Practice In Indonesia Research Articles

Analisis Framing Pemberitaan Kasus Korupsi Syahrul Yasin Limpo di Kompas.com

Corrupt practices in Indonesia are a major problem that causes financial losses andundermines public trust in government and justice system. This phenomenon has become a widespreadsince pre independence till Reformasi era, and involves various levels of government. The mass mediaplays an important role in publicizing corruption cases, shaping public opinion, and influencing the political agenda. This study aims to analyze the framing of the news coverage of the Syahrul Yasin Limpo corruption case by Kompas.com from February 29 to May 10, 2024. The framing analysis method is used to observe how the media shapes reality and presents news, as well as identify power dynamics and relationships between the parties involved. The results of the study show that Kompas.com focus on certain aspects that affect the public's view of the case. This study provides an understanding of the influence of media framing on public perception of corruption cases in Indonesia.Keywords: Analysis of Framing, Kompas.com, Corruption, Mass Media, Syahrul Yasin Limpo

Value Relevance of Accrual Information in Public Sector: Facts from Practices

ABSTRACT Accrual accounting plays a crucial role in the public sector as it enhances the efficiency of asset utilization. However, much of existing research focuses more on the theoretical ideals rather than the practical realities of its implementation. This research aims to bridge this gap by examining the practical evidence to assess the value relevance of accrual information within the public sector. The findings of this research reveal that managers and public officials in Indonesia consider information relevant when it is simple, easy to understand, and frequently utilized. This research demonstrates that accrual accounting practices in Indonesia predominantly exhibit mimetic behavior.

Sharenting Ethics in Indonesian Family Communication Through Cultural Values of Digital Parenting

This research examines the phenomenon of sharenting (sharing-parenting) in the Indonesian cultural context, focusing on how traditional values influence digital parenting practices. This research uses a comprehensive literature study methodology to analyse the intersection between local wisdom and digital communication ethics in care. This study reveals that Indonesian parents practice sharenting through three main cultural pillars: harmony, unggah ungguh, and tepo seliro. These values significantly shape how information about children is shared on social media, creating patterns that differ from Western individualistic approaches. The findings show that parenting practices in Indonesia's digital era are firmly rooted in collective cultural values, where sharing information about children is not simply seen as personal documentation but as part of communal responsibility. This research identifies unique challenges in balancing traditional values with digital privacy concerns, especially in how Indonesian parents interpret and implement privacy boundaries within their collective cultural framework. This study contributes to developing a culturally sensitive ethical framework for digital parenting in Indonesia, emphasizing a balance between traditional values and modern digital practices. Findings suggest practical sharing guidelines in Indonesia must integrate collective cultural values while addressing contemporary digital privacy concerns. Furthermore, this research proposes practical recommendations for implementing culturally appropriate digital literacy programs and developing policies that protect children's interests while respecting traditional family values.

Correlation of nurses' perception of spirituality and spiritual care with spiritual care practices in Indonesia: A cross-sectional survey.

Spiritual care is essential to nursing practice, contributing to holistic patient care. However, the relationship between nurses' perceptions of spirituality and spiritual care with their engagement in spiritual care practices remains underexplored, particularly in Indonesia. Understanding this relationship is crucial for enhancing the quality of care provided to patients. This study aimed to examine the correlation between nurses' perceptions of spirituality and spiritual care with their spiritual care practices in Indonesia. A cross-sectional survey design was employed, involving a total of 300 nurses working in healthcare facilities across Indonesia. Data were collected via an online survey conducted from March to May 2024, using validated questionnaires: the Indonesian adaptation of the Spirituality and Spiritual Care Rating Scale (SSCRS) and the Nurse Spiritual Care Therapeutic Scale (NSCTS). Spearman Rank Correlation was used to assess the relationship between nurses' perceptions of spirituality and their engagement in spiritual care practices. The study found that nurses held a positive perception of spirituality, with a mean score of 3.85 (SD = 0.41) regarding statements related to spirituality and spiritual care. However, they reported providing spiritual care only occasionally, with an average frequency of 3-6 times over a 72 to 80-hour work period. There was a significant positive correlation (r = 0.235, p <0.001) of nurses' perception of spirituality and spiritual care with their engagement in spiritual care practices. The study highlights the need for targeted education and training to enhance nurses' competencies in spiritual care practices. Addressing spiritual needs is vital for holistic patient care, and improving nurses' perceptions and practices in this area can significantly benefit patient well-being.

