Innovative: Journal Of Social Science Research
Innovative: Journal Of Social Science Research is a journal managed by Universitas Pahlawan Tuanku Tambusai which bridges researchers to publish research results in all scientific fields (multidiscipline). This includes the fields of education, health, law, economics, IT (Informatics Engineering), Civil Engineering, Electrical Engineering, Mechanical Engineering, Fisheries, Agriculture, Social Humanities and other fields of science. Journal registered E-ISSN 2807-4238 and P-ISSN 2807-4246
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Pengaruh Profitabilitas, Ukuran Perusahaan, dan Leverage terhadap Manajemen Laba Perusahaan Manufaktur (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Industri Makanan dan Minuman yang Terdaftar di BEI Periode 2021-2023)
Jehadut, Mariana;
Mujiyono, Mujiyono
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai
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DOI: 10.31004/innovative.v5i4.20001
This study was conducted with the aim of determining how profitability, company size, and leverage affect earnings management in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The sample in this study was based on the purposive sampling method, namely a sampling technique with certain criteria. In this study, the number of samples studied was 25 companies. The research approach used was multiple linear regression analysis, with data obtained from the annual reports of companies listed on the IDX. The results of the study show that profitability, company size, and leverage have a significant positive effect on earnings management. These findings provide important insights for management, investors, stakeholders and readers to be able to determine the relationship between profitability, company size and leverage on earnings management.
Analisis Forensik Kasus Pembacokan: Studi Kasus di RSUD Langsa
Ardivan, Marcel;
Safira, Safira;
Rabbi, Athaya;
Hazira, Hazira;
Putri, Armelia;
Herawati, Netty
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai
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DOI: 10.31004/innovative.v5i4.20002
Indonesia, as a state governed by law, upholds the supremacy of legal justice, particularly in addressing criminal acts such as homicide. One prevalent form of crime against life is violence involving sharp objects, often resulting in stab or incised wounds to vital body parts such as the neck. This study employs a case report method and library research to examine the legal and medicolegal aspects of a murder case involving sharp force trauma. The analyzed case involves a male victim with severe open wounds on the neck, head, and arm caused by a sharp weapon. Postmortem examination revealed that the cause of death was massive bleeding due to the severance of major blood vessels in the neck. From a medicolegal perspective, the incident qualifies as a criminal offense under Article 338 of the Indonesian Criminal Code, which addresses homicide. This study highlights the critical role of forensic medicine in determining the cause of death and providing scientific evidence to support the legal process.
Antara Cinta dan Obsesi: Representasi Id dalam Perilaku Tokoh Mardio pada Cerpen Karya Eka Kurniawan
Azizah, Fauziyah;
Saputra, Kaman Jaya
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai
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DOI: 10.31004/innovative.v5i4.20004
This study analyzes the personality of the main character in a short story “Cinta Tak Ada Mati” by Eka Kurniawan. The main character, named Mardio, was chosen as the object of research because his personality is related to sexual fantasy, libido, aggression, repression, and obsession which clearly reflect id personality traits. This research uses a qualitative research method with the technique of simak catat. The theoretical study used is Sigmund Freud's “id” personality theory. The main data comes from the short story “Cinta Tak Ada Mati” by Eka Kurniawan. The results show five main manifestations of Id in this character, namely in the form of intense sexual fantasies towards women, libido urges manifested in speech and physical actions, aggression as a form of transformation of inhibited desires, repression of sexual desires for sixty years, and pathological obsessions that reach necrophilic levels.
Perlindungan Hukum Pegawai Negeri Sipil Yang Ditetapkan Sebagai Terpidana Tipikor Dalam Menjalankan Perintah Atasan (Studi Putusan No. 5/Pid.Sus-TPK/2023/ PN Sby)
Baskoro, Mohammad Farrel Aryantaputra;
Waluyo, Waluyo
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai
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DOI: 10.31004/innovative.v5i4.20009
Tujuan penelitian ini adalah untuk mengetahui bagaimana perlindungan hukum pegawai negeri sipil yang diperintah atasan dalam menjalankan tugasnya. Penelitian ini menggunakan jenis penelitian yuridis normatif dengan metode analisa deskriptif kualitatif. Metode ini memberikan ruang untuk mengolah baik data primer maupun sekunder, kemudian menguraikan hasil temuan penelitian dengan mengacu pada ketentuan hukum yang berlaku di Indonesia. Proses tersebut dilakukan dengan mempertimbangkan isu-isu yang dikaji, dan disajikan dalam bentuk deskriptif. Hasil penelitian menunjukkan bahwa Perlindungan Hukum Pegawai Negeri Sipil Yang Ditetapkan Sebagai Terpidana Tipikor Dalam Menjalankan Perintah Atasan sudah sesuai dengan putusan yang sudah ditetapkan, namun masih terdapat beberapa hal yang menyebabkan ketidaksesuaian dengan prosedur dan memberikan permasalahan dalam kasus tersebut yang menyebabkan ketidakseimbangan hak pegawai dan atasan. Hal ini menunjukkan bahwa pegawai tidak mempunyai kewenangan untuk menolak perintah atasan.
