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Dewi Kusuma Wijayanti; Endang Ruswanti; Johanes Johanes

International Journal of Management Science and Business 2026 International Forum of Researchers and Lecturers

The increasing competition in the healthcare industry requires hospitals to establish effective relationship strategies to enhance patient loyalty. This study aims to examine the effect of Customer Relationship Management (CRM) on patient loyalty, with brand salience and customer engagement behavior (CEB) as mediating variables. The research adopts a quantitative approach using Partial Least Squares Structural Equation Modeling (PLS-SEM). Data were collected from 155 outpatients at Cengkareng General Hospital (RSAR) who had experienced CRM-related services, using a structured questionnaire measured on a four-point Likert scale. The findings reveal that CRM has a significant positive effect on brand salience, customer engagement behavior, and patient loyalty. Among these relationships, CRM demonstrates the strongest influence on customer engagement behavior, indicating that relationship-based strategies effectively encourage active patient involvement. Furthermore, customer engagement behavior significantly affects patient loyalty, suggesting that patients who are more engaged—through feedback, recommendations, and participation—are more likely to develop stronger loyalty toward healthcare providers. In contrast, brand salience does not have a significant effect on patient loyalty, indicating that brand awareness alone is insufficient to drive loyalty in the healthcare context. Mediation analysis shows that customer engagement behavior partially mediates the relationship between CRM and patient loyalty, whereas brand salience does not act as a mediator. These results suggest that CRM enhances patient loyalty not only directly but also indirectly through strengthening engagement behavior. This study contributes to healthcare marketing literature by integrating relationship marketing and customer engagement perspectives, highlighting engagement as a more critical mechanism than brand salience in fostering sustainable patient loyalty.

Rinaldi Bursan

International Journal of Management Science and Business 2026 International Forum of Researchers and Lecturers

By examining how visual aesthetics play a crucial role in creating a hyperreal symbolic reality, this study critically investigates the creation and consumption of simulacra in the Instagram marketing of regional Indonesian fashion firms. This study shows that local brands actively create representational worlds that negotiate identity between claims of locality and global aesthetic standards, in addition to selling products, using an interpretative qualitative approach that combines netnography, visual semiotic analysis, and in-depth interviews with brand managers and consumers. According to the research, rigorous visual curation techniques result in what are known as ethical simulacra, in which ideals like sustainability and community support are reduced to beautiful pictures divorced from tangible behaviors. In addition to examining ethical conundrums in netnographic research within ambivalent digital settings, this analysis emphasizes the critical role that Instagram's algorithms play as non-human actors that influence aesthetic canons. By highlighting distinctive dynamics including self-exoticization tactics and modernity paradoxes that influence symbolic consumption patterns, this study theoretically advances Consumer Culture Theory and critical marketing by concentrating on the Indonesian setting. The study's findings suggest a more ethical and thoughtful approach to marketing when confronting the logic of digital hyperreality.

Syafaruddin Syafaruddin; Andi Riska Andreani Syafaruddin; Nurasia Natsir

International Journal of Management Science and Business 2026 International Forum of Researchers and Lecturers

The digital transformation of public administration represents a critical pathway toward modernizing governance, enhancing service delivery, and improving transparency in Indonesian government agencies. This study examines the current state of digital transformation initiatives across various levels of government in Indonesia, identifying key challenges and opportunities in implementing digital technologies within bureaucratic structures. Through a convergent parallel mixed-methods design combining surveys of 245 government officials from 32 agencies and in-depth interviews with 28 digital transformation leaders, this research reveals that while Indonesian government agencies have made significant progress, substantial barriers remain including limited digital infrastructure in remote regions, resistance to organizational change, insufficient digital literacy among civil servants, and inadequate legal frameworks. The overall mean maturity score was 2.87 (SD = 0.74), placing the average agency in the 'developing' category, with only 6% reaching the 'optimizing' level. The study identifies critical success factors: strong leadership commitment (β = 0.38, p < 0.001), citizen-centric design, comprehensive change management, and effective public-private partnerships. Findings indicate that successful digital transformation requires not merely technological adoption but fundamental organizational restructuring and cultural shifts toward data-driven decision-making and collaborative governance. Policy recommendations address digital infrastructure investment, human capital development, governance reform, and shared platform utilization. This research contributes to theoretical understanding of digital government in developing nations and provides practical guidance for policymakers navigating the complexities of public sector digitalization.

