Annusfy : Journal of Multidisciplinary Research
Annusfy : Journal of Multidisciplinary Research is a multidisciplinary research and community service journal that contains research studies, community service in the fields of science, education, engineering, agriculture, social humanities, psychology, counseling, forestry, fisheries, animal husbandry, Islamic studies, Islamic boarding schools, da'wah, communication, computers, management, industry, arts and culture, management science, economics, islamic macroeconomics, macroeconomics, sharia economics, sharia finance and operational , production management and health E-ISSN : 3110-2093
Audit Atas Perpajakan Sebagai Instrumen Pengendalian Resiko Kepatuhan Pajak Pada Perusahaan (Studi Kasus: PT. AAC)
The emphasis of the abstract is primarily on the results of tax audits, which are an important instrument in ensuring corporate tax compliance with applicable tax regulations. Tax compliance not only covers the accuracy of tax calculations, but also the accuracy of tax procedures and administration. This paper aims to analyze the role of tax audits as an instrument for controlling tax compliance risks in companies using the case study of PT AAC. The research method used is a qualitative descriptive approach through literature study and analysis of Tax Court decisions. The results of the discussion show that tax audits play an important role in identifying tax non-compliance risks and ensuring formal and material compliance. The PT AAC case study shows that procedural errors in the tax audit process can result in the cancellation of the Tax Assessment Letter for Underpayment (SKPKB), thus emphasizing the importance of accurate audit procedures in controlling corporate tax compliance risks
Audit, Perpajakan, Pengendalian Resiko, Kepatuhan Pajak
Copyright (c) 2026 Nur Asma (Author) https://creativecommons.org/licenses/by-sa/4.0
Pelatihan Peningkatan Kompetensi SDM Pengurus Koperasi Desa Merah Putih Kabupaten Pesisir Selatan
The Human Resources (HR) Competency Improvement Training for the Management of the Merah Putih Village Cooperative in Pesisir Selatan Regency was conducted as an effort to increase the capacity of the management in professional, transparent, and accountable cooperative management. The implementation methods included lectures, interactive discussions, case studies, and hands-on practice in bookkeeping and analyzing cooperative financial reports. The training results showed an increase in the understanding and skills of cooperative management in recording financial transactions, preparing cooperative financial reports, and analyzing the cooperative's financial condition in a simple manner. In addition, this training encouraged increased awareness of the management of the importance of good cooperative governance. This activity is expected to support the sustainability and performance of the Merah Putih Village Cooperative in Pesisir Selatan Regency and increase member trust in cooperative management
Pelatihan, Kompetensi SDM, Koperasi Merah Putih, Pengurus Koperasi, Laporan Keuangan
Copyright (c) 2026 Nora Susanti, Alfattory Rheza Syahrul, Gustia Harini, Mona Amelia, Indra Mulia Pratama, Nilmadesri Rosya, Nisha Selvia, Asti Ananta (Author) https://creativecommons.org/licenses/by-sa/4.0
Peningkatan Pemahaman Tentang Pengelolaan Dan Penyusunan Laporan Keuangan Desa Pada Siswa Siswi SMK Muhammadiyah Larangan Kabupaten Brebes
The community service activity aims to enable students of Muhammadiyah Larangan Vocational School, Brebes Regency to improve their understanding of village financial management and reporting. This community service was attended by 30 12th grade students. The methods used in this community service activity include lectures and discussions, as well as a community service team conducting surveys and direct observations at the location to collect initial data. The results of this community service activity are that students are able to understand both theoretically and in the field (village) about village financial management obtained from the results of discussions and questions and answers.about village financial management obtained from the results of discussions and questions and answers.
Peningkatan Pemahaman Tentang Pengelolaan, Penyusunan Laporan Keuangan Desa
Copyright (c) 2026 Nurul Mahmudah, Yusri Anis Faidah, Erni Unggul Sedya Utami, Andri Widianto (Author) https://creativecommons.org/licenses/by-sa/4.0
Pentingnya Motivasi Dan Disiplin Kerja dalam Meningkatkan Kinerja Pegawai Pada Dinas Pertanian Kabupaten Kepulauan Aru
This study aims to analyze the impact of motivation and work discipline on employee performance at the Department of Agriculture of the Aru Islands Regency. The study employed a descriptive quantitative method involving 35 respondents selected as the research sample. The data analysis techniques included descriptive and inferential analyses, comprising simple linear regression, correlation and determination coefficient analyses, as well as hypothesis testing using SPSS version 25. The results indicate that motivation does not have a significant effect on employee performance. Meanwhile, work discipline is proven to have a positive and significant impact on employee performance at the Department of Agriculture of the Aru Islands Regency. These findings are supported by the statistical analyses conducted.
