cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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/
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 709 Documents
 65   66   67   68   69 
The Utilization of Education Report Cards as a Basis for Data-Driven Planning in Strengthening Student Character Menuk Rahmawati; Basukiyatno Basukiyatno; Suriswo Suriswo
Research Horizon Vol. 6 No. 2 (2026): Research Horizon - April 2026
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.6.2.2026.972

Abstract

This research is driven by the necessity of enhancing character education in schools, which continues to encounter implementation challenges, along with the inadequate utilization of the education report card as a data-driven tool for planning character initiatives. This study aims to examine the use of the education report card in assessing and designing programs for character development, the strategies adopted by schools, and the obstacles faced in public senior high schools in Pemalang Regency. This study utilized a qualitative method featuring a multisite case study design that included three public senior high schools and involved 15 participants, comprising principals, teachers, students, and representatives from the school committee. Data were gathered via interviews, observations, and documentation, and thematically analyzed using NVivo software. The results indicate that the education report card serves as a foundation for assessing students’ character conditions and devising programs via school work plans and annual work plans. This is executed through cooperative curricular learning, religious and environmental practices, enhancement of literacy and numeracy, teacher role modeling, and counseling services. Nonetheless, execution remains hindered by insufficient teacher data literacy, poor coordination, and inadequate monitoring and evaluation systems.
Policy Implementation of Child Welfare Institutions in Fulfilling Children’s Rights Alwan Nabil; Fentiny Nugroho
Research Horizon Vol. 6 No. 2 (2026): Research Horizon - April 2026
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.6.2.2026.1119

Abstract

The fulfillment of neglected children’s rights remains a major challenge in Indonesia’s social welfare system. This study critically examines the implementation of social policies at Child Welfare Institutions (Lembaga Kesejahteraan Sosial Anak/LKSA) in fulfilling the rights of neglected children in Jember Regency. Using a qualitative case study approach, data were collected through interviews, observations, and document analysis. Findings reveal a significant implementation gap, where policies are reduced to administrative practices rather than serving as instruments for fulfilling children’s rights. Although the regulatory framework is relatively comprehensive, its normative nature, lacking operational technical standards, encourages the dominance of implementers’ discretion and results in varied implementation. Furthermore, problematic interactions between inconsistent communication, resource constraints, actor dispositions, and fragmented bureaucratic structures reinforce the ineffectiveness of the policy. These conditions indicate a weak policy design in anticipating the complexities of implementation. Therefore, a policy reorientation is needed, shifting from administrative compliance toward a rights-based approach through the strengthening of operational standards, actor capacity, and institutional integration.  
Digitalization of Public Accountability: Integrating Digital Literacy into Public Sector Audit and Accounting Practice Dini Indri Irianti; I Gusti Ayu Purnamawati; Gusti Ayu Rencana Sari Dewi
Research Horizon Vol. 6 No. 2 (2026): Research Horizon - April 2026
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.6.2.2026.1123

Abstract

Amid rapid digital governance transformation, demands for transparency and accountability are increasing. This study aims to analyze the role of digital literacy in strengthening public sector audit and accounting practice in the era of digitalization, with a view to enhancing government accountability in Indonesia. Employing a narrative literature review approach, the study synthesizes theoretical and empirical perspectives drawn from recent literature. The findings indicate a paradigmatic shift in public accountability from a hierarchical model to a multi-stakeholder network enabled by digital technology. Digital literacy is a key determinant of effective implementation in enhancing transparency and accountability; however, a gap remains between required competencies and existing human resource capacity and educational curricula. In Indonesia, digitalization faces challenges including infrastructure disparities, uneven digital literacy among civil servants, and system fragmentation due to decentralization. This study recommends a multidimensional approach to integrating digital literacy into public sector audit and accounting, including the development of a national competency framework, curriculum reform, and context-sensitive implementation strategies. The findings contribute theoretically and practically to the advancement of public accountability by proposing a conceptual framework that positions digital literacy as a moderating variable in the relationship between digital technology and accountability enhancement.  
Analysis of the Mathematical Communication Skills of Grade XII Vocational High School Students on Linear Programming Material Siti Khotijah; Dwi Rahmawati; Sudarman Dami
Research Horizon Vol. 6 No. 3 (2026): Research Horizon - Juni 2026
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.6.3.2026.1124

