Asian Journal of Social and Humanities is a double blind peer-reviewed academic journal and open access to social and technology fields. The journal is published bimonthly by Pelopor Publikasi Akademika collaboration with Politeknik Siber Cerdika Internasional delapantoto
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Innovations In The Implementation of The Sapawarga Application In Taxpayer Administration
The rapid advancement of information and communication technology has encouraged local governments to transform public services through digital innovation, particularly in taxpayer administration. Conventional administrative processes often face challenges, such as limited accessibility, lengthy procedures, and low levels of public participation, making the implementation of e-government necessary to improve service quality. This study aims to examine the implementation of the Sapawarga application in taxpayer administration at the Kuningan Regency SAMSAT Office, identify the challenges encountered during its implementation, and analyze government efforts to address these challenges. This research employed a qualitative descriptive approach, with data collected through interviews, observations, and documentation. The analysis was based on Richardus Eko Indrajit’s e-government framework, which consists of three dimensions: support, capacity, and value. The findings indicate that the Sapawarga application has improved taxpayer services by simplifying administrative processes, increasing efficiency, enhancing transparency, and enabling taxpayers to access services without directly visiting the SAMSAT office. However, several obstacles remain, including limited digital literacy, unstable internet infrastructure, technical system disruptions, and varying levels of user acceptance. The government has addressed these issues through public outreach, digital literacy programs, technical coordination, and the provision of alternative manual service options. In conclusion, the Sapawarga application represents a significant digital innovation that supports the modernization of taxpayer administration; however, continuous improvements in technological capacity and community readiness are required to ensure sustainable and equitable digital public services.
Copyright (c) 2026 Elsa Selvia, Sri Wulandari, Hendri Suwarsono https://creativecommons.org/licenses/by-sa/4.0
The Influence of Financial Education on Financial Literacy and Behavior of the Elderly: A Systematic Review
Global population aging poses significant economic risks for older adults. Amid the rapid transition toward technology-based financial systems, older adults face challenges related to digital exclusion, age-related cognitive decline, socioeconomic disparities among low-income households, gender inequalities, and emerging cyber-financial risks. Financial education programs play a vital role as structural interventions to strengthen financial resilience among elderly populations. This research aims to systematically synthesize the effects of financial education programs on financial literacy levels and changes in actual financial behavior among older adults while considering the dynamics of digital financial resilience. This systematic literature review synthesizes evidence regarding the effects of financial education programs on financial literacy and financial behavior transformation among older adults, with consideration of digital financial resilience factors. Following PRISMA guidelines, articles published between 2021 and 2025 were sourced from the Dimensions, Garuda, and Scopus databases, and methodological quality was assessed using the Risk of Bias 2 (RoB 2) tool. The findings revealed age-related declines in financial knowledge, significant gender-based vulnerabilities among older women, and liquidity constraints among low-income household groups. A community-based, offline education model incorporating an age-friendly curriculum and intergenerational support was identified as the most effective intervention approach. Financial education interventions can enhance inclusive financial behaviors among older adults; however, sustaining their long-term impact requires adaptive educational designs and strengthened cybersecurity resilience to support financial protection.
Copyright (c) 2026 Ani Nuraini, Tiwi Nurhastuti, Hammad, Ati Hermawati, Aisyah Putri Arviani https://creativecommons.org/licenses/by-sa/4.0
The Influence of Digital Marketing and Consumer Behavior on Consumer Product Purchases Among Older Consumers: A Systematic Review and Meta Analytic Evidence Synthesis
Digital marketing has transformed consumer purchasing behavior, including among older consumers who increasingly engage with e-commerce, social media platforms, and personalized advertising. However, evidence regarding its influence on older consumers’ purchase decisions remains fragmented. This systematic review and meta-analytic evidence synthesis evaluated the association between digital marketing exposure, consumer behavior mechanisms, and purchase decisions among consumers aged 50 years and older. Following the PRISMA 2020 guidelines and PICOS framework, Scopus, EBSCOhost, Google Scholar, and Taylor & Francis Online were searched for studies published between 2010 and 2025 that examined older consumers, digital marketing variables, and purchase outcomes. Methodological quality was appraised using the Mixed Methods Appraisal Tool (MMAT) and adapted risk-of-bias domains. Due to inconsistently reported effect sizes, the findings were synthesized narratively as a meta-analysis-ready evidence synthesis. The evidence consistently indicated positive associations between digital marketing, consumer trust, perceived usefulness, digital literacy, online engagement, and older consumers’ purchase decisions. Social media advertising, personalized advertising, e-commerce convenience, online trust, and perceived ease of use emerged as the most frequently reported mechanisms influencing purchase behavior. The certainty of evidence was moderate for trust and perceived usefulness, low-to-moderate for digital literacy and personalization, and low for channel-specific comparative effectiveness. Digital marketing positively influenced older consumers’ purchase decisions when strategies were trustworthy, accessible, personalized, and aligned with older adults’ digital capabilities. Future research should report extractable effect sizes, employ longitudinal designs, and examine age cohort, digital literacy, product category, platform type, and cultural context as potential moderators.
