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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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A Systematic Literature Review of Supporting Factors for Big Data Analytics (BDA) in Public Sector Auditing Retisa Heryati Siwi; Gesi Deta Hendika Wardani; Dana Indra Sensuse; Sofian Lusa; Nurcholis Ramlan
Eduvest - Journal of Universal Studies Vol. 6 No. 7 (2026): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v6i7.52986

Abstract

The application of Big Data Analytics (BDA) in auditing offers significant benefits, including increased accountability and transparency, as well as reduced operational costs. BDA is also expected to improve the quality and reliability of audit results used for decision-making. The role of BDA in public sector auditing is crucial, as it helps detect anomalies or fraud, enhance oversight, and evaluate implemented policies. Despite its benefits, the application of BDA in public sector auditing still faces various challenges that need to be addressed. This study aims to analyze the factors that support the implementation of BDA in public sector auditing and identify the challenges encountered during its implementation. This research uses a systematic literature review (SLR) approach with the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework. The study also employs the Content Validity Index (CVI) to validate the relevance of the identified factors and their classification. The results reveal eight factors that support the use of BDA in public sector auditing: perceived organizational benefits; process management; data privacy, security, and governance; data quality; people aspects; auditor aspects; organizational aspects; and systems, tools, and technologies. Public sector auditing needs to consider these factors when implementing BDA to improve audit effectiveness, efficiency, and the quality of oversight. Proper implementation of BDA can strengthen transparency and accountability in public financial management and policy oversight.
Critical Evaluation of Quasi-Judicial Institutions in the Indonesian Legal System Handojo Dhanudibroto; Ina Heliany
Eduvest - Journal of Universal Studies Vol. 6 No. 3 (2026): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v6i3.52988

Abstract

Background: Quasi-judicial institutions are new institutions that emerged after the 1998 reforms as auxiliary organs tasked with resolving specific legal disputes. After that year, the government began establishing several quasi-judicial institutions such as the Consumer Dispute Resolution Agency, the National Commission on Human Rights, the Business Competition Supervisory Commission, the Ombudsman, the Professional Disciplinary Council, and several other institutions. Objective: This study aims to examine the position of quasi-judicial institutions in the Indonesian legal system and the obstacles they face within the existing legal system. Methods: The research methodology used was normative juridical, where the author conducts a literature review of legal theory, legislation, and existing quasi-judicial institutions to clarify their position and explain their uses and obstacles. Results: This was done with the aim of ensuring that specific legal disputes can obtain appropriate and beneficial justice for the disputing parties through a fast and efficient process. In some quasi-judicial institutions, decisions from these institutions can even contribute to making legally binding decisions that can be considered by judges in general courts or provide recommendations on whether a legal dispute can be forwarded to general courts or not. However, historically, some of these institutions' decisions have experienced inconsistencies with those of general courts. Conclusion: Therefore, in this paper, the author attempts to provide suggestions on how to address potential inconsistencies between the results of decisions and those of general courts.
Descriptive Analysis of the Incidence of Suicide by Hanging at Bhayangkara Tk. 1 Pusdokkes Polri Hospital: A Review of Data from the Last Five Years and an Islamic Perspective Afra Shamila Ambadar; Farah Primadani Kaurow; Siti Marhamah; Liko Maryudhiyanto
Eduvest - Journal of Universal Studies Vol. 6 No. 3 (2026): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v6i3.52989

Abstract

Background: Suicide is a major global public health concern, with its incidence continuing to rise each year. Hanging remains one of the most frequently used methods, including in Indonesia. Forensic examination is crucial for identifying victim characteristics, determining causes and mechanisms of death, supporting legal processes, and contributing to prevention strategies. Objective: The objective of this study is to obtain a comprehensive picture of the characteristics of victims, the instruments used, the cause and mechanism of death, case management efforts, and an Islamic perspective on suicide cases by hanging. Methods: This study used a descriptive method with a cross-sectional design and a qualitative approach. Data were collected retrospectively from medical records of suicide victims by hanging examined at the Forensic Medicine Department of Bhayangkara Hospital Tk. 1 Pusdokkes Polri from 2020 to 2024. The analyzed variables included age, sex, wound characteristics, instruments used, and causes and mechanisms of death. The majority of victims were male and belonged to the productive age group, with rope being the most commonly used ligature. Results: Although several cases lacked detailed information on the mechanism of death, available data indicated that asphyxia due to neck compression was the primary cause. These findings align with forensic theory, which states that death in hanging cases typically results from obstruction of air and blood flow caused by pressure on neck structures. Conclusion: Overall, suicide by hanging predominantly involves males of productive age, with asphyxia being the leading mechanism of death.
The Relationship Between Learning Motivation and Anatomy Practicum Exam Results Among UGJ Faculty of Medicine Students Hikmah Fitriani; Risnandya Primanagara; Iis Caswati
Eduvest - Journal of Universal Studies Vol. 6 No. 3 (2026): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v6i3.52992

