cover
Contact Name
Dedi Sufriadi
Contact Email
dedisufriadi@gmail.com
Phone
+6285260082672
Journal Mail Official
ljit@lembagakita.org
Editorial Address
Teuku Nyak Arief Street Number: 7b Lamnyong, Banda Aceh City, Aceh Province, Indonesia
Location
Kota banda aceh,
Aceh
INDONESIA
LANCAH Jurnal Inovasi dan Tren
ISSN : 30258197     EISSN : 30258189     DOI : https://doi.org/10.35870/ljit
Jurnal Inovasi dan Tren LANCAH is a scientific journal dedicated to the exploration and dissemination of innovative ideas, trends, and research findings in various fields of study. The journal aims to provide a platform for researchers, academics, and practitioners to share their insights and contribute to the advancement of knowledge and innovation. All published article URLs will have a Digital Object Identifier. Authors who wish to submit their work must register or log in to the journal submission system and adhere to the detailed manuscript format guidelines provided. Templates for manuscript preparation are available in English and Indonesian. The journal rigorous peer review process ensures the quality and validity of the research presented. Its open access model allows for wide dissemination and increased impact of research findings.
Arjuna Subject : Umum - Umum
Articles 256 Documents
Gagasan Pembubaran Lembaga Perwakilan dalam Sistem Pemerintahan Presidensil Haiva Amri; Yuliandri Yuliandri; Khairul Fahmi
LANCAH: Jurnal Inovasi dan Tren Vol. 4 No. 2 (2026): NOVEMBER
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ljit.v4i2.8295

Abstract

This study examines the possibility of dissolving representative institutions within a presidential system, using parliamentary and semi-presidential practices as comparative references. It is motivated by the crisis of representation, marked by declining legislative quality, elite dominance, and eroding public trust. Two questions are addressed: (1) the grounds and mechanisms for dissolving representative institutions in parliamentary and semi-presidential systems, and (2) the prospects for such dissolution within a presidential system. Employing a normative juridical method with statutory, comparative, and conceptual approaches, this research not only describes existing legal norms but also critically evaluates the adequacy of constitutional design in responding to democratic crises, focusing on the relationship between political legitimacy, institutional design, and constitutional flexibility. The findings show that in parliamentary and semi-presidential systems, dissolution functions as an inherent corrective mechanism for resolving political deadlock and governmental crises, exercised through the authority of the head of state or government to dissolve parliament and return the mandate to the people through elections. By contrast, the presidential system's rigid separation of powers tends to preclude such mechanisms, potentially preserving dysfunctional institutions without effective correction an absence that may reflect constitutional stagnation rather than democratic stability. Accordingly, a limited and carefully regulated dissolution mechanism, introduced through referendum-based constitutional amendment or a democratic evaluation model grounded in popular sovereignty, warrants consideration to prevent representational distortion.
Tax Revenue and Taxpayer Compliance Before and After the PPS: A Comparative Analysis Ida Indriani; Sony Devano
LANCAH: Jurnal Inovasi dan Tren Vol. 4 No. 2 (2026): NOVEMBER
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ljit.v4i2.8318

Abstract

This study aims to analyze the effect of the Voluntary Disclosure Program (PPS) on tax revenue and taxpayer compliance at the Directorate General of Taxes Regional Office of West Java I during the period 2019–2022. The study uses secondary data on realized tax revenue and compliance in submitting Annual Tax Returns (SPT) across 17 tax service offices that possess complete datasets. The analysis was conducted using a descriptive trend approach and a paired sample t-test to compare conditions before and after the implementation of the PPS. The results indicate that the PPS significantly increased tax revenue, as reflected in the substantial rise in revenue in 2022. However, the program did not produce a significant change in the level of taxpayer compli-ance, which remained fluctuating throughout the observation period. These findings support the theoretical perspective that fiscal incentive based policies tend to be effective in increasing government revenue in the short term, but do not necessarily lead to sustained improvements in taxpayer compliance behavior. This study provides empirical evidence regarding the effectiveness of the PPS by highlighting the differences between its short-term and long-term impacts on two key taxation indicators, namely tax revenue and taxpayer compliance.
Pengaruh Media Sosial terhadap Minat Digital Entrepreneurship dengan Literasi Digital sebagai Variabel Mediasi pada Mahasiswa Generasi Z di Jawa Timur Imam Fatoni; Maria Magdalena Lily Bina Wahjuningati
LANCAH: Jurnal Inovasi dan Tren Vol. 4 No. 2 (2026): NOVEMBER
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ljit.v4i2.8269

