Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan
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.
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<![CDATA[EFFECT OF LIQUIDITY AND LEVERAGE ON FINANCIAL DISTRESS WITH PROFITABILITY AS AN INTERVENING VARIABLE ]]>
<![CDATA[Sumarni S]]>;
<![CDATA[Raykes Hinrich Tuerah]]>;
<![CDATA[Christony Maradesa]]>;
<![CDATA[Raymond Festus Rombot]]>;
<![CDATA[Ruhiyat, Ruhiyat]]>
<![CDATA[ SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 5 (2025) ]]>
Publisher : <![CDATA[Penerbit Lafadz Jaya ]]>
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DOI: 10.54443/sibatik.v4i5.2652
<![CDATA[Financial Distress can be caused by a problematic economy in a company and cause economic instability in a company that can even lead to bankruptcy. This study aims to (1) determine the effect of liquidity, leverage, and profitability on financial distress (2) determine how profitability mediates the relationship between liquidity and leverage on financial distress. Research on all mining sector companies listed on the IDX for the 2017-2023 period. A population of 63 companies with a sample of 30 companies. The method used is purposive sampling. And the data analysis used is path analysis with SmartPLS 4.0 software. Based on the final results of this study, liquidity has a positive effect on financial distress, leverage does not affect financial distress, profitability has a positive effect on financial distress, liquidity does not affect profitability, leverage has a negative effect on profitability, then profitability is unable to mediate the effect of liquidity on financial distress, and profitability is able to mediate the effect of leverage on financial distress. The importance of financial distress analysis is to help management in making decisions to improve the company's financial situation faster before it gets worse, and so that external parties can invest in the company.]]>
<![CDATA[SOCIO-ECONOMIC IMPACT OF MULTIPLE LAND CERTIFICATE DISPUTES ON COMMUNITIES ]]>
<![CDATA[Ikhwan, Muhammad]]>;
<![CDATA[Widjaja, Gunawan]]>
<![CDATA[ SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 5 (2025) ]]>
Publisher : <![CDATA[Penerbit Lafadz Jaya ]]>
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DOI: 10.54443/sibatik.v4i5.2669
<![CDATA[This study aims to analyse the social and economic impacts of multiple land title disputes on communities. Multiple land title disputes often occur due to discrepancies in the land administration system, leading to overlapping land ownership. This study reveals that the social impacts of multiple land title disputes are significant, including increased conflict between residents, deterioration of social relations, and decreased trust in government institutions. The economic impacts are also significant, with communities facing high legal costs and lost economic potential due to land that cannot be utilised productively. The research suggests the need for reforms in the land administration and agrarian justice systems, as well as increased legal awareness among communities to prevent and reduce multiple land disputes in the future. With these measures, it is hoped that social stability and economic recovery can be achieved, so that people can live more prosperously and harmoniously.]]>
<![CDATA[PENGARUH GAYA HIDUP, STRATEGI PROMOSI DAN PERSEPSI HARGA TERHADAP KEPUTUSAN PEMBELIAN PADA PENGGUNA SHOPEEFOOD DI KOTA DENPASAR ]]>
<![CDATA[Mulyadi, Made]]>;
<![CDATA[Putri Virgiantari, Ni Made]]>;
<![CDATA[Nengah Wirsa, I]]>;
<![CDATA[Gede Elvina Adi Saputri, Luh]]>
<![CDATA[ SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 5 (2025) ]]>
Publisher : <![CDATA[Penerbit Lafadz Jaya ]]>
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DOI: 10.54443/sibatik.v4i5.2670
<![CDATA[This research investigates the influence of lifestyle, promotional strategies, and price perceptions on purchasing decisions of ShopeeFood users in Denpasar City. Focusing on the dynamics of the rapidly growing online food delivery market, this research analyzes the factors that influence consumer purchasing decisions. Statistical data from respondents shows that lifestyle, promotional strategies and price perceptions significantly influence user preferences for using the ShopeeFood platform. The findings show that convenience, attractive promotional tactics, and perceived affordable prices are key factors in motivating users to choose ShopeeFood as a food delivery platform. This research reinforces previous findings about the importance of these factors in influencing consumer purchasing behavior in the online food delivery service industry.]]>
