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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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Analyzing Japanese Keigo (Honorifics) Acquisition Challenges Faced by Non-Native Advanced Language Learners Khasanah, Umul; Andari, Novi
Research Horizon Vol. 5 No. 5 (2025): Research Horizon - October 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.5.2025.787

Abstract

Japanese Keigo, or honorifics, is a vital part of the language, reflecting respect, humility, and social hierarchy, but it poses significant challenges for non-native advanced learners due to its complex rules and cultural nuances. This study aims to explore the specific difficulties these learners face and identify effective strategies to overcome them. A qualitative literature review was used to analyze existing research on Keigo acquisition, focusing on cognitive and sociocultural barriers. Findings reveal that learners struggle with choosing the right Keigo form, such as respectful or humble language, in different social settings, often due to limited real-world practice and unfamiliarity with Japan’s hierarchical norms. Confusion over verb forms and a lack of natural exposure further complicate mastery, as does the absence of direct feedback in Japanese culture. The study concludes that immersion in authentic contexts, targeted teaching of cultural expectations, and regular feedback can help learners navigate Keigo’s complexities. By addressing these challenges, educators can better support advanced learners in achieving fluency and cultural competence in Japanese communication.
Exploring Consumer Credit Impact on Debtor Welfare at Bank Branch Office Kapisa, Ronald Zeth; Situmorang, Elina Relawaty; Werimon, Simson
Research Horizon Vol. 5 No. 5 (2025): Research Horizon - October 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.5.2025.789

Abstract

Household consumption represents a key driver of regional economic growth, as it influences aggregate demand and contributes substantially to gross regional domestic product. Access to consumer credit offered by financial institutions enables households to maintain consumption stability and fulfill essential needs, potentially enhancing welfare. However, if mismanaged, credit may result in excessive financial burdens and reduced quality of life. This study aims to examine the effect of consumer credit on debtor welfare. A quantitative approach was applied using a simple linear regression analysis, with data collected through questionnaires distributed to consumer credit debtors. The results indicate a statistically significant positive effect of consumer credit on debtor welfare, as shown by a regression coefficient of 0.587 and a significance value below 0.05. These findings suggest that increased access to credit contributes to improved household welfare. The study highlights the importance of strengthening credit service quality and promoting responsible financial behavior to ensure that consumer credit functions as a tool for improving welfare rather than creating financial distress. Insights from this research can support banks and local governments in formulating policies that enhance financial inclusion and sustainable economic well-being.  
Legal Protection for Domestic Investors Based on Investment Agreements in Indonesia Siregar, Dedi Martua
Research Horizon Vol. 5 No. 5 (2025): Research Horizon - October 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.5.2025.795

Abstract

This study discusses legal protection for domestic investors in investment agreements in Indonesia, especially in the context of cooperation between the private sector and the government and limited liability companies. Domestic investment has an important role in supporting national economic growth, but in practice investors often face legal risks in the form of default, unilateral termination of agreements, and weak law enforcement. Using a normative juridical approach that is descriptive and analytical, this study analyzes various legal provisions that govern investor protection, such as the principle of legal certainty, the principle of pacta sunt servanda, and the right of investors to sue for compensation in accordance with the Civil Code and Law Number 25 of 2007 concerning Investment. The results of the study show that legal certainty and dispute resolution mechanisms are fundamental aspects that determine the effectiveness of legal protection for investors. The state has an obligation to provide assurance, protection, and access to fair legal remedies when there is a violation of the agreement. Therefore, it is necessary to strengthen regulations and legal implementation in order to create a healthy, sustainable investment climate, and encourage the active participation of domestic investors in national economic development.
Comparison of SAW, AHP, and TOPSIS Methods in a Decision Support System for Teacher Performance Evaluation Deta, Bernadete; Bedanaen, Sesilia M. Ina
Research Horizon Vol. 5 No. 5 (2025): Research Horizon - October 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.5.2025.798

