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Afif Margi Lestari; Nurul Sulistya Ningsih; Suratin Suratin

Akuntansi dan Ekonomi Pajak: Perspektif Global 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the influence of job satisfaction on employee performance at Warung Makan Ayam Penyet Pelem Asri, Boyolali. The study used a qualitative method with a case study approach. Data collection was conducted through in-depth interviews with employees and the business owner, direct observation of work activities, and relevant documentation. The results showed that the level of employee job satisfaction is relatively high, formed from a combination of structural, social, physical, and psychological factors. These factors include clear division of tasks, a regular work shift system, harmonious interpersonal relationships between employees, and the availability of adequate work facilities and compensation. High job satisfaction has been shown to encourage intrinsic motivation, discipline, and consistency in carrying out employees' duties. This is reflected in the ability of employees to provide fast, friendly, and consistent service, especially during busy operating hours. The research findings confirm that job satisfaction has a significant influence on employee performance, which in turn impacts customer satisfaction and business sustainability. Therefore, management needs to maintain and improve factors supporting job satisfaction to maintain service quality and business competitiveness.

Mochammad Candra Agustian; Risman Suryana; Sidik Nurdiansyah; Jibal Nazib; Taofik Ahmad +3 more

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

Character education faces significant challenges due to digital disruption and globalization that trigger moral degradation in adolescents. In Purwakarta Regency, the "7 Poe Atikan" policy through Regent Regulation No. 69 of 2015 was implemented as a transformative solution based on local wisdom. This study aims to analyze the implementation mechanism, the character values ​​formed, and the supporting and inhibiting factors of the "7 Poe Atikan" program for students of SMPN 1 Maniis. This study uses a qualitative approach with a descriptive literature method. Data are sourced from official documents, educational reports, and related scientific articles over the past seven years. The analysis shows that the implementation of "7 Poe Atikan" in Maniis District effectively internalizes the values ​​of nationalism and love of culture through concrete practices such as the use of Basa Indung (mother language) and traditional clothing. However, significant challenges were found in the Betah di Imah aspect which indicates the still weak synergy between schools and parents. The implementation of "7 Poe Atikan" at SMPN 1 Maniis has successfully created an educational ecosystem that adapts to local wisdom, although strengthening collaboration with the family environment remains a priority for the sustainability of students' holistic character.

Arif, Dwi Rizky Agrina; Nurlathifah Thulfitrah B

Jurnal Pendidikan Dirgantara 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

This study is motivated by the importance of systematic evaluation in ensuring the quality and effectiveness of the implementation of educational programs, particularly the Al-Qur'an Halaqah Program as a means of developing the ability to read and memorize the Al-Qur'an and shaping the religious character of female students. This study aims to identify the gap between the established standards and the actual implementation of the program using the Discrepancy Evaluation Model (DEM). The approach used is qualitative evaluative with five stages of evaluation, namely design, installation, process, product, and comparison. Data was obtained through interviews, observations, and documentation studies, then analyzed through the stages of data collection, processing, presentation, and conclusion drawing using triangulation techniques. The results showed that the design and installation stages met the standards, while in the process stage, a gap was found in the consistency of female student attendance. In the product stage, the success rate reached 93.48%, but there was still an imbalance in memorization achievement. The implication is that the program should be continued with strengthened attendance monitoring and individual mentoring strategies to improve the equity of outcomes and the sustainability of the program.