Abstract

The low level of students’ mathematical communication skills in mathematics learning, particularly in linear programming topics, remains a significant concern. This issue is critical because linear programming requires students to express, represent, and justify mathematical ideas systematically in both written and visual forms. The study aimed to analyze the mathematical communication skills of grade XII vocational high school students based on indicators of oral and written communication, mathematical representation, and reasoning and symbolic thinking. This study employed a qualitative method with a descriptive approach involving 12 students selected purposively. Data were collected through essay tests and in-depth interviews and analyzed through the stages of data reduction, data presentation, and conclusion drawing. The findings revealed that students’ mathematical communication skills were still predominantly in the low category, with 6 students categorized as low, 4 as moderate, and 2 as high. Students in the high category were able to construct mathematical models and explain solution procedures systematically, whereas students in the low category experienced difficulties in using symbols, representations, and logical reasoning. The study concludes that students’ mathematical communication skills are not yet optimal; therefore, more active, communicative, and contextual learning strategies are needed to improve students’ ability to express mathematical ideas systematically.
A Legal Analysis of Freeze-Dried Human Milk Classification as Functional Food, Human-Derived Substance, or Medical Product in Indonesia Arifin Kurniawan Kashmir; Happy Yulia Anggraeni
Research Horizon Vol. 6 No. 3 (2026): Research Horizon - Juni 2026
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.6.3.2026.1125

Abstract

Freeze-dried human milk from donor milk poses a regulatory challenge in health law due to its human origin, clinical use, and unclear legal classification. This study aims to determine the appropriate legal classification of freeze-dried human milk under the Indonesian health law framework and to formulate a proportionate regulatory approach for its governance. The study uses a normative legal method with statutory, conceptual, comparative, and health policy approaches, based on Indonesia’s Health Law Number 17 of 2023, Government Regulation Number 28 of 2024, and Regulation (EU) 2024/1938 on Substances of Human Origin, supported by literature on donor human milk, milk banking, processing, and commercialization of human-derived materials. The study finds that a purely food-based classification is legally underinclusive because it fails to address donor screening, traceability, and biovigilance obligations, whereas classification as a substance of human origin is normatively more coherent but remains insufficient unless coupled with enteral safety controls. By contrast, classification as a medical product may be justified only in limited clinical contexts and risks excessive medicalization. Freeze-dried human milk should be regulated under a hybrid framework combining human-origin substance governance, food safety, and clinical oversight to ensure infant safety, donor protection, equitable access, and prevent commodification.
Legal Analysis of Preventive and Repressive Legal Protection for Pharmacy Personnel in Dealing with Drug Stockouts in Hospitals Muhammad Zacky Aditya; Happy Yulia Anggraeni
Research Horizon Vol. 6 No. 3 (2026): Research Horizon - Juni 2026
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.6.3.2026.1126

