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SENTRI: Jurnal Riset Ilmiah
Published by Institut Pendidikan Nusantara Global
ISSN : 29631130     EISSN : 29631130     DOI : https://doi.org/10.55681/sentri
Core Subject : Economy, Humanities, Science, Social, Engineering,
Aerospace Engineering Humanities Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice
SENTRI: Jurnal Riset Ilmiah accomodates original research, or theoretical papers. We invite critical and constructive inquiries into wide range of fields of study with emphasis on interdisciplinary approaches: Humanities and Social sciences, that include: Engineering Agriculture Economics Health IT Education Language Statistic Religion Tourism Humanities Social Science Law
Arjuna Subject : Umum - Umum
Articles 888 Documents
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Strategi Komunikasi Pemasaran Business-to-Business (B2B) PT Satukelas Adhyapana Nusantara dalam Meningkatkan Leads: (Studi Kasus pada Brevet Pajak) Sabila, Sabila
SENTRI: Jurnal Riset Ilmiah Vol. 5 No. 2 (2026): SENTRI : Jurnal Riset Ilmiah, Februari 2026
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v5i2.5583

Abstract

This study aims to analyze the business-to-business (B2B) marketing communication strategy by Brevet Pajak Satukelas in order to increase leads. The method used is a qualitative descriptive study with data collection through direct observation and in-depth interviews with SEM and the Training Director, as well as the Head of Marketing Brevet Pajak, and using the concept of The Marketing Communications Planning Framework to determine the marketing communication strategy carried out, from the planning stage to the evaluation. The results of the study show that the business-to-business marketing communication strategy of the Brevet Pajak program increased by 10-15% per month in acquiring leads, it was found that Brevet Pajak Satukelas uses three marketing communication strategies, namely pull, push, and profile. The push strategy aims to increase leads through a direct approach using Whatsapp and direct presentations. Then, the pull strategy aims to build initial interest and increase awareness. Meanwhile, the profile strategy aims to build the company's image and reputation through LSP ownership and collaboration with LSP and ATPI. Therefore, the main communication activities carried out by Brevet Pajak Satukelas are marketing communications and public relations.
Perlindungan Wajib Pajak dalam Perspektif Administrasi Publik: Analisis Peran Ikatan Wajib Pajak Indonesia (IWPI) sebagai Representasi Kepentingan Publik Setiyawan, Rinto; Erma, Zetria; Ismayani, Ismayani; Yanti, Novi
SENTRI: Jurnal Riset Ilmiah Vol. 5 No. 2 (2026): SENTRI : Jurnal Riset Ilmiah, Februari 2026
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v5i2.5596

Abstract

Taxation constitutes a primary instrument for financing government administration and public development. However, the relationship between the state and taxpayers is not always balanced. Tax authorities possess extensive powers in tax assessment, collection, and enforcement, while taxpayers often occupy a structurally weaker position. This imbalance creates conditions for administrative domination and potential abuse of authority. This article analyzes taxpayer protection from a public administration perspective by examining the role of the Indonesian Taxpayers Association (IWPI) as a form of public interest representation. The study adopts a conceptual review and policy analysis approach, utilizing documentary analysis of tax regulations, public administration literature, and IWPI’s institutional framework. The findings indicate that mechanisms for taxpayer representation are essential to strengthening accountability in tax administration and rebalancing power relations between the state and citizens. From a legal standpoint, IWPI faces no formal barriers, as it is established as a legally recognized association. However, its effectiveness is constrained by structural obstacles, particularly limited access to tax policymaking processes and information. These constraints are closely linked to the authoritarian character of Indonesia’s tax administration, where normative and technical authority is highly centralized under the Minister of Finance. This centralization is reflected in the extensive delegation of regulatory authority through ministerial regulations, as well as in the institutional positioning of the Directorate General of Taxes and the Tax Court, which remains administratively under the Ministry of Finance until 31 December 2026. The article argues that taxpayer protection is an integral component of democratic governance and underscores the need for institutional reform to reduce power asymmetries within tax administration.
Pengaruh Stres Kerja dan Motivasi Kerja terhadap Kinerja pada Anggota Yanma Sat Brimob Polda Jateng Salsabila, Assyifa; Widhiastuti, Hardani; Dewi, Rusmalia
SENTRI: Jurnal Riset Ilmiah Vol. 5 No. 2 (2026): SENTRI : Jurnal Riset Ilmiah, Februari 2026
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v5i2.5597