Motivasi, Disiplin Kerja, Kinerja Pegawai
Copyright (c) 2026 Juliams Siwalette, Nugrawan Saharuddin (Author) https://creativecommons.org/licenses/by-sa/4.0
Edukasi Hukum Penentuan Hak Waris Anak Di Bawah Umur Serta Peranan Pemerintah Dalam Penetapan Ahli Waris
This community service program aims to enhance public understanding and legal awareness regarding minors’ inheritance rights and the role of government institutions in the formal determination of heirs. The program employed a Participatory Action Research (PAR) approach consisting of problem identification, educational planning, participatory legal counseling, and reflective evaluation. The results indicate a significant improvement in community knowledge of inheritance law systems, formal procedures for determining heirs through the court, and the protective role of village governments and related institutions. This initiative is expected to reduce inheritance conflicts, strengthen legal protection for minors, and promote a culture of legal awareness within the community.
Inheritance Law; Minors; Guardianship; Determination Of Heirs; Local Government Role
Copyright (c) 2026 Sri Wahyuni Laia, Dewi Ervina Suryani, Natasya Sabrina Kathlen Sihombing, Mesra Abadi Lase, Upi Indah Stevani Laoli (Author) https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Lingkungan Kerja, Penghargaan dan Motivasi Kerja Terhadap Kinerja Guru di Sekolah Menengah Atas Muhammadiyah 10 Surabaya
The purpose of this study was to analyze the influence of work environment, rewards, and work motivation on teacher performance. This study used a quantitative approach with a survey method and data collection through questionnaires. The population in this study consisted of all teachers at SMA Muhammadiyah 10 Surabaya, totaling 65 people, determined using a saturated sampling technique. The data were analyzed using multiple linear regression with the help of SPSS version 29. The results showed that simultaneously, the variables of work environment, rewards, and work motivation had a positive and significant effect on teacher performance. Partially, all three variables also had a significant effect. A comfortable work environment, fair rewards, and high work motivation contribute to improving teacher performance. Therefore, the school is expected to continue developing a supportive work environment, a proportional reward system, and ongoing efforts to motivate teachers
Work Environment, Rewards, Work Motivation, Teacher Performance
Copyright (c) 2026 Imam Sakhroni, Mohammad Soleh, Fauzie Senoaji (Author) https://creativecommons.org/licenses/by-sa/4.0
Strategi Creator Tiktok Dalam Membangun Kepercayaan Dan Minat Beli
This study aims to analyze how TikTok content creators build trust and increase purchase intention from a user perspective. This study uses a qualitative approach by conducting in-depth interviews with TikTok users who actively watch product review content. The results show that there are several key strategies used by TikTok content creators in building trust and increasing purchase intention, such as using a hook at the beginning of the video to attract attention, communication that feels natural and not forced, and displaying authentic and consistent product reviews. Creators who show honest and consistent product usage experiences are considered more credible and have a greater influence on purchasing decisions than creators who only focus on entertainment.
TikTok, Content Creator, Kepercayaan, Minat Beli, Komunikasi Pemasaran Digital
Copyright (c) 2026 Siti Nur Haliza (Author) https://creativecommons.org/licenses/by-sa/4.0
Analisis Audit Atas Beban Operasi Dalam Meningkatkan Akuntanbilitas Dan Transparansi Laporan Keuangan
This study aims to analyze the role of auditing operating expenses in improving the accountability and transparency of financial statements. The research method used is a qualitative approach with data collection techniques through literature study and financial document analysis. The results of the analysis show that the systematic and continuous implementation of auditing operating expenses can improve the reliability of financial information, minimize the risk of errors and fraud, and strengthen the company's internal control system. In addition, effective audits also assist management in making more accurate and responsible decisions. Thus, audits of operating expenses play a significant role in producing accountable and transparent financial reports
Audit, Operating Expenses, Accountability, Transparency, Financial Statements
Copyright (c) 2026 Atika Tri Yudiman (Author) https://creativecommons.org/licenses/by-sa/4.0
Pelatihan Akuntansi Satuan Kerja Perangkat Daerah (SKPD) Siswa Jurusan Akuntansi SMK Negeri 1 Godean
This community service activity was designed to enhance the understanding and practical skills of students at SMK Negeri 1 Godean in applying accrual-based regional government accounting. The Guest Lecturer Program was conducted on 15–16 October 2025 in collaboration with YKPN Polytechnic Yogyakarta and involved 108 students from the Accounting and Institutional Finance Department. The program consisted of four main sessions: a pre-test, in-depth theoretical instruction, hands-on practice in recording SKPD accounting transactions, and a post-test. In addition, students gained direct practical experience in preparing SKPD financial statements and demonstrated improvements in accuracy and teamwork. Overall, the activity effectively strengthened collaboration between higher education institutions and vocational schools as an implementation of the link and match concept in vocational education.
