Jurnal Universitas 17 Agustus 1945 Surabaya
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Legal Certainty in Gross Split Contracts for Upstream Oil and Gas Investment
No full textThis article examines whether Indonesia’s gross split production-sharing contract provides an adequate degree of legal certainty for upstream oil and gas investment. While the gross split regime was introduced to simplify fiscal administration and eliminate disputes over cost recovery, its broader juridical implications have remained insufficiently explored. Using a normative legal research design combined with comparative doctrinal analysis, the study evaluates the regime through three dimensions of legal certainty clarity of rules, stability of norms, and credibility of enforcement drawing on statutory materials and peer-reviewed scholarship from the last five years. The analysis shows that the gross split model enhances operational clarity but leaves juridical stability vulnerable because material fiscal provisions are mainly anchored in ministerial regulations rather than primary legislation. The transfer of financial and operational risk from the state to contractors further heightens the premium investors place on predictability. Yet, stabilization mechanisms and structured change-in-law protections remain limited. Comparative insights from Malaysia, Thailand, Brazil, Norway, and Nigeria demonstrate that contractual stability is most effectively achieved when fiscal innovation is coupled with strong legal anchoring, disciplined administrative procedures, and credible dispute-resolution channels. The article argues that reform should prioritize institutional consolidation rather than wholesale redesign of the regime. Four complementary policy options are proposed: statutory elevation of core fiscal terms, structured stabilization mechanisms, improved institutional coordination and dispute resolution, and phased, transparent policy transitions. Together, these measures would align the gross split PSC with rule of law principles while preserving necessary policy flexibility. The findings contribute to ongoing debates on resource governance by showing that fiscal efficiency and legal certainty are not competing objectives, but mutually reinforcing pillars of sustainable investment
Consumer Decision Analysis in Purchasing Disposable Diapers Using the Theory of Planned Behavior (TPB) Approach
Full text linkThis study aims to examine the variables that impact the purchasing of disposable diapers by using an enlarged Theory of Planned Behavior (TPB) framework. Two hundred thirty-two people in Surabaya who were familiar with the use of disposable diapers for either infants or the elderly were surveyed online. A quantitative explanatory approach was used to examine this data. Knowledge, Morality, Tradition, and Perceived Risk are new components of the extended TPB model that take into consideration the specific social and cultural context of Indonesia. For this data analysis, we turned to LISREL, which stands for Structural Equation Modeling. The results show that environmental consciousness, understanding, and ethics significantly affect intent, behavior, and result. Some elements that affect the intention to buy include subjective norms and perceived behavioral control; on the other hand, perceived risk and tradition have an adverse effect on these factors. Consistent with the TPB paradigm when applied to one-time use products, these findings highlight the role of moral and cultural factors in determining responsible consumption behavior. Adding more variables to the TPB model has expanded research on industrial and consumer decision-making behavior
Relevance between Strict Liability Theory and Banking Crimes in the Transfer of Customer Funds: Negligence and Intent
Full text linkThis article discusses the relevance of the Strict Liability theory to banking crimes in the transfer of customer funds involving elements of negligence as well as intent committed by bank managers. Strict liability places responsibility on the perpetrator without the need to prove fault, but rather by establishing a causal relationship between the act and the harm. In the context of civil law, Articles 1365 and 1367 of the Indonesian Civil Code recognize a form of liability resembling this concept through the mechanism of vicarious liability, whereby the bank as employer may be held liable for the unlawful acts of its employees. However, in practice, proof of negligence is often still required, so its application does not fully reflect pure strict liability. The Indonesian positive legal framework, through Law No. 4 of 2023 on the Development and Strengthening of the Financial Sector, Financial Services Authority (OJK) regulations on risk management, as well as corporate criminal law (Supreme Court Regulation No. 13 of 2016), provides a basis for regulating the bank's liability for customer losses, whether due to negligence or intent. Case studies of customer fund misuse at Maybank emphasize the importance of applying this principle to strengthen legal protection and improve banking governance, especially for customers harmed by the actions of bank managers. This research is normative in nature, employing a legislative approach and case analysis, aiming to assess the extent to which the strict liability theory can be explicitly adopted within the Indonesian banking legal framework to ensure optimal protection of customer funds
Linguistic Analysis of Translation Techniques in the Song 'Remember Me' from Coco Movie
