SYMPHONIA: Journal of Theory and Research Output
SYMPHONIA: Journal of Theory and Research Output is a peer-reviewed academic journal dedicated to the advancement of scholarly studies. The journal aims to provide a global platform for researchers, scholars, and practitioners to explore and engage with both classical and contemporary discourses in multidisciplinary studies. Focus and Scope: The journal covers a wide range of topics, including Economy, Social Sciences, Education, Language, Culture, Religion, Health, and more. Aims of the Journal: Researchers, lecturers, students, scholars, and intellectuals in the fields of multidisciplinary studies.
This work is licensed under the Creative Commons Attribution-ShareAlike 4.0 International License. You are free to: Share — copy and redistribute the material in any medium or format for any purpose, even commercial purposes. Adaptation — mixing, changing, and developing materials for any purpose, even commercial ones. Under the following terms: Attribution — You must give appropriate credit , provide a link to the license, and indicate if changes were made . You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use. ShareAlike — If you remix, transform, or build upon the material, you must distribute your contributions under the same license as the original. No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Criminal Law Protection for Children and Victims of Gender-Based Violence: A Normative Analysis Following the Enactment of Law Number 12 of 2022
Gender-based violence and violence against children constitute serious issues within Indonesia’s criminal justice system due to their direct impact on human rights and victim welfare. Despite the existence of various legal regulations, the practical protection of victims continues to face significant challenges. This study aims to analyze criminal law protection for children and victims of gender-based violence following the enactment of Law Number 12 of 2022 on Sexual Violence Crimes. This research employs a normative juridical method using statutory, conceptual, and case approaches. The data sources consist of primary legal materials in the form of legislation and secondary legal materials derived from legal textbooks and academic journal articles. The findings indicate that, normatively, the Sexual Violence Law has strengthened the legal status of victims as rights-bearing subjects entitled to protection, handling, and recovery. However, its implementation remains constrained by structural, cultural, and institutional obstacles, resulting in victim protection that has not yet been fully and effectively realized in practice. Abstrak Kekerasan berbasis gender dan kekerasan terhadap anak merupakan persoalan serius dalam sistem hukum pidana di Indonesia karena berdampak langsung pada hak asasi manusia dan kesejahteraan korban. Meskipun telah terdapat berbagai peraturan perundang-undangan, perlindungan korban dalam praktik masih menghadapi tantangan yang signifikan. Penelitian ini bertujuan untuk menganalisis perlindungan hukum pidana terhadap anak dan korban kekerasan berbasis gender setelah berlakunya Undang-Undang Nomor 12 Tahun 2022 tentang Tindak Pidana Kekerasan Seksual. Penelitian ini menggunakan metode yuridis normatif dengan pendekatan perundang-undangan, konseptual, dan kasus. Sumber data terdiri atas bahan hukum primer berupa peraturan perundang-undangan serta bahan hukum sekunder berupa buku teks hukum dan artikel jurnal ilmiah. Hasil penelitian menunjukkan bahwa secara normatif UU TPKS telah memperkuat kedudukan korban sebagai subjek hukum dengan hak atas perlindungan, penanganan, dan pemulihan. Namun demikian, implementasinya masih menghadapi hambatan struktural, kultural, dan institusional yang menyebabkan perlindungan korban belum sepenuhnya terwujud secara efektif dalam praktik.
Copyright (c) 2026 Destina Rina Susanti, Aris Prio Agus Santoso (Author) https://creativecommons.org/licenses/by-sa/4.0
Asset Forfeiture as an Instrument for Recovering State Losses: Implications for Combating Corruption in Indonesia
This study aims to analyze asset forfeiture as an instrument for recovering state losses and its implications in combating corruption in Indonesia. The research employs a normative juridical method using statutory and conceptual approaches. Data sources consist of primary legal materials in the form of laws and international instruments, as well as secondary legal materials including books, academic journals, and official institutional reports. Data were collected through library research and analyzed qualitatively using a descriptive analytical approach. The findings indicate that asset forfeiture within the Indonesian criminal law system remains ineffective because it is positioned as an additional sanction dependent on final criminal convictions. This condition contributes to the low level of state asset recovery. The study shows that asset forfeiture has strategic implications in eliminating the economic benefits of corruption and strengthening the effectiveness of anti corruption efforts. Abstrak Penelitian ini bertujuan untuk menganalisis perampasan aset sebagai instrumen pemulihan kerugian negara dan implikasinya dalam pemberantasan tindak pidana korupsi di Indonesia. Penelitian ini menggunakan metode penelitian hukum yuridis normatif dengan pendekatan perundang-undangan dan konseptual. Sumber data meliputi bahan hukum primer berupa peraturan perundang-undangan dan instrumen internasional, serta bahan hukum sekunder berupa buku, jurnal ilmiah, dan laporan lembaga resmi. Data dikumpulkan melalui studi kepustakaan dan dianalisis secara kualitatif dengan pendekatan deskriptif analitis. Hasil penelitian menunjukkan bahwa perampasan aset dalam sistem hukum pidana Indonesia masih belum optimal karena diposisikan sebagai pidana tambahan yang bergantung pada putusan pidana berkekuatan hukum tetap. Kondisi ini berdampak pada rendahnya tingkat pemulihan kerugian negara. Penelitian ini menunjukkan bahwa perampasan aset memiliki implikasi strategis dalam menghilangkan keuntungan ekonomi pelaku korupsi dan memperkuat efektivitas pemberantasan korupsi.