The Triple Bottom Line: Prioritizing CSR, Human Capital, and GHG Reduction for Sustainable Economic Growth in Indonesia

Our study, which covered the years 2008 to 2022, aimed to create “autoregressive vectors” to investigate the interrelationships between corporate social responsibility (CSR), greenhouse gas net (GHG), human capital (HCPT), and human resources in Indonesia. We used data from the World Bank, OECD, and Bank Republic Indonesia to conduct an analysis of the correlation between these variables. Our results showed that there are significant relationships between corporate governance self-assessment (CGS), GHG, and HCPT in Indonesia. The positive correlation between GHG and CGS suggests that as GHG emissions increase, the level of corporate governance self-assessment also increases. This finding implies that companies that prioritize reducing GHG emissions tend to have better corporate governance practices. Moreover, investing in reducing GHG emissions can have a positive impact on human capital development. However, the negative correlation between HCPT and CGS implies that an increase in human capital may result in a decrease in the level of corporate governance self-assessment. This finding highlights the importance of balancing investments in human capital with maintaining good corporate governance practices to ensure sustainable economic growth. Furthermore, promoting corporate social responsibility can enhance companies’ reputation and increase their brand value, which can positively impact their CGS. Therefore, it is essential for companies to prioritize CSR practices, invest in human capital development, and reduce GHG emissions to ensure sustainable economic growth and maintain good corporate governance practices in Indonesia. Keywords: corporate social responsibility, greenhouse gas net, human capital

Terapi Bekam Thibb al-Nabawi pada Era Modern: Kajian Living Hadis

This study examines the application of cupping therapy in the context of Thibb al-Nabawi, or the medicine of Prophet Muhammad saw. The author uses qualitative methods and field research to analyze the benefits of cupping therapy and its relevance in the modern era. Cupping, or al-hija&gt;mah, is a traditional method that removes stagnant blood or toxins from the body through the skin. The concept of Thibb al-Nabawi provides a strong foundation for modern cupping therapy, emphasizing cleanliness, caution, and the spiritual dimension in healing. Living hadith supports this practice with the belief that there is a cure for every disease decreed by Allah SWT. Prophet Muhammad saw stated that cupping is the best treatment in Islam. Sunnah cupping practices in Indonesia follow Islamic principles with ethical guidelines and manners reflecting Islamic teachings. The acceptance of cupping therapy by modern society indicates its recognition as a preventive measure to enhance overall health. The transformation of cupping therapy through modern technology maintains the relevance of this traditional practice in contemporary healthcare. This study provides insights into the relevance and positive contributions of cupping therapy in healthcare while preserving Islamic values.

AI-CiciBot as Conversational Partners in EFL Education, focusing on Intelligent Technology Adoption (ITA) to Mollify Speaking Anxiety

This study examines the role of AI-CiciBot as a conversational partner in mitigating speaking anxiety among Indonesian EFL (English as a Foreign Language) students. The aim is to explore the integration of intelligent technology adoption (ITA) into classrooms to enhance language learning and reduce anxiety during speaking activities. The primary gap addressed in this research is the lack of technology-based solutions for oral language practice in Indonesia, where traditional curricula emphasize reading and writing over speaking. This study aims to fill the gap by introducing AI-CiciBot, a novel AI-powered conversational tool that provides a supportive, low-pressure environment for students to practice speaking English. The study uses a mixed-methods approach, combining quantitative data from pre-test and post-test scores and qualitative insights from student interviews. The research tools include a questionnaire and an AI-CiciBot platform for speaking practice. IBM SPSS Statistics analyzed the data, focusing on students' speaking performance and anxiety levels before and after using AI-CiciBot. Findings in this study show a significant improvement in students' speaking skills and a reduction in anxiety. The mean score for pre-tests was 49.17, which increased to 90.47 in post-tests, indicating AI-CiciBot's effectiveness. Interviews revealed that students initially hesitant to engage in speaking activities due to fear of judgment became more confident and willing to participate after practicing with the AI bot. This study contributes to the field of EFL education by demonstrating the potential of AI-driven tools like AI-CiciBot to address speaking anxiety and improve oral proficiency. It also highlights the importance of ITA in encouraging students to embrace AI-based learning solutions. To maximize learning outcomes, future research should investigate the long-term impact of AI-CiciBot on students' speaking proficiency and its integration with human instructors.

