Daengku: Journal of Humanities and Social Sciences Innovation
Daengku Journal of Humanities and Social Sciences Innovation Daengku: Journal of Humanities and Social Sciences Innovation is an international peer-reviewed open-access journal dedicated to the interchange of high-quality research results in all aspects of humanities and social sciences. The journal publishes state-of-the-art papers on fundamental theory, experiments, and simulation, as well as applications, supported by a systematic proposed method, sufficient review of previous works, expanded discussion, and a concise conclusion. As part of our commitment to the advancement of science and technology, Daengku follows an open-access policy, allowing published articles to be freely available online without any subscription. Submitted papers must be written in English for initial review by editors, followed by review from a minimum of two reviewers. Submit Manuscript Template Author Guidelines Indexed By Scopus Elsevier DOI Prefix 10.35877 by Crossref Online ISSN 2775-6165 e-ISSN Frequency 6x /Year Bimonthly Business Model Open Access Author-pays Aims & Scope Daengku: Journal of Humanities and Social Sciences Innovation is an international peer-reviewed open-access journal covering all aspects of humanities and social sciences research, from fundamental theory to applied and simulation-based studies. The journal welcomes manuscripts with a systematic proposed method, sufficient review of prior works, expanded discussion, and concise conclusions. Submissions must be written in English and pass initial editorial screening before double-blind review by at least two reviewers. Art & Humanities Social Sciences Economics & Econometrics Business, Management, & Accounting Journal Info Abbreviation daengku j. hum. soc. sci. innov. Organized / Collaboration PT Mattawang Mediatama Solution Indexing Scopus Citation Analysis Scopus · Web of Science · Google Scholar Journal Metrics (2025–2026) 26.71% acceptance rate 73.29% rejection rate 15.33 days to first decision 123.71 days average processing time
Self-Transcendence and Purchase Decision of Ethnic Accessories: Mediating Role of Perceived Customer Design Thinking
The rapid digitalization of the marketplace has created both opportunities and challenges for cultural heritage products, particularly ethnic accessories. While digital platforms expand market access, they also increase the risk of cultural commodification, where traditional meanings are reduced to aesthetic values. This study aims to examine the influence of self-transcendence on purchase decisions for ethnic accessories and to investigate the mediating role of Perceived Customer Design Thinking (PCDT) within the framework of Consumer Culture Theory (CCT). A quantitative explanatory research design was employed using a purposive sampling technique. Data were collected through an online survey involving 407 consumers of the Subeng Klasik brand in Indonesia. The collected data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS software. The results demonstrate that self-transcendence has a positive and significant effect on PCDT (? = 0.430, p < 0.001) and purchase decisions (? = 0.313, p < 0.001). Furthermore, PCDT significantly influences purchase decisions (? = 0.343, p < 0.001). The mediation analysis reveals that PCDT partially mediates the relationship between self-transcendence and purchase decisions (? = 0.147, p < 0.001). These findings indicate that consumers who possess stronger values of universalism and benevolence are more likely to appreciate authentic cultural design processes and subsequently make purchasing decisions toward ethnic accessories. The study contributes to the extension of Consumer Culture Theory by introducing PCDT as a cognitive-emotional mechanism that bridges abstract cultural values and tangible economic behavior. Practically, the findings suggest that cultural heritage brands should emphasize authentic storytelling and empathetic design strategies to enhance consumer engagement and sustainable purchasing behavior in the digital era.
Copyright (c) 2026 Deartha Indra Utama, Evan Yohanes , Innocentius Bernarto https://creativecommons.org/licenses/by-nc-sa/4.0
Integrating Religious Moderation into a School-Based Bullying Prevention Framework: Evidence from a Philippine Context
Purpose– This study aims to develop and evaluate a school-based bullying prevention model integrating religious moderation principles to enhance adolescents’ understanding of bullying behavior within a Philippine secondary school context. Design/methods/approach – A quasi-experimental pre-test–post-test control group design was employed involving 74 tenth-grade students divided into experimental (n = 37) and control (n = 37) groups using purposive sampling. The intervention consisted of a two-day structured psychoeducational program integrating values of tolerance, empathy, and moral responsibility. Data were analyzed using Shapiro–Wilk normality testing followed by Wilcoxon signed-rank and Mann–Whitney U tests. Findings– The experimental group demonstrated a statistically significant increase in bullying understanding scores from pre-test to post-test compared to the control group (p < .05). Gain score comparisons further indicated that the intervention contributed to measurable improvement in students’ cognitive awareness of bullying behavior. Research implications/limitations– The study is limited to one school context and employs purposive sampling, restricting broader generalization. Future research should test the model across multiple schools and cultural settings and examine behavioral outcomes beyond cognitive understanding. Originality/value-This study offers a theoretically grounded and context-specific bullying prevention framework integrating religious moderation within moral regulation and social-ecological perspectives.
