Moestopo International Review on Social, Humanities, and Sciences https://mirshus.moestopo.ac.id/index.php/mirshus <p>We thank God, the Almighty, who gives us the ability to develop science and technology, one of which is to increase the number of researches whose results can be published and read by the wider community, according to the needs of each problem, especially the issues that have a scientific basis, primarily Social, Humanities and Science, also other issues have come to the fore. In this case, <strong>Universitas </strong><strong>Prof. </strong><strong>Dr. Moestopo (Beragama)</strong> has published scientific papers of the research results of lecturers and students and scientific observers in the publication of an international journal with the name <strong>"Moestopo International Review on Social, Humanities, and Sciences" (M I R S H u S), accredited by Kemdiktisaintek (SINTA 2)&nbsp;</strong> <strong><a href="https://sinta.kemdiktisaintek.go.id/journals/profile/11428" target="_blank" rel="noopener">SK No. 298/C/C3/KPT/2026</a>, </strong>form Vol 5 No 1 (2025) until Vol 9 No 2 (2029).</p> <p>MIRSHus is a media for publishing articles from three primary disciplines, such as social, humanities, and sciences initiated by Universitas Prof. Dr. Moestopo (Beragama). The choice of scientific discipline is both a strength and uniqueness of the MIRSHus journal as a scientific accountability in the administration of higher education. Accountability in personal educators and responsibility as a group of learning environment. The scope of MIRSHuS journal is to accommodate researchers who publish articles with the scope of social, humanities, and science. The most of aim is to spreads the results of development within the scope of modern technology for wider community.</p> <p>Mirshus is expected to be a journal that is published and written in compliance with scientific principles and scientific ethics, will have an ISSN (International Standard Serial Number) <a href="https://issn.brin.go.id/terbit/detail/1615650489">ISSN 2775-9601</a>, have an online publication, the editorial board is an expert in their field from at least three countries, articles published in one published number, whose author can be the sole author from two different campuses, in this case, Universitas Prof. Dr. Moestopo (Beragama) and other universities in Indonesia and gradually in the future, we will collaborate with two different countries, such as Indonesia with other countries.</p> en-US <p><a href="https://creativecommons.org/licenses/by-sa/4.0/" rel="license"><img src="https://i.creativecommons.org/l/by-sa/4.0/88x31.png" alt="Creative Commons License"></a> This work is licensed under a&nbsp;<a href="https://creativecommons.org/licenses/by-sa/4.0/">Creative Commons Attribution-ShareAlike 4.0 International License</a>.</p> mirshus@jrl.moestopo.ac.id (MIRSHus Administrator) rafiegi.26@gmail.com (Rafiegi Reza Adelistyana) Thu, 16 Apr 2026 07:30:15 +0000 OJS 3.1.2.4 http://blogs.law.harvard.edu/tech/rss 60 Rimpu Bima as a Basis for Internalising Religious Character in Primary Students https://mirshus.moestopo.ac.id/index.php/mirshus/article/view/163 <p>Rimpu culture, as a reflection of the identity of the Bima community, contains religious values such as politeness, respect for women, and piety, making it relevant for character building in primary education. This study aims to identify the religious values embedded in the Rimpu tradition and analyse how these values are internalised in primary schools. Unlike previous studies that generally discuss character education based on local wisdom, this study specifically focuses on the formulation of the internalisation of religious values in the Rimpu tradition at the primary education level. This study uses qualitative ethnographic methods and was conducted in one of the primary schools in Bima Regency. Data were collected through participatory observation, in-depth interviews with traditional leaders, religious leaders, teachers, community members, and students, as well as documentation. Data analysis followed the Miles and Huberman model. The study shows that Rimpu religious values are reflected in community social practices and have begun to be applied in school activities. This study confirms that the Rimpu tradition can be positioned as a structured socio-religious value system with pedagogical significance in primary education.</p> Rosmini, Sukron Fujiaturrahman, Inang Irma Rezkillah, Muhammad Hafeez, Malami Muhammad Garba Copyright (c) 2026 rosmini, Sukron Fujiaturrahman, Inang Irma Rezkillah, Muhammad Hafeez, Malami Muhammad Garba https://creativecommons.org/licenses/by-sa/4.0 https://mirshus.moestopo.ac.id/index.php/mirshus/article/view/163 Mon, 13 Apr 2026 07:29:21 +0000 The The Impact of Science Storming on Students’ Scientific Literacy in Elementary Education https://mirshus.moestopo.ac.id/index.php/mirshus/article/view/170 <p style="margin-bottom: 0cm; text-align: justify;"><span lang="HU" style="font-size: 11.0pt; font-family: 'Calibri',sans-serif;">This study aims to analyze the effectiveness of the Science Storming learning model in improving science literacy among elementary school students. The study employed a quantitative approach with a quasi-experimental design (nonequivalent control group pretest-posttest). The research subjects consisted