Penjualan Obat Antidiabetes Kombinasi (Jardiance Duo®) Pada Platform E-Commerce Tokopedia
Nata, Ririsiana;
Soegiantoro, Didiek Hardiyanto;
Kurniawati, Aloysia Yossy;
Kristiyani, Ani
Innovative: Journal Of Social Science Research Vol. 5 No. 3 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai
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DOI: 10.31004/innovative.v5i3.20011
Type 2 diabetes mellitus (T2DM) is a major health problem in Indonesia with increasing prevalence, driven by lifestyle changes and urbanization. The combination of Metformin and Empagliflozin in the Jardiance Duo® product is one of the effective therapies of choice in managing T2DM. Along with the development of e-commerce in the pharmaceutical sector, the Tokopedia platform has begun to provide access to purchase this drug online. This study aims to analyze the effect of selling price and seller's domicile on the sales volume of Jardiance Duo® on Tokopedia. The problems studied include the extent to which selling price influences purchasing decisions and how the geographic distribution of sellers contributes to sales levels. The study used a quantitative-descriptive approach, with data collected through direct observation on the Tokopedia platform on May 23, 2025. The data studied included price, seller location, and sales volume for each Jardiance Duo® variant. The results showed that the selling price in the range of IDR 443,000–IDR 485,000 had the highest sales volume, reflecting high price sensitivity among consumers. The 12.5/500 mg variant was the best-selling, with the highest sales recorded in West Java and East Java. D.I. Yogyakarta recorded no sales at all, indicating an imbalance in geographical distribution. In addition, the uneven pricing between sellers creates uncertainty for consumers regarding the authenticity of the product. The conclusion of this study emphasizes the importance of a competitive pricing strategy and equitable distribution between regions, as well as the need for price regulation and consumer education to increase trust in online drug purchases. These results are expected to be the basis for consideration for digital pharmaceutical industry players and e-commerce platforms in developing more effective distribution and marketing strategies.
Pengembangan Sistem E-Administrasi Perizin Usaha Berbasis Web Untuk Efisiensi Layanan Desa
Sumarni, Sumarni;
Mooduto, Sarlis
Innovative: Journal Of Social Science Research Vol. 5 No. 3 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai
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DOI: 10.31004/innovative.v5i3.20015
perancangan dan implementasi sistem e-administrasi perizinan usaha berbasis web untuk keefisiensi layanan Desa Jembatan Merah, Kecamatan Tomilito. Latar belakang masalah yang diangkat adalah proses pengajuan izin usaha manual yang lambat, kurang transparan, dan rentan kesalahan data. Penelitian ini bertujuan untuk merancang dan menerapkan sistem digital guna mempermudah proses pengajuan dan pengelolaan izin usaha secara efektif dan efisien. Hasil penelitian menunjukkan bahwa sistem yang dibangun berhasil membantu aparatur desa dalam memberikan pelayanan izin usaha yang lebih cepat, transparan, dan terstruktur. Implementasi website e-administrasi ini secara signifikan meningkatkan kualitas layanan administrasi desa, khususnya dalam digitalisasi pengurusan izin usaha.
Peran Hubungan Dan Adaptasi Perusahaan Dalam Keberhasilan Proyek Konstruksi PLN: Studi Kasus PT X
Jassmine, Grasstyana Melisa;
Warmana, G. Oka
Innovative: Journal Of Social Science Research Vol. 5 No. 3 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai
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DOI: 10.31004/innovative.v5i3.20017
Penelitian ini bertujuan untuk menganalisis peran hubungan dan strategi adaptasi perusahaan terhadap keberhasilan proyek konstruksi pemerintah melalui studi kasus pembangunan Gedung Bersama PLN oleh PT X. Dengan menggunakan pendekatan kualitatif dan metode studi kasus, data dikumpulkan melalui wawancara mendalam serta analisis dokumen proyek. Hasil penelitian menunjukkan bahwa komunikasi intensif dengan klien, kemampuan menyesuaikan kebutuhan teknis, serta negosiasi terkait skema pembayaran progresif menjadi faktor utama yang berkontribusi terhadap keberhasilan proyek. Temuan ini menegaskan bahwa keunggulan non-finansial seperti fleksibilitas operasional dan relasi jangka panjang memainkan peran strategis dalam pelaksanaan proyek konstruksi pemerintah. Implikasi praktis dari penelitian ini dapat dimanfaatkan untuk memperkuat strategi manajerial dan pemasaran relasional di sektor konstruksi publik, khususnya dalam membangun kepercayaan dan retensi klien. Kata Kunci: Strategi Adaptasi; Hubungan Pelanggan; Pemasaran Relasional; Loyalitas Klien; Manajemen Konstruksi. Abstract This study aims to analyze the role of client relationships and corporate adaptation strategies in the success of a government construction project, using a case study of the Gedung Bersama PLN development project by PT X. Employing a qualitative approach and case study method, data were collected through in-depth interviews and analysis of project documents. The findings reveal that intensive communication with the client, the ability to adjust to technical requirements, and negotiations regarding progressive payment schemes were key factors contributing to the project's success. These results highlight that non-financial advantages such as operational flexibility and long-term relationships play a strategic role in the implementation of government construction projects. The practical implications of this study can be utilized to strengthen managerial strategies and relational marketing in the public construction sector, particularly in building client trust and retention. Keywords: Adaptation Strategy; Customer Relationship; Relational Marketing; Client Loyalty; Construction Management.