Guru Tamu, Akuntansi Pemerintahan, SAP Berbasis Akrual
Copyright (c) 2026 Yanto Darmawan, Rahimah Rahimah, Tio Waskito Erdi (Author) https://creativecommons.org/licenses/by-sa/4.0
Persepsi Followers Terhadap Personal Branding Digital : Studi Kasus Akun Tiktok @Khairainsyira
This study aims to understand and analyze followers’ perceptions of the digital personal branding built by the Tiktok account @Khairainsyira_. This study uses a qualitative approach with a descriptive method. Data was obtained through semi-structured in-depth interviews with seven followers selected using purposive sampling techniques, supported by observations of uploaded content. The results show that the digital personal branding of @Khairainsyira_ is perceived positively by followers. Khaira is seen as a friendly, calm, honest, and consistent figure in presenting her self-image. Consistent content, authenticity of personal branding, natural communication style, and active interaction with followers are the main factors in building audience trust. Additionally, the content shared has a positive impact in the form of inspiration for fashion style, increased self-confidence, and motivation for followers. Thus, this study concludes that strong digital personal branding is not only determined by content quality, but also by the value of attitude, communication ethics, and emotional closeness between creators and audiences on social media.
Influencer, Media Sosial, Personal Branding, Persepsi Followers, Tiktok
Copyright (c) 2026 Vhiona Rizkia Fadilah (Author) https://creativecommons.org/licenses/by-sa/4.0
Fasilitasi Pendampingan Kelembagaan Koperasi Kelurahan Merah Putih (KKMP) Di Kelurahan Semarang Barat Kota Semarang
The community service activities aim to provide institutional facilitation and mentoring through training, managerial development, strengthening organizational structures, and developing business development strategies for cooperatives. The methods used include interactive lectures, Focus Group Discussions (FGDs), Problem-Based Learning, and Annual Member Meeting (RAT) simulations. The results of the activities indicate an increase in the understanding of management and members regarding cooperative governance, business planning, service innovation, and cooperative decision-making mechanisms. This mentoring is expected to be the first step in strengthening the Merah Putih Village Cooperative (KKMP) so that it can develop into a healthy, accountable cooperative that contributes to the welfare of the West Semarang Village community
Fasilitasi, Pendampingan, Kelembagaan Koperasi Kelurahan Merah Putih (KKMP).
Copyright (c) 2025 Dina Damayanti, Rini Werdiningsih, Nurkholik Nurkholik, Rekno Sulandjari, Firda Nisafera Ulfa (Author) https://creativecommons.org/licenses/by-sa/4.0
The Contributions of the Arabic Language to Islamic Studies
This article examines the contribution of Arabic to Islamic studies by positioning Arabic not merely as a medium of communication, but as a theological, epistemological, and methodological foundation for understanding Islam. Using a descriptive qualitative design and library research, this study analyzes primary academic literature on Arabic, Qur'anic studies, hadith studies, fiqh, and uṣūl al-fiqh. The research findings demonstrate that Arabic is indispensable for accessing the primary sources of Islam—the Qur'an and the Sunnah—because core meanings are embedded in its grammatical, morphological, and rhetorical structures. Mastery of naḥw, ṣarf, and balāghah is crucial to avoid semantic reduction and interpretive distortion, especially in distinguishing ‘ām–khāṣṣ, ḥaqīqah–majāz, and amr–nahy, as well as in appreciating the i‘jāz lughawī of the Qur’an. This study also shows that Arabic functions as an epistemic framework that shapes Islamic concepts such as ‘ilm, ‘aql, ḥikmah, and fiqh, thus influencing the standards of authority and validity of knowledge.