Faliani Zaliaokta; Distya Rahma Fauzia; Livia Fajarisalfa; Siti Maharani

IJLS (International Journal of Law and Society) 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Air pollution constitutes a significant environmental problem with far-reaching impacts on public health, quality of life, and ecosystem sustainability, particularly in urban areas and industrial zones in Indonesia. Although the national environmental legal framework has adopted the principle of strict liability through Law Number 32 of 2009 on Environmental Protection and Management, its implementation in air pollution cases continues to face substantial challenges, especially with regard to the proof and assessment of non-material damages. Non-material damages such as disturbances to living comfort, deterioration of environmental quality, psychological stress, and health-related anxiety are intangible in nature and lack clear measurement standards, resulting in their frequent exclusion or inadequate consideration in environmental civil litigation. This study aims to analyze the legal basis for the application of the strict liability principle to air pollution cases in Indonesia, identify relevant forms of non-material damage, and examine the implications of the absence of standardized methods for assessing such damages on legal certainty and the effectiveness of corporate liability enforcement. The research employs a normative legal research method with a library-based approach, incorporating statutory, conceptual, and case approaches. Legal materials are analyzed qualitatively using a descriptive-analytical method, drawing upon legislation, court decisions, and scholarly literature on environmental law and environmental damage valuation. The findings indicate that the absence of standardized criteria for assessing non-material damages leads to evidentiary difficulties, inconsistent court decisions, and a weakened deterrent effect on polluting corporations, thereby preventing the full realization of victims’ rights to effective remedies. This study underscores the urgency of developing an integrated national technical guideline for the assessment of non-material environmental damages based on scientifically grounded valuation methods, as well as the need for cross-institutional policy harmonization to strengthen legal certainty, access to justice for affected communities, and corporate accountability in controlling air pollution.

Dani Hardianti; Dian Hafizah; Hasnah Hasnah

Jurnal Riset Rumpun Ilmu Tanaman 2026 Pusat riset dan Inovasi Nasional

The factors influencing lowland rice production in Padang City are the focus of this study. The study was conducted through a field survey of lowland rice farmers to obtain primary data relevant to farming activities. The analysis method used was multiple linear regression with the dependent variable being lowland rice production (Y) and independent variables including land area (X₁), seeds (X₂), fertilizer (X₃), labor (X₄), and farming experience (X₅). The research findings show that simultaneously all production factors, including land area, seeds, fertilizer, labor, and farming experience, have a significant effect on lowland rice production in Padang City. Partially, the variables of fertilizer and labor have a significant effect on lowland rice production, while land area, seeds, and farming experience have no significant effect. These findings indicate that the increase in lowland rice production in Padang City is more determined by input intensification efforts, particularly through appropriate fertilization and labor availability, compared to land expansion. As a result, agricultural policies need to be directed at increasing input efficiency to support the productivity and sustainability of rice farming.

Javier Nayaka Airlangga; Akhmad Syarif; Muhammad Abdul Wahid Syawali; Sri Mulyeni

Jurnal Kajian Ilmu Sosial, Politik dan Hukum 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Exercise is a planned physical activity that not only contributes to physical fitness but also plays a significant role in maintaining and improving mental health. This study aims to explore the relationship between physical exercise and mental well-being among adolescents and university students with diverse backgrounds of physical activity. The research employs a qualitative approach using in-depth interviews with five informants, consisting of university students who engage in recreational exercise, recreational runners, middle- and long-distance runners, and a sprinter. Data collection was conducted in several public sports spaces in the city of Bandung, focusing on participants’ subjective experiences related to their psychological conditions before and after engaging in exercise. The findings indicate that all participants perceive exercise as an effective means of emotional regulation. Physical activity is consistently associated with improved mood, reduced stress, enhanced sleep quality, stable energy levels, and increased academic concentration and focus. In addition, exercise contributes to the development of self-confidence, self-efficacy, and self-control through structured routines. The social aspects of exercise, such as support from peers, communities, and coaches, were shown to strengthen the sustainability of physical activity while also providing essential emotional support for mental health. However, among competitive athletes, performance-related pressure was identified as a factor that may negatively affect psychological well-being, although this effect can be moderated by adequate social support. Overall, the findings of this study emphasize that exercise functions as an adaptive coping mechanism operating through biological, psychological, and social pathways, and highlight the importance of consistency and balance in physical activity to achieve optimal mental health benefits.  

