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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 1,068 Documents
 102   103   104   105   106 
REKONSTRUKSI KEDUDUKAN HUKUM SITA JAMINAN DALAM SISTEM HUKUM ACARA PERDATA INDONESIA Alvarindo, Arif; Ahyar Wiraguna, Sidi
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 5 No. 1 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v5i1.4132

Abstract

The rapid growth of digital economy in Indonesia has introduced new forms of wealth such as cryptocurrencies, NFTs, and electronic financial instruments, necessitating updates to conservatory attachment (sita jaminan) under colonial-era HIR Article 227 and RBG Article 261 to prevent asset dissipation in civil disputes. This normative juridical research aims to reconstruct the legal position of conservatory attachment for modern assets. Population comprises civil procedure norms (1920-2025); purposive sample includes 35 primary sources like HIR/RBG provisions, OJK regulations, and 15 SINTA-accredited journals. Instruments encompass primary legislation and secondary doctrines; data analyzed via conceptual, grammatical, systematic, and teleological interpretation with comparative approach. Findings reveal inconsistent judicial application, evidentiary gaps for digital assets, and regulatory obsolescence against non-physical property transfers. Conclusion recommends legislative replacement of HIR/RBG with Mahkamah Agung guidelines on blockchain forensics, prima facie standards, and proportional safeguards to ensure legal certainty and execution efficiency.
KINERJA KEUANGAN SEBELUM DAN SESUDAH MERGER: STUDI KASUS DI INDONESIA, SWEDIA, DAN AMERIKA SERIKAT Wardana, Wardana; Widiyati, Dian; Holiawati, Holiawati
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 5 No. 1 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v5i1.4143

Abstract

This study examines pre- and post-merger financial performance across Indonesia, Sweden, and the United States, addressing inconsistent prior findings on merger impacts. The objective is to empirically test merger effects on profitability (ROE, ROA), liquidity (CR), solvency (CAR, DER), and activity (TATO, FAT) ratios using a five-year before-after (2014-2018 vs. 2019-2023) comparison. Employing a quantitative descriptive-comparative approach grounded in positivism, purposive sampling selected three cases: PT Bank Oke Indonesia Tbk (DNAR, Indonesia), Bristol Myers Squibb (BMSC, USA), and ÅF Pöyry AB (AFRY, Sweden), with secondary data from audited financial reports processed via SPSS 26. Instruments include standard financial ratios, descriptive statistics, Shapiro-Wilk normality tests, and paired sample t-tests. Results reveal no significant differences (all p > 0.05), indicating stable performance without merger-induced shifts. In conclusion, mergers primarily stabilize financial health across emerging and developed markets rather than drive improvements.
PENGARUH LOCUS OF CONTROL, SKEPTISISME PROFESIONAL, DAN KECERDASAN EMOSIONAL TERHADAP KUALITAS AUDIT Iza Afidati, Novi; Yuniarti, Rita
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 5 No. 1 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v5i1.4156

Abstract

This study aims to analyze the influence of locus control, professional skepticism, and emotional intelligence on Audit Quality (an empirical study at Public Accounting Firms in the Bandung area). This research uses primary data and employs a questionnaire for data collection. The sampling technique used is purposive sampling, involving 67 auditors from 21 Public Accounting Firms. The data collection method is a survey by directly distributing questionnaires to respondents, and the analysis method uses multiple linear regression analysis. The results of this study indicate that locus of control, professional skepticism, and emotional intelligence have a significant effect on audit quality.
INCREASING THE ROLE OF STRATEGIC MANAGEMENT ACCOUNTING AND TAX AWARENESS IN FORMING TAX COMPLIANCE OF MSMES WITH A MODERATING INFLUENCE ON ORGANIZATIONAL PERFORMANCE Hutagalung, Dhaniel; Sukriyah, Sukriyah
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 12 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i12.4159

Abstract

Micro, Small, and Medium Enterprises (MSMEs) significantly contribute to Indonesia's national economy, despite facing substantial challenges, including low tax compliance rates. Most previous studies have focused their analysis on tax awareness factors, leaving an important gap regarding the role of Strategic Management Accounting (SMA). This study aims to address this gap by comprehensively analyzing the influence of SMA and tax awareness on MSME tax compliance. Specifically, this study also examines the role of organizational performance as a moderating variable in this relationship. A quantitative method was used, involving 300 MSME actors as respondents through a survey conducted in three strategic provinces: DKI Jakarta, Banten, and West Java. The data were processed and analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) technique. Empirical results indicate that SMA and tax awareness independently have a significant positive effect on increasing MSME tax compliance. Another crucial finding is that organizational performance significantly moderates the effect of AMS on compliance, but this moderating role is not significant in the relationship with tax awareness. These findings emphasize the importance of integrating a measurable managerial approach (through AMS) with awareness factors to achieve an optimal and sustainable level of MSME tax compliance.
PENERAPAN STRATEGI SEGMENTING, TARGETING, POSITIONING (STP) DAN BRANDING DALAM MENINGKATKAN VOLUME PENJUALAN: STUDI KASUS PADA SALES MOTORIS PT MADUSARI NUSAPERDANA CABANG BANDUNG Mutia, Linda; Rahmi, Cinta
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 5 No. 1 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v5i1.4160