Copyright (c) 2026 Nanda Puspitasari Wardoyo, Aris Prio Agus Santoso (Author) https://creativecommons.org/licenses/by-sa/4.0
Adolescent Drug Abuse in Indonesia: A Criminological Analysis of Legal and Rehabilitative Approaches
This study aims to analyze the forms and characteristics of drug abuse among adolescents in Indonesia and to examine the effectiveness of legal policies and rehabilitative approaches in addressing this issue. The research employs a library research method using secondary data sources, including laws and regulations, scientific journal articles, criminology books, and official reports from relevant institutions. The collected data are analyzed descriptively to understand the relationship between legal norms, social conditions, and adolescent behavior related to drug abuse. The results show that drug abuse among adolescents is influenced by a combination of psychological vulnerability, peer environment, family conditions, and weak social control. The findings also indicate that legal policies which rely heavily on repressive measures are less effective when not accompanied by rehabilitative and restorative approaches. Rehabilitative strategies that involve families, schools, and communities are more effective in supporting behavioral change and social reintegration. Therefore, this study emphasizes the importance of integrating legal, social, and rehabilitative perspectives to create more humane and sustainable policies for preventing and addressing drug abuse among adolescents. Abstrak Penelitian ini bertujuan untuk menganalisis bentuk dan karakteristik penyalahgunaan narkoba di kalangan remaja di Indonesia serta mengevaluasi efektivitas kebijakan hukum dan pendekatan rehabilitatif dalam menangani masalah ini. Penelitian ini menggunakan metode penelitian perpustakaan dengan memanfaatkan sumber data sekunder, termasuk undang-undang dan peraturan, artikel jurnal ilmiah, buku kriminologi, serta laporan resmi dari lembaga terkait. Data yang dikumpulkan dianalisis secara deskriptif untuk memahami hubungan antara norma hukum, kondisi sosial, dan perilaku remaja terkait penyalahgunaan narkoba. Hasil penelitian menunjukkan bahwa penyalahgunaan narkoba di kalangan remaja dipengaruhi oleh kombinasi kerentanan psikologis, lingkungan teman sebaya, kondisi keluarga, dan kontrol sosial yang lemah. Temuan juga menunjukkan bahwa kebijakan hukum yang mengandalkan tindakan represif kurang efektif jika tidak disertai dengan pendekatan rehabilitatif dan restoratif. Strategi rehabilitatif yang melibatkan keluarga, sekolah, dan masyarakat lebih efektif dalam mendukung perubahan perilaku dan reintegrasi sosial. Oleh karena itu, penelitian ini menekankan pentingnya mengintegrasikan perspektif hukum, sosial, dan rehabilitatif untuk menciptakan kebijakan yang lebih manusiawi dan berkelanjutan dalam mencegah dan menangani penyalahgunaan narkoba di kalangan remaja.
Copyright (c) 2026 Peter Guntara, Risky Eka Pratama, Zakiyya Muflih Gusma Putra (Author) https://creativecommons.org/licenses/by-sa/4.0
The Effectiveness of Indonesia’s Foreign Policy on the Defense of the Natuna ZEE under UNCLOS 1982
This study aims to analyze the application of the Rational Actor Model (RAM) in Indonesia’s foreign policy in defending its sovereign rights over the Exclusive Economic Zone (EEZ) of the North Natuna Sea through legal diplomacy based on the United Nations Convention on the Law of the Sea (UNCLOS) 1982. Employing a qualitative approach, this research utilizes primary data derived from Indonesia’s diplomatic notes submitted to the United Nations (2019–2020), UNCLOS 1982 provisions, and relevant national legal frameworks, complemented by secondary sources from academic journals and policy studies on maritime disputes and foreign policy decision-making. The findings indicate that Indonesia’s reliance on legal diplomacy represents a rational policy choice aimed at maximizing international legal legitimacy, minimizing the risk of conflict escalation, and safeguarding national interests while maintaining regional stability. This strategy reflects Indonesia’s calculated response to unilateral maritime claims without resorting to coercive measures. Overall, Indonesia’s approach demonstrates a rational and adaptive foreign policy consistent with the “Independent and Active” principle in managing maritime sovereignty challenges. Abstrak Penelitian ini bertujuan untuk menganalisis penerapan Model Aktor Rasional (RAM) dalam kebijakan luar negeri Indonesia dalam mempertahankan hak kedaulatannya atas Zona Ekonomi Eksklusif (ZEE) Laut Natuna Utara melalui diplomasi hukum berdasarkan Konvensi PBB tentang Hukum Laut (UNCLOS) 1982. Menggunakan pendekatan kualitatif, penelitian ini memanfaatkan data primer yang diperoleh dari catatan diplomatik Indonesia yang diajukan ke PBB (2019–2020), ketentuan UNCLOS 1982, dan kerangka hukum nasional yang relevan, dilengkapi dengan sumber sekunder dari jurnal akademik dan studi kebijakan mengenai sengketa maritim dan pengambilan keputusan kebijakan luar negeri. Temuan menunjukkan bahwa ketergantungan Indonesia pada diplomasi hukum merupakan pilihan kebijakan rasional yang bertujuan memaksimalkan legitimasi hukum internasional, meminimalkan risiko eskalasi konflik, dan melindungi kepentingan nasional sambil menjaga stabilitas regional. Strategi ini mencerminkan respons terukur Indonesia terhadap klaim maritim sepihak tanpa menggunakan tindakan paksa. Secara keseluruhan, pendekatan Indonesia menunjukkan kebijakan luar negeri yang rasional dan adaptif sesuai dengan prinsip “Mandiri dan Aktif” dalam mengelola tantangan kedaulatan maritim.
Copyright (c) 2026 Dewi Fitriyani, Syalwa Azzahra, Muhammad Fikrul Umam (Author) https://creativecommons.org/licenses/by-sa/4.0
Implementation of a Competency-Based Curriculum and Outcome-Based Education in PAI Learning in the Era of Artificial Intelligence from the Perspective of Bloom’s Taxonomy
Learning of Islamic Religious Education (PAI) in the digital era faces challenges in maintaining relevance, effectiveness, and its role in developing students’ knowledge, attitudes, and skills. The Competency-Based Curriculum and Outcome-Based Education are considered effective approaches to direct learning toward measurable and meaningful learning outcomes. This study aims to examine the implementation of the Competency-Based Curriculum and Outcome-Based Education in Islamic Religious Education from the perspective of Bloom’s Taxonomy with the support of Artificial Intelligence. This research employs a qualitative approach using library research. Data sources consist of scholarly articles, national and international journals, and academic books related to CBC, OBE, Bloom’s Taxonomy, and the use of AI in education. The findings indicate that the integration of CBC and OBE with Bloom’s Taxonomy provides a systematic learning framework that balances cognitive, affective, and psychomotor domains in PAI learning. Furthermore, Artificial Intelligence functions as a supportive tool that enhances adaptive learning, outcome-based assessment, and the comprehensive development of students’ competencies. Abstrak Pembelajaran Pendidikan Agama Islam (PAI) di era digital menghadapi tantangan untuk tetap relevan, efektif, dan mampu membentuk peserta didik yang kompeten secara pengetahuan, sikap, dan keterampilan. Pendekatan Kurikulum Berbasis Kompetensi dan Outcome Based Education dipandang sebagai solusi untuk mengarahkan pembelajaran pada capaian hasil belajar yang terukur dan bermakna. Penelitian ini bertujuan untuk mengkaji implementasi Kurikulum Berbasis Kompetensi dan Outcome Based Education dalam pembelajaran PAI dari perspektif Taksonomi Bloom dengan dukungan Artificial Intelligence. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian kepustakaan. Sumber data diperoleh dari artikel ilmiah, jurnal nasional dan internasional, serta buku akademik yang relevan dengan KBK, OBE, Taksonomi Bloom, dan pemanfaatan AI dalam pendidikan. Hasil penelitian menunjukkan bahwa integrasi KBK dan OBE dengan Taksonomi Bloom mampu memberikan kerangka pembelajaran PAI yang sistematis dan seimbang pada ranah kognitif, afektif, dan psikomotorik. Pemanfaatan Artificial Intelligence berperan sebagai alat pendukung yang memperkuat pembelajaran adaptif, evaluasi berbasis outcome, dan pengembangan kompetensi peserta didik secara komprehensif.