Faradila Yuliani; Triana Anggraini

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

Taxes are the main source of state revenue that play an important role in financing development. However, the level of taxpayer compliance, especially individual non-employee taxpayers, is still low and fluctuating. This compliance is influenced by several factors, such as trust in the government, tax rates, taxpayer awareness, and tax policies. This study aims to determine the influence of trust in the government, tax rates, taxpayer awareness, and tax policies on the compliance of non-employee individual taxpayers. The population in this study consists of non-employee individual taxpayers registered at the Primary Tax Office under the South Jakarta II Regional Office of the Directorate General of Taxes. The research sample was determined using a purposive sampling technique, resulting in 96 respondents who met the research criteria. The data used is primary data collected through the distribution questionnaires using a likert scale. This study used a multiple linear regression analysis with the help of IBM SPSS Software version 22. The results of this study indicate that trust in the government has a negative effect on taxpayer compliance, tax rates have a positive effect on taxpayer compliance, taxpayer awareness has no effect on taxpayer compliance, and tax policy has a positive effect on taxpayer compliance.

Vitha Audya Putri; Nurbaiti Nurbaiti; Ayu Nursari

Kajian Ekonomi dan Akuntansi Terapan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study was conducted with the aim of identifying and analyzing the influence of price, innovation, and service quality variables on consumer decisions in using the Maxim online transportation service. The background of this research is the increasing competition in the online transportation industry in Indonesia, which encourages companies to continuously improve their marketing strategies to attract and retain customers. As one of the rapidly growing online transportation service providers, Maxim needs to understand the factors that influence consumer decisions in order to compete effectively. The method used in this research is a quantitative approach, with data collected through questionnaires distributed to 134 respondents who are active users of Maxim's transportation services. The data collected were analyzed using multiple linear regression to examine the effect of each independent variable (price, innovation, and service quality) on the dependent variable (consumer decision). Validity and reliability tests were also conducted to ensure the research instrument was appropriate for use.The results of the study show that all three independent variables—price, innovation, and service quality—have a positive and significant effect on consumer decisions. This means that the more competitive the price offered, the higher the level of innovation provided, and the better the perceived service quality, the more likely consumers are to choose and continue using the Maxim online transportation service.These findings provide practical implications for Maxim’s management in designing more targeted marketing strategies and service improvements, as well as strengthening the company’s position in facing market competition.

Arin Zahra; Chika Kamelia; Madinatul Munawaroh

Kajian Ekonomi dan Akuntansi Terapan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The money market plays a vital role in the global financial architecture as a provider of short-term liquidity and a primary channel for monetary policy transmission. This research is motivated by the rapid transformation of financial instruments, which now encompass conventional and Sharia-compliant sectors, as well as digital innovations such as e-money and stablecoins. The purpose of this study is to examine the concept of the money market, identify the diversity of modern instruments, and analyze their strategic role in economic stability through a qualitative literature review approach. The analysis shows that the money market is highly effective in managing bank cash reserves and controlling inflation by regulating the money supply. The presence of digital instruments has been proven to accelerate liquidity flows, while Sharia schemes provide transparent and equitable investment alternatives. However, the emergence of digital assets also brings challenges of volatility that require adaptive regulation and professional skepticism from market participants. The implications of this research emphasize the importance of synergy between monetary authorities and financial technology to address global disruption. Strengthening regulations on future instruments is expected to create a more inclusive and stable financial system that can respond precisely to economic shocks.

Eza Olivia; Deta Elisa; Nuzulla Aurora Brilian; M.Yusuf Bahtiar

Kajian Ekonomi dan Akuntansi Terapan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study exaimines whether today’s youth represent a “saving generation” or a “forced generation” in respondingto rising inflation.the increasing cost of living has significantly affected young people’s consumption patterns,financial planning,and lifestyle choices.this researchaims to analyze how inflation influences the economic behavior of young people and to identify whether their frugality is driven by financial awereness or economic pressure.the study employs a qualitative descrective approach,using interviews and literature analysis to explore the experience of young individuals in managing their finances amid economic uncertainty.the findings indicate that although some young people demosntrate improved financial literacy and budgeting skills,many are compelled to reduce concumption,postpone personal goals,and limit social activities due to limited income and rising prices.Inflation has reshaped priorites,encouraging survival-oriented financial strategies rather than long-term wealth planning.the study concludes that the current generation reflects a combination of both conscious constraint.therefore,policy interventions,financial educations programs,and employment opportunities are essential to strengthen youth economic resilience.the implications of supporting young people in  developing sustainable financial habits while addressing structural economic challenges that influence their financial stability.