Abstract

The competitive Indonesian FMCG processed food industry, particularly in Bandung, challenges companies to maintain sales volume in a fragmented market with local competitors. This study analyzes the application of STP (Segmenting, Targeting, Positioning) strategy and branding by the motorized sales team of PT Madusari Nusaperdana Bandung Branch to increase sales volume. Using a descriptive qualitative approach, purposive sampling targeted 2 area coordinators, 5 experienced salespeople, and 10 strategic outlets from a population of 15-20 sales personnel. Data was collected through in-depth interviews, participant observation, and documentation, analyzed using the Miles and Huberman interactive model (reduction, presentation, triangulation verification). The results show comprehensive geographic-demographic-psychographic segmentation, selective targeting of Segment A/B outlets near schools/residential areas, practical-hygienic food positioning, and consistent Kimbo branding through sales as brand ambassadors. This synergy results in sales efficiency, high retail conversion, premium pricing, as well as B2B/B2C loyalty. The conclusion emphasizes that STP-branding integration is a critical success factor for processed food distribution through operational field execution.
LEGAL ASPECTS OF OPEN BANKING AND CUSTOMER DATA PROTECTION IN THE DIGITAL ERA Hendrik Reba, William; Magnus Loogman Palit, Silvester; Lian Daya Purba, Tumian; Edbert Reba, Jeremy
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 5 No. 1 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v5i1.4161

Abstract

Open banking represents a transformative innovation in the financial sector, enabling the secure exchange of customer financial data between banks and third-party service providers through Application Programming Interfaces (APIs). This study examines the legal framework governing open banking and personal data protection in Indonesia, emphasizing its alignment with key legal theories — namely, the Theory of Legal Protection, Theory of Justice, Theory of Legal Certainty, and Theory of Responsive Law. Employing a normative juridical method, this research analyzes statutory instruments, legal doctrines, and comparative regulations, particularly drawing insights from the European Union’s Payment Services Directive 2 (PSD2) and General Data Protection Regulation (GDPR). The findings reveal that Indonesia’s regulatory foundation — primarily based on the Personal Data Protection Law (Law No. 27 of 2022) and financial sector regulations issued by Bank Indonesia and the OJK — provides an essential starting point but remains fragmented and limited in enforcement. Major gaps exist in preventive and repressive protection, liability allocation, and technical standardization for data security. Integrating classical legal theories with core banking principles such as prudence, transparency, accountability, and consumer protection underscores the need for a responsive, principle-based regulatory model. This study concludes that Indonesia must strengthen its regulatory framework through detailed implementing regulations, adaptive governance mechanisms, and cross-institutional coordination to achieve a balance between innovation and data protection in the era of digital finance.
PENGARUH GOOD GOVERNANCE, WHISTLEBLOWING SYSTEM, DAN PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN FRAUD PADA PENGELOLAAN KEUANGAN DESA: STUDI KASUS KEUANGAN DANA DESA DI ARGOMULYO, KECAMATAN SEDAYU, KABUPATEN BANTUL Clawdya Br Ginting, Chindy; As’ari, Hasim
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 5 No. 1 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v5i1.4168

Abstract

This study aims to analyze the influence of Good Governance, the Whistleblowing System, and Internal Control on fraud prevention in village financial management. The research was conducted in Argomulyo Village, Sedayu District, Bantul Regency, using a quantitative approach. Data were collected through questionnaires distributed to 31 village officials directly involved in financial management. The data were analyzed using multiple linear regression with the assistance of SPSS. The results indicate that Good Governance, the Whistleblowing System, and Internal Control have a positive and significant effect on fraud prevention, both partially and simultaneously. These findings demonstrate that the implementation of sound governance practices, an effective reporting system, and strong internal controls can reduce the likelihood of fraudulent activities in village financial management. The application of transparency, accountability, and continuous supervision principles plays an essential role in strengthening integrity and public trust in village administration. Therefore, enhancing Good Governance practices, improving the effectiveness of the Whistleblowing System, and reinforcing Internal Control are strategic measures to prevent fraud and promote accountable and sustainable village financial governance.
PENGARUH KINERJA LINGKUNGAN DAN GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN: STUDI KASUS PADA SEKTOR ANEKA INDUSTRI DAN SEKTOR INDUSTRI BARANG KONSUMSI PADA PERUSAHAAN BURSA EFEK INDONESIA 2021-2024 Sutisna, Sutisna; Sri Utami, Endang
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 5 No. 1 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v5i1.4179

