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INDONESIA
Eduvest - Journal of Universal Studies
Published by Green Publisher Indonesia
ISSN : 27753735     EISSN : 27753727     DOI : 10.36418
Core Subject : Health, Science, Social, Engineering,
Aerospace Engineering Computer Science & IT Health Professions Neuroscience Social Sciences
Eduvest - Journal of Universal Studies is a double blind peer-reviewed academic journal and open access to multidiciplinary fields. The journal is published monthly by Green Publisher Indonesia. Eduvest - Journal of Universal Studies provides a means for sustained discussion of relevant issues that fall within the focus and scopes of the journal which can be examined empirically. This journal publishes research articles multidisciplinary sciences, which includes: Humanities and social sciences, contemporary political science, Educational sciences, religious sciences and philosophy, economics, Engineering sciences, Health sciences, medical sciences, design arts sciences and media. Published articles are from critical and comprehensive research, studies or scientific studies on important and current issues or reviews of scientific books.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 2,419 Documents
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Role of Digital Literacy: Information Processing Of Skincare On Twitter Beauty Bases Brillian, Yoland Apresia; Rozaq, Miftahul
Eduvest - Journal of Universal Studies Vol. 5 No. 7 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i7.50205

Abstract

Information about skincare on the beauty base account on Twitter is not necessarily accurate, there are many promotional elements carried out by buzzers and also affiliates. In accessing information about skincare, of course, it is necessary to be careful so that the chosen skincare product can work effectively and so as not to be negatively affected. So how is the information processing on beauty base users on Twitter who have experienced mistakes in purchasing skincare products due to a lack of digital literacy? This study aims to examine how to process skincare information on the Twitter beauty base on users who have experienced mistakes in purchasing skincare products. The method used is a qualitative method and the data is processed using Nvivo 12 software. The results of the study show that users are aware of promotions on beauty base accounts on Twitter, but the user's memory is limited, so users need external help to remember information about skincare that has been accessed through the beauty base on Twitter.
The Effect of Internal Control and Budget Management Compliance on Fraud Detection (Empirical Study at The West Java High Prosecutor's Office In 2024) Mutiara Ramadhany, Salshafira; Yessie, Afly
Eduvest - Journal of Universal Studies Vol. 5 No. 6 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i6.50207

Abstract

This research aims to examine the effects of internal control and budget management compliance on the detection of fraud. The study focuses on the West Java High Prosecutor’s Office and employs a quantitative approach, using a questionnaire distributed to auditors and treasurers working at the office. The population of the study consisted of 35 auditors and 55 treasurers, with a total of 90 questionnaires distributed and all returned. Data analysis was conducted using multiple linear regression and moderated regression analysis, along with the absolute difference test, utilizing SPSS software. The findings indicate that both internal control and budget management compliance significantly influence the detection of fraud. Specifically, the research shows that stronger internal control systems and greater budget management compliance enhance the ability to detect fraudulent activities. These results highlight the importance of robust internal controls and compliance mechanisms in reducing fraud risks. The study recommends further investigation into the effectiveness of specific internal control mechanisms and their roles in preventing fraudulent behavior, as well as exploring the impact of enhanced budget management practices on fraud detection in other governmental institutions.
The Influence of Economic, Psychological, and Social Aspects on Financial Management Behavior Among Generation Z in DKI Jakarta: The Moderating Role of Income Characteristics Santoso, Azhany Rianda; Danarsari, Dwi Nastiti
Eduvest - Journal of Universal Studies Vol. 5 No. 6 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i6.50209

Abstract

This study explores the influence of economic, psychological, and social aspects on the financial management behavior of Generation Z in DKI Jakarta, emphasizing the moderating role of income characteristics. A quantitative approach was employed, utilizing a survey distributed to 248 respondents, adhering to the rule of thumb of at least 10 times the number of latent variables analyzed in Partial Least Squares Structural Equation Modelling (PLS-SEM). The findings reveal that economic factors, including financial literacy and income management, significantly impact financial behavior. Psychological factors, such as self-efficacy and self-control, also play a pivotal role, fostering prudent financial decision-making. Social influences, including familial and peer norms, were found to shape financial habits significantly. However, income characteristics as a moderating variable exhibited mixed results. While they negatively moderated the relationship between economic factors and financial behavior, no significant moderating effect was observed for psychological and social factors. These results underscore the complex interplay between intrinsic and extrinsic influences on financial management within an urban, fast-paced setting like Jakarta. The study highlights the necessity of comprehensive financial literacy programs tailored to the unique needs of Generation Z. Moreover, the findings suggest practical strategies for educators, policymakers, and financial institutions to enhance financial independence and resilience among young urban dwellers.
The Effect of Tenure Audit, Kap and Audit Committee Reputation on Audit Quality Imamta, Zullivien; Wijaya, Henryanto
Eduvest - Journal of Universal Studies Vol. 5 No. 4 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i4.50211