Copyright (c) 2026 Muhammad Khoiril Anam, Achmad Luthfi Imroni, Auliatus Syifa, Anggun Luthfiya Tsani, Muhammad Uchaida Sabilil Matin, Amir Awaludin (Author) https://creativecommons.org/licenses/by-sa/4.0
The Harmonization of National and Customary Law in Regulating Marriage in Indonesia: A Comparative Analysis
Marriage law in Indonesia occupies a unique position at the intersection of national and customary legal systems. The country’s cultural, religious, and value diversity makes marriage regulation not merely a matter of formal legality but also of social and moral legitimacy within communities. The tension between these two legal systems often raises issues concerning the validity, procedures, and legal consequences of marriage. This study aims to comparatively analyze the similarities, differences, and opportunities for harmonization between national and customary law in regulating marriage. Data were collected through library research involving statutory regulations, court decisions, and relevant academic literature, then analyzed using a normative juridical approach with a qualitative-comparative method. The findings indicate that national law emphasizes legal certainty and equality, whereas customary law focuses on kinship values and social balance. Despite their differences, both share the same goal of establishing a harmonious family. Therefore, their harmonization should be strengthened through adaptive legal reforms that respect cultural diversity and uphold justice and human rights principles. Abstrak Perkawinan di Indonesia merupakan ranah hukum yang unik karena berada pada persimpangan antara hukum nasional dan hukum adat. Keberagaman budaya, agama, dan sistem nilai menjadikan pengaturan perkawinan tidak hanya persoalan legalitas formal, tetapi juga berkaitan dengan legitimasi sosial dan moral dalam masyarakat. Ketegangan antara kedua sistem hukum ini kerap menimbulkan persoalan mengenai keabsahan, tata cara, dan akibat hukum suatu perkawinan. Penelitian ini bertujuan menganalisis secara komparatif persamaan, perbedaan, serta peluang harmonisasi antara hukum nasional dan hukum adat dalam pengaturan perkawinan. Data diperoleh melalui studi kepustakaan terhadap peraturan perundang-undangan, putusan pengadilan, serta literatur akademik yang relevan, kemudian dianalisis menggunakan pendekatan yuridis normatif dengan metode kualitatif-komparatif. Hasil penelitian menunjukkan bahwa hukum nasional menekankan kepastian dan kesetaraan hukum, sementara hukum adat berorientasi pada nilai kekeluargaan dan keseimbangan sosial. Meskipun berbeda dalam bentuk dan mekanisme, keduanya memiliki tujuan yang sama untuk membentuk keluarga yang harmonis. Karena itu, harmonisasi keduanya perlu dikembangkan melalui pembaruan hukum yang lebih adaptif terhadap keberagaman budaya dan berlandaskan prinsip keadilan serta penghormatan terhadap hak asasi manusia.
Copyright (c) 2026 Diafra Banowati, Yohan Dwi Prasetyo, Lies Kussetyowati, Yosua Nugroho Yadiyanto, M. Habib, S.Pd.I, M.Pd.I (Author) https://creativecommons.org/licenses/by-sa/4.0
Maintaining Neutrality amid Rivalry: An Analysis of Indonesia’s Foreign Policy in the ASEAN Outlook on the Indo-Pacific (AOIP)
This study aims to analyze the application of the Rational Actor Model (RAM) in Indonesia’s foreign policy through the ASEAN Outlook on the Indo-Pacific (AOIP) as a strategic response to the growing geopolitical rivalry between the United States and China. Employing a qualitative approach, the research utilizes primary data from the official AOIP (2019) document, statements from Indonesia’s Ministry of Foreign Affairs, and interviews cited in the FPCI (2023) report, complemented by secondary sources from academic journals and policy studies by RSIS and ISEAS. The findings indicate that AOIP represents Indonesia’s rational decision to advance its strategic interests while maintaining the “Independent and Active” foreign policy principle. The AOIP has effectively preserved ASEAN unity, reinforced regional centrality, and positioned Indonesia as a middle power that emphasizes inclusive diplomacy, institutional cooperation, and strategic balance amid great-power competition. Abstrak Penelitian ini bertujuan untuk menganalisis penerapan Rational Actor Model (RAM) dalam kebijakan luar negeri Indonesia melalui ASEAN Outlook on the Indo-Pacific (AOIP) sebagai respons terhadap rivalitas geopolitik antara Amerika Serikat dan Tiongkok di kawasan Indo-Pasifik. Menggunakan pendekatan kualitatif, penelitian ini memanfaatkan data primer dari dokumen resmi AOIP (2019), pernyataan kebijakan Kementerian Luar Negeri RI, serta wawancara dalam laporan FPCI (2023), dan data sekunder dari jurnal akademik serta laporan lembaga seperti RSIS dan ISEAS. Hasil penelitian menunjukkan bahwa AOIP merupakan langkah rasional Indonesia untuk memaksimalkan kepentingan strategisnya sekaligus mempertahankan prinsip “Bebas Aktif” dalam konteks geopolitik global. AOIP berperan penting dalam menjaga kesatuan ASEAN, memperkuat sentralitas regional, dan menegaskan posisi Indonesia sebagai middle power yang mengutamakan diplomasi inklusif, kerja sama institusional, dan keseimbangan kepentingan di tengah rivalitas kekuatan besar.
