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Research Horizon
Published by Lifescifi
ISSN : 28080696     EISSN : 28079531     DOI : https://doi.org/10.54518/
Core Subject : Economy, Humanities, Education, Art, Social,
Arts Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences
The journal aims to make significant contributions to applied research and knowledge across the globe through the publication of original and high-quality research articles. It publishes original research articles, reviews, mini-reviews, case reports, letters to the editor, and commentaries, thereby providing a forum for reports and discussions on cutting-edge perspectives in social science, art, and humanities. It publishes works from a wide range of fields, including business, economics, education, history, law, criminology, linguistics, political science, public health, psychology, sociology, agriculture, and so on. Kindly learn more in the Author Guidelines on how to organize and prepare manuscripts.
Arjuna Subject : Umum - Umum
Articles 581 Documents
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Determination of Fraud Diamond Theory in Detecting Fraud in Financial Reporting Wiraputra, Muhammad Rizki; Damayanti, Fera; Haryono
Research Horizon Vol. 5 No. 4 (2025): Research Horizon - August 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.4.2025.760

Abstract

Financial statement fraud undermines transparency and accountability in state-owned enterprises, posing significant risks to stakeholders. This study aims to examine the effectiveness of the Fraud Diamond Theory, encompassing pressure, opportunity, rationalization, and capability, in detecting such fraud in Indonesian state-owned enterprises. The research analyzes 45 annual reports from 15 state-owned enterprises between 2021 and 2023, categorized into fraud and non-fraud groups, using logistic regression with 10 independent variables. Findings indicate that only the total accrual variable, representing rationalization, significantly influences fraud detection, while the other nine variables show no notable impact. This suggests that accounting manipulation through accruals is a critical factor in fraudulent financial reporting within state-owned enterprises. The study concludes that focusing on accrual-based indicators, rather than relying solely on external pressures or governance changes, enhances fraud detection. Strengthening internal audit procedures and monitoring accrual patterns are recommended to improve financial integrity. However, the study's focus on state-owned enterprises limits its generalizability, suggesting future research should include private companies and qualitative approaches to explore contextual factors.
The Effect of QRIS Payment on Consumer Purchase Decisions Using Technology Acceptance Model Zalukhu, Sukmardin; Sembiring, Falentino
Research Horizon Vol. 5 No. 4 (2025): Research Horizon - August 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.4.2025.764

Abstract

This study aims to determine the influence of the use of the Quick Response Code Indonesian Standard (QRIS) digital payment method on consumer purchase decisions using the Technology Acceptance Model approach. There are three independent variables used in this study, namely perception of utility, attitude towards use, and intention to use, and one dependent variable, namely purchase decision. The research method used was quantitative with a survey approach, and data collection was carried out through a closed questionnaire of 400 respondents. Data analysis was carried out using the Partial Least Squares - Structural Equation Modeling method through SmartPLS. The results showed that all independent variables had a significant effect on purchasing decisions. The intention to use QRIS is the most dominant factor influencing purchase decisions, followed by attitudes towards its use and the perception of benefits. The R-Square value of 0.858 indicates that the research model has a strong clear power in explaining the variables of purchasing decisions. This research contributes to adoption of digital payment technology among consumers. The results of the research are expected to be considered for digital payment system developers, business actors, and researchers in developing more effective strategies to increase the use of QRIS.
Tax Avoidance in Indonesian Infrastructure Companies: Roles of CEO Narcissism, Related Party Transactions, and Audit Quality Oon Sarwono; Fadjarenie, Agustin
Research Horizon Vol. 5 No. 4 (2025): Research Horizon - August 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.4.2025.765

Abstract

Taxation serves as one of the most crucial sources of state revenue for financing various development programs and public services This study examines the effect of CEO narcissism, related party transactions, and audit quality on tax avoidance. The sample consists of 34 infrastructure companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2023 period. The analysis uses panel data regression with a Fixed Effect model, selected based on Hausman and Chow test results. Findings show that CEO narcissism and related party transactions have a significant positive effect on tax avoidance, while audit quality has a significant negative effect. This study expands existing literature by integrating behavioral, transactional, and governance dimensions into a unified framework for analyzing tax avoidance. It is among the few studies applying a visual-based proxy CEO photo prominence to measure narcissism in the Indonesian context. A noteworthy context of this study is the regulatory exemption from the 4:1 debt-to-equity ratio limit granted to infrastructure firms in Indonesia, allowing them greater flexibility in financing through related party loans. While supporting development goals, this exemption also raises the risk of tax avoidance. By highlighting how personality traits, intra-group financing, and auditor oversight interact, this study offers insights for improving corporate governance and tax policy, particularly in strategic sectors like infrastructure.
Effect of Motivation and Satisfaction on Performance with Discipline as Mediator Sibarani, Dina Damaris; Okta , Hafrizal; Nurlina, Nurlina
Research Horizon Vol. 5 No. 4 (2025): Research Horizon - August 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.4.2025.766

