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Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan
Published by CV. LAFADZ JAYA
ISSN : -     EISSN : 28098544     DOI : https://doi.org/10.54443/sibatik
Core Subject : Economy, Science, Education, Art, Social,
Arts Computer Science & IT Economics, Econometrics & Finance Education Social Sciences
SIBATIK JOURNAL merupakan jurnal ilmiah populer bidang Sosial, Ekonomi, Budaya, Teknologi, dan Pendidikan yang terbit setiap bulan. SIBATIK JOURNAL menerima naskah hasil penelitian dan hasil kajian yang memunculkan gagasan-gagasan ilmiah dan aktual di bidang Sosial, Ekonomi, Budaya, Teknologi, dan Pendidikan.
Arjuna Subject : Umum - Umum
Articles 40 Documents
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Search results for , issue "Vol. 4 No. 10 (2025)" : 40 Documents clear
KEDUDUKAN LIVING LAW SEBAGAI PRANATA HUKUM DALAM UNDANG-UNDANG No. 1 TAHUN 2023 TENTANG KITAB UNDANG- UNDANG HUKUM PIDANA Redy S, Simon Albertian; Alsa, Abdul Aziz; Sembiring, Idha Apriliana
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 10 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i10.3478

Abstract

Indonesia, as an archipelagic state, is home to diverse cultures and customs, leading to a variety of customary laws. In line with the 1945 Indonesian Constitution, these customary laws are recognized and respected as part of the national legal system. In 2023, Indonesia enacted a new Criminal Code, reflecting its cultural values and moving away from the colonial-era legal framework. This shift introduces challenges, particularly regarding the integration of customary law into the national legal system. This research examines these challenges, focusing on the interaction between customary law and positive law within Indonesia's legal framework. The study adopts a normative legal research methodology, incorporating statutory, conceptual, and comparative approaches, with primary legal sources including the 1945 Constitution and Law No. 1 of 2023 on the Criminal Code. The findings suggest that customary law can fill legal gaps when existing positive law does not cover specific offenses, particularly in the investigation and prosecution stages. Offenders may be subject to customary law before being prosecuted under positive law. This study emphasizes the need for a balanced approach to integrate customary law into Indonesia's criminal justice system, ensuring both legal coherence and respect for cultural diversity.
EXPLORING THE ECONOMIC LINK BETWEEN FINANCIAL RISK STRATEGIES AND LONG-TERM SUSTAINABILITY IN THE BANKING INDUSTRY Kusumawati, Rahayu; Yusuf Agustian, Mochamad Ferdy; Rosyalita, Dita
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 10 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i10.3485

Abstract

This research explores the relationship between financial risk strategies and long-term sustainability in the banking sector. It aims to examine how banks manage financial risks and their impact on long-term viability, focusing on credit, market, and operational risks. Using a library-based methodology, the study reviews relevant literature, including books, journals, and reports, to analyze risk management frameworks and sustainability practices. The findings indicate that while traditional risk strategies like Value at Risk are essential, integrating sustainability practices—such as CSR and ESG—improves a bank’s resilience and long-term performance. The study concludes that banks adopting comprehensive risk strategies aligned with sustainability are better positioned for long-term success.
POTENSI WISATA ALAM AIR TERJUN EFRATA DI KABUPATEN SAMOSIR Donargo, Sepdwiyana
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 10 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i10.3495

Abstract

The purpose of this study was to identify the natural tourism potential of Efrata Waterfall in Samosir Regency. Reviewing the accessibility conditions, supporting infrastructure, and obstacles faced in its development as a tourist destination. The research method used is descriptive qualitative with data collection techniques through field observations, interviews with local communities, and documentation studies. The results of the study indicate that Efrata Waterfall has a high tourist attraction in the form of natural beauty that is still pristine, fast flowing water, and surrounding scenery that supports nature recreation activities such as trekking and photography. In terms of accessibility, the location can be reached by public and private vehicles, but the road conditions to the location are still inadequate. The facilities available are still limited, such as toilets, small shops, and simple places of worship. The obstacles faced are limited infrastructure, minimal promotion, lack of local community involvement, and the absence of integrated management. There needs to be an improvement in facilities and infrastructure, digital promotion strategies, and empowerment of local communities in managing the Efrata waterfall nature tourism in Samosir Regency.
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN UMKM: PENDEKATAN KUALITATIF MELALUI KAJIAN PUSTAKA Sadiqin, Amin
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 10 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i10.3496