ASEAN Outlook on the Indo-Pacific (AOIP)
Copyright (c) 2026 Ulfa Diana, Muhammad Fikrul Umam (Author) https://creativecommons.org/licenses/by-sa/4.0
Unequal Representation of Global Youth Knowledge in UNESCO Youth Discourse
This study employs a qualitative case study approach to analyze the mechanisms of representation of Global South youth knowledge within UNESCO youth policy processes, rather than to achieve global statistical generalization. The units of analysis are two UNESCO IESALC initiatives, namely Youth as Researchers and Youth-informed Policy Papers, which are treated as institutional cases. Data are drawn from official policy documents, program reports, and related publications. The analysis is conducted through content analysis and thematic analysis to examine the relationships between participation mechanisms, knowledge legitimacy, and policy integration. The findings indicate that Global South youth are actively involved in knowledge production; however, their contributions more often remain at the consultative level and are not substantively integrated into UNESCO’s global policy decision-making. This study does not claim to represent all UNESCO policies, but rather elucidates patterns of structural epistemic inequality that emerge in these two cases. Abstrak Penelitian ini menggunakan pendekatan studi kasus kualitatif untuk menganalisis mekanisme representasi pengetahuan pemuda Global South dalam proses kebijakan kepemudaan UNESCO, bukan untuk melakukan generalisasi statistik global. Unit analisis penelitian adalah dua inisiatif UNESCO IESALC, yaitu Youth as Researchers dan Youth-informed Policy Papers, yang diperlakukan sebagai kasus institusional. Data bersumber dari dokumen kebijakan resmi, laporan program, dan publikasi terkait. Analisis dilakukan melalui content analysis dan thematic analysis untuk menelusuri hubungan antara mekanisme partisipasi, legitimasi pengetahuan, dan integrasi kebijakan. Hasil penelitian menunjukkan bahwa pemuda Global South terlibat secara aktif dalam produksi pengetahuan, namun kontribusi mereka lebih sering berhenti pada level konsultatif dan belum terintegrasi secara substantif dalam keputusan kebijakan global UNESCO. Penelitian ini tidak mengklaim seluruh kebijakan UNESCO, melainkan menjelaskan pola ketimpangan epistemik struktural yang muncul dalam dua kasus tersebut.
Muhammad Irsad Maulana Khilman Asy-Syafi'i
Copyright (c) 2026 Muhammad Irsad Maulana Khilman Asy-Syafi'i, Eka Sriwahyuni, Chifa Hairunnisa, Regita Cahyani Putri, Bima Wahyu Saputra (Author) https://creativecommons.org/licenses/by-sa/4.0
The Role of Forensic Accounting in Addressing Cybercrime and Digital Fraud
This study aims to analyze the role of forensic accounting in detecting and addressing cybercrime and digital fraud in the increasingly complex landscape of technology-based financial systems. The research employs a library research method, utilizing data sourced from scholarly articles, books, and official documents relevant to forensic accounting and digital security. An interpretative analysis was conducted to understand the relationship between technological advancement and the application of forensic accounting in digital financial investigations. The results indicate that forensic accounting plays a crucial role in tracing digital evidence, analyzing transactional anomalies, and validating electronic data through digital forensics, fraud analytics, and machine learning techniques. The findings further emphasize the importance of digital auditor competence, technological infrastructure support, and strong data security policies as key factors in preventing and mitigating digital fraud risks. Abstrak Penelitian ini bertujuan untuk menganalisis peran forensik akuntansi dalam mendeteksi dan menangani kejahatan siber serta kecurangan digital yang semakin kompleks di era keuangan berbasis teknologi. Penelitian ini menggunakan metode library research dengan sumber data berupa artikel ilmiah, buku, dan dokumen resmi yang relevan dengan topik forensik akuntansi dan keamanan digital. Analisis dilakukan secara interpretatif untuk memahami keterkaitan antara perkembangan teknologi dan penerapan forensik akuntansi dalam konteks investigasi keuangan digital. Hasil penelitian menunjukkan bahwa forensik akuntansi berperan penting dalam penelusuran bukti digital, analisis anomali transaksi, serta validasi data elektronik menggunakan teknik digital forensics, fraud analytics, dan machine learning. Selain itu, temuan juga menegaskan pentingnya kompetensi auditor digital, dukungan infrastruktur teknologi, dan penguatan kebijakan keamanan data sebagai faktor utama dalam mencegah serta mengurangi risiko kecurangan digital.
Copyright (c) 2026 Titania Abilla, Lailatusyifa Habibah, Gunawan Aji (Author) https://creativecommons.org/licenses/by-sa/4.0
Analysis of the Implementation of PSAK 407 on Ijarah Transactions in the 2024 Financial Statements of PT. Bank Syariah Indonesia (BSI) Tbk.
This study aims to analyze the implementation of PSAK 407 concerning ijarah transactions in the financial statements of PT Bank Syariah Indonesia Tbk (BSI) for the Fourth Quarter of 2024. The research employs a qualitative descriptive-comparative approach using secondary data from the Quarterly Financial Report (December 2024), Notes to the Financial Statements (CALK), and documents of PSAK 407 and PSAK 3. The findings indicate that BSI has consistently applied PSAK 407 in terms of recognition, measurement, presentation, and disclosure of ijarah transactions. Ijarah assets are recognized at acquisition cost, depreciated using the straight-line method, and income is recognized proportionally over the contract period. The financial statements also clearly distinguish between regular ijarah and IMBT treatments, ensuring transparency and accountability in line with Islamic accounting standards in Indonesia. Abstrak Penelitian ini bertujuan untuk menganalisis penerapan PSAK 407 mengenai transaksi ijarah pada laporan keuangan PT Bank Syariah Indonesia Tbk (BSI) periode Triwulan IV Tahun 2024. Penelitian menggunakan pendekatan kualitatif deskriptif-komparatif dengan sumber data sekunder berupa laporan publikasi triwulan Desember 2024, Catatan atas Laporan Keuangan (CALK), dan dokumen PSAK 407 serta PSAK 3. Hasil penelitian menunjukkan bahwa BSI telah menerapkan PSAK 407 secara konsisten pada aspek pengakuan, pengukuran, penyajian, dan pengungkapan transaksi ijarah. Aset ijarah diakui berdasarkan biaya perolehan, disusutkan menggunakan metode garis lurus, dan pendapatan diakui secara proporsional sepanjang masa akad. Laporan keuangan BSI juga menyajikan informasi yang jelas mengenai perbedaan perlakuan antara ijarah biasa dan IMBT, serta memenuhi prinsip transparansi dan akuntabilitas sesuai standar akuntansi syariah di Indonesia.
