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Raihan Muzaki; Deri Putra Liwando; Nana Apriana; Raisya Ratutiantri Pakusudewa

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study describes a comparative analysis of public financial systems in the ancient world, medieval Europe, and early Islam from a social justice perspective. The purpose of this study is to analyze the public financial systems of the ancient world, medieval Europe, and early Islam from a social justice perspective. The research method is qualitative. Data analysis was conducted using thematic analysis techniques through the stages of data reduction, data presentation, and conclusion drawing. The results of this study indicate that the ancient world had an administratively efficient financial system but was highly centered on the power of the ruler, resulting in high social inequality. In medieval Europe, the financial system was influenced by feudalism and religious values, but was fragmented and dependent on the elite, resulting in an unequal distribution of wealth. Meanwhile, early Islam presented a more structured financial system through the Baitul Mal (Financial Treasury) and instruments such as zakat, kharaj, and jizyah, oriented towards social justice and wealth redistribution. However, all three systems have their respective weaknesses, especially in aspects of implementation, accountability, and equity. This study concludes that social justice in the public financial system requires the integration of institutional efficiency, ethical values, and strong redistribution mechanisms.

Ganiyah Rahma

SENIMAN: Jurnal Publikasi Desain Komunikasi Visual 2026 International Forum of Researchers and Lecturers

This project is motivated by the increasing rate of deforestation in Indonesia, which has led to ecosystem degradation and the threat of extinction for endemic species, as well as the relatively low environmental awareness among young people due to the abstract and systematic presentation of data. The main objective of this work is to produce a 5-minute 2D animation that effectively raises awareness among adolescents aged 14–24 about the threat of environmental extinction caused by deforestation in Indonesia. This is achieved through a three-act narrative approach using a first-person perspective of the Javan surili, positioned as a narrative “lens” and a representation of a victim of a damaged ecosystem, allowing abstract issues to be understood in a more personal, emotional, and empathetic way. The method includes pre-production (research, concept development, and scriptwriting), production (development of dialogue, monologue, and visual direction based on a three-act structure), and post-production (narrative evaluation and script refinement). The result is an educational animation script titled “Jaga Alam, Cegah Kepunahan,” which integrates scientific data, visual storytelling techniques, and multimedia learning principles to deliver messages in an informative and emotional manner. The three-act structure successfully constructs a systematic storyline from introduction, conflict, to resolution with a call to action. The conclusion shows that 2D animation with a personal narrative approach is effective in transforming environmental issues into accessible messages, increasing empathy, and encouraging audience awareness and participation in environmental conservation.

Marcelia Amanda Slaliahi; Michael Lega; Suci Rahmadani

Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study examines the environmental advocacy strategies carried out by WALHI Jambi in addressing the pollution of the Batanghari River caused by illegal gold mining activities. This issue reflects ongoing environmental degradation and weak policy enforcement in managing natural resources. The study aims to analyze advocacy practices in terms of raising public awareness, community organizing, and influencing policy. A qualitative approach with a case study method was employed, with data collected through in-depth interviews, observation, and document analysis. The findings show that WALHI Jambi has undertaken various advocacy efforts, including media campaigns, public actions, community assistance, and engagement in policy forums. However, these efforts remain not fully optimal. Public awareness initiatives are still limited to information dissemination, community organizing has not yet developed into a strong collective movement, and policy influence is constrained by the absence of systematic instruments such as formal documentation, litigation, and structured coalitions. This study contributes to the understanding of environmental advocacy practices and highlights the need for strengthening advocacy strategies to achieve more effective policy influence and sustainable environmental governance.