Abstract

Teachers are one of the important elements that schools must have in order to improve educational services. Teachers must always be motivated to provide the best educational services to their students, so that schools can improve the quality of schools to become great flagship schools. One effort to improve school quality is by evaluating teacher performance assessments. Conducting teacher performance assessments is an analytical process that aims to create better teaching and educational services. The teacher performance assessment process is still carried out manually and no specific methods are applied. With an assessment that is not detailed, it is feared that there will be subjective assessments and can have an impact on some parties that may be unfavorable. Therefore, to overcome the resulting decisions, a decision support system is needed by applying the SAW, AHP, and TOPSIS methods. Based on the results of the accuracy and suitability levels, the comparison of the total percentage of the SAW, AHP, and TOPSIS methods on both types of teacher performance regulations has the same suitability percentage of 99.99% and the same accuracy level of 100%, but there are differences in each resulting preference value.
The Effect of Liquidity, Leverage, and Firm Size on Firm Value with Profitability as a Moderating Variable Supriyatna, Yoga; Akbar, Taufik
Research Horizon Vol. 5 No. 5 (2025): Research Horizon - October 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.5.2025.800

Abstract

In recent years, the Indonesian food and beverage sector has faced significant challenges, including rising raw material costs, declining purchasing power, and upcoming excise taxes, which have impacted stock prices and investor confidence. This study examines the effects of liquidity, leverage, and firm size on firm value, with profitability as a moderating variable. Employing a quantitative associative design, the research utilized a purposive sampling technique to select 28 companies from a population of 129 firms, observed over a three-year period (2021-2023). Data were analyzed using panel data regression in EViews 13. The results indicate that both liquidity and leverage have a significant positive impact on firm value. In contrast, firm size was found to have no significant effect. A key finding is the moderating role of profitability: it effectively strengthens the relationships between both liquidity and leverage with firm value. However, profitability was not a significant moderator for the relationship between firm size and firm value. These findings underscore the critical roles of financial structure and profitability in enhancing firm value, while suggesting that the influence of sheer size may be more nuanced or contingent on other factors not captured in this model.
The Influence of Institutional Ownership and Audit Quality on The Quality of Financial Reporting Mediated by Internal Control Azi, Reza Satrio; Akbar, Taufik
Research Horizon Vol. 5 No. 5 (2025): Research Horizon - October 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.5.2025.802

Abstract

The increasing importance of financial transparency in manufacturing firms highlights the need to understand the factors influencing financial reporting quality. This study investigates the effects of institutional ownership and audit quality on financial reporting quality, with internal control as an intervening variable. The research population consists of 50 manufacturing companies listed on the Indonesia Stock Exchange (BEI) from 2021 to 2024. Purposive sampling was employed to select the sample, and secondary data were collected from the BEI website. Data analysis was conducted using Eviews 12 software. The results reveal that institutional ownership significantly impacts internal control, audit quality also influences internal control, institutional ownership affects financial reporting quality,  audit quality does not significantly impact financial reporting quality,  internal control positively affects financial reporting quality; institutional ownership does not influence financial reporting quality through internal control, indicating partial mediation; and audit quality does not affect financial reporting quality through internal control, demonstrating complete mediation.
Workload and Organizational Citizenship Behavior on Employee Performance: The Mediating Role of Job Satisfaction Alifah, Gita Dwi; Sulistyarini, Imbuh
Research Horizon Vol. 5 No. 5 (2025): Research Horizon - October 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.5.2025.804

Abstract

Employee performance in public sector organizations is influenced by various factors, including workload, organizational citizenship behavior, and job satisfaction, yet their interplay remains underexplored. This study aims to examine the effects of workload and organizational citizenship behavior on employee performance, with job satisfaction as a mediating factor. Data were collected through an online survey from 321 employees at the Ministry of Finance of the Republic of Indonesia and analyzed using partial least squares structural equation modeling to evaluate relationships between variables. The findings reveal that organizational citizenship behavior and job satisfaction positively enhance employee performance, while workload does not significantly hinder it. Job satisfaction mediates the relationships between workload, organizational citizenship behavior, and employee performance, indicating that a supportive work environment can mitigate workload challenges. The study concludes that fostering organizational citizenship behavior and ensuring job satisfaction are critical for improving employee performance, even under demanding workloads. These insights offer practical guidance for public sector organizations to optimize human resource management, though further research is needed to explore these dynamics across diverse contexts.
The Effect of Ownership Structure on Sustainability Reporting: The Moderating Role of Board Diversity Ramahdani, Siska Putri; Tarmidi, Deden
Research Horizon Vol. 5 No. 5 (2025): Research Horizon - October 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.5.2025.805

