International Journal of Business, Humanities, Education and Social Sciences (IJBHES)

Rhyme and Reason: Exploring Textual Lens in Nursery Rhyme Songs

Sun, 30 Nov 2025 00:00:00 +0700

This study examined the linguistic and metadiscourse features in children's English nursery rhymes using Text Inspector. The researchers conducted an analysis of eight (8) nursery rhymes which meet some basic criteria for rhyme and rhythm, and playing a considerable part in developing early language and literacy skills. The study highlights the use of repetition as a mnemonic and engagement tool, which helps cement the material in the memory while maintaining the interest of young children. The songs were provided for metadiscourse analysis to illustrate how markers, which signify linguistic features, such as logical connectives, sequential words, relational markers, and personal pronouns, support increased phonological awareness, language enrichment, and cognitive development. Findings showed that nursery rhymes naturally contain interactive metadiscourse features such as repetition, sequence, and structure, which facilitate comprehension and promote active participation among young learners. The nursery rhymes that develop many skills besides logical connectedness are "Baa, Baa, Black Sheep", "Wheels on the Bus", "If You're Happy and You Know It", “Jack and Jill”, 'Twinkle, Twinkle Little Star”, and “Five Little Monkeys”. While songs such as “Apple and Bananas” and “London Bridge” were particularly rich in logical connectives, which lend predictability to the rhythm of the rhymes while also supporting memory retention. However, the limited use of personal markers stressed that the rhymes are more structural than referential. Ultimately, nursery rhymes are not only rich in culture but also pedagogically relevant to support language and literacy development, especially through storytelling, rhythm, and play. The researchers recommend to further examine nursery rhymes in other languages to study metadiscourse from a broader cultural perspective.

Roland Barthes’ Analysis of Image Restoration Theory in Digital Era of The Film “Budi Pekerti”

Tri Fitri Nurul Aeni, Riski Apriliani, Sayfiddinkhon Akbarovich Sultonov — Sun, 30 Nov 2025 00:00:00 +0700

Films, within the field of communication studies, function as media for conveying social, cultural, moral, and political messages through structured systems of signs and narrative forms. This study examines the issue of image restoration in the film Budi Pekerti, which portrays moral conflict and a reputation crisis unfolding within the dynamics of digital communication. This issue is significant because social media has transformed interpersonal interaction and accelerated new mechanisms in the construction of public opinion. Employing a descriptive qualitative approach, this study utilizes textual observation and literature review as data collection techniques. Roland Barthes’s semiotic theory is applied to interpret visual and narrative signs, while William Benoit’s Image Restoration Theory is used to analyze the crisis communication strategies depicted. The analysis proceeds through three stages: identifying denotative, connotative, and mythical meanings. The findings indicate that the five image restoration strategies—denial, evading responsibility, reducing offensiveness, corrective action, and mortification—do not necessarily succeed in fully repairing a damaged reputation. Furthermore, Budi Pekerti illustrates image restoration not only as a communicative tactic but also as a process of moral transformation grounded in empathy and accountability. This study offers a novel contribution by integrating semiotic analysis with crisis communication theory to illuminate the moral dimensions of individual image recovery within Indonesian digital culture. Nevertheless, limitations arise from the absence of empirical audience data and the inherent subjectivity of semiotic interpretation. Future research should incorporate online surveys or audience perception studies to enrich and validate the analytical findings.

Examining Code-Switching in the Cindy Kaza and Mongol Stress Episode of Diary Misteri Sara

Sun, 30 Nov 2025 00:00:00 +0700

This study aims to analyze code-switching in an episode of Diary Misteri Sara, a program featured on Sara Wijayanto’s YouTube channel, specifically the episode involving Cindy Kaza and Mongol Stress. The primary objective is to identify the types and functions of code-switching present in the interactions between the Diary Misteri Sara team and their collaborators. Employing a qualitative approach, the analysis draws on Stockwell’s classification of code-switching types and Gumperz’s framework for its functions. A total of 218 instances of code-switching were identified, comprising tag switching (24 instances, 10.55%), inter-sentential switching (41 instances, 18.81%), and intra-sentential switching (154 instances, 70.64%). In terms of function, six categories were found: quotation (2 instances, 0.92%), addressee specification (32 instances, 14.68%), interjection (23 instances, 10.55%), reiteration (22 instances, 10.09%), message qualification (26 instances, 11.93%), and personalization versus objectification (113 instances, 51.83%). The results indicate that intra-sentential switching is the most frequently used type, while personalization versus objectification is the most dominant function. These findings contribute to a deeper understanding of the patterns and communicative roles of code-switching in multilingual interactions within digital media contexts.