Copyright (c) 2026 Sheila Arisonya Mulyani, Levia Niza Arliani, Gunawan Aji (Author) https://creativecommons.org/licenses/by-sa/4.0
Integrating Cloud, AI, and Blockchain Technologies in Payroll Accounting: A Systematic Review of Benefits, Challenges, and Innovation Trends
The rapid digital transformation in accounting has led to the widespread adoption of cloud-based payroll systems, which integrate automation, data analytics, and real-time processing to enhance operational efficiency and reporting accuracy. This study employs a Systematic Literature Review (SLR) approach to synthesize recent research on the benefits, challenges, and technological innovations of cloud-based payroll systems in accounting between 2018 and 2025. The review analyzed 25 peer-reviewed publications sourced from Scopus, ScienceDirect, Google Scholar, and other major databases using PRISMA guidelines. Findings indicate that cloud-based payroll systems significantly improve financial transparency, data accessibility, and compliance accuracy while reducing manual errors and administrative costs. However, key challenges include data security risks, limited user training, regulatory complexity, and high initial investment for digital infrastructure. The novelty of this research lies in its focused synthesis of payroll-specific cloud applications within accounting, providing a conceptual framework that links technological efficiency, cybersecurity, and strategic financial governance. Abstrak Transformasi digital yang pesat dalam bidang akuntansi telah mendorong penerapan luas sistem penggajian berbasis cloud, yang mengintegrasikan otomatisasi, analitik data, dan pemrosesan waktu nyata untuk meningkatkan efisiensi operasional serta akurasi pelaporan keuangan. Penelitian ini menggunakan pendekatan Systematic Literature Review (SLR) untuk mensintesis hasil-hasil penelitian terkini mengenai manfaat, tantangan, dan inovasi teknologi dari sistem penggajian berbasis cloud dalam konteks akuntansi pada periode 2018–2025. Sebanyak 25 artikel ilmiah terindeks dari Scopus, ScienceDirect, dan Google Scholar dianalisis berdasarkan pedoman PRISMA. Hasil menunjukkan bahwa sistem penggajian berbasis cloud secara signifikan meningkatkan transparansi keuangan, aksesibilitas data, dan kepatuhan terhadap regulasi, sekaligus mengurangi kesalahan manual dan biaya administratif. Namun, tantangan utama yang diidentifikasi meliputi risiko keamanan data, keterbatasan pelatihan pengguna, kompleksitas regulasi, serta investasi awal infrastruktur digital yang tinggi. Kebaruan penelitian ini terletak pada sintesis komprehensif mengenai penerapan teknologi cloud khusus dalam sistem penggajian, dengan kerangka konseptual yang mengaitkan efisiensi teknologi, keamanan siber, dan tata kelola keuangan strategis.
Copyright (c) 2026 Arum Kumala Sari, Nur Imamah Baety, Gunawan Aji (Author) https://creativecommons.org/licenses/by-sa/4.0
Reformulating Agency Theory within the Framework of Sharia-Based Accounting: A Philosophical and Ethical Integration
This study examines the integration of agency theory within the framework of Sharia-based accounting by exploring its philosophical, emancipatory, and ethical-spiritual dimensions. Using a systematic literature review and qualitative interpretive analysis, this research identifies that Islamic accounting extends beyond technical financial reporting and embodies moral accountability grounded in amanah (trust), justice, and tauhid (divine unity). The findings indicate that incorporating Sharia principles strengthens transparency, reduces information asymmetry, and mitigates agency conflicts through spiritual awareness and ethical conduct. The integration of agency theory with Sharia values forms a normative model that unites economic rationality with divine responsibility, promoting a balance between profit-seeking behavior and moral integrity. This study contributes to the development of an Islamic governance paradigm that emphasizes accountability to both humans and God, while its conceptual limitation opens future avenues for empirical validation across Islamic financial institutions. Abstrak Penelitian ini mengkaji integrasi teori keagenan dalam kerangka akuntansi berbasis syariah melalui pendekatan filosofis, emansipatoris, dan etika-spiritual. Dengan menggunakan metode tinjauan pustaka sistematis dan analisis interpretatif kualitatif, penelitian ini menemukan bahwa akuntansi syariah tidak hanya berfungsi sebagai alat pelaporan keuangan teknis, tetapi juga sebagai bentuk pertanggungjawaban moral yang berlandaskan pada nilai amanah, keadilan, dan tauhid. Hasil penelitian menunjukkan bahwa penerapan prinsip-prinsip syariah memperkuat transparansi, mengurangi asimetri informasi, serta meminimalkan konflik keagenan melalui kesadaran spiritual dan perilaku etis. Integrasi teori keagenan dengan nilai-nilai syariah menghasilkan model normatif yang memadukan rasionalitas ekonomi dengan tanggung jawab ilahiah, menciptakan keseimbangan antara orientasi laba dan integritas moral. Penelitian ini memberikan kontribusi pada pengembangan paradigma tata kelola syariah yang menekankan akuntabilitas kepada manusia dan Tuhan, meskipun masih memiliki keterbatasan konseptual yang perlu diuji secara empiris pada lembaga keuangan syariah di masa mendatang.
Copyright (c) 2026 Lizza Andini, Kayla Rossida, Gunawan Aji (Author) https://creativecommons.org/licenses/by-sa/4.0
Application of Agency Theory in Corporate Financial Decision Making
Financial decision-making is an important aspect of corporate management because it directly affects the company’s long-term performance and value. In modern companies, the separation between ownership and management often causes conflicts of interest between owners and management, making Agency Theory a relevant analytical framework for understanding this phenomenon. This study aims to examine the application of Agency Theory in corporate financial decision-making, particularly in relation to agency conflicts, information asymmetry, and agency costs, as well as their implications for capital structure decisions, dividend policies, and investments. This study uses a qualitative approach with a literature review method through analysis and synthesis of various relevant scientific sources in the fields of finance and management. The results of the study show that agency conflicts and information asymmetry play a significant role in influencing management behavior in making financial decisions, which under certain conditions can reduce the efficiency and financial performance of the company. In addition, effective corporate governance mechanisms have been proven to reduce agency problems and improve the quality of financial decisions. Abstrak Pengambilan keputusan keuangan merupakan aspek penting dalam pengelolaan perusahaan karena berpengaruh langsung terhadap kinerja dan nilai perusahaan dalam jangka panjang. Dalam perusahaan modern, pemisahan antara kepemilikan dan pengelolaan sering menimbulkan konflik kepentingan antara pemilik dan manajemen, sehingga Agency Theory menjadi kerangka analisis yang relevan untuk memahami fenomena tersebut. Penelitian ini bertujuan untuk mengkaji penerapan Agency Theory dalam pengambilan keputusan keuangan perusahaan, khususnya terkait konflik keagenan, asimetri informasi, dan biaya keagenan serta implikasinya terhadap keputusan struktur modal, kebijakan dividen, dan investasi. Penelitian ini menggunakan pendekatan kualitatif dengan metode literature review melalui analisis dan sintesis terhadap berbagai sumber pustaka ilmiah yang relevan di bidang keuangan dan manajemen. Hasil kajian menunjukkan bahwa konflik keagenan dan asimetri informasi berperan signifikan dalam memengaruhi perilaku manajemen dalam mengambil keputusan keuangan, yang pada kondisi tertentu dapat menurunkan efisiensi dan kinerja keuangan perusahaan. Selain itu, mekanisme tata kelola perusahaan yang efektif terbukti dapat mengurangi masalah keagenan dan meningkatkan kualitas keputusan keuangan.