Copyright (c) 2026 Sri Yulianti, Ignatius Erik Sapta Yanuar, Sakti Brata Ismaya https://creativecommons.org/licenses/by-sa/4.0
Financial Literacy and Business Sustainability Among Elderly Entrepreneurs: A Systematic Review
Global demographic shifts toward an aging population have resulted in an increasing number of older adults remaining economically active, including through entrepreneurial activities. Financial literacy has emerged as a crucial determinant of entrepreneurial resilience, business sustainability, and economic independence among elderly entrepreneurs. This research aims to identify entrepreneurship interventions implemented for elderly populations, assess the impacts of these interventions on quality of life, social well-being, and active aging, and evaluate the role of financial literacy and digital financial literacy in supporting entrepreneurial activities and sustainable entrepreneurship among older adults. The review followed the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) 2020 guidelines. Searches were conducted in Scopus, PubMed, Web of Science, Dimensions, and Google Scholar for studies published between 2015 and 2026. Methodological quality was assessed using the Joanna Briggs Institute (JBI) critical appraisal framework and risk-of-bias assessment. This research demonstrates that financial literacy is a critical enabler of successful elderly entrepreneurship. Older adults with adequate financial knowledge are better equipped to manage entrepreneurial risks, savings, and investment decisions. Financial literacy was consistently associated with improved business continuity, entrepreneurial resilience, savings behavior, investment decision-making, digital adaptation, and financial independence. Digital financial literacy also enhanced market adaptation and access to financial technologies. Entrepreneurship interventions positively influenced financial independence, social participation, active aging, and psychological well-being among older adults. Financial literacy represents a strategic capability that supports sustainable entrepreneurship among older adults. Nevertheless, stronger longitudinal and experimental studies are needed to establish causal relationships between financial literacy and long-term business sustainability outcomes.
Copyright (c) 2026 Mei Supriyani, Sakti Brata Ismaya, Dinni Agustin, Ignatius Erik Sapta Yanuar https://creativecommons.org/licenses/by-sa/4.0
The Contribution of Hajj and Umrah Development to MSME Growth in Indonesia: A Systematic Literature Review
The development of the Hajj and Umrah industry in Indonesia has generated significant economic impacts, particularly for Micro, Small, and Medium Enterprises (MSMEs). As the country with the largest Muslim population in the world and one of the largest contributors of Hajj and Umrah pilgrims annually, Indonesia has experienced rapid growth in religious tourism-related economic activities. This research aims to systematically review the existing literature regarding the contribution of Hajj and Umrah development to MSME growth in Indonesia. Using the Systematic Literature Review (SLR) approach guided by the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework, this study synthesizes findings from national and international scientific publications indexed in databases such as Scopus, Google Scholar, Dimensions, and Web of Science. A total of 78 eligible studies were included and critically appraised using a risk-of-bias assessment framework. The review identifies major themes, including economic multiplier effects, MSME empowerment, halal industry development, digital transformation, employment generation, and challenges faced by MSMEs within the Hajj and Umrah ecosystem. The findings indicate that the Hajj and Umrah sectors contribute substantially to local economic development through increased demand for halal products, accommodation services, transportation, culinary services, Muslim fashion, and pilgrimage support services. However, MSMEs continue to face challenges related to digitalization, financial access, product standardization, and market competition. This study provides a conceptual synthesis of the relationship between religious tourism and MSME development and offers recommendations for policymakers, industry practitioners, and future researchers.
Copyright (c) 2026 Budi Nurdian, Dinni Agustin, Tina Rosa, Kwarnanto, Sri Siswani https://creativecommons.org/licenses/by-sa/4.0
The Effectiveness of Microplastic Removal in a Lake on the University of Indonesia Campus Using PVC (Polyvinyl Chloride) Ultrafiltration Membranes
Microplastic pollution is becoming an increasingly important environmental issue due to its potential to degrade water quality and negatively impact ecosystems and human health. Kenanga Lake, located in the University of Indonesia, is a water resource with the potential to be utilized as a raw water source, necessitating pollution control efforts, including those for microplastics. This study aims to design and analyze the performance of a Polyvinyl Chloride (PVC) ultrafiltration system in removing microplastics and improving lake water quality. The research method used a quantitative experimental approach with a pretest–posttest design through testing water samples before and after the filtration process. The PVC ultrafiltration system was equipped with a pretreatment unit in the form of a sediment filter and operated at pressure variations of 1; 1.5; and 2 bar and filtration times of 10, 30, and 60 minutes. The parameters analyzed included the number and characteristics of microplastics, Total Dissolved Solids (TDS), Total Suspended Solids (TSS), Biochemical Oxygen Demand (BOD), Chemical Oxygen Demand (COD), and Conductivity. System performance was evaluated based on removal efficiency and log removal values. The research results are expected to provide information on the effectiveness of PVC ultrafiltration membranes in reducing microplastics and improving lake water quality as an alternative efficient and sustainable water treatment technology.
Copyright (c) 2026 Abrar Rabhani Waluyaning Jati https://creativecommons.org/licenses/by-sa/4.0
The Role of Transformational Leadership and Employee Competence inEnhancing Talent Employee Quality in the Automotive Parts Industry
Talent employee quality is a strategic concern in automotive parts manufacturing because this industry requires precision, quality compliance, production reliability, and adaptability to technological change. This research examines the role of transformational leadership and employee competence in enhancing talent employee quality among permanent employees of automotive parts manufacturing companies in Bekasi, Karawang, and Purwakarta, Indonesia. The research used a quantitative descriptive-verificative design. The population consisted of 20,219 permanent employees from 14 companies, and 400 respondents were selected through cluster proportional random sampling. Data were collected using an ordinal-scale questionnaire and analyzed through descriptive statistics, measurement-model evaluation, reliability assessment, and structural equation modeling with LISREL 8.80. The results show that transformational leadership has a positive and significant effect on talent employee quality (path coefficient = 0.2816; t = 5.1176), while employee competence also has a positive and significant effect (path coefficient = 0.2526; t = 4.5843). Both t-values exceed the critical value of 1.9660 at the 5% significance level. The full antecedent block in the original SEM model explained 75.55% of the variance in talent employee quality. The study contributes to human resource management literature by positioning talent employee quality as a construct shaped by organizational leadership and individual competence in a manufacturing context.
