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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 567 Documents
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Study on the Implementation of the Green Hotel Concept at Grand Hyatt, Nusa Dua, Bali Roro Listya Angela Naibaho; Raja Fadhilah Firdaus; Cindy Fariida Dwiandara
Jurnal Dialektika: Jurnal Ilmu Sosial Vol. 24 No. 2 (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.v24i2.1108

Abstract

This study examines the implementation of the green hotel concept at Grand Hyatt Bali, a five-star luxury resort located in the Nusa Dua Tourism Area, Bali, Indonesia. The growing environmental challenges caused by tourism activities have encouraged the hospitality industry to adopt more sustainable and environmentally responsible practices, making the green hotel concept increasingly significant. This study aims to identify the extent to which Grand Hyatt Bali has implemented the eleven criteria of the ASEAN Green Hotel Standard and to determine areas that still require improvement. A descriptive qualitative method was employed, with primary data obtained through a purposive interview with the hotel's Environmental Officer and supported by secondary data from relevant literature and official documents. The findings reveal that Grand Hyatt Bali has fulfilled ten out of eleven ASEAN Green Hotel Standard criteria, demonstrating strong implementation across environmental policy, green product use, community collaboration, human resource development, solid waste management, energy efficiency, water efficiency and quality, air quality management, noise pollution control, and wastewater management. The one criterion that remains partially unfulfilled pertains to hazardous waste and chemical management, specifically the absence of clearly marked dedicated sorting facilities for hazardous waste in public areas. This study recommends that the hotel install clearly labeled hazardous waste collection points, strengthen guest education through campaign materials, and conduct regular monitoring to ensure proper waste segregation. Addressing this gap would enable Grand Hyatt Bali to achieve full compliance with the ASEAN Green Hotel Standard and further contribute to sustainable tourism development in Nusa Dua, Bali. Keywords: ASEAN Green Hotel Standard, Grand Hyatt Bali, Green Hotel, Nusa Dua, Sustainable Tourism.
The Effect of Sales Growth, Business Risk, and Asset Structure on Capital Structure: Evidence from Metal and Related Subsector Companies Listed on the Indonesia Stock Exchange During the 2019–2022 Period Bambang Wahyudi Wicaksono; Edi Wahyu Wibowo; Enjelina Sari
Jurnal Dialektika: Jurnal Ilmu Sosial Vol. 24 No. 2 (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.v24i2.1109

Abstract

This study aims to determine the simultaneous and partial effects of sales growth, business risk, and asset structure on the capital structure of companies in the metal and allied sub-sectors listed on the Indonesia Stock Exchange from 2019 to 2022. An associative research method was employed, utilizing a sample of 15 companies from the metal and allied sub-sectors selected via purposive sampling. Data analysis techniques included descriptive statistics, panel data regression modeling, multiple linear regression, the coefficient of determination, F-tests and t-tests, and classical assumption tests (normality, multicollinearity, heteroscedasticity, and autocorrelation). The F-test results indicate that sales growth, business risk, and asset structure simultaneously have a significant effect on capital structure. The t-test results show that sales growth has a partial effect on capital structure, whereas business risk and asset structure do not have a partial effect on capital structure. Keywords: Sales Growth, Business Risk, Asset Structure, Capital Structure
The Effect of Audit Delay, Firm Risk, Profitability, and Firm Complexity on Audit Fees Ferdi Agung Himawan D; Sintia Hafifah
Jurnal Dialektika: Jurnal Ilmu Sosial Vol. 24 No. 2 (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.v24i2.1110

Abstract

This study aims to examine the effects of Audit Delay, Corporate Risk, Profitability, and Company Complexity on Audit Fees among manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The study employs a quantitative research approach using a purposive sampling technique, resulting in a sample of 48 companies. Secondary data were obtained from the companies' annual financial statements. The hypotheses were tested using multiple linear regression analysis. The results indicate that Audit Delay has a positive and significant effect on Audit Fees. Corporate Risk has a negative and significant effect on Audit Fees. Profitability has a positive and significant effect on Audit Fees, while Company Complexity also has a positive and significant effect on Audit Fees. Simultaneously, all four independent variables significantly influence Audit Fees. The findings are expected to provide valuable insights for corporate management, auditors, and investors in determining and evaluating appropriate audit fees. Keywords: Audit Delay, Corporate Risk, Profitability, Company Complexity, Audit Fee
Sustainability Accounting Adoption: The Impact of ESG Dimensions on Managerial Decision-Making Albertus Karjono; Edi Wahyu Wibowo; Bambang Wahyudi Wicaksono
Jurnal Dialektika: Jurnal Ilmu Sosial Vol. 24 No. 2 (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.v24i2.1111