Abstract

This study aims to examine and analyze the effect of work stress and work motivation on employee performance. The research was conducted in an elite unit of the Indonesian National Police (Polri) in Central Java, namely Yanma Sat Brimob Polda Jawa Tengah. The population consisted of 60 members, and a saturated sampling technique was applied, involving all members as respondents. Data were collected through structured questionnaires and analyzed using a quantitative approach based on Partial Least Squares Structural Equation Modeling (PLS-SEM). Data quality testing included validity and reliability tests, followed by coefficient of determination (R²), effect size (F²), and hypothesis testing using the t-test. The analysis was conducted using SmartPLS version 4 for Windows. The results indicate that work stress and work motivation simultaneously have a substantial influence on performance, with a combined explanatory power of 71 percent. Partially, both variables show a statistically significant effect on performance. However, the findings reveal that work stress in the context of Yanma Sat Brimob functions as a hindrance stressor, which tends to reduce performance effectiveness when not properly managed, rather than as a challenge stressor that enhances alertness or adaptive performance. In contrast, high work motivation consistently contributes to improved performance outcomes. These results suggest that while motivation serves as a performance-enhancing factor, unmanaged work stress acts as a performance-inhibiting factor. Therefore, organizational management within Yanma Sat Brimob Polda Jawa Tengah is expected to prioritize effective stress management strategies alongside motivational reinforcement to optimize member performance. This study provides empirical evidence that can support policy formulation and human resource management in high-risk organizational environments.
Analisis Yuridis Upaya Pencegahan dan Risiko Hukum terhadap Kebocoran Data Rekam Medis Elektronik Pasien di RSUD Serpong Utara Juliasari, Alya Puspita; Wasahua, Idris
SENTRI: Jurnal Riset Ilmiah Vol. 5 No. 2 (2026): SENTRI : Jurnal Riset Ilmiah, Februari 2026
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v5i2.5603

Abstract

The advancement of digitalization in healthcare services requires hospitals to implement Electronic Medical Records (EMRs) supported by secure, accurate, and integrated data management. This study aims to analyze the compliance of data breach prevention measures for patient EMRs at RSUD Serpong Utara with national legal provisions and to assess the potential legal risks arising from data breaches. The research employs a normative–empirical juridical approach, with data collected through in-depth interviews with the Medical Records Coordinator, EMR implementing officers, Head of the IT Team, Public Relations officers, and the Chair of the Quality Committee, as well as analysis of internal documents and relevant laws and regulations. The findings indicate that RSUD Serpong Utara has implemented access control mechanisms, individual user accounts, hierarchical supervision, and data storage on external servers to prevent data breaches. However, EMR implementation remains hybrid in several units, the CPPT audit trail has not been effectively implemented, and there is no appointed Data Protection Officer or internal legal unit. The enactment of Law No. 27 of 2022 on Personal Data Protection (UU PDP) establishes a more stringent regulatory standard compared to previous regulations, demanding comprehensive compliance from healthcare institutions in protecting patient data. The potential legal risks include administrative sanctions, civil liability claims, and criminal liability. Based on normative juridical analysis of the applicable laws and regulations and empirical findings regarding EMR management practices at RSUD Serpong Utara, this study concludes that strengthening EMR governance through the completion of digital transition, the appointment of a Data Protection Officer, the establishment of an internal legal unit, and the effective implementation of incident audits and audit trails is necessary to enhance legal compliance and reduce the risk of patient data breaches.
Tradisi Saparan sebagai Akulturasi Budaya dan Nilai Kearifan Lokal di Dusun Ploso, Kota Salatiga Adhani, Lin Lin; Rusdini, Siti Ekowati
SENTRI: Jurnal Riset Ilmiah Vol. 5 No. 2 (2026): SENTRI : Jurnal Riset Ilmiah, Februari 2026
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v5i2.5608

Abstract

This study examines the symbolic meanings and cultural acculturation embodied in the Saparan Tradition practiced in Ploso Hamlet, Salatiga City, through Clifford Geertz’s interpretive anthropological approach. The Saparan Tradition represents an important form of Javanese cultural heritage that integrates Islamic values with local wisdom and continues to be preserved across generations. Using a descriptive qualitative method, data were collected through participatory observation, in-depth interviews, and documentation involving traditional leaders, religious figures, and community members. The findings indicate that each stage of the Saparan ritual ranging from the determination of auspicious timing, preparation of offerings, village cleansing activities, to the communal feast contains symbolic meanings that reflect a harmonious relationship between humans, nature, and God. A central finding reveals a syncretic integration between Islamic values and local Javanese elements, where doa and tahlil led by religious leaders coexist with traditional offerings (sesaji) without negating their respective meanings. Islamic prayers function as expressions of gratitude and devotion to God, while offerings symbolize respect for nature, ancestors, and cosmic balance, forming a shared system of meaning within the community. Cultural symbols such as palawija, pala pendem, roasted chicken, and other ritual elements convey social, moral, and spiritual values, reinforcing gratitude, mutual cooperation, social solidarity, environmental awareness, and respect for ancestral heritage. Furthermore, the Saparan Tradition functions as a cultural mechanism that strengthens intergenerational bonds and preserves local identity amid globalization and modernization. These values also demonstrate relevance as contextual learning resources for Social Studies education based on local wisdom.
Implementasi Kebijakan Pendistribusian Liquified Petroleum Gas (LPG) 3 Kilogram di Kecamatan Palu Barat Kota Palu Apryani, Juli; Tahili, Mashuri H.; Haris, Subhan
SENTRI: Jurnal Riset Ilmiah Vol. 5 No. 2 (2026): SENTRI : Jurnal Riset Ilmiah, Februari 2026
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v5i2.5610

