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Zaskia Nazwa; Anwar Sidik

Jurnal Pendidikan dan Kewarganegara Indonesia 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

Indonesia’s multicultural diversity poses serious challenges in maintaining social harmony, marked by increasing cases of intolerance driven by differences in ethnicity, religion, and culture. Education, particularly civics (PPKn), plays a strategic role in instilling tolerance values from an early age. This study aims to analyze the strategies used by elementary school teachers in cultivating tolerance attitudes through PPKn  learning, identify the implementation of tolerance values in classroom activities and student social interactions, and reveal the challenges faced by teachers along with effective and contextual learning strategies. This study employed a qualitative descriptive approach based on library research, collecting data from accredited scientific journals published between 2021 and 2025, sourced from databases including google scholar, DOAJ, and sinta- indexed journals. Data were analyzed using descriptive qualitative analysis through stages of data reduction, data presentation, and conclusion drawing, with source triangulation appliet to ensure validity. The findings reveal that affective teachers employ a holistic approach encompassing cognitive, affective, and psychomotor domains, consistent with Bloom’s revised taxonomy. Teachers serve not only as knowledge transmitters but also as moral role models, as supported by Bandura’s Social Learning Theory. Implementation is carried out through three channels: intracurricular, co-curricular, and extracurricular activities. Key challenges include dominance of cognitive approaches, limited understanding of multicultural education, and negative influencesof social media. This study implies the urgent need for continuous professional training for PPKn teachers, differentiated and inclusive learning design, and active collaboration between schools and families to strengthen the internalization of tolerance values in elementary school students.

Marlina Marlina; Lusi Susilawati

Lembaga Pengembangan Kinerja Dosen 2026 Lembaga Pengembangan Kinerja Dosen

This study examines sarcastic implicatures in the 2024 United States presidential debate between Joe Biden and Donald Trump, with a particular focus on Donald Trump’s utterances. The study aims to identify the forms and types of sarcastic implicatures employed in political discourse during the debate. A qualitative descriptive method with a pragmatic approach was used to analyze how implied meanings are constructed and interpreted within the context of political communication. The data consisted of debate transcripts and video recordings broadcast by CNN, selected based on utterances containing elements of sarcasm. Data analysis was conducted through four stages: identification, classification, coding, and interpretation. The findings reveal that sarcastic implicatures are realized in two main forms, namely indirect non-literal utterances and direct non-literal utterances. In addition, several types of sarcastic implicatures were identified, including undermining, mockery, insult, criticism, and threat. The most dominant type was undermining, which was used to weaken the image and credibility of political opponents. These findings indicate that sarcastic implicatures function as an effective rhetorical strategy in political communication to influence public opinion, shape audience perceptions, and strengthen the speaker’s political position in televised political debates.

Juandi Rizki Ilhami; Nazaruddin Nazaruddin

Jurnal Ilmu Kesehatan Umum, Psikolog, Keperawatan dan Kebidanan 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

Typhoid fever is a febrile illness that commonly occurs in urban areas with poor sanitation. It is usually caused by the consumption of untreated water and contaminated food. Because the S. typhi bacterium can survive in water for days, contamination of surface water—such as wastewater, freshwater, and groundwater—serves as the primary cause of typhoid fever. The patient presented to the Emergency Department of Cut Meutia General Hospital with complaints of high fever for approximately 4 days prior to admission, which had worsened over the past 2 days. The fever fluctuated and was accompanied by chills. It worsened at night and was not influenced by weather or temperature. These symptoms were accompanied by vomiting every time the patient tried to eat, nausea, abdominal pain, headache, and weakness. The patient reported vomiting the contents of their meal every time they ate, leading to a loss of appetite. These symptoms began when the patient first developed a fever. The patient also experienced abdominal pain. Spontaneous bleeding was denied. On physical examination, the patient appeared weak but was alert and oriented. On neck examination, palpable enlargement of the thyroid glands was found on the right and left sides of the neck, measuring 2x2 cm, mobile, and soft. On abdominal examination, increased bowel sounds were noted. Vital signs were normal except for the patient’s febrile temperature. Laboratory tests revealed a Tubex blood test result of scale 4 and a positive dengue IgG serology result.

