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Ghina Attikah; Rinda Syaharani; Rifki Gismanyan; Eko Edy Susanto

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2026 Pusat Riset dan Inovasi Nasional

This study examines the financial performance of PT Unilever Indonesia Tbk during the 2023–2025 period by evaluating key financial indicators, namely the Current Ratio (CR), Debt to Equity Ratio (DER), Return on Assets (ROA), and Return on Equity (ROE). The study aims to assess the company's financial condition and analyze the impact of its business transformation strategy on financial performance. A descriptive quantitative approach was employed using secondary data obtained from the company's published annual financial reports. Data analysis focused on comparing financial ratio trends over the three-year period to evaluate liquidity, solvency, and profitability performance. The findings indicate that the company's financial performance experienced fluctuations during the business transformation process. Liquidity and solvency gradually improved toward the end of the observation period, reflecting stronger short-term financial capability and a healthier capital structure. Profitability also demonstrated increased efficiency in utilizing company assets, although changes in equity returns indicated adjustments in capital management during the transformation process. Overall, the implementation of the company's transformation strategy contributed positively to strengthening financial performance and improving resilience in responding to changing business conditions and market competition. This study provides useful insights for management, investors, and other stakeholders in evaluating the effectiveness of corporate transformation strategies through financial ratio analysis and highlights the importance of maintaining financial stability to support sustainable business growth.

Zidane, Sheeva Naufal; Poernomo, Hariyo; Kurniawan, Pungki; Priyono

Betelgeuse Journal 2026 Naval Academy Publising

The KRI Nagapasa Class is a submarine of the Indonesian Navy that has the capability to deploy sea mines, launch anti-surface missiles, and release countermeasure torpedoes. However, to face the increasingly complex dynamics of the regional strategic environment, it is necessary to increase combat power through the installation of a Sub Launch Missile weapon system. Until now, the Indonesian Navy does not have a submarine equipped with this underwater missile, especially in the Chang Bogo class. This study aims to analyze and determine the most appropriate choice of Sub Launch Missile missiles to support submarine training and operations. The method used is the Analytic Hierarchy Process (AHP) with a quantitative approach. The results of the ranking of five respondents showed that the SM-39 Exocet missile was in first place with a value of 0.46424 followed by the CM-708UNB with a value of 0.41461 and the UGM-84 Harpoon with a value of 0.12115. The SM-39 Exocet missile was chosen as a priority because it has technical specifications that best meet the operational needs of the Indonesian Navy (TNI AL), as well as significantly contributing to enhancing the deterrence effect and combat capability of the Nagapasa-class submarines.

Muhammad Yusuf Nurfani

This study aims to analyze the implementation of quality control in the carbonated beverage filling process using an automated filler machine and to identify critical control points that influence product conformity and production efficiency. A descriptive quantitative approach was employed through production line observation, machine monitoring, and quality control documentation review. The study focused on the filling process of carbonated beverages packaged in 330 mL aluminum cans and the associated quality control activities throughout the production line. The findings show that the filling process is the key quality control stage, supported by the automated filler machine, Fill High Detector (FHD), seaming, temperature stabilization, and traceability systems to maintain product conformity. The study was limited to a descriptive evaluation of a single production line and did not include statistical process capability analysis or quantitative measurements of filling variation. Therefore, the findings primarily provide operational insights rather than statistical validation of process performance. The findings may assist beverage manufacturers in improving filling accuracy, strengthening inspection systems, and enhancing production reliability through effective quality control practices. This study provides a comprehensive overview of quality control implementation in an automated carbonated beverage filling system and highlights the integration of filling, inspection, and supporting production processes in maintaining product quality and operational efficiency.

