophy, economics, Engineering sciences, Health sciences, medical sciences, design arts sciences and media.
Articles 706 Documents
Navigating Market Paradoxes: A Philosophical Reconstruction of MSME Marketing Strategy in the Era of Digital Transformation Ardhi Setyo Putranto
Action Research Literate Vol. 10 No. 3 (2026): Action Research Literate
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/arl.v10i3.3087

Abstract

The marketing strategy development process can be characterized as nonlinear, iterative, and responsive to new technologies, market opportunities, and evolving social ethics. This article aims to contribute to the investigation of the application of dialectical philosophy to the evolution of marketing practices, particularly concerning micro and small enterprises (MSEs). This article is the result of an exploratory literature review and thematic analysis of scientific communication published between 2020 and 2026. The marketing practices of MSEs are subject to paradoxical, and especially dualistic, factors, including tensions between resource constraints and technology adoption, data-based personalization versus individual privacy, and the ethics of disruptive digital business innovation. From a dialectical perspective, these dualisms are not merely obstacles; rather, they can be viewed more positively as focal points that enable organizations to adjust, grow, and improve strategies under resource limitations. An integrated dialectical marketing philosophy provides a framework for MSEs that captures this iterative process and, above all, aims to achieve an ethically, contextually, and constructively evolving sustainable paradigm—the Positively Change Framework. When small and micro enterprises (SMEs) develop marketing strategies, they should give careful consideration to both ethics and context.
Pengaruh Pemahaman Prosedur Audit, Praktik Audit Investigatif dan Pengalaman Auditor terhadap Pembuktian Kecurangan pada BPKP Provinsi Sumatera Utara Lubis, Abdizil Ikhram; Maisyarah, Renny
Action Research Literate Vol. 10 No. 4 (2026): Action Research Literate
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/arl.v10i4.3088

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pemahaman prosedur audit, praktik audit investigatif, dan pengalaman auditor terhadap pembuktian kecurangan pada BPKP Provinsi Sumatera Utara. Latar belakang penelitian ini didasarkan pada masih tingginya risiko kecurangan dalam pengelolaan keuangan sektor publik, sehingga diperlukan kemampuan auditor yang memadai dalam mengidentifikasi dan membuktikan terjadinya fraud secara tepat, sistematis, dan dapat dipertanggungjawabkan. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian explanatory. Sampel penelitian berjumlah 60 auditor yang dipilih menggunakan teknik purposive sampling. Data dikumpulkan melalui penyebaran kuesioner dan dianalisis menggunakan Structural Equation Modeling-Partial Least Squares (SEM-PLS). Hasil penelitian menunjukkan bahwa pemahaman prosedur audit, praktik audit investigatif, dan pengalaman auditor masing-masing berpengaruh positif dan signifikan terhadap pembuktian kecurangan. Temuan ini menunjukkan bahwa semakin baik pemahaman auditor terhadap prosedur audit, semakin intensif praktik audit investigatif yang dilakukan, dan semakin tinggi pengalaman auditor, maka semakin kuat pula kemampuan auditor dalam membuktikan kecurangan. Kebaruan penelitian ini terletak pada pengujian terpadu atas aspek kognitif, praktik investigatif, dan pengalaman auditor dalam satu model empiris pada lembaga pengawasan internal pemerintah daerah. Dengan demikian, penelitian ini menegaskan pentingnya penguatan kompetensi auditor melalui pelatihan, pengalaman penugasan, dan optimalisasi audit investigatif guna meningkatkan efektivitas pembuktian kecurangan di sektor publik.
Pengaruh Orientasi Etika dan Budaya Etis Organisasi terhadap Komitmen Profesional di Mediasi Sensitivitas Etika Auditor Perwakilan BPKP Provinsi Sumatera Utara Andreanov; Maisyarah, Renny
Action Research Literate Vol. 10 No. 4 (2026): Action Research Literate
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/arl.v10i4.3089

Abstract

Tujuan penelitian ini mengkaji pengaruh orientasi etika dan budaya etika organisasi terhadap komitmen profesional, dengan sensitivitas etika sebagai variabel mediasi di antara auditor Perwakilan Badan Pengawas Keuangan dan Pembangunan (BPKP) Provinsi Sumatera Utara, Indonesia. Pendekatan kuantitatif digunakan dengan menggunakan data survei yang dikumpulkan dari 60 auditor BPKP, yang dianalisis menggunakan Structural Equation Modeling Partial Least Squares (SEM-PLS). Hasil penelitian menunjukkan bahwa orientasi etika dan budaya etiis organisasi memiliki pengaruh signifikan terhadap sensitivitas etika. Orientasi etika memiliki pengaruh signifikan terhadap komitmen professional. Budaya etis organisasi tidak berpengaruh signifikan terhadap komitmen professional. Sensitivitas etika berpengaruh signifikan terhadap komitmen professional. Lebih lanjut, sensitivitas etika memediasi pengaruh antara orientasi etika terhadap komitmen profesional. Sensitivitas etika tidak memediasi pengaruh antara budaya etis organisasi terhadap komitmen profesional. Temuan ini menunjukkan bahwa auditor dengan orientasi etika yang kuat, didukung oleh lingkungan organisasi yang etis, cenderung menunjukkan sensitivitas etika yang lebih tinggi, yang pada gilirannya meningkatkan komitmen profesional mereka. Studi ini berkontribusi pada literatur dengan memberikan bukti empiris dari konteks audit sektor publik di Indonesia dan menawarkan implikasi praktis untuk memperkuat kebijakan etika, pelatihan, dan budaya organisasi guna meningkatkan profesionalisme dan komitmen auditor.
Ownership Structure and Financial Performance of the Technology Sector on the Indonesia Stock Exchange (2020–2024) Apriani, Tari; Mukhzarudfa; Kusumastuti, Ratih; Tiswiyanti, Wiwik
Action Research Literate Vol. 10 No. 4 (2026): Action Research Literate
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/arl.v10i4.3090

