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Zulfan Amirul Ghozali; Yeni Oktaviani

Pajak dan Manajemen Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This Development Project aims to analyze and formulate strategies for improving the performance of Human Resources (HR) among village officials in the Pangkalan Lunang Village Government by applying the SWOT analysis approach. The performance of village officials plays a crucial role in implementing various village development programs, as they serve as the front line in carrying out government policies. This project employs a qualitative method with data collection techniques including in-depth interviews, observations, and document studies. The SWOT analysis results indicate that village officials in Pangkalan Lunang Village possess several strengths, such as high dedication and a strong understanding of their duties and responsibilities. However, they also face weaknesses such as limited training opportunities and low managerial capacity. The analysis further reveals several opportunities that can be leveraged, including government policy support and available training programs, as well as challenges like low community participation in village development activities. Based on these findings, this Development Project proposes strategies to enhance the performance of village officials, including capacity building through regular training, increasing community participation, and strengthening coordination among related institutions. It is expected that the proposed strategies will improve the efficiency and effectiveness of village officials’ performance in supporting development in Pangkalan Lunang Village.

Udayat Udayat; Mia Kusmiati

International Journal of Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to develop a digital-based governance model for village finance to support the realization of a Smart and Green Village. The study analyzes how digital transformation in village finance management can increase transparency, accountability, and efficiency, while promoting sustainability-oriented budgeting and environmental practices. A Systematic Literature Review (SLR) was used to identify, evaluate, and synthesize scientific publications from 2022 to 2025, accessed through reputable databases such as ScienceDirect, Springer, Wiley, Taylor & Francis, SAGE, ACM, and IEEE. The review focused on topics including digital governance in villages, digital public finance, smart village development, green budgeting, environmental sustainability, and rural digital transformation. Findings indicate that digital-based village finance governance enhances administrative efficiency, strengthens budget transparency through real-time monitoring, minimizes financial deviation risks, and boosts public participation in fiscal accountability. Integrating digital systems with green budgeting features enables the prioritization of sustainable programs, such as renewable energy, waste management, climate change mitigation, and green infrastructure development. The study suggests a comprehensive digital-based governance model that includes e-budgeting, e-accounting, digital payment systems, public transparency dashboards, and environmental performance indicators to support the implementation of a Smart and Green Village. This research offers strategic insights for village governments, policymakers, and practitioners on the importance of adopting digital governance tools to improve financial management and strengthen sustainable development at the local level.

Diana Zumrotus Sa’adah; Septi Tri Dinanti; Mahrifatun Khasanah; Mona Chairun Nisa; Asih Tri Utami +1 more

Jurnal Ekonomi dan Keuangan Islam 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The rapid development of technology and the dynamic global labor market require young generations, particularly Generation Z, to possess career readiness that is determined not only by technical skills but also by non-technical competencies, or soft skills. This study aims to analyze the role of soft skills, particularly creativity, in shaping the career preparedness and success of Generation Z. Literature synthesis indicates that Generation Z excels in digital literacy and technological adaptability but still faces challenges in social and emotional competencies, such as effective communication, empathy, and cross-generational collaboration. The imbalance between hard skills and soft skills affects work effectiveness, career mobility, and the ability to build professional networks. Creativity emerges as a strategic soft skill that enhances motivation, innovation, and productivity, and can be developed through the integration of soft and hard skills, project-based learning approaches, educational technology, and the strengthening of self-efficacy. The study also identifies challenges in fostering creativity in real workplace environments, including hierarchical organizational cultures and limited mechanisms for rewarding new ideas. Based on these findings, it is recommended that educational institutions, industries, and policymakers collaborate to create a sustainable ecosystem for soft skills development, enabling Generation Z to become innovative and adaptive change agents in a competitive global career landscape.  

Novita Febrian; Yeni Fitria; Nur Afidah; Maratun Nafi’ah A.Z; Sinta Nur A.Z

Jurnal Bisnis Inovatif dan Digital 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Village-Owned Enterprises are pivotal in driving village development through sustainable management of local resources. This study analyzes the management of Unggul Bahtera BUMDes in Babakan Village, Banyumas Regency, focusing on planning, organizing, implementation, and evaluation, as well as the factors that support and hinder its progress. Employing a descriptive qualitative approach, data were gathered through interviews, observations, and documentation. The findings reveal that while BUMDes Unggul Bahtera has demonstrated effective planning and implementation, marked by participatory strategies and strong institutional coordination, it faces challenges in evaluation, particularly in enhancing supervision and reporting mechanisms. Key supporting factors include strong village government backing and active community participation, whereas limitations in human resources and business capital pose significant challenges. This research provides valuable insights into the management of BUMDes and highlights the importance of addressing evaluation gaps to ensure long-term sustainability. The findings are expected to serve as a reference for other villages in managing BUMDes more professionally and sustainably, promoting inclusive economic development. By identifying best practices and areas for improvement, this study contributes to enhancing the role of BUMDes in fostering rural economic growth and community empowerment. Ultimately, it offers practical recommendations for policymakers and practitioners seeking to optimize BUMDes performance.

