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Ali Sadikin; Abdul Rahim; Muhammad Wardani; Irawan Irawan

Prosiding Seminar Nasional Ilmu Teknik 2025 Asosiasi Riset Ilmu Teknik Indonesia

The increasing demand for interactive web applications has encouraged the adoption of server-driven approaches such as Livewire as an alternative to building Single Page Applications (SPAs) without complex client-side JavaScript. However, the performance implications of this approach compared to conventional methods remain insufficiently explored. This study presents an empirical comparison between Laravel Blade with AJAX and Livewire in an academic attendance system scenario. Performance evaluation was conducted using k6 on the same web server, complemented by manual browser-based testing to observe actual communication patterns. The results indicate that Livewire exhibits approximately 2.7× higher average response time and up to 6× greater bandwidth consumption than Laravel Blade, primarily due to its snapshot mechanism and state synchronization process. Conversely, Livewire demonstrates better stability, reflected by lower maximum response times and a 0% error rate. These findings highlight a clear trade-off between resource efficiency and development convenience, where Livewire favors stability and developer productivity, while Laravel Blade provides superior efficiency in terms of latency and bandwidth usage.

Anum Nuryani; Anggun Anggraini; Andika Prasetya

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Amidst the current changing global conditions, it is important for a country to achieve the Sustainable Development Goals (SDGs) to face challenges in sustainable development, social inequality, and strengthen economic and environmental resilience. This study aims to analyze the influence of environmental performance and political stability on the SDG scores of ASEAN countries for the 2020-2024 period, moderated by economic growth. Researchers used a quantitative method, processed using multiple linear regression with SPSS. The regression process was conducted twice, before and after using moderating variables. The findings suggest that economic growth can alter the influence of environmental performance and political stability on SDG scores. Political stability has a positive impact on the SDGs after economic growth has moderated. While environmental performance has a negative impact after being moderated by economic growth. Economic growth promotes political stability and sustainable growth. Conversely, with high growth, improvements in environmental performance are indicated to shift priorities from sustainability to exploitation.

Ulfa Muttoharoh; Revanda Satria Buana

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Climate risk finance has emerged as an increasingly important field of research along with the growing urgency to address climate change and its impacts on the global financial system. Climate change poses real risks to the stability of the international economy and financial systems. Climate risk finance represents an approach that encompasses various financial instruments in supporting climate change mitigation and adaptation. Although the term climate risk finance has not been widely used explicitly as a single keyword, the concept that integrates climate risk and financing is reflected in related keywords such as climate risk, climate finance, and climate change. This study employs a bibliometric analysis method using the Scopus database, supported by analytical tools such as VOSviewer and R Studio, to explore the development of research on climate risk finance. The study identifies publication patterns, international collaborations, and emerging themes within the related literature. The findings show that the publication rate on climate risk finance is relatively moderate each year, but has experienced growth in the last decade. The evolving understanding in this field is expected to strengthen the resilience of financial systems and support sustainable strategies to address long-term climate risks.

Abdul Majid Satori

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Global concern on climate change has encouraged policymakers and central banks to adopt green financial instruments such as green bonds within sustainable monetary frameworks. Research on the integration of green bonds and monetary policy has grown rapidly in recent years, reflecting wider trends in sustainable finance, climate risk management, and central bank policy innovation. Green bonds play an important role in supporting low-carbon transitions and can influence monetary operations through asset purchases and collateral policies. This study applies a bibliometric analysis of publications on green bonds and monetary policy indexed in Scopus from 2021 to 2025. Using bibliometric methods with VOSviewer and R Studio, the analysis maps dominant themes, co-authorship networks, and the evolution of green monetary studies. The results show strong growth in research output, high levels of international collaboration, and a concentration on sustainable development and green finance. However, fewer studies address climate policy uncertainty and geopolitical risk, even though these factors are highly relevant to financial stability and the effectiveness of monetary policy. Future research in these underexplored areas could provide stronger scientific foundations for building more adaptive and resilient monetary systems in both developed and emerging economies.