Copyright (c) 2026 Ashilfa Ninda Arohma, Adelia Delima Agustin, Gunawan Aji (Author) https://creativecommons.org/licenses/by-sa/4.0
Public Sentiment Analysis on Investment Fraud Phenomenon in Indonesia: A Social Media Study with Brand24 (6 November – 6 December 2025)
This study aims to analyze public sentiment regarding the phenomenon of investment fraud in Indonesia through social media monitoring using Brand24. Data were collected from November 6 to December 6, 2025, across multiple platforms, including TikTok, Twitter (X), YouTube, news portals, blogs, and online forums. Using a quantitative approach, digital conversations were transformed into measurable data such as volume, reach, and sentiment. The results indicate a 2,998% surge in discussions with 6,258 mentions and a total social media reach of 140 million. TikTok and YouTube emerged as the primary platforms for issue dissemination, dominated by positive sentiment linked to education, awareness, and law enforcement narratives. These findings highlight the critical role of visual media and influential figures in shaping public opinion, emphasizing the need for stronger risk communication and financial literacy strategies. Abstrak Penelitian ini bertujuan untuk menganalisis sentimen publik terhadap fenomena penipuan investasi di Indonesia melalui pemantauan media sosial menggunakan Brand24. Data dikumpulkan selama periode 6 November hingga 6 Desember 2025 dari berbagai sumber, termasuk TikTok, Twitter (X), YouTube, portal berita, blog, dan forum online. Dengan pendekatan kuantitatif, penelitian ini mengubah percakapan digital menjadi data terukur berupa volume, jangkauan, dan sentimen publik. Hasil menunjukkan lonjakan pembahasan sebesar 2.998% dengan 6.258 penyebutan dan jangkauan media sosial mencapai 140 juta. TikTok dan YouTube menjadi saluran utama penyebaran isu, dengan dominasi sentimen positif terkait edukasi, peringatan, dan penegakan hukum. Temuan ini menegaskan pentingnya media visual dan figur berpengaruh dalam membentuk opini publik serta perlunya strategi komunikasi risiko dan literasi keuangan yang lebih efektif.
Copyright (c) 2026 Istiqomah, Desy Jayantiningsih, Gunawan Aji (Author) https://creativecommons.org/licenses/by-sa/4.0
The Scientific Miracle of the Separation of Night from Day in a Verse of Surah Ya-Sin
This research examines the extent to which the meaning of Allah’s statement, “And a sign for them is the night. We remove from it the day, and they are left in darkness” (Yā-Sīn: 37), corresponds with modern scientific discoveries. It aims to demonstrate the reality of scientific miraculousness in this verse. The study employs an inductive approach by examining cosmic verses in Surah Yā-Sīn, an analytical approach through linguistic and semantic analysis of the Qur’anic vocabulary, and a comparative approach by contrasting scientific perspectives with classical exegesis. The research show that reflection on the universe strengthens faith in the Creator, that night is the natural state of the Earth while day is a thin atmospheric phenomenon, and that the Qur’anic imagery precisely describes this reality. Modern scientific discoveries are found to be consistent with the Qur’anic explanation. ملخص يسعى هذا البحث إلى بيان مدى توافق معنى قوله تعالى: *﴿وَآيَةٌ لَّهُمُ اللَّيْلُ نَسْلَخُ مِنْهُ النَّهَارَ فَإِذَا هُم مُّظْلِمُونَ﴾* [يس: 37] مع الاكتشافات العلمية الحديثة، وإثبات حقيقة الإعجاز العلمي في هذه الآية الكريمة. اعتمدت الباحثة المنهج الاستقرائي في تتبع الآيات الكونية في سورة يس، والمنهج التحليلي من خلال دراسة المفردات القرآنية دراسة لغوية دقيقة، إضافة إلى المنهج المقارن بمقارنة أقوال علماء العلوم الكونية والطبيعية بأقوال المفسرين وعلماء اللغة. وتوصل البحث إلى أن التفكر في نظام الكون يقود إلى الإيمان بالخالق، وأن الليل هو الأصل بينما النهار طبقة رقيقة ناتجة عن انعكاس أشعة الشمس في الغلاف الجوي، وهو ما يبرز دقة التعبير القرآني وتوافقه مع معطيات العلم الحديث.
Copyright (c) 2026 Dr. Safia A. M. M. Thah, Yousef Mohammed Abdo Mohammed Al-Awadhy (Author) https://creativecommons.org/licenses/by-sa/4.0
Affection and Boundaries in Parenting: An Ethical Analysis from a Family Education Perspective
Parenting play an important role in shaping emotional regulation and character development in children. In everyday practice, affection is often understood as emotional support without clear boundaries, which can potentially hinder the development of children’s self-regulation. This article aims to analyze the relationship between affection and boundaries in child-rearing patterns from the perspective of parenting ethics and family education. The article was written using a conceptual-analytical approach, drawing on a review of scientific literature from the past five years and reflecting on professional practice in the field of child development services. The analysis results indicate that parenting styles emphasizing unconditional love without consistent boundaries tend to be associated with poor emotional regulation, self-control, and child responsibility. Conversely, integrating affection, structure, and ethical values into parenting supports more adaptive emotional development and prepares children to face social and educational demands. Abstrak Pola asuh orang tua memegang peran penting dalam pembentukan regulasi emosi dan pengembangan karakter anak. Dalam praktik sehari-hari, kasih sayang sering dipahami sebagai dukungan emosional tanpa disertai batasan yang jelas, sehingga berpotensi menghambat perkembangan regulasi diri anak. Artikel ini bertujuan menganalisis relasi antara kasih sayang dan batasan dalam pola asuh anak dari perspektif etika pengasuhan dan pendidikan keluarga. Penulisan artikel menggunakan pendekatan konseptual-analitis melalui kajian literatur ilmiah lima tahun terakhir serta refleksi praktik profesional di bidang layanan tumbuh kembang anak. Hasil analisis menunjukkan bahwa pola asuh yang menekankan kasih sayang tanpa batasan yang konsisten cenderung berkaitan dengan lemahnya regulasi emosi, kontrol diri, dan tanggung jawab anak. Sebaliknya, integrasi kasih sayang, struktur, dan nilai etis dalam pengasuhan mendukung perkembangan emosi yang lebih adaptif dan kesiapan anak menghadapi tuntutan sosial dan pendidikan.
