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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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The Impact of Ecotourism on the Surrounding Community’s Economy and Social Life Apriliani, Anggie Noer; Farimah, Siti; Wilis, Ratna
Research Horizon Vol. 5 No. 6 (2025): Research Horizon - December 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.6.2025.901

Abstract

The rapid development of Asia Farm Ecotourism as an educational tourism destination significantly contributes to the stimulation of the local economy and social life. The aim of this research is to analyze the economic and social impacts generated by Asia Farm on the communities. The study employs a qualitative descriptive approach through field observations, in-depth interviews, and a literature review from various relevant sources. The results indicate that Asia Farm significantly contributes to improving community welfare through the creation of local employment, growth of culinary SMEs, and the emergence of supporting tourism businesses such as bicycle rentals and educational mini-cinemas. Socially, the destination fosters community awareness of environmental cleanliness, strengthens social interactions, and cultivates a service-oriented culture that is welcoming to tourists. The findings also reveal a mutually reinforcing relationship between economic and social aspects, where increased community income positively affects social stability and vice versa. The implications of this study highlight that sustainable ecotourism, such as Asia Farm, can serve as a model for community-based economic development oriented toward welfare, sustainability, and social harmony in modern urban areas.
The Impact of Weather on Attitudes and Repurchase Intention for Iced Tea in Semarang Alfredo, Figo De; Martawijaya, Elang Ilik
Research Horizon Vol. 5 No. 6 (2025): Research Horizon - December 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.6.2025.902

Abstract

Repeat purchase intention is one of the most critical goals in marketing, especially among residents, where daytime temperatures tend to be relatively high. The habit of consuming cold beverages due to both necessity and the effects of weather also influences the shopping behavior. Iced tea is already a familiar product for the Indonesian population. The aim of this study is to examine the moderating role of weather on the effects of brand image, product quality, and price on consumer attitudes, as well as its impact on repeat purchase intention. This research employs a correlational design with a quantitative approach. A total of 120 respondents were sampled, and the collected data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that brand image, product quality, and price significantly affect consumer attitudes, which in turn influence repeat purchase intention. Furthermore, weather has a moderating effect on the influence of brand image and price on consumer attitudes. This study recommended that companies enhance brand image by incorporating customer ideas, implementing effective and conducive digital marketing strategies, and employing high-quality marketing packaging to generate a better perception of the product.
Application of the House of Risk for Operational Risk Mitigation in Regional Public Water Utilities Yogaswara, Komang Bagas Ary; Korry, Putu Dyah Permata
Research Horizon Vol. 5 No. 6 (2025): Research Horizon - December 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.6.2025.903

Abstract

Clean water is a fundamental public service, and rising customer demand often coincides with increasing operational disturbances at water treatment plants. Current risk management practices remain reactive and are not yet fully aligned with ISO 31000:2018, with no structured method to map relationships between risk events and their causes or to prioritize preventive actions based on effectiveness and implementation difficulty. This study aims to systematically identify, analyze, and mitigate water treatment plant operational risks using the house of risk framework integrated with ISO 31000:2018. A qualitative case study was through in-depth interviews and field observations supported by triangulation. HOR Phase I applied aggregate risk potential analysis to rank risk agents, while Phase II used effectiveness-to-difficulty ratios to prioritize mitigation measures. The study identified fourteen risk events and twelve risk agents, with key contributors including inadequate maintenance scheduling, river landslides or floods, and distribution pipe leakage. Ten mitigation actions were proposed, such as pump performance monitoring, development of technical SOPs, network inspection and flushing, technical training, coordination with dam operators, provision of PPE, and safety enforcement.
The Effect of Digital Divide on Individual Performance and Village Financial Reporting Quality Alam, Muhammad Dimar
Research Horizon Vol. 5 No. 6 (2025): Research Horizon - December 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.6.2025.904

