Eduvest - Journal of Universal Studies

Analysis of Three Tensions in Real Estate Companies in Indonesia (PT XYZ Case Study)

Ary Pratama Yudhistira — 2025-07-05

This study aims to measure the management of three tensions in a company. This research was conducted at a real estate company that has been listed on the Indonesia Stock Exchange, namely PT XYZ. Data is obtained through financial data (in the form of audited financial statements for the period 2019 to 2021). The data obtained was then analyzed using a qualitative descriptive analysis approach. The framework in this study is divided into three tensions, namely profitability vs growth, today vs tomorrow, and whole vs parts. To analyze the data needed in this study, researchers used the batting average technique for each tension. Significant findings are found in the whole vs parts tension with a batting average score of 100% while for the other tensions, namely profitability vs growth and today vs tomorrow, each is only 33%. These findings are useful as a source of input for companies and interested parties in encouraging improved financial management and company resources in the future.

Mapping of Stakeholders in the Development of Coastal Areas Based on Blue Economy in Bima City

Iip Nurfallah — 2025-07-05

The concept of the blue economy provides opportunities to harness the potential of marine resources in a sustainable manner, but its implementation often faces challenges. This study aims to map stakeholders in the management of coastal areas based on the blue economy in Bima City, West Nusa Tenggara, in order to overcome challenges such as conflicts of interest and unsustainable resource exploitation. Through a qualitative approach that includes interviews and analysis of documents, the study identifies three categories of stakeholders: core, supportive, and contextual ones. The analysis of the power-interest matrix shows the importance of strategic collaboration between stakeholder groups to create inclusive and sustainable blue economic governance. Research recommendations include the establishment of dialogue forums, technical training, private sector partnerships with communities, and strengthening the role of NGOs in supporting environmental sustainability, community welfare, and local economic growth.

Influence Audit Evidence And Materiality Against Lack Detection (Survey At Public Accounting Firms Throughout Dki Jakarta)

Ersyafitri Ersyafitri — 2025-07-05

Research purposes This study aims to determine the effect of audit evidence and materiality on fraud detection (survey at public accounting firms in DKI Jakarta). as Respodent. SPSS 25 is used as a tool used to analyze data. The research data used comes from a questionnaire collected using the survey method. The survey was conducted for one month from September 2, 2019 to September 30, 2019. The survey was carried out in the DKI area. The results of the study and data analysis used simple linear regression. Research result Based on the analytical results, it can be seen that the audit evidence and materiality variables have no effect on fraud detection. Research limitations / limitations The studies in this study have not been able to answer all the causal phenomena of fraud detection. The data used is still small, as many as 176 auditors and the object used as the unit of analysis is only one type of auditor who works in a public accounting firm. PractitionersThis study encourages all auditors, especially those who work in public accounting firms, to have a professional suspicion in performing their duties in order to be able to detect fraud in the company. Originality / value: In this study the focus is on proving whether audit evidence and materiality will give an Auditor the ability to detect fraud.

Analysis of The Role of Internal Audit in The Implementation of Corporate Governance at Pt Bank Mandiri

Dony Abdul Chalid — 2025-07-05

The need for complex control systems is increasing due to the complexity, size, and operations of companies. To support economic recovery and stable growth in the future, corporate leadership issues have become one of the most important topics of discussion in Indonesia. It is hoped that the principles of corporate governance can improve the quality of financial statements, which will ultimately foster the trust of financial statement users, including investors. With this development of corporate governance, the Board of Directors is forced to improve corporate governance in its own company. As a result, the Council needs help to fulfill its duties. Internal audit is one of the tools that supports this, and its function evolves according to the needs of the company's stakeholders. Business developments result in increased risk, which causes the need to increase. This research will measure the effectiveness of internal audit on corporate governance, and identify the roadmap and Internal Audit Strategic Plan in the form of suggestions and recommendations to improve corporate governance. Data and information collection was obtained through questionnaires, as well as conducting direct interviews with the internal audit department and validating related documents.

