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Advances In Social Humanities Research
Published by Sahabat Publikasi
ISSN : 30323037     EISSN : 30315786     DOI : doi.org/10.46799/adv.v2i2.187
Core Subject : Humanities, Social, Engineering,
Humanities Engineering Law, Crime, Criminology & Criminal Justice Social Sciences
Advances In Social Humanities Research is a double blind peer-reviewed academic journal and open access to social and humanities fields. The journal is published monthly by Sahabat Publikasi Advances In Social Humanities Research provides a means for sustained discussion of relevant issues that fall within the focus and scopes of the journal which can be examined empirically. This journal publishes research articles covering social and humanities fields. Published articles are from critical and comprehensive research, studies or scientific studies on important and current issues or reviews of scientific books. This journal publishes research articles covering social and technology.
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 519 Documents
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Criminal Aspects in the Alleged Seizure of Land Controlled by the Legal Entity of the Roman Catholic Church in Indonesia and In the Perspective of Gustav Radbruch's Legal Theory Suhartoyo; Widodo; Agus Pramono
Advances In Social Humanities Research Vol. 4 No. 10 (2026): Advances In Social Humanities Research
Publisher : Sahabat Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/adv.v4i10.708

Abstract

Land encroachment threatens the continuity of religious services and social activities conducted by Roman Catholic Church legal entities in Indonesia. Although land certification provides legal evidence of land rights, boundary manipulation and unauthorized occupation may persist. This study examines the criminal aspects of such disputes and formulates an integrated legal protection framework informed by Gustav Radbruch’s values of legal certainty, justice, and utility. Prescriptive normative legal research was conducted using statutory and case approaches. Primary, secondary, and tertiary legal materials were collected through library research, systematically classified, and qualitatively analyzed using legal interpretation and juridical reasoning. The findings indicate that disputes involving church assets encompass interconnected civil, administrative, and criminal dimensions. Cases involving the Diocese of Surabaya demonstrate that land certification alone does not ensure the physical protection of church assets, while continued occupation after the expiration of contractual rights requires careful assessment against the constituent elements of applicable criminal offenses. The discussion emphasizes coordination among documentary verification, proportionate law enforcement, and the restoration of lawful possession, supported by situational crime prevention and institutional guardianship. The study concludes that effective legal protection requires the integration of administrative safeguards, preventive asset management, and criminal law enforcement where legally justified. Recommended measures include periodic asset audits, boundary verification, clear occupancy agreements, strengthened internal supervision, and initial dispute resolution through good-faith dialogue.
The Effectiveness of Structured Clinical Supervision on the Ability of Nurses in Lifestyle Education of Heart Patients Wiwiek Delvira; Tintin Sumarni; Magdalena Magdalena; Ibnu Rusdi
Advances In Social Humanities Research Vol. 4 No. 10 (2026): Advances In Social Humanities Research
Publisher : Sahabat Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/adv.v4i10.671

Abstract

Lifestyle education is essential for cardiac patients; however, inconsistent delivery may limit its contribution to continuity of care. Structured clinical supervision supported by educational tools may strengthen nurses’ ability to provide comprehensive and systematic patient education. This study aimed to assess changes in nurses’ ability to provide lifestyle education following structured clinical supervision at Arifin Achmad Hospital, Pekanbaru, Indonesia. This quantitative study employed a one-group pretest–posttest design and included 34 inpatient nurses. The intervention consisted of two structured clinical supervision sessions supported by lifestyle education cards addressing diet, physical activity, smoking and alcohol avoidance, medication adherence, stress management, and recognition of warning signs. Nurses’ lifestyle education ability was assessed using a 20-item questionnaire, with item-level content validity indices (I-CVI) ranging from 0.90 to 1.00 and a scale-level content validity index (S-CVI) of 0.975. Pretest and posttest scores were compared using the Wilcoxon signed-rank test. The median score increased from 30.0 to 36.0, while the mean score increased from 29.18 to 34.06. Overall, 31 nurses demonstrated improved scores, one showed no change, and two demonstrated decreased scores. The difference between pretest and posttest scores was statistically significant (p < 0.001). These findings suggest that structured clinical supervision combined with lifestyle education cards may support more systematic patient education by nurses. However, causal attribution remains limited because of the absence of a control group. Further controlled studies are warranted to determine whether structured clinical supervision produces sustained improvements in nurses’ educational abilities and contributes to better patient self-management and clinical outcomes.
The Effect of Interactive Learning Media on Student Engagement: A Systematic Literature Review Dian Islamiati Harahap; Fadhilah Suralaga
Advances In Social Humanities Research Vol. 4 No. 10 (2026): Advances In Social Humanities Research
Publisher : Sahabat Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/adv.v4i10.675

