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Contact Name
Arisman
Contact Email
researchhorizon@lifescifi.com
Phone
+6281280878415
Journal Mail Official
researchhorizon@lifescifi.com
Editorial Address
Gedongkuning St. No. 43, Banguntapan Bantul, Yogyakarta, Indonesia
Location
Kota yogyakarta,
Daerah istimewa yogyakarta
INDONESIA
Research Horizon
Published by Lifescifi
ISSN : 28080696     EISSN : 28079531     DOI : https://doi.org/10.54518/
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 629 Documents
Postcolonial and Multicultural Analysis of Gender-Sexuality Representation in the Film “Gowok: Kamasutra Jawa” Sari, Atika
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.5.6.2025.980

Abstract

The phenomenon of interracial romantic relationships and beauty standards in Indonesia reflects a colonial legacy that constructs white skin as a symbol of superiority and marginalizes dark skin, a condition often reproduced through film as a medium that shapes gender and sexuality discourse. The film Gowok: Javanese Kamasutra, which depicts traditional Javanese sexual education through female characters, serves as an important space for examining implicit racial and cultural inequalities. This study aims to analyze the representation of gender and sexuality in the film using a postcolonial and multicultural approach, particularly regarding interracial relations and biased beauty standards. The method used is qualitative, with content analysis of the film based on synopses and reviews, and secondary data from social media, especially TikTok, which discusses similar issues. The main findings indicate that interracial romantic relationships still reproduce the fetishization of Indonesian women’s bodies as exotic objects, while the narrative of “beautiful is white” remains dominant as a continuation of colonial values. This study contributes by emphasizing the important role of media in dismantling historical power structures, breaking down colonial stereotypes, and encouraging more inclusive cultural practices to build a just and diverse Indonesian society.
The Effect of Accounting Training and Mentoring on SAK EMKM Compliance and MSME Business Performance Tripalupi, Ramadhani Irma; Yulianti, Lina
Research Horizon Vol. 6 No. 1 (2026): Research Horizon - February 2026
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.6.1.2026.579

Abstract

Financial Accounting Standards for MSME are applicable to Indonesian MSMEs. However, preparing financial statements remains challenging due to limited accounting knowledge and the complexity of accounting processes. This study aims to examine the influence of accounting training with and without mentoring on the effectiveness of Financial Accounting Standards for MSME implementation and its implications for MSME business development. The research employed a quantitative experimental method involving halal MSME actors in Greater Bandung, divided into two groups: one receiving both training and mentoring, and the other receiving training only. Primary and secondary data were collected, and hypothesis testing was conducted using the Mann–Whitney test. Results indicate that accounting training combined with mentoring significantly improves the effectiveness of SAK EMKM implementation, with practical application limited to simple accounting and profit and loss reporting, and positively impacts business development through increased sales, profits, and customer numbers. Meanwhile, training without mentoring also affects SAK EMKM compliance, but its implications for business growth remain unclear. The study concludes that mentoring enhances the effectiveness of accounting training and supports MSME business development.
The Effect of Competence, Job Satisfaction, and Work Environment on Employee Performance Rahmaini, Andy Dhifa Nur; Nianty, Dara; Zaeni, Nurhaeda
Research Horizon Vol. 6 No. 1 (2026): Research Horizon - February 2026
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.6.1.2026.874

Abstract

Effective healthcare delivery relies heavily on the performance of hospital staff. This study investigates the influence of competence, job satisfaction, and work environment on employee performance, where operational challenges such as competency gaps, incentive disparities, and facility constraints hinder service quality and accreditation compliance. The primary objective is to analyze the individual and simultaneous effects of these factors while identifying the most dominant predictor to inform human resource strategies in healthcare settings. A quantitative explanatory approach was employed, collecting data from 111 permanent employees via a five-point Likert-scale questionnaire. Multiple linear regression analysis was conducted after validating instruments and confirming classical assumptions. Results reveal that all three variables positively and significantly affect performance, with competence exhibiting the strongest influence, followed by work environment and job satisfaction. The model explains 42.2 percent of performance variance. As implication, targeted interventions in training, rewards, and infrastructure are essential to enhance productivity and patient-centered care, offering actionable insights for hospital management and broader health system improvements.
Implementation of Good Governance in the Ethics-Based Financial Reporting System in the Regional Government of Jember District Mawahib, Moh. Abil; Fauzan, Fauzan
Research Horizon Vol. 6 No. 1 (2026): Research Horizon - February 2026
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.6.1.2026.913