Arabic Language; Islamic Studies;, Qur’anic Exegesis (Tafsīr); Ḥadīth Studies, Islamic Epistemology,Translation; Uṣūl Al-Fiqh.
Copyright (c) 2026 Arif Widodo (Author) https://creativecommons.org/licenses/by-sa/4.0
Analisis Implementasi Sistem Coretax pada Siklus Pelaporan Pajak di PT Anugerah Bata Indonesia
This study aims to analyze the implementation of the CoreTax system in the tax reporting cycle at PT Anugerah Bata Indonesia, identify the challenges faced by the company in the implementation process, and evaluate efforts to address these challenges. The research method used is descriptive qualitative with data collection techniques including in-depth interviews, observation, and documentation. Data were analyzed using a thematic approach to explore the impact of CoreTax implementation on the company's tax reporting. The results show that CoreTax is able to improve reporting efficiency, integrate various tax administration functions, and reduce manual workload
Copyright (c) 2026 Puspita Maelani, Irma Oktiani, Muthia Ulfa, Rifka Audinasari, Fajriana Khusnul Khotimah, Bangun Widoyoko, Cynthia Dikna Sari , Maulana Agung Saputro (Author) https://creativecommons.org/licenses/by-sa/4.0
Peningkatan Kesadaran dan Kepatuhan Pajak melalui Program Relawan Pajak: Pendampingan Pelaporan SPT dan Edukasi Digital
This community service activity aims to improve public tax literacy and compliance through assistance in reporting Annual Tax Returns and digital tax education. The implementation method includes recruitment and training of students as volunteers, outreach through seminars and digital media, direct assistance in reporting Tax Returns, and education based on interactive modules and digital content. Evaluation was carried out through pre- and post-tests, satisfaction surveys, and analysis of the number of Tax Returns successfully filed. The results of the activity showed a significant increase in tax understanding, formal compliance, and utilization of e-filing services, with more than 85% of participants able to report Tax Returns independently. This program also strengthens the role of students as agents of change and has the potential to become a national model for strengthening a digital-based tax awareness culture
Relawan Pajak, Kepatuhan Pajak, Pelaporan SPT, Literasi Digital, Pengabdian Masyarakat
Copyright (c) 2026 Trisna Gayatri, Danang Adi Putra, Amir Mahmud, Delisa Lestari (Author) https://creativecommons.org/licenses/by-sa/4.0
Fenomena Intergenerational Employment Profesi Transporter Sampah di Kota Yogyakarta
The purpose of this research is to find out whether the profession of waste transporter in the City of Jogjakarta is inherited from parents to their children, and whether this profession provides sufficient welfare. The method used was a descriptive analysis with data collected through questionnaires answered by waste transporters in 14 ministries. The concept used to explain this phenomenon is intergenerational mobility, which is supported by path dependence theory and dual labor market theory. The results of the study show that the majority of waste transporters get this profession from generation to generation. Many transporters do not have access to formal employment and running the profession because they have no choice. Nevertheless, the majority of transporters do not consider this profession to provide long-term well-being. The role of stakeholders is very necessary so that the sustainability of waste collection services can be maintained, and this informal profession can also provide welfare. The government is expected to make provisions on sustainable service rates, and customers are expected to pay the fee according to the agreed schedule.