The Influence of Performance Expectancy, Effort Expectancy, Social Influence, and Facilitating Conditions on Donation Intention and Use Behavior of Kitabisa.com Among Generation Z

Yolanda Amelia, Aditya Sujarminto, Putu Bagus Tutuan Aris Kaya; Annisa Putri — Sun, 30 Nov 2025 00:00:00 +0700

This study aims to investigate the influence of Generation Z's donation interest in Bogor Regency in using the crowdfunding platform Kitabisa.com, employing the Unified Theory of Acceptance and Use of Technology (UTAUT) model. The research method utilized in this study is a quantitative approach, specifically employing a questionnaire for data collection. Sampling was conducted using a purposive sampling method, yielding a total of 110 respondents. The analytical method employed in this research is multiple linear regression analysis using SPSS 25 software. This study examines the factors influencing donation intention and usage behavior on online donation platforms, specifically Kitabisa.com, among Generation Z. The findings indicate that performance expectancy, effort expectancy, and social influence contribute to donation intention, supporting SDG 1 (No Poverty) and SDG 10 (Reduced Inequalities). Additionally, facilitating conditions and donation intention influence usage behavior, aligning with SDG 17 (Partnerships for the Goals). These results highlight the role of Kitabisa.com in enabling donations and fostering a spirit of mutual assistance in the digital era. This study contributes to understanding Generation Z’s donation behavior and its relevance to achieving the Sustainable Development Goals (SDGs).

Implementation of Biogas Project Assignment In Steam-Based Learning To Develop Students' Creativity

Ihsaniatun Nur Alifah, Rayendra Wahyu Bachtiar, Slamet Hariyadi — Sun, 30 Nov 2025 00:00:00 +0700

The objective of this study is to explore the impact of a STEAM-based biogas project-based learning approach on the creativity of seventh-grade students at MTs Negeri 06 Jember. This study used a descriptive qualitative approach. It involved 25 students. The students were divided into three groups. For two weeks, students carried out a biogas prototyping project with different organic waste materials and varied fermentation methods. The research instruments included creativity observation sheets and LKPD assessment, with creativity indicators including originality of ideas, flexibility of thinking, integration across STEAM disciplines, visual expression, and perseverance. The results showed that all groups succeeded in developing a simple biogas model and obtained creativity scores and LKPD scores in the good to excellent category. STEAM project-based learning proved effective in improving students' creative thinking skills, understanding of science concepts, and environmental awareness. Thus, this approach is recommended to be applied in environment-based contextual learning at the junior high school level.

Does ESG Score Impact on Financial Performance? The Moderating Role of Female Board of Directors

Permatasari Cahyaningdyah, Ulfa Rahmawati, Oktavia Nur Orbentega — Sun, 30 Nov 2025 00:00:00 +0700

This study investigates the influence of Environmental, Social, and Governance (ESG) on corporate financial performance (FP), and the role of female board of directors among ESG and corporate financial performance. Sustainability issues have been on the rise in recent decades, leading to increased market interest in transparency of companies' economic, environmental, and social performance (ESG). Companies carry out ESG performance as a form of responsibility to stakeholders. Disclosure of ESG performance that is responded positively by investors can impact the company's financial performance. With a quantitative method, the samples of this study are companies listed in the ESG Leader Index on the IDX in 2021-2023. The data collection technique uses purposive sampling. The number of samples is 60 companies. Hypothesis is tested with regression analysis. The empirical findings show that ESG, as measured by ESG risk, has a negative impact on corporate financial performance. In addition, female board of directors strengthen association of ESG and corporate financial performance. This study contributes to enriching the literature on stakeholder theory in the scope of corporate awareness of ESG. This research makes a practical contribution that companies that have good environmental and social responsibility do not necessarily have optimal financial performance. Hence investors and shareholders also need to understand this matter before making their investments.

The Influence of Rebranding, Service Quality, and Brand Image on Customer Satisfaction: A Case Study

Ika Florentina, Shine Pintor Siolemba Patiro , Faizul Mubarok — Sun, 30 Nov 2025 00:00:00 +0700

The hospitality industry is increasingly competitive, requiring hotels to strengthen their market position through effective strategies such as rebranding, service quality improvement, and brand image development. Previous studies have often examined these factors separately, but limited research has integrated them into a comprehensive framework, particularly in the Indonesian hotel context. This study seeks to fill that gap by analyzing the influence of rebranding and service quality on customer satisfaction, with brand image serving as a mediating variable. The research was conducted at Harris Hotel Pontianak, which implemented a rebranding strategy in response to declining performance in 2020. Employing a quantitative method, data were collected through questionnaires distributed to 130 hotel guests selected using accidental sampling. The data were analyzed using Structural Equation Modeling (SEM) with AMOS 26, supported by validity, reliability, and model fit testing. The analysis stages included Confirmatory Factor Analysis (CFA), hypothesis testing, and bootstrapping to verify mediation effects. The findings reveal that rebranding and service quality significantly enhance brand image, which in turn fully mediates their impact on customer satisfaction. This result highlights that customer satisfaction is achieved not solely through service improvements or brand renewal, but primarily through the establishment of a strong and positive brand image. The novelty of this study lies in integrating rebranding, service quality, and brand image into a single model within the Indonesian hospitality sector. Practical recommendations suggest that hotel managers prioritize service consistency and brand communication alongside rebranding initiatives.