Abstract

In the context of public sector finance, challenges such as lack of transparency, weak accountability, and limited public participation necessitate a reporting system that aligns with ethical and Islamic principles, emphasizing fairness, responsibility, and social relevance. This study examines the development of a Sharia-based financial reporting system with an ethical framework to enhance good governance in the Jember Regency government. This research employs a qualitative approach with a case study method, collecting data through in-depth interviews and document analysis. Findings indicate that implementing a Sharia-based ethical financial reporting system improves accountability, reduces opportunities for corruption, and encourages greater public involvement in financial oversight. The study contributes to public sector governance by demonstrating that integrating Sharia principles with conventional financial reporting can strengthen ethical practices, enhance transparency, and promote responsible management of public resources. These insights provide a practical framework for government institutions seeking to align financial management with ethical and socially responsible standards.
The Relationship of Emoji-Based Self-Assessment, Teacher Role, and Student Perception with Learning Independence Roasih, Roasih; Mulyono, Tri; Munadi, Munadi
Research Horizon Vol. 6 No. 1 (2026): Research Horizon - February 2026
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.6.1.2026.969

Abstract

Learning independence is a crucial outcome in modern education, enabling students to take responsibility and initiative in their learning processes. This study examines the relationship between emoji-based self-assessment, teacher role, student perception, and learning independence among elementary school students. Using a quantitative correlational design, data were collected through questionnaires from 160 students familiar with digital learning activities. The instruments measured the four constructs using Likert scales, with reliability confirmed through acceptable Cronbach’s alpha values. The results show that emoji-based self-assessment, teacher role, and student perception are positively and significantly related to learning independence. Emoji-based assessment showed the strongest association, supporting students’ emotional awareness and self-reflection. Teacher guidance and supportive perception of the learning environment further contributed to autonomous learning behaviors. Collectively, these three factors explained 48% of the variance in learning independence. The findings imply that integrating simple, affective digital tools with supportive teaching practices can effectively foster student autonomy. Educators are encouraged to adopt emoji-based reflection methods, strengthen facilitative teacher roles, and cultivate positive classroom climates to promote independent learning, especially in technology-enhanced educational settings.
High-Performance Work System and Self-Efficacy on Academic Performance: Work-Life Balance as Mediator Zami, Imel Nabila Zam; Fajri, Annisa; Alim, Muchammad Rully Sjahirul
Research Horizon Vol. 6 No. 1 (2026): Research Horizon - February 2026
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.6.1.2026.981

Abstract

The background of the study stems from the increasing number of employee-level students facing dual role pressures between work and study, necessitating a deeper understanding of the factors influencing their academic success. This study aims to analyze the influence of high performance work system and self-efficacy on the academic performance of employee-level students in Semarang City, with work-life balance as a mediating variable. The research method used a quantitative approach with an explanatory design and involved 100 employee-level management students as respondents. Data analysis was conducted using SEM-PLS through SmartPLS. The results showed that HPWS and self-efficacy had a positive and significant effect on work-life balance and academic performance. In addition, work-life balance was shown to have a partial mediating role in the relationship between HPWS and self-efficacy with academic performance. These findings confirm that employee-level students’ academic performance is influenced not only by institutional support and self-efficacy, but also by their ability to maintain role balance. This study provides a theoretical contribution by expanding the application of the HPWS concept in the context of higher education and provides a practical contribution to universities in designing learning support that is adaptive to the needs of employee-level students.
Organizational Commitment Bridges Job Satisfaction and Organizational Citizenship Behavior in Hotel Employees Mohyi, Achmad
Research Horizon Vol. 6 No. 1 (2026): Research Horizon - February 2026
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.6.1.2026.982