Abstract

This study aims to analyze the implementation of the Liquefied Petroleum Gas (LPG) 3-kilogram distribution policy in West Palu District, Palu City, using the Van Meter and Van Horn policy implementation model. The analysis focuses on six variables: policy standards and objectives, resources, inter-organizational communication, characteristics of implementing organizations, implementer disposition, and social, economic, and political conditions. A descriptive qualitative approach was employed, with data collected through interviews, observations, and documentation. The findings indicate that the implementation of the LPG 3-kilogram distribution policy in West Palu District has not been optimal. In terms of policy standards and objectives, the distribution remains poorly targeted, as subsidized LPG is more frequently accessed by middle- to upper-income households and retailers rather than low-income households. Resource-related constraints include limited personnel, weak supervision, and inconsistent application of safety equipment and quality control procedures. Inter-organizational communication is also inadequate, reflected in insufficient socialization and data inconsistencies within the Merchant Apps Pertamina (MAP), resulting in non–real-time recording of quotas and stock levels. Furthermore, many LPG bases do not fully comply with standard operating procedures, such as cylinder inspections and document verification, while variations in implementer compliance persist, including sales above the regulated price ceiling. Low public awareness regarding the intended beneficiaries of LPG 3 kilograms further exacerbates mistargeting. The study concludes that these issues are systemic and interconnected. Strengthening supervision, enforcing sanctions, improving digital data synchronization, enhancing implementer capacity, and intensifying public outreach are essential to ensure that LPG 3-kilogram subsidies reach their intended beneficiaries.
The Effect of Fraud Heptagon Framework on Fraudulent Financial Statements: Evidence from Energy Sector Companies Septiana, Laila Diah; Harjanto, Atta Putra
SENTRI: Jurnal Riset Ilmiah Vol. 5 No. 2 (2026): SENTRI : Jurnal Riset Ilmiah, Februari 2026
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v5i2.5614

Abstract

Fraudulent financial statements pose a significant threat to the integrity of financial information and stakeholder trust, often reflecting unresolved agency conflicts between principals and agents. From an agency theory perspective, fraudulent reporting may arise when accounting-based monitoring mechanisms fail to constrain managerial behavior effectively. Using the fraud heptagon framework as an empirical proxy of monitoring weaknesses within agency relationships, this study analyzes the determinants of fraudulent financial statements. The population of this study comprises companies listed on the Indonesia Stock Exchange (IDX) and classified in the energy sector based on the Thomson Reuters Business Classification in the Refinitiv database for the period 2020–2024. Purposive sampling was employed, resulting in 250 analysis units. Unbalanced panel data were analyzed using panel data regression with EViews 12. The results indicate that only certain fraud heptagon factors act as determinants of fraudulent financial statements, namely pressure and collusion, which exhibit a positive effect. In contrast, opportunity, rationalization, capability, arrogance, and coercion do not significantly influence fraudulent financial statements. These findings suggest that several fraud heptagon elements are more closely related to behavioral characteristics and are not directly reflected in financial reporting data, highlighting the importance of effective accounting-based monitoring in mitigating agency conflicts.
Abuse of Religious Authority: A Case Study of Walid’s Sexual Violence in the Bidaah Series from the Perspective of Q.S. Al-Mu’minun: 5 Fauziati, Ulin Nuha; Saerozi, Ahmad
SENTRI: Jurnal Riset Ilmiah Vol. 5 No. 2 (2026): SENTRI : Jurnal Riset Ilmiah, Februari 2026
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v5i2.5618