M Syafril Akhdan Arrosyady; Muhammad Andi Auliya Hakim

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The digital economy and e-commerce are rapidly transforming global markets, driving efficiency, inclusivity, and innovation. However, these developments also produce unintended consequences, particularly regarding environmental sustainability. This study aims to examine the relationship between digital transformation, the expansion of e-commerce, and their impact on carbon emissions and socio-economic outcomes. Using bibliometric analysis and VOS Viewer to map and analyze research trends from leading academic databases, this paper identifies key themes, knowledge clusters, and research gaps in the intersection of digital economy, logistics, and sustainability. The findings indicate that technological advances foster economic growth and greater accessibility but simultaneously contribute to rising energy consumption, logistics intensity, and carbon footprints. These results highlight the dual nature of digitalization as both a catalyst for inclusive development and a driver of environmental pressures. The study argues that an integrated policy framework is crucial to leverage the benefits of digital transformation while mitigating its environmental costs. It emphasizes the importance of green innovation, sustainable infrastructure investment, and inclusive e-commerce practices as key strategies for ensuring long-term socio-economic resilience. Ultimately, the paper contributes to the policy discourse by positioning innovation, inclusivity, and environmental stewardship as complementary rather than competing forces, thereby offering a pathway for future digital economy development that is both equitable and sustainable.

Rafida Khairani; Pasaman Silaban; Yusuf Ronny Edward

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the influence of digital financial literacy and digital financial inclusion on the economic sustainability of rural micro-entrepreneurs in Deli Serdang Regency, Indonesia. The rapid development of digital financial services offers new opportunities for rural MSMEs to improve transaction efficiency and expand market access. However, the optimal utilization of these services remains limited due to uneven levels of literacy and digital access. This research employs an explanatory quantitative approach using Structural Equation Modeling–Partial Least Squares (SEM-PLS), based on survey data collected from rural business actors who have used at least one digital financial service. The findings indicate a very strong predictive accuracy of the model, with an R-Square value of 0.945 for economic sustainability. Digital financial literacy has a positive and significant effect on digital financial inclusion (β = 0.273; p = 0.001) and on economic sustainability (β = 0.235; p = 0.000). Digital financial inclusion also positively and significantly influences economic sustainability (β = 0.398; p = 0.000). These results demonstrate that improved digital literacy and wider use of services such as e-wallets, QRIS, and mobile banking enhance business resilience and expand economic opportunities for rural MSMEs. Overall, the study underscores the importance of strengthening digital capacities and expanding access to digital financial services as key strategies for advancing inclusive and sustainable rural economic development.

Buana Ramadhan; Priscillia Annisa Clara

Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Rapid adoption of cashless payments has reshaped everyday spending, especially among young consumers. While e-wallets deliver speed and convenience, constant exposure to discounts, cashbacks, and one-click checkouts may also foster more frequent discretionary purchases. This study examines the relationship between e-wallet usage intensity and consumptive lifestyle, focusing on how convenience and promotional stimuli relate to spending tendencies. Using a cross-sectional online survey of students and early-career workers, we collected self-reports on payment habits and consumption patterns with validated Likert-type instruments. Data were screened and analyzed with correlation and linear regression after basic assumption checks. The results indicate a positive and statistically meaningful association between e-wallet usage and consumptive lifestyle; respondents who transact more often via e-wallets tend to report stronger preferences for instant gratification, hedonic purchases, and impulse buying. Convenience features (e.g., stored cards, fast checkout) and promotional exposure (e.g., limited-time deals) emerged as salient correlates of the relationship. The findings add contextual evidence from Indonesia’s digital economy and suggest practical implications for users, platforms, and educators. Financial-wellbeing interventions such as digital budgeting tips, in-app nudges, spend limits, or post-purchase reflections may help align seamless payments with healthier consumption decisions. Future work can test causal mechanisms and evaluate design features that encourage prudent, goal-consistent spending without diminishing user experience.