Copyright (c) 2026 Mariah Kibtiyh, Fitriah M. Suud, Kana Safrina Rouzi, Mirawati Mirawati, Kasmil S. Abdulwahid, cut Afrina, Wahyu Khafidah https://creativecommons.org/licenses/by-nc-sa/4.0
Advancing Public Hospital Responsiveness and Satisfaction among Patients in Cambodia: A Focus on Healthcare Services
The aims of this study were to investigate the level of public hospital responsiveness, the level of patient satisfaction after using healthcare services in public hospitals and to examine the relationship between the two variables. This study used a quantitative correlational design, and data were collected through a questionnaire. The participants were 220 patients attending public hospitals in Cambodia. The data analysis was performed using statistical package for the social sciences version 25, and descriptive and inferential statistical methods were used to answer the research questions. The results showed high hospital responsiveness and patient satisfaction with 4.15 and 4.36 means respectively. There was a moderate and significant correlation between hospital responsiveness and patient satisfaction (r=0.34, p<0.01). The results indicated that the improvement of hospital responsiveness can enhance patient satisfaction. Additionally, public hospitals need to improve the responsiveness to get patient satisfaction which is the core element of the patient-centered service delivery. The study is original in providing empirical evidence on the relationship between hospital responsiveness and patient satisfaction in Cambodian public hospitals, an area that has been subject to limited systematic investigation. Responsiveness and patient satisfaction have been well-studied in other countries but there are few quantitative, data-driven studies of public hospitals in Cambodia, especially from the perspective of the patients.
Copyright (c) 2026 Kosal Thay, Sovantha Ros, Phyny Sin, Chamnan Sok, Sarom Mok, Sereyrath Em https://creativecommons.org/licenses/by-nc-sa/4.0
A Computational Thinking Learning Trajectory for Primary Mathematics through Renewable Energy Optimization Projects
Despite the increasing emphasis on Computational Thinking (CT) in primary education, limited research has examined how CT can be systematically developed through mathematics learning trajectories situated in authentic sustainability contexts. This study aimed to design and validated a Computational Thinking Learning Trajectory (CTLT) that integrates four CT practices—Data Practices, Modeling and Simulation, Computational Problem-Solving, and Systems Thinking—through renewable energy optimization projects in primary mathematics classrooms. Using a design research approach, the study was conducted in three phases: preliminary design, teaching experiment, and retrospective analysis. Participants were 30 fourth-grade students (aged 9–10 years) from an primary school in Madiun, Indonesia. Quantitative and qualitative data were collected through observations, interviews, student artifacts, and assessment rubrics to investigate the emergence of CT practices during learning activities. The results, derived from rubric attainment scores and supported by qualitative evidence, showed that all CT practices emerged during learning activities, with Modeling and Simulation (93.3%), Computational Problem-Solving (83.3%), Data Practices (80%), and Systems Thinking (70%) demonstrating substantial levels of attainment. Students demonstrated a progression from arithmetic reasoning toward algorithmic and systems-oriented thinking as they analyzed data, constructed models, evaluated alternative renewable energy solutions, and optimized decision-making processes. The validated learning trajectory provides empirical evidence of how sustainability-based mathematical projects can support the development of CT in primary education. These findings contribute to the growing body of research on CT integration in mathematics curricula and offer practical guidance for implementing project-based learning within the Indonesian Merdeka Curriculum.