Rasjida Amalia Bakti Lestari; Frido Ilham Prianggoro; Maya Felicia Kusnadi; Siti Kamilia Aziz

Globe: Publikasi Ilmu Teknik, Teknologi Kebumian, Ilmu Perkapalan 2026 Asosiasi Riset Ilmu Teknik Indonesia

Gununganyar Reservoir in Tuban Regency is one of the reservoirs used as a source of livelihood for the local community. However, further development and utilization of Gununganyar Reservoir have yet to be undertaken. The development of a small-scale floating Photovoltaic Solar Power Plant (floating solar panels) at Gununganyar Reservoir, aimed at providing an alternative and renewable energy source for operating raw water pumps and for supporting the Gununganyar Nature Tourism (WAG) initiative, constitutes an innovative and strategic effort to enhance energy efficiency and environmental sustainability in rural areas. This study focuses on the design and performance assessment of a floating solar panel system constructed with processed bamboo as an alternative floating material replacing HDPE, while integrating local wisdom and environmental conservation principles to minimize the reservoir’s carbon footprint. The methodology employs a simple quantitative approach combined with a literature review of relevant studies. Based on the analysis, the design of this small-scale floating solar panel system utilizes a 170 Wp off-grid solar module mounted at a tilt angle of approximately 7,1°, capable of generating a peak power output exceeding 2,962 kWp and supported by a battery capacity of  328,33 Ah. The implementation of these floating solar panels is expected to serve as a model for reservoir development by promoting energy self-sufficiency, stimulating local economic growth, and contributing to the achievement of net zero emissions by 2060.

Ratih Titik Haryati

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

Cultural traditions play a vital role in sustainable tourism by shaping social values, collective identity, and long-term cultural continuity. Caos Dahar, a Javanese practice involving communal food preparation and sharing, serves as an expression of gratitude, spirituality, and social cohesion. Despite its cultural significance, it has been rarely examined from a management perspective, particularly in relation to its integration into sustainable tourism systems. This study analyzes Caos Dahar as a form of cultural tradition management and explores its contribution to sustainable tourism. The research highlights the lack of management-oriented studies combining cultural traditions with sustainability frameworks. A qualitative descriptive approach was adopted, using secondary qualitative data from documented practices and relevant academic literature. Data were analyzed using thematic categorization and interpreted through a multi-theoretical framework, including motivation theory (ERG), social network theory, and cultural philosophy. The findings reveal that Caos Dahar functions as a managed cultural practice, involving implicit management processes such as planning, coordination, and role distribution. The tradition fulfills existential, relational, and growth-oriented needs, sustains social networks, and exhibits adaptability across various cultural dimensions. These characteristics enable Caos Dahar to contribute to the social, economic, and cultural aspects of sustainability within tourism. The study concludes that cultural traditions can be viewed as intangible strategic resources when properly managed. This research expands management and tourism studies by offering a management-oriented interpretation of cultural traditions and moving beyond outcome-based sustainability perspectives toward process-oriented cultural tradition management.

Imakulata Kresnawati M Bili; I Wayan Sudiarta; Maria Yuditia Wungabelen; Ni Kadek Alika Rosdiana; Putri Rafiana

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

Customer churn is a strategic challenge for digital streaming platforms because it directly Impacts revenue and business sustainability. This study aims to analyze the factors influencing customer Churn and develop a churn prediction model using the Random Forest algorithm. The study uses a Quantitative approach with an explanatory design and utilizes secondary data from the Netflix Customer Churn and Engagement Dataset available on Kaggle. The dataset consists of 1,000 customer data with 16 Variables covering demographic characteristics, service usage behavior, financial condition, and customer Satisfaction level. The data was processed through preprocessing, one-hot encoding, and a 70:30 split Between training and test data. Model performance was evaluated using accuracy, precision, recall, F1 Score, and ROC-AUC metrics. The results show that the Random Forest model produces an accuracy of 53.7%, precision of 56.3%, recall of 63.6%, F1-score of 59.7%, and ROC-AUC of 0.534, indicating Moderate predictive ability and only slightly better than random classification. Feature importanceAn.evealed that user engagement levels, such as viewing duration and frequency of interactions, Were the most dominant factors influencing churn, followed by economic factors and customer satisfaction. The results of this study are expected to provide a basis for streaming platforms to design more effective Customer retention strategies.