Anita Puspa Meilina; Meysila Sesilia Putri; Bunga Regina Andini; Erliza Azzahra

Hidayah : Cendekia Pendidikan Islam dan Hukum Syariah 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study aims to analyze strategies for increasing reading interest in developing a literate generation among elementary school students and to identify factors influencing literacy culture within school and family environments. The phenomenon of low reading interest among elementary school students has become a significant concern because the rapid development of digital technology tends to shift students’ attention from reading activities to audiovisual entertainment. This research employed a descriptive qualitative approach using a case study method at SDN 1 Notoharjo. Data were collected through semi-structured interviews, observations, and documentation studies. The participants consisted of one classroom teacher and four third-grade students of SDN 1 Notoharjo. Data analysis was conducted through data reduction, data display, and conclusion drawing, while data validity was tested using source triangulation and method triangulation. The findings revealed that literacy strengthening was implemented through morning reading activities, book discussions, the use of visual and digital media such as e-books, and the utilization of reading corners and school libraries. The study also found that students’ reading interest was influenced by the availability of reading materials, the comfort of literacy environments, family support, and the dominant use of gadgets for entertainment purposes. This study contributes scientifically by strengthening the concept of collaborative literacy involving schools, families, and digital technology in developing reading culture among elementary school students. The findings imply the need for more integrated, adaptive, and sustainable literacy programs to improve students’ reading interest in the digital era.  

Siti Kayla Rulina Sausan; Dea Amanda Caressa; Agus Putra Murdani

Jurnal Ilmu Kesehatan dan Gizi 2026 Pusat Riset dan Inovasi Nasional

Increased caffeine intake is commonly used by students to cope with academic demands, especially during examinations and the completion of final projects. Excessive caffeine consumption may affected sleep quality and potentially influence nutritional status. This study aimed to determine the correlation between caffeine intake, sleep disturbances, and nutritional status among final – year unsergarduated students at Dr. Soekardjo University. This study used quantitative approach with an observational analytic and cross-sectinal design. A total of 108 students participated in the study. Data were collected using questionnaires and analyzed using the Spearman Rank correlations test. The findings indicated that the most of respondents with low caffeine intake experienced mild sleep disturbances, totaling 56 respondents (80%). Meanwhile, respondents with moderate and high caffeine intake mostly experienced moderated sleep disturbances, with 13 respondents (61.9%) and 9 respondents (52.9%), respectively. The results showed a significant correlation between caffeine intake and sleep disturbances (p-value=0.000). In all categories of caffeine intake, most respondents had normal nutritional status. However, no significant relationship was found between caffeine intake and nutritional status (p-value=0.351). In conclusion, caffeine intake was associated with sleep disturbances but not with nutritional status among final-year undergraduate students.

Farhan Maulana Arli; Diva Datul Isma

Karakter : Jurnal Riset Ilmu Pendidikan Islam 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The presence of Generation Z, who grew up entirely in the digital era, has triggered a fundamental transformation in Muslim religious practices, where social media has replaced conventional religious institutions as the primary source of religious information. This condition creates a paradox: Gen Z has become a generation that is highly religious online, yet is often disconnected from physical communities and traditional religious authorities. This study aims to analyze the character of Muslim Gen Z religiosity, identify its forming factors, and examine the impact of the digital era on their religiosity. This study employed a descriptive qualitative approach using a library research method. The findings indicate that Muslim Gen Z religiosity is characterized by personalization, flexibility, and digital spirituality, strongly influenced by social media. These characteristics are shaped by massive digital technology accessibility, the effectiveness of contextual Islamic preaching on platforms such as TikTok, as well as spiritual needs and social pressure from the digital environment. The digital era brings positive impacts in the form of increased accessibility and religious literacy, but also negative impacts including shallow religious understanding, vulnerability to information bias, and potential exposure to extreme ideologies. This study implies the importance of an integrated digital religious literacy strategy through critical thinking-based Islamic Religious Education curriculum reform, enhancement of educators' digital capacity, and cross-sector collaboration to strengthen Gen Z's moderate and reflective religious understanding.