Copyright (c) 2026 Slamet Ardyanto, H. M. Sidik Priadana, Erni Rusyani https://creativecommons.org/licenses/by-sa/4.0
Aspects of Consumer Protection for Online Shop Business Actors in Delivery Service Negligence
The rapid growth of e-commerce puts delivery service companies as a crucial element in the distribution chain. However, this dynamic often raises a gap in losses for online shop business actors due to expedition negligence and inequality in the bargaining position in the use of standard clauses. Because of this polemic, this study questions how the legal protection mechanism is able to protect online shop business actors when facing the negligence of the shipper. Therefore, the research was directed to identify proportionate forms of legal protection as well as analyze the effectiveness of the compensation claim process based on Law Number 8 of 1999 concerning Consumer Protection. In order to unravel these problems, a normative juridical approach enriched with qualitative data is used through tracing of rules, interviews, and observations at J&T Kargo Kesambi. The results of the study revealed that there is an empirical clash between the principle of absolute responsibility in regulation and the practice of including exoneration clauses that unilaterally limit the value of compensation. Insurance facilities often shift into an instrument of release of the responsibility of service providers, forcing business actors to bear absolute financial risks if they do not use them. The fulfillment of this right is further hampered by claim procedures, such as the absolute obligation to include unboxing videos.
Copyright (c) 2026 Raissa Kemala Dewi, Alip Rahman , Siska Karina https://creativecommons.org/licenses/by-sa/4.0
Enhancing Sustainability Performance through Digital Capability: A Dynamic Capability Perspective in Indonesian National Oil and Gas Companies
This research aims to analyze the role of e-Leadership Capability, Dynamic Digital Workplace Policy, and Digital Culture in shaping the Sustainability Performance of Organization, with Quality Management as the mediating variable and Social Dynamism as the moderation variable, in the context of national oil and gas companies in Indonesia. This research uses a quantitative approach with the Structural Equation Modeling (SEM) method. Data was collected from 210 respondents representing various levels of the organization, ranging from Junior Analyst to Vice President (VP) levels, spread across various operational areas of national oil and gas companies in Indonesia. The results show that e-Leadership Capability has a positive and significant influence directly on Sustainability Performance, which confirms the crucial role of digital leadership in driving sustainable business achievements. In contrast, Dynamic Digital Workplace Policy and Digital Culture did not show a significant direct influence on sustainability performance. However, Dynamic Digital Workplace Policy and Digital Culture have proven to have a positive and significant effect on Quality Management, which further contributes strongly to the Sustainability Performance of Organization. The results of the mediation analysis showed that Quality Management mediated the influence of Dynamic Digital Workplace Policy and Digital Culture on the Sustainability Performance of Organization, while the mediating role between e-Leadership Capability and sustainability performance was not proven to be significant. In addition, Social Dynamism significantly moderates the relationship between Quality Management and Sustainability Performance of Organization, suggesting that social dynamics and stakeholder pressures strengthen the relationship between quality practices and sustainability achievements.
Copyright (c) 2026 Muhammad Sadikin, Yolanda Masnita Siagian, Tiara Puspa, Lucy Warsindah https://creativecommons.org/licenses/by-sa/4.0
Data Mining Applications to Prediction Stock Prices Using Decision Trees and Neural Networks
Stock price prediction remains a significant challenge in financial markets due to the high volatility and complexity of influencing factors. This study explores the application of hybrid models combining Decision Tree (DT) and Neural Network (NN) methodologies to enhance stock price prediction accuracy. The research utilizes extensive historical market data as the foundational input for training both models individually. The Decision Tree model is employed for its interpretability and ability to handle non-linear relationships, while the Neural Network model capitalizes on its capacity to learn complex patterns through its layered architecture. After training and evaluating each model separately, a hybrid approach is introduced, which averages the predictions from both the DT and NN models. Performance is quantitatively assessed using Mean Absolute Error (MAE) and Root Mean Squared Error (RMSE). The results indicate that the hybrid model consistently outperforms individual models, achieving an MAE of 5.6 and RMSE of 7.94, with an overall accuracy of 91.5%. This fusion of methodologies demonstrates improved accuracy and significantly reduces error margins, showcasing the complementary strengths of both algorithms. The findings suggest that leveraging hybrid models can effectively mitigate risks associated with market fluctuations and enhance investment strategies. This research contributes to the field of financial forecasting by providing investors with more robust tools for making informed decisions, and offers recommendations for future research directions in integrating machine learning techniques for financial prediction.
Copyright (c) 2026 Dadan Shavkat Riswantoro, Harry Pratomo Bagaskoro , Bambang Suharjo , Danang Rimbawa https://creativecommons.org/licenses/by-sa/4.0
The Effect of the Existence of Management Groups and Fees on the Functionality of Community-Based Drinking Water Supply Systems in Jayawijaya Regency
Access to safe and sustainable drinking water remains a major challenge in rural and mountainous regions of Indonesia, including Jayawijaya Regency, Papua. Community-Based Drinking Water Supply Systems (SPAM-BM) have been developed to expand water access; however, the long-term functionality of these systems is often constrained by weak institutional management and inadequate financial sustainability. This study examined the influence of the Management Group (KP-SPAM) and community contributions on the functionality of community-based drinking water supply systems in Jayawijaya Regency.A quantitative approach was employed using stratified proportional random sampling. Data were collected from 270 respondents selected from a population of 1,312 active household connections across 18 KP-SPAM units. Data collection methods included questionnaires, observations, structured interviews, and document reviews. The data were analyzed using validity and reliability tests, classical assumption tests, multiple linear regression, t-tests, F-tests, and coefficient of determination analysis.The results indicated that the Management Group variable had a positive and significant effect on SPAM functionality (? = 0.701; t = 12.467; p < 0.001), demonstrating that effective institutional management plays a crucial role in ensuring system sustainability. In contrast, community contributions did not have a significant partial effect on functionality (? = –0.092; t = –1.639; p = 0.102), although they may contribute indirectly through their relationship with management performance. Simultaneously, both variables significantly influenced SPAM functionality, explaining 42.65% of the variance in system performance.SWOT analysis further revealed that the management system is positioned in Quadrant I, indicating strong institutional capacity and favorable external opportunities. Strengthening KP-SPAM governance, enhancing financial transparency, and improving community participation are therefore recommended to ensure the sustainability of community-based drinking water services in Jayawijaya Regency.