Abstract

Employee performance is a critical factor in organizational success and is influenced by various psychological and behavioral factors. Among them, work motivation and job satisfaction play significant roles in shaping employee behavior and outcomes. However, the role of work discipline as an intervening variable in this relationship has not been thoroughly explored, especially in cooperative institutions. This study aims to identify and analyze the influence of work motivation and job satisfaction on employee performance, with work discipline serving as a mediating variable.  This research uses a quantitative approach, involving 128 employees selected through probability sampling. Data were collected using a structured questionnaire and analyzed using Partial Least Squares-Structural Equation Modeling. The results indicate that neither work motivation (P = 0.426) nor job satisfaction (P = 0.112) has a direct, significant effect on work discipline. Likewise, neither work motivation (P = 0.154) nor job satisfaction (P = 0.112) has a direct influence on employee performance. However, work discipline has a significant impact on performance (P = 0.187), and it mediates the effect of work motivation (P = 0.010) and job satisfaction (P = 0.002) on employee performance. Work discipline plays a crucial mediating role in translating motivation and satisfaction into improved employee performance.
Internal Control as a Mediator in the Quality of Financial Information at Education Foundations Safa Azora, Aura; Hendra Hertanto, Ronny; Poernamawatie, Fahmi; Made, Anwar; Saharana, Anindya
Research Horizon Vol. 5 No. 4 (2025): Research Horizon - August 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.4.2025.761

Abstract

The preparation of quality financial reports is essential for ensuring accountability and transparency in educational institutions. This study aims to empirically test whether internal control can mediate the effects of financial accounting literacy and human resource competence on the quality of financial information. The research was conducted in 48 educational foundations overseeing at least two schools, from elementary to high school. Data were collected through questionnaires and analyzed using the SEM-PLS method with Smart PLS 4 software, covering descriptive statistics, validity and reliability tests, R-Square, path coefficients, and hypothesis testing. Results show that accounting literacy significantly improves the quality of financial information, and internal control mediates the relationship between accounting literacy and financial statement quality. However, internal control does not mediate the effect of human resource competence, which also shows no significant direct impact. These findings highlight the importance of strengthening accounting literacy and internal control systems to enhance the reliability and accountability of financial reports in educational foundations.
Comparative Analysis of Risk and Return of Sharia Stocks with Conventional Stocks Isti’anah; Muhyarsyah
Research Horizon Vol. 5 No. 4 (2025): Research Horizon - August 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.4.2025.767

Abstract

The rapid growth of investment in the Indonesian capital market has sparked an increasing interest in both sharia-based and conventional stocks. This study aims to analyze and compare the level of risk and return rate between sharia stocks that are members of the Jakarta Islamic Index 70 (JII70) and conventional stocks in the LQ45 index in the 2019–2023 period. This study uses a quantitative approach with a comparative descriptive method. The data analysis technique was carried out using the calculation of return and standard deviation as risk indicators, as well as a difference test using an independent sample t-test to determine the significance of the difference between the two types of stocks. The results of the study show that there is a significant difference between sharia stocks and conventional stocks in terms of return and risk. In general, sharia stocks show a higher rate of return and lower risk compared to conventional stocks. These findings serve as an important reference for investors in considering investment alternatives that are not only financially competitive, but also in accordance with ethical and sustainability principles.
The Effect of Carbon Emission Disclosure, Green Accounting, and Institutional Ownership on Firm Value Siswati, Catur Rekno; Sumayyah
Research Horizon Vol. 5 No. 4 (2025): Research Horizon - August 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.4.2025.769