Copyright (c) 2026 Swasti Maharani, Irna Tri Yuniahastuti, Vera Dewi Susanti, Ihtiari Prastyaningrum, Addy Septyawan https://creativecommons.org/licenses/by-nc-sa/4.0
The Effect of Financial Performance and Firm Size on Stock Prices, with Dividend Policy as a Moderating Variable
This study aims to analyze the impact of financial performance and firm size on stock prices, with dividend policy as a moderating variable, among conventional banking firms listed on the Indonesia Stock Exchange (IDX) during the 2018–2024 period. Employing a quantitative research design, the study utilizes secondary data collected from the annual reports and financial statements of banking firms. The sample was determined through purposive sampling, resulting in 77 firm-year observations. Panel data regression was applied to test the proposed relationships. The results indicate that ROE has a positive and significant effect on stock prices, suggesting that higher corporate profitability leads to greater investor confidence and higher market value. Conversely, firm size does not have a significant effect on stock prices, suggesting that firm scale alone is insufficient to influence investors’ investment decisions. Additionally, the DPR was found to moderate the effect of ROE on stock prices but failed to moderate the effect of firm size on stock prices. These findings suggest that banking sector investors place greater emphasis on a company’s ability to generate profits and the consistency of its dividend payouts compared to company size when assessing investment prospects. The study’s results support Signaling Theory, which asserts that profitability and dividend policy serve as relevant signals in stock price formation.
Copyright (c) 2026 A. Rendy Sandra Mamola, Dini Wahjoe Hapsari https://creativecommons.org/licenses/by-nc-sa/4.0
Structural Model of Financial and Digital Literacy in Preventing Online Gambling among Students
Financial and digital literacy are essential competencies for college students, enabling them to manage their finances efficiently and avoid engaging in online gambling. Lack of risk awareness and poor self-control can make college students more vulnerable to harmful financial habits. This study explores how financial and digital literacy influence college students' financial behavior, with Financial Stress Reduction (FSR) and Better Self-Control and Budgeting Behavior (BSCB) acting as mediators of Gambling Risk Awareness (AGR) and Gambling Access Resistance (RGA). This study employed a quantitative, cross-sectional approach, surveying 517 students from various academic levels, selected through random sampling. Information was collected through an online survey consisting of 35 questions with a five-point Likert scale and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.1.0.3. The results indicate that financial and digital literacy have a substantial impact on FSR and BSCB, fully mediating the relationship between literacy and AGR/RGA. These findings highlight the need to combine literacy programs with methods to manage financial stress and encourage responsible budgeting. Educational institutions are urged to combine literacy initiatives with training in self-control, financial planning, and digital security awareness.
Copyright (c) 2026 Sitti Hasbiah, Nurhayani, Ilma Wulansari Hasdiansa, Andika Isma, Hajar Dewantara https://creativecommons.org/licenses/by-nc-sa/4.0
Performance Interpretation as a Mechanism for the Preservation and Contemporary Representation of Intangible Cultural Heritage
This study was a case study exploring the impact of the intangibility of cultural heritage in the field of folkloristic science cultural presentations in the 21st-century sociocultural environment. Priority was given to the exploration of performance as the site of cultural maintenance, in terms of cultural transmission and the reinterpretation of traditional artistic meanings in shifting cultural environments. The research drew on theories in the cultural studies approach along with musicological and performance interpretation stances. The results propose that the performance of interpretation is an important means in the (re)construction of cultural memory as well as in the historically informed artistic tradition’s perpetuation. This study portrays how engagement with choreography and dance meaning at the interpretative level exposes the dancer to retain semantic, stylistic and structural elements of tradition while challenging the dancer to imagine and creatively transform these elements in contemporary musical culture. They further demonstrate that the fulfilment of intangible cultural heritage relies on situated interpretative attitudes that enable re-interpretations of conventional musical expressions, through which they become meaningful for contemporary listeners. The research significance has implication in the field of music education, performance culture and cultural policy with respect to intangible cultural heritage.