Abstract

The rapid growth of internet and social media users in East Java has created substantial opportunities for digital entrepreneurship among Generation Z university students. However, increased digital access has not been matched by a corresponding rise in students' entrepreneurial intention, creating a gap between access and action. This study examines the effects of social media, economic literacy, digital literacy, self-efficacy, and social environment on digital entrepreneurship intention, as well as the mediating role of digital literacy between social media and entrepreneurial intention. A quantitative approach was employed with 100 Generation Z students aged 18–24 in East Java, selected through purposive sampling. Data were collected via a five-point Likert scale questionnaire and analyzed using multiple regression and bootstrapped path analysis. The findings reveal that social media, digital literacy, and social environment significantly influence digital entrepreneurship intention, while economic literacy and self-efficacy do not. Digital literacy partially mediates the relationship between social media and entrepreneurial intention. These findings suggest that strengthening students' digital literacy can enhance the positive impact of social media on entrepreneurial intention. Higher education institutions should therefore integrate digital literacy training with social media utilization to foster digital entrepreneurship   among Generation Z students.
Analisis Perbandingan Komparatif Badan Hukum Koperasi Dan Koperasi Merah Putih Alysya Sabrina; Mahlil Adriaman
LANCAH: Jurnal Inovasi dan Tren Vol. 4 No. 2 (2026): NOVEMBER
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ljit.v4i2.8341

Abstract

This study presents a comparative analysis between cooperatives as legal entities and Koperasi Merah Putih, revealing that both share the same fundamental legal foundation. A cooperative is defined as a legal business entity grounded in the principle of kinship (asas kekeluargaan) and oriented toward improving members' welfare, as regulated under Law Number 25 of 1992 concerning Cooperatives. Koperasi Merah Putih, while remaining subject to the same cooperative regulatory framework, places greater emphasis on nationalism, economic self-reliance, mutual cooperation (gotong royong), and the empowerment of micro, small, and medium enterprises (MSMEs). Both entities apply core cooperative principles, including voluntary and open membership, democratic management, and the fair distribution of surplus results (sisa hasil usaha) among members. The findings indicate that the primary distinctions between the two lie not in their legal structure, but in their orientation, identity, and development strategies. Based on these findings, it can be concluded that Koperasi Merah Putih represents a contextual development of the conventional cooperative concept, one that reinforces national values and local economic identity while preserving its essential role as a legal entity rooted in the principles of people-based economics (ekonomi kerakyatan).
Artificial Intelligence and Psycholinguistics: How Do Large Language Models Represent Human Language Processes? A Systematic Review Astuty Astuty
LANCAH: Jurnal Inovasi dan Tren Vol. 4 No. 2 (2026): NOVEMBER
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ljit.v4i2.8346

Abstract

The rapid development of large language models (LLMs) has fundamentally transformed contemporary perspectives on language representation and processing. Models such as GPT, Gemini, Claude, Llama, and DeepSeek demonstrate remarkable capabilities in language comprehension, generation, translation, summarization, and reasoning, raising important questions regarding their relationship to human language processing. While psycholinguistic theories traditionally explain language through cognitive mechanisms involving perception, memory, attention, semantic representation, and executive control, LLMs rely on statistical learning, neural network architectures, and large-scale pattern recognition. The present study synthesizes contemporary research examining the similarities and differences between human language processing and LLM-based language representation. Employing a qualitative systematic review, the study integrates empirical findings published between 2018 and 2025 from psycholinguistics, cognitive science, neuroscience, computational linguistics, and artificial intelligence. The findings indicate that LLMs successfully approximate numerous observable characteristics of human language behavior, including syntactic processing, contextual prediction, semantic association, discourse coherence, and pragmatic inference. However, important differences remain regarding grounding, intentionality, episodic memory, emotional experience, and embodied cognition. Although LLMs provide valuable computational models for investigating psycholinguistic theories, they cannot currently be considered cognitive equivalents of human language users. Instead, they represent sophisticated probabilistic systems that emulate linguistic behavior without reproducing the complete cognitive architecture underlying human communication. The review discusses theoretical implications for psycholinguistics, cognitive science, and artificial intelligence while identifying future research directions for integrating computational and cognitive approaches to language.
Kajian terhadap Perkawinan Sekaum dalam Perspektif Hukum Adat Minangkabau dan Hukum Islam di Nagari Minangkabau Kecamatan Sungayang Kabupaten Tanah Datar Muhammad Syahidul Haq; Mahlil Adriaman
LANCAH: Jurnal Inovasi dan Tren Vol. 4 No. 2 (2026): NOVEMBER
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ljit.v4i2.8362