of fifth-grade students divided into an experimental group (n=22) and a control group (n=16). The instrument used was a science literacy test covering the ability to understand changes in the state of matter, the relationship between temperature and changes in state, and the interpretation of scientific phenomena. Data analysis utilized descriptive statistics, normality tests, paired-sample t-tests, and independent-sample t-tests. Results showed a pretest mean of 59.69 for the control group and 60.00 for the experimental group, while posttest scores increased to 67.64 (control) and 85.64 (experimental). The paired t-test for the experimental group showed a significant difference (mean difference = −25.636; p &lt; 0.05). These findings indicate that Science Storming is effective in improving science literacy through the exploration of ideas and scientific discussions that foster a deeper and more contextual conceptual understanding.</span></p> Almaidah Purnamasari Arif, Muhammad Nizaar, Haifaturrahmah, Emese Kovacsne Nagy Copyright (c) 2026 Almaidah Purnamasari Arif, Muhammad Nizaar, Haifaturrahmah, Emese Kovacsne Nagy https://creativecommons.org/licenses/by-sa/4.0 https://mirshus.moestopo.ac.id/index.php/mirshus/article/view/170 Mon, 13 Apr 2026 08:24:52 +0000 Malay Traditional Institution and The Traditional Dress Policy in Public Spaces https://mirshus.moestopo.ac.id/index.php/mirshus/article/view/154 <p>This article aims to analyze the dynamics of the implementation of the Malay fashion preservation policy as a strategy for maintaining cultural identity in Riau Province, as well as to evaluate the strategic role of the Riau Malay Traditional Institution (LAM Riau) in regional cultural governance. This research method uses a qualitative approach with a descriptive design. Data collection was conducted through a documentation study of various cultural policies in Riau Province and in-depth interviews with key informants determined through a purposive sampling technique with 11 respondents with the criteria of inherent authority, cultural actors and key stakeholders in cultural policy in Riau Province. The results of the study indicate that the implementation of the traditional fashion policy has been dominantly internalized in the government bureaucratic system, but its manifestation in the public sphere is still symbolic-administrative and has experienced a reduction in philosophical meaning. LAM Riau plays a central role as a government partner and guardian of values ​​to ensure that modernization does not erode traditional norms. The main challenges faced include the distortion of the younger generation's understanding of dress ethics and the hegemony of popular culture.</p> Mhd. Rafi, Sujianto, Muchid Albintani, Hesty Asriwandari Copyright (c) 2026 Mhd. Rafi, Sujianto, Muchid Albintani, Hesty Asriwandari https://creativecommons.org/licenses/by-sa/4.0 https://mirshus.moestopo.ac.id/index.php/mirshus/article/view/154 Mon, 13 Apr 2026 08:49:17 +0000 Mangan Barema Tradition for Productive Values in Elementary Character Education https://mirshus.moestopo.ac.id/index.php/mirshus/article/view/164 <p>The Mangan Barema tradition is a communal cultural practice carried out by the people of Sumbawa that reflects values of cooperation, equality, and social responsibility. Despite the growing attention to local wisdom and character education, limited studies have examined how specific cultural traditions function as ethnopedagogical learning systems that contribute to character formation. This study aims to analyze the implementation of the Mangan Barema tradition and to identify the productive values embedded in the practice in relation to elementary school character education. This research employed a qualitative descriptive approach, using participant observation, in-depth interviews with community leaders and local residents, and documentation analysis. The data were analyzed using the interactive model of Miles and Huberman, which includes data reduction, data display, and conclusion drawing. The findings reveal that the Mangan Barema tradition embodies productive values such as cooperation, responsibility, equality, discipline, and social solidarity through collective activities including food preparation, ritual processions, and communal dining. These activities function as participatory learning processes that reinforce moral awareness and social responsibility among participants. The study concludes that the Mangan Barema tradition represents a form of community-based character education that supports the development of students’ social and moral values through culturally grounded learning practices.