Gamaliel, Dileando; Sulistyo, Wiwin

IT-Explore: Jurnal Penerapan Teknologi Informasi dan Komunikasi 2026 Fakultas Teknologi Informasi, Universitas Kristen Satya Wacana

This study investigates the implementation of the Gradient Boosting Machine (GBM) algorithm for network intrusion detection using the CICIDS2017 dataset within the CRISP-DM framework. The process encompasses Business Understanding, Data Understanding, and Data Preparation including data cleaning, categorical feature encoding, normalization, and data split (80 % training, 20 % testing). In the Modeling phase, GBM Hyperparameters (learning_rate = 0.1; max_depth = 5; n_estimators = 150) were optimized via Grid Search with 2-fold Cross Validation, and F1-Score  was selected as the primary metric due to class imbalance. Evaluation on the test set yielded accuracy of 99.99 %, precision of 100 %, Recall of 99.98 %, and F1-Score  of 99.99 %, demonstrating exceptional detection capability with minimal false negatives and false positives. Compared to previous studies, this GBM model outperforms in accuracy and stability without overfitting. These findings confirm GBM’s effectiveness for modern Intrusion Detection Systems and its suitability for Deployment in resource-constrained operational environments.

Amalia, Rifka Dwi; Krisnanik, Erly; Kraugusteeliana

JURNAL PENELITIAN TEKNOLOGI INFORMASI DAN SAINS (JPTIS) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

The increasing role of information technology in higher education requires IT governance practices that are measurable, structured, and aligned with digital transformation objectives. Many higher education institutions have implemented various information systems to support academic, administrative, and managerial services; however, the existence of technology does not automatically ensure that IT processes are governed effectively. This study aims to evaluate the Capability level of IT governance using the COBIT 2019 framework in the context of a state university in Indonesia. A descriptive case study approach was applied through structured interviews, document analysis, and observation of IT governance practices. The evaluation focused on eleven Governance and Management Objectives across the EDM, APO, BAI, DSS, and MEA domains. The results show that most objectives are at Capability Level 1 (Performed), while only BAI01, BAI03, and DSS02 have reached Capability Level 2 (Managed). No evaluated objective has reached Level 3 (Established). The gap analysis indicates that the highest gaps are found in EDM03, APO12, and APO13, which relate to risk optimization, risk management, and security governance. These findings indicate that IT governance practices have been implemented but still require stronger formal policies, standardized procedures, documented controls, and integrated monitoring mechanisms. The study provides practical recommendations for improving IT governance through risk appetite definition, risk register development, information security policy, enterprise architecture blueprint, service level agreement implementation, and performance monitoring to support sustainable digital transformation in higher education.

Aisy Fiklil Nafisah; Sudarmiatin Sudarmiatin; Heri Pratikto

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the determinants of success of PT Makmur Susanti Group, a processed food MSME in Tulungagung, East Java, in achieving “Born Global” status by bypassing the traditional incremental internationalization process and penetrating global markets within only 2.5 years. The research employed a qualitative approach using a single case study method. Data were collected through semi-structured in-depth interviews with the owner as the key informant, participatory observation, and documentation, and were analyzed using the Miles, Huberman, and Saldaña interactive model, consisting of data reduction, data display, and conclusion drawing. The findings reveal that the company’s rapid internationalization was supported by three main factors, namely visionary managerial capability reflected in entrepreneurial alertness, continuous product innovation through selective raw material use and flavor localization, and the optimal utilization of digital ecosystems such as B2B platforms and Alibaba. In addition, the study identified a “symbiotic” business model involving export aggregators to serve diaspora niche markets, which challenges the conventional assumption that Born Global firms must independently manage international logistics. Furthermore, the owner’s legal background became a strategic advantage in addressing complex halal regulations and international certification requirements. This research contributes a new perspective on the phenomenon of “non-intentional” Born Global firms and highlights the importance of legal-formal competence for MSMEs, while also providing practical insights for regional MSMEs in integrating local comparative advantages with global competitive standards.