Determinants of Tax Regulations Referring to ESG Principles on Company Performance in Indonesia

Purpose: This study examines ESG integration in Indonesia's tax regulations and their impact on financial performance, focusing on green investments.Method: This study uses a qualitative case study method to analyze ESG integration in Indonesia's tax regulations, focusing on policies, carbon tax effectiveness, and emissions disclosure. The research is based on corporate legitimacy and institutional theories to explore the relationship between tax regulations and sustainable practices.Findings: The study's findings reveal significant growth in green investments in Indonesia, largely driven by supportive ESG-oriented tax policies. Despite this progress, challenges such as limited corporate awareness and data availability remain barriers to fully realizing the potential of these policies. The analysis also highlights the importance of these regulations in fostering sustainable business practices, particularly in industries like palm oil that are crucial for addressing climate change.Novelty: This research uniquely examines the impact of ESG-focused tax regulations on green investments and sustainable practices in Indonesia, using corporate legitimacy and institutional theories. It fills a literature gap by exploring how tax regulations drive ESG integration in the business sector of a developing country.Implications: The study has important implications for policymakers, businesses, and stakeholders in Indonesia and similar economies. It shows that ESG-focused tax policies positively impact green investments, suggesting that refining and implementing these policies could strengthen sustainable business practices and support environmental goals. The study also emphasizes the need for greater corporate awareness and better data collection to address challenges and ensure effective ESG integration in the corporate sector.

ENVIRONMENTAL REGULATION IN CORPORATE CSR PRACTICES IN INDONESIA

This article explores the influence of environmental legislation on corporate social responsibility in Indonesia. It aims to clarify the regulatory framework surrounding corporate social responsibility, assess how failure to adhere to environmental laws affects corporate reputation and performance, and identify the difficulties companies encounter while implementing corporate social responsibility. The research adopts a normative legal perspective, involving a thorough examination of pertinent laws and regulations, including the 1945 Constitution, Law Number 40 of 2007 concerning Limited Liability Companies, and Government Regulation Number 47 of 2012. Data gathered through desk research and descriptive legal analysis provides a detailed understanding of the relationship between legal frameworks and corporate social responsibility practices in Indonesia. The findings indicate that the corporate social responsibility regulatory framework encourages companies to meet environmental legal requirements, positively impacting corporate reputation. Conversely, non-compliance can damage reputation and public perception, consequently affecting financial outcomes. Companies also face various obstacles in implementing corporate social responsibility, such as insufficient regulatory support and limited resources. Recommendations for companies include enhancing education on corporate social responsibility and fostering collaboration with stakeholders to develop sustainable business practices. These insights are valuable not only for Indonesia but also for other nations examining the link between environmental legislation and corporate social responsibility.

Contemporary translingual English language policy and practice in Indonesia

Contemporary translingual English language policy and practice in Indonesia

Questioning Sustainable Environmental Policies and Practices in Indonesia: Would Durkheim’s Structural Functionalism Theory Have a Relevance?