Sistem Pengupahan Marketing Representative Sebagai Tenaga Kontrak Pada PT Bumi Indahutama Global Kota Palangka Raya
Prama Wulandari, Vicka;
Elgeriza Agustin, Yolita;
Yuni Pramita, Claudia
Innovative: Journal Of Social Science Research Vol. 5 No. 3 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai
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DOI: 10.31004/innovative.v5i3.20019
Penelitian ini bertujuan untuk menganalisis sistem pengupahan Marketing Representative yang ditetapkan berdasarkan satuan hasil sesuai jumlah calon debitor yang didapatkan terkait peminjaman dana pensiun. Metode pendekatan yang digunakan adalah yuridis normatif mengkaji ketentuan hukum yang berlaku dan kenyataan masyarakat dengan menggunakan data primer yang bersumber dari hasil observasi dan wawancara pada PT Bumi Indahutama Global dan sekunder mengacu pada literatur dan peraturan perundang-undangan. Hasil Penelitian perjanjian sistem pengupahan Marketing Representative sebagai tenaga kerja kontrak pada PT Bumi Indahutama Global Kota Palangka Raya dalam bentuk lisan dan mengenai besaran upah bergantung pada prestasi kerja dan dapat disimpulkan bahwa pengupahan terhadap Marketing Representative bisa melebihi besaran Upah Minimum atau bahkan kurang sebagaimana diatur dalam Undang-Undang No 13 Tahun 2003 Tentang Ketenagakerjaan.
Implementasi Aplikasi Sistem Informasi Pemerintah Daerah Terhadap Peningkatan Kualitas Pengelolaan Keuangan Daerah Pada Pemerintah Provinsi Riau
Annisa, Annisa
Innovative: Journal Of Social Science Research Vol. 5 No. 3 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai
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DOI: 10.31004/innovative.v5i3.20020
Regional financial management is a crucial aspect of good governance. Effective management of regional finances significantly impacts regional development, public welfare, and the strengthening of local democracy. Therefore, regional financial management must be supported by reliable information technology. Since the 2023 fiscal year, the Riau Provincial Government has fully implemented the SIPD (Sistem Informasi Pemerintahan Daerah) application as its financial management system. This application, developed by the Ministry of Home Affairs, is designed to be the sole platform used by all local governments in Indonesia for financial management. This study examines the readiness of the Riau Provincial Government to adopt the SIPD application and its impact on the quality of regional financial management. The research applies the “A Model of Policy Implementation” theory, using a qualitative approach and triangulation as the data collection technique. The findings indicate that the Riau Provincial Government is highly prepared to implement the SIPD application in its financial management processes. Moreover, the SIPD application has contributed to an improvement in the quality of financial management in the region, as reflected by the increase in the Regional Financial Management Index (IPKD) of Riau Province to 82.923 after adopting the application. Keywords: Financial Management, Local Government, Information System
Peredaran Kosmetik Ilegal di Kabupaten Sambas dalam Perspektif Pemasaran Farmasi
Sari, Septi Purnama;
Aminudin, Aminudin
Innovative: Journal Of Social Science Research Vol. 5 No. 3 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai
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DOI: 10.31004/innovative.v5i3.20021
Peredaran kosmetik ilegal di wilayah perbatasan seperti Kabupaten Sambas, Kalimantan Barat, merupakan persoalan multidimensional yang melibatkan aspek kesehatan, hukum, dan pemasaran. Penelitian ini bertujuan untuk menganalisis dinamika peredaran kosmetik ilegal di Kabupaten Sambas melalui perspektif manajemen pemasaran farmasi. Metode yang digunakan adalah kajian literatur kualitatif dengan menganalisis berita daring dan artikel ilmiah yang relevan. Hasil kajian menunjukkan bahwa kosmetik ilegal yang disita di Sambas mengandung bahan berbahaya seperti hidrokinon dan asam retinoat, yang dilarang oleh BPOM. Strategi pemasaran yang digunakan oleh pelaku ilegal bersifat agresif, tidak etis, dan mengeksploitasi media sosial serta minimnya literasi konsumen. Praktik ini bertentangan dengan prinsip dasar pemasaran farmasi yang menekankan keselamatan konsumen dan kepatuhan regulasi. Penegakan hukum yang lemah dan pengawasan distribusi yang belum optimal turut memperparah situasi ini. Oleh karena itu, penanganan kosmetik ilegal memerlukan pendekatan yang tidak hanya represif, tetapi juga preventif dan edukatif melalui sinergi antara pemerintah, produsen legal, penegak hukum, serta masyarakat konsumen.