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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 3,206 Documents
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Green Tax in Various Countries: A Review of Implementation and its Relevance for Indonesia Ana Ni’matul Laila; Heru Tjaraka
Eduvest - Journal of Universal Studies Vol. 6 No. 6 (2026): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v6i6.52768

Abstract

Climate change and environmental degradation have become critical global issues, driving the emergence of green tax policies as a key fiscal instrument. This study reviewed the implementation of environmental taxation, especially carbon tax, in several countries including Sweden, Canada (British Columbia), Spain, and Malaysia. Through a qualitative literature review approach, it examined the effectiveness, policy design, and socio-political acceptance of green tax initiatives in different contexts. These findings highlight that successful implementation depends not only on tax structures but also on public legitimacy, revenue recycling mechanisms, and integration with broader economic and environmental strategies. Drawing lessons from this international experience, this study evaluates the potential and challenges of implementing green tax policies in Indonesia. The report concludes that with careful policy design, institutional readiness, and public engagement, green taxes can serve as a strategic tool to support sustainable development and fiscal reform in Indonesia. The results of this study have two main implications. First, in terms of policy, this study provides concrete recommendations for the Indonesian government in designing an adaptive carbon tax scheme, especially regarding the importance of pro-people revenue recycling mechanisms and the transparency of the use of tax funds to build public legitimacy. Second, practically, this research implies the need to strengthen institutional capacity and cross-sector coordination before the carbon tax is fully implemented, as well as the need for effective public communication strategies to reduce socio-political resistance
Understanding the Determinants of User Continuance Intention on Indonesia's E-Government Web Portal Tommy Putra Pratama Gunawan; Irni Irmayani; Dana Indra Sensuse; Sofian Lusa; Nur Indrawati
Eduvest - Journal of Universal Studies Vol. 6 No. 6 (2026): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v6i6.52769

Abstract

This current research seeks to explore various factors that can influence the sustainable use of SIPPN, as an Indonesian national public service information portal. The quantitative PLS-SEM approach was adopted for the research with 140 user respondents across Indonesia. This research uses Information Quality, Efficiency, Accessibility, Service, System performance, Design and Usability, Citizen Participation, Quality Perception, Citizen Satisfaction and User Intention as the factors. As per analysis results, Efficiency, System Performance and Citizen Participation have a significant influence on Quality Perception and Citizen Satisfaction. Quality Perception and Citizen Satisfaction have a high impact on user intention to continue the use of the SIPPN portal. Study findings confirm SIPPN as an established strategic national public information portal comparable to other similar portals at international level.  To make the portal more efficient, inclusive and a global-standard one-stop national public service information portal, its interoperability and user feel must improve, as well as system performance.
The Role of Transformational Leadership on Environmental Performance Through Organizational Culture and Work Motivation at PT. Maligi Permata Industrial Estate Karawang Benny Yulius Richardo Tidja; Dian Alfia Purwandari; Guspri Devi Artanti
Eduvest - Journal of Universal Studies Vol. 6 No. 6 (2026): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v6i6.52778

Abstract

This research aims to analyze the influence of transformational leadership on environmental performance, with organizational culture and work motivation as mediating variables at PT. Maligi Permata Industrial Estate (MPIE) Karawang. The background of this study is based on the need for industrial companies to not only focus on economic efficiency but also on environmental sustainability, which is an important indicator in green industrial development. The research method used an explanatory quantitative approach with the Partial Least Squares–Structural Equation Modelling (PLS-SEM) technique. Data were collected through questionnaires administered to employees of the Utility and Environmental Control Division who are directly involved in the management of resources, energy, and the industrial estate environment. The results show that transformational leadership has a positive and significant effect on organizational culture, but does not directly affect work motivation or environmental performance. The effect of leadership on environmental performance is proven to be indirect, through organizational culture and work motivation as double mediators (serial mediation). In addition, organizational culture has a positive and significant effect on work motivation, while work motivation has a positive and significant effect on environmental performance. These findings confirm that the achievement of sustainable environmental performance is not only determined by policy and technology, but also by the synergy between visionary leadership, a sustainability-oriented organizational culture, and employee work motivation. This study contributes theoretically to the development of the concept of green transformational leadership and has practical implications for strengthening value-based environmental management systems and employee behavior in the industrial sector.
ERP System Selection Analysis Using the Analytical Hierarchy Process (AHP): A Case Study of an Automotive Manufacturing Company Abdul Sidik; Riri Satria; Irhanas Hanafi Rahmat; Bimo Iman Smartadi; Christine Cecylia Munthe
Eduvest - Journal of Universal Studies Vol. 6 No. 6 (2026): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v6i6.52780

