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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 1,141 Documents
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UNCOVERING THE POWER OF E-WOM: HOW GADGETIN YOUTUBE CONTENT GENERATES PURCHASE INTENTION THROUGH QUALITY AND CREDIBLE INFORMATION Qurrotul Aini, Nurul; Prihatining Wilujeng, Ita; Siswanto, Ely
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 5 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i5.2672

Abstract

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.
ANALISIS IMPLIKASI PERPAJAKAN PADA TRANSAKSI BUILT OPERATE TRANSFER (BOT), LEASING DENGAN HAK OPSI, JOINT OPERATION, YAYASAN Pakpahan, Kristina; Najib, Ahmad; Pahala, Indra
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 5 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i5.2674

Abstract

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.
UJI KELAYAKAN “ARBARU: APLIKASI AUGMENTED REALITY BANGUN DATAR DAN BANGUN RUANG” DALAM MENINGKATKAN MINAT BELAJAR MATEMATIKA DI SEKOLAH DASAR Clara Devi Anggraini, Cicilia; Wiradharma, Gunawan; Budiwati, Yulia; Aditya Prasetyo, Mario; Kristiana Dewi, Danar
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 5 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i5.2677

Abstract

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.
MOTIVASI SEBAGAI MEDIASI PENGARUH PELATIHAN DAN DISIPLIN TERHADAP KINERJA KARYAWAN Mulyadi, Made; Galung Indra Kiswara, Putu; Gede Elvina Adi Saputri, Luh; Wirati Adriati, IGA
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 5 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i5.2681

Abstract

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.
MENYOAL BUDAYA “BERELAAN” DALAM AKAD JUAL-BELI DI KALIMANTAN TENGAH MENURUT SYARI’AT ISLAM Iman, Noor
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 5 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i5.2685

Abstract

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.
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 Syahira Sumantri, Nabila; Purba, Hasim; Suprayitno, Suprayitno
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 5 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i5.2687

Abstract

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.
AKREDITASI PENYELENGGARA PERJALANAN IBADAH UMROH (PPIU) SEBAGAI BENTUK KEPATUHAN TERHADAP HUKUM POSITIF DAN PERLINDUNGAN KONSUMEN Pardiansyah, Dedi; Lulus Setiawan, Wawan
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 5 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i5.2665

Abstract

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.
THE INFLUENCE OF LEADERSHIP COMPETENCIES, STAKEHOLDER PARTICIPATION, AND TECHNOLOGY UTILIZATION ON EDUCATION QUALITY WITH DIGITAL TRANSFORMATION AS AN INTERVENING VARIABLE Rahayu, Olivia; Suhardi; Hamdan
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 5 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i5.2692

Abstract

This quantitative research analyzes the influence of leadership competencies, stakeholder participation, and technology utilization on the quality of education through the mediation of digital transformation at the basic education level of Pangkalpinang City. Using Structural Equation Modelling (SEM) with 206 respondents including principals, teachers, parents/guardians, administrative and IT staff, representatives of the Education Office, and academics, the results show that digital transformation has a dominant influence on the quality of education, indicating the crucial role of technology in improving the efficiency, inclusivity, and personalization of learning. Leadership competencies have a significant direct impact, even though their integration with digitalization is not optimal. The use of technology has a direct and indirect effect through digital transformation, while stakeholder participation strengthens the quality of education indirectly through digitalization. The SEM model emphasizes that improving the quality of education requires synergy between visionary leadership, adaptive technology, and integrated stakeholder participation in the digital ecosystem. These findings recommend policy development that focuses on digital capacity building, technology-based leadership training, and multi-stakeholder collaboration to address disparities in access to and quality of education
KESESUAIAN BIDANG PENDIDIKAN TERHADAP KEGIATAN PEMBELAJARAN DI SEKOLAH DASAR Limsi, Limsi; Iswatiningsih, Daroe
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 5 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i5.2712

Abstract

The alignment between educational fields and learning activities in Elementary Schools is very important in creating effective and enjoyable learning experiences for students. This study aims to analyze how the implemented curriculum is in line with the needs and characteristics of students at the elementary level. Through a qualitative approach, data were collected through observation, interviews, and analysis of curriculum documents. The results of the study indicate that there is a gap between the expected educational theory and classroom learning practices. Factors such as limited resources, lack of teacher training, and parental support affect the effectiveness of learning activities. Therefore, it is recommended that schools and policy makers conduct continuous evaluation and improvement of the curriculum and teaching methods to ensure that learning activities are in line with broader educational goals.
PERAN GURU KELAS DALAM MENANAMKAN NILAI-NILAI KARAKTER DI SDN SUKAJAYA MUSI RAWAS Setiawan, Agus; Iswatiningsih, Daroe
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 5 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i5.2713

Abstract

This study aims to identify the role of class teachers in instilling character values to elementary school students, especially at SDN Sukajaya, Sumber Harta District, and Musi Rawas Regency. A qualitative approach with a case study method was used to explore in depth the strategies, methods, and challenges faced in implementing character education. Data collection techniques included in-depth interviews, direct observation in class, and documentation of school policies. The results showed that class teachers play an important role in shaping students' character through exemplary methods, habituation, integration of values in learning, and reflective dialogue. Values such as honesty, responsibility, tolerance, and discipline are consistently instilled in teaching and learning activities and school culture. Supporting factors for character implementation include teacher and principal commitment, a conducive school environment, and supportive policies. However, obstacles such as lack of parental involvement, limited teacher training, and diverse student backgrounds are still challenges. This study concludes that character education in elementary schools requires an integrated approach and support from various parties in order to form a generation with strong character and integrity.

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