Copyright (c) 2026 Oleh Kopeliuk, Olga Cherednychenko, Ihor Sediuk, Stanislav Pavlovych, Stanislav Pototskyi https://creativecommons.org/licenses/by-nc-sa/4.0
Developing the Digital Trilogy Integration Model for Multicultural Islamic Education in the Digital Age
This study investigates the integration of digital spirituality and cyber-ethics within multicultural Islamic education for Generation Z learners in response to the growing challenges of digital transformation and religious identity formation. Employing an exploratory sequential mixed-methods design, the study was conducted in two phases. The qualitative phase involved digital ethnography, participant observation, semi-structured interviews, and focus group discussions with purposively selected students and Islamic education teachers to explore emerging dimensions of digital spirituality and cyber-ethical behavior. Findings from this phase informed the development of a survey instrument that was administered to 210 participants (200 students and 10 Islamic education teachers) from five secondary educational institutions in Pasuruan, Indonesia. Qualitative data were analyzed using thematic analysis, while quantitative data were examined through Structural Equation Modeling (SEM) to validate the relationships among digital spirituality, cyber-ethics, and multicultural Islamic education constructs. The findings reveal a substantial gap between conventional Islamic pedagogical practices and the digital spiritual expectations of Generation Z learners. Approximately 73.5% of participants demonstrated higher engagement with Islamic values when learning experiences incorporated digitally immersive environments and multicultural perspectives. The study further identifies the integration of the Islamic trilogy aqidah, sharia, and tasawuf with cyber-ethical principles as a significant predictor of responsible digital citizenship, religious moderation, and intercultural competence. Based on the integrated qualitative and quantitative findings, this research proposes the Digital Trilogy Integration Model (DTIM), a conceptual framework that harmonizes classical Islamic educational values with contemporary digital learning ecosystems. The model contributes to the advancement of Islamic educational theory by providing an empirically validated approach to strengthening digital spirituality, ethical online behavior, and multicultural competence among Generation Z learners in increasingly pluralistic and digitally mediated societies.
Copyright (c) 2026 Achmad Yusuf, M. Jamhuri, Rahmad Zainul Abidin https://creativecommons.org/licenses/by-nc-sa/4.0
Inclusive Leadership and Career Adaptability: The Sequential Mediating Roles of Psychological Safety and Thriving at Work
The increasingly dynamic work environment driven by digital transformation, technological disruption, and evolving career demands has made career adaptability a critical capability for employees navigating uncertainty and change. This study examines how inclusive leadership shapes career adaptability through the sequential mediating roles of psychological safety and thriving at work. Using a quantitative explanatory design, data were collected from 200 employees across various industries in Indonesia through purposive sampling and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. The findings show that inclusive leadership significantly enhances psychological safety, thriving at work, and career adaptability both directly and indirectly. Psychological safety and thriving at work both serve as significant mediators, with psychological safety emerging as the stronger mediating mechanism, as reflected by its larger indirect effect on career adaptability compared to thriving at work. Most importantly, this study confirms that inclusive leadership contributes to career adaptability through a sequential process in which employees first feel psychologically safe, then experience greater learning and vitality at work, and ultimately become more capable of adapting to changing career demands. Together, these mechanisms explain 62.7% of the variance in career adaptability. The findings highlight that employees’ ability to adapt does not develop in isolation; rather, it is shaped by everyday workplace experiences and interactions with their leaders. When leaders are open, approachable, and supportive, employees are more likely to feel safe, continue learning, and grow in their careers. For organizations, these findings suggest that developing inclusive leadership should go hand in hand with creating a psychologically safe work environment. Future research may extend this model by examining additional variables and testing its applicability across different career stages and cultural contexts in Southeast Asia
Copyright (c) 2026 Theresa Jeconia Maheswari, Pinsen Pinsen, Derrick Darrion Theogovert , Ira Setyawati https://creativecommons.org/licenses/by-nc-sa/4.0
Designing Wayfinding and Signage to Promote Environmental Cleanliness in the Densely Populated Coastal Areas of North Makassar
Environmental cleanliness in densely populated coastal areas remains a critical issue, influenced not only by infrastructure but also by human behavior. This study examines the role of wayfinding and signage design in promoting environmental cleanliness in Makassar City. A quantitative approach was conducted through a survey of 174 respondents across four coastal locations in Makassar, Indonesia. The study measured environmental cleanliness, navigation and orientation, signage effectiveness, and design preference, and applied MANOVA and ANOVA to analyze differences across locations. The findings reveal that while navigation is generally adequate and signage is perceived as effective and visually appealing, environmental cleanliness remains low, indicating a gap between awareness and behavior. Significant differences were found in cleanliness, signage effectiveness, and design preference, but not in navigation. Based on these findings, the study proposes a design framework that enhances signage as a behavior-oriented communication system. This research highlights the importance of combining data-driven insights and design of wayfinding and signage to promote sustainable environmental behavior in coastal urban environments.
