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Ade Nabila Hazanah; Syamzaimar Syamzaimar

Jurnal Pendidikan Pancasila dan Kewarganegaraan 2026 Asosiasi Periset Bahasa Sastra Indonesia

This study examines the integration of Al-Farabi’s and Ibn Khaldun’s values into the reconceptualization of Civic Education (PKn) in Indonesia. Civic Education has often been criticized for its normative orientation, which lacks relevance to the multicultural realities and democratic challenges of contemporary society. The objective of this research is to construct a conceptual framework that combines Al-Farabi’s emphasis on rationality, morality, and human perfection with Ibn Khaldun’s focus on social solidarity (asabiyyah) and adaptability to societal change. Using a qualitative descriptive approach with a library research design, this study analyzes classical and contemporary literature to identify the relevance of these contributions to PKn. The findings reveal that integrating Al-Farabi’s moral dimension and Ibn Khaldun’s social dimension enriches the ethical, spiritual, and civic aspects of PKn, while aligning with the foundational values of Pancasila. This integration offers a transformative model of PKn that not only develops cognitive competence but also nurtures moral integrity, social justice, and civic engagement. The implication is that PKn can serve as a holistic instrument for shaping citizens who are intellectually critical, ethically responsible, and socially cohesive. Nevertheless, the limitation of this study lies in its conceptual nature, as empirical testing has not yet been conducted, suggesting the need for further applied research to validate the proposed model.

Nandea Khodijah; Vini Anggun Pratiwi; Maulana, Ridho Adji; Sununianti, Vieronica Varbi; Istiqoma Istiqoma +1 more

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

This study aims to analyze the phenomenon of flexing on social media as a representation of social status in digital society through the perspectives of Jean Baudrillard’s simulacra theory and Erving Goffman’s self-presentation theory. The research employs a qualitative method using content analysis of social media posts, particularly on Instagram and TikTok, that display flexing practices. The research data consist of photos and videos containing symbols of luxury, such as branded goods, luxury vehicles, exclusive locations, and consumptive lifestyles. The findings reveal that flexing is not merely an act of showing off, but also a conscious self-representation strategy used to construct a particular social image. The luxury symbols displayed often do not fully reflect reality, but rather represent identity constructions that have been selectively curated and manipulated according to the desired image. From the perspective of simulacra, these representations have replaced reality itself, causing the boundary between reality and representation to become increasingly blurred. Furthermore, the phenomenon of flexing is closely related to consumer culture, the need for social recognition, and personal branding strategies in the digital era. Exposure to flexing content also encourages social comparison, which may lead to psychological pressure among audiences. Therefore, flexing can be understood as a multidimensional phenomenon reflecting changes in how individuals construct identity, perceive reality, and gain social legitimacy within digital society.

Sri Yulianty Mozin; Alfiyah Agussalim; Aldina Sakira; Marshanda Putri Rahmawati; Dina Alifia Jasmine +3 more

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

This study aims to analyze corruption as a form of abuse of power within the public bureaucracy and its impact on the quality of public services in Indonesia. This study employs a qualitative approach using a literature review method based on journals, books, and official reports. The results indicate that corruption within the bureaucracy persists in various forms, such as extortion, abuse of authority, and budget manipulation. Contributing factors include low integrity among public officials, weak oversight, and the complexity of bureaucratic procedures. The resulting impacts include a decline in service quality, inequitable access to services, and a loss of public trust in the government. Furthermore, corruption hinders bureaucratic effectiveness and slows down the national development process. These conditions demonstrate that corrupt practices not only harm state finances but also broadly affect public welfare. Therefore, efforts are needed through bureaucratic reform, strengthened oversight, and enhanced civil servant integrity to achieve transparent and accountable public services that support the establishment of good governance.