Landreas Utama Lie; Sudarmiatin Sudarmiatin; Heri Pratikto

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The objective of this study is to develop a theoretical framework that can be used to identify the key resources and capabilities involved in the globalization process. This case study aims to examine how export-oriented small businesses in Indonesia achieve success at the international level. To obtain qualitative data, in-depth interviews were conducted with the Makmur Susanti Group, an MSME in Tulungagung, East Java. This study, based on the Resource-Based View (RBV), demonstrates how dynamic capabilities in production, networking, marketing, learning, legal, and synergistic areas contribute to the formation of competitive advantages that support business sustainability and continuity. The study indicates that success in internationalization requires a combination of capabilities that can meet market needs, rather than a single capability. This study contributes to the literature by offering a comprehensive framework of the internationalization process and providing practical insights for policymakers and practitioners aiming to enhance the competitiveness of SMEs. The research findings underscore the importance of capability development and government support in facilitating the global expansion of SMEs. Ultimately, this study provides a foundation for further investigation into the dynamic capabilities required for SMEs to thrive in international markets.

Wilyan Adiasari; Sudarmiatin Sudarmiatin; Agus Hermawan

International Journal of Management and Strategic Business Leadership 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Health-related SMEs in Indonesia have significant opportunities to enter international markets, but many businesses still face limitations in digital capabilities, innovation, and readiness for external markets. This study aims to examine the influence of digital transformation on the success of health-related SMEs in going international, both directly and through business innovation as a mediator. The study employs a quantitative approach using a cross-sectional survey design involving 200 owners or key managers of SMEs in East Java, selected via purposive sampling. Data were analysed using Structural Equation Modelling-Partial Least Squares (SEM-PLS). The results indicate that digital transformation has a positive influence on business innovation and the success of going international. Business innovation also has a positive effect on internationalisation success and mediates the relationship between digital transformation and external market success. These findings confirm that digitalisation should not merely be understood as an operational tool, but as a strategic capability that must be integrated with product, process, marketing, and business model innovation. The research implications emphasise the importance of strengthening digital capabilities and business innovation to enhance the global competitiveness of Indonesian health-related SMEs

Oktavianti, Indira; Sudarmiatin Sudarmiatin; Heri Pratikto

International Journal of Economics, Commerce, and Management 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the empowerment of local human resources as a strategic asset in the internationalization process of MSMEs in Sumber Wandhe Wonosalam, Jombang, East Java. This study employs a qualitative case study approach to facilitate the investigation of complex research phenomena, evaluate various perspectives, identify contributing factors, and generate a broad overview. The study indicates that success in internationalization requires a combination of capabilities that can meet market needs, rather than a single capability. Business actors who are able to recognize opportunities for local human resource empowerment can optimize the export process. This enables the region and its residents to maintain generational training in innovative management to address the turnover of the younger generation. Ultimately, this study provides a foundation for further research on the dynamic capabilities required for MSMEs to thrive in international markets.

Diyajeng Luluk Karlina

International Journal of Mechanical, Electrical and Civil Engineering 2026 Asosiasi Riset Ilmu Teknik Indonesia

This research aims to design and develop a simple Dino-themed game based on a microcontroller, with the display using an I2C LCD. The game is inspired by the offline Dino game on Google Chrome, adapted to run on an Arduino Uno microcontroller. The research method used is Research and Development (R&D), consisting of stages such as needs analysis, system design, simulation using Wokwi, hardware assembly, programming, and testing. The system uses push buttons as input and a 16x2 I2C LCD as the output display. The testing results show that the system can respond quickly to user input and display character movement and score updates dynamically on the LCD screen. Although the graphical capability of the LCD is limited, the game runs well and successfully demonstrates the basic concepts of microcontroller programming as well as interactive input-output processing. Further development is recommended to enhance the graphical interface and add features such as sound effects and progressive difficulty levels.

Muhammad Tody Arsyianto; Sudarmiatin Sudarmiatin; Heri Pratikto

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Small and medium-sized enterprises (SMEs) play a central role in the Indonesian economy, yet their internationalization remains limited. This condition indicates that many SMEs have not fully transformed innovation and digitalization into strategic capabilities that support broader market expansion. This study examines the effects of innovation and digitalization on SME internationalization from the strategic capability perspective. A quantitative explanatory design with a cross-sectional survey was employed. The sample consisted of 200 SME owners or main managers in East Java selected through purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The simulated results indicate that innovation and digitalization positively contribute to SME internationalization through product value enhancement, business process efficiency, and broader market reach. These findings suggest that SME internationalization is more likely to emerge when innovation and digitalization are integrated as strategic capabilities rather than treated as isolated initiatives.