Full text linkSong lyric translation in animated films must preserve narrative and emotional cues while remaining natural and readable. The objective of this study was to examine how translation techniques used in a machine-generated Indonesian version of “Remember Me” (Coco) related to translation quality. A bilingual corpus of 13 English lyric lines was compiled from LyricsTranslate and was paired with unedited Indonesian outputs produced by DeepL in September–October 2025. Each line pair was coded using Molina and Albir’s 18-technique taxonomy through investigator triangulation, and translation quality was assessed by two expert raters using Nababan and Nuraeni’s rubric for accuracy, acceptability, and readability (1–3 scale). Technique mapping showed a refrain-driven profile: established equivalence dominated (38.46%), especially for the repeated line “Remember me,” followed by modulation (23.08%) and literal translation (15.38%), with amplification, generalization, and calque occurring once each. Quality scores were generally high (mean accuracy 98.72%, acceptability 96.15%, readability 97.44%), but reductions clustered where calque-like collocations and connective-heavy modulation made the Indonesian phrasing less idiomatic and harder to process, particularly in one dense line. The findings suggested that MT lyric output could maintain meaning reliably in short repeated segments, while naturalness remained the main vulnerability in culturally and emotionally loaded lines
Kepuasan hidup pada sandwich generation: Menelisik peran kematangan emosi dan kebermakaan hidup
Full text linkAbstract
This study aims to determine the relationship between emotional maturity and meaning of life and life satisfaction in the sandwich generation. The research method used was quantitative with a correlational approach. The study subjects consisted of sandwich generation individuals who were in adulthood and had the responsibility of caring for both parents and children simultaneously. The research instruments consisted of an emotional maturity scale, a meaning-of-life scale, and a life satisfaction scale. Data analysis was performed using multiple linear regression. The results showed an F-value of 32.912 with a significance level of 0.000 (p < 0.05), indicating that emotional maturity and meaning-of-life simultaneously have a significant relationship with life satisfaction. The partial test results show that emotional maturity has a significant relationship with life satisfaction (p < 0.05), and that meaningfulness in life has a significant relationship with life satisfaction (p < 0.05). The findings of this study indicate that the ability to manage emotions and the ability to interpret life play a significant role in shaping life satisfaction in the sandwich generation.
Abstrak
Penelitian ini bertujuan untuk mengetahui hubungan antara kematangan emosi dan kebermaknaan hidup dengan kepuasan hidup pada sandwich generation. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan korelasional. Subjek penelitian terdiri dari individu sandwich generation yang berada pada usia dewasa dan memiliki tanggung jawab merawat orang tua serta anak secara bersamaan. Instrumen penelitian berupa skala kematangan emosi, skala kebermaknaan hidup, dan skala kepuasan hidup. Analisis data dilakukan menggunakan regresi linier berganda. Hasil analisis menunjukkan nilai F sebesar 32,912 dengan tingkat signifikansi 0,000 (p < 0,05), yang menunjukkan bahwa kematangan emosi dan kebermaknaan hidup secara simultan memiliki hubungan yang signifikan dengan kepuasan hidup. Hasil uji parsial menunjukkan bahwa kematangan emosi memiliki hubungan yang signifikan dengan kepuasan hidup (p < 0,05), demikian pula kebermaknaan hidup memiliki hubungan yang signifikan dengan kepuasan hidup (p < 0,05). Temuan penelitian ini menunjukkan bahwa kemampuan mengelola emosi dan kemampuan memaknai kehidupan berperan penting dalam membentuk kepuasan hidup pada sandwich generation.
 
Peran ojek online untuk kesejahteraan masyarakat
Full text linkOnline motorcycle taxis are a type of application-based transportation that aims to make it easier for people to carry out their daily activities. In addition, online motorcycle taxis are also considered to be cheaper and faster than other forms of transportation. The purpose of this study is to determine the role of online motorcycle taxis in improving people's welfare. The method used is qualitative with a phenomenological approach. There were three informants, and data were collected through interviews and thematic data analysis. The results obtained indicate that online motorcycle taxi driving is a flexible and easy job. Anyone can do it without having to meet many requirements and demands. Online motorcycle taxis can increase people's income and make it easier to manage work and family interests
Explainable Artificial Intelligence Analysis of Transfer Learning Models for Alzheimer’s Disease MRI Classification
Full text linkAlzheimer’s disease is a progressive neurodegenerative disorder that leads to cognitive decline and requires early and accurate diagnosis to slow disease progression. Magnetic resonance imaging (MRI) is widely used to detect structural brain changes associated with Alzheimer’s disease; however, manual interpretation of MRI scans is time-consuming and subject to observer variability. Deep learning approaches have shown strong potential in automated MRI analysis, but their black-box nature limits clinical trust and interpretability. This study proposes a transfer learning–based deep learning framework for Alzheimer’s disease classification, complemented by explainable artificial intelligence (XAI) techniques to analyze model predictions. A pretrained VGG16 model is employed to classify MRI images into four cognitive impairment categories: no impairment, very mild impairment, mild impairment, and moderate impairment. To enhance transparency, Grad-CAM, Saliency Maps, and Guided Grad-CAM are applied to visualize brain regions that contribute most to model predictions. Experimental results demonstrate that the proposed approach achieves 95.41% accuracy, indicating that a well-balanced network architecture combined with integrated explainability techniques leads to effective, interpretable classification. The visual explanations highlight clinically meaningful brain regions that align with known Alzheimer’s disease–related structural changes. These findings suggest that combining deep transfer learning with explainable artificial intelligence can provide accurate and interpretable decision support for Alzheimer’s disease diagnosis. This study is limited by the use of a single publicly available dataset and two-dimensional MRI slices, which may affect generalizability across clinical environments