Ahmad Yusuf Akbar; B. Miftahulzannah Siregar; Syahrina Aisyah Lubis; Reni Ria Armayani Hasibuan

Jurnal Strategi Bisnis Teknologi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role as the backbone of Indonesia’s economy through their significant contribution to employment creation and Gross Domestic Product (GDP). However, many MSMEs continue to face structural challenges, including limited managerial capacity, low levels of innovation, and weak adaptation to digital transformation. In response to these challenges, entrepreneurship education has emerged as a strategic instrument for strengthening MSME competitiveness and sustainability. This study aims to analyze the role of entrepreneurship education as a development strategy for MSMEs in supporting Indonesia’s economic growth. Employing a descriptive qualitative approach with a case study design, this research examines several MSMEs that have participated in entrepreneurship education and training programs organized by government and educational institutions. The findings reveal that entrepreneurship education contributes to strengthening entrepreneurial mindset, improving managerial and financial skills, encouraging business innovation, and enhancing digital technology adoption among MSME actors. Moreover, entrepreneurship education supports business resilience and market expansion, enabling MSMEs to adapt to dynamic economic conditions. These findings indicate that entrepreneurship education is not merely a capacity-building tool, but a strategic policy instrument for developing competitive and sustainable MSMEs. Therefore, the institutionalization of integrated and continuous entrepreneurship education is essential to optimize the role of MSMEs in fostering inclusive and sustainable economic growth in Indonesia.

Aliya Fayyaza; Billi Jenawi; Satrio Setiawan Sitorus

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the impact of green economy initiatives on Indonesia’s GDP growth, with a particular focus on public perceptions of sustainable economic practices. The research employs a descriptive quantitative approach, collecting primary data through an online survey administered to twenty respondents. The survey measured perceptions related to sustainable innovation, environmentally friendly resource management, and energy efficiency as key components of green economy implementation. The findings indicate that respondents hold a generally positive view of green economy practices, as reflected in a high average score of 4.24, suggesting strong agreement regarding their implementation and potential benefits. In addition, perceptions of economic development linked to green initiatives were also rated highly. These results imply that the public perceives a meaningful relationship between the adoption of green economy principles and long-term economic prosperity in Indonesia. Further analysis suggests that green practices can contribute to increased income levels, improved social welfare, and enhanced productivity, while simultaneously supporting environmental sustainability. From a practical perspective, the study highlights the importance of greater community participation, stronger policy commitment from the government, and increased green innovation by corporate entities. Theoretically, the results support existing economic and sustainability theories that emphasize the role of green economy strategies in fostering resilient, inclusive, and equitable economic growth. Overall, this study reinforces the relevance of green economy initiatives as a viable pathway toward sustainable national development.

Ade Oka Syahputra; Jeany Amelia Putri Ritonga; Nurmawaddah Pasaribu; Abdurrozaq Hasibuan

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Optimizing human resource (HR) performance through a business process reengineering (BPR) approach is a crucial strategy in a competitive and dynamic industrial environment. This study qualitatively examines through a literature review how BPRs radically redesign business processes to improve productivity, quality, time efficiency, and reduce operational costs, with a focus on HR aspects such as recruitment, training, performance appraisal, and career development. The BPR theory by Michael Hammer and James Champy emphasizes the principles of results-based workflow reorganization, the integration of information technology such as ERP and AI, and the empowerment of HR to eliminate task redundancy. In the Indonesian industrial context, the integration of BPR with digital transformation supports Industry 4.0, where HR acts as a catalyst for innovation through adaptive skills and cross-functional collaboration. The study results show that BPR implementation strategies including as-is process analysis, to-be design, change management, and continuous evaluation increase employee motivation, retention, and sustainable competitive advantage. Case studies such as PT Telkom Indonesia and PT Cahaya Mega Group demonstrate efficiency increases of up to 100%. This approach not only streamlines operations but also builds an organization resilient to market and technological disruption.

Ety Isworo; Yoon Tae-min

International Journal of Law, Crime and Justice 2025 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

We give thanks to the presence of God Almighty because, by His abundant grace and blessings, this course material has been compiled as a form of commitment to instill and develop the noble values of Pancasila among the younger generation, especially students. In the midst of the tide of globalization bringing various changes and challenges, it is important for us to hold firmly to the fundamental values that serve as the identity and foundation of the Indonesian nation. Pancasila — as the state foundation and national ideology — should not only serve as a formal symbol of the nation, but must become a moral guide in attitude, thought, and action. In the context of a global society, students are required not only to be intellectually and professionally capable, but also resilient in upholding Pancasila-based national values. Through this material, it is hoped that students will be able to understand, internalize, and actualize the values of Pancasila concretely in campus life, social life, and even in the global sphere. Character education based on Pancasila becomes the key in shaping a generation who are integrous, empathetic, competitive, and uphold the values of humanity, democracy, and justice. In closing, may this material become a real contribution in shaping a young generation who are not only knowledgeable, but also have noble character — as a manifestation of the true Pancasila generation.