Pekerja Informal ;Intergenerational Mobility; Trasporter Sampah; Analisis Deskriptif
Copyright (c) 2026 Bisma Jatmika Tisnasasmita (Author) https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Model Pembelajaran AIR Terhadap Peningkatan Keterampilan Menyimak Bahasa Arab Siswa SMPU Karangsawo Lamongan
The purpose of this study is to apply the AIR learning model and determine its effect on improving Arabic listening skills of students at Karangsawo Lamongan Junior High School. Using a quantitative quasi-experimental design approach. Data collection through observation, documentation, pretest and posttest. Data analysis using the t-test. The results of this study indicate that the application of the AIR model has a significant effect on improving students' listening skills. This is shown through the results of the t-test with a calculated t-value for the experimental group of 10.73, a t-table value at a significance level of 0.05 is 1.721 and at a level of 0.01 is 2.518. Because the calculated t-value is greater than both t-table values ​​(10.73> 1.721 and 10.73> 2.518), it is known that the null hypothesis (H₀) is rejected and the alternative hypothesis (Ha) is accepted
AIR Model, Listening Skills, Arabic Language
Copyright (c) 2026 Abdul Taufik Bangga , Nurul Fahmi (Author) https://creativecommons.org/licenses/by-sa/4.0
Dampak Implementasi Akuntansi Berbasis Akrual Terhadap Sistem Informasi Pemerintahan Daerah
This study aims to examine the impact of accrual-based accounting implementation on the Regional Government Information System (SIPD), particularly in the Accounting and Reporting (AKLAP) module, within the Tojo Una-Una Regency Government. The adoption of accrual-based accounting, as mandated by Ministry of Home Affairs Regulation No. 64 of 2013, is intended to enhance the quality of Local Government Financial Reports (LKPD). The research employs a qualitative method using a descriptive approach. Data were gathered through questionnaires, interviews, and direct observations involving 50 respondents from 33 Regional Government Organizations (OPD) in Tojo Una-Una Regency). The findings indicate that the implementation of accrual-based accounting through the SIPD AKLAP module has been successfully carried out across all OPDs, producing a positive effect on the timeliness, relevance, and accuracy of financial reporting. Human resource development and information technology have been identified as key success factors in the effective application of accrual-based accounting. However, certain operational challenges remain and require improvement, particularly in the practical use of the SIPD AKLAP system in daily activities.
Akuntansi Berbasis Akrual, SIPD., Laporan Keuangan
Copyright (c) 2026 Nasrun Naida (Author) https://creativecommons.org/licenses/by-sa/4.0
Pengaruh Promosi Dan Brand Image Terhadap Keputusan Pembelian Konsumen Sepatu Kolaborasi Compass Di Kebayoran Lama
This study aims to analyze the influence of promotion and brand image on the purchasing decision of Compass collaboration shoes in the Kebayoran Lama District, both partially and simultaneously. The method used is quantitative, with 88 respondents as the sample. The study also applies several tests, including validity test, reliability test, classical assumption test, correlation coefficient, regression, coefficient of determination, and hypothesis testing. The results show that promotion has a significant effect on purchasing decisions, with the regression equation Y = 23.303 + 0.490 X1. The tvalue is 8.072 > ttable value 1.988, and the significance value is 0.000 < 0.050, indicating that H0 is rejected and H1 is accepted. This means that promotion partially has a positive and significant effect.Brand image also has a significant influence, with the regression equation Y = 23.030 + 0.724 X2. The tvalue is 7.666 > ttable 1.988 and the significance is 0.000 < 0.050, so H0 is rejected and H2 is accepted. Simultaneously, promotion and brand image significantly influence purchasing decisions, with the multiple regression equation Y = 0.992 + 0.553 X1 + 0.822 X2. The Fvalue is 761.344 > Ftable 3.10 and the significance value is 0.000 < 0.050. Therefore, H0 is rejected and H3 is accepted.
Promotion, Brand Image, Consumer Purchasing Decisions
Copyright (c) 2026 Nani Sriyani (Author) https://creativecommons.org/licenses/by-sa/4.0
Penguatan Peran Keluarga dan Kader Posyandu dalam Pencegahan Stunting pada Ibu Hamil melalui Edukasi Gizi di Desa Semen
This community service activity aims to provide understanding and education on stunting prevention efforts, starting during pregnancy, by strengthening the role of families and Posyandu (Integrated Service Post) cadres. This community service activity utilizes a nutrition education intervention design with a participatory approach. The target group is 35 pregnant women, 35 accompanying family members (fathers or grandmothers), and 35 Posyandu cadres in Semen village in 2025. Results indicate that nutrition education has proven effective in improving family knowledge, attitudes, and support for stunting prevention. The success of the intervention is influenced by the active involvement of families, especially fathers, as well as strengthening the capacity of Posyandu cadres as agents of change at the community level. Conclusion: Family-based nutrition education and Posyandu cadres are effective in strengthening stunting prevention efforts in pregnant women. This program is recommended for sustainable integration into routine Posyandu activities.