The Influence of Independence and Task Complexity on Auditor Performance With Job Satisfaction as A Mediating Variable

Siti Zahra Junaedi — 2025-07-05

This study examines the influence of auditor independence and task complexity on auditor performance, with job satisfaction acting as a mediating variable. Utilizing a quantitative approach, data were collected from auditors working in public accounting firms (KAP) in DKI Jakarta through surveys. The research findings indicate that while task complexity has a significant effect on auditor performance, independence does not significantly influence performance either directly or through job satisfaction. Job satisfaction was found to mediate the relationship between task complexity and auditor performance. These results suggest that managing task complexity and enhancing job satisfaction are essential to improving auditor performance. The study emphasizes the importance of creating a work environment that reduces the negative effects of task complexity while fostering job satisfaction to improve audit outcomes. This research contributes to the understanding of factors influencing auditor performance and provides practical recommendations for improving auditing practices within firms.

Police Digital Narrative in the Transformation Era: Netnographic Analysis of Instagram ADS Using NVIVO

Albert Christoper — 2025-07-05

The digital transformation era has revolutionized how public institutions, including the police, interact with society. Amid rising demands for transparency and two-way communication, social media platforms like Instagram have become strategic channels for delivering educational messages and reinforcing institutional legitimacy. However, systematic studies on how police narratives are constructed and disseminated in digital spaces remain limited. This research aims to analyze the digital communication strategies of the police on Instagram, identify dominant keywords, and map thematic clusters using a netnographic approach supported by NVivo 15 software. Primary data included Instagram Ads content, captions, and reels from official police accounts, while secondary data comprised academic literature and institutional reports. Methods involved digital documentation, word frequency analysis, and cluster visualization. Findings revealed that police narratives emphasize operational duties (e.g., patrol, coordination), public service, and professional image-building, with keywords like protection and violation appearing frequently. Cluster analysis highlighted the alignment between institutional functions and communication strategies. The study concludes that NVivo enhances the validity of netnographic research, offering insights into the dynamics of institutional digital communication. Practical implications include recommendations for data-driven communication strategies for public institutions, while theoretical contributions expand the literature on digital netnography and police-public engagement.

Asmaul Husna-Based Walking Therapy: Autoethnography in the Perspective of Spiritual Psychology

Puji Astuti Indraningsih — 2025-07-05

This research aims to describe and reflect on the experience of self-healing through the practice of walking therapy based on Asmaul Husna. Using an autoethnographic approach, the author narrates the inner journey of being a single mother and epilepsy survivor in the face of chronic life stress. The results of the study show that the practice of walking while reciting Asmaul Husna not only has a positive impact physically, but also opens up the space of spiritual awareness, strengthens psychological resilience, and builds a transcendental connection with God. Asmaul Husna's dhikr becomes an inner anchor that helps to unravel stress and strengthen the meaning of life. This study recommends the integration of spiritual-local approaches in contemporary psychological interventions, particularly those related to stress recovery and inner well-being.

Designing a Microservices-based Project Management System at XYZ Institute

Felix Reinhard Maleakhi — 2025-07-05

This study focuses on the analysis and design of a Project Management System (PMS) for the XYZ Institute’s Research Department. The current system relies on manual methods such as using Microsoft Excel and a project website, which often leads to inefficiencies and human errors. Through the research, the author aims to develop a system that helps streamline project management processes by improving data management, communication, and efficiency. The design utilizes a Domain-Driven Design (DDD) approach with microservices architecture to ensure scalability, modularity, and effective management of multiple research projects. The system also integrates the 10 Knowledge Areas of PMBOK to ensure that the needs of the Research Department are met. The findings highlight that the proposed system could enhance project monitoring, reduce errors, and allow for a more effective project management workflow. This design proposes a microservices-based architecture that enables independent services for better system flexibility and scalability. The implementation of this system is expected to improve project performance and meet the operational needs of the XYZ Institute’s Research Department.

Challenges in the Implementation of Free Prior and Informed Consent for Indigenous Peoples in Indonesia's National Legal Regulation

Rahmi Jasim — 2025-07-05

This research discusses the challenges of implementing Free, Prior, and Informed Consent (FPIC) for indigenous peoples in national legal arrangements in Indonesia. FPIC is a principle that gives indigenous peoples the right to give consent to policies that affect their territories and resources freely, prior to full information, and without pressure. Although the FPIC rights of indigenous peoples are implicitly described and regulated in various national regulations, such as the 1945 Constitution, Forestry Law, Village Law, and environmental regulations, these arrangements do not necessarily guarantee the protection of indigenous peoples' rights over their customary territories. Explicit legal arrangements are needed to guarantee indigenous peoples' FPIC rights over their customary territories. This is because in its implementation, the application of FPIC rights still faces various challenges such as conflicts of interest with the State's Right to Control (HMN), low understanding in the field, and gender injustice being the main obstacles. This study uses a normative juridical approach to identify differences between international and national legal arrangements, and offers recommendations to improve the protection and implementation of FPIC in Indonesia. The research emphasizes the importance of explicit legal arrangements to achieve justice, prosperity and harmony between indigenous peoples and the government.