Abstract

The mining sector faces increasing pressure to balance financial performance with environmental responsibility, influencing investor perceptions and company value. This study aims to examine the impact of carbon emission disclosure, green accounting, and institutional ownership on the value of mining companies listed on the Indonesia Stock Exchange during 2021–2024, grounded in stakeholder theory. A quantitative approach with a causal associative design was employed, using secondary data from annual, financial, and sustainability reports of 15 mining companies, yielding 60 observations selected through purposive sampling. Data were analyzed using multiple linear regression and classical assumption tests via SPSS 25. Findings reveal that carbon emission disclosure and green accounting do not significantly affect company value, with coefficients of 0.025 (significance 0.918) and -0.078 (significance 0.618), respectively. However, institutional ownership has a significant positive effect, with a coefficient of 1.005 (significance 0.004). Collectively, these variables significantly influence company value (F-test significance 0.008). The results suggest that investors prioritize governance mechanisms over environmental performance, highlighting the need for enhanced governance to boost company value.
The Influence of E-WOM through Traveling Vlogs on TikTok on Tourists’ Visit Decisions to a Destination Wulandari, Fahra Putri; Rosita; Marhanah, Sri
Research Horizon Vol. 5 No. 4 (2025): Research Horizon - August 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.4.2025.770

Abstract

With the rapid development of the internet and social media, Electronic Word of Mouth (E-WOM) has become a powerful medium for sharing information and shaping public perception. This study explores how E-WOM influences individuals’ decisions to visit tourism destinations, focusing particularly on travel related content shared through TikTok. This study applies a quantitative survey design with purposive sampling of 250 valid respondents who are active TikTok users and prospective tourists. Data were analyzed using descriptive statistics, validity and reliability tests, and regression use SPSS.  Although certain data patterns showed irregularities, the overall analysis confirms a clear and consistent connection between the two variables. This study confirms that E-WOM disseminated through travel vlog content on TikTok has a positive and significant influence on tourists’ decisions to visit a destination. The findings emphasize the strategic importance of managing digital narratives on social media platforms, encouraging tourism stakeholders to pay closer attention to how content is created and perceived. This research offers practical insights for enhancing digital marketing strategies and opens further opportunities to investigate other influencing factors in tourism decision making within the digital era.
The Influence of Motivation Achievement, Training, and Self-Efficacy on Public Employee Performance Arvan, Danti; Afriyeni, Afriyeni
Research Horizon Vol. 5 No. 4 (2025): Research Horizon - August 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.4.2025.775

Abstract

Performance problems in this agency are reflected in the low achievement of work targets, limited innovation, and weak teamwork. These challenges are particularly critical for the Padang City Fisheries and Food Service, which has a strategic role in supporting food security and improving fishermen’s welfare. This study aims to analyze the influence of achievement motivation, education and training, and self-efficacy on employee performance at the Padang City Fisheries and Food Service. This study uses a quantitative approach with a survey method of 30 respondents who were selected at random and simple. The data were analyzed using multiple linear regression with classical validity, reliability, and assumption tests to ensure the reliability of the model. The results of the study showed that achievement motivation and training had a positive and significant influence on employee performance, while self-efficacy had no significant effect. Simultaneously, the three independent variables contribute to improved performance. These findings provide practical implications for human resource management in the public sector, especially in designing performance improvement policies through strengthening intrinsic motivation and implementing training oriented to the needs of the position.
The Influence of User Sentiment Analysis on the Free Nutritious Meal Program Using K-Nearest Neighbors and Logistic Regression Methods Mardiana, Ainun; Abidin, Zaenal
Research Horizon Vol. 5 No. 4 (2025): Research Horizon - August 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.4.2025.779

Abstract

The free nutritious meal program aims to reduce stunting, but its success relies on public support. This study analyzes public sentiment toward the program on social media X using K-Nearest Neighbors (KNN) and Logistic Regression (LR) algorithms with TF-IDF, a method to weigh important words. A total of 2,000 tweets were collected and preprocessed through cleaning, normalization, tokenization, stop word removal, and stemming. Exploratory Data Analysis (EDA) revealed predominantly positive sentiment, with class imbalance addressed using SMOTE, a data balancing technique. The KNN model achieved 78%–81% accuracy, with strong positive class performance, but weak negative class detection, due to data imbalance. Similarly, the LR model achieved 80%–81% accuracy, with positive recall ranging from 0.96 to 0.98 and negative recall ranging from 0.22 to 0.27, resulting in an F1-score below 0.38. Neutral sentiments had minimal impact. These results highlight model bias toward positive sentiments, underscoring the need for adaptive approaches to improve minority sentiment detection. The findings offer policymakers insights to address concerns about budget and implementation, enhancing trust in social programs.

Page 45 of 59 | Total Record : 581

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