<![CDATA[UNCOVERING THE POWER OF E-WOM: HOW GADGETIN YOUTUBE CONTENT GENERATES PURCHASE INTENTION THROUGH QUALITY AND CREDIBLE INFORMATION ]]>
<![CDATA[Qurrotul Aini, Nurul]]>;
<![CDATA[Prihatining Wilujeng, Ita]]>;
<![CDATA[Siswanto, Ely]]>
<![CDATA[ SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 5 (2025) ]]>
Publisher : <![CDATA[Penerbit Lafadz Jaya ]]>
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DOI: 10.54443/sibatik.v4i5.2672
<![CDATA[The study was conducted to assess the influence of information quality and information credibility on purchase intention, with e-WOM adoption serving as an intermediate variable. The participants in this study are comprised of GadgetIN viewers on YouTube. A sample of 165 participants was determined using the Daniel & Terrel formula and selected through purposive sampling techniques. This research falls into the category of explanatory studies, employing a quantitative approach and utilizing a Likert scale questionnaire as a tool for data collection. Statistical analysis was executed by evaluating the outer model to appraise the disseminated questionnaire’s validity and reliability, also the inner model to evaluate the model and test the hypothesis. With the assistance of the SmartPLS 4.0 application, the study found that information quality (Q) and information credibility (C) have a positive significant effect on e-WOM adoption (A). However, information quality and information credibility have not a positive significant effect on purchase intention (P). Their impact on purchase intention becomes meaningful only when filtered through the e-WOM adoption. Accordingly, this study highlights e-WOM adoption as a crucial variable that effectively shapes consumers' purchase intention.]]>
<![CDATA[ANALISIS IMPLIKASI PERPAJAKAN PADA TRANSAKSI BUILT OPERATE TRANSFER (BOT), LEASING DENGAN HAK OPSI, JOINT OPERATION, YAYASAN ]]>
<![CDATA[Pakpahan, Kristina]]>;
<![CDATA[Najib, Ahmad]]>;
<![CDATA[Pahala, Indra]]>
<![CDATA[ SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 5 (2025) ]]>
Publisher : <![CDATA[Penerbit Lafadz Jaya ]]>
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DOI: 10.54443/sibatik.v4i5.2674
<![CDATA[This study aims to critically examine the application of taxation to various forms of special transactions that often occur in practice in Indonesia, namely the Build Operate Transfer (BOT) scheme, leasing with option rights, joint operations (JO), and foundation legal entities. These four forms of transactions have unique characteristics that are not always in line with general tax principles, thus creating complexity in the imposition, deduction, reporting, and application of taxation. The research approach used is qualitative descriptive with data collection techniques through literature studies, tax regulation documentation, and critical analysis of academic literature. The results of the study indicate that there are still inconsistencies between accounting and taxation treatments, weak recording, and unpreparedness of actors in fulfilling tax obligations substantively. The BOT scheme often results in recognition of income between the private sector and the government; leasing with option rights creates different treatments between lessees and lessors in terms of VAT and Income Tax; JO faces administrative challenges due to the absence of a separate NPWP; while foundations face the risk of fiscal correction due to the combination of social and commercial activities without limitations on capable accounts. This study recommends increasing the capacity of tax human resources, reformulating technical regulations, and integrating a digital-based reporting system that is more responsive to the characteristics of special transactions.]]>
<![CDATA[UJI KELAYAKAN “ARBARU: APLIKASI AUGMENTED REALITY BANGUN DATAR DAN BANGUN RUANG” DALAM MENINGKATKAN MINAT BELAJAR MATEMATIKA DI SEKOLAH DASAR ]]>
<![CDATA[Clara Devi Anggraini, Cicilia]]>;
<![CDATA[Wiradharma, Gunawan]]>;
<![CDATA[Budiwati, Yulia]]>;
<![CDATA[Aditya Prasetyo, Mario]]>;
<![CDATA[Kristiana Dewi, Danar]]>
<![CDATA[ SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 5 (2025) ]]>
Publisher : <![CDATA[Penerbit Lafadz Jaya ]]>
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DOI: 10.54443/sibatik.v4i5.2677
