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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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Discounted Cash Flow Analysis and Real Options Valuation: A Case Study of Downstream Nickel Processing Investments in Indonesia Nur Alim Kadir; Dzikri Firmansyah Hakam
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.v6i5.53135

Abstract

This research evaluates the feasibility of processing nickel ore and refining it into nickel sulfate, while also assessing the potential for expansion into the production of battery precursor materials. The objective of this research is to provide a more comprehensive investment assessment framework by combining DCF and ROV for nickel down streaming projects, so that the results not only evaluate basic feasibility but also highlight the strategic value of managerial flexibility in dealing with uncertainty. The analysis employed a Discounted Cash Flow (DCF) approach for the base scenario, followed by Real Option Valuation (ROV) to capture the option value of the expansion. The DCF analysis results show a positive Net Present Value (NPV) of USD 1,164 million with an Internal Rate of Return (IRR) of 16.41%. Sensitivity analysis identifies nickel price, capital expenditure (CAPEX), and total resource availability as the most critical parameters affecting the project’s value. The novelty of this study lies in the application of ROV in the context of nickel mineral down streaming in Indonesia, which remains rarely explored in the literature compared to other energy sectors such as geothermal or hydropower. The contribution of this research is expanding the literature on the use of real options in the mining industry academically and offers a reference for investors, companies, and regulators to understand the strategic opportunities and risks of investing in nickel processing amid the growing global demand for electric vehicles  practically.
Carbon Footprint Reduction Strategy at Kompas Gramedia Asnil Bambani Amri; Eliana Sari; Ahman Sya; Dian Alfia Purwandari
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.v6i5.53136

Abstract

Studies related to carbon emission reduction in business entities have been mostly conducted in the manufacturing, transportation, and energy sectors. Internal strategies for reducing carbon footprints in the media industry are still relatively limited, particularly in developing countries, including Indonesia. This research aims to analyze the carbon footprint reduction strategies formulated and implemented by Kompas Gramedia (KG) Media, an integrated media company, which positions media as a business focus that simultaneously acts as an emissions producer and an agent for shaping public awareness. The research employed a qualitative approach with a case study design. Data were obtained through in-depth interviews with strategic company actors, followed by analysis of policy documents and observations of operational practices. The analysis was conducted thematically, referring to Fred R. David's strategic management framework (strategy formulation, implementation, and evaluation) and linked to the concept of corporate sustainability and carbon footprint management based on the Greenhouse Gas Protocol. The results of this study indicate that the carbon footprint reduction strategy implemented at KG Media is not only oriented towards operational technical efficiency, but is integrated with the transformation of the media business model through digitalization, sustainability governance, and the formation of a low-carbon organizational culture. The novelty of this study lies in mapping carbon reduction strategies in the media industry as a non-manufacturing sector, as well as in the finding that the integration of internal strategies and media educational functions strengthens the effectiveness of corporate sustainability.
Litigation Against Clients and Audit Report Lag Effect: The Moderating Role of State Ownership and Audit Committees with Legal Expertise in Indonesia Muhammad Jordan Bastomi; Herera Deviana Pratiwi
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.v6i5.53137

Abstract

This study aims to examine the effect of litigation against clients on audit report lag (ARL) and analyze the role of state ownership and audit committees with legal expertise as moderating variables. This study uses a quantitative approach with secondary data sourced from the Directory of Decisions of the Supreme Court of the Republic of Indonesia and audited financial reports of companies listed on the Indonesia Stock Exchange (IDX). The research population includes all companies listed on the IDX during the 2021–2023 period, with a final sample of 628 companies obtained through purposive sampling after the outlier elimination process. Hypothesis testing was conducted using Tobit regression, considering the variables of litigation delay, number of litigation claims, and monetary amount of litigation claims, as well as including the moderating variables of state ownership and audit committees with legal expertise. The results show that litigation delays and the monetary amount of litigation claims have a positive effect on audit report lag, while the number of litigation claims has no effect on audit report lag. Furthermore, the existence of an audit committee with legal expertise has been shown to weaken the effect of litigation delays on audit report lag, while state ownership does not weaken the effect of litigation delays on audit report lag. These findings provide empirical contributions to expanding the audit literature related to litigation risk and emphasize the importance of corporate governance mechanisms in mitigating audit reporting delays, particularly in Indonesian companies post-COVID-19 pandemic.
Online Firestorm Phenomena: A Systematic Literature Review (SLR) Research Kanienda Geminar; Labaika Natin; Tjio Mitchello Evan
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.v6i5.53138