Abstract

Contemporary developments in corporate management reveal an increasing emphasis on sustainability manifested through Environmental, Social, and Governance (ESG) initiatives and digitalization as key determinants of financial performance and firm value. This literature review aims to analyze the complex and dynamic interplay between corporate sustainability and digital disruption, as well as their impact on corporate financial performance and firm value. The analysis is based on a review of studies within the accounting and finance domains that predominantly employ quantitative approaches. Common methodologies found in the reviewed research include longitudinal panel econometric models and Partial Least Squares Structural Equation Modeling (PLS-SEM). Data were sourced from secondary datasets, such as global financial databases and corporate annual reports. Key variables were measured using both accounting perspectives (Return on Assets) and market perspectives (Market Value to Book Value) to assess financial performance and firm value. The findings support a positive and significant relationship between sustainability performance and financial performance, as measured by both ROA and MV/BV. High-quality environmental accounting disclosure is significantly associated with a lower cost of equity, indicating that investors prioritize sustainability factors in their investment decisions. Digital disruption and financial technology (FinTech) act as transformative forces. FinTech exerts a strong, positive, and significant direct impact on the adoption of sustainable finance practices and enhances the integration of ESG into financial reporting (FRESGI). Digital transformation was found to positively moderate the relationship between financial performance (ROA) and business sustainability, thereby reinforcing the positive effect. However, cross-sector interactions involving corporate sustainability and public sector financial or technological agendas can exert a negative moderating effect on ESG integration, suggesting structural friction or a misalignment of priorities.
The Implementation of Bureaucratic Reform Policy from the Perspective of Public Administrative Law and its Impact on Employee Performance at the Garut Regency Personnel and Education and Training Agency Silvy Vebritha; Widaningsih; Ricky Muhamad Zakaria
Jurnal Dialektika: Jurnal Ilmu Sosial Vol. 24 No. 2 (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.v24i2.1113

Abstract

The performance of civil servants is a key indicator of effective, accountable, and service-oriented local governance. Bureaucratic reform has become a national legal and policy agenda through the Grand Design of Bureaucratic Reform 2010-2025, the Bureaucratic Reform Roadmap 2023-2025, and several administrative law instruments governing institutional strengthening, business process improvement, merit systems, digitalization, and performance accountability. In Garut Regency, the Personnel and Training Agency plays a strategic role in managing civil servant human resources; however, employee performance remains challenged by a gap between relatively high bureaucratic reform achievements and the incomplete internalization of the BerAKHLAK civil servant work culture. This article analyzes the implementation of bureaucratic reform policy from the perspective of public administrative law and its implications for employee performance at the Personnel and Training Agency of Garut Regency. The article is based on a quantitative survey involving 77 respondents. Data were collected using questionnaires and analyzed with multiple linear regression after validity, reliability, and classical assumption tests. The results show that bureaucratic reform has a positive and significant effect on employee performance, with a regression coefficient of 0.514 and a significance value of 0.000. BerAKHLAK work culture also has a positive and significant effect, with a regression coefficient of 0.330 and a significance value of 0.000. Simultaneously, bureaucratic reform and BerAKHLAK work culture explain 63.8% of the variation in employee performance. These findings indicate that bureaucratic reform policy implementation should not be viewed merely as administrative compliance with regulations, but as a public administrative law process requiring consistent implementation, work culture strengthening, leadership, and continuous evaluation
The Influence of Green Marketing on Consumer Purchase Decisions Through Green Brand Image in Minimarkets in Jakarta Edi Wahyu Wibowo; Syamsurizal; Dingot Hamonangan Sitanggang
Jurnal Dialektika: Jurnal Ilmu Sosial Vol. 24 No. 2 (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.v24i2.1114

Abstract

Increasing public awareness of environmental issues has encouraged retail companies to implement green marketing strategies to create competitive advantages while supporting sustainable development. The minimarket industry in Jakarta faces challenges in meeting consumer demands for environmentally responsible products and services. This study aims to examine the influence of green marketing on consumer purchase decisions with green brand image as a mediating variable. This research employs a quantitative approach using a survey method involving 250 minimarket consumers in Jakarta selected through purposive sampling. Data are collected using a five-point Likert questionnaire and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The expected findings indicate that green marketing positively affects green brand image and purchase decisions. Furthermore, green brand image is expected to mediate the relationship between green marketing and purchase decisions. This study contributes to the development of green marketing literature and provides managerial implications for minimarket businesses in implementing sustainable marketing strategies.
The Dilemma of AI Surveillance In the Rule of Law: Challenges to Privacy Rights and Civil Liberties from the Perspectives of International and Asean Law Samuel Febriyanto
Jurnal Dialektika: Jurnal Ilmu Sosial Vol. 24 No. 2 (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.v24i2.1115

Abstract

The implementation of Artificial Intelligence–based surveillance technologies (AI Surveillance), such as facial recognition and predictive behavioral analysis, has become a primary instrument in maintaining national security. However, the use of these technologies frequently comes into conflict with the protection of human rights. This study is motivated by the growing risk of state transformation into a surveillance state capable of conducting mass and automated monitoring of citizens, which may undermine the right to privacy and restrict anonymous freedom of expression in public spaces. The research addresses two main questions: (1) What international standards govern the limitation of AI Surveillance to prevent violations of the right to privacy? and (2) How do ASEAN countries comparatively regulate the accountability of governmental use of surveillance technologies? This research employs a normative juridical method, utilizing a conceptual approach to examine theories of privacy in the digital era, a statutory approach through the analysis of international legal instruments such as the International Covenant on Civil and Political Rights (ICCPR), and a comparative approach focusing on ASEAN countries, particularly Indonesia, Singapore, and the Philippines. The findings indicate that most regulatory frameworks in the ASEAN region continue to grant excessively broad discretion to states to conduct surveillance under the justification of national security, often without independent judicial oversight mechanisms. The study concludes that a significant legal gap exists in mitigating discriminatory abuses of AI Surveillance. Accordingly, this research recommends the establishment of a strict “necessity and proportionality test” for all uses of AI in public surveillance, as well as the strengthening of the independence of data protection supervisory authorities at the regional ASEAN level.

Page 57 of 57 | Total Record : 567

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