Copyright (c) 2026 Agussalim Djirong, Faizal Erlangga Makawi, Rahmansah https://creativecommons.org/licenses/by-nc-sa/4.0
Digitalization of Cirebon Batik SMEs: E-Commerce Strategies for Heritage Preservation and Profitability
Cirebon batik is both a living cultural heritage and a livelihood base for thousands of micro, small, and medium enterprises (SMEs) clustered in Trusmi. The migration of consumers to digital marketplaces has placed these heritage producers under competitive pressure that threatens their commercial viability and the continuity of traditional craft knowledge. This study investigates how Cirebon batik SMEs design e-commerce strategies that reconcile two often antagonistic objectives: heritage preservation and profitability. Using a qualitative multi-case design, data were gathered through in-depth interviews, focus group discussions, participant observation of online selling, and analysis of platform storefronts across three SME clusters. Effective digitalization emerged not as uniform technology adoption but as a layered repertoire combining marketplace listings, social commerce, live selling, and own-channel storytelling, calibrated to each enterprise's digital maturity. A positive association was found between a constructed Digital Maturity Index and net profit margin, while preservation advanced through motif provenance disclosure and digital cataloguing. The study proposes a Heritage-Profitability Digital Integration model operationalizing authenticity, adaptive capability, multichannel orchestration, value capture, and continuity as governance principles for craft-based digital enterprise
Copyright (c) 2026 Mahfud Mahfud, Ikhsan Nendi, Antonio Guterres, Puteri Kamilla, Abdurokhim Abdurokhim https://creativecommons.org/licenses/by-nc-sa/4.0
Integrating South Sulawesi Local Cultural Values into English Language Teaching through Digital Platforms: Teachers’ Suggestions and Challenges
This study examines English teachers’ competency practices, perceptions, challenges, and expectations regarding the integration of local cultural values into English language teaching (ELT) in South Sulawesi. Using a descriptive qualitative design supported by quantitative indicators, the research investigates how teachers incorporate digital media, multimodal resources, and culturally relevant materials, and how these practices contribute to culturally responsive pedagogy. The findings show that teachers increasingly adopt digital tools, such as social media, YouTube, and e-modules, to facilitate contextual and multimodal learning, reflecting a shift toward technology-supported and student-centered approaches. Teachers also demonstrate positive perceptions toward culture-based instruction, acknowledging its role in enhancing engagement, cultural awareness, and identity development. However, several challenges remain, including limited technological facilities, insufficient professional training, time constraints in preparing digital cultural materials, and the scarcity of authentic local cultural resources. Additional barriers include learners' reduced cultural awareness and the influence of globalization, which diminishes interest in local values. Teachers propose several recommendations, including the development of culturally grounded teaching materials, sustained professional development aligned with TPACK principles, stronger curriculum support, improved school infrastructure, and increased community involvement in cultural learning. Overall, this study highlights that successfully integrating local culture into ELT requires coordinated efforts across pedagogical, technological, and institutional domains to ensure sustainable, culturally meaningful, and contextually relevant English language learning practices.
Copyright (c) 2026 Syarifuddin Dollah, Fauzan Hari Sudding Sally, Haryanto Atmowardoyo, Geminastiti Sakkir, Fauzia Sehuddin https://creativecommons.org/licenses/by-nc-sa/4.0
Digital Governance and Fraud Risk Management in Indonesia's SIHALAL-Based Halal Certification: A Shariah-Compliant Information Systems Framework
This study examines digital governance gaps on the SIHALAL platform and investigates potential moral hazard and fraud risks in the self-declared halal certification scheme in Indonesia. This study employed an explanatory sequential mixed-methods design , analyzing survey data from 107 MSMEs assisted by the Halal Center, partners of BPJPH, and qualitative data from in-depth interviews with internal stakeholders, senior information technology auditors, and halal experts. Quantitative analysis was conducted using descriptive statistics and the Spearman correlation test, while qualitative data was analyzed using the Miles and Huberman interactive model. The results of the study indicate that information asymmetry and low digital literacy among facilitators indicated by the average MSME digital literacy score of 2.83 out of 5.00 and 55.1% of respondents who do not follow the development of advanced digitalization significantly increase system vulnerability, which triggers inaccurate verification processes and high risks of data manipulation, as confirmed by a strong Spearman correlation between low digital literacy and perceived fraud risk (? = 0.624; p < 0.001). The findings of this study indicate that the integration of Sharia-compliant digital governance principles, particularly through automated verification mechanisms such as geotagging , digital timestamps , and artificial intelligence (AI)-based image validation effectively mitigates internal fraud and ensures structural alignment with the values of Maqasid Sharia, especially in safeguarding religion ( hifz ad-din ) and public welfare ( hifz an-nafs ).