Dian Imanuella

Kajian Ekonomi dan Akuntansi Terapan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The use of population data plays a crucial role in improving the quality of public services and supporting data-driven policymaking. The Population and Civil Registration Service (Disdukcapil), as the agency responsible for population administration, is responsible for providing accurate, up-to-date, and integrated population data. This study aims to analyze collaborative patterns of population data utilization and public service innovation at the Serang City Population and Civil Registration Service. The research method used is a qualitative method with a descriptive approach. Data collection techniques were carried out through observation, documentation, and literature studies from various relevant academic sources. The results show that collaborative patterns of population data utilization are carried out through the integration of population information systems, data exchange between government agencies, and the development of information technology-based services. Public service innovations carried out include the digitization of population administration services, the use of online service information systems, and improving the quality of digital technology-based services. This collaborative data utilization can increase the effectiveness of public services and accelerate the population administration process for the community. Therefore, strengthening inter-agency coordination, improving the quality of human resources, and developing information technology infrastructure are important factors in supporting the successful utilization of population data and public service innovation.

Rivana Azzahra Nurhidayat; Ghiyats Furqan Dewantara

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Non-profit organization financial reports are a form of accountability to stakeholders, especially donors and the community. This research aims to analyze the suitability of applying ISAK 335 in preparing financial reports at the Humanitarian Foundation. The research uses qualitative methods with a descriptive approach through documentation and document analysis. The research results show that the implementation of ISAK 335 can increase the transparency and accountability of financial reports, although there are still obstacles such as limited understanding of accounting standards and a simple recording system. Financial reports in accordance with ISAK 335 are expected to provide a clearer picture of the financial position and activities of nonprofit organizations. Among the challenges identified is the lack of human resources trained in the application of this accounting standard. Therefore, training and coaching for organizational financial managers is essential. Furthermore, the development of a more modern and integrated financial recording system is also needed to support greater transparency and accountability.

Elsa Syahriza Putri; Andri Triyono; Kartika Imam Santoso

Router : Jurnal Teknik Informatika dan Terapan 2026 Asosiasi Profesi Telekomunikasi dan Informatika Indonesia

Dengue fever is a disease commonly found in tropical and subtropical regions. This disease can cause severe symptoms, such as very high fever, accompanied by nausea, vomiting, headache, abdominal pain, and leukopenia (decrease in white blood cells). This infectious disease, known as dengue hemorrhagic fever (DHF), is a viral infection transmitted by the Aedes Aegyppti mosquito. This study aims to classify dengue-prone areas using the K-Means Algorithm, and to classify the factors that cause dengue in Purwodadi District, Grobogan Regency. The clustering results using the K-Means algorithm with Rapidminer tool from 266 data produced 3 clusters: cluster 0 (blue) with 138 patients dominated by Kuripan, Purwodadi, Ngambak villages, cluster 1 (green) with 31 patients in Ngraji, Nambuhan, Cingkrong villages, and cluster 2 (orange) with 97 patients in Danyang, Kalongan, Pulorejo villages. This study is expected to provide additional information for stakeholders in controlling dengue cases and increase awareness of the importance of environmental cleanliness as a preventive measure.

Muhsyi Alyah; Susi Susi; Asni Gusmiarni; Bustan Ramli

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

Liquidity management is an important aspect in maintaining the operational stability of Islamic banking. Inadequate liquidity management can affect a bank’s ability to fulfill its short-term obligations and reduce public trust in banking institutions. This study aims to examine the basic concepts of liquidity management, liquidity management practices, and the various challenges faced by Islamic banks in maintaining financial stability. The study employed a qualitative method using a literature review approach through the examination of various sources, including books, scientific journals, and research articles relevant to the topic. The collected data were analyzed descriptively to obtain a systematic understanding of liquidity management in Islamic banking. The findings indicate that liquidity management in Islamic banks is carried out through asset and liability management, fund collection, financing distribution, and the implementation of GAP management. In addition, Islamic banking faces several challenges, including the limited availability of Islamic money market instruments, imbalance between assets and liabilities, risks of massive customer withdrawals, and changes in economic conditions and regulations. Therefore, adaptive liquidity management strategies based on prudential principles are required to maintain operational stability and ensure the sustainability of Islamic banking institutions.