</p> Sri Ulandari, Syafruddin Muhdar, Arpan Islami Bilal Copyright (c) 2026 Sri Ulandari, Syafruddin Muhdar, Arpan Islami Bilal https://creativecommons.org/licenses/by-sa/4.0 https://mirshus.moestopo.ac.id/index.php/mirshus/article/view/164 Mon, 13 Apr 2026 09:06:50 +0000 IMC Analysis of Tour de EnTeTe as NTT Sport Tourism Strategy https://mirshus.moestopo.ac.id/index.php/mirshus/article/view/167 <p>This study analyzes the strategic marketing communication of the Tour de EnTeTe sport tourism event in East Nusa Tenggara (NTT) Province through an Integrated Marketing Communication (IMC) framework, evaluating how integrated communication channels contribute to regional brand recognition and tourism revenue growth. A qualitative case study design was employed, supplemented by quantitative social media engagement analysis. Secondary data were gathered from official policy documents, government institutional reports, media publications, and Tour de EnTeTe's Instagram and YouTube accounts. Qualitative data were analyzed through thematic coding, while social media engagement was quantified using an engagement rate formula. The findings reveal that Tour de EnTeTe structurally adopted IMC elements; however, implementation remains fragmented due to weak inter-agency message consistency, limited dialogic interaction with global stakeholders, and NTT's archipelagic geographical constraints. Among five IMC indicators, personal selling emerged as the most dominant approach. Instagram engagement reached 6.17%, while YouTube generated 28,515 views. The study concludes that achieving sustainable sport tourism impact requires a strategic shift toward dialogic communicative action, reinforced by stronger inter-agency coordination, consistent messaging, and more robust digital analytics strategies to bridge the gap between policy intent and tourism outcomes.</p> <p>&nbsp;</p> Adellia Agusta, Zulkifli Djamaludin Umar, Yuan Elim Valentino, Mariano AT Nugraha, Descorina Priscillia Copyright (c) 2026 Adellia Agusta, Zulkifli Djamaludin Umar, Yuan Elim Valentino, Mariano AT Nugraha, Descorina Priscillia https://creativecommons.org/licenses/by-sa/4.0 https://mirshus.moestopo.ac.id/index.php/mirshus/article/view/167 Mon, 13 Apr 2026 00:00:00 +0000 Transformer-Based Sentiment Analysis of DOKU E-Wallet User Reviews https://mirshus.moestopo.ac.id/index.php/mirshus/article/view/174 <p>The rapid advancement of digital payment technologies has accelerated the widespread adoption of mobile wallet applications, making it increasingly important for service providers to understand user perceptions and experiences. User reviews published on mobile application platforms represent valuable sources of feedback that reflect satisfaction, complaints, and expectations regarding service performance. However, the large volume of textual reviews makes manual analysis inefficient and difficult to manage. This study aims to analyze user sentiment toward the DOKU e-wallet application by applying transformer-based natural language processing techniques. A total of 11,685 user reviews collected from mobile application platforms were analyzed using two transformer-based models. The analytical process followed a structured data mining approach, including data collection, preprocessing, model training, and evaluation using accuracy, precision, recall, and F1-score metrics. The results show that the IndoBERT model achieved an accuracy of 93.1%, while the GPT-3.5 Turbo model achieved 93.2%, indicating strong performance in sentiment classification tasks. In addition, the analysis identified several recurring issues reported by users, including account access problems, verification difficulties, transaction errors, and customer service responsiveness. This study contributes to the literature by providing a comparative evaluation of transformer-based models in the context of digital payment platforms, particularly within the Indonesian ecosystem.</p> Wenny TY Situmorang, Tuga Mauritsius Copyright (c) 2026 Wenny TY Situmorang, Tuga Mauritsius https://creativecommons.org/licenses/by-sa/4.0 https://mirshus.moestopo.ac.id/index.php/mirshus/article/view/174 Tue, 14 Apr 2026 04:27:18 +0000 Shady Online User Behavior in Marketing: The Interrelations of Management Perspective https://mirshus.moestopo.ac.id/index.php/mirshus/article/view/159 <p>Online digital systems are driving the growth of economies, but they have also given rise to problematic online user behavior. Online shady practices are a threat to social cohesion, yet they persist and evade legal detection. To promote a healthy and inclusive digital environment, there is a need for further research to understand the interplay between culture, legislation, and online user behavior. This study aims to examine the interrelations between socio-cultural settings, cyber policies, and online user behavior. It explores the effectiveness of current policy measures and posits possible ways for promoting a healthy and inclusive digital environment. The study employs a narrative review of literature to understand the interplay between culture, legislation, and online user behavior. The findings highlight the influence of cultural settings on online user behavior and the interconnectedness of legislation, culture, and online interactions. The emphasis on the need for context-specific approaches and inclusive policymaking methodologies to foster a healthy and inclusive digital environment were the knowledge gaps identified that warrant further research. Understanding the interplay between cultural settings, legislation, and online user behavior provides valuable insights for practitioners and researchers to look more into a culturally sensitive safe digital space.