Copyright (c) 2026 Tri Gunadi, Andik Matulessy, Basillia (Author) https://creativecommons.org/licenses/by-sa/4.0
Implementation of PSAK 73 on Leases for the Recognition of Right-Of-Use Assets and Lease Liabilities at PT. Garuda Indonesia (Persero) Tbk
This study aims to analyze the implementation of PSAK 73 on leases at PT Garuda Indonesia (Persero) Tbk with a focus on the recognition of right-of-use assets, lease liabilities, finance expenses, and the implications of lease contract restructuring after homologation. The research method used is descriptive qualitative through content analysis of financial statements, notes to financial statements, and disclosures related to leases for the 2021–2023 period. The results of the study show that the application of PSAK 73 has significantly changed the structure of Garuda Indonesia’s financial reporting. The present value of lease liabilities, which was originally recorded at USD 1.84 billion in 2021, drastically decreased to USD 170.06 million in 2022, primarily due to the homologation restructuring and changes in the lease scheme to power by the hour (PBH). In 2023, the company recorded lease liabilities of USD 231.73 million, financial expenses of USD 183.87 million, and depreciation of right-of-use assets of USD 207.63 million. Although PSAK 73 improves reporting transparency, the findings show that variable lease payments in the PBH scheme are not fully reflected in basic liabilities, thus creating a potential understatement of economic exposure. Abstrak Penelitian ini bertujuan untuk menganalisis implementasi PSAK 73 tentang sewa pada PT Garuda Indonesia (Persero) Tbk dengan fokus pada pengakuan aset hak-guna, liabilitas sewa, beban keuangan, serta implikasi restrukturisasi kontrak sewa pasca homologasi. Metode penelitian yang digunakan adalah kualitatif deskriptif melalui analisis isi laporan keuangan, catatan atas laporan keuangan, serta pengungkapan terkait sewa untuk periode 2021–2023. Hasil penelitian menunjukkan bahwa penerapan PSAK 73 memberikan perubahan signifikan pada struktur pelaporan keuangan Garuda Indonesia. Nilai kini liabilitas sewa yang semula tercatat sebesar USD 1,84 miliar pada 2021 menurun drastis menjadi USD 170,06 juta pada 2022 akibat restrukturisasi homologasi dan perubahan skema sewa menjadi power by the hour (PBH). Pada 2023, perusahaan mencatat liabilitas sewa sebesar USD 231,73 juta, beban keuangan sebesar USD 183,87 juta, dan depresiasi aset hak-guna sebesar USD 207,63 juta. Meskipun PSAK 73 meningkatkan transparansi pelaporan, temuan menunjukkan bahwa pembayaran sewa variabel dalam skema PBH tidak sepenuhnya tercermin dalam liabilitas dasar, sehingga menimbulkan potensi understatement atas eksposur kewajiban ekonomi.
Copyright (c) 2026 Novidhoh Kahar, Dinda Ufiq Sarimanah, Gunawan Aji (Author) https://creativecommons.org/licenses/by-sa/4.0
Analyzing the Implementation of Sharia Economic Principles in Capital Market Investment: A Study of DSN-MUI Fatwas No. 40 (2003) and No. 80 (2011)
This study aims to analyze the implementation of Sharia economic principles in capital market investment in Indonesia and its impact on market development and investor confidence. The research employs a qualitative descriptive method using a literature review approach, with primary sources from the Qur’an, Hadith, and DSN-MUI fatwas, and secondary sources from academic works, financial reports, and OJK regulations. The findings reveal that applying Sharia principles strengthens market integrity through fair, transparent mechanisms free from riba, gharar, and maysir. Furthermore, Sharia-based investment contributes to improving financial literacy, promoting sustainable economic growth, and expanding access to halal investment opportunities in Indonesia. Abstrak Penelitian ini bertujuan untuk menganalisis penerapan prinsip ekonomi syariah dalam investasi di pasar modal Indonesia serta dampaknya terhadap perkembangan pasar dan kepercayaan investor. Metode yang digunakan adalah penelitian deskriptif kualitatif dengan pendekatan studi kepustakaan, melibatkan sumber primer berupa Al-Qur’an, Hadis, serta fatwa DSN-MUI, dan sumber sekunder dari literatur akademik, laporan lembaga keuangan, dan peraturan OJK. Hasil penelitian menunjukkan bahwa penerapan prinsip syariah memperkuat integritas pasar modal melalui mekanisme yang adil, transparan, dan bebas dari riba, gharar, dan maysir. Selain itu, investasi syariah berkontribusi terhadap peningkatan literasi keuangan, pembangunan ekonomi berkelanjutan, dan perluasan akses investasi halal di Indonesia.
Copyright (c) 2026 Fatin Rizqi Naurah, Muhammad Ilyas Jailani, Gunawan Aji (Author) https://creativecommons.org/licenses/by-sa/4.0
Analysis of Corporate Social Responsibility (CSR) Disclosure in Manufacturing Companies Listed on the Indonesia Stock Exchange
This study aims to analyze the patterns, communication strategies, and quality of Corporate Social Responsibility (CSR) disclosures in manufacturing companies listed on the Indonesia Stock Exchange. The data were obtained from annual reports, sustainability reports, and official company websites selected using a purposive sampling technique. Data were analyzed qualitatively through content and narrative analysis to evaluate the depth and consistency of CSR disclosures. The results reveal significant variations among companies: Unilever presents the most strategic and comprehensive CSR narrative, Indofood emphasizes operational and community empowerment aspects, while Mayora remains more compliance-oriented. These findings indicate that company size and ESG integration significantly influence the depth and quality of CSR disclosures within Indonesia’s manufacturing sector. Abstrak Penelitian ini bertujuan untuk menganalisis pola, strategi komunikasi, dan kualitas pengungkapan Corporate Social Responsibility (CSR) pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Data penelitian berasal dari laporan tahunan, laporan keberlanjutan, dan situs resmi perusahaan yang dipilih melalui teknik purposive sampling. Analisis data dilakukan menggunakan pendekatan kualitatif melalui analisis isi dan analisis naratif untuk menilai kedalaman dan konsistensi pengungkapan CSR. Hasil penelitian menunjukkan adanya variasi signifikan antar perusahaan: Unilever menampilkan narasi CSR yang paling strategis dan komprehensif, Indofood menonjol dalam aspek operasional dan pemberdayaan masyarakat, sedangkan Mayora cenderung bersifat normatif dan berorientasi pada kepatuhan. Temuan ini menegaskan bahwa ukuran perusahaan dan integrasi ESG memengaruhi kedalaman serta kualitas pengungkapan CSR di sektor manufaktur Indonesia.