Novita Boba Laja; Yulius Nahak Tetik; Dian Fransisika Ledi

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

This study aims to design and develop a waste complaint information system at the Environmental Agency of West Sumba Regency to improve the effectiveness of public services. The current problem lies in the manual complaint process, which leads to delays in handling reports, poor data documentation, and limited service transparency. This research employs a qualitative descriptive approach with data collection techniques including observation, interviews, and documentation studies. The system development adopts the Waterfall method, which consists of requirement analysis, system design, implementation, testing, and maintenance stages. The system is modeled using Unified Modeling Language (UML), including use case diagrams, activity diagrams, and sequence diagrams to provide a structured representation of the system. This approach is considered effective as it ensures a systematic and well-organized development process. The results indicate that the developed system facilitates the public in submitting complaints online and assists the agency in managing complaint data in an integrated manner. Furthermore, the system enhances response time, transparency, and service efficiency. Therefore, this waste complaint information system can serve as a technological solution to improve the quality of public services.

Margariti Corlina Inda Liawat; Yulius Nahak Tetik; Katarina Yunita Riti

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

The election of regional heads is a form of democratic implementation that requires the active participation of the community as voters. However, in its implementation, various obstacles are still found such as low voter participation, limited access to information, and lack of efficiency in the conventional voting process. This research aims to develop an online-based regional head election information system as a solution to increase voter participation through the use of digital technology. The research method used is Research and Development (R&D) with a Waterfall system development model which includes the stages of needs analysis, system design, implementation, testing, and evaluation. The developed system provides features of voter registration, candidate information, online voting process, and real-time recapitulation of vote results. The system test is carried out using the Black Box Testing method and shows that all system functions are running according to the user's needs. The results of this study show that the implementation of an online-based election information system can provide easy access, increase transparency, and encourage community involvement, especially young voters, in the process of electing regional heads. Thus, this system has the potential to become a digital innovation that supports improving the quality of local democracy.

Maria Mala Rade; Yulius Nahak Tetik; Mitra Permata Ayu

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

This study aims to design and develop a web-based waste collection scheduling system using PHP and MySQL at the Environmental Agency of West Sumba Regency. The main problem faced is that the scheduling process is still carried out manually, resulting in inefficiency, susceptibility to errors, and difficulties in monitoring and reporting. The system development method used is the Waterfall model, which includes requirement analysis, system design, implementation, testing, and maintenance stages. The developed system provides features for managing data on personnel, regions, vehicles, and structured waste collection scheduling. In addition, the system is equipped with notification features, schedule monitoring, and performance reporting that can be accessed by management. The results of this study indicate that the system improves effectiveness and efficiency in scheduling processes and facilitates supervision of waste collection activities. Therefore, the implementation of this system is expected to optimize and organize waste management in West Sumba Regency.

Lastri Susanti Bulu; Yulius Nahak Tetik; Maria Wilda Malo

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

This study aims to design and implement an information technology-based economic and tourism potential mapping system in Tema Tana Village. This village faces several problems, including manual data management, limited access to information, and the absence of an integrated system for efficiently presenting village potential data. This study uses a descriptive approach with data collection techniques through observation, interviews, and documentation studies. In developing the system, the Waterfall method is used, consisting of the stages of planning, design, implementation, and testing. The system design was carried out using the Unified Modeling Language (UML) to ensure a clear system structure and flow. The results of the system development indicate that the system is able to present information in the form of interactive digital maps and reports that are easily accessible to users. Testing using the Black Box Testing method shows that all system features function well and are in accordance with predetermined needs. Thus, this system is expected to improve the effectiveness of data management and support better decision-making processes in developing village potential, particularly in the economic and tourism sectors.

Genofasius Aril Bobo; Yulius Nahak Tetik; Paulus Mikku Ate

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

Information technology advancements have sparked a digital revolution in village government operations, especially in tracking and assessing village officials' performance. Performance evaluation is still done by hand in many village government organizations, which frequently causes reporting delays, ineffective data processing, and a lack of transparency in the evaluation process. In order to facilitate a more efficient and organized monitoring and performance evaluation process, an information system therefore required. In order to support the management village apparatus data, performance assessment procedures, and integrated reporting, this study intends design and develop a web-based monitoring system for assessing the performance village officials. To represent the system processes in an organized way, the system design is modeled using the Unified Modeling Language (UML), which includes use case diagrams, activity diagrams, and sequence diagrams. To make sure that every system function performs in accordance with user requirements, system testing is carried out using the Black Box Testing method. The findings demonstrate the system's ability handle village apparatus data, carry out automated performance evaluation procedures, compute final scores using assessment indicators, and produce precise performance reports. It is anticipated that the system's implementation will enhance the village officials' performance monitoring procedure's efficacy, efficiency, transparency, and structure.