Abstract

The purpose of this study is to find out whether there is an influence of audit tenure variables, the reputation of KAP and the audit committee on audit quality (a study on transportation and logistics companies in 2021-2023 listed on the Indonesia Stock Exchange) This type of research is quantitative, using secondary data and the total population of 95 transportation and logistics companies during 2021-2023, The sampling technique in this study is purposive sampling using the criteria of transportation and logistics companies that are registered continuously during 2021-2023 and companies that have reported audit finances during 2021-2023, the number of samples in this study is 75 companies. The analysis data used by SPSS software version 26. The results in this study stated that the audit tenure variable had a positive and significant effect on audit quality, the KAP reputation variable had a positive and significant effect on audit quality, the audit committee had no effect on audit quality and the audit tenure variable, the reputation of KAP and the audit committee had a simultaneous effect on audit quality. The benefits in this study can be used as information for future researchers in the development of research in the field of audit quality.
Analysis of Determinants of Obesity in Adolescent Girls in Bogor District: A Case-Control Study Pradnyana, I Made Putra; Riyadi, Hadi; Baliwati, Yayuk Farida
Eduvest - Journal of Universal Studies Vol. 5 No. 5 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i5.50214

Abstract

Adolescent obesity is a growing public health issue globally and in Indonesia, particularly among girls aged 16–18 in the Bogor district. Despite this trend, the determinants of obesity in this population remain underexplored. This study aims to identify and analyze the risk factors associated with obesity among adolescent girls in the Bogor district using a case-control approach. An observational analytical study with a case-control design was conducted from May to September 2024, involving 104 adolescent girls aged 16–18 selected through simple random sampling. Data on anthropometry, dietary intake, physical activity, sleep duration, and family socioeconomic status were collected via validated questionnaires and analyzed using chi-square and logistic regression tests. Multivariate analysis identified five significant risk factors for obesity: excessive energy intake (OR=12.566), high family income (OR=3.494), low maternal education (OR=0.246), short sleep duration (OR=0.183), and low fiber intake (OR=0.087). Energy intake emerged as the most influential determinant. Other factors like physical activity, maternal employment, and protein intake were not statistically significant. The findings emphasize the need for targeted interventions focusing on balanced nutrition education, particularly among families with higher incomes and lower maternal education levels. Future research should explore the effectiveness of school-based and parent-involved nutritional interventions tailored to socioeconomic differences to prevent obesity from persisting into adulthood.
Communication Strategy Carried Out by Komerce in Empowering the Community of Tunjungmuli Village Purbalingga Regency Ashidiqi, Syifa Qurrotu Aini; Arifin, Hadi Suprapto; Silvana, Tine
Eduvest - Journal of Universal Studies Vol. 5 No. 4 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i4.50215

Abstract

This study aims to analyze the communication strategy applied by Komerce in empowering the people of Tunjungmuli Village through digital marketing training. Using a qualitative approach and a descriptive case study research type, this study explores how effective communication can support rural community empowerment. The data were collected through in-depth interviews, direct observations, and document analysis, then analyzed using a thematic approach based on the Creswell framework. The results of the study show that Komerce's communication strategy involves four main elements: strong branding, adaptation to people's needs, delivery of evidence of success, and management of informative, educational, and persuasive content. The use of digital marketing applications, such as Komtim, Komform, and Komplace, has been proven to support the development of people's skills in digital marketing. This empowerment has a significant impact on the economic independence of village communities. This research makes a theoretical contribution to the study of communication strategies for community empowerment in the digital era, as well as practical benefits in the form of strategy recommendations for organizations or local governments that want to implement similar programs. In the future, the research recommends expanding empowerment to other villages as well as integrating the potential of local resources to support the sustainability of the program.
Classification Analysis of The Presentation of Impairment Expenses in The Statement of Comprehensive Income Aldaka Barus, Samuel; Farah Mita, Aria
Eduvest - Journal of Universal Studies Vol. 5 No. 6 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i6.50221

Abstract

This study investigates the classification practices of impairment expenses for receivables in the comprehensive income statements of companies in the telecommunications sector in Indonesia. Utilizing a qualitative case study approach, the research analyzes financial reports from 2020 to 2023, focusing on the impacts of PSAK 109, which emphasizes expected credit losses. The findings reveal significant variations in how companies classify impairment charges, influenced by factors such as auditor characteristics, business models, and management interpretations of accounting standards. The analysis indicates that many companies still present impairment expenses inconsistently, affecting the transparency and comparability of financial statements. This lack of uniformity complicates decision-making for investors and stakeholders. The research highlights the necessity for improved financial literacy programs and the consistent application of accounting standards to enhance the quality of financial reporting in the telecommunications sector.
Analysis of the Implementation of SAKTI on Bill Settlement Performance (Case Study at BMKG) Trijanuardi, A. Fajar; Eka Prasetya, Machmudin
Eduvest - Journal of Universal Studies Vol. 5 No. 6 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i6.50222