Kristina Maharani

Publikasi Hasil Pengabdian dan Kegiatan Masyarakat 2026 Asosiasi Periset Bahasa Sastra Indonesia

The postpartum period is a critical phase in which mothers experience physiological and psychological recovery. Bengkung, a traditional abdominal binding cloth, is commonly used by Indonesian postpartum mothers, but inappropriate application may cause discomfort and may not support recovery optimally. This community service program aimed to improve postpartum mothers' knowledge and skills regarding safe and appropriate bengkung use. The activity was conducted through counseling, demonstration, guided practice, and evaluation using a one-group pre-test and post-test approach involving 30 postpartum mothers at a community-based maternal health service setting. The educational content covered postpartum physiological changes, indications and contraindications, safe binding principles, hygiene, duration of use, warning signs, and when to seek professional care. The evaluation showed an increase in good knowledge from 26.7% before education to 86.7% after education, and correct practice skills increased from 20.0% to 83.3%. Participants also reported better understanding of avoiding overly tight binding, maintaining breathing comfort, and discontinuing use when pain, shortness of breath, excessive bleeding, or wound problems occur. This activity indicates that structured education and demonstration can strengthen postpartum self-care and support safer integration of traditional practices into maternal health services.

Jusra Tampubolon; Darwin Li; Yusuf Ronny Edward

Proceeding of the International Conference on Economics, Accounting, and Taxation 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the role of Artificial Intelligence (AI) in enhancing student collaborative learning, with a particular emphasis on AI-driven feedback mechanisms and patterns of student interaction in developing effective collaborative skills. Unlike prior studies, this research highlights the mediating effect of AI-driven feedback on teamwork efficiency and overall learning outcomes in collaborative environments. An explanatory quantitative approach was applied using Partial Least Squares Structural Equation Modeling (PLS-SEM) to ensure robust data analysis. Data were collected from 112 university students who were actively engaged in AI-assisted collaborative learning activities, using a structured online survey instrument. The data were subsequently analyzed using SmartPLS software. The results reveal that AI significantly enhances student interaction (β = 0.534, p < 0.000) and improves problem-solving feedback (β = 0.620, p < 0.000), both of which contribute to significantly strengthening collaborative skills (β = 0.716, p < 0.000). However, the findings also indicate that AI alone does not directly improve collaboration without the support of structured pedagogical design and guidance. Therefore, universities should strategically integrate AI-driven feedback into Learning Management Systems (LMS) and strengthen digital literacy initiatives to optimize the effectiveness and sustainability of AI in collaborative learning contexts.

Sirlia Sahid; Maissy Angelica Pakpahan; Rifqi Putra Winanda; Muhammad Raihansyah Lubis; Adidtya Perdana

Bridge : Jurnal Publikasi Sistem Informasi dan Telekomunikasi 2026 Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

The increasing complexity of urban road networks demands intelligent navigation systems capable of determining optimal routes efficiently. This research implements the Dijkstra Shortest Path algorithm to optimize route search on a location navigation system in Medan City. The system models a road network as a weighted graph comprising 57 strategic locations and over 90 road connections, represented using adjacency list data structures. The Dijkstra algorithm, implemented in Python using the heapq module for priority queue management, achieves an optimal time complexity of O((V+E) log V). The system features five main functions: shortest route search, popular routes, location listing, dynamic location addition, and dynamic road connection addition. System testing using a case study from Kualanamu Airport to the University of North Sumatra (USU) yielded an optimal route of 16.5 km through 4 road segments. Results demonstrate that the system successfully determines the most efficient route, provides accurate distance and travel time information for multiple transport modes (motorcycle, car, walking), and presents step-by-step journey guidance. This research contributes as a practical reference for applying shortest path algorithms in urban areas and serves as a foundation for developing more complex navigation applications in the future.

Tanti Nur Apriani; Kokom Komariah; Efi Fadillah

Realisasi : Ilmu Pendidikan, Seni Rupa dan Desain 2026 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

This final project was an audiovisual feature video that explored the issue of uncertainty among informal sector workers, particularly porters at train stations. The work was motivated by the limited representation of porters, despite their important role in supporting transportation services. This report aimed to explain the application of the three-act structure in scriptwriting, consisting of Act I (Set Up), Act II (Confrontation), and Act III (Resolution). The production process included pre-production, production, and post-production stages, with scriptwriting as the main focus in constructing a structured narrative. In Act I, the work introduced the station environment and the porter profession to build audience understanding. Act II developed the conflict through the portrayal of job uncertainty, income instability, and the daily life of the main subject. Act III presented a reflective conclusion through multiple perspectives and symbolic visuals. The result showed that the three-act structure effectively created a systematic narrative flow and strengthened message delivery. In conclusion, the human-interest approach combined with observational visuals effectively conveyed social realities and fostered audience empathy toward informal workers.