</p> Arifah Rachmawati, Selfiani Copyright (c) 2026 Arifah Rachmawati, Selfiani https://creativecommons.org/licenses/by-sa/4.0 https://mirshus.moestopo.ac.id/index.php/mirshus/article/view/159 Tue, 14 Apr 2026 00:00:00 +0000 MBG Program: Identifying Values of Togetherness and Motivating Elementary School Student Attendance https://mirshus.moestopo.ac.id/index.php/mirshus/article/view/165 <p>Free Nutritious Meal Programs generally aim to meet students’ nutritional needs and support their learning quality. These programs are often viewed as routine nutritional interventions that unconsciously foster character traits such as greater care and empathy in students. No studies have yet linked culturally and religiously based values of togetherness to changes in student behavior within the context of the Free Nutritious Meals Program (MBG). Therefore, this study was conducted to identify the values of togetherness and student attendance motivation formed through the implementation of the MBG Program in elementary schools. This study employed a descriptive qualitative approach. Research data were collected through observation, in-depth interviews, and document review. Data were analyzed using the Miles and Huberman interactive model, encompassing data collection, data reduction, data presentation, and drawing conclusions. The results of the study indicate that the MBG Program has proven effective in enhancing elementary students’ learning experiences. The routine of eating together fosters positive social interactions among students, and improved student attendance is evident in the increased consistency of students arriving early to participate in school activities; this behavior is shaped because the program serves as a motivator for students to ensure they do not arrive late.</p> Wina Fadila Aulia , Sintayana Muhardini, Sukron Fujjiaturrahman Copyright (c) 2026 Wina Fadila Aulia , Sintayana Muhardini, Sukron Fujjiaturrahman https://creativecommons.org/licenses/by-sa/4.0 https://mirshus.moestopo.ac.id/index.php/mirshus/article/view/165 Tue, 14 Apr 2026 05:29:28 +0000 Public Perceptions of HPV Vaccination Through Transformer-Based Social Media Sentiment Analysis https://mirshus.moestopo.ac.id/index.php/mirshus/article/view/175 <p>Public perception plays a crucial role in determining the success of vaccination programs, particularly for the human papillomavirus vaccine aimed at preventing cervical cancer. Despite the increasing implementation of vaccination initiatives, public opinions expressed in digital environments may influence the acceptance and effectiveness of such programs. This study aims to examine public sentiment toward the human papillomavirus vaccine by analyzing discussions on a social media platform widely used for public communication. A data mining framework was employed to guide the analytical process, including data collection, preprocessing, sentiment classification, and thematic exploration. Transformer-based language models were utilized to classify public sentiment expressed in social media posts, followed by topic modeling to identify key issues discussed by users. The findings reveal that public discourse is largely characterized by supportive attitudes toward vaccination, reflecting a growing awareness of its role in cervical cancer prevention. Nevertheless, several concerns related to vaccine cost, accessibility, and post-vaccination experiences continue to emerge in online discussions. These results highlight the importance of integrating digital discourse analysis into public health communication strategies in order to better understand societal perspectives and improve the effectiveness of vaccination programs.</p> Desi Elfrida Silaban, Tuga Mauritsius Copyright (c) 2026 Desi Elfrida Silaban, Tuga Mauritsius https://creativecommons.org/licenses/by-sa/4.0 https://mirshus.moestopo.ac.id/index.php/mirshus/article/view/175 Tue, 14 Apr 2026 00:00:00 +0000 Work Competency and Professionalism in Creating Organizational Culture https://mirshus.moestopo.ac.id/index.php/mirshus/article/view/153 <p>This study aims to examine the role of work competency in mediating the relationship between work professionalism and organizational culture. A quantitative cross-sectional explanatory design was employed to test the proposed relationships. The study was conducted at the Secretariat General of the House of Representatives of the Republic of Indonesia, involving 120 employees selected using a census sampling technique. Data were collected through structured questionnaires and analyzed using path analysis, supported by validity, reliability, and normality testing. The results indicate that work professionalism has a significant positive effect on work competency and organizational culture, while work competency also significantly influences organizational culture. Furthermore, work competency partially mediates the relationship between work professionalism and organizational culture, indicating that professionalism affects organizational culture both directly and indirectly through competency development. These findings contribute to the theoretical understanding of human resource management by confirming the role of competency as a key mechanism linking professionalism to organizational outcomes. Practically, the study suggests that organizations should not only promote professional behavior but also strengthen employee competencies through continuous development programs to foster a more effective and sustainable organizational culture</p> Heri Gunawan, Zahera Mega Utama, Jubery Marwan Copyright (c) 2026 Heri Gunawan, Zahera Mega Utama, Jubery Marwan https://creativecommons.org/licenses/by-sa/4.0 