Abstract

Sustainability reporting has emerged as a vital mechanism for demonstrating corporate accountability. However, many companies in Indonesia continue to disregard the environmental and social consequences of their operations despite the existence of regulatory requirements. This study investigates the influence of ownership structure on sustainability reporting disclosure, focusing on concentrated ownership, public ownership, and institutional ownership, with board diversity examined as a moderating factor. A quantitative approach was applied to 66 industrial sub-sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023, using purposive sampling. Data were analyzed through multiple linear regression and Moderated Regression Analysis (MRA) with the Stata software. The results indicate that concentrated ownership positively and significantly affects sustainability reporting, whereas public and institutional ownership show negative effects. Furthermore, board diversity weakens the positive relationship between concentrated ownership and sustainability reporting, while strengthening the effects of public and institutional ownership. These findings demonstrate that ownership structure and board diversity jointly shape corporate transparency and accountability in sustainability reporting. The study concludes that enhancing gender diversity within boards can strengthen governance mechanisms, promote stakeholder trust, and encourage companies to adopt more comprehensive sustainability disclosure practices.
The Effect of Profitability, Corporate Social Responsibility Disclosure, and Capital Intensity on Tax Avoidance Edo, Rizki; Nengzih, Nengzih
Research Horizon Vol. 5 No. 5 (2025): Research Horizon - October 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.5.2025.807

Abstract

Tax avoidance remains a persistent issue in Indonesia’s manufacturing sector, which plays a major role in national GDP yet remains vulnerable to regulatory loopholes. This study aims to analyze the effects of profitability, capital intensity, and Corporate Social Responsibility (CSR) on tax avoidance, while examining firm size as a moderating variable. Using purposive sampling, the research selected 30 manufacturing firms listed on the Indonesia Stock Exchange (IDX) from 2019–2023, yielding 150 firm-year observations. Secondary data were obtained from annual reports, and analysis was conducted using panel data regression with the Fixed Effect Model (FEM) and Moderated Regression Analysis (MRA). The results reveal that profitability has a significant negative effect on tax avoidance, indicating that more profitable firms tend to comply with tax regulations to maintain legitimacy and reputation. In contrast, CSR and capital intensity show no significant influence, and firm size does not moderate any of these relationships. These findings suggest that financial performance plays a greater role than structural or disclosure factors in determining tax behavior. The study contributes to the literature by providing empirical evidence on the determinants of tax avoidance in Indonesia’s manufacturing sector and offers policy implications for tax authorities to strengthen oversight of low-profit firms vulnerable to aggressive tax planning.
The Role of Business Performance in Mediating Relationship between Triple Bottom Line and Business Survival Asraf; Supriaddin, Nofal; Ningtyas , Sri Ayu
Research Horizon Vol. 5 No. 5 (2025): Research Horizon - October 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.5.2025.808

Abstract

This study investigates the influence of the Triple Bottom Line (TBL), comprising economic, social, and environmental dimensions, on business performance and business sustainability, with business performance functioning as a mediating variable. A quantitative research design was employed, collecting data from 208 business respondents through a structured questionnaire, which was then analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that all three TBL dimensions have a significant impact on both business performance and sustainability, with the social dimension showing the strongest effect in enhancing performance and supporting business survival. Furthermore, business performance positively influences sustainability and serves as a significant mediator in the relationship between the social dimension and business survival, whereas its mediating role is not significant for the economic and environmental dimensions. Theoretically, this study contributes to the literature by emphasizing the critical role of business performance as an intermediary mechanism within the TBL framework, particularly in relation to the social dimension. Practically, the results suggest that business actors should focus on social-oriented strategies, such as improving employee satisfaction, ensuring fair compensation, and empowering communities, to strengthen sustainability. Additionally, the study offers recommendations for policymakers to facilitate and support sustainable business practices among small and medium enterprises.

Page 47 of 59 | Total Record : 581

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