Achmad Zani Pitoyo; Sudarmiatin Sudarmiatin; Heri Pratikto

International Journal of Management and Strategic Business Leadership 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Health-related SMEs in Indonesia have significant opportunities to enter international markets, but many businesses still face limitations in digital capabilities, innovation, and readiness for external markets. This study aims to examine the influence of digital transformation on the success of health-related SMEs in going international, both directly and through business innovation as a mediator. The study employs a quantitative approach using a cross-sectional survey design involving 200 owners or key managers of SMEs in East Java, selected via purposive sampling. Data were analysed using Structural Equation Modelling-Partial Least Squares (SEM-PLS). The results indicate that digital transformation has a positive influence on business innovation and the success of going international. Business innovation also has a positive effect on internationalisation success and mediates the relationship between digital transformation and external market success. These findings confirm that digitalisation should not merely be understood as an operational tool, but as a strategic capability that must be integrated with product, process, marketing, and business model innovation. The research implications emphasise the importance of strengthening digital capabilities and business innovation to enhance the global competitiveness of Indonesian health-related SMEs.

Sri Yulianty Mozin; Indah Putri Pakaya; Florasita Detuage; Alya Ramadani Samuel; Moh Rizal Tuna

International Journal of Social Science and Humanity 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

Public service quality serves as a crucial metric for assessing how well the government meets the needs and expectations of the community. Within public administration, the effectiveness of public services indicates the government's capability to deliver governance that is open, responsible, and focused on the citizens. In Indonesia, one tool for gauging public service effectiveness is the Community Satisfaction Index (Indeks Kepuasan Masyarakat/IKM). This research seeks to examine how community satisfaction in public services is measured by identifying various service components and the approach used to compute the IKM. A descriptive qualitative research method is employed, utilizing a literature review. Information was gathered from books, academic journals, government regulations, and other scholarly materials relevant to public service quality and community satisfaction. The results reveal that the IKM measurement system offers a comprehensive framework for assessing the performance of public services based on several aspects, including service requirements, processes, completion time, costs, the skills and conduct of service personnel, and available facilities. Additionally, the findings demonstrate that enhancements in service quality, transparency, and the responsiveness of public organizations greatly affect community satisfaction levels. As a result, ongoing assessments of public services through the IKM framework are vital for improving governance effectiveness, boosting service delivery, and reinforcing public confidence in government agencies.

Suratni, Suratni; Yuliana, Refi; Azir, Ince Dian Aprilyani

International Journal of Educational Sciences and Languages 2026 International Forum of Researchers and Lecturers

In contemporary higher education, English for Specific Purposes (ESP) is increasingly expected to prepare learners for meaningful professional participation rather than isolated linguistic performance. Nevertheless, ESP pedagogy has often remained predominantly skill-oriented, with limited conceptual integration of pedagogical innovations such as project-based learning and digital learning. This study presents a systematic literature review of 40 peer-reviewed studies examining how ESP pedagogy is being reframed as situated professional practice through the integration of project-based and digital learning. Following the process of thematic synthesis, the review provides an examination of what ESP learning is perceived to be, how it is conducted and how it is evaluated in different disciplines and countries. Results show a marked pedagogical transition from a language-centric approach to one that incorporated more authenticity, collaboration and professional concern. Reported learning attainments go beyond language to cover professional capability, digital literacy, autonomous learning and identity development. Project-based learning authenticates language use in professional workflows, and digital learning environments support multimodal communication reminiscent of the way people work today. This review contends that in combination, these perspectives re-conceptualise the pedagogical nature of ESP as a type of applied professional education ’realised’ within particular social, institutional and discipline specific contexts. By synthesizing empirical evidence across settings, the study offers a conceptual reframing of ESP pedagogy and outlines implications for curriculum design, assessment, and future research in higher education and the social humanities.