Abstract

This study examines the effect of environmental performance (PROPER score) and green accounting (disclosure dummy) on financial performance (ROA) of 42 companies in miscellaneous industry and consumer goods sectors listed on the Indonesia Stock Exchange (BEI) for 2021-2024 (168 observations). Using multiple linear regression with complete classical assumption tests (SPSS 26), results show environmental performance significantly positively affects ROA (β=1.284; t=4.115; p<0.01), while green accounting is insignificant (β=0.856; t=1.643; p=0.102). Simultaneously, both explain 45.2% of ROA variation (F=68.34; p<0.01). Findings support Dowling & Pfeffer's (1975) legitimacy theory: Gold/Green PROPER firms achieve 3.8% higher ROA through energy efficiency and ESG investor preference. Green accounting remains ineffective due to superficial disclosure (42% GRI 300 items). Implications: managers prioritize PROPER (128% ROI/point); regulators mandate sustainability reporting assurance. Limitations: two BEI sectors. Suggestions: size moderation test, mining replication.
PENGARUH MANAJEMEN PENGETAHUAN DAN ORIENTASI TEKNOLOGI TERHADAP KAPABILITAS INOVASI SERTA IMPLIKASINYA TERHADAP KINERJA UMKM BERORINETASI HALAL Fitriyani, Ika; Nana Sucihati, Roos; Sutanty, Marisa; Aurelia Kamal, Afina
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 5 No. 1 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v5i1.4180

Abstract

His study examines the effects of knowledge management and technology orientation on innovation capability and their implications for the performance of halal-oriented micro, small, and medium enterprises (MSMEs). The growing demand for halal products has encouraged MSMEs not only to comply with regulatory and certification standards but also to enhance their innovative capacity in order to remain competitive in an increasingly dynamic market. Knowledge management plays a crucial role in the creation, storage, and application of information as a foundation for strategic decision-making and the development of new ideas. In parallel, technology orientation reflects the extent to which MSMEs adopt and utilize digital technologies to support and improve business processes. This study employs a quantitative approach by distributing structured questionnaires to 100 food and beverage MSME owners who have obtained halal certification or are currently in the certification process. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The findings indicate that knowledge management and technology orientation have a positive and statistically significant effect on innovation capability. Furthermore, innovation capability significantly influences the performance of halal-oriented MSMEs and mediates the relationship between knowledge management and technology orientation and MSME performance. These results highlight that effective knowledge management and comprehensive technology utilization are critical drivers of innovation and business performance among halal-oriented MSMEs.
MANIFESTATION OF SOCIAL ANXIETY IN PUTU WIJAYA'S SHORT STORY, MALU Br. Sembiring, Elita Modesta; Matondang, Saiful Anwar; Manugeren, M.
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 5 No. 2 (2026)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v5i2.4191

Abstract

This study examines the manifestation of social anxiety in Putu Wijaya’s short story Malu through a literary psychological perspective. Social anxiety is understood as a socially constructed emotional condition shaped by fear of judgment, shame, and social expectations. Using a qualitative descriptive approach, this research analyzes the psychological states, behavioral responses, and narrative techniques presented in the text. The primary data source is the short story Malu, while secondary sources include scholarly works on psychological criticism, social anxiety, and Indonesian literature. The analysis reveals that social anxiety in Malu is manifested through internal psychological tension, including excessive self-awareness, fear of negative evaluation, and feelings of shame (Malu). These psychological conditions influence the protagonist’s behavior, leading to avoidance, silence, and emotional restraint in social interactions. Additionally, Putu Wijaya employs narrative techniques such as internal monologue, repetition, and absurd situations to effectively represent the protagonist’s emotional struggle and highlight the oppressive nature of social norms. The findings suggest that social anxiety in Malu functions as a mechanism of social control, reinforcing conformity and limiting individual agency. Rather than portraying anxiety as a purely personal disorder, the short story emphasizes its cultural and social dimensions within Indonesian society. This study contributes to literary theory and criticism by demonstrating how psychological analysis can deepen the understanding of emotional representation in Indonesian literary works. It also encourages further interdisciplinary research on the relationship between literature, psychology, and culture.

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