https://mirshus.moestopo.ac.id/index.php/mirshus/article/view/153 Tue, 14 Apr 2026 06:16:15 +0000 Framing Honor Killing in Turkey as a Kurdish Problem: A Postcolonial Analysis https://mirshus.moestopo.ac.id/index.php/mirshus/article/view/157 <p>Honor killing refers to the murder of a family member (usually female) who have brought shame or dishonor upon the family. This article explores how honor killing is discussed in Turkey, with particular attention to how the practice is frequently linked to the Kurdish ethnic minority. Drawing on Robert Entman’s framing theory and supported by postcolonial critique, the study analyzes twelve news reports published between 2016 and 2023 in three major Turkish outlets. The analysis indicates that Turkish media and state discourse (manifested in legal system) repeatedly frame honor killing in ways that marginalize and stigmatize Kurds. By attaching the practice to Kurdish identity, these discourses normalize an image of Kurds as ‘backward’ and Turks as modern, reproducing orientalist binaries of tradition versus civilization. Building on Spivak’s concept of the subaltern, the article argues that Kurdish women who always become the victims of honor killing are rendered voiceless and are instrumentalized as symbolic evidence of Kurdish ‘backwardness’. In this framing, women’s suffering becomes a rhetorical device that helps justify state authority and domination over particular minorities.</p> Mufti Rasyid, Yulia Nasrul Latifi, Ibnu Burdah, Muhammad Khoirul Malik Copyright (c) 2026 Mufti Rasyid, Yulia Nasrul Latifi, Ibnu Burdah, Muhammad Khoirul Malik https://creativecommons.org/licenses/by-sa/4.0 https://mirshus.moestopo.ac.id/index.php/mirshus/article/view/157 Tue, 14 Apr 2026 06:39:27 +0000 Instagram Reels, Influencer Credibility, and Halal Cosmetic Purchase Decisions https://mirshus.moestopo.ac.id/index.php/mirshus/article/view/161 <p>This study aims to examine the influence of Instagram Reels and influencer credibility on purchase decisions in Indonesia’s halal cosmetics market, with brand awareness serving as a mediating variable. A quantitative research approach was employed using an online survey of 400 Indonesian Instagram users who follow halal cosmetic brands and have prior purchasing experience. The data were analyzed using structural equation modeling with a partial least squares (PLS-SEM) approach to evaluate both direct and indirect relationships among variables. The findings indicate that Instagram Reels significantly influence brand awareness and purchase decisions, highlighting the persuasive role of visually engaging short-form video content. Influencer credibility significantly enhances brand awareness, while its effect on purchase decisions occurs indirectly through brand awareness. These results demonstrate the important role of brand awareness in translating digital engagement into purchasing behavior. This study contributes to the digital marketing communication literature by clarifying how short-form video content and influencer credibility interact to shape consumer decision-making and provides practical insights for developing effective marketing strategies in halal-oriented markets.</p> Aliya Vika Aliva, Ricardo Indra, Muhammad Aras Copyright (c) 2026 Aliya Vika Aliva, Ricardo Indra, Muhammad Aras https://creativecommons.org/licenses/by-sa/4.0 https://mirshus.moestopo.ac.id/index.php/mirshus/article/view/161 Tue, 14 Apr 2026 06:49:46 +0000 Local Culture-Based Character Education Cultivating Cooperation through Gendang Beleq Schools https://mirshus.moestopo.ac.id/index.php/mirshus/article/view/166 <p>This study examines the contribution of the <em>Gendang Beleq</em> tradition in promoting mutual cooperation among elementary school students. Previous research has largely focused on <em>Gendang Beleq</em> as a performing art and cultural heritage, with limited attention to its role in character education, particularly in fostering cooperation. This study adopts a qualitative case study approach conducted at SDN Petemon, Lendang Ara Village, Kopang Subdistrict, Lombok. It involves five informants: the school principal, a teacher of <em>Gendang Beleq</em> and Pancasila Education, and three fifth-grade students actively engaged in the activities. Data were collected through observation, semi-structured interviews, and documentation, then analyzed using the interactive model of Miles and Huberman, including data reduction, data display, and conclusion drawing. The findings reveal that <em>Gendang Beleq</em> activities provide students with direct experiences of cooperation, shared responsibility, discipline, and social interaction through group practice and performance. Additionally, these activities contribute to preserving local culture while supporting the development of students’ character and social values.