Abstract

This study investigates the abuse of religious authority in the representation of sexual violence committed by the character Walid in the Malaysian drama series Bidaah, using the ethical principle of safeguarding honor (ḥifẓ al-furūj) in Q.S. Al-Mu’minun: 5 as an interpretive lens. The topic is significant because authority in religious settings can function as moral guidance yet may also be instrumentalized to legitimize domination, silence victims, and normalize abuse. Employing a qualitative design, this research combines netnography and library research. Netnography is used to examine the series’ narrative structure, dialogue, and surrounding digital discourse, while library research analyzes classical and contemporary Qur’anic exegesis as well as scholarship on power relations and authority-based sexual violence. The findings show that Walid’s abuse operates through (1) the manipulation of sexual consent framed as religious obedience, (2) coercion of intimacy via spiritual threats and moral guilt, (3) disciplinary control over victims’ bodies and social relations, and (4) repetitive and systematic sexual exploitation within a closed religious community. These practices demonstrate how “truth” claims and sacred symbolism can function as mechanisms of power that erode bodily autonomy and the capacity to refuse. Furthermore, this research enriches understanding of how “silencing” of victims operates in closed religious communities, making resistance and access to justice highly constrained. From the perspective of Q.S. Al-Mu’minun: 5, both classical and contemporary interpretations emphasize that such acts violate faith-based ethics, human dignity, and the moral objectives of Islam. This study concludes that sexual violence grounded in religious authority has no theological legitimacy and constitutes a severe deviation in religious practice.
The Concept of the Anti-Hero Character in the Movie The Mask (1994) Marwa, Shandina; Permanaludin, Udayani; Sudarisman, Yoga
SENTRI: Jurnal Riset Ilmiah Vol. 5 No. 2 (2026): SENTRI : Jurnal Riset Ilmiah, Februari 2026
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v5i2.5621

Abstract

This study explores the duality of the main character’s persona in The Mask (1994) by applying Christopher Vogler’s narrative framework within the context of film studies. The research aims to investigate the concept of the anti-hero as a recurring character type in modern narrative texts, particularly in cinematic works, where characters are defined by flawed attributes and ethically ambiguous behavior. The relevance of the anti-hero lies in its deviation from conventional heroic archetypes and its function as a representation of shifting public values and beliefs. This study employs a descriptive qualitative method using a narrative structuralism approach. The analysis draws on Christopher Vogler’s concept of the anti-hero and Eaton’s (2012) anti-hero theory to examine narrative elements within the film. The film’s narrative presents the main character through traits such as manipulative, cruel, petty, malicious, selfish, ill-tempered, and duplicitous behavior. Primary data consist of significant character interactions, dialogues, and visual representations in specific scenes, while secondary data are obtained from previous studies and relevant literature on anti-hero representation and heroic film theory. The findings indicate that the main character in The Mask successfully embodies the anti-hero archetype by critiquing everyday identity repression, releasing subconscious impulses, and disrupting social conformity through chaos. This study contributes to academic discussions on anti-hero characters by demonstrating how The Mask, beyond its cartoonish entertainment value, functions as a structural narrative text in which manipulative traits dominate the character’s transformation.
Dinamika Resiliensi Mahasiswa Semester Akhir Program Studi Bimbingan dan Konseling Universitas Negeri Surabaya Ramadhani, Abellita Putri Dika; Setiawati, Denok
SENTRI: Jurnal Riset Ilmiah Vol. 5 No. 2 (2026): SENTRI : Jurnal Riset Ilmiah, Februari 2026
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v5i2.5622

Abstract

The last grade students are under much pressure academically and psychologically when completing their final undergraduate project, which may affect their psychological happiness and impede the continuation of their academic. Under these circumstances, students need to build resilience so they can respond positively and succeed in their studies despite many difficulties. Previous studies on student resilience have largely focused on general resilience outcomes or treated resilience as a relatively stable personal characteristic. The purpose of this study is to discover how resilience manifests in the dynamic process among final-year university students in the Guidance and Counseling Program at Universitas Negeri Surabaya. For this research, a qualitative descriptive design was used following a purposive selection of five final year students. Personal experiences of students in coping with academic pressure, emotional disturbance, and adaptive strategies in the process of thesis writing were included by means of interviews. Thematic analysis was done, and patterns in the data were sought concerning factors towards resilience. Results suggest that student resilience is dynamic and evolves through ongoing internal-external transactions. This finding extends existing resilience studies by highlighting the fluctuating and situational nature of resilience during the thesis completion phase. The most difficult parts seem to be emotional regulation and impulse control during times of academic insecurity. But hope, social support, and self-efficacy were instrumental in their resilience in the face of high academic pressure. Over time, students derived positive meaning from their hardships, which facilitated the development of adaptive capacity. These results indicate that resilience in final year students is not the lack of stress, but to develop adequate emotional responses in order to address academic difficulties. The findings also underscore the significance of guidance and counseling services in higher education for promoting emotional regulation, self-efficacy, and resilience development in students’ academic performance.

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