Abstract

This study is motivated by debates surrounding non-blood-related marriage from social, legal, and religious perspectives, particularly concerning legal certainty and the validity of marriage. Under Indonesian law, marriage is regarded as a physical and spiritual bond between a man and a woman aimed at establishing a happy and lasting family based on the belief in the One and Only God. Meanwhile, Islamic law considers marriage a mīthāqan ghalīẓan (solemn covenant) with clear provisions concerning its limitations and validity. This study aims to analyze marriage from the perspectives of legal materialism and Islamic law and to examine legal certainty regarding marital validity. The study employs a qualitative method with a normative juridical approach through an examination of legislation, legal literature, the Qur’an, and Hadith. The analysis uses a descriptive-comparative approach to identify similarities and differences between the two perspectives. The findings indicate that marital validity is not merely related to the legal relationship between individuals but must also comply with religious requirements and marriage registration as a means of ensuring legal certainty.
Penerapan Pasal 29 Peraturan Menteri Koperasi Nomor 8 Tahun 2023 dalam Praktik Jaminan Pinjaman pada Koperasi Simpan Pinjam (Studi Perlindungan Hukum Anggota Koperasi) Husein Husein; Mairul Mairul
LANCAH: Jurnal Inovasi dan Tren Vol. 4 No. 2 (2026): NOVEMBER
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ljit.v4i2.8365

Abstract

Minister of Cooperatives Regulation Number 8 of 2023 regulates savings and loan business activities, including the provision of loan collateral under Article 29 to reduce lending risks and provide legal certainty for cooperatives and their members. However, differences remain between the regulatory provisions and their implementation in practice. This study aims to analyze the implementation of Article 29 in loan collateral practices at Savings and Loan Cooperatives and examine the legal protection provided to cooperative members. This study employs normative legal research using a statutory and conceptual approach. Primary, secondary, and tertiary legal materials were analyzed qualitatively through literature study, supported by information obtained from Savings and Loan Cooperatives. The results show that Article 29 is implemented through Mandatory Loan Savings (SWP), the use of vehicle ownership documents (BPKB) and land certificates as collateral according to the loan value, verification of collateral validity, and safekeeping of collateral documents throughout the loan period. Legal protection is provided through the regulation of the parties’ rights and obligations, secure storage and return of collateral after repayment, and execution in accordance with applicable law. However, fiduciary security practices still need to comply with Law Number 42 of 1999, particularly regarding the establishment and registration of fiduciary security. Therefore, the implementation of Article 29 needs to be optimized to strengthen legal protection for cooperative members.
Penafsiran Hakim Terhadap Frasa 'Alasan Sangat Mendesak' Dalam Pasal 7 Ayat 2 Undang-Undang Nomor 16 Tahun 2019 Tentang Perkawinan Yudi Wisnu Pratama Putra; Mairul Mairul
LANCAH: Jurnal Inovasi dan Tren Vol. 4 No. 2 (2026): NOVEMBER
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ljit.v4i2.8366