Ratna Dewi; Ardhiansyah Ardhiansyah

JURNAL MANAJEMEN DAN BISNIS EKONOMI 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study aims to examine the influence of Glad2Glow product quality on consumer trust and purchasing decisions for Glad2Glow skincare products through the online platform TikTok Shop in Tasikmalaya Regency. The research employed a quantitative approach using a survey method involving 60 respondents who had previously purchased Glad2Glow skincare products. Data were collected through a questionnaire based on a Likert scale ranging from 1 to 5. The collected data were analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) technique with the SmartPLS application. The results indicate that product quality is the strongest factor influencing consumer trust, with a path coefficient of 0.737 (T = 9.938; P = 0.000). Product quality also has a significant effect on purchasing decisions, with a coefficient of 0.505 (T = 6.129; P = 0.000). These findings demonstrate that better product quality increases consumer confidence in the product and encourages stronger purchasing decisions. The study highlights the importance of maintaining product quality as a strategic factor in building consumer trust and improving purchasing behavior in a social commerce environment. Therefore, businesses operating through digital platforms such as TikTok Shop should prioritize product quality to strengthen customer relationships and enhance market competitiveness.

Anik Maghfiroh; Hidayah Desti Khayrunnisa; Meiliza Nur Shela; Nia Selvi Ayu Saputri; Siltya Yekti Hasna Larosa +1 more

Jurnal Pengembangan IPTeks Seni Kuliner, Tata Rias, dan Desain Mode 2026 Akademi Kesejahteraan Sosial Ibu Kartini Semarang

Makeup artistry is an aesthetic skill that functions to enhance appearance while concealing facial imperfections. Techniques such as foundation selection, foundation mixing, contouring, and natural makeup application have been proven to influence the quality of makeup results, both in terms of durability and aesthetics. This study employs a literature review method by examining several national and international journals related to makeup techniques. The findings indicate that selecting the appropriate type of foundation and applying mixing techniques can extend makeup durability for more than two hours. Furthermore, daily makeup practice significantly improves practical skills within society, while basic knowledge of cosmetics shows a positive correlation with the proper use of cosmetic products. This review emphasizes that makeup techniques have a tangible impact on the quality of results, whether in educational contexts, professional practice, or everyday needs. Therefore, mastering both theoretical and practical aspects of makeup artistry is essential for the sustainable development.

Wahyuni, Komang Tri

This study aims to analyze the comparison of financial distress levels measured using the Current Ratio (CR) and the Altman Z-Score model and their relationship with stock returns in PT Charoen Pokphand Indonesia Tbk and PT Japfa Comfeed Indonesia Tbk during the period 2020–2025. The research method used is a quantitative approach with a comparative design, and the sampling technique applied is purposive sampling. Data analysis was conducted using descriptive statistics and multiple linear regression.The results indicate that there is no statistically significant difference between the two companies in terms of hal Likuidity (Current Ratio) dan Financial Distress (Altman Z-Score). Descriptively, CPIN has an average Current Ratio of 1.959 and a Z-Score of 3.700, while JPFA shows slightly lower values but remains within the safe zone. Furthermore, regression results reveal that liquidity and financial distress do not have a significant effect on stock returns. Both companies are classified in the safe zone, indicating a healthy financial condition and low risk of financial distress, while stock returns tend to be volatile and influenced by external factors.The study recommends that companies maintain a balance between liquidity, profitability, and capital structure to sustain financial stability. Investors are advised to consider not only financial ratios but also external factors in decision-making. Future researchers are encouraged to expand the sample size and include additional variables to obtain more comprehensive results.

Khadiza Rahma; Syamzaimar Syamzaimar

Jurnal Pendidikan dan Kewarganegara Indonesia 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

The era of globalization presents challenges of moral degradation among students, including intolerance, individualism, and declining nationalism. These issues make character strengthening through Civic Education (PKn) a national priority. This study aims to analyze the effectiveness of PKn in shaping students’ character, particularly the values of religiosity, nationalism, independence, mutual cooperation, and integrity. The research employed a qualitative Library research design using secondary data from 18 scientific journals and 2 books published between 2021 and 2026. Data were collected through literature review and analyzed using content and thematic analysis to identify patterns of PKn implementation and its impact. The findings indicate that PKn effectively develops Good citizenship through character education based on Pancasila. Effective strategies include teacher role modeling, Problem-Based Learning (PBL), and digital media such as infographics and gamification. These approaches were reported to improve empathy, national loyalty, and integrity among students. The Merdeka Curriculum further supports character development by emphasizing affective learning through authentic projects. Challenges arising from foreign cultural influences can be addressed through collaboration among schools, families, and communities. The study concludes that PKn plays a significant role in strengthening students’ character and supporting the realization of Golden Indonesia 2045 through sustainable character education.