Abstract

The full implementation of the SAKTI system across all Ministries/Institutions in 2022—following its pilot testing since 2015—is part of the realization of the Integrated Financial Management System concept. This research aims to assess the relationship between the implementation of the SAKTI system and bill settlement performance, which is a component of the budget execution performance assessment (IKPA), through a case study at BMKG. The study was conducted using the Human-Organization-Technology Fit (HOT-Fit) Model framework to evaluate the success of SAKTI. A qualitative research method was employed, with data collected through interviews and questionnaires distributed to respondents who are users of the SAKTI commitment and payment modules. The results of this study show that the implementation of SAKTI is directly associated with improvements in bill settlement performance. These improvements include increased efficiency in the time required to complete the billing process, enhanced data accuracy through system integration across related modules, improved collaboration among involved teams, and more secure data handling and usage. Overall, SAKTI supports faster, more accurate, and more efficient bill settlement, thereby contributing to better performance in government agency budget implementation—despite ongoing technical challenges and system instability, particularly during maintenance periods and high-usage times.
The Influence of ESG Controversies on Cost of Debt With The Moderating Role of ESG Performance and Corporate Governance In Asean-5 Mustikawati, Lia; Nalurita Purnama Siregar, Sylvia Veronica
Eduvest - Journal of Universal Studies Vol. 5 No. 6 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i6.50223

Abstract

This study investigates the impact of ESG (Environmental, Social, and Governance) controversies on the cost of debt, with a focus on the moderating roles of ESG performance, board independence, and board gender diversity. Using a sample of non-financial public companies listed on the ASEAN-5 stock exchanges from 2019 to 2023, the research explores how ESG controversies influence borrowing costs and the potential moderating effects of corporate governance mechanisms. The findings reveal that ESG controversies lead to an increase in the cost of debt, confirming the negative financial implications of such controversies. Among the corporate governance variables, only board independence is found to mitigate the relationship between ESG controversies and the cost of debt. Additionally, the results from robustness tests indicate that both board independence and gender diversity help lessen the effect of ESG controversies on debt costs. However, the moderating effect of ESG performance on the relationship between ESG controversy and the cost of debt is not supported. These findings suggest that while ESG controversies are costly for firms, strong governance practices—particularly in terms of board independence and diversity—can help reduce these financial penalties. The study contributes to the literature on corporate governance and ESG by highlighting the role of board structures in mitigating the financial costs of ESG risks.
The Impact of The Indonesian Ulema Council’s Fatwa on Stock Performance Using the Causal Impact Method: Empirical Evidence From Suspected Pro-Israel Firms Millenia Putri, Thalia Dinda; Rokhim, Rofikoh
Eduvest - Journal of Universal Studies Vol. 5 No. 3 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i4.50226

Abstract

The Israel-Palestine conflict has long influenced geopolitical and economic spheres globally, affecting sectors including religious organizations. In Indonesia, the Indonesian Ulema Council (MUI) issued Fatwa No. 83 in November 2023, calling for a boycott of companies perceived as supporting Israel. This fatwa is expected to impact the stock performance of associated companies, especially in sectors sensitive to public sentiment, such as retail and fast food. Although religious announcements are known to affect consumer behavior and financial markets, limited research exists on the impact of religious interventions, like fatwas, on Indonesia’s capital markets (Alshammari & Ory, 2023; Li & Cai, 2016). This study examines the impact of MUI’s fatwa on the stock performance of three Indonesian companies—PT Mitra Adiperkasa Tbk. (MAPI), PT Fast Food Indonesia Tbk. (FAST), and PT Unilever Indonesia Tbk. (UNVR)—with alleged ties to Israel. By assessing post-fatwa stock price changes, it aims to reveal how religiously motivated socio-political actions influence investor sentiment and market behavior in Indonesia’s emerging market. Utilizing the Bayesian Structural Time-Series (BSTS) model within the Causal Impact framework, this study analyzes daily stock price data over six months pre-fatwa (from May 8, 2023) and three post-fatwa intervals: 7 days (November 15, 2023), 14 days (November 22, 2023), and 30 days (December 8, 2023) after the fatwa. The Indonesia Composite Index (IHSG) serves as a covariate to distinguish the fatwa’s specific impact from general market trends.

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