Abstract

Drug stockouts represent a significant systemic challenge in hospital healthcare systems, potentially generating severe legal consequences for pharmaceutical personnel. In practice, pharmacists frequently face a dilemma between their professional obligation to ensure the availability of medicines and the structural limitations of national pharmaceutical supply chains. This study aims to analyze preventive and repressive legal protections for pharmaceutical personnel in dealing with legal risks arising from drug stockouts in hospitals. The research employs a normative juridical method with statutory and case approaches, examining relevant regulations such as Law Number 17 of 2023 concerning Health, Minister of Health Regulation Number 73 of 2016 concerning Pharmaceutical Service Standards in Hospitals, and related court decisions. The results indicate that preventive legal protection for pharmacists remains insufficient due to the absence of clear regulatory mechanisms defining professional responsibility during force majeure conditions, such as supply chain disruptions. Meanwhile, repressive protection largely depends on judicial interpretation regarding negligence and the causal relationship between drug stockouts and patient harm. Therefore, a comprehensive legal protection model is required, encompassing standardized stock management procedures, strengthened pharmaceutical governance in hospitals, and the formal recognition of the force majeure doctrine within health law as a legitimate legal defense for pharmaceutical personnel.
Limits of Doctors’ Criminal Liability for Patient Death under the Criminal Code and Health Law Number 17 of 2023 Rino Rachmatullah; Ahmad Jamaludin
Research Horizon Vol. 6 No. 3 (2026): Research Horizon - Juni 2026
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.6.3.2026.1127

Abstract

Patient deaths from medical interventions have become a key issue amid rising criminal malpractice cases against doctors in Indonesia. Article 474 of the Criminal Code stipulating a prison sentence of up to five years for those who cause death through error is often applied rigidly to medical personnel without considering the complexity of the medical profession. On the other hand, Law Number 17 of 2023 concerning Health limits doctors’ criminal liability only to gross negligence (culpa lata), creating normative tension with the general provisions of the Criminal Code. This study aims to analyze the boundaries of criminal elements and regulatory harmonization in patient death cases. The research method used is normative juridical with an empirical approach, through the study of legislation and analysis of court decisions and related secondary data. The results show that there are unclear criminal boundaries due to a lack of harmonization between the Criminal Code and the Health Law, as well as the subjective application of negligence by judges. These findings indicate a risk of overcriminalization that impacts medical practice. This study concludes that there is an urgent need for clear regulatory harmonization and increased capacity of judges in understanding medical professional standards to ensure legal certainty.
Analysis of the Implementation of Digital-Based Islamic Religious Education Learning in Improving Students’ Religious Literacy Adib Riyadi; Moh. Ali
Research Horizon Vol. 6 No. 3 (2026): Research Horizon - Juni 2026
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.6.3.2026.1129

Abstract

This study is driven by the need for educational digitalization, requiring innovation in Islamic religious education learning as a key factor in shaping students’ religious character. This study aims to analyze the implementation of digital-based Islamic religious education learning in improving students’ religious literacy. This study uses a qualitative approach with a case study method. Data collection techniques are carried out through interviews, observations, and documentation involving Islamic religious education teachers, students, and madrasahs. Data analysis is carried out through the stages of data reduction, data presentation, and drawing conclusions. The results of the study show that the implementation of digital-based Islamic religious education learning is carried out through the use of learning media that are able to increase student involvement in the learning process. In addition, digital-based learning also contributes to improving students’ religious literacy, both in terms of understanding, attitudes, and religious practices. However, the implementation still faces several obstacles, such as limited infrastructure facilities and diverse levels of digital literacy among students. This study concludes that digital-based Islamic religious education learning has a significant role in improving students’ religious literacy if supported by the right learning strategies and adequate facilities.
Structural Barriers to Climate Finance Access: The Conditionality Paradox in Indonesia’s NDC Commitments Shinta Kumala Sari
Research Horizon Vol. 6 No. 3 (2026): Research Horizon - Juni 2026
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.6.3.2026.1131