<![CDATA[Students can understand the material and visualize the spatial form of mathematical objects through the use of augmented reality as an alternative learning media. The previous year the development of ARBARU was carried out: Augmented Reality Flat and Spatial Shapes applications that can be used in elementary school level math lessons. Before being used by the public, the application was tested through a questionnaire to 25 respondents from elementary school students and 15 students from the Open University PGSD Study Program. The assessment includes aspects of appropriateness of content, appropriateness of presentation, suitability of language, AR technology, usefulness, visual and audio appearance, ethnomathematics content, as well as software implementation and engineering. The empirical feasibility test is designed to evaluate the media's feasibility and ascertain the opinions of users of the mobile learning application that has been developed. The tested product is considered to meet very high standards and is suitable for use as a learning medium for space-building material, which can enhance spatial ability and comprehension of planar and space-shaped materials.]]>
<![CDATA[MOTIVASI SEBAGAI MEDIASI PENGARUH PELATIHAN DAN DISIPLIN TERHADAP KINERJA KARYAWAN ]]>
<![CDATA[Mulyadi, Made]]>;
<![CDATA[Galung Indra Kiswara, Putu]]>;
<![CDATA[Gede Elvina Adi Saputri, Luh]]>;
<![CDATA[Wirati Adriati, IGA]]>
<![CDATA[ SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 5 (2025) ]]>
Publisher : <![CDATA[Penerbit Lafadz Jaya ]]>
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DOI: 10.54443/sibatik.v4i5.2681
<![CDATA[Training is a short educational process that uses structured and organized methods, where non-managerial employees acquire technical knowledge and skills within certain limits. Training has a significant impact on improving employee capabilities, providing motivation, and building self-confidence, so that it can improve their performance. This study aims to evaluate the role of job training and work discipline on employee performance, with work motivation as a mediator at PT. Secana Beachtown. The number of samples used was 82 employees. This study uses a quantitative method. Data analysis techniques used include validity testing, reliability testing, descriptive analysis, SEM Partial Least Square, and VAF (Variance Accepted For) for mediation testing. This study found that job training, discipline, and work motivation have a positive effect on employee performance at PT. Secana Beachtown, with work motivation as a mediating variable.]]>
<![CDATA[MENYOAL BUDAYA “BERELAAN” DALAM AKAD JUAL-BELI DI KALIMANTAN TENGAH MENURUT SYARI’AT ISLAM ]]>
<![CDATA[Iman, Noor]]>
<![CDATA[ SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 5 (2025) ]]>
Publisher : <![CDATA[Penerbit Lafadz Jaya ]]>
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DOI: 10.54443/sibatik.v4i5.2685
<![CDATA[The purpose of this research is to analyze how the culture of mutual consent (berelaan) in sales and purchase agreements is viewed from the perspective of Islamic law, with the hope of encouraging the broader community (especially Muslims) to remain attentive to principles and guidelines that are considered appropriate both socially and religiously. This study uses library research as its methodology, incorporating a local wisdom approach, with findings presented descriptively. The results indicate that the culture of berelaan in sales transactions in Central Kalimantan holds strong moral and religious values when properly applied, as it emphasizes mutual agreement between seller and buyer. However, when values of sincerity and willingness begin to fade from the transaction process, it can affect the legal validity of the sales practices that have traditionally been upheld. Furthermore, the loss of the original intent or essence of sincerity in the berelaan culture can give rise to negative attitudes such as distrust, suspicion, and disharmony between the parties involved. Consequently, this deterioration can potentially disrupt the close social bonds that have long been fostered through buying and selling interactions, and in worse cases, may even damage the ties of silaturahmi (social harmony and kinship), which are essential to communal life in Central Kalimantan.]]>
<![CDATA[THE LEGAL ASPECTS AND URGENCY OF LEASE AGREEMENTS MADE BEFORE A NOTARY AND REGISTERED AT THE LAND OFFICE ACCORDING TO ARTICLE 127B OF THE REGULATION OF THE MINISTER OF AGRARIAN AFFAIRS AND SPATIAL PLANNING/NATIONAL LAND AGENCY NUMBER 16 OF 2021 ]]>
<![CDATA[Syahira Sumantri, Nabila]]>;
<![CDATA[Purba, Hasim]]>;