Agustin, Nanda Riski; Ajizah, Tary Hadisti; Yunita Maharani; Sununianti, Vieronica Varbi; Istiqomah Istiqomah +1 more

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

The rapid development of social media, particularly Twitter, has given rise to a new form of social violence known as cyberbullying. This study aims to explore the phenomenon of cyberbullying on Twitter using Ulrich Beck's Risk Society Theory as an analytical framework. The research approach used is a literature review. This study perceives cyberbullying on Twitter as a modern, systemic risk, shaped by anonymity, cancel culture, and the individualization of risk. It acknowledges that Twitter's structural features, such as pseudonymous accounts and the rapid dissemination of information, exacerbate the potential for cyberbullying, while simultaneously positioning individual users as both victims and potential perpetrators of digital violence. These findings reinforce Beck's thesis that risks in advanced modernity are self-produced, institutionally distributed, and difficult to regulate, clearly reflected in the uncontrolled spread of cyberbullying in digital public spaces.

Retno Pangesti; Syarlla Zenia Aliah; Nazela Nazela; Vieronica Varbi Sununianti4; Istiqomah Istiqomah +1 more

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

This study aims to analyze the consumptive culture of students in following trends using Karl Marx’s social class theory perspective. The phenomenon of consumptive behavior among students is no longer based on rational needs but is influenced by social, economic, and digital technological developments. This research uses a qualitative approach with a library research method by collecting and analyzing various relevant literature sources. The findings indicate that students’ consumptive behavior is part of modern capitalism mechanisms that shape consumption patterns through class relations, digital media, and social identity construction. From Marx’s perspective, consumption functions as a tool for reproducing the capitalist system that maintains social inequality, while Herbert Marcuse’s perspective reinforces that modern consumption is driven by “false needs” constructed through media and industry. In addition, factors such as family socioeconomic status, social environment, digital media, and the need for social recognition also strengthen students’ consumptive behavior. Therefore, student consumptive culture can be understood as a multidimensional phenomenon resulting from the interaction between economic, social, and ideological structures in modern society.

Rahmat Saidi; Muh. Rizal Mahanggi; Satar Saman

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

Gorontalo Province has abundant freshwater resources, yet lacks integrated and sustainable aquaculture facilities. This article presents the conceptual design of a Freshwater Fish Aquaculture Center in Gorontalo Province as a response to this condition, applying Ecological Architecture as the primary design approach. The designed area accommodates various activities including freshwater fish cultivation, education, tourism, as well as research and development of fisheries technology. The method used is a qualitative descriptive approach through literature studies, field observations, interviews, and precedent studies. The design results show that the area can be divided into four main zones: the aquaculture zone, education zone, tourism zone, and supporting zone. The ecological approach is realized through the use of natural lighting and ventilation, environmentally friendly materials, an integrated water management system, and the maximization of green open spaces. This design is expected to increase fisheries productivity while promoting community empowerment through educational activities and environmentally sustainable tourism.

Dwi Indah Saputri; Syifa Husniya Barokah; Tuwasih Setianingsih

Jurnal Manajemen dan Pendidikan Agama Islam 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This study discusses the role of Islamic educational philosophy in guiding the transformation of pesantren education in the modern era. Islamic education in Indonesia plays an important role in shaping students’ character, spirituality, and intellectual abilities, with pesantren as one of the oldest institutions that preserve Islamic values. However, the rapid development of globalization and technology requires pesantren to adapt without losing their identity. This research aims to explain how Islamic educational philosophy becomes the foundation for transformation and to identify forms of change that are relevant to current challenges. The study uses a qualitative approach through a literature review, collecting data from journals and other relevant sources. Data are analyzed using content analysis by organizing and comparing findings from different studies. The results show that pesantren transformation occurs through a selective adaptation process, combining traditional values such as moral education, spirituality, and classical learning with modern elements like curriculum integration, interactive learning methods, and digital technology. Some challenges still exist, including limited facilities, unequal access to technology, and the need to improve teacher competence. Islamic educational philosophy helps maintain balance between intellectual, spiritual, and moral aspects so that modernization does not eliminate pesantren identity.