Hui Nee, Au Yong; Sugiyarti, Gita; Mardiyono, Aris

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

This study aims to analyze the influence of e-marketing and customer engagement on marketing performance. Analyze the influence of e-marketing and customer engagement, customer trust on marketing performance. The sample size was 78 respondents using SEM PLS for data processing. The findings of this study are that there is a significant positive influence between e-marketing on marketing performance; there is a significant positive influence between customer engagement on marketing performance; there is a significant positive influence between e-marketing on customer trust; there is a significant positive influence between customer engagement on customer trust; there is a significant positive influence between customer trust; on marketing performance

Binitie, Amaka Patience; Onyemenem, Sunny Innocent; Anujeonye, Nneamaka Christiana; Ojugo, Arnold Adimabua; Egbokhare, Francesca Avwuru +1 more

Journal of Computing Theories and Applications 2026 Universitas Dian Nuswantoro

This study presents a Graph-Augmented Isolation Forest (GAIF), an unsupervised anomaly-detection framework for analyzing mobile user behavior. The proposed framework represents users and behavioral attributes as a user–feature bipartite graph, enabling the capture of relational dependencies that are not explicitly modeled in conventional vector-based approaches. Low-dimensional user representations are learned through Node2Vec and Graph Sample and Aggregate (GraphSAGE), and the resulting embeddings are subsequently processed by an Isolation Forest to produce anomaly scores. Experiments are conducted on a Mobile Device Usage and User Behavior dataset comprising 700 user profiles derived from application-level behavioral indicators. The dataset is treated as a behavioral abstraction rather than as a malware classification benchmark. A consistent 80:20 stratified train–test split is employed, with all learning-capable operations restricted to the training data to mitigate information leakage. Detection performance is evaluated post hoc using precision, recall, F1-score, and area under the curve (AUC) metrics. Under the evaluated setting, GAIF achieves an F1-score of 0.94 and an AUC of 0.97, demonstrating improved anomaly detection effectiveness relative to representative unsupervised baseline methods. These results are obtained on a static, proxy dataset and should not be interpreted as evidence of real-time deployment capability. Model interpretability is supported through post-hoc Uniform Manifold Approximation and Projection (UMAP) visualizations of the learned embeddings, providing structural insights into anomalous user behavior. Overall, the findings indicate that integrating graph-based representation learning with isolation-based anomaly scoring constitutes a computationally efficient approach for unsupervised mobile user behavior anomaly detection within the scope of this study.

Dewa Ayu Putu Angelina Dewi; I Wayan Sudiarsa; Ni Made Dwi Junita Sariyani; Yuvensia Armelia Sumu; Gusti Ngurah Abhimanyu

Jurnal Bisnis Inovatif dan Digital 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The rapid development of digital technology has led to an increased adoption of digital payment methods in online transaction-based businesses. However, in practice, failures and limitations in the implementation of digital payment systems still occur, potentially disrupting transaction processes and reducing customer convenience. Payment related obstacles may result in transaction cancellations and increase the risk of customer churn. This study aims to analyze the impact of failures and limitations in digital payment methods on customer churn using a classification-based approach. The data used in this research are secondary e-commerce customer data obtained from the Kaggle platform, including transaction information, payment methods, customer behavior, and historical transaction records. The research methodology consists of data preprocessing, time-based feature engineering, and classification modeling using logistic regression, decision tree, and random forest algorithms. Model performance is evaluated using accuracy, precision, recall, F1-score, and confusion matrix metrics. The results indicate that the decision tree model demonstrates superior capability in identifying churn customers compared to the other models, although it does not always achieve the highest accuracy. In addition to digital payment methods, other factors such as purchase value, transaction frequency, purchase timing patterns, and product return rates also influence customer churn. The findings highlight the importance of optimizing digital payment systems as part of customer experience enhancement strategies and customer retention efforts in online transaction–based businesses.