Abstract

Anatomy is a subject considered difficult by most medical students; therefore, many students obtain unsatisfactory test scores in the anatomy practicum. The anatomy practicum is part of the learning process at the Faculty of Medicine. The learning process is influenced by several factors, including learning motivation. Learning motivation serves as the foundation for students to achieve optimal learning outcomes. The aim of this research was to determine the relationship between learning motivation and the results of the anatomy practicum examination among UGJ Faculty of Medicine students. This study is an analytic observational study with a cross-sectional design. The results of the Spearman correlation test showed that the learning motivation variable and the anatomy practicum scores yielded a value of 0.000 < 0.05, indicating a significant relationship between learning motivation and anatomy practicum examination results. The correlation coefficient was found to be 0.295, indicating that the strength of the relationship between learning motivation and anatomy practicum scores falls into the weak category. The distribution of learning motivation among UGJ Faculty of Medicine students in the anatomy practicum examination showed that 146 students (88%) were in the moderate category, 18 students (10.8%) were in the weak category, and 2 students (1.2%) were in the strong category. Therefore, there is a relationship between learning motivation and the results of the anatomy practicum examination among UGJ Faculty of Medicine students.
Cogging Torque Reduction in a 40-Pole/24-Slot Permanent Magnet Generator Using Magnet Edge Shaping and Slot Opening Adjustment Irwan Firdaus; Dhami Johar Damiri; Tajuddin Nur
Eduvest - Journal of Universal Studies Vol. 6 No. 3 (2026): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v6i3.52993

Abstract

Indonesia’s relatively low average wind speed (3–6 m/s) necessitates low-speed wind turbines using multipole permanent magnet generators (PMGs); however, the 40-pole/24-slot configuration tends to produce high cogging torque. This elevated cogging torque can negatively affect starting performance, induce vibration, and reduce overall efficiency. This study reduces the cogging torque of a 40-pole/24-slot PMG through magnet edge shaping and stator slot-opening adjustment. A 2D magnetostatic finite element analysis (FEA) was performed using FEMM 4.2 for three designs: a baseline model (2.0 mm slot opening), an edge-shaped model, and a combined edge-shaped model with a 1.8 mm slot opening. The maximum cogging torque decreased from 0.016676 N·m to 0.000395 N·m and 0.000141 N·m, corresponding to reductions of 97.63% and 99.15%, respectively. Flux density maps confirm a more uniform air-gap flux distribution in the combined design without altering the machine’s main dimensions. The combination of magnet edge shaping and slot-opening reduction is highly effective in minimizing cogging torque without changing the generator’s primary dimensions. This method is practical and suitable for improving the performance of small-scale PMGs in low-speed wind turbine applications.
Interpersonal Communication and Long-Distance Relationships: A Narrative Study of Romantic Relationships Among Students Participating in Community Service Program in the Village of Ciledug Kulon Desy Permatasari; Siti Khumayah; Farida Nurfalah
Eduvest - Journal of Universal Studies Vol. 6 No. 3 (2026): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v6i3.52994

Abstract

The Community Service Program (KKN), which requires students to be physically separated from their partners, often results in relationships that are fraught with emotional challenges and communication limitations, making interpersonal communication an important element in maintaining the quality and meaning of those relationships during service. This research aims to understand the experiences and difficulties faced by students during KKN, especially how they manage interpersonal communication to sustain their relationships despite distance and differing schedules. This study uses a qualitative method with a narrative approach. The researcher collected data through in-depth interviews, observations, and structured documentation with three students who were undergoing KKN and had long-distance relationships, as well as from books and journals. The data were also supported by observations and personal files. The results show that students experience various complex feelings, such as longing, sadness, anxiety, and frustration, mainly due to changes in communication routines, heavy KKN workloads, and limited time. Their communication patterns shifted from emotional to more functional, using digital media such as WhatsApp for text messages and video calls. The main strategies for maintaining relationships are honesty, regular communication, conflict resolution, commitment, and mutual understanding. This study concludes that successful long-distance relationships during KKN require flexible communication skills, good emotional management, and a willingness to understand one's partner's limitations. It provides additional insights into interpersonal communication in specific situations and emphasizes the importance of flexibility and emotional intelligence in maintaining relationships under pressure.
Evaluation of Value Added Tax Collector Appointment Policy in Indonesia from the Perspective of Administrative Simplicity Principle Army Raynard; Titi Muswati Putranti
Eduvest - Journal of Universal Studies Vol. 6 No. 3 (2026): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v6i3.52995