Sani Latifatul Khilmina; Dita Karina Putri; Nurul Hakim

Jurnal Manajemen dan Pendidikan Agama Islam 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This study aims to examine the traces of acculturation between Islam and local culture in Margorejo Village, Kerek District, Tuban Regency. The research is based on the understanding that the spread of Islam in Indonesia occurred peacefully, persuasively, and adaptively, allowing Islamic teachings to interact harmoniously with local traditions without eliminating existing cultural identities. This process produced forms of religious culture that combine Islamic values with local customs and continue to be preserved by the community. The study employed a qualitative descriptive approach. Data were collected through observation, interviews with religious leaders, community leaders, and local residents, as well as documentation of religious and social traditions. Data analysis was conducted through data reduction, presentation, and conclusion drawing. The findings show that acculturation is reflected in the tradition of pilgrimage to the tomb of Sheikh Ahmad Subaqir or Mbah Mboja, who is regarded as an important figure in spreading Islam in the region. The pilgrimage serves not only as a spiritual activity but also as a means of strengthening social solidarity. Another form of acculturation appears in the “sedekah bumi” or “manganan” tradition, which expresses gratitude for agricultural harvests and community welfare. The study concludes that Islam and local culture in Margorejo coexist harmoniously and contribute to strengthening religiosity, social solidarity, and cultural preservation.

Hiqmatul Maulidiya; Mohammad Rafi Shidqi; Hanif Achmad Shohiburriyadh; Mualimin Mualimin

Jurnal Manajemen dan Pendidikan Agama Islam 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Job analysis is a key component of human resource management that plays a role in determining the tasks, responsibilities, and competencies required for a particular job. In various organizations, job analysis serves as the foundation for HR planning, recruitment, selection, employee placement, and performance evaluation. However, research on job analysis remains scattered across various studies focused on specific organizational contexts, necessitating a literature synthesis to gain a more comprehensive understanding of research developments in this field. Therefore, this study aims to analyze the development of research on job analysis and identify its role and contributions to human resource management. This study employed a literature review method by searching for scientific articles in the Google Scholar database using the Publish or Perish (PoP) application with the keyword “job analysis.” The initial search yielded 30 scientific articles, which were then screened based on topic relevance, open access, and publication years ranging from 2020-2026, resulting in 16 articles selected for further analysis. The findings indicate that the literature on job analysis can be grouped into three main themes: the role of job analysis in human resource management, its contribution to improving employee performance and productivity, and its implementation in employee placement and organizational governance. Overall, job analysis has proven to be a strategic tool for enhancing the effectiveness of human resource management. Further research is recommended to examine the implementation of job analysis in greater depth across various organizational contexts to enrich the development of human resource management theory and practice.

Zahrotun Syifaurrohmah; Alkham Nur Ghazali; Rianita Malikhotul Faoziah

Jurnal Manajemen dan Pendidikan Agama Islam 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Learning the History of Islamic Culture plays an important role within Malaysia’s education system. Its purpose is to help students develop a strong identity and love for their nation. In this subject, students are not merely taught facts or knowledge about past events; they are also taught moral values, ethics, and a wholesome Islamic worldview. Integrating this subject into the education curriculum aims to provide children with a comprehensive understanding of the development of Islam, both across the Nusantara region and throughout Southeast Asia as a whole. This way, students gain a broad perspective. Furthermore, this subject is designed to foster a love for knowledge in children and to encourage them to uphold Islamic teachings throughout their lives. Its teaching methods are adapted to the changing times, ensuring that the material taught remains relevant to current needs. Through learning the History of Islamic Culture, it is hoped that children will understand the role and contributions of Muslim communities in Southeast Asia, and grow up to be individuals of good character, useful to society, and able to live in harmony with others in accordance with Islamic teachings.

Zahra Azkiya; Evy Nurmiati

Polygon : Jurnal Ilmu Komputer dan Ilmu Pengetahuan Alam 2026 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

The rapid digitalization in Indonesia, reaching 180 million active social media users, has not been accompanied by adequate security system resilience, thereby triggering massive data breach risks. This study aims to analyze the privacy navigation mechanisms of the digital society as an instrument for mitigating information leaks. The method used is descriptive qualitative with a literature study (library research) approach, which examines primary and secondary literature related to regulations, digital behavior, and user psychological factors. The research findings indicate that privacy navigation in the digital era has not operated optimally due to the dominance of social existence needs, which triggers the privacy paradox phenomenon. Although users possess knowledge regarding cyber risks, the desire for social validation through self-disclosure often overrides technical protection logic. The practice of using secondary accounts (second accounts) was found to be a form of manual navigation, yet its effectiveness remains dependent on individual digital literacy. The implications of this research emphasize that mitigating information leaks requires the integration of critical user awareness, platform governance transparency, and consistent law enforcement through the PDP Law. Digital awareness must transform into reflexive protective behavior to maintain informational sovereignty in cyberspace.  

