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Alfani Azhard; Haris Pratama; Putri Nabawy

Modem : Jurnal Informatika dan Sains Teknologi 2026 Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

The rapid development of digital technology has significantly increased public access to online activities, including online gambling, which has emerged as a serious social problem in Indonesia. This study aims to analyze the impact of online gambling on the mental health and social behavior of young people. This research employed a descriptive method with a survey approach. Data were collected through questionnaires distributed to young respondents who had experience or exposure to online gambling activities. The findings indicate that involvement in online gambling has a significant impact on mental health disorders such as stress, anxiety, and depressive symptoms. In addition, online gambling contributes to a decline in social interaction quality, increased family conflict, social withdrawal, and reduced productivity. Behavioral changes such as impulsivity and decreased self-control were also identified among respondents. These results demonstrate that online gambling not only affects individuals psychologically but also disrupts social relationships and family harmony. Therefore, comprehensive preventive efforts are needed through digital literacy enhancement, family involvement, and psychological support services to protect young people from the negative consequences of online gambling.

Maichel Avenio Nahak; Gergorius Kopong Pati; Dian Fransiska Ledi

Modem : Jurnal Informatika dan Sains Teknologi 2026 Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

The house renovation program is one of the government's efforts to improve the quality of housing for low-income people. However, the process of selecting recipients of home surgery assistance is often faced with obstacles in determining the right and fair priorities for recipients. Therefore, this study aims to design and implement a home surgery decision-making system at the Housing, Residential Areas, and Land Office using the Weight Product (WP) method. The WP method was chosen because of its ability to conduct an objective assessment of various relevant criteria, such as the condition of the house, ownership status, level of welfare, and socioeconomic needs of the recipient. This system will give weight to each criterion used to determine the priority of home surgical assistance for residents in need. In its implementation, this system is able to process data from various prospective recipients and produce an automatic and transparent order of priority recipients. The results of the evaluation show that this system can improve efficiency and accuracy in the decision-making process, as well as assist the Housing Office in implementing the house renovation program more on target. With this system, it is hoped that the home renovation program can provide greater benefits to people in need, as well as accelerate the implementation of better housing programs.

Loanza, Marshia; Saputra, Wendy Salim

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2026 Universitas Sains dan Teknologi Komputer

Tax Management refers to a company’s efforts to manage its tax obligations efficiently and legally in order to optimize net income. This study aims to examine the effect of Fixed Asset Intensity and Leverage on Tax Management, with Profitability as a moderating variable, in mining companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. This research is conducted because tax management practices are considered to potentially influence corporate profitability and financial performance. The study is grounded in Agency Theory and employs a quantitative approach. The sample was selected using purposive sampling, resulting in 28 companies observed over four years, with a total of 112 secondary data observations obtained from annual reports or financial statements. Data analysis was performed using EViews 13 with a Moderated Regression Analysis (MRA) approach. The findings indicate that: (1) Fixed Asset Intensity has no significant effect on Tax Management; (2) Leverage has a significant negative effect on Tax Management; (3) Profitability does not moderate the relationship between Fixed Asset Intensity and Tax Management; and (4) Profitability strengthens the effect of Leverage on Tax Management.

Tasya Aprilia Pubioganda; Oktafany Oktafany; Citra Yuliyanda Pardilawati

Jurnal Riset Ilmu Farmasi dan Kesehatan 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

Hypertension is a chronic condition that requires long-term management due to its strong association with an increased risk of serious complications when blood pressure is not adequately controlled. One of the key factors influencing the success of hypertension management is patient adherence to antihypertensive medication. However, suboptimal adherence remains a common problem and may lead to poor therapeutic outcomes. This literature review aimed to examine the relationship between adherence to antihypertensive medication and blood pressure control among patients with hypertension. A systematic search of the literature was conducted using the PubMed and Google Scholar databases with relevant keywords combined through Boolean operators. The selected articles were screened based on predefined inclusion and exclusion criteria, including original research articles published within the last ten years, accessible in full text, and addressing the association between medication adherence and blood pressure in hypertensive patients. The findings of the reviewed studies indicate that most articles reported a significant relationship between medication adherence and blood pressure levels. Patients with higher adherence to antihypertensive therapy tended to achieve better blood pressure control compared to those with lower adherence. Although variations in the strength of the reported associations were observed across studies, the overall direction of the relationship was consistent. These results suggest that adherence to antihypertensive medication plays an essential role in achieving optimal blood pressure control. Therefore, this review highlights the importance of continuous efforts to improve patient adherence as part of effective hypertension management strategies aimed at reducing the risk of long-term complications.