Abstract

Interactive learning media are increasingly used to create more participatory learning experiences; however, evidence regarding their contribution to student engagement varies across media types and implementation contexts. This systematic literature review synthesizes empirical findings on how interactive learning media influence behavioral, cognitive, and emotional engagement, identifies the types of media reported as effective, and examines the implementation challenges most frequently reported. The review followed a systematic literature review process informed by the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines and covered publications from 2021 to 2025. The manuscript reports that 32 candidate articles were retrieved from Google Scholar using search terms related to interactive learning media and student engagement. After title and abstract screening, 12 articles were excluded, leaving 20 studies for narrative synthesis. The reviewed evidence consistently associated interactive media with increased participation, motivation, attention, exploration, and learning interaction. Gamified platforms such as Quizizz and Wordwall were associated with greater active participation and motivation, interactive video supported participation and learning achievement, and virtual reality (VR) provided immersive learning experiences. However, no single medium was consistently superior across contexts; effectiveness depended on alignment with learning objectives, student characteristics, pedagogical design, and implementation conditions. Common challenges included limited infrastructure, educators' digital competence, insufficient institutional support, distraction, and concerns regarding information validity. Overall, interactive media can strengthen student engagement when technology is integrated into a coherent pedagogical design rather than used as an isolated technological intervention.
Determinants of Farmers’ Intention to Adopt Premium Insecticides: The Moderating Role of Perceived Harvest Risk Evidence from Rice Farmers in Lamongan, Bojonegoro, and Tuban, Indonesia Wildan Ramadon; Liem Bambang Sugiyanto; Fahrul Riza; Bisma Jatmika Tisnasasmita
Advances In Social Humanities Research Vol. 4 No. 10 (2026): Advances In Social Humanities Research
Publisher : Sahabat Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/adv.v4i10.676

Abstract

The increasing diversity of insecticide products and farmers’ limited ability to assess product performance before application create challenges in selecting premium agricultural inputs. This study aims to examine the relationships between Perceived Efficacy, Brand Image, and Price with Premium Insecticide Adoption Intention among rice farmers, while investigating the moderating role of Harvest Risk Perception in these relationships. This study employed an explanatory quantitative approach with a cross-sectional research design. Data were collected from 300 rice farmers in Lamongan, Bojonegoro, and Tuban Regencies, Indonesia, using a combination of quota and purposive sampling techniques. The collected data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS software. The findings reveal that Perceived Efficacy and Brand Image have positive and significant associations with Premium Insecticide Adoption Intention, indicating that expected product performance and brand-based evaluations contribute to farmers’ adoption decisions. Meanwhile, Price does not show a significant direct association with adoption intention. Furthermore, Harvest Risk Perception does not significantly moderate the relationships between Perceived Efficacy, Brand Image, and Price with Adoption Intention. The findings contribute to agricultural marketing and technology adoption literature by highlighting the importance of functional benefits and brand evaluation in farmers’ decision-making processes. Practically, the results suggest that agricultural input providers and extension agents should emphasize product performance evidence, technical information, and reliable brand communication to support informed adoption decisions.
Repetitive Transcranial Magnetic Stimulation Bilateral as Adjuvant Therapy for Improvement of Cognitive Function in Patients with Bipolar Disorder Sahid Dahtin; Rohmaningtyas Rohmaningtyas; Adriesti Herdaetha
Advances In Social Humanities Research Vol. 4 No. 10 (2026): Advances In Social Humanities Research
Publisher : Sahabat Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/adv.v4i10.707

Abstract

Cognitive impairment in bipolar disorder can persist despite mood stabilization, highlighting the need for adjunctive interventions targeting cognitive difficulties. This study evaluated the effectiveness of bilateral repetitive transcranial magnetic stimulation (rTMS) as an adjunctive treatment for reducing subjective cognitive complaints in patients with bipolar disorder. This quasi-experimental study with repeated assessments included 28 hospitalized patients at Dr. Arif Zainudin Hospital, Surakarta, between January and March 2026. Participants were recruited using purposive sampling and allocated alternately to the intervention and control groups, with 14 patients in each group. The intervention group received standard therapy plus 10 sessions of sequential bilateral rTMS targeting the dorsolateral prefrontal cortex (DLPFC), whereas the control group received standard therapy alone. Subjective cognitive complaints were assessed using the Cognitive Complaints in Bipolar Disorder Rating Assessment (COBRA) at baseline, midpoint, and treatment completion; depressive and manic symptoms were also assessed. Repeated-measures analyses, between-group comparisons, and regression analyses were performed. Mean COBRA scores decreased from 22.64 to 12.50 in the rTMS group and from 22.57 to 19.07 in the control group. The between-group difference in improvement was 6.64 points (p < 0.001; Cohen’s d = 3.027). Changes in depressive and manic symptoms were not significantly associated with improvements in cognitive complaints. One participant reported a headache. These findings suggest that bilateral rTMS may reduce subjective cognitive complaints in patients with bipolar disorder. However, baseline differences in depressive symptoms, nonrandom allocation, reliance on subjective cognitive assessment, and the short follow-up period warrant larger randomized controlled trials incorporating objective neurocognitive assessments before definitive clinical recommendations can be made.
Automating Withholding Tax Reconciliation as Part of Digital Transformation: A Case Study of the Largest Copper Company in Indonesia Riris Tamara; Sylviana Maya Damayanti
Advances In Social Humanities Research Vol. 4 No. 10 (2026): Advances In Social Humanities Research
Publisher : Sahabat Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/adv.v4i10.709