Copyright (c) 2026 Muhammad Khoirul Umam, Lisnawati Lisnawati, Ellin Herlina, Ade Bani Riyan, Widiantoro Sigit Rahardjo https://creativecommons.org/licenses/by-nc-sa/4.0
The Role of Ethical and Moral Perception in Linking Shariah-Compliant Investment, Psychosocial Factors, and Behavioral Change toward Online Gambling
The rapid expansion of digital technology has created both opportunities and risks for young adults in managing financial behavior, particularly in the context of Shariah-compliant fintech investment and exposure to online gambling. This study aims to develop and empirically test an integrative Shariah-based framework that positions ethical and moral perception (EMP) as a central mediating mechanism linking psychosocial determinants and religious compliance to mental health and behavioral reform following online gambling exposure. A quantitative cross-sectional survey design was employed, involving 562 Muslim youth across six major regions of Indonesia, selected through stratified purposive sampling. Data were collected via an online questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings revealed that perceived behavioral control, risk preference, and Shariah compliance significantly and positively influenced EMP, whereas fintech self-efficacy demonstrated a negative effect, and subjective norms were not significant. EMP strongly predicted both improved mental health and positive behavioral changes toward avoiding online gambling. Mediation analysis confirmed that EMP mediated most of the hypothesized relationships, underscoring its pivotal role in aligning financial behavior with moral standards. The study contributes theoretically by integrating Islamic finance, behavioral ethics, and mental health recovery, while offering practical implications for policymakers, educators, and fintech developers to embed ethical literacy into financial education and digital platforms. Limitations include the focus on Indonesian students, suggesting the need for broader cross-cultural studies and the exploration of additional psychological variables such as self-control, emotional intelligence, and social support.
Copyright (c) 2026 Masdar Ryketeng, Ilma Wulansari Hasdiansa, Hajar Dewantara, Andika Isma, Mas'ud https://creativecommons.org/licenses/by-nc-sa/4.0
Adaptive Game-Based Learning and Arabic Vocabulary Achievement: A Quasi-Experimental Evaluation of AI-Supported Instruction
This study evaluates the effect of a rule-based AI-supported adaptive game-based learning system on Arabic vocabulary learning among secondary-level students in Indonesia. A quantitative quasi-experimental pretest-posttest control group design was employed with 84 students, consisting of 42 students in the experimental group and 42 students in the control group. The experimental group learned Arabic vocabulary through an adaptive game-based system that adjusted task difficulty based on response accuracy, error patterns, and learning progress, while the control group received conventional vocabulary instruction. Data were analyzed using descriptive statistics, paired-sample t-tests, Welch’s t-test for gain-score comparison, effect size estimation, normalized gain analysis, and ANCOVA. The results showed that both groups improved, but the experimental group achieved stronger vocabulary gains than the control group. The mean gain score was 7.07 in the experimental group and 3.64 in the control group. Welch’s t-test confirmed a significant between-group difference in gain scores, and ANCOVA showed that the experimental group retained a significant adjusted advantage after controlling for pretest scores. These findings suggest that adaptive game-based learning can support Arabic vocabulary development, although the low N-Gain values and baseline differences require cautious interpretation.