Abstract

This study is motivated by the growing gap between Indonesia’s increasing conditional climate commitments under the Paris Agreement and its limited access to financing from the Green Climate Fund (GCF). It aims to analyse how the structural design of the global climate finance architecture constrains Indonesia’s access to GCF funding. The study employs a qualitative document analysis of Indonesia’s NDC submissions, GCF project data, and national and international policy reports. The findings reveal a conditionality paradox, where Indonesia’s conditional financing needs have increased significantly from USD 247 billion in 2016 to USD 472.6 billion in 2025, while GCF access remains below 0.2% of these needs. These constraints are not solely due to domestic capacity limitations but are also embedded in the complex institutional requirements of the GCF, which have not fully adapted to the bottom-up approach of the Paris Agreement. The implications highlight the need for structural reforms within the GCF alongside strengthened domestic coordination and institutional capacity. The study concludes that the gap between commitments and finance access represents a systemic barrier requiring comprehensive policy responses.
Artificial Intelligence in Accounting and Financial Reporting: A Systematic Literature Review and Research Agenda I Wayan Astika; Ni Kadek Sinarwati; I Gusti Ayu Purnamawati
Research Horizon Vol. 6 No. 3 (2026): Research Horizon - Juni 2026
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.6.3.2026.1132

Abstract

Artificial intelligence has rapidly transformed accounting practices through advanced digital technologies worldwide. This study aims to systematically review the literature on AI applications in accounting and financial reporting, mapping dominant technologies, documented impacts, and critical research gaps. A Systematic Literature Review following PRISMA 2020 guidelines was conducted using Scopus and Web of Science without year restriction. After a four-stage screening process, 25 peer-reviewed articles published in 2025–2026 were retained for thematic synthesis, guided by Agency Theory, the Resource-Based View, and the Technology Acceptance Model. Large Language Models (LLMs) and generative AI are the most prominent technologies applied across financial reporting, auditing, education, and corporate disclosure. Ensemble methods dominate fraud detection and financial distress prediction, while Graph Neural Networks represent an emerging frontier in relational fraud analysis. AI yields measurable improvements in reporting accuracy, audit efficiency, and sustainability accounting; however, critical challenges persist, including LLM hallucination, explainability gaps, regulatory lag, and limited evidence from developing economies. This review is among the first to synthesize AI applications in accounting within the post-generative AI era (2025–2026), integrating evidence across LLMs, GNNs, and explainable AI, and proposing a theoretically grounded research agenda that extends beyond prior bibliometric and domain-specific reviews.

Page 67 of 71 | Total Record : 709

 65   66   67   68   69 

Filter by Year

2021 2026


Reset
Filter By Issues
All Issue Vol. 6 No. 3 (2026): Research Horizon - Juni 2026 Vol. 6 No. 2 (2026): Research Horizon - April 2026 Vol. 6 No. 1 (2026): Research Horizon - February 2026 Vol. 5 No. 6 (2025): Research Horizon - December 2025 Vol. 5 No. 5 (2025): Research Horizon - October 2025 Vol. 5 No. 4 (2025): Research Horizon - August 2025 Vol. 5 No. 3 (2025): Research Horizon - June 2025 Vol. 5 No. 2 (2025): Research Horizon - April 2025 Vol. 5 No. 1 (2025): Research Horizon - February 2025 Vol. 4 No. 6 (2024): Research Horizon - December 2024 (Thematic Issue) Vol. 4 No. 5 (2024): Research Horizon - October 2024 Vol. 4 No. 4 (2024): Research Horizon - August 2024 (Thematic Issue) Vol. 4 No. 3 (2024): Research Horizon - June 2024 Vol. 4 No. 2 (2024): Research Horizon - April 2024 Vol. 4 No. 1 (2024): Research Horizon - February 2024 Vol. 3 No. 6 (2023) Vol. 3 No. 5 (2023) Vol. 3 No. 4 (2023) Vol. 3 No. 3 (2023) Vol. 3 No. 2 (2023) Vol. 3 No. 1 (2023) Vol. 2 No. 6 (2022) Vol. 2 No. 5 (2022) Vol. 2 No. 4 (2022) Vol. 2 No. 3 (2022) Vol. 2 No. 2 (2022) Vol. 2 No. 1 (2022) Vol. 1 No. 6 (2021) Vol. 1 No. 5 (2021) Vol. 1 No. 4 (2021) Vol. 1 No. 3 (2021) Vol. 1 No. 2 (2021) Vol. 1 No. 1 (2021) More Issue