Abstract

PER-8/PJ/2025, concerning the Core Tax Administration System, and PMK 15/2025, which establishes strict, nonextendable tax audit deadlines, introduced significant compliance challenges for Indonesia's largest copper mining company (hereinafter referred to as "the Company"). The Company's six-month manual withholding tax (WHT) reconciliation process, covering Income Tax Articles 23, 26, 4(2), and 15, was incompatible with the operational requirements of these regulatory frameworks. Employing Business Process Reengineering (BPR) and an exploratory sequential mixed-methods design, this study mapped the existing (as-is) process, identified operational gaps, and developed a proposed automated reconciliation solution. Interviews with internal stakeholders and four external tax consultants identified three critical dimensions: a velocity gap, characterized by a six-month reconciliation cycle compared with the near-real-time processing requirements of the Core Tax Administration System; an accuracy gap, resulting from inconsistent tax classifications dependent on individual staff members; and an audit readiness gap, arising from the absence of readily accessible, traceable reconciliation records and the potential escalation of unresolved compliance issues into tax investigations. The proposed rule-based automated reconciliation pipeline was projected to reduce annual labor hours by 90%, improve alignment with PMK 15/2025 requirements, and generate substantial financial benefits. The study concluded that automating the Company's WHT reconciliation process represented a strategic compliance transformation, shifting from reactive manual reconciliation toward a continuously updated, traceable, and audit-ready system.
Legal Aspects of the Procedure for Establishing a Commanditaire Vennootschap (CV) to Ensure Legal Certainty Endang Sutrisno; Augist Laksamana Putra
Advances In Social Humanities Research Vol. 4 No. 10 (2026): Advances In Social Humanities Research
Publisher : Sahabat Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/adv.v4i10.710

Abstract

The growth of the micro, small, and medium-sized enterprise (MSME) sector in Indonesia has generated considerable interest in the limited partnership, or Commanditaire Vennootschap (CV), as a form of business organization. However, the transition from the manual registration procedure through the District Court, as regulated under the Indonesian Commercial Code (Kitab Undang-Undang Hukum Dagang, KUHD), to an electronic registration system through the Business Entity Administration System (Sistem Administrasi Badan Usaha, SABU), pursuant to Regulation of the Minister of Law and Human Rights Number 17 of 2018, has raised several legal issues. This normative legal study examines the consistency of the relevant regulatory provisions and their implications for legal certainty in the establishment of CVs in Indonesia. The findings reveal regulatory dualism and normative conflicts arising from differences in the designated registration authorities and the removal of the requirement to publish an announcement in the State Gazette, as stipulated in the KUHD. These inconsistencies between regulations of different hierarchical levels undermine legal certainty in the establishment of CVs. Therefore, legislative reform is necessary, either through amendments to the KUHD or the enactment of a comprehensive partnership law that explicitly incorporates the electronic business registration system. Such reforms are essential to harmonize the regulatory framework, eliminate legal ambiguities, and ensure comprehensive legal certainty for business actors in Indonesia.
Barley (Hordeum Vulgare) as An Anti-Diabetic Agent: Fourier Transform Infrared Spectroscopy Analysis Suandy Suandy; Aquila Queen; Viorine Viorine; Celin Celin; Edy Fachrial
Advances In Social Humanities Research Vol. 4 No. 10 (2026): Advances In Social Humanities Research
Publisher : Sahabat Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/adv.v4i10.713