Abstract

This research aims to examine the effect of ownership structure on the financial performance of technology sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Ownership structure is proxied by institutional ownership, managerial ownership, and foreign ownership, while financial performance is measured using Tobin's Q as a market-based indicator of firm value. This study uses a causal-associative quantitative approach with panel data. The sample consists of 20 technology sector companies listed on the Indonesia Stock Exchange, selected through purposive sampling, resulting in 100 firm-year observations. Data drawn from annual reports, audited financial statements, and stock price records were analyzed using panel data regression with EViews 13. The results show that, simultaneously, institutional ownership, managerial ownership, and foreign ownership have a significant effect on the financial performance of technology sector companies. Partially, institutional ownership and managerial ownership have a positive and significant effect on Tobin's Q, indicating that stronger institutional monitoring and greater alignment of managerial interests contribute to higher firm value. In contrast, foreign ownership has a positive but statistically insignificant effect on financial performance. These findings indicate that domestic governance mechanisms, particularly institutional and managerial ownership, play a more important role in enhancing market valuation in the Indonesian technology sector during the post-pandemic and technology sector correction period. This study contributes to the corporate governance literature by providing evidence on the role of ownership structure in explaining firm value in a knowledge-based industry within an emerging market context.
Integrasi Partisipasi Warga dalam Penataan Permukiman Kumuh di Kelurahan Sei Mati Kota Medan Sabar Ginting, Adi; Sugiarto, Abdi; Riah Ate Tarigan, Ruth
Action Research Literate Vol. 10 No. 4 (2026): Action Research Literate
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/arl.v10i4.3091

Abstract

Penataan permukiman perkotaan merupakan upaya strategis untuk meningkatkan kualitas lingkungan dan kesejahteraan masyarakat, khususnya pada kawasan dengan tingkat kepadatan penduduk yang tinggi. Penelitian ini bertujuan untuk menganalisis persepsi masyarakat terhadap penataan permukiman di Kelurahan Sei Mati, Kecamatan Medan Labuhan, Kota Medan, dengan meninjau tingkat partisipasi masyarakat, kondisi infrastruktur lingkungan, serta persepsi terhadap hasil penataan permukiman. Penelitian menggunakan pendekatan deskriptif kuantitatif yang didukung oleh analisis SWOT. Data primer diperoleh melalui penyebaran kuesioner kepada 150 responden, sedangkan data sekunder digunakan sebagai informasi pendukung analisis. Hasil penelitian menunjukkan bahwa tingkat partisipasi masyarakat dalam penataan permukiman masih tergolong rendah, terutama pada tahap perencanaan dan pengawasan. Kondisi infrastruktur lingkungan berada pada kategori cukup, dengan pengelolaan sampah sebagai aspek yang memperoleh penilaian terendah. Meskipun demikian, hasil penataan permukiman dinilai relatif positif oleh masyarakat, khususnya pada aspek keberlanjutan hasil dan keterpaduan program. Analisis SWOT menunjukkan bahwa penataan permukiman di Kelurahan Sei Mati berada pada kondisi yang cukup stabil, dengan peluang pengembangan yang didukung oleh kebijakan dan program pemerintah, meskipun masih dihadapkan pada tantangan berupa rendahnya partisipasi masyarakat dan tekanan lingkungan perkotaan. Penelitian ini menyimpulkan bahwa keberhasilan penataan permukiman tidak hanya ditentukan oleh tingkat partisipasi masyarakat, tetapi juga oleh manfaat fisik yang dirasakan secara langsung oleh warga. Oleh karena itu, strategi penataan permukiman ke depan perlu diarahkan pada penguatan partisipasi masyarakat secara bertahap dan kontekstual, seiring dengan peningkatan kualitas pengelolaan infrastruktur lingkungan untuk menjamin keberlanjutan hasil penataan.
The Role of Brand Attachment and Brand Trust on Customer Retention with Brand Loyalty as Mediating Variable: Evidence from Bank BJB Medan Branch Maulana Ishaq, Muhammad; Tuah Nasution , Muhammad Dharma; Widodo , Slamet
Action Research Literate Vol. 10 No. 5 (2026): Action Research Literate
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/arl.v10i5.3093

Abstract

The increasing competition in the banking industry has encouraged financial institutions to strengthen customer relationships in order to maintain long-term customer retention. In this context, brand attachment and brand trust are considered important determinants in shaping brand loyalty and customer retention. This study aims to examine the role of brand attachment and brand trust on customer retention with brand loyalty as a mediating variable at Bank BJB Medan Branch. The research employed a quantitative approach using a cross-sectional survey design. Data were collected from 154 active customers selected through purposive sampling. The analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0 software. The findings reveal that brand trust has a strong and significant effect on brand loyalty, while brand attachment has a weaker but still significant influence on loyalty. Furthermore, brand loyalty significantly affects customer retention. The mediation analysis indicates that brand loyalty successfully mediates the relationship between brand trust and customer retention, whereas the mediating effect between brand attachment and customer retention is not significant. The results demonstrate that trust plays a more dominant role than emotional attachment in maintaining customer relationships within the banking sector. In conclusion, Bank BJB should prioritize trust-building strategies through transparency, service reliability, and customer-oriented communication to strengthen loyalty and improve long-term customer retention.

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