Hari Kusuma Yuda Tama; Waluyo Waluyo

Prosiding Seminar Nasional Ilmu Hukum 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Historically, water resource management in Indonesia has faced significant complexities, often dominated by commercialization and investment-oriented policies that threaten the fundamental rights of farmers. The Constitutional Court’s decision to annul the previous Water Resources Law marks a crucial turning point, demanding a comprehensive policy reformulation. This entails a shift from a market-based paradigm to one grounded in human rights and social welfare, reaffirming state sovereignty over water for the prosperity of the people. The urgency of this reformulation is compounded by the imminent threat of climate change, which introduces high uncertainty into the hydrological cycle—manifesting as extreme droughts and floods—thereby directly impacting the agricultural sector. This research aims to formulate a climate-adaptive water resource management policy that secures the priority rights of farmers. Employing a Normative Legal Research Method with Statutory and Conceptual Approaches, the findings present a new, holistic legal and institu-tional framework. This framework centers on two pillars: first, the firm assertion and absolute legal protection of irrigation water allocation for farmers, even during periods of scarcity; and second, the adoption of a Climate-Adaptive Governance Model. This governance model integrates a unified climate monitoring system, resilient water infrastructure, and the empowerment of Water User Associations (P3A) at the grassroots level to independently respond to shifting climate patterns. This reformulation is essential for achieving water management that is just, sustainable, and effective in maintaining national food security

Evania, Azuza; Analekta Tiara Perdana

Mikroba : Jurnal Ilmu Tanaman, Sains Dan Teknologi Pertanian 2025 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

Soil contamination by hydrocarbons, pesticides, heavy metals, and complex pollutants is rapidly increasing and degrading essential ecosystem functions. Physical or chemical treatments offer faster results, yet they are often costly, energy-intensive, and risk disrupting soil biological integrity without fully eliminating pollution sources. Microorganism-based bioremediation provides a more sustainable alternative by utilizing microbial metabolism to degrade or immobilize pollutants into less toxic and less mobile forms. This article presents a structured literature review on the roles and applications of microorganisms for bioremediation of contaminated soils, covering comparisons between single isolates and microbial consortia, dominant biological mechanisms, and ecological challenges in field application. A Systematic Literature Review approach was applied, using narrative synthesis and thematic clustering of national and international journals published between 2020 and 2025. The review indicates that single microbial isolates are commonly selected for specific pollutant targets, whereas microbial consortia are preferred for mixed or persistent contaminants due to metabolic synergy that enhances microbial adaptability and stepwise pollutant breakdown in highly polluted soils. Adaptive mechanisms such as EPS production and biofilm formation contribute to microbial resilience under stress and help retain contaminants within the soil matrix. Key challenges identified include inoculum stability under extreme conditions and limited microbial access to pollutants trapped in micro-soil pores. The findings highlight that microbial selection strategies must be tailored to pollutant characteristics and soil environmental conditions, while also emphasizing the potential of biofilm-based systems and organic carriers to support broader field implementation of microbial bioremediation.

Akuilina Katarina; Hilman Apriyadin; Paulus Paji; Susanti Ebo Karakabu; Leo Sukoto

Mikroba : Jurnal Ilmu Tanaman, Sains Dan Teknologi Pertanian 2025 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

The informal institution of mutual cooperation (gotong royong) in the rice farming community in Bhera Village, Mego District, Sikka Regency, remains the main foundation of social solidarity and the sustainability of agricultural activities even though modernization and the use of labor have begun to shift traditional values. A qualitative approach with a case study method was used to explore the role, form, and meaning of mutual cooperation in agricultural practices. Data were collected through in-depth interviews, participant observation, and documentation studies of rice farmers who are active in mutual cooperation activities. Data analysis was carried out through reduction, presentation, and drawing conclusions using triangulation techniques to ensure the validity of the findings. The results show that mutual cooperation is manifested in every stage of farming, from uprooting seedlings, planting (planting), clearing weeds, to harvesting, which is carried out voluntarily and in turns through the Irutan Tradition system. This institution functions as a collective work mechanism that reduces production costs, overcomes labor shortages, and strengthens social ties between farmers. Beyond its economic function, mutual cooperation has profound social and cultural significance as a symbol of brotherhood, togetherness, and collective responsibility in maintaining the sustainability of local wisdom and the resilience of farming communities amidst social and technological change.