Anik Maghfiroh; Itsnayni Itsnayni; Marselia Dewi Anggraeni; Varisa Berliana Al-Azhar; Nadine Fahira +1 more

Jurnal Pengembangan IPTeks Seni Kuliner, Tata Rias, dan Desain Mode 2026 Akademi Kesejahteraan Sosial Ibu Kartini Semarang

The development of social media, particularly TikTok, has played a significant role in shaping beauty trends and constructing ideal facial standards among young generations. The TikTok Beauty phenomenon not only provides diverse makeup references but also reinforces specific visual representations that influence perceptions of beauty. This study aims to examine the relationship between the TikTok Beauty phenomenon, the process of facial standardization, and its implications for the development of makeup techniques. A qualitative approach was employed through content analysis and literature review. Primary data were obtained from observations of popular TikTok videos under the hashtags #beautytrend, #makeup, and #tiktokbeauty, while secondary data were drawn from scholarly literature on beauty standards, social construction, and social media algorithms. The findings indicate that TikTok strengthens certain beauty standards such as fair skin, slim facial contours, and a flawless appearance which in turn influence techniques like complexion layering and visual manipulation. However, the platform also provides space for more inclusive and diverse beauty narratives. This study recommends enhancing aesthetic literacy to ensure that makeup practices prioritize diversity and the unique characteristics of each individual.

Ahmad Muhammad Mustain Nasoha; Retna Khoiriyah; Retna Khoiriyah; Maulida Akmasa Moza Hidayat; Alfi Farras Najwa Sabiel +1 more

GARUDA : Jurnal Pendidikan Kewarganegaraan dan Filsafat 2026 International Forum of Researchers and Lecturers

This study aims to analyze the process of internalizing legal values in the formation of a culture of law-abidingness by emphasizing the perspective of civic responsibility and the Islamic Sociological Jurisprudence Theory approach. The main problem studied is how legal values are not only understood normatively, but also internalized in the individual and collective consciousness of society, thus giving rise to sustainable law-abiding behavior. The research method used is a normative juridical approach with strengthening conceptual and sociological analysis of legal dynamics in society. The results show that the internalization of legal values is a multidimensional process involving cognitive, affective, and spiritual aspects, which are influenced by education, the social environment, role models, and the consistency of law enforcement. In the context of civic responsibility, a culture of law-abidingness is not only formal compliance with regulations, but also reflects moral awareness and active participation of citizens in maintaining social order. Meanwhile, Islamic Sociological Jurisprudence Theory offers an integrative paradigm that combines the normative dimensions of sharia with social reality, through a comparative approach of schools of thought, maqāṣid al-syarī‘ah, and an orientation toward the welfare of the people. This research emphasizes that the formation of an effective culture of law-abidingness requires a holistic and contextual approach, in which law is understood as a living and adaptive social instrument. Thus, the internalization of legal values based on civic responsibility and an Islamic sociological jurisprudence approach can encourage the realization of substantive justice, high legal awareness, and a civilized and sustainable social order.    

Hafid, Masruri; Krismiyati, Krismiyati; Diana, Andrushia

International Journal of Information Technology and Business (IJITEB) 2026 Universitas Kristen Satya Wacana

The integration of educational technology has become increasingly important in supporting effective learning processes. Google Drive is one of the widely used cloud platforms for online storage, access, and collaboration in educational activities. This study aims to examine the factors influencing vocational school students’ perceived ease of use (PEoU) of Google Drive as a learning support tool. The research model was adapted from the Technology Acceptance Model (TAM) by incorporating external variables, including Computer Self-Efficacy (CSE), Perceived Enjoyment (PE), Perceptions of External Control (PEC), Technological Complexity (TC), and Facilitating Conditions (FC). Data were collected from 274 students at a public vocational school in Central Java using an online questionnaire. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS. The findings reveal that Computer Self-Efficacy, Perceived Enjoyment, and Perceptions of External Control significantly influence students’ perceived ease of use of Google Drive. In contrast, Technological Complexity and Facilitating Conditions do not significantly affect perceived ease of use. These findings highlight the importance of internal user perceptions in supporting educational technology adoption among vocational school students.