Nurun Nisaul Khusna; Haya Fatimah; Sri Oktavianah; Efnita Mayang Sari

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

Teamwork is a fundamental factor in social, organizational, and educational life, because in essence humans are social creatures that require the interaction and involvement of other individuals to meet their needs and achieve life goals. In the context of work, teamwork can be defined as the result of coordinated individual efforts that are able to produce higher performance than if work is done individually, or as a group of individuals working collectively to achieve common goals that are easier to achieve through collaboration. The implementation of teamwork plays an important role in accelerating job completion, improving individual and organizational performance, and being able to prevent overlapping tasks through good synchronization. Through intensive interaction, teamwork can have a positive impact on the overall performance of the group and also improve individual abilities through the process of knowledge and experience transfer between employees. The dimension of teamwork includes active member contributions, interaction and communication, consistency in maintaining focus on goals, quality of work results, and relevance of team members' knowledge and skills. Therefore, the effectiveness of teamwork is seen as the most important competitive advantage in an organization, making it a major factor that influences the increase in work productivity.

Alfiah A; Uchira Uchira

Jurnal Inovasi Sosial dan Pengabdian 2026 Lembaga Pengembangan Kinerja Dosen

Stunting is a serious health problem that affects the physical and cognitive development of children, especially in toddlers aged 0-24 months, with a prevalence that remains high in Indonesia. Community service at the Kapasa Health Centre aims to provide health education to mothers as a strategic step to prevent stunting, using interactive methods and counselling on balanced nutrition and the importance of monitoring child growth. The program has been successful in improving maternal knowledge, with the average score increasing from 34% before the program to 78% after education, demonstrating its effectiveness in changing knowledge of child nutrition. The interactive approach encourages participant engagement, allowing mothers to actively discuss and ask questions, while visual materials reinforce understanding. To effectively combat stunting, education must be complemented by greater knowledge of nutritious foods and by parental monitoring of child growth. Collaboration with local health authorities and community organizations is critical to sustaining these efforts and ensuring that important information reaches more families. Continuous evaluation and adaptive strategies will be essential to expanding the program's reach and effectiveness, ultimately encouraging healthier future generations and contributing significantly to stunting prevention and increased health awareness in the community.

Ayu irawati; Susianti Susianti; Arifa Usman; Hijrah Hijrah

Jurnal Inovasi Sosial dan Pengabdian 2026 Lembaga Pengembangan Kinerja Dosen

Balanced Nutrition Education and Strengthening Mothers' Participation in Posyandu Activities to Improve Toddler Nutritional Status Toddler nutrition continues to be a key focus in public health initiatives. Mothers' diet and active use of health services, particularly integrated health posts (Posyandu), are two factors that influence the nutritional status of toddlers. To help improve children's nutritional status, this community service project aims to strengthen mothers' involvement in Posyandu activities and raise their awareness of balanced nutrition. Thirty mothers of toddlers were targeted for this project, which was implemented in the Campalagian Community Health Center (Puskesmas) working area. Mothers were encouraged to actively participate in Posyandu activities through mentoring and education on balanced nutrition through counseling and interactive conversations. Mothers' attendance at Posyandu activities was monitored, and knowledge gains were measured using pre- and post-tests. The study found that mothers' average knowledge scores increased from 60 to 82, and mothers' attendance at Posyandu activities increased from 65% to 85%. This project demonstrates that balanced nutrition education and strengthening mothers' participation in Posyandu activities are effective in increasing mothers' knowledge and involvement, potentially supporting efforts to improve and prevent nutritional problems in toddlers on a sustainable basis.

Rahman, Novia Salsabila Ayuni; Abdul Basit; Ezza Padmaratri; Firza Agung Prakoso

Jurnal Hukum, Administrasi Publik dan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study evaluates the legal perspective concerning business competition in Indonesia regarding alleged abuse of dominant power in the competition between digital platforms TikTok Shop (including the acquisition of Tokopedia) and Shopee. The method applied is normative juridical with a case study approach, referring to Law Number 5 of 1999, particularly Articles 19–21 related to market control and Article 20 concerning below-cost selling practices. The analysis focuses on inter-platform integration, aggressive discount strategies, use of cross-platform data, as well as post-acquisition behavior that may hinder healthy competition. The assessment is conducted by considering market structure, business actors' behavior, and law enforcement efforts by the Business Competition Supervisory Commission (KPPU). Research findings indicate that although TikTok Shop has strong competitiveness following the acquisition, proving the existence of abuse of a dominant position requires meeting legal and economic provisions rigorously. Therefore, the implementation of conditional approval and remedial measures by the KPPU is considered a reasonable step to maintain a healthy business competition environment in the digital era.