Copyright (c) 2026 Joni Ta'dung, Mujiati Mujiati, Dewi Ana Rusim https://creativecommons.org/licenses/by-sa/4.0
Beyond Black-Letter Antitrust: Pharmaceutical Patent Expiry, GenericCompetition, and the Rule of Reason in the Pfizer-Dexa Amlodipine Case a Comparative Legal-Systemic Study of Indonesia, the United States, the European Union, and Japan
This article examines the Pfizer-Dexa amlodipine case as a critical point of intersection among pharmaceutical patent law, generic competition, market regulation, and antitrust adjudication. Rather than treating the case merely as a failed cartel prosecution, the article argues that it reveals a deeper methodological problem in pharmaceutical competition law: the risk of interpreting high prices and parallel market behavior as evidence of collusion without conducting a sufficiently systemic economic and legal inquiry. Using Indonesia as the primary case study and comparing it with the United States, the European Union, and Japan, the article develops the concept of a pharmaceutical systemic rule of reason. This framework requires competition authorities and courts to assess patent expiry, drug approval, generic entry, branded generics, prescription dynamics, distribution structures, and patient access as interconnected components of a regulated health market. The article contributes to antitrust theory by demonstrating that pharmaceutical competition cannot be reduced either to patent absolutism or anti-cartel formalism. Instead, it must be evaluated as a living system in which innovation, access, evidentiary rigor, and market fairness are held together.
Copyright (c) 2026 Raymond R. Tjandrawinata https://creativecommons.org/licenses/by-sa/4.0
Strategies Used by Islamic Religious Education Teachers to Instill a Spirit of Religious Moderation in Generation Z
This study explores the role of Islamic Religious Education teachers in strengthening religious moderation among Generation Z in response to the growing influence of digital media on students' religious understanding. The increasing circulation of religious content through social media platforms has raised concerns regarding the spread of intolerant and exclusive interpretations, necessitating educational intervention to maintain balanced religious perspectives. The purpose of this research is to analyse the strategies employed by Islamic Religious Education teachers in instilling moderation values in students within school environments. The research employs a qualitative case study approach involving Islamic Religious Education teachers, school principals, and Generation Z students as informants. Data were collected through observation, in-depth interviews, and documentation, and analysed using the Miles and Huberman interactive model, comprising data reduction, data display, and conclusion drawing. The findings reveal that teachers implement multiple integrated strategies, including role modelling, the integration of moderation values into learning materials, the strengthening of digital religious literacy, dialogical learning methods, and the cultivation of a moderate school culture. The results indicate that teacher exemplification is the most influential factor in shaping students' moderate attitudes, followed by interactive and contextual learning practices. Strengthening digital literacy also plays a crucial role in improving students' ability to critically evaluate online religious information. In conclusion, the combined implementation of pedagogical, digital, and cultural strategies effectively fosters tolerant, inclusive, and nationally oriented religious character among Generation Z students.
Copyright (c) 2026 Abdul Hamid, Aca Syathybie https://creativecommons.org/licenses/by-sa/4.0
Innovative Assessment Based on Augmented Reality (AR) in Early Childhood Education: Development of A Holistic Assessment Model for Young Children
Digital transformation in early childhood education requires innovative assessment practices that emphasize not only learning outcomes but also learning processes and holistic child development. This research aims to develop and analyze an innovative assessment model based on Augmented Reality (AR) and digital interaction in Islamic kindergarten (Raudhatul Athfal). The study employed a Research and Development (R&D) method using the ADDIE model. The participants included 20 children aged 5–6 years and two Raudhatul Athfal teachers at Al-Mansyuriah Bekasi. Data were collected through interactive observation, digital portfolios, and teacher questionnaires and analyzed using descriptive statistics and thematic analysis. The findings indicate that AR-based assessment enhances children's learning engagement, improves teachers' assessment efficiency, and produces more objective and well-documented assessment data. This model is relevant for supporting authentic assessment and strengthening Islamic values in early childhood education. In conclusion, the AR-based holistic assessment model is effective in capturing children's cognitive, social-emotional, linguistic, and moral development comprehensively, while also addressing the limitations of conventional manual assessments by providing a more interactive, systematic, and documentation-friendly approach that aligns with both digital era needs and Islamic educational values.
