Petra Christian University, Surabaya, Indonesia: Peer-Reviewed Scientific e-Journal
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    Representation of Home: Negotiating Indonesian Identity through Vlogs of Indonesian Women in Transnational Marriage

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    As the transnational marriages rise among Indonesians, family vlogs on transnational marriages perform as an indicator of their existence on YouTube. Through daily vlogs, it captures the complexity of transnational family’s life. The mixed culture and identity have become a great challenge for spouses to perform their everyday life, especially for Indonesian woman, who come as a migrant to follow their partners abroad. As a migrant who live in a foreign country, they have to adjust to the environment but as a part of transnational marriage they are carrying a responsibility to pass over both her and her husband’s culture and identity to the family. This paper will examine two YouTube accounts of transnational marriage families which are Kimbab Family and Pita’s Life. Through vlogs, the women negotiate their Indonesian identity in practicing the family. This study uses a textual approach to explain the construction of Indonesian identity in transnational marriages based on their everyday life captured from the vlogs. The result of this research is both Kimbab Family and Pita’s Life representing Indonesian identity through the articulation of nationalism by participating on Indonesian events, vlogs as a ‘translanguaging space’, and finally through food as the articulation of Indonesian diversity. It shows that the identity of transnational marriages are fluid and continues to go through negotiation process

    Scalable and Affordable IoT-based Inventory Control with Real-Time Monitoring for Small and Medium Enterprises

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    Small and medium enterprises (SMEs) often struggle to adopt advanced inventory management systems due to high implementation costs and infrastructure complexity—barriers that are especially challenging in the context of Industry 4.0. This paper presents a scalable and affordable IoT-based stock monitoring and control system designed for small and medium enterprises. The proposed system integrates low-cost microcontrollers with ultrasonic sensors, enabling real-time stock tracking while reducing hardware expenses and complexity. Unlike existing solutions, it leverages a modular architecture for seamless scalability across different inventory sizes and environments. The system is validated through compliance with the Industry 4.0 Maturity Index and the ISA-95 standard, demonstrating its suitability for digital transformation in SME operations. Performance evaluation shows an accuracy rate exceeding 98% and response times under 10 seconds, ensuring reliable operation under varying environmental conditions. A comparative cost analysis highlights significant savings compared to conventional automated inventory systems. This approach provides an accessible entry point for SMEs seeking to enhance inventory visibility, operational efficiency, and readiness for Industry 4.0 integration

    Finding Random Integer Ideal Flow Network Signature Algorithms

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    We propose a Random Integer Ideal Flow Network (IFN) Signature Algorithm that generates integral flow assignments in strongly connected directed graphs under uncertainty. Existing models often fail to incorporate the inherent randomness and integer constraints present in systems like social networks. Unlike traditional approaches that enforce integrality through large scaling factors, our method distributes integer coefficients across multiple canonical cycles, ensuring precise balance where the sum of inflows exactly equals the sum of outflows at each node. We introduce two pseudocode algorithms that uphold flow conservation while maintaining network irreducibility, ensuring autonomy through strong connectivity. Theoretical contributions include the decomposition of IFNs into canonical cycles and the construction of network signatures, string-based representations that allow efficient performance evaluation through direct string manipulation. These signatures enable quick validation of key network properties such as total flow, balanced link flows, and structural irreducibility. To demonstrate practical applications, we apply our algorithm to modeling family power dynamics, illustrating how IFN can create minimal yet resilient networks that balance autonomy with accountability. This framework lays the foundation for future advancements in predictive modeling and network optimization. To ensure reproducibility, we provide an open-source Python implementation on GitHub

    The Impact of Company Financial Performance and Audit Fees on the Disclosure of Key Audit Matters (KAM)