Frits Kirihio; Irja Tobawan Simbiak; Sudiro Sudiro

JURNAL WILAYAH, KOTA DAN LINGKUNGAN BERKELANJUTAN 2026 Fakultas Teknik Universitas Cenderawasih

Households in Yabansai Urban Village, Heram District, Jayapura City, experience recurrent clean-water shortages as the Kampwolker River, the raw-water source of PDAM UPP Waena, discharges decline. This study examines the supply-demand balance of clean water and community adaptation strategies in meeting household water needs. Demand was calculated using the Directorate General of Cipta Karya (1998) standard for a subdistrict town (90-100 L/person/day). Primary data were collected through semi-structured interviews with 60 households across 12 RWs and two PDAM staff, supported by field observations of the intake, distribution network, boreholes, and household storage facilities. The results show that Yabansai's demand is 1,582,650-1,758,500 L/day, while PDAM UPP Waena's net distribution capacity is 2,268,000 L/day in the wet season and 1,008,000 L/day in the dry season. Because this capacity serves several areas, the wet-season surplus is only nominal, and the dry-season capacity is insufficient even for Yabansai alone. Despite this structural shortfall, 61.7% of respondents rate water availability as "Very Sufficient": community practices (water storage, rainwater harvesting, boreholes, water purchase) form an adaptive equilibrium that sustains daily activities but remains costly and vulnerable. The study recommends watershed rehabilitation, source diversification, distribution transparency, and network extension to unserved RWs.

Daffa Nashwan Rabbanee, Muhammad; Ikhsan, Ibrahim

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

This study aims to analyze the transformation of Don’s character in the film Jumbo using K.M. Weiland’s character arc framework. The research employs a qualitative method with a descriptive-interpretative approach. Data were collected through repeated viewing of selected scenes that represent character development, and analyzed based on narrative structure, including exposition, inciting incident, rising conflict, climax, and resolution, as well as supported by visual elements such as facial expressions, gestures, and cinematic composition. The findings reveal that Don’s character undergoes a dynamic and gradual transformation. Initially, he is driven by a strong need for social validation, which develops into a negative change arc as he reinforces false beliefs and exhibits increasingly egoistic behavior. At the climax, Don reaches a critical turning point that triggers self-reflection. Ultimately, he transitions into a positive change arc, demonstrated through empathy, responsibility, and concern for others. This study highlights that character development in film is constructed through the interplay of conflict, social relationships, and a structured narrative process.

Marsya Nadifa; Sri Nurhayati Selian

Jurnal Publikasi Ilmu Psikologi. 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

This study aims to know the decision-making strategies in individuals with pragmatic personality. The approach used was qualitative with a case study method. The subjects of the study consisted of three individuals who were selected using purposive sampling techniques based on pragmatic personality characteristics, i.e. oriented to results, efficiency, and practical considerations in decision making. Data were collected through semi-structured interviews and observations, then analyzed using thematic analysis. The results of the study showed that all three respondents had relatively similar decision-making patterns, namely starting with understanding the problem, followed by identification and evaluation of multiple alternatives, as well as considering the advantages and disadvantages of each option. In determining the final decision, pragmatic individuals tend to choose solutions that are realistic, simple, effective, and have the lowest risk yet provide the optimal benefit. Additionally, in the face of important decisions, respondents showed a cautious attitude by calming themselves, not rushing, as well as partially considering the opinions of others as additional evaluation material. Overall, the findings of this study suggest that pragmatic personality plays a role in forming logical, adaptive, and real outcome-oriented decision-making strategies in daily life.