Cantika Maharani Prastianti; Diah Navianti; Kamsul Kamsul

Jurnal ilmu Kesehatan Umum 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

Food safety is an important issue in the prevention of food-borne diseases because contaminated food can cause diseases such as diarrhea, typhoid fever, and food poisoning. Snack food vendors, as direct food handlers, have an important role in maintaining food hygiene and sanitation. Research Objective: To know the description of the sanitary hygiene behavior of snack food vendors in Jakabaring Sport City, Palembang City in 2025. Research Methods: This type of research is descriptive research. The population in this study is all snack food traders around the Jakabaring Sport City lake, Palembang City. The sample in this study was 36 people. The data collection tool is the questionnaire sheet. Data analysis was carriedout by univariate analysis. Research Results: The results of this study show that the characteristics of respondents based on gender are male (25.0%) and female (75.0%), young age < 47 years old (41.5%) and old age ≥ 47 years old (51.8%), the last education of elementary and junior high school is (52.8%) and high school-college (47.2%). Respondents' knowledge was not good (66.7%) and good (33.3%),respondents' attitudes were negative (36.1%) and positive (63.9%), respondents' actions were not good (55.6%) and good (44.4%). Conclusion: Although most traders have a positive attitude towards sanitation hygiene, the low knowledge and inappropriate actions indicate the need for regular education and supervision efforts to improve sanitation hygiene behavior among snack food traders.  

Abul A’la Al-Maududi; Annisa Zahria Putri H; Laisyah Shava Zein H; Naisya Audya Zahra; Lanina Syahdila +2 more

Jurnal Pengabdian dan Pembangunan Lokal 2026 Lembaga Pengembangan Kinerja Dosen

HIV and AIDS remain a public health challenge, particularly among adolescents who are vulnerable to risky behaviors. A lack of proper understanding of HIV and AIDS, along with persistent stigma against people living with HIV and AIDS (PLWHA), potentially increases the risk of transmission and hinders prevention efforts. This activity aimed to improve adolescents' knowledge and attitudes regarding HIV and AIDS prevention through health education. The activity was conducted at Al-Hasra High School in Bojongsari District, Depok City, involving 25 students as participants. The method used was interactive education accompanied by pre-test and post-test evaluation. The evaluation results showed an increase in participants' knowledge after the intervention, as reflected in both average scores and the proportion of students in the good knowledge category. These findings demonstrate the critical role of health education in improving adolescents' understanding of HIV and AIDS prevention. Therefore, similar education activities should be conducted continuously as promotive and preventive efforts to reduce the risk of HIV transmission from adolescence.

Siti Ma’wah Doifah; Luqman Effendi

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Posyandu (Integrated Health Post) is a community based health center that demonstrates community participation in health development. Posyandu provides a variety of integrated services, including family planning, maternal and child health (MCH), nutrition, immunization, and diarrhea management, all implemented simultaneously. Posyandu is also included in the Community-Based Health Efforts (UKBM) and is part of the Village Public Health Institution's activities. This study aims to analyze factors influencing mothers' visits to Posyandu by toddlers. The research method used was a literature review, examining ten relevant scientific articles. The article search was conducted through Google Scholar and Garuda databases, with the inclusion criteria being Indonesian-language articles published within the last five years (2021–2025). The study results indicate that factors influencing mothers' visits to Posyandu include knowledge, attitudes, education, employment, family support, the role of cadres, and access to health services. These findings emphasize the importance of strengthening the role of cadres and family support in increasing Posyandu visits.

Juni Erpida Nasution; Lidya Larassati; Arfi Sholahuddin

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

Islamic education in the digital era faces significant challenges in improving the quality of learning and developing students' critical thinking skills. One promising solution is the implementation of deep learning-based Islamic education, which can facilitate the teaching of religious material more effectively and easily accessible via the internet. Deep learning has the potential to strengthen students' critical thinking skills and understanding of Islamic values ​​in a more interactive and personalized manner. This study used a literature review method to analyze various relevant literature sources. The results indicate that deep learning can increase student engagement, enable personalized learning, and provide real-time evaluation of learning progress. However, the implementation of this technology also faces challenges, particularly related to the availability and quality of relevant data. Therefore, efforts are needed to improve data quality and develop learning models tailored to student needs to achieve optimal results in technology-based Islamic education.