</p> <p>&nbsp;</p> Sri Endang, Arpan Islami Bilal, Syafruddin Muhdar Copyright (c) 2026 Sri Endang, Arpan Islami Bilal, Syafruddin Muhdar https://creativecommons.org/licenses/by-sa/4.0 https://mirshus.moestopo.ac.id/index.php/mirshus/article/view/166 Tue, 14 Apr 2026 07:02:02 +0000 Trust, Tax Complexity, and Digital Transformation: Determinants of Tax Compliance https://mirshus.moestopo.ac.id/index.php/mirshus/article/view/172 <p>Tax compliance constitutes a persistent governance challenge in Indonesia, where institutional trust deficits and regulatory complexity persistently undermine voluntary fiscal adherence. This study pursues four objectives: (1) to examine the direct effect of institutional trust on voluntary fiscal adherence; (2) to assess the impact of tax complexity on compliance behavior; (3) to determine whether Digital Transformation moderates the trust-to-compliance relationship; and (4) to evaluate whether Digital Transformation attenuates tax complexity’s adverse effect on adherence. Grounded in the Slippery Slope Framework, Compliance Theory, and the Technology-Organization-Environment (TOE) Framework, a quantitative survey design was employed. Primary data were collected from 396 active tax consultants registered with the Indonesian Tax Consultants Association (IKPI), selected via criterion-based purposive sampling from 450 distributed questionnaires. Partial Least Squares Structural Equation Modeling (PLS-SEM) was applied using SmartPLS 4.0 with 5,000 bootstrap subsamples. Results reveal that institutional trust exerts no significant direct effect on compliance, whereas tax complexity significantly impairs adherence. Digital Transformation operates as a pure moderator enhancing the trust-compliance pathway and as a quasi-moderator mitigating complexity’s adverse influence, collectively explaining 50.6% of variance. These findings confirm Digital Transformation as a pivotal institutional lever for evidence-based fiscal governance reform in emerging economies.</p> Yuli Rawun, Etty Murwaningsari, Titik Aryati Copyright (c) 2026 Yuli Rawun, Etty Murwaningsari, Titik Aryati https://creativecommons.org/licenses/by-sa/4.0 https://mirshus.moestopo.ac.id/index.php/mirshus/article/view/172 Tue, 14 Apr 2026 08:54:43 +0000 Work Motivation and Organizational Culture Mediating Transformational Leadership on Employee Performance https://mirshus.moestopo.ac.id/index.php/mirshus/article/view/152 <p>This study examines the influence of transformational leadership on employee performance, with work motivation and organizational culture as mediating variables. The research was conducted to understand the mechanisms through which leadership affects employee performance within organizational settings. A quantitative approach with a cross-sectional research design was employed. Data were collected through a questionnaire distributed to 304 employees, and the analysis was conducted using path analysis and the Sobel test to examine both direct and indirect relationships among variables. The results indicate that transformational leadership significantly influences work motivation and employee performance. Work motivation also has a significant positive effect on employee performance and plays a mediating role in the relationship between transformational leadership and employee performance. However, transformational leadership does not significantly influence organizational culture, and organizational culture does not mediate the relationship between transformational leadership and employee performance. These findings contribute to leadership and organizational behavior literature by demonstrating that the effectiveness of transformational leadership in improving employee performance operates primarily through individual motivational mechanisms rather than through broader organizational culture. Practically, the results suggest that organizations should strengthen leadership practices that enhance employee motivation in order to improve performance outcomes.</p> Arsyad Daiva Gunawan, Zahera Mega Utama, Jubery Marwan Copyright (c) 2026 Arsyad Daiva Gunawan, Zahera Mega Utama, Jubery Marwan https://creativecommons.org/licenses/by-sa/4.0 https://mirshus.moestopo.ac.id/index.php/mirshus/article/view/152 Wed, 15 Apr 2026 00:00:00 +0000 Restorative Justice Distortion at The Investigation Stage in Indonesia https://mirshus.moestopo.ac.id/index.php/mirshus/article/view/155 <p>The application of restorative justice at the investigation stage of criminal proceedings in Indonesia raises significant normative and empirical concerns. Normatively, the investigation stage is a preliminary phase aimed at identifying whether a criminal offense has occurred, not resolving disputes. Nevertheless, empirical practices show that restorative justice mechanisms are frequently applied during this stage, particularly in fraud and embezzlement cases. Police reports are often used as instruments of pressure to compel settlement, blurring the line between voluntary restoration and coercive negotiation. This study employs a qualitative literature review with a normative-empirical approach, examining statutory regulations, policy frameworks, and scholarly works published between 2015 and 2025. The findings reveal that the premature application of restorative justice at the investigation stage contradicts criminal procedural law and transforms restorative justice from a victim-centered paradigm into a tool of pragmatic case disposal. This article argues that restorative justice must be repositioned to stages where legal certainty regarding criminal liability has been established, ensuring it functions as an instrument of substantive justice rather than a coercive mechanism that bypasses due process of law.