Stunting, Nutrition Education, Family, Pregnant Women, Posyandu Cadres
Copyright (c) 2025 Nurul Hidayah, Marwan Marwan, Bambang Riadi Eka Martojo (Author) https://creativecommons.org/licenses/by-sa/4.0
Pemenuhan Hak Dan Kewajiban Kesehatan dan Keselamatan Kerja Melalui Sistem Manajemen K3 Pada PT Antam Tbk
This study analyzes the compliance of Occupational Safety and Health (OSH) implementation at PT Aneka Tambang Tbk, a state-owned mining company, using Government Regulation No. 50 of 2012 on the Occupational Safety and Health Management System (SMK3) as the analytical framework. Employing a descriptive qualitative approach through literature review, data were drawn from legislation, PT ANTAM’s annual and sustainability reports, and relevant scholarly works on mining OSH and Human Resource Management (HRM). The findings show that PT ANTAM demonstrates strong compliance with SMK3, reflected in clear OSH policies, structured risk control systems, continuous training, safety audits, and occupational health programs supporting workers’ well-being. The implementation contributes to fulfilling workers’ rights and highlights corporate responsibility from an HRM perspective. The study concludes that compliance analysis based on literature review is effective for assessing SMK3 implementation and serves as a foundation for strengthening safety culture in the mining sector
Human Resource Management, Occupational Health and Safety, Complaince, Productivity, Safety Culture
Copyright (c) 2025 Firda Widia , Salamatul Afiyah (Author) https://creativecommons.org/licenses/by-sa/4.0
Analisis Volatilitas Return Saham Bank Syariah Indonesia (BSI) dengan Pendekatan GARCH
This study aims to model the daily return volatility of Bank Syariah Indonesia (BSI) in order to understand the characteristics of investment risk in the Islamic banking sector following the merger. Given that financial data often exhibit heteroskedasticity (non-constant variance) and volatility clustering, the use of standard linear models tends to produce biased results. To address this, the study employs Autoregressive Conditional Heteroskedasticity (ARCH) and Generalized ARCH (GARCH) methods, utilizing 948 daily log-return observations. The analytical procedures include the Augmented Dickey-Fuller (ADF) stationarity test, the ARCH effect test, and model selection based on information criteria. The findings indicate that BSI stock returns are stationary at the level form. Diagnostic testing confirms the presence of ARCH effects. Based on the Log Likelihood and Akaike Information Criterion (AIC), the GARCH(1,1) model is identified as the best-fitting specification compared to ARCH(1) and GARCH(1,1)-MA. Parameter estimation reveals a high degree of volatility persistence (α+β=0.92), suggesting that market shocks exert long-term effects on the risk profile of BSI stock.
Copyright (c) 2025 Siti Lailatul Mafruhah (Author) https://creativecommons.org/licenses/by-sa/4.0
Pelatihan Teamwork Organisasi dengan Permainan Estafet Mengisi Air untuk Santriwati Pesantren Al Fatimiyah Lamongan
Organizations knowledge and teamwork strategy to achieve organizational success is important for the younger generation. Various methods can be used to convey this material, one of which is using games. The purpose of this training is delivering material on organizational success factors to haigh school students at the Islamic Boarding School, Al Fatimiyah Lamongan. Water estafet game develop to train softskill students with more interesting methode. The training was conducted using the ADDIE instructional development model, which includes the stages of Analyze, Design, Develop, Implementation, and Evaluation. The water estafet game was carried out in groups and aimed to complete two missions: answering questions and replacing cloudy water with clean water. Each group competed to complete the game and then jointly identified factors that influenced their success. Each participant reflected on the importance of these factors in achieving organizational success. The activity was attended cheerfully and enthusiastically.