Aji Prasojo; Alif Anggun Yuliasari; Eka Amelia Putri Dinanty

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

This study examines the management of Kediri Nite Carnival (KNC), an annual event organized by the Kediri City government to commemorate the city's anniversary and showcase local arts, culture, and tourism potential. This research uses qualitative methodology and employs literature analysis, observation, and documentation as case study methods. The Miles and Huberman interactive model is used to analyze the data. The Kediri City Tourism Office has implemented each stage of event management according to Goldblatt's concept: research, design, preparation, coordination, and evaluation. The focus of the research was to determine the objectives and target audience; the design highlighted the local cultural theme “Exotic Flower in Paradise”; planning included budget planning, scheduling, and promotional strategies through social media and collaboration with local media; coordination was carried out through task distribution and cross-team communication; and evaluation assessed the success of the event based on community feedback and its effects on tourism and the local economy. The research results show that KNC plays an important role in improving the public's perception of Kediri City as a creative and cultured city. However, efforts to increase the number of tourist visits in the long term still need to be made. It is hoped that these findings will help the local government develop a sustainable tourism communication plan.

Rajendra Sihite; Syarifur Ridho; Yefta Vianus Marbun

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

The maritime transport sector plays a vital role in international logistics, including the transport of special cargo such as live cattle, which requires specific administrative and operational handling. PT. Bahari Eka Nusantara Belawan Branch, as a ship agency company, is responsible for ensuring the smooth flow of ship services from arrival to departure at the Port of Belawan. This study aims to analyze the flow of agency management for special cattle cargo on the vessel MV Gloucester Express and to identify the coordination efforts carried out with relevant agencies to ensure service efficiency. The method used in this research is descriptive qualitative with data collected through field observations and literature studies. The results show that the agency flow involves three main stages: pre-arrival, arrival, and departure, with a focus on strict animal health documentation and coordination with the Quarantine Office. The study concludes that while the process generally runs well, administrative precision and real-time communication with the authorities are critical factors in preventing delays in unloading live cattle.

Dwi Sandy Prayuda; Suparman Suparman; Dina Rispianti

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

This study aims to analyze in-depth the process of handling special livestock cargo agency for cattle on the MV Gloucester Express ship, as well as to identify the efforts and coordination carried out with relevant agencies to ensure the efficiency and effectiveness of services while the ship is in the unloading port. The research method used is descriptive qualitative. Data was collected through field research with participatory observation techniques during the fieldwork period at PT. Bahari Eka Nusantara, supported by library research to strengthen the theoretical foundation regarding ship agency management and special cargo regulations. The research findings show that the process of handling special livestock cargo agency at PT. Bahari Eka Nusantara is well-structured, involving the preparation of detailed supporting documents, starting from the ship's arrival report to its departure. The efficiency of the service heavily relies on tight coordination with port authorities (KSOP and Animal Quarantine) and compliance with applicable technical policies. However, technical obstacles were found, such as the unpreparedness of cargo documents from the shipper and coordination issues during docking. Improvement efforts are being made through enhanced digital communication and accelerated document validation before the ship's arrival to minimize waiting time at the port.

Alfarizki Ramadhan; Dewi Nurmalasari; Wida Aristanti

Jurnal Ekonomi dan Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

In this era of ongoing digitalization, the use of information technology in records management is becoming increasingly crucial to ensure work efficiency and effectiveness. This study aims to examine the implementation of a dynamic archive storage system in the General Ledger Accounting Division of PT KPN Plantation. Specifically, this study identifies the obstacles encountered and analyzes the efforts made to overcome these challenges. Using a qualitative approach, primary data was collected through observation, interviews, and documentation studies with informants from General Ledger Accounting employees. Data analysis was carried out through a series of processes, including data collection, data reduction, data presentation, and conclusion drawing. The results of the study show that although the stages of archive management have been carried out systematically through a combination of physical procedures and digitization using E-Archive, its implementation still faces significant obstacles. The problems identified include managerial aspects such as high transaction volumes that cause document backlogs and space limitations, technical aspects such as the instability of the E-Archive system, and limited human resources with expertise in archiving. Collectively, these obstacles reduce the effectiveness and efficiency of the system, requiring a comprehensive and integrated improvement strategy to achieve reliable and sustainable archive management