Copyright (c) 2026 Aminulloh Aminulloh, Marwah Marwah, Mimi Hilmiah, Rahmat Rahmat, Zuhriyah Zuhriyah, Abdul Hamid https://creativecommons.org/licenses/by-sa/4.0
Business Strategies for Pest Control Services in Expanding the Retail and Residential Market Segments: A Case Study of PT XYZ
PT XYZ, an Indonesian facility management company, faces a liquidity crisis with its cash ratio below 10% and a declining current ratio (2020–2023). A major client mandates a minimum cash ratio of 10% for tender eligibility; failure would disqualify PT XYZ. This pressure drives the company to expand its pest control unit from B2B (oil and gas, state-owned enterprises) into retail and residential markets, which offer faster accounts receivable turnover. This research aims to map the existing business model using the Business Model Canvas (BMC), analyze internal and external factors, and determine strategic priorities via A'WOT (AHP+SWOT). Data were collected through interviews, observation, and expert questionnaires. The BMC reveals a model heavily reliant on tenders and personal service assistance. A'WOT results show that the top opportunity is Regulation PERMENKES No. 14/2021 (0.274), the key strength is the Termigon brand (0.070), the main threat is lower local prices (0.031), and the primary weakness is a 24-hour response time (0.019). The top strategic priority is Termigon brand differentiation against foreign multinationals and low-priced local competitors (0.170). Managerial implications include strengthening brand positioning, accelerating ERP-based digital reporting, and optimizing response speed.
Copyright (c) 2026 Andriana Kartina Wingtyas, Yudha Heryawan Asnawi, Irvandi Gustari https://creativecommons.org/licenses/by-sa/4.0
The Role of Mediators and The Legal Force of Recommendation in the Settlement of Industrial Relations Disputes
Industrial relations disputes remain a significant challenge in Indonesia’s employment landscape, often arising from disagreements over rights, interests, termination of employment, or conflicts among labor unions. Although the legal framework prioritizes dispute resolution through deliberation and consensus, with bipartite negotiations serving as the primary mechanism, mediation plays a crucial role when such negotiations fail. This study analyzed the role of mediators and the legal implications of mediator recommendations, both normatively and empirically, while evaluating the extent to which existing legal provisions align with the principles of justice and the judicial ideals of simplicity, speed, and low cost. Employing a normative juridical research method with statutory and conceptual approaches, this study examined Law Number 2 of 2004 concerning the Settlement of Industrial Relations Disputes, labor regulations, and Constitutional Court Decision Number 68/PUU-XIII/2015. The findings revealed that although mediators play a significant role in facilitating dispute resolution by providing legal clarification and proposing equitable solutions, their recommendations lack binding legal force, thereby reducing their effectiveness and creating legal uncertainty. This condition may disproportionately disadvantage workers, who are generally in weaker socio-economic positions. The study recommends legal reform to strengthen the enforceability of mediator recommendations, including the establishment of statutory time limits and the potential granting of binding force under certain conditions, to enhance legal certainty, efficiency, and fairness in industrial dispute resolution.
Copyright (c) 2026 Taufik Hidayat, Darwati Darwati https://creativecommons.org/licenses/by-sa/4.0
The Role of Business Incubators in Encouraging the Growth of Creative Entrepreneurs in Indonesia
Business incubators have emerged as strategic instruments in developing Indonesia's creative entrepreneurship ecosystem. This study examines the role of business incubators in accelerating the growth of creative entrepreneurs, with a focus on their contributions to the creative economy sector, which contributed 7.8% to GDP (IDR 1.05 trillion) in 2023 and has grown the number of technology business incubators to 150 institutions in the past five years. Using a qualitative approach with secondary data analysis from official sources including the Ministry of Industry, the Coordinating Ministry for Economic Affairs, the Central Statistics Agency, and business incubator reports, this research identified that business incubators contribute significantly through access to capital, management coaching, network development, and enhanced digital technology capabilities. The findings reveal that the Creative Business Incubator program successfully increased participants' turnover and expanded market access both domestically and for exports, while digital incubation models have improved accessibility and scalability for creative entrepreneurs across Indonesia. This study concludes that business incubators play a strategic role in unlocking the creative economy's potential by transforming creative ideas into viable business models through the triple helix synergy between government, universities, and the private sector, recommending strengthened stakeholder collaboration and the development of incubation models adaptive to the dynamics of the creative industry in the digital era to achieve the national entrepreneurship ratio target of 3.95% by 2024.
Copyright (c) 2026 Ilham Teruna Bakti, Pudji Astuty https://creativecommons.org/licenses/by-sa/4.0
The Influence of the Creative Economy Ecosystem on the Formation of Young Entrepreneurial Startups
The creative economy has become a leading sector in Indonesia, contributing 7.8% to national GDP in 2023 and absorbing more than 22 million workers. Despite this potential, Indonesia's young-entrepreneur ratio remains low at 3.47%, or about 6.1 million of the total population, far behind neighboring countries such as Singapore (8.5%) and Malaysia (4.7%). This research analyzes the influence of the creative economy ecosystem on the formation of young entrepreneurial startups in Indonesia. The creative economy has become a leading sector contributing 7.8% to national GDP in 2023 and absorbing more than 22 million workers. Despite this, Indonesia's young-entrepreneur ratio remains low at 3.47%, or about 6.1 million of the total population. The research method used a quantitative approach and survey techniques to examine 300 young entrepreneurs in Jakarta, Surabaya, and Bandung. Data analysis uses structural equation modeling to examine the relationships among variables in the creative economy ecosystem and startup formation. The results show that the creative economy ecosystem has a positive and significant effect on the formation of young entrepreneurial startups, with an R² of 74.2%. Digital technology and business incubator factors are the most dominant drivers of startup formation. This study recommends strengthening digital infrastructure and developing business incubation programs to improve the quality of young entrepreneurs in Indonesia
Copyright (c) 2026 Saripah Saripah, Darwati Susilastuti https://creativecommons.org/licenses/by-sa/4.0
The Ambiguity of Norms in Legal Protection for Advocates and the Problem of the Limits of Good Faith in the Criminal Justice System
Legal protection for advocates is a fundamental prerequisite for the realization of fair trials, particularly in ensuring the independence of the defense function within the criminal justice system. The regulation of advocate immunity rights in Article 149 paragraph (2) of Law Number 20 of 2025 concerning the Criminal Procedure Code normatively guarantees that advocates cannot be prosecuted criminally or civilly in the exercise of their profession, but this protection is limited by the phrase "good faith," which has no operational definition or objective parameters. This gap creates normative ambiguity that generates tension between protection and restriction, with implications for legal uncertainty and the potential criminalization of advocates arising from disparate interpretations by law enforcement officials. This study aims to analyze the normative construction of advocate immunity, examine the conceptual problems of "good faith" as the boundary of immunity, and evaluate its implications for legal certainty and professional independence. The method employed is normative juridical research with statutory, conceptual, and comparative approaches. The research findings indicate that the absence of measurable indicators for assessing "good faith" leaves room for excessive discretion and weakens the effectiveness of advocate protection. This study proposes a reconstruction of the concept of "good faith" through the formulation of an operational definition grounded in the advocacy function, the use of professional standards and codes of ethics as objective parameters, and regulatory harmonization to strengthen legal certainty within the criminal justice system.