Zainullah, M. Ilham; Ita Marianingsih

Jurnal Ekonomi dan Keuangan Islam 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This systematic review maps how innovation, technology adoption, and Islamic entrepreneurial behaviors are intertwined and contribute to the SDGs. Searches in Scopus followed PRISMA 2020: of the 166 initial records, 46 were eliminated prior to screening; 120 filtered by title–abstract; 45 read in full; and 25 articles were analyzed in depth. Four RQs lead the synthesis: the form of innovation/adoption (RQ1), impact on behavior and performance (RQ2), and their relationship to the SDGs (RQ3). The findings show five complementary faces of innovation: (1) process-organization (knowledge management, open innovation; innovation capability), (2) sharia business/finance models (sharia venture capital, agricultural value chain finance), (3) financial and platform digitalization (fintech, Islamic crowdfunding), (4) technological innovation in business models (e.g., urban farming–aquaponics) that are value-framed, and (5) halal product/marketing innovation (halal assurance and halal trust). Behind that, the drivers are layered: individual values and psychology, Islamic HRM cultural orientation and organizational learning, Islamic finance architecture and regulation, and access to digital literacy and trust in the platform. The impact is multidimensional performance, access to ethical capital, halal market behavior, and social and religious environmental outcomes with strong contributions to SDG 8 and SDG 9, and footprints on SDGs 1–2, 3, 10, 11, 12, 13, 16, 17. This SLR offers an integrated financial innovation value framework and proposes SDGs micro-indicators; limitations mainly in the variation of measurements and the dominance of cross-section designs.

Moch. Gufron Fajar Rezki; Eka Wahyu Setyawan; Nur Qoilun

Eksekusi: Jurnal Ilmu Hukum dan Administrasi Negara 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Online arbitration has emerged as a significant innovation in dispute resolution systems in the digital era, as information technology has become the primary foundation for various legal activities. This mechanism offers a new way to resolve disputes through the use of digital platforms that enable parties to interact without geographical boundaries. This study aims to analyze the relevance, challenges, and changes in legal processes brought about by online arbitration in the modern context. Using a juridical-normative method, the study examines the applicable legal framework, doctrine, and academic literature to understand how digitalization affects arbitration procedures. The analysis shows that online arbitration has strategic value because it can provide efficiency, flexibility, and accessibility not always found in conventional arbitration. However, its implementation still faces various issues, such as data security, technological capability gaps, the integrity of electronic evidence, and the lack of comprehensive legal standards. On the other hand, digitalization has also driven significant changes in the structure of procedural law, including the simplification of procedures and the expansion of the recognition of electronic evidence. This study confirms that the success of online arbitration requires regulatory harmonization, increased technical capacity of the parties, and strengthening of digital infrastructure so that it can function as an effective, fair, and adaptive dispute resolution mechanism to technological developments.

Fikrul Hakim

International Journal of Management 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Rapid technological change in the digital era has reshaped the nature of organizational innovation, requiring firms not only to innovate but also to align their innovation activities with technological developments and market dynamics, a capability referred to as Techno-Resonance Innovation Capability (TRIC). Although Knowledge Management (KM) has been widely recognized as a driver of innovation, studies that explicitly link KM to the development of techno-resonant innovation remain limited. This study aims to address this gap by systematically reviewing the literature to examine how KM contributes to innovation capability and how this relationship evolves toward TRIC through absorptive capacity. Using the systematic literature review methodology proposed by Tranfield et al., this study follows three stages planning, conducting, and reporting the review to identify, evaluate, and synthesize relevant studies on KM, absorptive capacity, innovation capability, and techno-resonance. The findings indicate that innovation capability emerges from interconnected KM processes, including knowledge acquisition, sharing, storage, and application, which form the organizational infrastructure for innovation. Absorptive capacity is identified as a key bridging mechanism that enables organizations to transform managed knowledge into innovative outcomes by enhancing their ability to acquire, assimilate, transform, and exploit technological knowledge. This study concludes that integrating KM and TRIC through absorptive capacity extends conventional innovation capability models and provides a stronger theoretical explanation of innovation in technology-driven and digitally dynamic environments.