Deanna Loren Siregar; Aida Sari; Faila Shofa

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

One of the key instruments for advertising travel destinations is the growth of social media, particularly Instagram. Nevertheless, a large number of Instagram followers does not automatically translate into a large number of visitor visits. Rio By The Beach Beach in Kalianda, South Lampung had the most visitors during the 2025 holiday season, despite having fewer Instagram followers than other beach attractions. This condition suggests that the effectiveness of electronic word-of-mouth (E-WOM) and social media marketing may have a significant impact on travelers' decisions to visit. Thus, the purpose of this study is to ascertain how tourists' decisions to visit Rio By The Beach in Kalianda, South Lampung, are influenced by Instagram social media marketing and electronic word-of-mouth. This study examines 170 visitors to Rio By The Beach using a quantitative methodology and selective sampling strategies. Questionnaires were sent as part of the data collection process, and SPSS software was utilized for multiple linear regression data analysis. The study's findings show that electronic word-of-mouth and Instagram social media marketing significantly and favorably influence travelers' decisions to visit. Electronic word-of-mouth has a greater impact than the other one. The study's conclusions suggest that tourism destination managers should concentrate their marketing efforts more on user interaction, high-quality information, and developing travel experiences that can promote the creation of positive electronic word-of-mouth (E-WOM) in order to boost travelers' decisions to come.

Herniyanti N; Nurul Hidayah Bohari; Lilis Qurani; Meri Karolina; Desi Ratnasari +1 more

Jurnal Pengabdian dan Pembangunan Lokal 2026 Lembaga Pengembangan Kinerja Dosen

Degenerative diseases are a major cause of morbidity in the elderly and continue to increase with age, lifestyle changes, and a lack of public awareness of the need for regular health check-ups. This community service activity aims to increase understanding and early detection of non-communicable diseases in people aged 30 years and older, particularly the elderly in the Appassarenge neighborhood, Bentenge Village, Ujung Bulu District, Bulukumba Regency. The activity methods included group exercise, blood pressure checks, blood sugar checks, health counseling, and referrals for participants with test results above normal limits. Data were analyzed descriptively to determine the proportion of participants with high blood pressure and blood sugar levels. The results showed that the majority of respondents had hypertension (70.97% of 31 participants), while 55.88% of 34 participants had high blood sugar levels. These findings indicate a high risk of non-communicable diseases in the elderly population related to diet, lack of physical activity, and a lack of regular health check-ups. This activity received a positive response because it provided easy access to health services and raised public awareness of the importance of early detection and adopting a healthy lifestyle. Overall, this community service activity contributed to increasing the elderly's knowledge and awareness of health, as well as supporting promotive and preventive efforts in preventing degenerative diseases.

Herni Hasifah; Rafi’ah Rafi’ah; Iga Maliga

Jurnal Inovasi Sosial dan Pengabdian 2026 Lembaga Pengembangan Kinerja Dosen

The biggest challenge faced by the community, especially vulnerable and poor groups, is the cost of managing chronic diseases. Even though there is national health insurance, non-medical costs, costs arising from self-medication, and limitations on certain benefits are still often obstacles that cause high out-of-pocket expenses for the community. The high costs of curative and rehabilitative care indicate that preventive and promotive efforts must be significantly improved, and one way to support the sustainability of these efforts is through a pre-emptive health financing scheme. Community service activities are carried out using a participatory approach so that community members are actively involved in the activities. The activities are carried out in three stages, that is preparation or needs identification, implementation and evaluation. The results of the activity show that the community's knowledge increased significantly because of the community service activity. Participants who took part in the activity also successfully designed a community-based financing scheme involving health savings, whereby each member makes agreed monthly contributions. This community service project demonstrates that community empowerment through the establishment of a pre-emptive financing scheme for chronic diseases can provide an effective, sustainable solution for improving public health.

Catherine Mosiara Kenyatta; Dwi Suhartini

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

The East African Breweries Limited is one of the most notable beverage manufacturers in East Africa. This study aims to explore the company’s integration of sustainable accounting, especially given the paucity of information on how organizations incorporate the now popular environmental, social and governance (ESG) considerations. It is for this reason that this paper hopes to provide profound insight into the mater especially within the Kenyan corporate context. The author utilized a descriptive qualitative approach and used highly credible secondary sources, including sustainability reports, expert reviews, policy documents and recent scholarly materials. Thematic content analysis ensured the study identifies strategies used by companies currently, the most strategic integration frameworks and the impact of these mechanisms on stakeholder value and overall decision-making. Findings show that the organization has made significant inroads in implementing sustainability. Still, there are challenges that continue to face this process, including inadequate integration into the financial decision-making process and poor reporting. Undoubtedly, this paper valuable real-world recommendations for boosting integration of sustainability efforts into accounting and contributes to the current academic discourse on the significance of corporate sustainable accounting in East Africa.