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Avid Leonardo Sari
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INDONESIA
Jurnal DIALEKTIKA : Jurnal Ilmu Sosial
Published by Pengurus Pusat Perkumpulan Ilmuwan Administrasi Negara Indonesia
ISSN : 14129736     EISSN : 2828545X     DOI : https://doi.org/10.54783/dialektika.v20i1.28
Core Subject : Economy, Social,
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences
Jurnal DIALEKTIKA: Jurnal Ilmu Sosial is open access and peer-reviewed Journal, Jurnal DIALEKTIKA is a scientific journal that contains the results of theoretical research and studies on Social Sciences and Related Discipline. Managed by Pengurus Pusat Perkumpulan Ilmuwan Administrasi Negara Indonesia (PIANI) in Collaboration with GoAcademica Consulting, Research & Publishing. Jurnal DIALEKTIKA is a multi-disciplined journal focused on the study of Social Sciences and related disciplines in Indonesia, Asia, and The World. Jurnal DIALEKTIKA also publishes articles in the field of Exact science that have an impact on society in the hope that there will be an exchange of pure knowledge with its application to society as an object of development. The journal publishes theoretical and empirical research articles intending to promote and disseminate the academic atmosphere in and around the region. The journal publication includes articles, research notes, notices on conferences, workshops, seminars, and book reviews.
Arjuna Subject : Umum - Umum
Articles 463 Documents
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From Recording to Reporting: Digital Accounting Practices in Msmes in Batam City Martius
Jurnal Dialektika: Jurnal Ilmu Sosial Vol. 24 No. 1 (2026): Jurnal Dialektika: Jurnal Ilmu sosial
Publisher : Pengurus Pusat Perkumpulan Ilmuwan Administrasi Negara Indonesia (PIANI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63309/dialektika.v24i1.949

Abstract

This study explores how micro, small, and medium enterprises (MSMEs) in Batam City transform digital transaction recording into financial reporting. Drawing on TOE, UTAUT, and practice theory, digital accounting is treated as routines shaped by capability, role allocation, and external demands. Using a qualitative case-study design, data were gathered through semi-structured interviews, limited observation, and document review, then analyzed thematically. Results indicate that digital tools are adopted mainly for pragmatic needs (sales and cash recap), while the process often stalls at input and summary stages. Data validation and periodic statement preparation are not embedded as stable routines, so reporting is typically incidental for loans, taxes, or partner requests. Hybrid practices (apps alongside manual notes) and uneven accounting literacy constrain the production of consistent income statements and balance sheets. The study maps key bottlenecks and realistic enabling conditions for moving from recording to reporting
The Effect of Independence, Organizational Commitment and Digitalized Leadership Style on Auditor Performance in Public Accounting Firm in Bali Province Yuliana Imelda Manu; Ni Made Galih Masari; I Ketut Merta; I Gusti Ayu Novita Sari
Jurnal Dialektika: Jurnal Ilmu Sosial Vol. 23 No. 1 (2025): Jurnal Dialektika: Jurnal Ilmu Sosial
Publisher : Pengurus Pusat Perkumpulan Ilmuwan Administrasi Negara Indonesia (PIANI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63309/dialektika.v23i1.951

Abstract

This study aims to analyze the influence of independence, organizational commitment, and digital leadership style on auditor performance at Public Accounting Firms in Bali Province. Auditor performance is a crucial aspect in maintaining the credibility of financial statements and public trust in the accounting profession. Independence, organizational commitment, and the ability of leaders to adopt and implement a digital leadership style are believed to play a significant role in improving auditor performance in the current era of digital transformation. This research applies a quantitative approach with data collected through questionnaires distributed to auditors working at Public Accounting Firms in Bali Province. The sample was determined using a purposive sampling method, and the collected data were analyzed using validity and reliability tests, classical assumption tests, multiple linear regression analysis, the coefficient of determination (R²), and partial t-tests to examine the influence of each independent variable on auditor performance. The results show that (1) independence has a positive and significant effect on auditor performance, (2) organizational commitment has a positive and significant effect on auditor performance, and (3) digital leadership style also has a positive and significant effect on auditor performance. These findings emphasize that improving auditor performance can be achieved through strengthening independence, enhancing organizational commitment, and implementing a leadership style that is adaptive to digital developments
Competency as A Basis for Human Resource Planning and Performance Optimization in Bumdes Cikalong Dewi Kania; Zulganef; Suadhe Rahmat Siregar
Jurnal Dialektika: Jurnal Ilmu Sosial Vol. 24 No. 1 (2026): Jurnal Dialektika: Jurnal Ilmu sosial
Publisher : Pengurus Pusat Perkumpulan Ilmuwan Administrasi Negara Indonesia (PIANI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63309/dialektika.v24i1.952