Asrin Bani Damanuna; Yulius Nahak Tetik; Agustina Purnami Setiawi

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

This study aims to develop a web-based Electronic Medical Record (EMR) application to improve the efficiency and accuracy of patient data recording at Elopada Community Health Center. The research adopts a system development approach using the waterfall model, including requirements analysis, system design, implementation, and testing. Data were collected through observation, interviews, and documentation. The developed system was evaluated using Black Box Testing to verify the conformity between input and output without considering internal program structures. The results indicate that the EMR system enhances data processing speed, improves recording accuracy, and facilitates access to patient information. These findings are consistent with prior studies showing that EMR implementation improves the quality and efficiency of clinical documentation . Therefore, the proposed system is considered feasible to support the advancement of digital healthcare services.

Desandri Wolla Gollu; Yulius Nahak Tetik; Karolus Wulla Rato

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

This study aims to evaluate the quality of public services at the Department of Population and Civil Registration of West Sumba Regency following the implementation of digitalization through the use of electronic signatures. A quantitative approach was employed, with data collected through questionnaires distributed to 100 respondents. Data analysis was conducted using the Importance Performance Analysis (IPA) method to identify gaps between the level of importance and service performance. The results indicate that, overall, service quality can be categorized as fairly good, as reflected by performance levels that are relatively close to public expectations. However, several service attributes remain in the priority quadrant, particularly in terms of system usability, service stability, and accessibility. Meanwhile, attributes such as service speed, data security, and staff responsiveness demonstrate satisfactory performance and should be maintained. These findings suggest that the implementation of electronic signatures has improved service efficiency and effectiveness, although further improvements are still required, particularly in technical aspects and system usability. Therefore, continuous improvement efforts are necessary to enhance public service quality, making it more responsive and oriented toward user satisfaction.

Febriami Lende; Yulius Nahak Tetik; Karolus Wulla Rato

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

Wewewa Timur District is an administrative area in Southwest Sumba Regency that has great potential to improve the quality of public services. However, in practice, services at the sub-district level are still faced with various obstacles, such as slow administrative processes, manual data recording, and lack of coordination between service departments. This makes it difficult for government officials to cause problems and has a direct impact on public satisfaction as service recipients. As a solution, the development of a Web-Based Integrated Service Information System is the right step to address community needs and support government performance in Wewewa Timur District. Through this system, the public can access various services on a single digital platform without having to come directly to the sub-district office, and helps officials in accelerating administrative processes. This study uses a software engineering approach to design and implement a Web-Based Integrated Service Information System in Wewewa Timur District. The method used is the Waterfall method, which is a classic method in software engineering with sequential and systematic stages, from needs analysis to system maintenance. Test results using the black box method showed that the software could identify malfunctioning functions, interface errors, data structure errors, and access to external databases, while also producing expected output. Therefore, this system is considered effective in improving the quality of public services in Wewewa Timur District.

Hidayatullah Ruslan; Eliyah Acantha Manapa Sampetoding; Yulita Sirinti Pongtambing

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

In the era of digital transformation, the utilization of information technology in business activities has become an important factor in improving operational efficiency and effectiveness. Dzikri Baby Shop, a business engaged in the sale of baby equipment, still faces challenges in managing sales transactions and inventory manually, which may lead to recording errors, process delays, and less optimal customer service. This study aims to design and develop a sales information system for Dzikri Baby Shop to support digital transformation in its business processes. The system development method used in this research is Rapid Application Development (RAD), as it enables software to be developed in a relatively short time through an iterative approach and active user involvement. The system developed includes product data management, sales transaction processing, inventory control, and report generation. The testing results using the Black Box Testing method show that all system features function in accordance with user requirements. Therefore, the implementation of this sales information system is expected to improve operational efficiency, accelerate transaction processes, minimize errors in data management, and enhance the quality of customer service.