Abstract

PT XYZ is an automotive component manufacturer facing a 15% data mismatch between production reports and inventory data. This issue has led to a 62% increase in operational costs, 12% product delivery delays, and a 40% risk of customer contract fines. To overcome these challenges, the company plans to implement an ERP system to improve data accuracy and operational efficiency. However, the main challenge remains determining which ERP system best suits the company's business need. This research aims to provide recommendations for the right ERP system for PT XYZ using the Analytical Hierarchy Process (AHP) method. This approach involved interviews with Inventory Supervisors, Finance Managers, Production Managers, and Business Directors, as well as analysis of criteria that have been validated through literature studies. AHP is used to prioritize key criteria, namely Ease of Use, Price, Adaptability, Scalability, and Time on the Market, and evaluate four ERP alternatives, namely Odoo Enterprise, SAP, Microsoft Dynamics, and Infor Cloudsuite. The results of the study show that Odoo Enterprise was chosen as an ERP system that is pal-ing according to the needs of PT XYZ. This selection is based on priority calculations using AHP with a consistency level of 0.07, which shows results that are valid enough to support decision-making. The implementation of the right ERP system is expected to be able to solve the problem of asynchronous data, support operational efficiency, sustainable business growth, and increase customer trust in PT XYZ.
The Impact of Productive Zakat Utilization on the Improvement of Micro Enterprises and Religiosity of Mustahiqqs in Rusunawa Marunda, North Jakarta: A Study at Baznas DKI Jakarta Province Desy Tri Rahmawati; Arief Mufraini
Eduvest - Journal of Universal Studies Vol. 6 No. 6 (2026): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v6i6.52782

Abstract

The purpose of the study is to identify the relationship between the utilization of productive zakat to micro businesses and the relationship between the utilization of productive zakat and religiosity. This quantitative research is supported by literature such as books and internet sites, using a survey method through the distribution of questionnaires with a likert scale. To analyze the data, this study used Partial Least Square (PLS) with three measurement models: outer model, inner model, Goodness of Fit (GoF) criteria, and hypothesis testing. Primary data came from mustaḥiqq questionnaires and interviews conducted at the National Amil Zakat Agency of DKI Jakarta Province. Secondary data were obtained through literature studies and available information about the agency. The results of the study show that the utilization of productive zakat has a significant influence on the increase in micro businesses by 0.593. So that mustaḥiqq can meet the needs of life. Then the relationship between the utilization of productive zakat and the increase in religiosity, namely the utilization of productive zakat, has a positive and significant influence on the increase in religiosity by 0.550. So that mustaḥiqq becomes religious. This thesis has an argument that zakat religious institutions have a role in alleviating poverty by providing business capital and spiritual guidance through religious activities.
Digital Emotional Intelligence: Transforming Emotional Intelligence in Shaping Digital Empathic Leadership Asri fianti Asmar; Umi Narimawati; Bobi Kurniawan
Eduvest - Journal of Universal Studies Vol. 6 No. 6 (2026): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v6i6.52783

Abstract

The world is currently experiencing accelerated digitalization, a transformation that is changing the culture of work, communication, and leadership. Consequently, the emotional touch in leadership is slowly declining. Many leaders possess technical digital acumen, but fail to build emotional bonds in the digital space, often resulting in a rigid work culture that leads to misunderstandings in coordination. Conversely, conventional leadership, which relies on physical presence, is now experiencing disorientation. Leaders who are emotionally intelligent in the real world are not necessarily able to manifest that empathy through digital platforms. This research examined how a leader can validate emotions without physical presence and detect emotional distress in the team through digital communication patterns. The aim of this research is to formulate a leadership model, Digital Emotional Intelligence, as a transformation of emotional intelligence, an absolute prerequisite for empathetic leadership in the digital era. Using a qualitative comparative case study method, data were collected through literature study on Travis Kalanick (Uber) and Mark Zuckerberg (Meta) and analyzed based on Goleman's emotional intelligence theory. The findings reveal that Kalanick failed to transform his emotional intelligence, leading to his downfall, while Zuckerberg successfully transformed by admitting mistakes and recruiting high-EQ leaders. This study formulates DEQ as the blend of traditional and modern skills in the digital era, recommending a paradigm shift from Digital Command to Digital Connection, with practical applications including empathetic grammar, emojis in virtual chats, and emotionally-attuned performance assessments.
Systemic Modeling of Procedure Noncompliance and Safety Incidents in Chemical Manufacturing Vivi Lailatul Rohmah; A.A. BGS. Dinariyana Dwi Putranta; Adithya Sudiarno
Eduvest - Journal of Universal Studies Vol. 6 No. 6 (2026): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v6i6.52791