Ghina Jannatul Hamidah; Afni Yeni; Esi Sriyanti

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This quantitative study, involving 135 respondents, aims to analyze the influence of work efficiency and income on the welfare level of members of the Women Farmer Group (KWT) in X Koto Singkarak Sub-district. Data were collected through structured questionnaires and analyzed using multiple linear regression, t-tests, and F-tests to determine both partial and simultaneous effects of the independent variables on welfare. The results of the t-test reveal that work efficiency (X1) does not have a significant partial effect on the welfare of KWT members (Y), as indicated by a t-value of -1.817, which is lower than the t-table value of 1.977, and a significance level of 0.071, which exceeds 0.05. Conversely, income (X2) demonstrates a strong and significant partial effect on welfare, supported by a significance value of 0.000, which is lower than 0.05, and a t-value of 13.561, which is higher than the t-table value of 1.977. Furthermore, the simultaneous F-test confirms that work efficiency and income collectively have a significant effect on the welfare level of KWT members, with an F-value of 98.319 exceeding the F-table value of 19.490 and a significance level of 0.000. These findings indicate that increasing income plays an important role in improving welfare.

Andi Manafe; Jeni Irnawati

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

This study examines the effect of capital structure, dividend policy, and firm size on firm value at PT Adhi Karya (Persero) Tbk during the period 2014–2024. The company’s firm value has shown fluctuations and a declining trend despite an increase in total assets, indicating a mismatch between asset growth and market perception. This study aims to analyze the influence of internal financial factors on firm value, both partially and simultaneously. A quantitative approach is employed using secondary data obtained from the company’s annual financial statements. Capital structure is measured using the Debt to Equity Ratio (DER), dividend policy using the Dividend Payout Ratio (DPR), firm size using the natural logarithm of total assets, and firm value using Tobin’s Q. Data are analyzed using multiple linear regression with the assistance of SPSS, supported by classical assumption tests, t-test, F-test, and coefficient of determination (R²). The results show that partially, capital structure and dividend policy do not have a significant effect on firm value, while firm size has a significant effect. Simultaneously, all independent variables have a significant effect on firm value. The findings indicate that firm size plays a dominant role, while other factors may also influence firm value beyond the model.

Febrian Rohmat Tiansyah

SENIMAN: Jurnal Publikasi Desain Komunikasi Visual 2026 International Forum of Researchers and Lecturers

The issue of forest degradation caused by illegal logging in Indonesia poses a serious threat to ecosystem balance and the survival of wildlife. This condition highlights the need for effective visual communication media to deliver environmental education messages in a communicative and easily understandable manner. This study aims to design a 2D educational animation that illustrates the impact of illegal logging on forest ecosystems from the perspective of an endemic animal, the surili. The method used is a qualitative approach with animation production stages consisting of pre-production, production, and post-production. The pre-production stage includes idea development, research, scriptwriting, storyboard creation, and visual design. The production stage involves the creation of visual assets, backgrounds, and animation processes to construct the storyline. The post-production stage includes visual editing, audio integration, and rendering as the final output. The result of this study is a 2D animation entitled “Jaga Lingkungan Hindari Kepunahan Alam,” which presents a structured narrative to effectively convey educational messages. The implications of this work indicate that animation as an educational medium can enhance public awareness of the impacts of illegal logging and emphasize that forest destruction affects not only wildlife but also humans as part of the ecosystem.

Asri Putri Anugraini; Shinta Masitho Windriyani; Ary Artanty; Paulus Rah Adi Pawitra; Sari Mellina Tobing

Publikasi Hasil Pengabdian dan Kegiatan Masyarakat 2026 Asosiasi Periset Bahasa Sastra Indonesia