Copyright (c) 2026 Mochamad Hasyim, S Syarifuddin, Lukman Hakim https://creativecommons.org/licenses/by-nc-sa/4.0
Legal Protection for Directors of State-Owned Enterprises Against Corruption Criminal Liability in Corporate Action Decisions Under the Business Judgment Rule Principle
This study examines the adequacy of the Business Judgment Rule (BJR) as a legal protection mechanism for directors of State-Owned Enterprises (SOEs) against corruption criminal liability arising from corporate action decisions. The issue is significant because SOE directors in Indonesia often face criminal prosecution when high-value business decisions result in financial losses, particularly in transactions involving acquisitions, mergers, divestments, or restructuring. Although Law Number 1 of 2025 has formally codified the BJR through Article 9F, its effectiveness remains uncertain due to the continuing tension between corporate law, state finance doctrine, and anti-corruption enforcement. This research employs normative or doctrinal legal research by analysing statutes, court decisions, legal doctrines, and relevant scholarly literature. The study uses statutory, conceptual, and case approaches, supported by grammatical, systematic, and teleological interpretation. The findings show that Article 9F provides only qualified protection, not absolute immunity, because directors must prove the absence of fault or negligence, good faith and prudence, no conflict of interest, and efforts to prevent losses. However, the protection remains inadequate in practice. The provision still contains multi-interpretable terms, while the legal status of SOE assets and the public-law position of SOE directors remain contested, especially after the deletion of Article 9G by Law Number 16 of 2025. Law enforcement institutions also tend to begin from the premise of state financial loss rather than first assessing whether the decision satisfies the BJR threshold. Consequently, the BJR functions as preventive protection only de jure, but often becomes merely repressive protection in court proceedings. This study contributes to doctrinal scholarship by showing that codification alone cannot ensure legal certainty. It recommends binding judicial guidance and mandatory independent legal audits for corporate actions to operationalise the BJR as a predictable preventive safeguard.
Copyright (c) 2026 Andi Wahyu Wibisana , Maslihati Nur Hidayati https://creativecommons.org/licenses/by-nc-sa/4.0
Development and Validity Based on Rush Model of Self-Regulated Scale on Gifted
Self-Regulated Learning (SRL) is an essential skill that enables learners to independently plan, monitor, and evaluate their learning processes. Despite the availability of several SRL scales, valid and context-appropriate instruments tailored to the characteristics of gifted students in madrasah accelerated programs remain scarce. This study aims to examine the validity of a Self-Regulated Learning (SRL) instrument adapted specifically for gifted students enrolled in accelerated programs within Indonesian madrasahs. The research utilizes an adapted version of the Erdogan SRL Scale, integrating components from the Motivated Strategies for Learning Questionnaire (MSLQ) and the Self-Regulatory Learning Interview Schedule (SRLIS). A total of 361 gifted students from various regions in Indonesia participated. Data were analyzed using the Rasch model assisted by R software to evaluate item fit, reliability, and threshold performance. A total of 67 items were confirmed to meet the Rasch model eligibility criteria, with no indications of overfit or misfit. Reliability values for both items and participants were within acceptable ranges. However, several items showed suboptimal thresholds and were recommended for revision to enhance clarity and discriminatory power. The adapted SSRL instrument is valid for measuring the SRL abilities of gifted students in madrasah accelerated programs. The findings support its use in educational assessment and intervention design, offering educators a reliable tool to better understand and strengthen self-regulatory learning skills among gifted learners.
Copyright (c) 2026 Fany Rifqoh, Muhammad Nur Wangid, Suwarjo Suwarjo, Yulia Ayriza https://creativecommons.org/licenses/by-nc-sa/4.0
Pushed by Pain or Pulled by Vision: Transformational Leadership and Its Implications on Curriculum Reform within Higher Education Institutions in the Khmer Context
Higher education institutions (HEIs) are under growing pressure to change their curricula in order to promote sustainability, creativity, and equity in an educational environment that is changing quickly due to new trends and labor demands. The issue is that the Khmer HEI faculty members continue to struggle to undertake meaningful curricular change. Studies on the impact of transformational leadership on curriculum reform in HEIs are scarce in the literature, despite the expanding corpus of research on curriculum implementation. This fundamental qualitative study aims to investigate the effects of transformational leadership on curricular reform among faculty members in the Khmer HEIs. The theoretical frameworks employed in this study were: (i) change leadership theory; and (ii) reconceptualist curriculum theory. The purpose of this study was to investigate how transformational leadership behaviors and methods affect curriculum reform in the Khmer HEIs. Twenty-five people were chosen to make up the sample from the target demographic of the Khmer HEI faculty members using purposeful sampling. Each participant had to meet three requirements for inclusion: they had to be employed at the research location for at least three years, be knowledgeable about curriculum reform, and have a theoretical grasp of transformational leadership. Semi-structured interview techniques were used to gather the data, and the NVivo was used to analyze it using Braun and Clarke’s (2019) theme analysis methodology. This study illustrated the beneficial effects of transformational leadership behaviors and techniques on curriculum reform in the Khmer HEIs. The results demonstrated that through enhancing engagement and communication, boosting support, promoting diversity, and facilitating knowledge sharing and collaboration, transformational leadership behaviors and techniques helped the Khmer HEIs alter their curricula. The findings of this study may help policymakers and educational leaders implement successful leadership models to assist curriculum reform by leading to better academic results and institutional change in higher education.