</p> Ekawaty Kristianingsih, Oscarius Yudhi Ari Wijaya Copyright (c) 2026 Ekawaty Kristianingsih, Oscarius Yudhi Ari Wijaya https://creativecommons.org/licenses/by-sa/4.0 https://mirshus.moestopo.ac.id/index.php/mirshus/article/view/155 Wed, 15 Apr 2026 05:56:10 +0000 Cross-Sectoral Governance in Combating Online Gambling: A Stakeholder Theory Perspective https://mirshus.moestopo.ac.id/index.php/mirshus/article/view/156 <p>Gambling has become a classic problem in Indonesia, from the early history of independence to the present day. If there is neglect in this condition, it is certain that there will be a negative impact on the general public. This study will use a qualitative method using informants from the perspective of immigration officers. Data collection was carried out using interview methods and documentation in the form of relevant scientific articles. The theory used is the stakeholder theory. The results of the study indicate that cross-sectoral partnerships need to be attempted that must involve Immigration, then there needs to be an evaluation of the online gambling eradication task force policy currently being implemented by the Ministry of Communication and Information, on the other hand there must be involvement of the community and community leaders that need to be considered and interpersonal communication within the family must be prioritized. The limitation of this study is to review the effectiveness of formal legal rules and policies regarding the eradication of online gambling, so that future research can answer the limitations of this study.</p> Muhammad Arief Adillah , Cahyoko Edi Tando Copyright (c) 2026 Muhammad Arief Adillah , Cahyoko Edi Tando https://creativecommons.org/licenses/by-sa/4.0 https://mirshus.moestopo.ac.id/index.php/mirshus/article/view/156 Wed, 15 Apr 2026 06:12:13 +0000 Analyzing Potential Misuse of Notarial and PPAT Deeds for Covert Gratification https://mirshus.moestopo.ac.id/index.php/mirshus/article/view/162 <p>This study aims to examine the potential misuse of notarial and Land Deed Official (PPAT) deeds as formal legal instruments that may operate as concealed channels for illicit gratuities, while also proposing preventive measures to mitigate associated risks. The research employs a normative-empirical approach by integrating statutory analysis with a conceptual framework, focusing on the Law on Notary Office, anti-corruption regulations, and patterns of disguised gratification practices involving authentic deeds. The findings demonstrate that covert gratuities can be facilitated through various notarial documents, particularly sale and purchase agreements, loan contracts, and grant deeds, which may be deliberately structured to obscure unlawful benefits. The study concludes that preventing such misuse requires strengthening professional diligence and regulatory compliance. First, notaries and PPAT officials must rigorously verify the factual accuracy of information provided by the parties and ensure its proper legal formulation, guided by principles of transparency, prudence, and accountability. Second, the consistent implementation of customer due diligence and accurate identification procedures is essential to minimize abuse. These measures are crucial for enhancing legal certainty and maintaining public trust in notarial institutions.</p> Angela Benita Budiman, Azka Nisa Al Birra, Oxanifer, Taufiqurokhman, Watriningsih Copyright (c) 2026 Angela Benita Budiman, Azka Nisa Al Birra, Oxanifer, Taufiqurokhman, Watriningsih https://creativecommons.org/licenses/by-sa/4.0 https://mirshus.moestopo.ac.id/index.php/mirshus/article/view/162 Wed, 15 Apr 2026 06:31:55 +0000 Influence of SASAMBO Cultural Values on Character Building and Civic Learning Management https://mirshus.moestopo.ac.id/index.php/mirshus/article/view/169 <p><em>This study </em><em>aims to analyze the influence of integrating SASAMBO local cultural values on character education strengthening and the management of Civic Education learning among students at the Faculty of Teacher Training and Education, Universitas Muhammadiyah Mataram.</em><em> The study used a quantitative survey approach with a sample of 153 students selected through snowball sampling. Data were collected using a 25-item Likert scale questionnaire and analysed using descriptive statistics and multiple regression using SPSS. The results showed that local culture had a significant influence on character building with a contribution of 41.4%, while the influence on PPKn learning management was 9.2%. These findings confirm that the internalisation of the values of mutual cooperation, tolerance, religiosity, and social responsibility effectively strengthens students' attitudes and morals, but improving learning management also requires the support of pedagogical and institutional factors. The implication is that the integration of local wisdom needs to be optimised as the basis for character education and combined with managerial strategies and learning innovations so that the effectiveness of Civic Education in higher education is more comprehensive and sustainable.