Zul Khaidir Kadir; Nur Fadhilah Mappaselleng; Nadiah Khaeriah Kadir

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

This community service program aims to strengthen legal awareness among Kodingareng fishers through community-based legal education tailored to their social characteristics and work structures. The program was implemented through initial mapping, participant segmentation based on local fishing typologies—papekang, papattek, and pagae—and dialogical legal education linked directly to everyday fishing practices. The educational content focused on clarifying categories of prohibited acts, legal consequences, and individual responsibility within both independent fishing and vessel-based collective work. The results indicate an improvement in participants’ ability to articulate legal boundaries, assess legal risks based on specific actions, and understand the relationship between legal compliance, resource sustainability, and household livelihood stability. Although economic pressure, long working hours, and patron–client relations remain significant constraints on rapid behavioral change, the enhancement of legal awareness represents a meaningful outcome within the framework of community service. The findings suggest that community-based legal education can function as an effective preventive strategy against fishing-related crimes and provide a foundation for sustained legal empowerment initiatives in small island communities.

Zul Khaidir Kadir; Nur Fadhilah Mappaselleng; Nadiah Khaeriah Kadir

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

This community service program aims to strengthen legal awareness among Kodingareng fishers through community-based legal education tailored to their social characteristics and work structures. The program was implemented through initial mapping, participant segmentation based on local fishing typologies—papekang, papattek, and pagae—and dialogical legal education linked directly to everyday fishing practices. The educational content focused on clarifying categories of prohibited acts, legal consequences, and individual responsibility within both independent fishing and vessel-based collective work. The results indicate an improvement in participants’ ability to articulate legal boundaries, assess legal risks based on specific actions, and understand the relationship between legal compliance, resource sustainability, and household livelihood stability. Although economic pressure, long working hours, and patron–client relations remain significant constraints on rapid behavioral change, the enhancement of legal awareness represents a meaningful outcome within the framework of community service. The findings suggest that community-based legal education can function as an effective preventive strategy against fishing-related crimes and provide a foundation for sustained legal empowerment initiatives in small island communities.

Windi Afriani; Terra Saptina Maulani

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

This research is motivated by a significant decline in sales of herbal products/jamu (herbal medicine) from PT Martina Berto Indonesia during the 2021–2024 period, as reflected in the 2024 annual report. This downward trend indicates issues related to customer satisfaction and loyalty, changes in consumer perceptions of the product, and increased competition from other herbal brands. The continued decline in sales in 2024, reaching IDR 95 million, indicates a serious challenge to the product's sustainability in the market. This study aims to examine the influence of perceived value on customer loyalty of Sariayu Herbal Scrub through customer satisfaction in Bandung City. This study employs quantitative methods, incorporating verification approaches. The data used in this study consist of primary and secondary data. The sample consisted of 115 respondents. Data analysis was performed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with the assistance of SmartPLS 4 software, and the sampling method applied was the sample size technique. The results of this study indicate that perceived value has a positive and significant influence on customer satisfaction, customer satisfaction has a positive and significant influence on customer loyalty, and perceived value has a positive and significant influence on customer loyalty. However, perceived value influences customer loyalty indirectly through customer satisfaction. These findings offer practical insights for companies to improve perceived value and customer satisfaction, key strategies to enhance customer loyalty, and maintain business sustainability.