Abstract

The quality of financial reporting among SMEs in Indonesia remains a fundamental challenge affecting financing access and business sustainability. This study aims to identify and analyze factors influencing SME financial reporting quality through a qualitative approach using systematic literature review. Library research method was employed to analyze national and international literature from 2020-2025 using content analysis and thematic analysis techniques. Results indicate that SME financial reporting quality is influenced by complex interactions of internal organizational factors including owner characteristics, human resource capabilities, and technological infrastructure, as well as external factors comprising government regulations, stakeholder pressures, and ecosystem support. Information technology serves as an enabler and moderator strengthened by human resource competency. The research produces an integrated framework demonstrating the need for holistic approaches in improving SME financial reporting quality. Practical implications include the importance of human resource capacity development, accounting information system implementation, and comprehensive regulatory support to achieve quality financial reporting.
PERAN FINTECH DALAM OPTIMALISASI PENERIMAAN PAJAK MELALUI INOVASI PEMBAYARAN Widjaja, Gunawan
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 10 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i10.3500

Abstract

The development of digital technology has driven significant transformation in Indonesia's financial and taxation systems. Financial technology (fintech) has emerged as an innovation that facilitates access to financial services and payment transactions, including tax payments. This study aims to analyse the role of fintech in optimising tax revenue through digital payment innovations. Using a qualitative approach through literature review and regulatory analysis, this study found that the integration of fintech into the taxation system can expand the tax base, increase transparency, and significantly encourage taxpayer compliance. The digital payment innovations introduced by fintech not only accelerate the tax payment and reporting process but also facilitate the government in monitoring and managing state revenue in real time. However, challenges related to regulatory harmonisation, data protection, and digital literacy among the public still need to be addressed in order to optimise the potential of fintech in supporting an inclusive and efficient taxation system in Indonesia.
PENGARUH KUALITAS PELAYANAN TERHADAP LOYALITAS PASIEN DENGAN MEDIASI KEPUASAN PASIEN RUMAH SAKIT UMUM DAERAH MAS AMSYAR KASONGAN Aditya Candra L. Awat, Natanael; Meitiana, Meitiana; Kristinae, Vivy; Giovanni, Jonathan
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 10 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i10.3532

Abstract

This study aims to analyze the effect of service quality on patient loyalty with mediation of patient satisfaction at Mas Amsyar Kasongan Regional General Hospital. This study used a quantitative design with a survey method of 96 patients selected by purposive sampling using the Lameshow formula. The questionnaire was distributed online and analyzed with Structural Equation Modeling (SEM) 4.0 to test the relationship between research variables. The results show that service quality influences patient satisfaction at Mas Amsyar Kasongan Regional General Hospital. Service quality influences patient satisfaction at Mas Amsyar Kasongan Regional General Hospital. Patient loyalty influences patient satisfaction at Mas Amsyar Kasongan Regional General Hospital. Patient satisfaction mediates the effect of service quality on patient loyalty at Mas Amsyar Kasongan Regional General Hospital.
PENGARUH EXPERIENTIAL MARKETING & KUALITAS ACARA TERHADAP MINAT BERKUNJUNG ULANG MELALUI KEPUASAN PENGUNJUNG SEBAGAI VARIABEL INTERVENING (STUDI KASUS PADA PENGUNJUNG ACARA MINGGUAN HUMA BETANG NIGHT PALANGKA RAYA) Sihombing, Salbetta; Kristinae, Vivy; Borneo Poetra, Gema; Meitiana, Meitiana
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 10 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i10.3533