Copyright (c) 2026 SYMPHONIA https://creativecommons.org/licenses/by-sa/4.0
Analysis of the Influence of Security Perception on the Level of Public Concern in Using the DANA Application
This study examines how public anxiety levels when using the DANA e-wallet application are impacted by security perception. Data were gathered from 24 observations of news and social media (App X) using a quantitative method using simple linear regression (OLS) using EViews 12. The findings show that anxiety levels are strongly impacted negatively by security perception (coefficient -0.307849; p-value 0.0054), accounting for 39.11% of the variation (R² = 0.391052). While news frequency turned out to be negligible, the traditional assumption tests (normality, heteroscedasticity, multicollinearity, and autocorrelation) were fulfilled. The results highlight how crucial proactive security communication is in reducing user concern. The study suggests creating techniques for educating people about digital security and investigating other psychological aspects. Abstrak Studi ini menganalisis bagaimana tingkat kecemasan publik saat menggunakan aplikasi dompet digital DANA dipengaruhi oleh persepsi keamanan. Data dikumpulkan dari 24 pengamatan berita dan media sosial (App X) menggunakan metode kuantitatif dengan regresi linier sederhana (OLS) menggunakan EViews 12. Hasil penelitian menunjukkan bahwa tingkat kecemasan dipengaruhi secara negatif yang signifikan oleh persepsi keamanan (koefisien -0.307849; nilai p 0.0054), yang menjelaskan 39,11% variasi (R² = 0.391052). Meskipun frekuensi berita ternyata tidak signifikan, uji asumsi tradisional (normalitas, heteroskedastisitas, multikolinearitas, dan autokorelasi) terpenuhi. Hasil ini menyoroti betapa pentingnya komunikasi keamanan proaktif dalam mengurangi kekhawatiran pengguna. Studi ini menyarankan untuk mengembangkan teknik pendidikan tentang keamanan digital dan menyelidiki aspek psikologis lainnya.
Copyright (c) 2026 Evie Setianingrum, Nana Raudhotul Janah, Gunawan Aji (Author) https://creativecommons.org/licenses/by-sa/4.0
Comparative Analysis of Revenue Recognition between Conventional and Islamic Financial Accounting: A Systematic Literature Review
This study aims to compare the concept of revenue recognition between conventional and Islamic financial accounting. The research employed a Systematic Literature Review (SLR). A total of 50 academic articles were reviewed and filtered down to 15 key studies. The findings show that conventional accounting, based on IFRS 15 and PSAK 72, emphasizes accrual-based revenue recognition and economic efficiency. In contrast, Islamic accounting, guided by PSAK 102, 105, and 106, along with DSN-MUI fatwas, applies a cash and actual-results approach grounded in fairness, lawful ownership, and spiritual accountability. The main differences lie in their philosophical foundations, reporting objectives, and timing of revenue recognition. This study contributes by clarifying theoretical distinctions between the two systems and promoting the integration of ethical and spiritual values into modern accounting standards. Abstrak Penelitian ini bertujuan untuk membandingkan konsep pengakuan pendapatan antara akuntansi keuangan konvensional dan akuntansi syariah. Metode yang digunakan adalah Systematic Literature Review (SLR). Proses seleksi dilakukan terhadap 50 artikel dari berbagai basis data ilmiah, yang kemudian disaring hingga tersisa 15 artikel utama. Hasil penelitian menunjukkan bahwa akuntansi konvensional, berdasarkan IFRS 15 dan PSAK 72, menekankan pengakuan pendapatan berbasis akrual dan efisiensi ekonomi. Sebaliknya, akuntansi syariah, berdasarkan PSAK 102, 105, dan 106, serta fatwa DSN-MUI, menggunakan pendekatan kas dan hasil aktual yang berlandaskan nilai keadilan, kehalalan, dan tanggung jawab spiritual. Perbedaan utama terletak pada dasar filosofis, tujuan pelaporan, dan waktu pengakuan pendapatan. Penelitian ini berkontribusi dalam memperjelas perbedaan teoretis serta mendorong integrasi nilai etika dan spiritual dalam standar akuntansi modern.
Copyright (c) 2026 Narania Dwi Azahra, Nurul Khairunnisa , Gunawan Aji (Author) https://creativecommons.org/licenses/by-sa/4.0
Analyzing Social Media Sentiment Using Brand24 to Assess Stock Investment Decisions in the Indonesian Capital Market
This study analyzes the influence of digital sentiment on public perceptions of economic stability and investment decision tendencies in the Indonesian capital market. A descriptive qualitative method was employed, utilizing Brand24 to monitor sentiment related to economic and investment keywords. Thematic analysis reveals that 74% of discussions originate from mainstream media, indicating that public opinion is largely shaped by institutional news coverage. Positive sentiment dominates the digital discourse, reflecting optimistic views of the economic outlook. These findings align with the concept of availability bias, suggesting that investors respond primarily to frequently encountered information. The study concludes that digital sentiment plays a role in shaping risk perception and investment behavior, and highlights the importance of considering media dominance in sentiment-based market analysis within the Indonesian context. Abstrak Penelitian ini menganalisis pengaruh sentimen digital terhadap persepsi stabilitas ekonomi dan kecenderungan keputusan investasi di pasar modal Indonesia. Metode yang digunakan adalah kualitatif deskriptif dengan pemantauan sentimen melalui Brand24 pada kata kunci terkait ekonomi dan investasi. Analisis tematik menunjukkan bahwa 74% percakapan berasal dari media arus utama, sehingga opini publik lebih banyak dibentuk oleh pemberitaan institusional. Sentimen positif mendominasi diskursus digital dan mencerminkan persepsi optimistis terhadap kondisi ekonomi. Hasil penelitian selaras dengan konsep availability bias, di mana investor cenderung merespons informasi yang paling sering muncul. Penelitian ini menegaskan bahwa sentimen digital berperan dalam membentuk persepsi risiko dan kecenderungan investasi, serta penting bagi analisis pasar untuk mempertimbangkan dominasi media berita dalam konteks Indonesia.
Copyright (c) 2026 Granada Anggita Alexa Putri, Ainun Roifa, Gunawan Aji (Author) https://creativecommons.org/licenses/by-sa/4.0