Role of Digital Literacy: Information Processing Of Skincare On Twitter Beauty Bases

Yoland Apresia Brillian — 2025-07-05

Information about skincare on the beauty base account on Twitter is not necessarily accurate, there are many promotional elements carried out by buzzers and also affiliates. In accessing information about skincare, of course, it is necessary to be careful so that the chosen skincare product can work effectively and so as not to be negatively affected. So how is the information processing on beauty base users on Twitter who have experienced mistakes in purchasing skincare products due to a lack of digital literacy? This study aims to examine how to process skincare information on the Twitter beauty base on users who have experienced mistakes in purchasing skincare products. The method used is a qualitative method and the data is processed using Nvivo 12 software. The results of the study show that users are aware of promotions on beauty base accounts on Twitter, but the user's memory is limited, so users need external help to remember information about skincare that has been accessed through the beauty base on Twitter.

The Effect of Oral Chitosan Supplementation on Leptin Levels and HOMA-IR in Male Wistar Rats (Rattus norvegicus) with an Obesity Model

Lidwina Stefani — 2025-07-05

This study investigates the role of chitosan in modulating leptin and insulin levels, key hormones involved in metabolic disorders, and compares its effectiveness with orlistat, a commonly used anti-obesity drug. An experimental post-test only group design was used involving 20 healthy male Wistar rats aged 3–4 months. After a seven-day acclimation, obesity was induced through a high-fat, high-glucose diet. The rats were then divided into five groups: a positive control group (K+) receiving orlistat, a negative control (K−) receiving a standard diet, and three treatment groups receiving chitosan at 2.5% (P1), 5% (P2), and 7.5% (P3) concentrations, respectively, for 14 days. Leptin and HOMA-IR levels were measured via blood samples collected from the retro-orbital sinus. The Kruskal-Wallis test showed significant differences among groups (p<0.05). Mean leptin levels were highest in K− (5.10±0.35 ng/dL) and lowest in K+ (3.03±0.71 ng/dL), while P2 showed a notable reduction (3.71±0.32 ng/dL). HOMA-IR levels followed a similar trend, with the lowest in K+ (1.00±0.08) and significantly reduced in P2 (1.34±0.11) compared to K− (2.29±0.25). Post Hoc analysis confirmed that P2 had significantly better outcomes than K−, though not as effective as orlistat. In conclusion, chitosan—particularly at 5% concentration—can reduce leptin and HOMA-IR levels, improving insulin resistance in obesity, though orlistat remains more effective.

The Islamic World in The Vortex of The Contemporary Israeli-Palestinian Conflict (2023-2024)

Wella Sherlita — 2025-07-05

Since the Palestinian-Israeli conflict broke out in 1948, countless efforts at track one diplomacy have been intensively carried out by the leaders of Islamic countries, both in the UN General Assembly and the OIC forum, including by the Indonesian government. Islamic leaders have chosen to prioritize the principles of human intervention and dialogue in helping to resolve conflicts over the past 15 months. On the other hand, the awakening of civil society solidarity or public consciousness in various countries has emerged unexpectedly. Thousands of people took to the streets to hold peaceful demonstrations demanding a ceasefire, and recognition of Palestinian independence. The absence of coalition forces to counteract the brutal Israeli military offensive was replaced by negotiations that led to a ceasefire agreement between Israel and Hamas on January 15, 2025 in Doha, Qatar. With a liberal approach, this article tries to outline the contribution of the Islamic world as well as the dilemmas faced when pioneering Hamas-Israel peace, using a qualitative descriptive method. The data were obtained from a combination of literature studies and interviews with a number of stakeholders.