Copyright (c) 2026 Arih Wira Suranta, Indah Kusuma Wardhani https://creativecommons.org/licenses/by-sa/4.0
Policy to Combat Illegal Narcotics Trafficking in Indonesia
The illicit trafficking of narcotics in Indonesia is a serious problem that is complex, organized, and transnational in nature, requiring a comprehensive and sustainable countermeasures policy. This research aims to analyze the policy for combating illicit drug trafficking in Indonesia, including the effectiveness of its implementation and the obstacles faced by law enforcement officials. The research method employed is a normative juridical approach utilizing statutory and conceptual approaches, supported by secondary data in the form of primary, secondary, and tertiary legal materials. The results indicate that the policy for combating illicit drug trafficking in Indonesia is still dominated by a repressive approach through firm law enforcement, as stipulated in Law Number 35 of 2009 concerning Narcotics. However, the implementation of this policy has not been fully optimal due to various obstacles, including limited human resources, weak inter-agency coordination, and technological developments exploited by drug trafficking networks. Furthermore, preventive and rehabilitative approaches have not been implemented optimally, and have thus far failed to significantly reduce drug abuse rates. Therefore, strengthening policies that integrate penal and non-penal approaches, enhancing synergy between institutions, and optimizing the role of the community in prevention efforts are necessary. It is expected that these measures will render the policy for combating illicit drug trafficking in Indonesia more effective in protecting the public and maintaining national resilience.
Copyright (c) 2026 Kaisar Julio, Afdhal Afdhal https://creativecommons.org/licenses/by-sa/4.0
Problems of Air Transportation Tariff Regulation from The Perspective of Legal Certainty and Social Justice in Indonesia in The Inconsistency between Regulatory Norms and The Dynamics of The Aviation Industry
As an archipelagic country consisting of thousands of islands, Indonesia relies heavily on air transportation as the backbone of national connectivity, economic integration, and equitable development. However, the regulation of air transportation tariffs faces significant challenges due to the mismatch between static regulatory norms and the highly dynamic aviation industry, which is characterized by volatile fuel prices, exchange rate fluctuations, and rising operational costs. This research aims to analyze the problems of air transportation fare regulation in Indonesia from the perspectives of legal certainty and social justice. The method used is normative juridical, with statutory and analytical approaches to Law Number 1 of 2009 concerning Aviation and its derivative regulations. The results indicate a mismatch between static regulatory norms and the highly dynamic aviation industry, resulting in legal uncertainty, weak regulatory enforcement, and limited public access to affordable fares. This condition reflects the gap between das sollen as the law as it ought to be and das sein as the law as it is, indicating the failure of regulations to achieve legal certainty and social justice. Therefore, adaptive and responsive legal reconstruction is needed to balance the interests of consumers, business actors, and the state.
Copyright (c) 2026 Enny Kristiani, Faisal Santiago, Binsar Jon Vic S. https://creativecommons.org/licenses/by-sa/4.0
Financial Inclusion and Economic Development: A Case Study of Indonesia
Financial inclusion has emerged as a strategic policy priority in Indonesia, a developing country with more than 270 million people that continues to face persistent challenges of poverty and income inequality. Despite significant progress in expanding access to formal financial services, with the financial inclusion index reaching 85.1% in 2022, structural disparities across regions remain pronounced, and empirical evidence on the regional impact of financial inclusion on economic development remains limited. This research analyzes the relationship between financial inclusion and economic development in Indonesia using provincial panel data from 2016 to 2022. Financial inclusion is measured through the dimensions of access, availability, and usage of formal financial services, while economic development is represented by Gross Regional Domestic Product per capita. A fixed-effects panel data regression method is used to analyze 34 provinces with a total of 238 observations. The results show that financial inclusion has a significant positive effect on economic growth, with a coefficient of 0.425. Every 1% increase in the financial inclusion index increases GRDP per capita by 0.425%. The access dimension contributes the most compared with the availability and usage dimensions. The findings support the theory that expanding access to formal financial services drives savings mobilization, productive investment, and MSME empowerment, which ultimately accelerates inclusive economic growth in Indonesia
Copyright (c) 2026 Muhamad Syah Isu, Bambang Bernanthos https://creativecommons.org/licenses/by-sa/4.0
Reconstruction of Tax Judges' Ratio Decidendi in International Tax Disputes based on The Principle of Substance Over Form
This research examines the weaknesses in tax judges’ ratio decidendi in resolving international tax disputes, which remain dominated by a formalistic approach. Problems arise when legal considerations rely more on the legal form of a transaction than on its underlying economic substance, potentially leading to inconsistent decisions and legal uncertainty. This study analyzes judges’ reasoning patterns in Tax Court decisions, particularly when addressing the complexity of cross-border transactions. This research uses normative legal methods, including statutory, case-based, conceptual, and comparative approaches. It relies on the principle of substance over form, which has developed in international practice through the OECD and the Base Erosion and Profit Shifting initiative. The results reveal inconsistencies in the application of ratio decidendi and the limited use of the principle of substance over form in judges’ legal reasoning. This condition results in weak harmonization with global standards and has the potential to create injustice for taxpayers. This research offers a reconstruction of the tax judges’ reasoning model that grounds ratio decidendi in economic substance without neglecting the legal certainty derived from written norms. This model is expected to improve decision consistency, strengthen the legitimacy of tax justice, and support the integration of national tax law with international developments.