Indonesia, as a signatory to the UNFCCC and the Paris Agreement, is committed to reducing greenhouse gas (GHG) emissions. These commitments, outlined in Law Number 16 of 2016, include limiting global temperature rise, setting Nationally Determined Contributions (NDC) targets, and developing a long-term strategy for net zero emissions by 2050. To meet these obligations, the Indonesian government has introduced Carbon Economic Value (CEV) policies through Presidential Regulation Number 98 of 2021. These policies aim to reduce GHG emissions by implementing carbon pricing mechanisms such as carbon trading, levies, and performance-based payments. However, the implementation of CEV policies has faced various reactions, including criticism and resistance. Despite these challenges, it's imperative not to hinder the policy's implementation, given its potential to drive significant societal and lifestyle changes towards a greener future. This study analyzes Indonesia's progress in reducing GHG emissions through CEV policies. Using normative legal research and qualitative analysis, it explores the positive impacts of these policies, including their alignment with structural functionalism theory. The study highlights that the implementation of CEV policies as an effort to reduce greenhouse gas emissions in Indonesia through carbon trading mechanisms, carbon taxes, and funding partnerships with developed countries aligns with structural functionalism theory according to Emile Durkheim. This is evidenced by the existence of a clear system (legal and governance) in implementing CEV policies, including regulators (Government), implementers (SOEs, private sector, and society), supervisors (UNFCCC), and program donors (World Bank, IMF), where each entity cooperates in an organized manner in accordance with the provisions of the Paris Agreement 2015 and Presidential Regulation 98 of 2021 continuously according to their respective tasks. This policy also brings about functional social change by promoting a harmonious balance to shift dependence away from fossil fuels towards more environmentally friendly Renewable Energy sources.

Balancing faith and identity: language policies and practices in Indonesian Muslim families

ABSTRACT This study investigates the complex interplay between language policies, religious beliefs, and cultural identity within two Indonesian Muslim families, residing in urban and rural contexts. Given Indonesia’s diverse linguistic landscape, with over 700 languages spoken, this research examines how religious beliefs and cultural identity shape their language ideology and their utilisation of the Indonesian language, local languages, and Arabic within Indonesian Muslim families. This research fills a gap, as there is limited literature on this topic in Indonesia. Through a case study design, including semi-structured interviews with two families in different contexts, the study explores language use for daily communication, cultural preservation, and religious practices. Findings reveal that the urban family members prioritise the Indonesian language for broader communication, while the rural family members maintain stronger ties to local languages to preserve their cultural identity. Their religious convictions place Arabic as a language designated for religious purposes rather than for daily communication. The study underscores the significance of religious beliefs in shaping language choices and highlights the challenges and strategies to preserve cultural identity and religious devotion. This research contributes to the understanding of how faith and cultural identity influence language ideology and practices in Indonesia’s multilingual society.

Donor human milk practice in Indonesia: a media content analysis.

Donor human milk (DHM) is recommended as the second-best alternative form of supplementation when a mother is unable to breastfeed directly. However, little is known about the experience of mothers and families in the communities regarding accessing and donating expressed breastmilk in Indonesia. This study aimed to identify the experience related to donor human milk in the society in Indonesia. A search was conducted through six main online news portals. The keywords used included "donor human milk," "expressed breastmilk," and "wet nursing" in the Indonesian language, Bahasa Indonesia. A total of 107 articles were found, but only 20 articles were included for analysis using a qualitative media content analysis approach. In the study, the following five themes were identified: (1) the whys and wherefores of donor human milk, (2) national and religious-based regulations, (3) recommendations from authorized organizations, healthcare professionals, and Islamic scholars, (4) the negative impact from the lack of national regulations, and (5) contradictory feelings among mothers. With the lack of detailed information on how to access or donate expressed human milk and the absence of a human milk bank in place, informal human milk sharing is inevitably occurring in the community. This has also raised concerns among authorized organizations, healthcare professionals, and Islamic scholars. Consequently, mothers, both donors and recipients, experienced negative impacts, which included contradictory feelings. Engaging with Islamic scholars and healthcare professionals to develop clear guidelines and regulations to enable mothers' and families' access and/or make contributions to DHM in a safe and accountable way is critical to prevent further problems from occurring in Indonesian society.