Abstract

The Value Added Tax (VAT) serves as a primary instrument of state revenue that requires both effective collection and administrative simplicity. In this context, Indonesia’s policy of appointing specific entities as VAT withholding agents (Wajib Pemungut or WAPU) aims to enhance compliance and fiscal efficiency; however, questions remain as to whether this policy aligns with the principle of ease of administration. This study evaluates the WAPU policy from that perspective using a qualitative, pragmatic approach through an evaluative literature review. The analysis employs the theoretical frameworks of tax administrative efficiency, the ease of administration principle, and public policy evaluation. The findings indicate that the WAPU mechanism effectively improves revenue collection and narrows monitoring gaps but is administratively inefficient due to the shifting of compliance burdens from the tax authority to businesses. The study identifies an imbalance between fiscal efficiency and administrative simplicity, suggesting the need for policy refinement through digital system integration, administrative incentives, and regulatory adjustments to ensure a VAT collection system that is more efficient, equitable, and sustainable.
The Influence of Transformational Leadership and Work Environment on Employee Performance Mediated by Motivation at PT HJS Jeni Jeni; Fahrul Riza; Liem Bambang Sugiyanto; Bisma Jatmika Tisnasasmita
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.v6i6.52998

Abstract

Project-oriented company possess unique characteristics including high work dynamics and uncertainty that require different approaches in understanding employee performance determinants. This study aims to analyze how transformational leadership and workplace environment contribute to employee performance, while also investigating the mediating role of work motivation among employees at PT HJS, a construction and industrial estate development company in Batam, Indonesia. This study employed a quantitative explanatory approach using a census sampling technique involving 100 employees from five operational divisions. Data were collected through structured questionnaires using a 5-point Likert scale and analyzed using SEM-PLS through SmartPLS 4.0. Mediation testing was conducted using specific indirect effects analysis. The findings revealed that transformational leadership (β = 0.158; p = 0.263) and work environment (β = 0.008; p = 0.962) had no significant direct effect on employee performance. However, both factors significantly enhanced work motivation (TL → WM: β = 0.431; p < 0.001; WE → WM: β = 0.443; p < 0.001), which subsequently improved employee performance (WM → EP: β = 0.388; p = 0.013). Mediation analysis confirmed that work motivation fully mediated the relationship between work environment and employee performance and mediated the relationship between transformational leadership and employee performance. These findings enrich Organizational Behavior literature by demonstrating that in project-oriented company contexts, the influence of organizational factors on performance is entirely transmitted through motivational processes, differing from findings in conventional organizations. Practically, management is advised to prioritize motivation enhancement programs as the primary strategy for improving performance of employee.
Predictive Segmentation for Retail CRM: An EIV Framework with Machine Learning and Causal Experimentation Fandy Akhmad Ariyadi; Raden Bagus Fajriya Hakim
Eduvest - Journal of Universal Studies Vol. 6 No. 7 (2026): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v6i7.52999

Abstract

Background: Identifying high-conversion customers is a key challenge in retail CRM. Traditional segmentation methods often fail to accurately predict customer behavior, leading to suboptimal targeting strategies. This study proposed a predictive segmentation framework based on Engagement, Intent, and Value (EIV) to enhance conversion rates in the Indonesian retail sector. Objective: This study aimed to evaluate the effectiveness of the EIV-based segmentation framework through offline benchmarking and online causal experimentation, particularly in terms of conversion uplift and CRM performance. Methods: Five algorithmic models—Logistic Regression, Random Forest, Gradient Boosting Machines (GBM), Artificial Neural Networks (ANN), and Deep Neural Networks (DNN)—were trained using omnichannel behavioral data. Model performance was evaluated using Precision, Recall, F1-score, and Matthews Correlation Coefficient (MCC). The framework was further validated through a large-scale field experiment involving 59 email campaigns across 15 e-commerce platforms. Results: The GBM model demonstrated the most robust predictive performance and was selected for deployment. Experimental results showed that the EIV-based predictive segmentation consistently produced statistically significant conversion uplift compared to traditional operational segmentation. Conclusion: This study highlighted the effectiveness of a unified, propensity-based segmentation approach in improving CRM strategies. By integrating offline predictive modeling with online causal validation, the framework demonstrated how predictive segmentation can enhance CRM outcomes in real-world omnichannel environments.
Management Of Peri-Urban Areas In Tambang District Feby Dwi Ananda; Muhammad Syafi’i; Zulkarnaini Zulkarnaini
Eduvest - Journal of Universal Studies Vol. 6 No. 3 (2026): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v6i3.53000

Abstract

Background: The rapid urban expansion has caused significant changes in peri-urban areas, resulting in land-use conversion, increased population density, and environmental degradation. The peri-urban region in Tambang District is facing these challenges, with a noticeable decline in agricultural land and increased risks such as flooding. Objective: This study aims to analyze the existing conditions of peri-urban management in Tambang District, identify the priority factors influencing its management, and propose appropriate strategies for sustainable development. Methods: A quantitative approach using surveys, questionnaires, and structured interviews with local experts and community members was conducted to gather data on environmental, economic, and social aspects of peri-urban management. Results: The study found that urban sprawl has significantly impacted agricultural land and infrastructure. Key challenges include insufficient infrastructure, environmental risks like flooding, and the need for better integration of environmental, economic, and social factors in development plans. Conclusion: Effective peri-urban management in Tambang requires a balanced approach integrating sustainable development principles, proper land-use planning, and active community participation. The proposed strategies aim to mitigate environmental risks and enhance the socio-economic benefits for the community.

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