</em></p> Zedi Muttaqin, Rr Eko Susetyarini, Joko Widodo Copyright (c) 2026 Zedi Muttaqin, Rr Eko Susetyarini, Joko Widodo https://creativecommons.org/licenses/by-sa/4.0 https://mirshus.moestopo.ac.id/index.php/mirshus/article/view/169 Wed, 15 Apr 2026 06:46:22 +0000 Toward Sustainable Bauxite Chains: Comparing Indonesia and Global Practices to Advance SDG 9 https://mirshus.moestopo.ac.id/index.php/mirshus/article/view/171 <p>This study analyzes Indonesia’s bauxite downstreaming strategy within the framework of United Nations Sustainable Development Goal 9 (SDG 9) and compares it with international experiences in Australia and Guinea. The research employs a qualitative design using case study and comparative policy analysis methods based on secondary data from government reports, statistical agencies, international organizations, and academic literature. The analysis is structured around three key SDG 9 dimensions: industrial capacity (target 9.2), process sustainability (target 9.4), and technological innovation (target 9.5). The findings show that Indonesia’s alumina refining capacity increased from 1.4 million tons in 2021 to approximately 5.3 million tons in 2024, while value added rose from about US$40 per ton of bauxite ore to around US$400 per ton of alumina. Despite this progress, structural challenges remain, including dependence on imported aluminum to meet 54% of domestic demand, a workforce dominated by contractual workers with limited skills transfer, foreign capital controlling 56–63% of downstream projects, and red mud waste generation estimated at 6.36–7.95 million tons annually with minimal utilization. The study concludes that sustainable downstreaming requires comprehensive policies beyond export restrictions, including infrastructure strengthening, low-carbon energy transition, technology transfer, increased R&amp;D investment, ESG adoption, and diversified international partnerships.</p> Fiya Ainur Rohmatika, Arie Kusuma Paksi Copyright (c) 2026 Fiya Ainur Rohmatika, Arie Kusuma Paksi https://creativecommons.org/licenses/by-sa/4.0 https://mirshus.moestopo.ac.id/index.php/mirshus/article/view/171 Wed, 15 Apr 2026 00:00:00 +0000 Debt Covenant, Capital Intensity, and Accounting Prudence: Moderating Role of Litigation Risk https://mirshus.moestopo.ac.id/index.php/mirshus/article/view/173 <p>Purpose of research is to analyze (1) effect of debt covenants also capital intensity on accounting prudence. (2) Whether litigation risk moderates effect of debt covenants also capital intensity on accounting prudence. Conducted using secondary data, specifically quantitative data obtained from financial statements of non-financial consumer goods sector companies listed on BEI during period 2023-2024, resulting in a total sample of 210 observations using multiple linear regression analysis. &nbsp;Results of research indicate debt covenants also capital intensity have significant on accounting prudence. Litigation risk was found to moderate relationship between debt covenants also accounting prudence, suggesting that higher litigation risk encourages implementation of more cautious accounting practices. Company size also growth opportunities are used to control company characteristics that influence financial reporting behavior. Empirical results in form of factors that affect accounting conservatism within framework of agency theory also positive accounting theory. This moderation falls under type of Pseudo Moderator Variable, which is a variable that mediates relationship between dependent also independent variables. Litigation Risk cannot significantly moderate relationship between Capital Intensity also Accounting Conservatism.</p> Nuryatun, Etty Murwaningsari, Azrul Abdullah Copyright (c) 2026 Nuryatun, Etty Murwaningsari, Azrul Abdullah https://creativecommons.org/licenses/by-sa/4.0 https://mirshus.moestopo.ac.id/index.php/mirshus/article/view/173 Wed, 15 Apr 2026 07:24:34 +0000 Pilgrimage, Memory, and Identity at Majeluk Heroes Cemetery, Mataram https://mirshus.moestopo.ac.id/index.php/mirshus/article/view/168 <p>The tradition of visiting heroes’ graves in Majeluk Heroes Cemetery, Mataram, is a cultural practice that integrates ritual and historical commemoration. However, previous studies have largely emphasized its spiritual and social aspects, with limited analysis of its role in shaping collective memory and cultural identity in urban contexts. This study aims to examine how pilgrimage practices contribute to memory formation, cultural education, and identity construction. A qualitative field approach was employed through in-depth interviews with seven informants, participant observation, and documentation, analyzed using data reduction, categorization, and interpretative analysis. The findings show that rituals such as grave cleaning, flower scattering, and collective prayers, particularly during national and religious events, function as structured practices that reproduce historical narratives. These activities also facilitate the transmission of moral values and strengthen intergenerational engagement, especially through student participation. Analytically, the cemetery functions as a cultural space where memory, education, and identity are continuously constructed through social practice. This study demonstrates that local pilgrimage traditions operate as integrated mechanisms of memory reproduction, cultural learning, and identity formation in urban society.</p> <p>&nbsp;</p> Muhammad Ali Akbar, Hafsah, Isnaini Copyright (c) 2026 Muhammad Ali Akbar, Hafsah, Isnaini https://creativecommons.org/licenses/by-sa/4.0 https://mirshus.moestopo.ac.id/index.php/mirshus/article/view/168 Mon, 27 Apr 2026 05:50:17 +0000