Maximilian Edward Tjang; Timothy Arthur Harrison; Evan William Woo; Yanto Sandy Tjang; Maria Francisca Widyastuti Estiningtyas +1 more

jurnal Riset Rumpun Agama dan Filsafat 2026 Pusat Riset dan Inovasi Nasional

The study aims to analyze the role of digital media as a distracting factor affecting the faith loyalty of Catholic adolescents in their relationship with God amid religious pluralism in Indonesia. The development of digital media has transformed how adolescents understand, express, and live out their faith, while simultaneously presenting both opportunities and ambivalent challenges. This research employs a qualitative approach using a library research method, analyzing various theological, sociological sources, and Church documents. The findings indicate that digital media can serve as a broad and participatory space for expressing faith, but it also has the potential to create distractions in three main dimensions: cognitive, affective, and practical. Cognitively, adolescents experience confusion in understanding faith teachings due to the diversity of information available. Affectively, there is a shift in orientation from a relationship with God toward the pursuit of emotional gratification in digital spaces. Practically, there is a decline in engagement in concrete religious practices. Within the context of religious pluralism, this complexity intensifies and influences the formation of adolescents’ faith identity. This study also finds that digital media does not only have negative impacts but also holds positive potential as a means of deepening faith when used critically and reflectively. Therefore, the role of the Church is essential through contextual, dialogical, and integrative pastoral accompaniment combined with critical digital literacy. Through this approach, adolescents are expected to integrate their digital experiences into a more mature, authentic faith life rooted in a deeper relationship with God.

Kayla Gunawan; Salsa Nabil Aenur Rokhmah; Fatkhur Rokhman

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research was designed to explore the extent to which public beliefs influence the implementation of Digital traceability  systems in the halal industrial sector. The approach used was quantitative with a survey method, where questionnaires were distributed to 60 respondents who were consumers of halal products in Indonesia. Data were analyzed using simple linear regression via Microsoft Excel. Research findings indicate that public confidence has a positive and significant influence on the adoption of Digital traceability  systems, with a regression coefficient of 0.476 and a significance level of 0.000 (<0.05). In addition, the coefficient of determination (R Square) value of 0.219 indicates that public confidence contributes 21.9% to the implementation of the Digital traceability  system, while the rest is determined by other factors that were not researched. These findings confirm that public trust is an important element in encouraging acceptance of digital technology, especially in the halal industry which relies heavily on transparency and consumer confidence. Thus, implementing a Digital traceability  system that is supported by information openness and easy access to technology can be an effective strategy to strengthen consumer trust while expanding technology adoption.

Lestari Wuryanti; Siti Auliya Putri; Ayu Nursari

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

Golf participation has increasingly become a lifestyle-oriented recreational activity that combines physical exercise, social interaction, and personal identity. However, participation decisions are not only shaped by individual interest, but also by demographic readiness, psychographic orientation, digital promotional exposure, and psychological commitment to the sport. This study aims to examine the influence of demographic factors, psychographic factors, and digital promotion on golf participation decisions in Bandar Lampung, with sport commitment as a mediating variable. A quantitative survey approach was employed using purposive sampling. Data were collected from 287 golf participants through a structured questionnaire measured with a five-point Likert scale. The data were analyzed using multiple linear regression and Sobel mediation testing. The findings show that demographic factors, psychographic factors, digital promotion, and sport commitment have positive and significant effects on golf participation decisions. Sport commitment was found to be the strongest predictor and significantly mediated the relationship between demographic factors, psychographic factors, digital promotion, and golf participation decisions. These results indicate that golf participation is influenced not only by access, lifestyle, and digital promotion, but also by the level of commitment developed by participants. This study contributes to sport marketing literature by integrating individual, psychological, and digital factors into one empirical model of golf participation behavior.

Theresia Imelda Nelly Sianipar; Muhammad Ihsan Noviansyah; Viona Priskila Naftali Manurung; Saniyyah ‘Ulyaa; Namira Farahdiva +1 more

JURNAL RISET EKONOMI DAN AKUNTANSI (JREA) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study aims to analyze the effect of the Bank Indonesia interest rate on the Indonesian rupiah exchange rate against the United States dollar during the 2021–2026 period. A quantitative approach was employed using monthly time-series data obtained from official sources. The analysis was conducted using multiple linear regression with the assistance of EViews software. The dependent variable in this study was the rupiah exchange rate against the US dollar, while the independent variables included the Bank Indonesia interest rate, inflation, money supply (M2), and the Federal Reserve interest rate (Fed Rate). Prior to regression estimation, all data were tested for stationarity using the Augmented Dickey-Fuller (ADF) test to ensure compliance with time-series analysis requirements. Furthermore, the model was evaluated through classical assumption tests, including normality, heteroscedasticity, multicollinearity, and autocorrelation tests, to verify the validity and reliability of the estimation results. The findings reveal that the Bank Indonesia interest rate has a significant effect on the rupiah exchange rate, with a probability value of 0.0223. This result indicates that changes in the domestic interest rate can influence movements in the rupiah exchange rate against the US dollar. In contrast, inflation, money supply (M2), and the Fed Rate were found to have no significant effect on the rupiah exchange rate during the study period. Moreover, the classical assumption tests confirmed that the regression model satisfied all required criteria, indicating that the estimated results are reliable and can serve as a reference for economic policy formulation.