Abstract

This research analyzes the systemic causes of procedural non-compliance and safety incidents in the chemical manufacturing industry using an integrated approach combining Process Safety Management (PSM), Root Cause Analysis (RCA), the Human Factors Analysis and Classification System (HFACS), and System Dynamics. The PSM audit identified significant non-compliance within the Operating Procedures and Management of Change (MOC) elements, which were found to be the primary contributors to recurring incidents. RCA results indicate that technical and procedural deficiencies dominate the causal structure, while HFACS reveals that unsafe acts, inadequate supervision, and organizational influences substantially exacerbate procedural deviations. Qualitative findings from interviews, RCA, and HFACS were quantified through questionnaires, enabling statistical analysis of variables such as SOP compliance, training effectiveness, supervision quality, and safety culture. The System Dynamics model illustrates the causal interactions among training, supervision, risk perception, safety culture, SOP compliance, and incident frequency. Policy simulation results demonstrate that formal policy interventions are the most effective in suppressing incident escalation, technical interventions show limited standalone impact, and educational–behavioral interventions yield gradual improvements. The strongest risk reduction is achieved through multidimensional policy integration. Model validation using historical incident data shows close alignment between simulation trends and actual patterns, confirming model reliability. Thus, procedural non-compliance and safety incidents are driven by complex interactions among technical, human, and organizational factors, highlighting the need for integrated safety management strategies in high-risk industrial environments.
Legal Certainty in the Determination of Ownership Rights Over Land Assets of Catholic Church Legal Entities in Indonesia Albertus Ary Dianto; Aartje Tehupeiory; Hendri Jayadi
Eduvest - Journal of Universal Studies Vol. 6 No. 6 (2026): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v6i6.52792

Abstract

Land assets are a crucial prerequisite for the Catholic Church's ongoing apostolic mission in Indonesia. However, multiple interpretations, ambiguities, and inconsistencies in understanding the legal status of the Catholic Church as a legal entity create normative uncertainties in land registration and obstruct the granting of ownership rights. This study aims to analyze these legal issues, formulate relevant legal concepts, and develop arguments to ensure certainty of land rights. Employing normative juridical methods and a statutory approach, the research examined the 1960 Basic Agrarian Law (UUPA), land registration regulations, Staatsblad 1927, and Minister of ATR/KBPN Decree No. 21 of 2024. The findings reveal a lack of synchronization between the substantive recognition of the Catholic Church as a legal entity and administrative procedures, leading to inconsistent practices, potential discrimination, and legal uncertainty. The study recommends regulatory harmonization, standardization of land registration procedures for religious legal entities, and the development of national technical guidelines to strengthen legal certainty, justice, and non-discrimination in the management of church land assets.
The Effect of Tempe Flour Substitution on the Chemical and Organoleptic Quality of Mud Cake Based on Wheat Flour Lucielya Jevita Kenenbudi; Retnani Rahmiati; Fadjar Kurnia Hartati; Imania Ayu Wulandari
Eduvest - Journal of Universal Studies Vol. 6 No. 5 (2026): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v6i5.52796

Abstract

This study addresses the need to enhance the nutritional quality of traditional Indonesian foods, particularly kue lumpur, which is widely consumed but generally low in protein due to its reliance on wheat flour. As a locally available and protein-rich ingredient, tempeh flour offers potential as a functional substitute to improve both nutritional value and food diversification. Therefore, this research aims to evaluate the effect of tempeh flour substitution on the chemical and organoleptic quality of wheat-based kue lumpur. The study employed an experimental method using a Completely Randomized Design (CRD) with a single factor, namely the level of tempeh flour substitution (0%, 25%, 50%, 75%, and 100%), with three replications. Chemical properties were analyzed using Analysis of Variance (ANOVA), while organoleptic data were assessed using the Kruskal-Wallis test. The effectiveness of each formulation was determined using the De Garmo index. The results indicate that tempeh flour substitution significantly increases protein and fat content while reducing carbohydrate levels. However, it shows no significant effect on moisture content, color, taste, and texture, but significantly affects aroma. The optimal formulation was identified at 75% substitution, achieving a balanced improvement in both nutritional and sensory qualities. In conclusion, tempeh flour is a viable alternative ingredient to enhance the nutritional value of traditional kue lumpur while maintaining acceptable consumer preferences.
Legal Certainty of the Transfer of Collection Rights (Cessie) in the Process of Postponement of Debt Payment Obligations (PKPU) and Bankruptcy Without Notification to the Debtor Moh Yusuf Pradhana; Dewi Iryani; Puguh Aji Hari Setiawan
Eduvest - Journal of Universal Studies Vol. 6 No. 6 (2026): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v6i6.52800

Abstract

The transfer of collection rights through the cessie mechanism is a common legal practice used in receivables transactions. However, in the context of the Suspension of Debt Payment Obligations (PKPU) and bankruptcy, the practice of cessie carried out without notice to the debtor still causes legal uncertainty, especially related to the protection of the rights of the parties. This study aims to analyze the legal arrangement of cessie without notification to the debtor based on applicable regulations and examine the form of legal protection for creditors in the PKPU and bankruptcy process. The research method used was normative juridical with a legislative approach and a conceptual approach. Research data was obtained through a literature study of relevant laws and regulations, legal doctrines, and court decisions. The results of the study show that the provisions of Article 613 of the Civil Code recognize the validity of cessie even without notification to the debtor, but sectoral regulations, especially Financial Services Authority Regulation Number 22 of 2023, require the debtor's notification or consent as a form of consumer protection. These differences in regulation give rise to legal dualism that has the potential to reduce legal certainty in PKPU and bankruptcy practices. This study concludes that regulatory harmonization is needed to ensure legal certainty and justice for creditors and debtors in the transfer of billing rights through cessie.

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