Nazwa Salsyabilla Ramadhani; Juliana Gloria Br. Sipayung; Maria Winarni Br Silitonga; Mika Monika Fransiska Simanullang

Polygon : Jurnal Ilmu Komputer dan Ilmu Pengetahuan Alam 2026 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

The increasing complexity of urban transportation systems demands intelligent and measurable navigation methods. Medan City, the capital of North Sumatra Province, has a dense road network with multiple route options that often confuse road users. Dijkstra's Algorithm, developed by Edsger Wybe Dijkstra in 1959, is a greedy-based computational approach proven effective for solving the shortest path problem on non-negative weighted graphs. This study applies Dijkstra's Algorithm to determine the shortest route from Medan Railway Station to Universitas Negeri Medan (UNIMED). The road network was modeled as an undirected weighted graph with 15 nodes and 16 edges, where edge weights represent actual road distances measured via Google Maps. The graph has a density of 0.152, confirming its sparse graph characteristic. Three alternative routes were identified and analyzed. The algorithm was implemented in Python 3 using the heapq module as a priority queue. Results show that the optimal route is A → B → C → E → F → M → N → O via Jl. M.T. Haryono, Jl. Aipda KS Tubun, Jl. Madong Lubis, and Jl. Prof. H.M. Yamin, with a total distance of 6.64 km. This achieves 99.1% accuracy compared to Google Maps, with a deviation of only 0.06 km. The optimal route is 6.25% more efficient than Alternative Route 1 (7.30 km) and 11.9% more efficient than Alternative Route 2 (7.54 km). The algorithm executes in under 1 millisecond with time complexity O((V+E) log V). These findings confirm Dijkstra's Algorithm as highly effective for medium-scale urban road network optimization.

Arny Juliyanti; Husni Awali

Jurnal Penelitian Manajemen dan Inovasi Riset 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The Operational Aspect in Islam emphasizes that production activities must benefit humanity or be related to meeting human needs. For example, the selection of raw materials should not come from haram sources, the production process should be free from activities prohibited by Sharia, production should not be excessive, and there should be no waste. The Islamic view on human resources emphasizes that all workers are huan beings, not robots or business tools. A A Business Feasibility Study refers to an analysis of a business plan, both prior to its implementation and once the business is operating on a regular basis. The aim of this study is to evaluate the operational aspects and human resource management within the feasibility study of the Islamic-based convection business, Brand 57 Busana Pekalongan. This research employs a qualitative approach. The data were collected through field research, which involves conducting the study directly at the site where the phenomena related to the research problem occur. The techniques applied for data collection include observation, interviews, and documentation The result of this study indicate that the Brand 57 Busana pekalongan is feasible in terms of operational and human resource management aspects from a Sharia businesss feasibility study perspective because it has chosen a strategic location, good product quality, adequate production capacity, and technology utilization. In addition, the brand 57 Busana Pekalongan convection is deemed permissible for operational production activities from an Islamic perspective, such as production activities based on Islamic values and Maqashid Syariah. In the implementation of human resources management, the Brand 57 Busana Pekalongan convention has implemented job descriptions, a Muslim work ethic, a fair and decent salary distribution system.