The Influence of Taxpayer Understanding, Perception of Fairness, Ease of Tax Payment, and Taxpayer Compliance on The Optimization of Regional Revenue from The Opsen Scheme of Motor Vehicle Tax and Vehicle Ownership Transfer Fee

Dhafin Muhammad Akbar, Mita Yesica Octavia, Hidayatullah — Sun, 30 Nov 2025 00:00:00 +0700

The implementation of Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments (UU HKPD) introduces a surtax mechanism for Motor Vehicle Tax (PKB) and Vehicle Ownership Transfer Fee (BBNKB) as an effort to strengthen regional fiscal capacity. This issue is important to research because the success of the surtax is one indicator of regional fiscal independence. Previous research has heavily emphasized taxpayer compliance as the main determinant of revenue optimization but has not comprehensively explored the role of administrative ease and perception of fairness. The research problem of this study is how taxpayer understanding, perception of fairness, and ease of tax payment influence taxpayer compliance and the optimization of regional revenue through the PKB-BBNKB surtax scheme. This study uses a quantitative approach with a five-point Likert scale questionnaire distributed to taxpayers in DKI Jakarta Province who have paid PKB or BBNKB in the last two years (purposive sampling). Data were analyzed using SmartPLS 4 through validity, reliability, and structural model testing. The results show that taxpayer compliance does not have a significant effect on revenue optimization and does not act as a mediator. The novelty of this study lies in the identification of administrative ease and perception of fairness as direct determinants of revenue optimization. The research recommendations are to improve fiscal transparency, develop digital services, and enhance public communication strategies. Future research is recommended to expand the research focus to other provinces and use a longitudinal method to observe long-term dynamics.

The Role of TikTok and Instagram in Vocabulary Learning Among Indonesian Gen Z Learners

Gracendy Aluz Clarita Budiono — Thu, 04 Dec 2025 16:37:23 +0700

Discuss about English as a Foreign Language (EFL) learning imply in Indonesia, many Gen Z learners still struggle to develop strong vocabulary skills despite early instruction and curriculum support. Traditional classroom methods often fail to meet the digital preferences and habits of this generation, who are more engaged with visual, fast-paced, and interactive media. Previous studies have explored digital media in education extensively but have paid little attention to short-form video platforms such as TikTok and Instagram Reels in vocabulary learning, particularly in the Indonesian EFL context. This study addresses this gap by investigating the role of these platforms in supporting vocabulary acquisition. Using quantitative descriptive methods, this study collected data from 33 Gen Z college students through an online questionnaire. The results were analyzed using percentage-based frequency tables and descriptive interpretations. The findings suggest that these platforms contribute significantly to incidental vocabulary learning due to their multimodal features and repetitive and engaging content. This study highlights the importance of aligning language instruction with learners’ digital environments. Future research should explore how educators can integrate these platforms into formal instruction to enhance learning outcomes. A key recommendation for curriculum developers is to recognize social media as a complementary learning resource.

The The Effect of Profitability, Leverage, Liquidity, Company Growth, Previous Year Audit Opinion, and Company Size on Opinion of Going Concern

Akhmad Afnan, Alfina Syahara Putri — Sun, 30 Nov 2025 00:00:00 +0700

The industrial sector is highly vulnerable to economic and policy changes, making it a strong candidate for further study. The industrial sector also contributes to the national economy, so the operational continuity of companies in the industrial sector has a broad impact on overall economic stability. The second reason for choosing companies in the industrial sector is that this sector is highly dependent on external factors, including the company and the economy, so it faces risks to business continuity. Industrial companies must be more reliable in developing strategies to survive in uncertain conditions. The industrial enterprises listed on the IDX during the 2021–2023 study period served as the study's population. Logistic regression was the study model that was employed. Based on the testing and the explanation, these research results indicate that no single ratio—whether leverage, liquidity, size, or growth—is decisive. Ultimately, the listed ratios are merely diagnostic indicators that prompt deeper audit procedures; the failure to secure financing or present a viable, credible survival strategy is what leads to the issuance of an opinion. A research limitation is that the financial ratios used do not reflect the overall condition; they only describe the economic condition at a single point in time. Meanwhile, many external conditions, especially those related to macroeconomics, are more uncertain and less controllable by the company, such as foreign exchange rates, raw material prices, inflation, political conditions, and broader economic conditions.