Abstract

This study is motivated by the ambiguity of the phrase “very urgent reasons” in Article 7(2) of Law Number 16 of 2019 amending Law Number 1 of 1974 on Marriage. Although the official elucidation defines the phrase as a situation in which there is no other option and marriage must be conducted under compelling circumstances, it does not provide clear legal parameters. This ambiguity may result in differences in judicial interpretation, inconsistent decisions, and legal uncertainty. This study examines: (1) how judges interpret the phrase “very urgent reasons”; (2) factors influencing differences in judicial interpretation in granting or rejecting marriage dispensation applications; and (3) the legal implications for legal certainty and child protection. This study employs normative legal research using statutory, case, and conceptual approaches. Primary and secondary legal materials were analyzed qualitatively using grammatical, authentic, historical, sociological, and teleological interpretation, as well as the theory of legal discovery (rechtsvinding). The results indicate that judges apply different interpretive methods, leading to disparities in decisions. Some applications are granted based on pregnancy or premarital relationships, while others are rejected to prioritize the best interests of the child. Therefore, clearer legal parameters and uniform judicial guidelines are needed to ensure legal certainty while prioritizing child protection.
Pemanfaatan Ruang Terbuka Hijau Lapangan Alit Saputra Tabanan sebagai Daya Tarik Wisata Perkotaan (Urban Tourism) Ni Putu Herrin Herdianna Jayanty
LANCAH: Jurnal Inovasi dan Tren Vol. 4 No. 2 (2026): NOVEMBER
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ljit.v4i2.8368

Abstract

The rapid development of urban areas often leads to a reduction in green open spaces (GOS), even though their existence is essential for maintaining ecological balance, social functions, and the quality of life of urban communities. This study aims to examine the potential utilization of the Green Open Space of Alit Saputra Field in Tabanan Regency as an urban tourism attraction based on sustainable tourism principles. The research employs a descriptive qualitative approach through field observations, documentation studies, and analysis of policies related to spatial planning and tourism development. The findings indicate that Alit Saputra Field serves ecological functions as an urban green lung, social functions as a public interaction space, and economic functions through tourism activities and local micro-enterprises. The availability of public facilities, green areas, performance stages, children’s playgrounds, and sports tracks supports the development of an inclusive and environmentally friendly urban tourism concept. Furthermore, the implementation of local values of Tri Hita Karana strengthens sustainability principles by harmonizing the relationship between humans and God (parahyangan), among humans (pawongan), and with the environment (palemahan). With planned and participatory management, Alit Saputra Field has the potential to become a model for the development of green open spaces as sustainable urban tourism destinations in Tabanan Regency.
Analisis Fenomena Pergeseran Etika Komunikasi Pengguna Facebook dalam Perspektif Komunikasi Islam Heriyadi Heriyadi; Kautsar Wibawa; Nurlaili Apriani
LANCAH: Jurnal Inovasi dan Tren Vol. 4 No. 2 (2026): NOVEMBER
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ljit.v4i2.8369

Abstract

This article examines the shifting communication ethics of Facebook users as information sharing, opinion expression, and relationship building become increasingly shaped by virality, engagement metrics, and monetization opportunities. The study employs a qualitative thematic literature review of articles published in Indonesian SINTA 1 or SINTA 2 accredited journals, particularly Profetik: Jurnal Komunikasi, Communicatus: Jurnal Ilmu Komunikasi, Jurnal Kajian Komunikasi, and al-Balagh: Jurnal Dakwah dan Komunikasi. The data were analyzed through problem identification, conceptual reduction, thematic coding, comparative interpretation, and normative synthesis based on Islamic communication principles. The findings identify six major shifts: from relational to performative communication; from truth orientation to engagement orientation; from prudence to speed; from respect for dignity to privacy exploitation; from dialogue to public judgment; and from beneficial sharing to the commodification of attention. These shifts are not merely caused by individual moral weaknesses but also by platform architecture, competition for attention, low information literacy, group polarization, and the normalization of sensational content. From the perspective of Islamic communication, such practices conflict with tabayyun, qaulan sadidan, qaulan ma'rufan, qaulan layyinan, protection of human dignity, prohibition of slander and backbiting, and the pursuit of public benefit. The article proposes a Digital Islamic Communication Ethics Matrix consisting of six pre-publication tests: intention and benefit, information accuracy, language propriety, dignity protection, social impact, and accountability