Barikah, Aminatul; Suwarno, Suwarno

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2025 Universitas Sains dan Teknologi Komputer

This study investigates the relationship between Environmental, Social, and Governance (ESG) performance and corporate financial distress, with board gender diversity examined as a moderating variable. Using 96 firm-year observations from manufacturing companies listed on the Indonesia Stock Exchange (2022–2024), the analysis employs variance-based Structural Equation Modelling (SEM). The findings reveal that ESG performance does not exert a statistically significant effect on financial distress, and gender diversity does not moderate this relationship. These non-significant results constitute the central empirical contribution of the study, highlighting that ESG engagement and gender diversity have yet to translate into financial resilience in the Indonesian manufacturing context. The study underscores the importance of contextual factors—such as implementation costs, authenticity of ESG disclosures, and limited female representation on boards—in shaping the effectiveness of sustainability practices. The results provide theoretical implications for Stakeholder and Agency Theory and offer practical insights for managers, regulators, and investors in emerging markets.

Fatiha Muthiazahra; Novia Rizky Kamilulfalah; Tribuana Tunggal Dewi; Siti Hikmah

Jurnal Ilmu Kesehatan Umum, Psikolog, Keperawatan dan Kebidanan 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

People with disabilities, especially the blind, still face various structural and cultural barriers that impact their psychological well-being and ability to participate in social life. Resilience is an important aspect that enables blind individuals to recover from pressure, stigma, and environmental limitations. This study aims to understand the role of the Sahabat Mata Community in shaping the resilience of its members. This study is a qualitative study using a phenomenological approach involving three subjects, namely members and administrators of the Sahabat Mata Community (KSM). Data collection methods were carried out through semi-structured interviews, participant observation, and document studies. The results of the study indicate that the Sahabat Mata Community (KSM) has contributed to the resilience of its members based on seven aspects of resilience according to Reivich & Shatte including emotional regulation, impulse control, optimism, problem-analyzing ability, self-efficacy, empathy, and achievement. The formation of resilience is strengthened through social processes, emotional support and opportunities to achieve self-potential formed in the Sahabat Mata Community. The findings of this study reveal that the Sahabat Mata Community as an inclusive community plays a role as a safe space for the formation of resilience of people with disabilities.

Siti Washifa Jannati; Kisma Kamila; Rif'atun Hasanah

Jurnal Penelitian Manajemen dan Inovasi Riset 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study explores how the organizational culture of Sanggar Kartika Budaya strengthens local artistic values through identity building, leadership, training strategies, and adaptive creativity. Rooted in a commitment to traditional arts, the sanggar positions local cultural expression not only as heritage but also as a living space for innovation. The research aims to uncover how these cultural elements shape member behavior, sustain artistic traditions, and support the regeneration of young artists. Using a qualitative approach with document analysis, this study examines official profiles, program descriptions, and relevant scholarly sources. The findings reveal that the sanggar’s cultural identity centered on the motto “Pegang Teguh Seni Tradisi Siap Berkreasi”serves as the backbone of its learning system and creative ecosystem. Leadership plays a central role in directing artistic vision while safeguarding cultural authenticity. Structured training, literacy activities, and collaborative performances effectively embed traditional values in new members. The sanggar also demonstrates an ability to evolve with modern trends through creative choreography, multimedia integration, and active participation in contemporary festivals, all while maintaining strong roots in local heritage. These findings highlight how a well-structured organizational culture can act as a powerful engine for cultural preservation and artistic resilience. The implications suggest that cultural institutions can remain relevant in a fast-changing era by blending heritage with innovation, ensuring that tradition continues to live meaningfully in the hands of future generations.