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    Key Audit Matters (KAM), recently mandated by ISA 701, aim to enhance audit transparency by addressing critical audit areas. This study provides empirical evidence on the impact of financial performance and audit fees on KAM disclosures. Furthermore, it categorizes KAM into two risk levels: Entity-Level Risk (ELRKAM) and Account-Level Risk (ALRKAM). The data analyzed consist of 1,080 firm observations listed on the Indonesia Stock Exchange (IDX) for the period 2022-2023. The researchers conducted panel data regression analysis using EViews 12.0. The findings reveal that financial performance has no significant impact on the overall KAM or ELRKAM disclosures but does affect ALRKAM. This indicates that auditors focus more on specific risk areas rather than on overall financial performance. On the other hand, we find that audit fees positively influence the disclosure of overall KAM and ELRKAM, but they have no effect on ALRKAM. These results suggest that higher audit fees contribute to enhanced transparency regarding overall risks but do not necessarily affect the disclosure of specific account-level risks

    Political Connections and Income Smoothing: Does Ownership Structure Matter?

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    This study aims to examine the effect of political connections on income smoothing. In addition, this study seeks to investigate whether ownership structure, as operationalized by institutional and managerial ownership, strengthens or weakens the relationship between political connections and income smoothing. This study uses political connection as the independent variable, income smoothing as the dependent variable, and institutional ownership and managerial ownership as the moderating variables. This study uses secondary data from publicly listed Indonesian energy-sector firms’ annual reports for 2020-2022. The logistic regression and Moderated Regression Analysis (MRA) reveal that political connections positively affect income smoothing. Additionally, as a moderating variable, institutional (managerial) ownership mitigates (strengthens) the effect of political connections on income smoothin

    Criteria in Utilizing Engineered Wood in Residential Construction: A Community Preference Analysis

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    The phenomenon of global warming continues to intensify, with the construction sector emerging as a significant contributor due to its extensive use of non-biomass materials, which are major sources of carbon emissions. In response, engineered wood has gained attention as a sustainable alternative, offering the potential to reduce emissions and sequester carbon. This study aims to explore public perceptions of engineered wood, focusing on how these perceptions shape preferences and interest in its application for residential construction. The study does not evaluate technical characteristics directly, but rather community interpretations of them. A mixed-methods approach was employed, beginning with qualitative research through online questionnaires that featured open-ended questions designed to capture homeowners and prospective buyers preferences. The responses were then analyzed using content analysis to identify emerging themes. In the second phase, quantitative research was conducted by distributing closed-question questionnaires informed by the findings from the initial phase. The data was analyzed using factor analysis, distribution analysis, and multivariate regression techniques. The study identified three key dimensions influencing material preferences: sustainability, material durability, and material performance. Additionally, three significant dimensions related to construction characteristics were uncovered: design appreciation, construction methods, and material availability. These findings provide valuable insights for the integration of engineered wood into residential construction, offering a pathway to more sustainable building practices

    ESG, CEO Tenure, and Firm Performance: A Real Estate Dilemma in ASEAN-6

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    This study examines the effect of ESG (Environmental, Social, and Governance) disclosure on the performance of real estate companies in the ASEAN-6 region, with CEO tenure as a moderating variable. Using panel data from 2016 to 2023, covering 424 observations of real estate firms listed on ASEAN-6 stock exchanges, this study employs the Random Effect Model (REM) to analyze the relationships between variables. The findings reveal that ESG disclosure has a negative and significant impact on firm performance, as measured by Tobin's Q. However, the interaction between ESG disclosure and CEO tenure exhibits a positive and significant effect. These results indicate that longer-tenured CEOs can moderate the relation-ship between ESG disclosure and firm performance. The implications of this research provide valuable insights for companies to enhance ESG transparency and consider leadership stability in optimizing long-term performance

    Pembangunan Dramatisasi Kesedihan Berdasarkan Komposisi Visual dalam Lirik Lagu Video Musik “Jiwa yang Bersedih”