Training, Teamwork, Organization, Female Students, Games
Copyright (c) 2025 Pusvyta Sari, Ilmiyatul Jannah, Cici Dzuriyyatul Istiqomah, Aprilia Zahra, Latifatul Insaniyah, Latifatul Qolbiyah, Arsya Lu’lu’ul Mufidah (Author) https://creativecommons.org/licenses/by-sa/4.0
Humanizing Sustainability : Analisis Pengungkapan Aspek Sosial ESG LQ45 Tahun 2024
This research aims to explore how companies included in the LQ45 index disclose social aspects within the Environmental, Social, and Governance (ESG) framework in their 2024 sustainability reports. Through document analysis of Sustainability Reports and supporting literature, this study maps the quality and comprehensiveness of disclosures based on GRI 401–406 social indicators. The results show disparities between sectors: companies in the mining, energy, and banking sectors have more detailed disclosures, particularly on employment and occupational safety aspects, while the FMCG, property, and technology sectors still show limited disclosures, particularly on issues of diversity, industrial relations, and anti-discrimination
ESG, Social Aspects, GRI 401–406, LQ45 Index, Sustainability
Copyright (c) 2025 Nurul Inayah Aulia Anas, Nurhidayana Nurhidayana, Nur Hikma Lestari Abidin, Aliyah Aqila Resmail (Author) https://creativecommons.org/licenses/by-sa/4.0
Transformasi Keselamatan Dan Kesehatan Kerja: Menciptakan Lingkungan Kerja Yang Mendorong Kreativitas dan Inovasi di Indonesia - Studi Literatur
This study analyzes the transformation of K3 in Indonesia from an administrative obligation to a strategic element to support a creative work environment. Through a systematic review (PRISMA 2020) of 15 out of 450 articles, this study revealed three key findings: (1) K3 creates psychological safety as a psychological foundation; (2) K3 increases motivation and job satisfaction; and (3) K3 encourages organizational innovation through employee participation. In conclusion, K3 is a strategic investment for organizational competitiveness that needs to be integrated into HR strategies. Recommendations for further research are longitudinal empirical studies.
Occupational Safety and Health, Psychological Safety, Employee Creativity, Organizational Innovation, Systematic Literature Review
Copyright (c) 2025 Nur Fitri Ramadhani, Yuliana Yuliana, Athaya Aqilah Dhafyah, Tika Pabuntang (Author) https://creativecommons.org/licenses/by-sa/4.0
Upaya Hukum Korban Kegiatan Outing Class Yang Mengakibatkan Korban Jiwa Dikategorikan Sebagai Perbuatan Melawan Hukum
This study aims to examine whether casualties arising from outing class activities both fatalities and victims experiencing physical or psychological trauma can be categorized as unlawful acts. It also seeks to identify the legal remedies available to victims and their families as the disadvantaged parties in holding the responsible institution accountable for material and immaterial losses. Although outing class activities are intended to enhance students’ creativity, skills, and learning experiences through outdoor learning, they have increasingly received negative public stigma when such activities result in tragedies causing loss of life. These incidents raise parental concerns regarding student safety, prompting victims and their families to pursue legal measures as a form of protection and to ensure equal treatment before the law. This research employs a normative juridical approach, examining legal provisions, norms, and doctrines relevant to the issues addressed. The study concludes that the actions of the school can be classified as unlawful acts when assessed against the established legal elements and the facts of the incident. Consequently, the school bears legal responsibility for the harm caused by the negligence of its employees, particularly teachers, in organizing outing class activities. Accountability includes providing compensation for both material and immaterial damages suffered by the victims.
Outing Class, Unlawful Act, Legal Remedies
Copyright (c) 2025 Dimas Bayu Sakti, Dipo Wahjoeono (Author) https://creativecommons.org/licenses/by-sa/4.0
Analisis Teoretis Atas Hubungan Antara Kepuasan Kerja Dan Kinerja Karyawan: Sebuah Studi Literatur
This study analyzes the relationship between job satisfaction and employee performance through a literature review of publications from the last ten years (2015–2024). The review results indicate that job satisfaction has a positive impact on performance, both on task performance and extra-role behavior. This relationship is also influenced by factors such as motivation, organizational commitment, and leadership style. In addition to finding consistency in empirical findings, the study identifies a research gap in methodologies still dominated by quantitative methods and the limited sectors studied. This study provides a theoretical basis for the development of further research and human resource management practices.
Kepuasan kerja;Kinerja karyawan;Organizational Citizenship Behavior (OCB); Motivasi kerja; Komitmen organisasi.