Copyright (c) 2026 Sri Wisnuaji, Muchlas Rowi https://creativecommons.org/licenses/by-sa/4.0
Digital Transformation and its Impact on Entrepreneurship in The Creative Industries
This research aims to analyze the impact of digital transformation on entrepreneurship in Indonesia's creative industries. A qualitative approach was employed, drawing on a systematic literature review and statistical data analysis from credible sources, including government publications (Ministry of Tourism and Creative Economy, Coordinating Ministry for Economic Affairs, Central Statistics Agency) and academic journals. The results show that digital technology has opened new opportunities for creative entrepreneurs by providing broader distribution platforms, reducing operational costs, and enabling business model innovation. Indonesia's creative economy sector recorded a GDP value of Rp 1.28 quadrillion in 2022, absorbing 23.98 million workers. Digital platforms, such as marketplaces, have facilitated broader market access for small and medium enterprises. However, this transformation also presents various obstacles, such as gaps in digital infrastructure and limited technological literacy. This research concludes that digital transformation serves as the main catalyst for entrepreneurship growth in the creative industries, provided there is adequate infrastructure support and enhancement of digital capabilities among business actors.
Copyright (c) 2026 Wening Estiningsih, Mohamad Halilintar https://creativecommons.org/licenses/by-sa/4.0
The Relationship Between Creativity, Innovation, and Business Performance in The Creative Economy
The creative economy is a rapidly growing sector in Indonesia, contributing 6.54% to GDP in 2022 and reaching a value of Rp 1.28 quadrillion. This research aims to analyze the relationship between creativity, innovation, and business performance in the creative economy. A quantitative approach using a survey method was employed, involving 200 creative economy business actors in Semarang City, with purposive sampling as the sampling technique. A structured Likert-scale questionnaire was used as the research instrument. Data were analyzed using Structural Equation Modeling (SEM) with SmartPLS 3.0. The results show that creativity significantly and positively affects product innovation (? = 0.672, p < 0.001), innovation significantly and positively affects business performance (? = 0.548, p < 0.001), and creativity directly affects business performance (? = 0.384, p < 0.001). These findings demonstrate that creativity and innovation are key factors in improving business performance in the creative economy. In conclusion, creativity serves as both a direct driver of business performance and an indirect driver through innovation, with the indirect effect accounting for 48.9% of the total effect. This confirms that fostering both creativity and systematic innovation management is essential for optimizing performance in the creative economy. This research contributes to the development of innovation management theory and provides practical recommendations for creative economy entrepreneurs.
Copyright (c) 2026 Sugeng Riyadi, Cicih Ratnasih https://creativecommons.org/licenses/by-sa/4.0
A Critical Criminological Study of Destructive Fishing Crimes in The Serutbar Conservation Area
Maluku Province, as one of the archipelagos with the greatest potential for marine resources in Indonesia, is vulnerable to the threat of maritime crime, particularly destructive fishing practices (the use of fish bombs and poison), including those occurring in the Serutbar Conservation Area. This study aims to analyze destructive fishing crimes in the Serutbar Conservation Area not only as a phenomenon of individual deviance (fishermen) but also as a form of structural and ecological injustice. Using a critical criminology approach, this study examines criminogenic factors such as structural poverty, the marginalization of traditional fishermen, the power relations between financiers (cukong) and perpetrators in the field, and the suboptimal effectiveness of current positive law in prosecuting intellectual actors. The results of the study indicate that destructive fishing practices in the Serutbar Conservation Area are rooted in the economic pressures of coastal communities caused by limited fishing space and lack of access to environmentally friendly technology, which are then exploited by organized crime syndicates. From a critical criminology perspective, repressive law enforcement that targets only the main perpetrators (small-scale fishermen) has proven ineffective in providing a deterrent effect and ignores the massive damage to the ecosystem. Therefore, a reconstruction of criminal law policy is needed that combines prevention, criminalization of corporate intellectual actors, and a restorative justice approach that focuses on environmental restoration and alternative economic empowerment for coastal communities in Maluku, particularly those living around the Serutbar Conservation Area.