Adolescent Executive Function Measurements in Indonesia : Systematic Review and Implications in Educational Settings

This study examines the landscape of executive function (EF) assessments for Indonesian adolescents, focusing on their psychometric properties. The adolescent development phase, marked by cognitive growth, presents opportunities and risks, especially in education settings where well-developed EF is beneficial. This research used a qualitative approach, with a systematic literature review method using the PRISMA (Preferred Reporting Items for Systematic Review and Meta-analysis), analyzing peer-reviewed empirical studies from databases such as SCOPUS and others, focusing on EF measurements for adolescents in Indonesia from 2014 to 2024. Nine studies met the inclusion criteria, highlighting tools like the Behavior Rating Inventory of Executive Function (BRIEF)-Indonesian version, Executive Skills Questionnaire-Revised (ESQ-R), Executive Function Questionnaire (EFQ), and performance-based measures like the Wisconsin Card Sorting Test and Stroop Test. Using content analysis, this study reveals that while the BRIEF is widely used in clinical studies, its applicability in educational settings requires improvement. The findings highlight the importance of adapting EF tools with cultural sensitivity and developing new comprehensive assessments with clear psychometric properties regarding all critical EF components. In recommendations, the study pinpoints a multi-method approach combining inventory-based and performance-based measures to provide a thorough understanding of EF while maintaining practicality for educational settings. The implications for advancing EF research and practice in Indonesia, particularly in education, are discussed, emphasizing the need for reliable, valid, culturally sensitive, and accessible assessment tools.

THE INFLUENCE OF AUDIT DELAY, SIZE OF PUBLIC ACCOUNTING FIRM, AUDIT OPINION, AND MANAGEMENT CHANGE ON AUDITOR SWITCHING

This study explores the impact of audit delay, the size of public accounting firms, audit opinions, and management changes on auditor switching among companies listed on the Indonesia Stock Exchange. The research aims to identify the key factors that influence a company's decision to switch auditors. Using logistic regression analysis and secondary data from financial reports, the study introduces a unique approach by simultaneously analyzing four independent variables, which is rarely done in prior studies. The results reveal that audit delay and management changes significantly affect auditor switching, while the size of public accounting firms and audit opinions do not have a significant impact. The findings suggest that operational and managerial factors play a more critical role in auditor switching decisions compared to financial factors. Theoretically, the study supports the relevance of agency theory in explaining auditor switching, particularly in addressing conflicts of interest between management and shareholders. Practically, these results provide valuable insights for company management when deciding to switch auditors and highlight the importance for regulators to implement policies that enhance transparency and audit quality, strengthening corporate governance practices in Indonesia.

ANALISIS INTEGRASI MATERI SEJARAH DAN KEBERAGAMAAN DALAM PRAKTIK PENDIDIKAN DI INDONESIA

This research is motivated by Indonesia's long history based on diversity of cultures, languages, religions, ethnicities, races, and customs. The integration of historical and religious materials in educational practices in Indonesia aims to understand the learning content that will shape the character of students as grassroots individuals with a nationalist spirit and religious moral values. In this study, the author employs a qualitative literature approach by collecting various relevant data sources. The theory of multicultural education, consisting of five elements: content integration, understanding the construction process of knowledge, reducing prejudice, equity pedagogy, and strengthening school culture as well as social structure by James A. Banks, serves as the analytical foundation for this research. The results indicate that historical materials also contain teachings on being tolerant and open to various differences in race, ethnicity, tribe, and culture. History learning that incorporates religious practices will create a harmonious environment by applying the principles of mutual respect, equality, and togetherness.

Analysis of Consumer Perceptions of Financial Transparency in Insurance Product Marketing Practices in Indonesia

This study examines how Indonesian consumers perceive financial transparency in insurance product marketing and how it impacts trust and loyalty. It explores the role of cultural, religious, and financial literacy factors in shaping these perceptions, offering insights into the broader dynamics of consumer behavior. Using a systematic literature review approach, the research analyzes secondary data from previous studies on transparency, trust, and insurance marketing. The findings indicate that clear and accessible communication about policy terms, costs, and benefits positively influences trust. When transparency aligns with cultural and religious expectations, it significantly enhances loyalty. The study also highlights that consumers with higher financial literacy are more critical in assessing transparency, while those with lower literacy tend to rely more on trust. The results support the hypothesis that transparency fosters trust and long-term loyalty within the insurance industry. Practical implications suggest that insurance companies, particularly in emerging markets like Indonesia, should prioritize transparent communication strategies that align with consumers’ cultural and religious values to build competitive advantages. Future research should explore transparency across different regions and the role of digital tools in enhancing transparency.