Abstract

This study conducts a Systematic Literature Review (SLR) on the online firestorm phenomenon—a sudden surge of negative word-of-mouth (WoM) on social media directed at a public target. Using the PRISMA 2020 framework, 719 articles were identified from Scopus (2013–2025), of which 30 met the eligibility criteria for final analysis. Findings show that online firestorms are characterized by speed, emotional intensity, and viral amplification, typically triggered by moral or social norm violations. Research interest has grown rapidly since 2020, with most studies published in Q1 journals and dominated by quantitative methods. Six main themes emerged: crisis communication, moral emotions, social norm enforcement, political communication, computational detection, and digital leadership. This review concludes that online firestorms represent both communicative and socio-psychological phenomena, shaped by emotional contagion and algorithmic dynamics. This review provides an integrative understanding of digital outrage and offers practical insights for designing ethical and dialogic strategies to manage online crises in the age of participatory publics.
Strengthening Social Education in the Development of Caregivers for the Elderly for the Global Market: A Collaborative Model for Poverty Alleviation Supomo Supomo
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.v6i5.53142

Abstract

The increase in the elderly population globally and nationally encourages the need for professional caregivers while opening up strategic opportunities in poverty alleviation. This research aims to formulate a model for strengthening social counselling in the development of elderly caregivers that is integrated with the needs of the global market through a collaborative approach. This study used a qualitative approach with literature study and policy analysis methods, with reference to the theoretical framework of Ansell and Gash as well as studies related to the long-term care workforce. The results of the study show that strengthening social counselling needs to be built through four main pillars, namely the identification of vulnerable human resources, mindset transformation, the internalization of empathy values, and the strengthening of social readiness. Social counselling does not only function as a knowledge transfer, but as a transformative instrument in building social and professional competence. The successful implementation of the model is highly dependent on collaborative governance involving the Ministry of Social Affairs, the Ministry of Manpower, certification bodies, the private sector, non-governmental organizations, and liaison actors. The integration of social counselling with the caregiver development system and collaboration was able to produce two main findings, namely meeting the needs of global caregivers and overcoming national poverty through the creation of jobs based on social competence.
Analysis of the Effects of Work Method Selection and Monitoring of Work Execution on Construction Time and Cost Risks in Highway Projects Damar Kurnia; Acep Hidayat; Mawardi Amin
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.v6i6.53143

Abstract

This research aims to analyze the effect of work method selection and work implementation monitoring on time and cost risks in toll road construction projects in Banten Province. Toll road construction projects have a high level of complexity and frequently face various problems, such as project delays, cost overruns, limited resources, and weak project supervision systems. These conditions underscore the importance of implementing appropriate work methods and effective project monitoring to minimize risks during construction activities. This study employed a quantitative approach using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method. Data were collected through questionnaires distributed to 54 respondents consisting of contractors, supervisory consultants, and project management personnel involved in toll road projects in Banten Province. Data analysis was conducted using SmartPLS 4 software through outer model and inner model testing. The results show that work methods have a negative and significant effect on both time risk and cost risk. Furthermore, project monitoring also has a negative and significant effect on both time risk and construction cost risk. The findings indicate that the better the implementation of work methods and project monitoring, the lower the risks of project delays and cost overruns. This study is expected to serve as a reference for contractors, consultants, and project owners in improving the effectiveness of toll road construction project management, particularly in controlling project time and costs.
Abortion Dispensation Due to Verified Contraceptive Failure: A Normative Juridical Study of Article 60 of Law Number 17 of 2023 on Health I Made Oka Widiabdi Husada; Sirajuddin Sirajuddin; Heri Sugeng Widodo; Erics Efrany
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.v6i7.53145

Abstract

Indonesia faces a paradox in its reproductive health policy: while actively promotes the Family Planning program but explicitly acknowledges the possibility of contraceptive failure under Law Number 52 of 2009. It fails to provide a legal remedy when such failure results in unintended pregnancy. Law Number 17 of 2023 on Health and Number 1 of 2023 on the Criminal Code (KUHP) permit abortion only under limited exceptions. Namely, medical emergencies and pregnancies among rape victims, without accommodating contraceptive failure, notwithstanding the State’s recognition that such failures may occur. This study aims to (1) analyze the legal standing of unintended pregnancy resulting from verified contraceptive failure within the framework of exceptions to the prohibition of abortion and (2) develop a contextually legal dispensation model for abortion in such cases within the Indonesian legal system. The research employs a normative legal method, utilizing conceptual, statutory and comparative approaches. Secondary legal materials are examined through systematic, teleological and extensive interpretation, alongside a comparative analysis of six selected countries. The findings demonstrated that the legal status of contraceptive failure is characterized by a condition of normative incompleteness (onvolledigheid van de norm), thereby undermining the principles of legal certainty and protection. Interpretation of “medical emergency” grounded in the World Health Organization’s definition of health, may serve as an entry point to accommodate such cases. The appropriate legal construction lies in the establishment of a dispensation mechanism, implemented through an integrated dispensation panel at the district/city level.
Bacterial Patterns, Causes, and Antibiotic Resistance in Neonatal Sepsis Cases at Yarsi Hospital and its Review from an Islamic Perspective Amelia Fernanda; Elsye Souvriyanti; Endah Purnamasari; Siti Nur Riani
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.v6i5.53153