Abstract

Employee behavior beyond formal duties, known as organizational citizenship behavior, is essential for maintaining service quality and organizational effectiveness, especially in the hospitality industry. Job satisfaction is a key factor influencing employees’ positive attitudes and willingness to engage in extra-role behaviors, while organizational commitment serves as a psychological attachment that fosters loyalty and enhanced contribution. This study aims to examine the effect of job satisfaction on OCB, both directly and through the mediation of organizational commitment. A causal-explanatory approach was employed, involving all 45 hotel employees as respondents using saturated sampling. Data were collected through questionnaires, and their validity and reliability were confirmed before analysis. Path analysis and the Sobel test were used to assess direct and mediated relationships among variables. The results indicate that job satisfaction positively affects OCB and significantly influences organizational commitment. Organizational commitment also contributes to OCB and mediates the relationship between job satisfaction and OCB. These findings highlight that enhancing employee satisfaction and commitment is a crucial strategy for fostering proactive behaviors and improving overall organizational performance.
Factors Determining Consumer Purchase Intention and Willingness to Pay of Eco-Fashion Products Wardana, Dhimas Sadewa; Fadhilla, Hanifa Nur
Research Horizon Vol. 6 No. 1 (2026): Research Horizon - February 2026
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.6.1.2026.985

Abstract

The fashion industry involves the design, production, distribution, marketing, and sale of clothing for men, women, and children, including everyday wear. This study aims to examine the effects of environmental concerns and altruism on eco-fashion purchase intention, as well as the impact of purchase intention on E-WOM and willingness to pay premium prices, including the mediating role of E-WOM in the relationship between eco-fashion purchase intention and willingness to pay premium prices. The study employed a quantitative approach and involved 174 respondents from the Special Region of Yogyakarta who were familiar with environmentally friendly industries, particularly eco-fashion, selected using purposive sampling. This findings, environmental concern and altruism were found to have significant effects on eco-fashion purchase intention. Eco-fashion purchase intention, in turn, significantly influenced both Electronic Word of Mouth (E-WOM) and willingness to pay a premium price. E-WOM had a significant effect on willingness to pay a premium price. Both direct and indirect effects were identified, with the direct effects demonstrating a greater magnitude than the indirect effects. These results imply that strengthening environmental awareness and prosocial values can enhance consumers’ willingness to support eco-fashion products at premium prices.
The Effect of Profitability, Liquidity, and Leverage on Dividend Policy with Firm Size as a Moderating Variable Susanto, Herry; Rahmawati, Mia Ika
Research Horizon Vol. 6 No. 1 (2026): Research Horizon - February 2026
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.6.1.2026.987

Abstract

This study aims to examining and analysing how profitability, liquidity, and leverage affect dividend policy is the goal of this study. It also seeks to determine whether business size influences the correlations between these variables. The study focuses on businesses that were part of the Indonesia Stock Exchange’s (IDX) LQ45 index between 2021 and 2024. Purposive sampling was used to choose the sample, and only companies that regularly paid dividends during the observation period were included. The IDX audited yearly financial statements serve as the data source. Data analysis was conducted using multiple linear regression and moderated regression analysis. Profitability and liquidity have a positive and significant effect on dividend policy, while leverage has a negative and significant effect. Firm size strengthens the relationship between liquidity and dividend policy but does not moderate the effects of profitability and leverage. These results highlight how crucial it is for a company to sustain profitability and efficiently manage its capital structure to guarantee the long-term viability of dividend payments. The study’s findings might be considered by investors when evaluating a company’s stability and prospects in light of its size and financial performance.
The Effect of Innovation, Business Adaptability, and Financial Literacy on Sustainability with Empowerment as a Moderating Variable Permana, Muhammad Alwi; Yunizar, Yunizar; Sutisna, Sutisna
Research Horizon Vol. 6 No. 1 (2026): Research Horizon - February 2026
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.6.1.2026.1003

Abstract

The sustainability of food and beverage Micro, Small, and Medium Enterprises (MSMEs) is challenged by rapid market changes, digital transformation, intense competition, and limited innovation, adaptability, and financial management capacity. This study aims to examine the effect of product innovation, business adaptability, and financial literacy on the sustainability of food and beverage MSMEs, with MSME empowerment as a moderating variable. The research adopts a quantitative explanatory approach using a survey method. Data were collected through structured questionnaires distributed to food and beverage MSME owners in Bandung Regency and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results show that business adaptability has a significant and strong positive effect on MSME sustainability, while product innovation and financial literacy do not have a significant direct effect. MSME empowerment has a significant direct effect on sustainability and selectively moderates the relationship between business adaptability and sustainability, but does not moderate the effects of product innovation and financial literacy. These findings indicate that MSME sustainability is primarily driven by adaptive capabilities, which are strengthened through effective empowerment programs. The study highlights the importance of integrating adaptability and empowerment strategies to support sustainable MSME development.