Sri Maharani; Erwin Permana

Riset Ilmu Manajemen Bisnis dan Akuntansi 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the skills gap in the era of the Industrial Revolution 4.0 and the factors influencing it. The research employed a descriptive-analytical approach based on literature studies and the author’s analysis of the dynamics of formal education curricula and the development of industrial needs. The findings indicate that formal education curricula that are less adaptive to technological developments are the main factor causing the skills gap. In addition, the slow adaptation to technology in educational and industrial environments, as well as the unequal distribution of skills development across various regions in Indonesia, further widen the gap between graduates’ competencies and labor market demands. This condition affects the low readiness of the workforce in facing digital transformation and global competition. The study concludes that the skills gap is a strategic issue requiring serious attention from the government, educational institutions, and the industrial sector. Curriculum reform that is responsive to technological advancements, strengthening digital literacy, and ensuring equal access to training and skills development are essential steps to improve the competitiveness of Indonesian human resources. These efforts are expected to support poverty reduction, reduce social inequality, and achieve the long-term national development goals toward Indonesia Golden Vision 2045.

Adam Azmi Fauzi

Jurnal Ekonomi dan Pembangunan Indonesia 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effect of profitability, company size, and type of public accounting firm on Key Audit Matters (KAM), with audit fees as a moderating variable in manufacturing sector companies listed on the Indonesia Stock Exchange for the 2022–2024 period. This study used a quantitative approach with a purposive sampling method. Data were obtained from audited financial statements and annual reports published on the official Indonesia Stock Exchange website. The study sample consisted of 67 companies, with a total of 201 observations. Data analysis techniques used included descriptive statistical analysis, classical assumption tests, multiple linear regression, and Moderated Regression Analysis (MRA). The results showed that profitability had a significant negative effect on KAM disclosure, while company size had a significant positive effect on KAM disclosure. The type of public accounting firm showed a significant negative effect on KAM disclosure. Furthermore, audit fees did not moderate the relationship between profitability and KAM, but they did moderate the relationship between company size and type of public accounting firm on KAM disclosure. This study demonstrates that company and auditor characteristics play a significant role in determining the disclosure of Key Audit Matters in the independent auditor's report.

Slamet Yuliono; Nofierni Nofierni; Sandra Dewi

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

The completeness of nursing care documentation serves as a primary indicator of hospital service quality and remains a critical component of patient safety, clinical communication, and legal accountability. Despite its importance, empirical evidence from various healthcare facilities indicates that nursing records are frequently suboptimal, incomplete, or inconsistent. This study aims to analyze the complex interrelationships between burnout and coaching on the completeness of nursing care documentation, specifically examining the role of nursing competence as a mediating (intervening) variable at the Dr. Chasbullah Abdulmadjid General Hospital in Bekasi City. Utilizing a quantitative research framework with a cross-sectional design, this study sampled practicing nurses stationed across inpatient and intensive care units. Primary data were gathered through a validated, structured questionnaire designed to measure psychological burnout, the frequency of clinical coaching, perceived professional competence, and the objective completeness of documentation. The data were subjected to rigorous analysis using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to test the hypothesized pathways within the conceptual model. The results demonstrated that burnout exerts a significant negative influence on both nursing competence and the quality of documentation, suggesting that emotional exhaustion hinders professional performance. Conversely, systematic coaching was found to have a significant positive impact, directly improving both competence levels and documentation adherence. Critically, the analysis confirmed that nursing competence acts as a vital intervening variable; it effectively mediates and strengthens the influence of both burnout reduction and coaching interventions on the overall completeness of nursing care records. This study concludes that proactive burnout management and the institutionalization of structured coaching programs are essential strategic priorities. By addressing these factors, hospital management can enhance individual nurse competence, thereby ensuring high-quality, comprehensive nursing documentation that supports patient safety and institutional integrity.

Rizka Fuziana Pangesti; Putra Jaya; Lisnawati

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

his study examines the concept of sustainable business development through the lens of Islamic economics, focusing on the integration of three core dimensions: financial profit (profit), social empowerment (people), and environmental stewardship (planet). The urgency of this research is driven by the global environmental crisis and social inequality, which demand business models that pursue long-term welfare rather than merely short-term gains. Using a qualitative approach through a systematic literature review, this research analyzes how Islamic economic principles—including tawhid, justice ('adl), and the responsibility of khalifah—align with and reinforce the Sustainable Development Goals (SDGs). The findings indicate that the Profit-People-Planet framework is not only compatible with Islamic teachings but is deeply embedded in Islamic economic ethics and the maqashid al-shariah framework. Instruments such as zakat, waqf, and Islamic financing serve as practical mechanisms that simultaneously support halal profit generation, enhance community welfare distributively, and ensure environmental protection through the principle of hifz al-bi’ah. This study concludes that Islamic economics offers a holistic, ethical, and value-based framework for building sustainable businesses that are profitable, socially responsible, and environmentally conscious in the modern era.