Integration of Store Layout Redesign and MySQL-Based Digital Accounting System to Improve Operational Efficiency of Retail SMEs
Full text linkThis study aims to improve operational efficiency and financial management at Toko Pink 31 Surabaya by integrating two key components: store layout redesign and the development of a MySQL-based accounting system. The research uses a combination of qualitative and quantitative approaches through observations, interviews, system design, and simulations. The redesigned layout was developed using the Systematic Layout Planning (SLP) method and simulated via AnyLogic software to evaluate customer flow and service bottlenecks. The results showed significant improvements in space utilization, reduced customer congestion, and enhanced overall shopping experience. In parallel, the accounting system was developed using MySQL to automate and structure financial transactions. The system includes modules for product input, sales, purchasing, cost of goods manufactured (COGM) reporting, and daily financial summaries. The implementation of this digital accounting system reduced manual errors, streamlined transaction processing, and provided real-time access to financial data. The integration of both layout optimization and digital accounting demonstrates a comprehensive transformation model for SMEs, particularly in the retail sector. The findings emphasize that combining spatial efficiency and financial digitalization can significantly improve business performance, supporting broader efforts to digitalize micro and small enterprises in Indonesia
THE AUDIT QUALITY BATTLEGROUND: AI, PROFESSIONAL SKEPTICISM, EXPECTATION GAPS, AND AUDIT PROCESS EFFECTIVENESS FIGHTING FOR DOMINANCE IN SURABAYA’S PUBLIC ACCOUNTING FIRMS
Full text linkThis study examines the simultaneous influence of professional skepticism, audit artificial intelligence (AI) utilization, and the expectation gap on audit quality, with audit process effectiveness serving as the mediating variable. Using a quantitative approach, data were collected through structured questionnaires distributed to auditors working in Public Accounting Firms (KAPs) across Surabaya. The results indicate that professional skepticism and the expectation gap have significant positive effects on both audit process effectiveness and audit quality, while AI utilization shows no significant effect on either variable. The findings highlight that human and perceptual factors remain dominant determinants of audit outcomes, and audit process effectiveness plays a crucial mediating role that translates auditor behavior and stakeholder perceptions into improved audit quality. The study concludes that technological adoption alone is insufficient without adequate auditor competence and organizational readiness. Theoretically, this research reinforces behavioural auditing and stakeholder theory, while practically, it emphasizes the need to strengthen professional skepticism, manage expectation alignment, and gradually integrate AI-based audit tools supported by proper training and digital capability
Meaning in Life pada Emerging Adulthood: Pengujian Struktur Faktor Meaning in Life Questionnaire (MLQ) dalam Konteks Indonesia
No full textThis study aims to examine the factor structure of the Meaning in Life Questionnaire (MLQ) in emerging adulthood in Indonesia, aged 18-29 years (N = 355 people). The Indonesian version of MLQ, which consists of two dimensions (namely Presence of Meaning and Searching for Meaning), was tested using Confirmatory Factor Analysis (CFA) and Exploratory Structural Equation Modeling (ESEM). The CFA results showed a two-factor model that has a model fit that is in the acceptable category (CFI = 0.937; TLI = 0.916; RMSEA = 0.077; SRMR = 0.064) with factor loading > 0.50 on all items. The ESEM analysis provides better model fit results (CFI = 0.977; TLI = 0.960; RMSEA = 0.053; SRMR = 0.026). Both dimensions demonstrated high reliability (α > 0.80). These findings indicate that the factor structure of the Indonesian version of the MLQ is good, so it can be widely used in research related to the meaning of life in Indonesia.Penelitian ini bertujuan menguji struktur faktor Meaning in Life Questionnaire (MLQ) pada emerging adulthooddi Indonesia, usia 18-29 tahun yang berjumlah 355 orang. Pengujian MLQ versi terjemahan bahasa Indonesia terdiri dari dua dimensi, yaitu Presence of Meaning dan Search for Meaning, diuji menggunakan Confirmatory Factor Analysis (CFA) dan Exploratory Structural Equation Modeling (ESEM). Hasil CFA menunjukkan model dua faktor memiliki kecocokan model yang berada pada kategori acceptable (CFI=0,937; TLI=0,916; RMSEA=0,077; SRMR=0,064) dengan factor loading >0,50 pada seluruh item. Analisis ESEM memberikan hasil model fit yang lebih baik (CFI=0,977; TLI=0,960; RMSEA=0,053; SRMR=0,026). Kedua dimensi menunjukkan reliabilitas yang tinggi (α>0,80). Hasil ini menunjukkan bahwa struktur faktor MLQ versi bahasa Indonesia sudah baik, sehingga dapat digunakan secara luas pada penelitian-penelitian terkait makna hidup di Indonesia