Abstract

The digital divide remains a crucial issue affecting financial transparency and accountability in village governance. Despite the widespread implementation of the Village Financial System (SISKEUDES) in Indonesia, disparities in digital access and literacy may hinder the effectiveness of financial reporting. This study examines the relationship between the digital divide on the quality of village financial reports, emphasizing the mediating role of individual performance in SISKEUDES implementation. This research employs a quantitative approach using a survey-based design. The population consists of villages in Malang Regency. Data were collected through questionnaires and analyzed using multiple regression and path analysis. The findings indicate that the digital divide positively influences individual performance, and individual performance positively impacts the quality of financial reports. Moreover, individual performance partially mediates the relationship between the digital divide and financial reporting quality. The findings emphasize the need for targeted digital literacy programs and infrastructure development to optimize SISKEUDES implementation and enhance financial transparency in village governance.
Blue Economy and Corporate Value Creation: A Bibliometric Analysis of Global Research Trends Kuncoro, Fajar Dwi; Salisa , Meilenia Rahma; Rahmatika , Armizha; Sari, Nur Afiqoh; Setiawan , Mochammad Charis
Research Horizon Vol. 5 No. 6 (2025): Research Horizon - December 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.6.2025.905

Abstract

The blue economy has emerged as a key strategy for sustainable development. This study employs a bibliometric approach to analyze the development and research trends of the blue economy, specifically its relationship with economic performance and firm value. Conceptualized as a sustainable development strategy, the blue economy integrates economic, social, and environmental dimensions centered on marine and coastal resources. Data from the Scopus database (2010-2025) was analyzed using VOSviewer software to map collaboration networks and thematic evolution. The results reveal a substantial increase in publications since 2016, peaking in 2024, highlighting the topic’s growing global relevance. China is the dominant contributor, led by institutions like the Ocean University of China and the Ministry of Natural Resources, followed by universities from the UK, the Netherlands, Australia, and Canada. The analysis identified three primary research clusters, sustainability, marine aspects, and economic and social sectors within the blue economy. The study confirms the blue economy’s significant contribution to economic growth, resource efficiency, and social welfare. However, its success is contingent upon effective governance, technological innovation, and strong integration between the public and private sectors, outlining critical areas for future development and policy focus.
The Impact of Green Taxes on Regional Tax Revenue and Environmental Sustainability: Evidence from Makassar City Marlinah, Andi; Rachma, Nur
Research Horizon Vol. 5 No. 6 (2025): Research Horizon - December 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.6.2025.906

Abstract

The global environmental crisis demands innovative solutions that integrate economic and ecological objectives. Green tax has emerged as a strategic fiscal policy instrument that not only aims to correct negative externalities but also has the potential to increase regional revenue. This study aims to examine the effect of implementing a green tax on regional tax revenue and environmental sustainability, focusing on the non-cyclical consumer sector. The research method used was a quantitative approach with stratified random sampling of 50 respondents (tax officials, business actors, and the public). Data were collected through questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that the green tax has a positive and significant effect on both dependent variables. Specifically, the green tax has a strong effect on environmental sustainability (path coefficient = 0.645; p-value = 0.000) and a significant effect on regional tax revenue (path coefficient = 0.532; p-value = 0.000). These findings confirm that green taxes can be a dual solution: a source of fiscal revenue and a tool to encourage the transition to sustainable development.
Optimizing Government Internal Audits through the Implementation of Blockchain Technology for Fraud Prevention Rahman, Karlina Ghazalah; Rachma, Nur
Research Horizon Vol. 5 No. 6 (2025): Research Horizon - December 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.6.2025.907

Abstract

Fraud in public financial management remains a major challenge in developing countries like Indonesia, where weak internal controls and low transparency facilitate corruption, data manipulation, and budget misuse. This study examines the influence of government internal audits on fraud prevention and the role of blockchain technology in enhancing audit effectiveness within the Barru Regency government. A quantitative approach was employed, with data collected via questionnaires from 70 respondents across seven purposively selected government agencies. Data were analyzed using Structural Equation Modeling (SEM) with Partial Least Squares (PLS) through SmartPLS 4. The results indicate that internal audits positively and significantly impact fraud prevention, and blockchain technology also contributes significantly to reducing fraud. However, the moderating effect of blockchain on the relationship between internal audits and fraud prevention was found to be insignificant, suggesting that current blockchain adoption does not enhance audit effectiveness. The model explains 83.5% of the variance in fraud prevention, demonstrating strong predictive power. These findings highlight that while internal audits and blockchain independently support fraud prevention, effective integration requires comprehensive digital transformation, supported by political commitment, clear regulations, and capacity building, to fully realize blockchain’s potential in strengthening public sector governance.
Determinants of Carbon Emission Disclosure on Environmental Performance with Green Investment as a Moderating Variable Hariatih; Rahmah , Ridhan
Research Horizon Vol. 5 No. 6 (2025): Research Horizon - December 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.6.2025.908