Maya Anastasia; Siti Sundari

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

This study aims to evaluate how petty cash management practices contribute to improving operational efficiency at PT Anugerah Langgeng Berkat Abadi. This research focuses on examining the implementation of the petty cash management system, applied procedures, and its impact on the smooth execution of daily operational activities. The study employs a descriptive qualitative approach, with data collected through interviews, direct observation, and documentation during the internship period. The collected data were analyzed systematically to describe the actual condition of petty cash management within the company. The results indicate that PT Anugerah Langgeng Berkat Abadi implements a fluctuating fund system in managing petty cash. Expenditures are initially recorded manually and then re-entered into the company’s internal digital system to maintain control and accountability. Petty cash is used to finance routine and urgent operational needs, such as office stationery, transportation costs, and other short-term expenditures. The company has established standard operating procedures governing the use, recording, and accountability of petty cash. Several challenges were identified, including delays in the disbursement and reimbursement process, which may affect time efficiency. However, overall, the petty cash management system is considered effective in supporting short-term operational needs without disrupting the stability of the company’s main cash. This study concludes that systematic and well-controlled petty cash management plays an important role in the company’s cost efficiency strategy and supports daily operational activities. These findings align with strategic management principles, where appropriate financial decision-making contributes to the achievement of long-term organizational objectives.

Millennanda Dwi Cahya; Bondan Dwi Hatmoko; Irwan Agus

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

Dijkstra's algorithm is one of the algorithms in graph theory that is used to solve the problem of the shortest path of a graph at each vertex that has a non-negative value. This algorithm was discovered by Edsger Wybe Dijkstra, a scientist from the Netherlands. The search for the shortest route for product delivery can be calculated through the application of the Dijkstra algorithm in the problem being faced. The problem of decision making for selecting the shortest route is still manual, so it experiences several obstacles, including the absence of a systematic and computerized system to assist the decision-making process in determining the route for shipping goods, the determination of shipping routes still depends on manual estimates so that the time taken between deliveries becomes inconsistent, the operational costs of shipping are relatively high because there is no optimal route determination system. Facing these problems, a system is needed that can minimize delays and increase effectiveness in shipping goods, namely determining the shortest route using the Dijkstra algorithm. This system works by finding various alternative routes for shipping goods at PT AMSA to address various structured and unstructured problems using data and models. To process this data and models, a method called the Dijkstra algorithm is required. Based on the description above, researchers will create a method for determining the shortest route for shipping goods at PT AMSA using the Dijkstra algorithm to facilitate the company's process of determining the shortest route.

Nur Alif Sapoetra; Abd. Rahim; Citra Ayni Kamaruddin; Sri Astuty; Abdul Rajab

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

This research investigates the effect of the amount of MSMEs, the number of buildings, and GRDP on regional tax revenue in selected cities and regencies in South Sulawesi, driven by the inconsistency between the growth of economic potential and the realization of tax revenue, where increases in MSMEs, buildings, and GRDP are not always followed by higher tax receipts. The study aims to analyze the effect of these variables and identify the most significant factors contributing to regional fiscal capacity. A quantitative approach is employed using panel data that combine time series and cross-sectional data from 2015-2024, analyzed through panel data regression with model selection based on Chow, Hausman, and Lagrange Multiplier test. The results show that partially, MSMEs and the number of buildings do not have a significant effect on tax revenue, while GRDP has a positive significant impact; however, simultaneously, all variables significantly influence tax revenue, as indicated by a high Adjusted R-squared value. These findings suggest that economic growth, as proxied by GRDP, plays a more dominant role in increasing tax revenue compared to the mere increase in the number of MSMEs and buildings, implying that optimizing tax revenue requires not only expanding economic potential but also enhancing tax compliance, administrative efficiency, and the quality of economic growth.