Copyright (c) 2026 Sarom Mok, Neavea Tep, Satya Yen, Mengheang Hor, Pisith Hok, Chamnab Voeun https://creativecommons.org/licenses/by-nc-sa/4.0
Linking Cognitive, Moral, and Motivational Factors to Tax Compliance: An MSME Study Based on Self-Determination Theory and the Extended Theory of Planned Behavior
MSME tax compliance plays a strategic role in increasing state revenue, but the low level of compliance requires effective strategies based on internal and external factors of taxpayers. Previous studies tend to focus on sanctions or economic incentives and rarely integrate psychological factors from the Extended Theory of Planned Behavior with motivational factors from Self-Determination Theory to explain MSME tax compliance behavior. This study aims to develop an integrative model that examines the influence of Tax Knowledge, Tax Morale, Tax Fairness and Equity, and Tax Regulations on Tax Compliance through the mediation of Independence, Competence, and Tax Compliance Intention. Using a quantitative cross-sectional design approach to 534 MSME respondents and prospective entrepreneurs in Indonesia and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM), the results show that all ETPB constructs have a significant effect on independence and competence, which in turn increases tax compliance intention and has a strong impact on actual compliance. Mediation analysis shows the existence of a multi-layered influence pathway from cognitive factors to compliance behavior through psychological capacity and intention, thus emphasizing the need for multi-layered policy interventions ranging from tax education, internalization of moral values, increasing perceptions of fairness, regulatory clarity, to empowering the independence and competence of MSMEs to build commitment to sustainable tax compliance.
Copyright (c) 2026 Fajriani Azis, Sitti Hasbiah, M. Azwar Haslip, Andi Anggi Kemalasari, Andika Isma, Hajar Dewantara https://creativecommons.org/licenses/by-nc-sa/4.0
Designing a Pocket Finance App to Empower Indonesian MSMEs: An Innovative Approach
Micro, Small, and Medium Enterprises (MSMEs) play a vital role in economic development; however, many face difficulties in preparing accurate financial and tax reports due to limited human resources, inadequate accounting expertise, and fragmented reporting systems. Although accounting information systems have been widely adopted to support financial management, applications that integrate both financial and tax reporting functions remain limited. This study aims to develop AccounTax, a cloud-based application that integrates financial and tax reporting to support MSME compliance and operational efficiency. The research employed the Scrum methodology, an agile software development framework that facilitates iterative design, development, and continuous stakeholder feedback. The study was conducted through three main phases: planning, system development, and testing and evaluation. During the planning phase, user requirements were identified through consultations with MSME actors and domain experts. The development phase focused on designing and implementing key features, including automated financial reporting, tax calculation, and cloud-based data management. The testing and evaluation phase assessed system functionality, usability, and user acceptance. The findings indicate that both experts and MSME users perceive AccounTax as an innovative and practical financial management solution. Features such as the integrated tax calculator and automated reporting tools effectively address common reporting challenges faced by MSMEs. The implementation of AccounTax is expected to simplify financial and tax administration processes, improve reporting accuracy, and enhance compliance with financial and taxation regulations, thereby supporting the sustainable growth of MSMEs.
Copyright (c) 2026 Nurul Aisyah Rachmawati, Rizka Ramayanti, Rudi Setiawan https://creativecommons.org/licenses/by-nc-sa/4.0