Abstract

The gap between ideal and actual employee competencies remains a barrier for BUMDes (Village-Owned Enterprises) in strengthening the governance and performance of village economic services. This study stems from the urgency of addressing the competency mismatch in Cikalong BUMDes to make the organization more adaptive, accountable, and innovative. The research aims to analyze the implementation of competency-based HR planning and its supporting and inhibiting factors in optimizing performance. The theoretical study combines Competency Theory (Spencer & Spencer), Strategic Human Resource Management (Wright & McMahan), and performance theory (Campbell). The method used is a qualitative case study with data collection through in-depth interviews, participant observation, and documentation. Informants were selected purposively; analysis follows the interactive model of Miles and Huberman and triangulation. The findings indicate that competency mapping and appropriate role placement increase motivation, loyalty, and productivity, but are hampered by unclear competency standards, work culture resistance, and weak HR information systems. Consequently, competency-based planning needs to be positioned as a transformational, rather than administrative, strategy, consistently and sustainably.
The Intersection of Human Rights and Bioethics in International Law (A Comparative Study of Genetic Technology Regulation in the Asean Region Wagiman Martedjo; Lisno Setiawan
Jurnal Dialektika: Jurnal Ilmu Sosial Vol. 24 No. 1 (2026): Jurnal Dialektika: Jurnal Ilmu sosial
Publisher : Pengurus Pusat Perkumpulan Ilmuwan Administrasi Negara Indonesia (PIANI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63309/dialektika.v24i1.965

Abstract

This study explores the relationship between Human Rights (HAM), bioethical principles, and the international legal framework in responding to the rapid development of genetic technology. The background of this study is based on the legal vacuum and ethical dilemmas related to genetic editing, cloning, and DNA manipulation that have the potential to violate human dignity and the right to genetic integrity. The main problem arises when scientific innovation exceeds the speed of legal regulation, thus triggering the risk of genetic discrimination and the commodification of life. The formulation of the problem in this study is: (1) How are bioethical principles integrated into international human rights instruments to regulate genetic technology? and (2) How do the legal policies of ASEAN countries compare in protecting their citizens from the misuse of genetic technology? The research method used is normative juridical using a conceptual approach to examine bioethical theory, a legislative approach to international instruments such as the Universal Declaration on Bioethics and Human Rights, and a comparative approach in the ASEAN region (particularly a comparison between Indonesia, Singapore, and Thailand). The results of the study indicate that although international instruments have laid the foundation for protecting human dignity, implementation at the ASEAN regional level is still very fragmented. Singapore has highly permissive regulations for biomedical advancement, while other countries still rely on general ethical norms without a strong legal framework. In conclusion, harmonization of scientific progress and the protection of fundamental rights is necessary to prevent genetic technology from harming humanity. Suggestions include the establishment of legally binding ASEAN regional bioethics guidelines and the strengthening of domestic legislation that specifically prohibits genetic discrimination.
Human Rights and International Accountability of States in the Climate Crisis (Reconstruction of the Loss and Damage Principle Following the Latest Developments of the Cop) Wagiman Wagiman; Adriansyah Halim
Jurnal Dialektika: Jurnal Ilmu Sosial Vol. 24 No. 1 (2026): Jurnal Dialektika: Jurnal Ilmu sosial
Publisher : Pengurus Pusat Perkumpulan Ilmuwan Administrasi Negara Indonesia (PIANI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63309/dialektika.v24i1.966