Abstract

Neonatal sepsis is a major cause of newborn morbidity and mortality, especially in developing countries. This systemic bacterial infection can progress rapidly and become fatal without early and appropriate treatment. Effective empirical antibiotic therapy depends critically on the local pattern of causative bacteria and the level of antibiotic resistance within each hospital. This research aims to identify the pattern of bacteria causing neonatal sepsis and analyze bacterial resistance to certain antibiotics based on medical record data, culture results, and antibiotic resistance tests from blood specimens of neonates suspected of having sepsis who were treated at YARSI Hospital during the period 2022-2024. Data was collected by observing and recording medical records of neonatal sepsis patients treated at YARSI Hospital from January 2022 to December 2024. Data analysis was performed in stages using SPSS and Microsoft Excel. The results showed that neonatal sepsis most often occurred in male neonates, was born prematurely, and was dominated by Gram-negative bacteria, especially Klebsiella pneumoniae. Gram-negative bacteria exhibited widespread resistance to first-line antibiotics, while sensitivity to certain antibiotics such as amikacin, tigecycline, and carbapenems was still found. Most cases fell into the multidrug-resistant (MDR) category, indicating a significant challenge in empirical therapy, although no statistically significant association was found between bacterial type and MDR levels. These findings underscore the importance of blood culture and antibiotic sensitivity testing as the basis for appropriate therapy, in line with Islamic values of preserving life, the continuation of generations, and the rational use of antibiotics.
Analysis of Capital Market Anomalies on the Indonesian Stock Exchange Ratih Paramitasari
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.v6i6.53155

Abstract

The capital market plays a key role in disbursing funds from those who have a surplus to those who need financing, thereby supporting modern economic activities. This study aims to test the existence of market anomalies in the form of Monday Effect, Weekend Effect, and Rogalski Effect on the Indonesia Stock Exchange using a sample of companies in the LQ45 category during the period 2019–2025. The results showed that there was no significant difference between Monday's stock returns and other days, as well as between Friday's returns and other days, so the Monday Effect and Weekend Effect were not proven. The results of this study also showed that there was no significant difference in return between months, so the Rogalski Effect was also not found. These findings indicate that the Indonesian capital market tends to be efficient and does not show a systematic pattern of return based on trading days or months, so that investment strategies based on calendar anomalies are no longer relevant to obtain abnormal returns.
Influence of Logistics Service Quality, Delivery Reliability, and Price on Customer Satisfaction with Customer Service as Mediator and Logistic Service Recovery as Moderator in Freight Forwarding Industry Iksan Ade Kurniawan; Melia Eka Lestiani; Maniah Maniah
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.v6i5.53156

Abstract

The growing competition in the logistics industry, particularly in freight forwarding, requires companies to deliver superior services that meet customer needs and expectations. This research aims to assess the conditions of Logistics Service Quality, Delivery Reliability, Price, Customer Service, Logistic Service Recovery, and Customer Satisfaction at PT Silkargo; analyze the effects of Logistics Service Quality, Delivery Reliability, and Price on Customer Satisfaction; examine the mediating role of Customer Service; and evaluate the moderating role of Logistic Service Recovery in the proposed research model. A quantitative explanatory design was applied using purposive sampling to collect responses from PT Silkargo customers. Data were obtained through a Likert-scale questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to test direct, mediating, and moderating relationships among variables. The results show that Logistics Service Quality, Delivery Reliability, and Price significantly influence Customer Satisfaction, while Customer Service significantly mediates the relationships between those antecedents and Customer Satisfaction. Logistic Service Recovery significantly moderates the relationships between Logistics Service Quality and Customer Satisfaction, as well as between Price and Customer Satisfaction, but does not significantly moderate the relationship between Delivery Reliability and Customer Satisfaction. These findings indicate that, in the context of B2B lubricant distribution, customer satisfaction is threshold-based, where reliability and service quality function as necessary conditions rather than sources of competitive advantage.

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