Copyright (c) 2026 Charly Timothy Hahury, Yanti Amelia Lewerissa, J.E. Latupeirissa https://creativecommons.org/licenses/by-sa/4.0
The Contribution of Regular Transportation Services, Government Subsidies, and the Optimization of Leverage and Liquidity in Enhancing Profitability for the Sustainability of Perum Damri
Perum DAMRI, a State-Owned Enterprise (SOE) in the transportation sector, faces the challenge of balancing public service obligations (PSO) with financial sustainability. Empirical conditions indicate a high dependence on regular transportation revenue and government subsidies, alongside a relatively high leverage structure and vulnerable liquidity position. Ideally, the company is expected to achieve sustainable profitability with a sound financial structure. This discrepancy forms the basis for analyzing the determinants of profitability. This study aims to examine the simultaneous and partial effects of regular transportation revenue, government subsidies, leverage (Debt to Equity Ratio/DER), and liquidity (Current Ratio/CR) on profitability (Return on Assets/ROA). A quantitative approach with an explanatory method is employed using monthly time series data over an eight-year period (2017–2024), sourced from the audited financial and annual reports of Perum DAMRI. Data were analyzed using multiple linear regression with EViews 13, preceded by classical assumption tests and logarithmic transformation of revenue variables. The results show that all independent variables simultaneously have a significant effect on ROA (Prob(F-statistic) = 0.000000; R² = 0.7979). Partially, regular transportation revenue and government subsidies have a positive and significant effect, leverage (DER) has a significant negative effect, while liquidity (CR) has a positive and significant effect on profitability.
Copyright (c) 2026 Ramdhani Agung Sukirno, Pudji Astuty, Sugiyanto Sugiyanto https://creativecommons.org/licenses/by-sa/4.0
Optimizing The Recovery of State Loss Assets Through an AdministrativeCompensation Mechanism
The settlement of losses in criminal justice proceedings may, in theory, serve as an ultimum remedium capable of delivering a sense of justice, legal certainty, and benefits to society and the state. Nevertheless, the regulatory framework in the field of state finance also provides law-enforcement instruments within the domain of public financial law, particularly an administrative compensation mechanism that can optimize the recovery of state losses alongside criminal sanctions. Based on data from the Audit Board of Indonesia (BPK) Semester II 2025 Summary of Audit Results, state losses were recorded at IDR 71.57 trillion, while the Corruption Eradication Commission (KPK) recovered only IDR 2.54 trillion over the 2020-2024 period, and the Attorney General's Office recovered IDR 24.72 billion in 2025, indicating a significant recovery gap. The research method employed was normative legal research, based on a literature review of theories and regulations in the fields of state financial law and administrative law. This study finds that the administrative compensation mechanism offers five advantages over criminal proceedings: final and binding decisions (reducing lengthy litigation), liability extended to heirs (maximizing recovery), no subsidiary custodial substitution (unlike criminal judgments), responsible parties remain productive (able to earn income for repayment), and criminal verdicts do not eliminate administrative claim authority. When properly implemented, this administrative compensation mechanism can enhance the recovery of state losses.
Copyright (c) 2026 Supriyonohadi Supriyonohadi, Lego Karjoko, Waluyo Waluyo https://creativecommons.org/licenses/by-sa/4.0
Legal Politics of the Recognition of Indigenous Customary Land Rights in West Papua After the Constitutional Court Ruling on Customary Forests
The recognition of indigenous people’s customary land rights in Indonesia remains a persistent legal and political issue, particularly in regions where customary law continues to function as a living normative order, such as West Papua. A major constitutional development occurred through Constitutional Court Decision No. 35/PUU-X/2012, which affirmed that customary forests are no longer part of state forests, thereby strengthening the legal position of indigenous peoples over their traditional territories. However, this juridical progress has not automatically resulted in effective recognition and protection at the administrative level. This study examined the legal politics underlying the recognition of customary land rights in West Papua in the aftermath of the Constitutional Court’s decision. Using a socio-legal approach combined with doctrinal legal analysis, this paper explores the tension between normative recognition and empirical implementation in land administration practices. The study finds that the post-decision legal framework still reflects a state-centric orientation, in which recognition of indigenous rights remains dependent upon bureaucratic validation, fragmented regulation, and formal governmental determination of indigenous communities. In West Papua, these challenges are intensified by legal pluralism, overlapping regulatory regimes, and the absence of adaptive mechanisms for communal land registration. This paper argues that the existing legal politics has not yet fully moved from symbolic recognition toward substantive justice. Therefore, a reconstruction of legal policy is necessary, integrating legal pluralism, participatory mapping, and institutional recognition of customary authorities within the national land administration system.
Copyright (c) 2026 Jandrie Sembiring, Rahayu Subekti, Rosita Candrakirana https://creativecommons.org/licenses/by-sa/4.0
Environmental Law Updates for Combating Urban Air Pollution fromTransportation Emissions Based on Green Constitution Principles
This study aims to analyze and reconstruct the law governing the control of urban air pollution from transportation emissions in Indonesia, based on Green Constitution principles. The main problem lies in the weakness of normative regulations and the low effectiveness of law enforcement, despite the constitutional guarantee of the right to a good and healthy environment in Article 28H paragraph (1) and the principle of sustainable development in Article 33 paragraph (4) of the 1945 Constitution of the Republic of Indonesia. This study uses a normative juridical method with a legislative and conceptual approach, analyzing Law Number 32 of 2009 concerning Environmental Protection and Management and its amendments in Law Number 6 of 2023, as well as regulations related to motor vehicle emissions. The results of the study indicate a gap between legal norms and their implementation, characterized by regulatory fragmentation, weak sanctions, and low public compliance with emission tests. Therefore, integrative and transformational legal reform is needed by strengthening state and corporate responsibility, reforming the sanctions system, implementing environmental economic instruments, and utilizing technology for emissions monitoring. This reform is expected to achieve effective and ecologically just environmental protection in accordance with the principles of the Green Constitution.
Copyright (c) 2026 Andhika Laksamana Putra, Hidayati Hidayati https://creativecommons.org/licenses/by-sa/4.0