Towards Better Financial Governance: The Urgency of Model Risk Management in Indonesia Viewed Through Maqashid Shariah

This study assesses the adequacy of Model Risk Management (MRM) frameworks within Indonesian Islamic banking by utilizing Maqashid Shariah principles as a tool to align these frameworks more closely with global standards, specifically focusing on safeguarding life (Hifzh Al-Nafs) and property (Hifzh Al-Mal). Through a comparative literature review, this research examines the structure and effectiveness of MRM practices in Indonesia, referencing regulations such as POJK 65/2016 and SEOJK 25-SEOJK.03-2023, against those in developed financial markets such as the USA, UK, Europe, Japan, and UAE, with an emphasis on governance, lifecycle management, and internal audit processes. The findings suggest that Indonesia’s current MRM frameworks are somewhat rudimentary when contrasted with international norms. Key areas identified for enhancement include expanding the scope, enhancing governance structures, refining model lifecycle management, and strengthening internal audits and oversight mechanisms. By employing Maqashid Shariah principles as an analytical tool, this paper proposes enhancements to MRM frameworks that can significantly improve the stability and compliance of Islamic banks in Indonesia, promoting greater global competitiveness and adherence to Shariah principles. This approach not only integrates traditional MRM approaches with Islamic ethical standards but also provides a tailored framework for regulatory enhancements that support a stable, compliant, and ethical Islamic banking environment.

Pharmacogenomic Analysis in Determining Optimal Drug Dosage in Chronic Disease Patients in Indonesia

. Pharmacogenomics, the science that combines genetics with pharmacology, plays a vital role in determining the optimal dosage of drugs for patients, especially those with chronic diseases. In Indonesia, the use of pharmacogenomic approaches is still limited even though the genetically diverse population requires more personalized dosage adjustments. This study aims to analyze the effect of genetic variation on drug response in patients with chronic diseases, such as diabetes, hypertension, and cardiovascular disease, in Indonesia. By collecting and analyzing genetic data and patient clinical data, this study will identify genetic biomarkers associated with drug metabolism and therapeutic effectiveness. The results of this study are expected to provide guidance for more accurate and personalized drug dosage determination, which will ultimately improve therapeutic outcomes and reduce the risk of side effects. This study is also expected to encourage wider adoption of pharmacogenomic approaches in clinical practice in Indonesia, as part of the effort towards more personalized and effective medicine.

PANCASILA AND MANAGEMENT OF MONOPOLISTIC COMPETITIVE MARKET IN THE STUDY OF THE NATIONAL CRIMINAL CODE NUMBER: 1 OF 2023 AND CHINESE FOREIGNERS

In Indonesia, the National Criminal Code (KUHP) is based on the principles of Pancasila. This paper analyzes the legal and ethical frameworks guiding market practices in Indonesia, while examining the intersection of national legal standards and the influence of foreign participants in the economy. The research contributes to the understanding of how the integration of ideological values and legal regulations is integrated within the context of Indonesia's national Criminal Code Number 1 of 2023, particularly in relation to Chinese foreigners. This study provides insights into the legal, ethical, and economic practices guiding the management of monopolistic competitive markets in the study of the national criminal code number 1 in 2023 and China's foreign constitution. The analysis technique used is a qualitative approach that examines laws and regulations as reflections of Pancastila values, comparing them with Chinese foreign laws to understand how Pancasola principles can be applied to resolve monopoly cases. The study also examines whether the alignment of antitrust laws and economic democracy with Pancasilla leads to tangible improvements in market fairness and societal well-being. This research could provide insight into the practical implementation of ideologies in economic regulation and their impact on fostering a more equitable and transparent economic environment.