Fitria Ramadhani; Muhammad Iqbal; Jurana Jurana; Rudy Usman

JURNAL RISET AKUNTANSI 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study aims to analyze the influence of accountability and transparency in government financial reports on the achievement of Sustainable Development Goals (SDGs) 2 in Indonesia. SDGs 2 focuses on efforts to eradicate hunger, increase food security, and improve public nutrition. The study used a quantitative approach with panel data in 34 provinces in Indonesia during the 2021–2022 period. The sampling technique was purposive sampling, resulting in a total of 68 research observations. The research data were sourced from the National Development Planning Agency (BAPPENAS), the Supreme Audit Agency (BPK), and official local government websites related to the publication of regional financial reports. The accountability variable was measured using the BPK audit opinion on the LKPD, while transparency was measured based on the openness of the publication of seven components of the regional government financial report. Data analysis was performed using the Common Effect Model (CEM) with a robust standard error approach. The results showed that accountability has a positive and significant effect on the achievement of SDGs 2 with a coefficient value of 3.919 and a significance level of 0.000. Transparency also has a positive and significant effect on the achievement of SDGs 2 with a coefficient value of 2.415 and a significance level of 0.000. In addition, accountability and transparency simultaneously proved to have a significant effect on the achievement of SDGs 2. This finding indicates that the implementation of good governance through increased accountability and transparency of financial reports can support the effectiveness of food security and sustainable development programs in Indonesia.

Nugroho, Farhan; Alkena Sae Hafizah; Adzra Andriana; Anggun Mustika Anggraeni; Alfian Fadillah +1 more

JURNAL RISET EKONOMI DAN AKUNTANSI (JREA) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study aims to analyze changes in Indonesia’s economic cycle patterns in the post-pandemic period, as reflected in inflation, interest rates, and the industrial production index over the 2018–2025 period. The study adopts a quantitative approach employing a multiple linear regression model. The data utilized consist of secondary time-series data obtained from Bank Indonesia and the Central Statistics Agency (Badan Pusat Statistik). The empirical results indicate that, simultaneously, the explanatory variables exert a statistically significant effect on economic growth. Partially, interest rates and the industrial production index demonstrate a positive and statistically significant influence. In contrast, inflation does not exhibit a statistically significant effect at the 10% significance level. The coefficient of determination (R-Squared) of 0.9327 suggests that the model possesses substantial explanatory power in accounting for variations in Indonesia’s economic growth. The descriptive analysis indicates that Indonesia’s economy experienced a contraction of -2,07% in 2020 due to the COVID-19 pandemic, followed by a gradual recovery throughout the 2021–2025 period. These findings imply that post-pandemic shifts in Indonesia’s economic cycle patterns are more prominently driven by interest rate policy measures and real sector recovery relative to the role of inflation.  

Yosfian Capriranda Aji; Ratih Kusumastuti; Riski Hernando

JURNAL RISET AKUNTANSI 2026 Institut Teknologi dan Bisnis (ITB) Semarang

The advancement of fintech, particularly the Buy Now Pay Later (BNPL) feature, is influencing student consumption patterns, including Shopee PayLater, which is popular for its convenience dan flexibility. This study aims to examine the influence of financial literacy, social environment, trust, dan income on the intention to use Shopee PayLater, with hedonic motivation as a mediating variable. A quantitative method using a survey dan SEM-PLS analysis using WarpPLS 7.0 was applied, based on UTAUT2 dan TPB theories. The results show that social environment dan income significantly influence intention, while financial literacy dan trust do not. Furthermore, financial literacy, social environment, dan income significantly influence hedonic motivation, but trust does not. Hedonic motivation only mediates the influence of social environment dan income on intention, not financial literacy dan trust. The results confirm that social dan economic factors are more dominant in driving BNPL use through emotional aspects dan pleasurable experiences. This study is expected to contribute to theory dan practice, as well as policy recommendations to improve financial literacy dan the wise use of financial services.