Abstract

Barley (Hordeum vulgare) is a promising dietary resource for glycemic management; however, evidence regarding the chemical composition and physiological effects of cooked barley porridge remains limited. This study aimed to characterize barley porridge using Fourier transform infrared (FTIR) spectroscopy and phytochemical screening and to evaluate its effects on fasting blood glucose (FBG) levels. A randomized controlled animal experiment was conducted involving 36 male Wistar rats assigned to six groups: a normal control group, a diabetic control group, a metformin-treated control group, a group of nondiabetic rats receiving barley-mixed feed, a group of diabetic rats receiving barley-mixed feed, and a group of diabetic rats receiving barley-only feed. Diabetes was induced using alloxan, and FBG levels were measured weekly throughout the 28-day intervention. Data were analyzed using the Wilcoxon signed-rank test and the Mann–Whitney U test. FTIR spectra revealed absorption bands consistent with functional groups associated with carbohydrates, proteins, and lipids, while phytochemical screening indicated the presence of alkaloids, flavonoids, and steroids/triterpenoids. In diabetic rats receiving barley-mixed feed, median FBG levels decreased from 343 to 230 mg/dL, representing an approximately 33% reduction. However, the reductions in FBG levels observed in the barley-treated diabetic groups were not statistically significant. These findings suggested that the chemical constituents of barley porridge warranted further investigation, although their proposed mechanisms of action remained unverified. Overall, barley porridge did not demonstrate statistically significant antidiabetic efficacy under the experimental conditions. Further studies involving larger sample sizes, longer intervention periods, and standardized dietary comparisons are needed to establish its potential role in glycemic management.
The Influence of Collaboration Strategies, Learning Programs, Compliance Activities, and Work Engagement with the Mediation of Individual Performance Achieving Performance of Sharia Units Nila Sulistiawati; Abdul Hamid; Erika Amelia; Nur Hidayah
Advances In Social Humanities Research Vol. 4 No. 10 (2026): Advances In Social Humanities Research
Publisher : Sahabat Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/adv.v4i10.714

Abstract

Sharia Business Units (SBUs) in Indonesia face increasing pressure to strengthen organizational readiness and financial performance amid evolving regulatory requirements for institutional separation. This study examined the relationships between strategic collaboration, learning programs, compliance activities, work engagement, and financial performance, with individual performance serving as a mediating variable. An explanatory sequential mixed-methods design was employed, combining a questionnaire survey of 215 employees from Indonesian SBUs with semi-structured interviews involving six purposively selected informants. Quantitative data were analyzed using partial least squares structural equation modeling (PLS-SEM) with SmartPLS 4, while qualitative interview data were analyzed thematically using NVivo 15. The results revealed that strategic collaboration, learning programs, and compliance activities were significantly and positively associated with individual performance, with learning programs demonstrating the strongest relationship (? = 0.502). Individual performance was significantly associated with financial performance (? = 0.394) and mediated the relationships between these three organizational factors and financial performance. Work engagement also exhibited a significant direct association with financial performance. The structural model explained 54.2% of the variance in individual performance and 56.9% of the variance in financial performance. Qualitative findings highlighted the importance of effective governance, employee competencies, and resource sharing with parent banks in supporting organizational performance. Overall, the findings suggested that sustainable financial performance and institutional readiness among SBUs depend on continuous employee development, strategic collaboration, and consistent compliance with Sharia principles, supported by improved individual performance and effective alignment with parent-bank resources.
Analysis of The Impact of Actual Paid-Up Capital Difference and Investment Activity Reports (LKPM) on PT PMA's Tax Obligations Ida Bagus Suadmaya; Nataherwin Nataherwin
Advances In Social Humanities Research Vol. 4 No. 10 (2026): Advances In Social Humanities Research
Publisher : Sahabat Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/adv.v4i10.718

Abstract

Foreign investment companies in Indonesia are required to ensure consistency among capital commitments, actual capital contributions, accounting records, tax reporting, and Investment Activity Reports (Laporan Kegiatan Penanaman Modal, LKPM). This qualitative descriptive case study examined the factors contributing to discrepancies between paid-up capital reported in LKPM and actual capital deposits, the appropriate accounting classification of shareholder funds under applicable accounting standards, and the potential tax risks arising from inconsistent financial reporting and treatment. Data were collected from corporate legal documents, LKPM reports, financial statements, corporate income tax returns, and semi-structured interviews with financial managers, tax consultants, and business licensing practitioners. The data were analyzed through comparative document analysis and qualitative content analysis. [AUTHOR DATA REQUIRED: Specify the number and selection criteria of companies or cases, informants, and documents; the research period; and the informant selection procedures.] The findings identified four recurring factors contributing to paid-up capital discrepancies: phased capital contributions, delays associated with foreign exchange transactions and banking clearance procedures, shareholder funds received without timely notarial documentation or formalization, and information asymmetry between legal and licensing departments and accounting and taxation functions. Furthermore, the inappropriate classification of equity contributions as shareholder loans could distort the debt-to-equity ratio (DER), affect the deductibility of interest expenses, and create uncertainty regarding the tax treatment of related-party transactions. To address these risks, the study proposed an integrated compliance governance framework emphasizing periodic reconciliation of capital records, standardized documentation of fund transfers, timely completion of notarial and corporate formalities, systematic monitoring of the DER, and regular tax compliance reviews. The study contributed a cross-functional compliance framework that integrated investment reporting requirements, the economic substance of accounting transactions, and tax risk mitigation strategies for foreign investment limited liability companies (Perseroan Terbatas Penanaman Modal Asing, PT PMA) in Indonesia.

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