The development of fine motor skills in elementary school-aged children is crucial for academic achievement and daily activities. However, some children still experience delays in fine motor skills due to lack of stimulation, a lack of varied teaching methods, and the impact of technology use and learning after the pandemic. This study aims to improve fine motor skills in elementary school children through Educational Activities Using LEGO Bricks. The method used is a play-based learning approach integrated into thematic learning. The activities were conducted in several structured sessions, including an introduction, core activities, and reflection and evaluation. Participants were elementary school students who actively participated in LEGO assembly activities both individually and in groups. The results showed improvements in fine motor skills, evident in improvements in hand-eye coordination, accuracy, concentration, and manipulative abilities. Students also demonstrated great enthusiasm and progress in creativity when creating various types of works. The discussion indicates that playing with LEGO is beneficial for training small muscles in the hands through pinching, pressing, and arranging activities, as well as supporting cognitive development and a passion for learning. In other words, the LEGO Brick Educational Play Movement has proven to be an innovative and fun learning medium, as well as effective in developing the fine motor skills of elementary school students.

Zilvitanafiandina Zilvitanafiandina; Belian Anugrah Estri

Jurnal Riset Rumpun Ilmu Kesehatan 2026 Pusat riset dan Inovasi Nasional

According to the International Agency for Cancer Registry (IACR), breast cancer is the most common cancer among women after lung cancer, and continues to be frequently diagnosed worldwide. In 2022, more than 2.32 million new cases of breast cancer were reported globally, while Indonesia recorded 65,858 cases (16.6% of all cancers). Therefore, adolescent girls need to have adequate knowledge and a positive attitude toward breast self-examination (BSE/SADARI) as part of reproductive health awareness and preventive efforts. This study aims to examine the relationship between knowledge and attitudes regarding SADARI among 10th-grade female students at MAN (State Islamic Senior High School) 3 Sleman. This study employed a quantitative correlational approach with a cross-sectional design, involving a sample of 66 respondents. Data were collected using a questionnaire containing questions related to BSE. The Spearman Rank test showed a p-value of 0.606, which is greater than 0.05 (p > 0.05). This indicates that there is no significant relationship between the level of knowledge and attitudes toward BSE among 10th-grade female students at MAN 3 Sleman. In addition, the correlation coefficient (r) was 0.065, indicating a very weak relationship between knowledge and attitudes. There is no significant relationship between knowledge and attitudes regarding BSE among 10th-grade female students at MAN 3 Sleman. Schools and healthcare providers are encouraged to enhance structured and continuous BSE education and incorporate educational media during health counseling to foster positive attitudes.

Nadia Shafira Ristyaning Putri; Sri Sumarmi

Jurnal Riset Rumpun Ilmu Kesehatan 2026 Pusat riset dan Inovasi Nasional

Inappropriate complementary feeding (MPASI) practices remain a public health concern, particularly during the first 1,000 days of life, as they contribute to the risk of growth disorders such as stunting. This study aimed to analyze the relationship between socioeconomic factors and maternal decision-making processes with complementary feeding practices based on consumer behavior theory. This study employed an observational analytic design with a cross-sectional approach involving 240 mothers with children aged 6–23 months in the working area of Puskesmas Putat Jaya, Surabaya. Data were collected through structured interviews and analyzed using the Chi-Square test. The results showed significant relationships between socioeconomic status and decision-making processes, as well as between decision-making processes and complementary feeding practices (p<0.05). Mothers with higher socioeconomic status tended to have better decision-making processes and more appropriate feeding practices. However, overall practices were not fully aligned with recommended standards. These findings indicate that improving complementary feeding practices requires not only knowledge enhancement but also strengthening maternal decision-making capacity within their socioeconomic context.

Maximilian Amenangi Sadali Nitisara Wawo Runtu; I Gede Saman

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

Corruption remains a persistent challenge in Indonesia because it weakens public trust, undermines welfare, and obstructs equitable development. This article examines how Aristotle’s virtue ethics can contribute to anti-corruption efforts by addressing the moral roots of corrupt behavior. The study argues that corruption is not only a legal or administrative violation but also a failure of character, judgment, and commitment to the common good. Using a qualitative conceptual design, the article employs philosophical analysis, a structured literature review, and Socratic questioning to examine the relationship between virtue, leadership, and public integrity. The analysis identifies three principal roots of corruption: weak moral character, poor ethical judgment, and self-interest over the common good. It shows that Aristotelian ethics offers an integrated response through the cultivation of moral virtue, intellectual virtue, and practical wisdom. The findings suggest that virtue-based ethics is most effective when combined with anti-corruption education, ethical leadership, stronger rule-of-law implementation, and institutional arrangements that reduce opportunities for abuse of power. Aristotle’s framework does not provide a complete solution, but it offers a valuable normative foundation for strengthening ethical public culture in Indonesia.