Abstract

This study examines the effects of experiential marketing and event quality on revisit intention, mediated by visitor satisfaction, in the weekly Huma Betang Night cultural event (Palangka Raya, Indonesia). A quantitative survey of 75 visitors was analyzed using PLS-SEM (SmartPLS 3.0). Results indicate positive, significant paths: experiential marketing → satisfaction (β = 0.392; p < 0.001), event quality → satisfaction (β = 0.404; p < 0.001), satisfaction → revisit intention (β = 0.431; p < 0.001), experiential marketing → revisit intention (β = 0.251; p = 0.002), and event quality → revisit intention (β = 0.262; p = 0.005). Satisfaction partially mediates the effects of experiential marketing (indirect β = 0.169; p = 0.001) and event quality (indirect β = 0.174; p < 0.001) on revisit intention. Model explanatory power is moderate (R² satisfaction = 0.321; R² revisit intention = 0.497). The findings highlight the importance of sensory–affective experiences and service/process quality to strengthen visitor satisfaction and revisit intention in secondary-city cultural night contexts.
DAMPAK PARIWISATA TERHADAP STRUKTUR EKONOMI NTB: PELUANG DAN TANTANGAN Agustiani, Eka; M. Rifki, Lalu; Dwi Pradana, I Made; Juliana, Nursalwah
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 10 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i10.3578

Abstract

This study examines the impact of tourism sector growth on the economic structure of West Nusa Tenggara (NTB) Province. Over the past decade, NTB has experienced a significant surge in tourism driven by national strategic projects such as the Mandalika Special Economic Zone (SEZ) and the MotoGP. This study aims to analyze the extent to which tourism has shifted the economic structure from primary to tertiary sector dominance, as well as to identify emerging opportunities and challenges. The methods used include analysis of secondary data from the Statistics Indonesia (BPS) and the NTB Tourism Office (Dispar), using the Location Quotient (LQ), Shift-share, and multiplier effects approaches. The results indicate that service sectors such as accommodation, food and beverage, and transportation have increased their contribution to NTB's GRDP. Tourism also provides significant opportunities for MSMEs and job creation, but this distribution is not yet fully equitable across regions. Inequality in infrastructure between regions, human resource quality, and environmental degradation are key challenges. Regional governments need to develop inclusive and sustainable governance so that the benefits of tourism are not limited to certain regions. This research contributes to the literature on regional economic transformation and the strengthening of data-driven policies in the tourism sector.
PENGARUH KETERLIBATAN KERJA DAN DUKUNGAN ORGANISASI TERHADAP PERILAKU KERJA INOVATIF PADA KARYAWAN GEN Z DENGAN KEPUASAN KERJA SEBAGAI VARIABEL MEDIASI: STUDI PADA KARYAWAN USAHA CAKE DI KOTA PALANGKA RAYA Afrida Purba, Ella; Retawati, Anike; Hamzah, Pratiwi; Giovanni, Jonathan
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 10 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i10.3597

Abstract

This study aims to analyze The Influence of Work Engagement and Organizational Support on Innovative Work Behavior Among Gen Z Employees, With Job Satisfaction as A Mediating Variable (A Study of Cake Business Employees in Palangka Raya). The background of this study stems from the decline in innovation among Gen Z employees, even though this generation is known for its creativity, which is currently emerging in the world of work, especially in the culinary business. This study uses a quantitative approach with partial least square (PLS) analysis techniques. The population in this study consisted of 75 Gen Z employees working in cake shops in Palangka Raya City. The sampling technique used purposive sampling. The results of the study indicate that work engagement and organizational support have a positive and significant effect on employees' innovative work behavior. Additionally, job satisfaction also has a significant effect on innovative work behavior and mediates the relationship between work engagement and organizational support toward innovative work behavior.
THE ROLE OF WAROPEN TRIBAL CHIEF RISEI SAYATI IN THE PROCESS OF RESOLVING CUSTOMARY LAND DISPUTES IN WAROPEN REGENCY Tanati, Daniel; Yoseph Palenewen, James
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 10 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i10.3619

Abstract

The research, entitled "The Role of Waropen Tribal Chief Risei Sayati in the Customary Land Dispute Resolution Process in Waropen Regency," aims to determine the role of Waropen Tribal Chief Risei Sayati in the customary land dispute resolution process in Waropen Regency and to identify the obstacles encountered by Waropen Tribal Chief Risei Sayati in the customary land dispute resolution process in Waropen Regency. The method used in this research is empirical juridical, namely identifying and conceptualizing law as a real and functional social institution in the real life system. The output of this research is to contribute to legal thought and knowledge for the people of Waropen Regency regarding the role of Waropen Tribal Chief Risei Sayati in the customary land dispute resolution process. This will enable the local indigenous community to seek the assistance of the Tribal Chief as a leader and neutral party in resolving the dispute.

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