Abstract

The global climate crisis has transformed from an environmental issue into a fundamental human rights issue, directly impacting the rights to life, health, food, water, and a good and healthy environment. These impacts are disproportionately felt by developing countries, including the ASEAN region, despite their relatively small historical contribution to global emissions. In this context, the strengthening of the principle of loss and damage following the latest developments at the Conference of the Parties (COP) marks an effort by the international community to affirm the dimension of state international responsibility for loss and damage caused by climate change. However, this principle still faces conceptual, normative, and implementative problems within the international legal regime. This study aims to analyze the climate crisis as a human rights issue and reconstruct the principle of loss and damage within the framework of state international responsibility, by reviewing the comparative national legal arrangements of ASEAN countries and international law. The research method used is normative juridical with conceptual, legislative, and comparative approaches, through an analysis of international legal instruments, the latest COP policies, and national regulations in the ASEAN region. The results show that the strengthening of loss and damage after the latest COP reflects a paradigm shift in climate law from a voluntary commitment-based approach to a human rights-oriented climate justice approach. However, the absence of binding legal instruments weakens state accountability mechanisms. This research emphasizes the philosophical novelty of integrating human rights as the legitimate basis for state international accountability in the climate crisis. This research recommends strengthening binding international legal norms and harmonizing ASEAN national policies based on climate justice and human rights.
Net Profit Margin (Npm) Analysis in Measuring SK Hynix Inc.'S Financial Performance Against Semiconductor Market Fluctuations 2020-2024 Itto Turyandi; Wanda Alicia Andin; Muhammad Rangga Wibiksana; Silvi Andriyani Wardani
Jurnal Dialektika: Jurnal Ilmu Sosial Vol. 24 No. 1 (2026): Jurnal Dialektika: Jurnal Ilmu sosial
Publisher : Pengurus Pusat Perkumpulan Ilmuwan Administrasi Negara Indonesia (PIANI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63309/dialektika.v24i1.967

Abstract

Semiconductors underpin the digital economy, yet the memory market is highly cyclical, exposing chipmakers to sharp margin compression during oversupply and price corrections. This study examines SK hynix’s “extreme recovery” using Net Profit Margin (NPM) as the focal performance metric and interprets the recovery through cost-management theory, cost–volume–profit logic, and Activity-Based Costing (ABC). Adopting a quantitative descriptive design with a single-case study approach, the analysis relies on publicly available SK hynix financial statements from 2020–2024. Key variables include NPM (net income/revenue), revenue, and operating expenses; descriptive statistics, trend and percentage-change analysis, and Excel-based visualizations are complemented by triangulation with industry news. Results reveal a pronounced V-shape: NPM declined from 22.36% (2021) to 5.02% (2022) and −27.88% (2023), then rebounded to 29.9% (2024). The turnaround aligns with a higher-value product mix (AI HBM) and cost control, offering implications for investors and industrial policy.
Political Marketing-Based Political Communication Strategy in the 2024 Bandung City Election: A Case Study of Muhammad Farhan And Erwin's Winnings Sarah Pamela
Jurnal Dialektika: Jurnal Ilmu Sosial Vol. 24 No. 1 (2026): Jurnal Dialektika: Jurnal Ilmu sosial
Publisher : Pengurus Pusat Perkumpulan Ilmuwan Administrasi Negara Indonesia (PIANI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63309/dialektika.v24i1.968

Abstract

This study analyzes the political communication strategies implemented by the Muhammad Farhan and Erwin ticket in the 2024 Bandung City Regional Election using a political marketing perspective. In the context of modern electoral democracy, political communication is no longer understood solely as a campaign activity, but rather as a strategic process that is voter-centered and designed to respond to public needs and preferences. This study uses a qualitative approach with a case study method, with data collection techniques through document analysis, literature review, and secondary data collection sourced from mass media, social media, electability survey results, and official publications of related institutions. The results show that the success of the Farhan-Erwin ticket is influenced by the implementation of an integrated political marketing strategy, including the use of social media as the main arena for political communication, the use of political branding through the slogan "Bandung Utama", and the involvement of community leaders as opinion leaders in expanding communication reach. This strategy reflects a shift from a candidate-centric campaign approach to a voter-oriented approach, especially the millennial generation and Generation Z. In addition, the research findings show that success in the media arena contributes significantly to increasing electability in the electoral arena. This study concludes that an effective political communication strategy in regional elections (Pilkada) is determined not only by campaign intensity, but also by the candidate's ability to integrate communication, political branding, stakeholder management, and voter orientation within an adaptive political marketing framework. These findings provide theoretical and empirical contributions to the development of political communication and political marketing studies in the context of regional head elections in Indonesia
Analysis of the Implementation of the Integrated Industrial Area Development Policy for Tukak Sadai Port in South Bangka Regency, Bangka Belitung Islands Province. Muhammad Afdhal Abdiansyah; Dea Melati; Muhamad Anang Munawir
Jurnal Dialektika: Jurnal Ilmu Sosial Vol. 23 No. 3 (2025): Jurnal Dialektika: Jurnal Ilmu Sosial
Publisher : Pengurus Pusat Perkumpulan Ilmuwan Administrasi Negara Indonesia (PIANI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63309/dialektika.v23i3.971