<![CDATA[Suprayitno, Suprayitno]]>
<![CDATA[ SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 5 (2025) ]]>
Publisher : <![CDATA[Penerbit Lafadz Jaya ]]>
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DOI: 10.54443/sibatik.v4i5.2687
<![CDATA[The lease agreement for land and buildings plays an important role in providing legal certainty and protection for the parties involved. In practice, however, such agreements are often not registered at the Land Office as specified in Article 127 B of the Regulation of the Minister of Agrarian Affairs and Spatial of the National Land Agency Number 16 of 2021. This leads to various legal issues that can affect certainty and legal protection for the parties. Based on this issue, this study formulates three main research questions: (1) What is the urgency of lease registration by the interested parties with the Land Office? (2) How is legal protection provided for tenants who register their lease objects at the Land Office under Article 127 B of the Regulation of the Minister of Agrarian Affairs and Spatial Planning/National Land Agency Number 16 of 2021? (3) What are the possible legal impacts, both disadvantages and advantages, of registering lease agreements with the Land Office as regulated by Article 127 B of the said regulation? This research employs a normative juridical method. This research approach also uses a conceptual approach (Conceptual Approach), the conceptual approach is intended "to analyze legal materials so that the meaning contained in legal terms can be known". Data was obtained through literature studies, reviews of relevant regulations, and legal document analysis. The findings indicate that lease agreements made before a notary provide authentic evidentiary strength, while registration at the Land Office offers legal certainty to third parties. However, challenges remain in implementing this registration, including a lack of public awareness and minimal dissemination of the importance of registration. The conclusion of this study emphasizes that lease agreements made before a notary and registered at the Land Office not only provide stronger legal protection but also enhance transparency in managing land and building assets. The proposed recommendations include increasing legal education for the public the benefits of agreement registration, simplifying registration procedures, and strengthening the role of notaries in ensuring compliance with the relevant regulations.]]>
<![CDATA[AKREDITASI PENYELENGGARA PERJALANAN IBADAH UMROH (PPIU) SEBAGAI BENTUK KEPATUHAN TERHADAP HUKUM POSITIF DAN PERLINDUNGAN KONSUMEN ]]>
<![CDATA[Pardiansyah, Dedi]]>;
<![CDATA[Lulus Setiawan, Wawan]]>
<![CDATA[ SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 5 (2025) ]]>
Publisher : <![CDATA[Penerbit Lafadz Jaya ]]>
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DOI: 10.54443/sibatik.v4i5.2665
<![CDATA[Organizing Umrah and Hajj pilgrimage trips is included in the Regular Business category where all operations must be guided by positive law comprehensively, starting from licensing of the organizers to service standards to the congregation as consumers. The implementation of the Umrah pilgrimage is regulated and supervised by the government, in this case by the Ministry of Religion of the Republic of Indonesia (KEMENAG R.I) by providing accreditation for Umrah pilgrimage organizers (PPIU). However, it is necessary to examine the extent to which PPIU accreditation is a form of positive legal compliance and consumer protection. Based on this phenomenon, the author conducted research with the title "Accreditation of Umrah Travel Organizers (PPIU) as a Form of Compliance with Positive Laws and Consumer Protection". This research uses a qualitative approach with the Normative - Empirical method. Normatively by tracing and examining positive laws relevant to the implementation of the Umrah pilgrimage and empirically by conducting a triangular study of the implementation of accreditation at PT. Cahaya Cordoba Utama as PPIU. PPIU accreditation is proven to be a form of compliance with positive law, because it fulfills all four principles of legal compliance, namely: Indoctrination, Habituation, Utility and Group Identification. Likewise, PPIU accreditation has been proven to be a form of consumer protection, because all elements in assessing standards for organizing Umrah pilgrimages fulfill all the rights contained in article four of Law no. 8 of 1999 concerning Consumer Protection, both preventive rights and repressive rights.]]>