Copyright (c) 2025 Desi Rindianti, Muhammad Naufal Nazwar, Elza Safirah, Jusma Jusma, Chrisdayanti Br. Ginting (Author) https://creativecommons.org/licenses/by-sa/4.0
Peran Manajemen Sumber Daya Manusia dalamMengimplementasikan K3 di Tempat Kerja: TinjauanLiteratur
This study aims to analyze the role of Human Resource Management (HRM) in implementing Occupational Health and Safety (OHS) in the workplace through a literature review approach. The research was conducted by examining various scientific sources related to OHS policies, safety training, internal supervision, and safety culture development. The findings indicate that HRM plays a strategic role in the successful implementation of OHS through the formulation of safety policies, the provision of continuous training, monitoring compliance with standard operating procedures, and the development of a strong safety culture. Previous studies show that a well-structured OHS system can significantly reduce workplace accidents. Additionally, managerial commitment, worker involvement, and the availability of safety facilities are key factors influencing the effectiveness of OHS implementation. This study emphasizes that the success of OHS is not solely determined by regulatory compliance but also by the active role of HRM in managing workers’ behavior, knowledge, and adherence to safety procedures. Therefore, HRM must develop sustainable and adaptive safety strategies to enhance workplace safety comprehensively.
Human Resource Management, OHS, Safety Culture, Safety Training, Compliance
Copyright (c) 2025 Riska Ayu Andira, Muhammad Alief Akkas, M. Nur Andika Akbar, Nisma Aliyah Muin (Author) https://creativecommons.org/licenses/by-sa/4.0
Peran Pelatihan dan Pegembangan MSDM Terhadap Kompetensi Karyawan
This study aims to analyze the role of human resource (HR) training and development in enhancing employee competence through a literature review. A qualitative method with a literature study approach was employed using 12 articles published between 2020 and 2025. The findings indicate that training plays a crucial role in strengthening employees’ technical skills by reducing competency gaps and improving work effectiveness through needs-based programs. Meanwhile, HR development contributes to long-term competency building, including soft skills such as leadership, communication, creativity, and adaptability. The integration of training and development also fosters a learning culture, increases motivation, enhances loyalty, and improves overall employee performance. Therefore, training and development serve as strategic investments for organizations to develop competent, adaptive, and future-ready human resources
Pelatihan, Pengembangan SDM, Kompetensi Karyawan, Budaya Belajar, Kinerja
Copyright (c) 2025 Rifda Faida, Reski Gala, Karyati Nur, Fitriani Kasmin, Syafar Ahmad (Author) https://creativecommons.org/licenses/by-sa/4.0
Perencanaan dan Pengembangan Karir di Era Digital: Tinjauan Literatur atas Transformasi Strategi MSDM Modern
The development of digital technology in the Industry 4.0 era has driven significant transformation in Human Resource Management (HRM), particularly in career planning and development. Digitalization shifts career systems from hierarchical structures to competency-based digital career models that require employee self-management through continuous learning and technological utilization. This study employs a qualitative approach using a Systematic Literature Review of 2020–2025 publications on HR digitalization, HRIS, AI, Big Data, and LMS. The findings show that technology enhances the efficiency of competency mapping, performance assessment, and learning access, although challenges such as digital literacy gaps and resistance to change persist. Technology acts as an enabler, while the HR manager’s role evolves into a strategic talent architect who integrates technology with data-driven talent management.
Digital transformation, Human Resource Management, HRIS, Career development
Copyright (c) 2025 Inayah Nur Syabany, Putri Amelia, Nurhalizah Nurhalizah, Luthfiyyah Luthfiyyah, Andi Nurul Azisah (Author) https://creativecommons.org/licenses/by-sa/4.0
Studi Literatur: Dampak Stres Kerja Terhadap Kinerja Karyawan
Work stress is a psychological and physiological condition that arises when there is an imbalance between job demands and an individual’s ability to cope with them. This study aims to describe the concept of work stress, its causal factors, the impact it has on employee performance, and the strategies for managing it. Based on a review of recent literature (2018–2025), work stress may originate from personal factors, organizational environments, and external conditions that are interconnected. The impact of work stress is comprehensive, encompassing decreased performance, physical and mental health disorders, and disrupted social relationships in the workplace. Nevertheless, moderate levels of stress (eustress) can actually stimulate motivation and productivity. Therefore, stress management should be implemented holistically through individual, organizational, and social approaches. Organizations need to create a healthy work environment that supports employees’ psychological well-being, while individuals are encouraged to strengthen their adaptability and Emotional resilience in order to maintain optimal performance
Copyright (c) 2025 Asrianti A. Latif, Athiva Meyliani, Novia Ramadhani, Nindi Karya Ramadani (Author) https://creativecommons.org/licenses/by-sa/4.0