Jurnal Indonesia Sosial Sains

A Theological Perspective on the LGBTQ+ Phenomenon and the Importance of Providing Education to Church Congregations

Kris Banarto, Guntur Hamonangan Sahat Silaban — Tue, 07 Oct 2025 00:00:00 +0000

LGBTQ+ has become a phenomenon and polemic, even with a fairly massive campaign they claim LGBTQ+ as a lifestyle. In the past, this activity was carried out in secret and now it is done openly. The significant development from year to year by this community cannot be separated from the support of the state that legalizes same-sex marriage, until now there have been at least 38 countries. (Liputan6.com, January 24, 2025). Churches in 38 countries have partly legalized same-sex marriage and can perform marriage blessings by priests. With the phenomenon of LGBTQ+ behavior, this article presents a theological view of the LGBTQ+ phenomenon.

To anticipate the congregation from the influence of this group, the church needs to be present to provide education about LGBTQ+ biblically so that the congregation has a strong faith and is not influenced by this deviant movement. The author understands that there are already many articles that discuss LGBTQ+ theologically, but those that discuss education for the congregation specifically do not exist or are still limited. The research method used is a literature study of biblical exegesis, especially regarding Imago Dei and Creation Theology and the need for education, supplemented by the opinions of theologians, commentaries, journal studies, books, and other literature. The author found that LGBTQ+ behavior is contrary to the Bible, so it is important to have an educational pattern for the congregation with comprehensive materials and methods adjusted to the age level of the congregation so that education is effective.

The Influence of PMB Content and Engagement on Instagram on the Interest of New Students at Jenderal Achmad Yani University

Very Verdyanto Tambunan, Sigit Anggoro, Irma Santikarama — Tue, 07 Oct 2025 00:00:00 +0000

New student admissions marketing content delivered through social media platforms like Instagram has become a crucial strategy for attracting prospective students. Jenderal Achmad Yani University utilizes Instagram as a promotional tool by displaying various information related to study programs, registration schedules, campus facilities, and student activities in engaging and engaging visual content. In addition to content quality, user engagement, such as the number of likes, comments, and other interactions, is also a key indicator in measuring the effectiveness of the promotion. This study used a quantitative approach through a survey of prospective students and followers of the official Universitas Achmad Yani Instagram account. Data analysis was conducted using multiple linear regression to determine the influence of new student admissions content and engagement on university admission intentions. The results showed that both content and engagement on Instagram significantly influenced prospective students' interest in applying to Jenderal Achmad Yani University. These findings underscore the crucial role of social media in shaping the image and attractiveness of higher education institutions. A consistent and interactive digital promotional strategy can help universities reach their target audience more effectively and increase new student enrollment intentions.

The Effect of Profitability, Tunneling Incentive, Good Corporate Governance, and Intangible Assets on Transfer Pricing in Companies in the Basic Materials Sector Listed on the Indonesia Stock Exchange in 2021 – 2023

Michelle Beatrice, Yulia Setyarini — Tue, 07 Oct 2025 00:00:00 +0000

Transfer pricing is a strategy employed by companies to shift tax burdens, particularly among entities with special relationships. Although legally permissible when conducted in accordance with the arm’s length principle and business norms, this practice is often misused as a means of tax avoidance, potentially reducing state revenue. This study aims to examine the effect of profitability, tunneling incentive, good corporate governance, and intangible assets on transfer pricing in basic materials sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. This research utilizes secondary data obtained from the annual reports of 113 companies, with purposive sampling applied to select 82 companies as the research sample. Data analysis was conducted using multiple linear regression with SPSS version 27. The results reveal that profitability and tunneling incentive have a significant negative effect on transfer pricing, while good corporate governance has a significant positive effect. In contrast, intangible assets show no significant effect on transfer pricing. These findings highlight the importance of strengthening corporate governance and monitoring transfer pricing practices to prevent misuse that could harm state revenue.

Optimizing The Role Of Regional-Owned Enterprises: Corporate Governance As The Foundation For Regional Fiscal Independence

Mohammad Irsyaad Rizky Ghozali — Thu, 09 Oct 2025 00:00:00 +0000

Regionally-Owned Enterprises (BUMD) are positioned as strategic instruments to realize regional fiscal independence, but their performance in aggregate shows the gap between potential and reality. This study aims to analyze the root causes of suboptimal BUMD performance, focusing on governance failures as the main obstacle. Using a qualitative research method with a desk research approach, this study synthesizes data from institutional reports, scientific journals, and case studies. The results of the study show that the performance of BUMDs is structurally hampered by two fundamental problems: the paradox of dual mission between public service obligations and profitability targets, and acute accountability deficits. This deficit is manifested through systemic political interventions in leadership determination, patronage, and widespread conflicts of interest, leading to chronic inefficiencies and financial losses. It was concluded that the transformation of BUMD requires comprehensive governance reforms, including depoliticization of management, strengthening the regulatory framework through special laws, and professionalization of human resources to break the cycle of dependence on the Regional Revenue and Expenditure Budget (APBD).

Segmentation Of Medical Check-Up (MCU) Results Using K-Means Clustering for Health Risk Profile Identification

Syarifudin Syarifudin, Era Pamadia, Jerry Heikal — Tue, 07 Oct 2025 00:00:00 +0000

Medical Check-Up (MCU) is one of the methods of early detection of metabolic and cardiovascular disorders. Computational analysis of MCU results data can be used to group individuals based on their risk profiles, thereby supporting more targeted promotive and preventive strategies. This study aims to identify the segmentation of individual groups based on the clinical parameters of MCU results using the K-Means clustering method, as well as evaluate the potential of each cluster as a target for health interventions, especially in the context of positioning preventive products or services. This study used secondary data on MCU results which included 13 variables: age, systolic and diastolic blood pressure, body mass index (BMI), total cholesterol, fasting blood sugar, HDL, LDL, triglycerides, urea, creatinine, uric acid, and gender from 294 sample data. The data was analyzed using the K-Means algorithm to group individuals based on the similarity of their health profiles. Cluster validation is carried out through clinical interpretation and the characteristics of each cluster center. From the results of the analysis, five clusters with different characteristics were produced. One of the prominent clusters is Cluster 2, consisting of middle-aged men (average 44 years old) with high levels of total cholesterol, LDL, and triglycerides, but blood pressure and blood sugar are still within normal limits. This condition indicates a moderate metabolic risk that is still reversible. This cluster is seen as strategic to be used as a target for the development of preventive health-based digital products and services. MCU outcome-based segmentation through the K-Means clustering method is effective in identifying specific health risk groups. Cluster 2 has great potential as the main target of preventive intervention programs because of its medical profile that can still be improved and psychographic characteristics that support acceptance of digital and promotional approaches