Heza Wihardi; Md Gapar Md Johar

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

International student enrollment is a critical driver of financial sustainability for Higher Education Institutions (HEIs). While advanced forecasting is standard in the corporate sector, its application in educational planning remains limited. This study addresses this gap by comparing the predictive performance of ARIMA, Facebook Prophet, and Long Short-Term Memory (LSTM) models. Using a publicly available annual dataset from a US-based institution (2000–2022), the analysis employed a strategic partition training on 2000–2017 and testing on 2018–2019 to validate models on stable, pre-pandemic data. Empirical results revealed that the statistical ARIMA (2,1,0) model demonstrated superior accuracy, achieving a Mean Absolute Percentage Error (MAPE) of 1.26%. Conversely, Prophet (11.81%) and LSTM (13.84%) struggled with the limited sample size, failing to generalize effectively compared to the linear approach. The findings suggest that for annual enrollment trends, parsimonious statistical models outperform complex deep learning architectures, providing administrators with a robust, accessible framework for data-driven strategic decision-making.

Amanda Noviyanti; Oktaviana Purnamasari

Studi Administrasi Publik dan ilmu Komunikasi 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to examine how the implementation of Integrated Marketing Communication (IMC) carried out by Friendshub contributes to building and strengthening brand awareness. Employing a descriptive qualitative approach and a case study method, data were collected through in-depth interviews with the core team of Friendshub and documentation of marketing activities, which were then thematically analyzed to explore communication patterns and creative strategies applied. The findings reveal that Friendshub integrates six elements of IMC as proposed by Belch and Belch (2021)—advertising, sales promotion, public relations, personal selling, direct marketing, and digital/interactive marketing—implemented across various channels such as social media, WhatsApp, email blasts, and event organization that emphasizes direct experiential engagement. The success of this implementation is supported by close communication with clients, consistent visual identity, and the adaptability of messages to audience needs, while challenges include limited budgets, dependence on client briefs, and short execution timelines. These findings highlight that consistent, creative, and adaptive IMC practices are not only effective in enhancing brand awareness but also in strengthening long-term relationships between Friendshub as a brand and its audience, thereby contributing positively to the sustainability of its image and corporate growth.

Irsan Herlandi Putra; Ufiya Izmi Istighfarin

Jurnal Pengabdian dan Perubahan Sosial 2026 Lembaga Pengembangan Kinerja Dosen

This community service program aimed to implement the ESB Point of Sales (POS) application as a tool for financial digitalization at The Houseplants Coffee, an MSME located on Bengawan Street No. 16, Bandung City. The main problems faced by the partner included manual transaction recording, limited sales information, and weak control over inventory and cash flow. A Participatory Action Research approach was applied by involving the owner and staff in all stages of the program, including problem identification, planning, implementation, mentoring, and evaluation. The results indicate improved transaction recording accuracy, better inventory monitoring, and the availability of digital-based sales reports. The mentoring process also led to changes in work behavior, the establishment of new technology-based practices, and the emergence of a local leader supporting system sustainability. These findings demonstrate that integrating POS technology with a participatory approach effectively promotes sustainable digital transformation in MSMEs.

Husna, Firda Asma'ul; Mutria Maharani; Miftahul Fauzan; Khaerunissa All Husna; Alika Nadina Nurazizah +15 more

Jurnal Pelaksanaan Pengabdian Bergerak bersama Masyarakat 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

Hand washing is a major pillar in clean and healthy living behaviors (PHBS). However, there are still children who do not understand the correct handwashing technique so that germ cleaning is not optimal. This community service activity aims to improve students' knowledge and motor skills in practicing the six steps of hand washing according to World Health Organization (WHO) standards. The method used in this activity is interactive counseling combined with live demonstrations. The stages of the activity include providing material through audiovisual media (video/poster), direct demonstrations by instructors, and independent practice by all participants. In addition, a question and answer session was held to ensure student understanding and corrective feedback on inappropriate movements. Evaluation instruments in the form of observation sheets were used to assess the accuracy of the sequence, duration, and coverage of the hand area when washing. The result of this activity was the success of all participants in practicing the six-step sequence of handwashing correctly independently. The involvement of teachers and school health workers also strengthens the sustainability of this practice through regular monitoring. Through this education, it is hoped that early awareness will arise which has become a routine habit to reduce the risk of disease transmission in the school and home environment and support the creation of a culture of clean living from an early age.