Alfinas Syrifah; Annisa Naziatul Azizah; Dinda Aprilia

SOSIAL: Jurnal Ilmiah Pendidikan IPS 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Social Studies (IPS) learning in elementary schools plays an essential role in developing students’ critical thinking skills and civic attitudes as part of 21st-century competencies. However, in practice, IPS learning is still commonly teacher-centered and lacks contextual learning experiences, resulting in low student engagement and limited development of higher-order thinking skills. This study aims to analyze the implementation of Project-Based Learning (PjBL) in IPS learning to enhance critical thinking skills and civic attitudes of grade VI students at SDN Prekbun. The research employed a qualitative approach with a case study design. Data were collected through classroom observations, semi-structured interviews with teachers, students, school principals, and parents, as well as documentation of learning activities. Data analysis was conducted using the interactive model of Miles and Huberman, including data reduction, data display, and conclusion drawing and verification. The findings indicate that the implementation of PjBL effectively enhances students’ active participation, critical thinking skills in analyzing social issues, and civic attitudes such as responsibility, cooperation, and social awareness. Learning becomes more meaningful as students are directly involved in contextual, collaborative, and problem-based project activities. Despite these positive outcomes, several challenges were identified, including limited learning facilities, time management constraints, and variations in students’ confidence levels. This study implies that PjBL is an effective instructional model for strengthening character education and developing 21st-century skills in elementary social studies learning

Liza Lofia Sandra; Martinus Budiantara

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to evaluate simple bookkeeping practices in traditional Micro, Small, and Medium Enterprises (MSMEs) through a comparative study between Nasi Padang and Warung Madura MSMEs. The background of this study is based on the still low level of financial literacy of MSMEs, especially in terms of recording and managing business finances, which are often not done systematically. The methods used in this activity include direct observation, simple bookkeeping training, and evaluation of the implementation of financial recording. The results of the observation indicate that Nasi Padang MSMEs have not kept complete financial records and still mix personal finances with business finances. Meanwhile, Warung Madura MSMEs have kept simple bookkeeping and separated business finances from personal finances, but the records are not organized neatly and systematically. The implementation of simple bookkeeping training has a positive impact on improving business actors' understanding in recording cash inflows and outflows and preparing simple profit and loss reports. The evaluation results show an increase in the ability of MSMEs to manage business finances in a more structured manner. Thus, simple bookkeeping plays an important role in increasing financial transparency, assisting business decision-making, and supporting the sustainability of MSMEs. This study recommends ongoing mentoring so that simple bookkeeping practices can be consistently implemented by MSMEs.

Asridianti Asridianti; Dewi Permata Sari; Septa Diana Nabella

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This study examines the influence of technology utilization, records management, infrastructure, and training on employee performance at the Regional Financial and Asset Management Agency (BPKAD) of Batam City. A quantitative approach with an associative design was employed to identify relationships between variables and measure their effects. The study involved 89 employees as respondents using a saturated sampling method to ensure all members of the population were included. Data were collected through structured questionnaires and analyzed using multiple linear regression along with F-test and t-test to assess both simultaneous and partial effects. The findings reveal that all independent variables simultaneously have a significant impact on employee performance, while individually technology, records management, infrastructure, and training also demonstrate significant positive effects. These results indicate that the effective use of digital systems, well-organized archival practices, adequate and supportive facilities, and continuous training programs play a crucial role in enhancing employee performance and productivity, as well as improving efficiency, accuracy, and overall organizational effectiveness. The study suggests that organizations should strengthen technological implementation, improve document management systems, provide sufficient work facilities, and conduct sustainable training programs to achieve optimal and long-term organizational outcomes.