Sinaga, Rudolf; Frangky

Journal of Information Technology and Computer Science 2025 International Forum of Researchers and Lecturers

: The rapid expansion of cybersecurity standards and threat intelligence frameworks has led to significant semantic fragmentation among security terminologies, hindering effective information retrieval and interoperability across systems. Traditional keyword-based search approaches are inadequate for capturing the contextual meaning of security terms, particularly within formal frameworks such as NIST, MITRE ATT&CK, and CWE. This study addresses this challenge by proposing CyberBERT, a transformer-based semantic search framework designed to align cybersecurity terminologies through deep contextual representation and ontology-driven reasoning. Research Objectives: The primary objective of this research is to develop a semantic retrieval model capable of understanding conceptual relationships between security terms beyond lexical similarity. Methodology: The proposed methodology fine-tunes a BERT-based model on the NIST Glossary corpus using a combination of masked language modeling and triplet loss objectives to generate discriminative semantic embeddings. These embeddings are further aligned with cybersecurity ontologies, including MITRE ATT&CK and CWE, to enhance semantic consistency and explainability. Semantic retrieval is performed using cosine similarity within a 768-dimensional embedding space and evaluated using Mean Reciprocal Rank (MRR) and Precision@K metrics. Results: Experimental results demonstrate that CyberBERT achieves an MRR of 0.832, outperforming domain-adapted baselines such as SecureBERT and CyBERT. The integration of ontology alignment improves semantic accuracy by over 6%, while robustness evaluations confirm resilience against adversarial linguistic perturbations. Visualization using t-SNE reveals coherent semantic clustering aligned with the five core NIST Cybersecurity Framework functions. Conclusions: In conclusion, CyberBERT effectively bridges semantic gaps across cybersecurity terminologies by combining transformer-based contextual learning with ontological reasoning. The framework offers a robust, interpretable, and scalable solution for semantic search, supporting improved interoperability and knowledge discovery in cybersecurity operations and standards harmonization.

Wima, Cut Wima Umiana; Mu’alimin Mu’alimin; Mukaffan Mukaffan

Jurnal Cakrawala Pendidikan dan Biologi 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

This study examines the role of teachers as Islamic counselors in addressing various psychological problems experienced by students, such as learning anxiety, academic stress, low self-confidence, difficulty controlling emotions, and social problems such as bullying. Teachers serve not only as instructors, but also as murabbi, mursyid, and moral role models in guiding students' spiritual and emotional development. The study used a qualitative method with a library study approach, where data were obtained through relevant literature related to Islamic counseling, Islamic education, and student psychology. The results of the study indicate that the implementation of Islamic counseling through strategies such as mau'izhah hasanah, tazkiyah an-nafs, prayer and dhikr, empathy development, and collaboration with guidance and counseling teachers and parents has been proven to reduce students' anxiety and stress levels, increase learning motivation, strengthen morals and character, and provide spiritual peace. Thus, teachers play a strategic role in creating a holistic educational environment and supporting students' psychological well-being. In addition, the implementation of Islamic counseling also plays a role in building students' mental resilience in facing academic and social pressures. In the long term, this will strengthen the Islamic values ​​applied in students, while creating a more resilient and noble generation.

Subroto, Vivi Kumalasari; Sudibyo, Sukemi Kamto

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2025 Universitas Sains dan Teknologi Komputer

Local governments in Indonesia rely significantly on local tax revenues to strengthen fiscal independence and sustain regional development. Among these revenue sources, the Motor Vehicle Tax (PKB) and the Motor Vehicle Transfer Fee (BBNKB) play a vital role in shaping regional fiscal capacity. This study explores how both taxes contribute to the Regional Own-Source Revenue (PAD) of Central Java Province during the 2020–2024 period. Drawing on quantitative analysis and secondary data from the Central Java Regional Revenue Agency (Bapenda), the research assesses the effectiveness and contribution of PKB and BBNKB in supporting local fiscal performance. The results show that PKB consistently exerts a positive, meaningful influence on PAD, underscoring its central role in sustaining the province’s fiscal strength. In contrast, BBNKB demonstrates a weaker, less stable impact, primarily driven by changes in vehicle ownership trends and administrative challenges. When considered together, both tax instruments contribute to enhancing local fiscal capacity, although the reliance on PKB remains predominant. These findings underscore the importance of modernizing regional tax administration, particularly through digital innovation, transparent reporting systems, and community-based compliance strategies. Strengthening these mechanisms is essential to building a more resilient and autonomous fiscal framework, especially in the context of post-pandemic economic recovery and long-term regional development planning