Abstract

Climate change, driven by carbon emissions, has prompted companies to enhance transparency through carbon emission disclosure. However, the relationship between carbon emission disclosure and environmental performance remains debated, particularly due to the lack of an operational mechanism linking the two. This study aims to examine the effect of carbon emission disclosure on environmental performance and to test the moderating effect of green investment. The sample consists of 6 Sharia-compliant companies listed on the Sri-Kehati Index at the Indonesia Stock Exchange from 2020 to 2024, yielding 30 observations. Data were analyzed using a quantitative approach with Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS version 4. The results indicate that carbon emission disclosure has a positive and significant effect on environmental performance. Furthermore, green investment significantly strengthen this relationship. These findings confirm that carbon emission transparency must be followed by tangible resource allocation to green initiatives to generate substantive environmental impact. The study offers practical implications for regulators and firms in designing effective sustainability strategies grounded in Sharia values.
Integrating Artificial Intelligence in Mathematics Education: A Systematic Literature Review on Teachers’ Practices Kholis, Nur; Sudarman; Andayani , Sutrisni
Research Horizon Vol. 5 No. 6 (2025): Research Horizon - December 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.6.2025.909

Abstract

This study is motivated by the need to improve the quality of mathematics learning in the digital era, where the complexity of subject matter and low student learning motivation require innovative and adaptive approaches. This study aims to analyze the contribution of AI utilization by teachers in improving the mathematics learning process, particularly through the development of technological and pedagogical competencies. The research employs a qualitative approach using a systematic literature review, examining research findings published between 2023 and 2025. The results indicate that continuous training and mentoring play a crucial role in enhancing teachers’ technological literacy, which in turn improves their ability to integrate AI into learning media and instructional modules in a more creative and adaptive manner. The findings also show that AI improves teaching time efficiency, facilitates the identification of students’ learning difficulties, strengthens critical thinking skills, and reduces mathematics anxiety. The implications of this study emphasize that the successful implementation of AI largely depends on teachers’ readiness through sustained digital competence development, enabling AI to function as a catalyst for creating innovative, human-centered, and 21st-century competency-oriented mathematics learning.
Criminal Policy Reform for Medical Personnel in Indonesia’s New Criminal Code: Legal Protection and Implementation Challenges Hely Ramadhini Harahap, Hely Ramadhini Harahap; Ahmad Ma'mun Fikri, Ahmad Ma'mun Fikri
Research Horizon Vol. 5 No. 6 (2025): Research Horizon - December 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.6.2025.910

Abstract

This study examines changes in criminal policy concerning medical personnel under Indonesia’s new Criminal Code Law Number 1 of 2023, focusing on legal protection and implementation challenges. The research is motivated by the rising number of medical malpractice cases in Indonesia, totalling 51 cases between 2023 and 2025, highlighting medical practitioners’ vulnerability to criminal liability. The study aims to analyze the scope of legal protection for medical professionals under the new Criminal Code and identify practical challenges in enforcing these regulations. A normative-juridical approach is applied, supported by empirical data from malpractice cases and court decisions involving medical personnel. Findings show that the new Criminal Code clarifies distinctions between medical negligence and inherent medical risk through specific provisions (Articles 344–346, 422–475), offering protection to practitioners who act in good faith and follow professional standards. Nonetheless, implementation challenges persist, including public misconceptions of medical risks, limited accountability mechanisms, and overlapping legal regulations. In conclusion, while the new Criminal Code advances the balance between patient rights and medical professional protection, effective law enforcement requires stronger integration with health regulations and professional disciplinary systems.

Page 54 of 59 | Total Record : 581

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