Micro-Enterpreneur in Bali Communicate Messages and Brand Values To Influence Brand Image Effectively

Adinda Soraya — 2025-07-05

This study explores the communication identity of micro-merchants in Bali and its influence on brand image. Using a qualitative approach within a constructivist paradigm, it examines how micro-merchants craft their communication identity in Bali’s unique social and cultural environment. Data collection methods included in-depth interviews, participatory observation, and document analysis, while NVivo 12 software was utilized to analyze themes and patterns. The findings reveal that micro-merchants’ communication identities are deeply rooted in personal values, cultural preservation, strong customer relationships, and community engagement. Key personal values such as integrity and customer satisfaction are prioritized, alongside efforts to maintain and showcase Balinese culture in their business practices. Furthermore, VOSviewer software visualized thematic networks linking communication identity and brand image, offering insights into their interconnectedness. Based on the results, this study recommends enhancing customer communication, providing modern marketing training, and fostering collaboration networks to ensure business sustainability. These steps can empower micro-merchants to strengthen their brand image while maintaining cultural authenticity. Future research should focus on developing business models that integrate cultural values with sustainable business practices, offering a framework for micro-merchants to thrive in competitive markets while preserving Bali's rich heritage.

Pile Analysis With Dynamic and Static Tests of Manufacturing Permit Capacity

Dian Kurniawan Tanjung — 2025-07-05

This article discusses the analysis of pile bearing capacity using dynamic and static tests to evaluate the capacity of manufacturing permits in the construction project of the X Shoe Factory in Pekalongan, Central Java. The study aims to determine the ultimate bearing capacity of piles by applying various formulas, such as Meyerhoff, Poulos & Davis, Schmertmann, Coyle & Castillo, and the Alpha & Lambda Method, which take into account corrected NSPT values and CPT data. Additionally, the study validates the calculation results through static and dynamic testing, and compares these results with the allowable loads specified in the design and manufacturing management standards. The analysis revealed that the 1956 Meyerhoff method, when combined with the Terzaghi correction for NSPT data, produced results closest to the empirical test values, while the modified ENR formula yielded reliable outcomes for dynamic analysis. This research is expected to enhance efficiency in the selection of appropriate pile foundation systems for future manufacturing facility construction projects.

The Effect of Group Counseling on Reducing Burnout Rates in Disaster Management Officers

Hening Rahmadina — 2025-07-05

Burnout is often experienced by individuals who work in the field of humanitarian services and close to the community because work that is oriented towards serving others forms a one-way relationship between the provider and recipient of services. Burnout is characterized by a cold, unpleasant work atmosphere, decreased commitment to the organization, suboptimal work performance and achievements, and often causes officers to distance themselves from their environment. This study aims to identify the effect of group counseling on reducing burnout levels in disaster management officers who are members of the Sukabumi’s Regional BPBD. The burnout theory used in this study is Maslach's theory which consists of three aspects, namely exhaustion, depersonalization, and low of personal achievement. The research method used was Quasi Experiment with one group pretest-posttest research design with a total sample of 6 disaster management officers consisting of 4 women and 2 men who were taken using purposive sampling technique. The measuring instrument used is MBI-HSS which consists of 22 items. The results showed that group counseling influenced on reducing burnout levels by 23.7%. The statistical analysis using the Paired Samples t-Test test shows the p value= 0.0001 and 0.019<0.05 which indicates that group counseling influences on reducing the level of burnout in the exhaustion and depersonalization aspects. Meanwhile, the p-value score=0.830>0.05 indicates that group counseling has no effect on reducing burnout levels in the low of personal achievement aspect.

The Effectiveness of Iot Use on Supply Chain Management Under Extreme Conditions in The Copper Cleaner Project

Nyoman Oka Wahyudhi — 2025-07-05

The success of a project cannot be separated from a series of activities that include planning, implementation and supervision stages. In Time control on a project, it is very necessary for a project to be able to complete the project on time or earlier than planned. The time control method used in this study is the Supply Chain Collaboration, Integration and Relations method. This research was conducted on the PT XYZ Mining Facility Development Project, Mimika Regency, Papua which aims to find out the project performance and get solutions to the problems that occur in the mining facility construction project. The data used in this study are Time Schedule, Construction Plan, Worker Supply Plan and weekly progress report. The implementation of IoT technology in logistics processes significantly improves the efficiency and effectiveness of the supply chain. In the copper cleaner project, the application of IoT was able to reduce delivery delays by an average of 13% and increase the reliability rate of delivery (on-time delivery) to 85%.