Rian Dani

Jurnal Pengabdian Sosial 2026 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to describe the implementation of the first-month mentoring activity of the Student Entrepreneur Development Program (P2MW), which focuses on program orientation and team formation at Universitas Muhammadiyah Jambi. The activity was conducted in February 2025 and involved students participating in the P2MW program. A descriptive-participatory approach was applied through program socialization, facilitated team formation, interactive discussions, and group reflection. The results indicate that students gained a better understanding of the objectives and mechanisms of P2MW and were able to form entrepreneurial teams with clearer role distribution. In addition, the mentoring activity contributed to improving communication, teamwork, and students’ confidence in presenting business ideas. The first-month mentoring activity provides a positive initial foundation for the implementation of P2MW and supports the sustainability of student entrepreneurship development in subsequent stages.

Ade Lisa Matasik; Randi Tangdialla; Oktavianus Pasoloran; Agustinus Mantong

Jurnal Pengabdian dan Kesejahteraan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

The retail grocery business is an important part of the traditional market economy. However, most micro-businesses still face limitations in financial management and inventory control. This community service activity aims to improve the capacity of retail grocery businesses in Bolu Market, Tallunglipu District, through assistance with simple financial record-keeping and inventory management based on sales data. The implementation methods included observation, socialization, training, and direct assistance to business partners. The results of the activity showed an increase in the partners' understanding of the importance of financial recording and inventory, as well as their initial ability to implement daily business recording. This activity contributed to improving business efficiency and supporting the sustainability of micro businesses in traditional markets. Furthermore, business partners have demonstrated improvements in more structured inventory management, resulting in reduced waste and stock discrepancies. This initiative is expected to have a long-term impact on developing the capacity of micro-entrepreneurs in traditional markets.

Affandi Harlanda Baros; Muh. Mulyadi; Kurniati Kurniati

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

Radicalism and terrorism pose serious threats to national security and social order in Indonesia. In response, the state implements deradicalization policies that emphasize not only repressive measures but also preventive and rehabilitative approaches. Nevertheless, these policies require critical constitutional review to ensure their conformity with the rule of law and the protection of human rights. This study aims to analyze the constitutional foundations, the framework of positive legal regulations, and the challenges in implementing deradicalization policies in Indonesia. The research employs a normative juridical method with statutory and conceptual approaches, using library research on primary, secondary, and tertiary legal materials. The findings indicate that deradicalization policies are supported by a strong constitutional basis under the 1945 Constitution of the Republic of Indonesia, particularly regarding the state’s obligation to protect citizens and guarantee the right to security. However, their implementation remains constrained by regulatory disharmony, weak inter-agency coordination, limited institutional capacity, and socio-cultural challenges within society. Therefore, strengthening institutional synergy, adopting more contextual and humane approaches, and improving regulatory frameworks are essential to ensure the effectiveness and sustainability of deradicalization policies.

Nur Laila Choiru Nisa; Chaerunnisa Andriani; Nugroho Heri Pramono

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Company value is an important indicator that reflects company performance and investor perceptions of future business prospects and sustainability. Various strategic decisions made by management, such as capital intensity management, investment decisions, and tax aggressiveness policies, play a significant role in shaping company value. This study aims to examine and analyze the effect of capital intensity, investment decisions, and tax aggressiveness on company value through a literature review approach. The method used is a literature review by examining various relevant national and international scientific articles obtained from academic databases such as Google Scholar, Publish or Perish, and SINTA. The results of the study show that capital intensity has a positive effect on company value because it reflects long-term production capacity and operational efficiency. Investment decisions have also been proven to have a positive effect on company value because they signal management's optimism about future growth prospects. Meanwhile, tax aggressiveness can increase company value through tax savings and increased cash flow, but it has the potential to cause reputational and governance risks if done excessively. Overall, the reviewed literature shows that these three variables have an impact on company value, with the caveat that optimal and transparent management is necessary. This study is expected to serve as a reference for further research and as a consideration for company management and investors in making strategic decisions.