Abstract

South Bangka Regency sits near Indonesia’s Archipelagic Sea Lane (ALKI 1), giving Tukak Sadai Port the potential to anchor a port-based integrated industrial zone and stimulate local competitiveness. Yet a policy gap across central, provincial, and district levels has raised concerns about whether the program is being implemented effectively. This study aims to explain why implementation of the Tukak Sadai Port Integrated Industrial Area (KIT) remains suboptimal, using Grindle’s policy implementation framework (policy content and implementation context) as the main analytical lens. A qualitative descriptive design was employed, drawing on interviews, field notes, and official documents, and analyzing data by matching empirical patterns with the theoretical indicators. Findings show that implementation has progressed and produced local multiplier effects (infrastructure expansion, MSME development, commodity absorption, and job creation), and the project has entered Phase II aligned with the spatial plan (RTRW). However, coordination among regional apparatus organizations and partners is uneven, several supporting studies have not been completed, and governance arrangements with the area manager (PT RBA) require clearer oversight and evaluation. The study recommends establishing a Bappeda-led coordination team and issuing district-level regulations to strengthen legal certainty, accountability, and inter-agency synchronization. 
Transformational Leadership in Modern Government in Indonesia Dea Melati; Ganden Syariep Saputra; Muhammad Afdhal Abdiansyah
Jurnal Dialektika: Jurnal Ilmu Sosial Vol. 23 No. 3 (2025): Jurnal Dialektika: Jurnal Ilmu Sosial
Publisher : Pengurus Pusat Perkumpulan Ilmuwan Administrasi Negara Indonesia (PIANI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63309/dialektika.v23i3.972

Abstract

This study examines the role of transformational leadership in strengthening modern governance and encouraging innovation in public services. The urgency of this study arises from the challenges of contemporary bureaucracy, ranging from the need for bureaucratic reform, service digitalization, to increasing accountability and public trust, which demand a leadership model that can inspire, motivate, and encourage innovation. The objectives of this study are (1) to reconstruct the concept and dimensions of transformational leadership in the context of government; (2) to examine empirical evidence of the application of this leadership style to service innovation and bureaucratic performance; and (3) to formulate policy recommendations for strengthening public leadership capacity. The method used is a literature study (library research) with a qualitative descriptive-analytical approach: searching for journal articles, academic books, and selected policy documents, thematic classification, and analytical synthesis of the four dimensions of transformational leadership. The results of the study indicate that transformational leadership through idealized influence, inspirational motivation, intellectual stimulation, and individual attention has the potential to increase service innovation, apparatus commitment, and public accountability when supported by managerial capacity and a supportive organizational climate. This article recommends (a) a training and coaching-based transformational leadership development program for public officials; (b) strengthening dynamic managerial capacity at the middle level to accelerate innovation; and (c) a further research agenda that examines implementation mechanisms in various regional contexts.
Simulation Methods and Sensitivity Testing on NPK Fertilizer Production in Warehouse Stackage Management (Case Study at Pt Pupuk Kujang) Aqmar Sulton Aulia; Muhamad Iqbal; Alfin Agung Ramadhan; Fawwaz Jannuranti; Yuanita Suliandri
Jurnal Dialektika: Jurnal Ilmu Sosial Vol. 23 No. 2 (2025): Jurnal Dialektika: Jurnal Ilmu sosial
Publisher : Pengurus Pusat Perkumpulan Ilmuwan Administrasi Negara Indonesia (PIANI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63309/dialektika.v23i2.976

Abstract

PT Pupuk Kujang, as one of Indonesia’s national fertilizer producers, faces inventory accumulation problems of NPK fertilizer in warehouses due to an imbalance between production capacity, storage capacity, and seasonal market demand. Excessive stockpiling exceeding standard storage limits, reaching up to 40 stacks, leads to increased operational costs and product damage risks of up to 20–30 percent, thereby reducing operational efficiency. This study aims to analyze the management of NPK fertilizer accumulation in warehouses and to determine optimal production scheduling and storage capacity policies through simulation methods and sensitivity analysis. The research applies a system dynamics approach using Causal Loop Diagram (CLD) and Stock Flow Diagram (SFD) models developed with AnyLogic software, complemented by supply chain simulation using SCM Globe. The study utilizes secondary data on NPK fertilizer production and distribution at PT Pupuk Kujang from 2015 to 2017. Simulation results indicate that inventory accumulation is primarily caused by inflexible production schedules that do not adequately adjust to seasonal demand fluctuations influenced by planting cycles and weather conditions. Sensitivity analysis results show that the scenario with a warehouse capacity of 25 stacks represents the most optimal condition, as it significantly reduces inventory buildup without disrupting distribution activities. This study recommends implementing more adaptive production scheduling and optimizing warehouse capacity and distribution systems to enhance operational efficiency and minimize the risk of product damage.

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