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    Video musik merupakan medium audio visual yang berfungsi sebagai pendamping dari sebuah lagu. Video musik “Jiwa Yang Bersedih” merupakan video musik yang menunjukkan perjuangan seseorang yang mengalami kesepian. Terdapat penerapan komposisi visual yang membangun dramatisasi kesedihan dalam lirik lagu video musik “Jiwa Yang Bersedih”. Tujuan dari penelitian ini adalah membahas tentang peran komposisi visual dalam membangun dramatisasi kesedihan pada lirik lagu video musik “Jiwa Yang Bersedih”. Metode yang digunakan yaitu kualitatif. Pendekatan dilakukan dengan pendekatan pusposive samping. Teori yang digunakan merupakan teori komposisi visual yang dikemukakan oleh Gustavo Mercado. Dari penelitian yang dilakukan, terdapat penerapan komposisi visual yang meliputi rule of thirds dengan area sempit serta ketidakseimbangan visual pada bagian awal hingga pertengahan video musik. Komposisi tersebut menunjukkan situasi abnormal dan kegelisahan dalam adegan. Peletakan kamera di bawah pandangan subjek menunjukkan penundukan, sedangkan di atas pandangan subjek menunjukkan kelemahan karakter. Di akhir adegan, terdapat penerapan komposisi rule of thirds dengan area kosong yang mendominasi. Penerapan tersebut menunjukkan situasi aman dalam adegan. Situasi tersebut ditunjukkan dengan bertemunya karakter utama dengan karakter yang menunjukkan sisi baiknya. Melalui penerapan komposisi visual dalam video musik “Jiwa Yang Bersedih”, dramatisasi kesedihan ditunjukkan sehingga pesan dapat disampaikan pada penonton

    Analisis Alih Peran Tokoh Punakawan dalam Cerita Pewayangan dengan Pendekatan Teori Dramaturgi Erving Goffman

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    Punakawan mempunyai perjalanan sejarah yang sangat panjang, sejak abad ke-12, hingga kini Punakawan yang tampil dengan ciri fisik wajah khas, bisa tampil sebagai tokoh dengan berbagai peran sesuai zamannya. Punakawan merupakan tokoh-tokoh ciptaan seniman Indonesia yang mampu merebut hati penonton seni pertunjukan di Indonesia mulai dari pertunjukan wayang kulit, wayang orang, hingga pertunjukan melalui layar kaca. Keanekaragaman seni dan budaya di Indonesia menjadikan bentuk dan tampilan visual Punakawan di setiap daerah penelitian berbeda, seperti di Jawa Timur, Jawa Tengah, Yogyakarta, Cirebon. Masing-masing daerah mempunyai keunikan tersendiri, baik tampilan visual maupun maknanya. Penelitian ini menganalisis alih peran tokoh Punakawan dalam cerita pewayangan dengan pendekatan teori dramaturgi Erving Goffman. Tokoh Punakawan, yang terdiri dari Semar, Gareng, Petruk, dan Bagong, memiliki peran unik sebagai pendamping para ksatria sekaligus penyampai kritik sosial. Metode penelitian yang digunakan adalah analisis kualitatif dengan pendekatan deskriptif terhadap berbagai lakon pewayangan yang menggambarkan fleksibilitas peran Punakawan. Hasil penelitian menunjukkan, bahwa Punakawan tidak hanya berfungsi sebagai pelengkap dalam narasi wayang, tetapi juga sebagai penghubung antara dunia mitologi dan realitas sosial. Dengan memanfaatkan humor dan kebijaksanaan, Punakawan mampu melakukan alih peran yang menyesuaikan dengan situasi, mencerminkan konsep presentasi diri dalam teori Goffman. Temuan ini menegaskan bahwa Punakawan merupakan simbol komunikasi sosial yang dinamis dan relevan dalam berbagai konteks budaya

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    Petra Christian University, Surabaya, Indonesia: Peer-Reviewed Scientific e-Journal
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