Ifanisari, Ameilia Budi; Widodo, Condro

Jurnal Riset Rumpun Ilmu Ekonomi 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze the implementation of internal control in the receivables audit process and evaluate its effectiveness in minimizing the risk of bad debts in a health center environment. Receivables, especially those originating from health services to JKN participants and general patients, can cause problematic receivables if not managed effectively. This study uses a descriptive qualitative approach with data collection through observation, interviews and documentation review during the audit by a public accounting firm. The results of the study indicate that there are still weaknesses in the internal control structure such as suboptimal separation of duties, an unintegrated receivables information system and a weak bad debt reserve policy. In addition, late payments by third parties and poor patient administration knowledge are also external factors that influence the high risk of bad debts. Therefore, improving the internal control system, implementing information technology and strengthening coordination with the guarantor are very important to reduce the risk of bad debts and increase accountability for financial management in the health center environment.

Liya Setiawati

International Journal of Islamic and Economic Education 2025 International Forum of Researchers and Lecturers

This study explores the intellectual and thematic evolution of green sukuk research within Islamic sustainable finance from 2015 to 2025. Using a hybrid methodological design that integrates the PRISMA-guided Systematic Literature Review with Watase Uake network analysis, the study identifies 17 core Scopus-indexed articles that collectively define the field’s conceptual and empirical development. Results reveal a three-phase evolution: (1) a formative stage emphasizing ethical legitimacy and Sharia compliance; (2) a transitional phase integrating pricing efficiency, market risk, and policy frameworks; and (3) a maturity phase characterized by econometric modeling, behavioral-finance integration, and sustainability governance. Thematic clusters extracted from bibliometric mapping include financial performance and market dynamics, institutional legitimacy and policy frameworks, behavioral intention and investor psychology, and technological innovation and ESG disclosure. Despite methodological advancement, the literature remains geographically concentrated in Malaysia and Indonesia and exhibits theoretical fragmentation across behavioral, financial, and institutional models. Findings highlight key research gaps involving contradictory evidence on yield–risk relationships, inconsistent behavioral determinants of investment intention, and insufficient integration of moderating or mediating mechanisms. The study advances theoretical pluralism by connecting the Theory of Planned Behavior (TPB), Institutional and Legitimacy Theory, and Resource-Based View (RBV) into an integrated model explaining how legitimacy, behavior, and strategic capability jointly drive green sukuk adoption. Policy implications emphasize the need for harmonized regulation, behavioral incentives, and digital transparency to strengthen credibility and accelerate sustainable-finance transformation in line with SDGs 7 and 13.

Santi Octaviani; Kodriyah Kodriyah; Nikke Yusnita Mahardini; Zalfa Kaila Widi Utami

International Journal of Economics, Commerce, and Management 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the influence of financial factors on the capital structure of basic chemical manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The sample selection method used is purposive sampling, with specific criteria resulting in a sample of 51 companies and a total of 255 data points. After data processing, 80 outliers were identified, reducing the final sample to 175 company data points. This research adopts a quantitative approach, utilizing multiple linear regression analysis with SPSS version 25. The findings reveal that profitability, asset structure, company size, and business risk have a significant impact on capital structure. In contrast, sales growth and dividend policy do not show a significant contribution to capital structure. Based on these findings, it is recommended that companies in the basic chemical manufacturing sector focus on improving profitability, optimizing asset structure, and managing business risks effectively to strengthen their capital structure. Additionally, company size should be considered when making financing decisions. Since sales growth and dividend policy were not significant factors, firms might prioritize internal financial management and risk control over aggressive sales expansion or dividend adjustments when aiming to optimize their capital structure. Future research could explore other potential factors or use alternative methodologies to deepen understanding in this area.

Suparman Suparman; Junaidi Junaidi; Ahmad Yani Kosali; Dahnial Dahnial

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity was carried out by lecturers of the College of Administrative Sciences (STIA) Satya Negara Palembang as part of fulfilling the obligations of the Tridarma of Higher Education, specifically in the aspect of community service. This program aims to increase citizen participation in public service evaluation by implementing a web-based digital suggestion box system at the Palembang City Tourism Office. This activity is motivated by the low effectiveness of conventional suggestion boxes, which are often less transparent, difficult to access, and slow to implement. Through a participatory approach and the use of digital technology, this system is designed to enable people to convey their aspirations, criticisms, and suggestions online with guaranteed identity confidentiality. The results of the implementation showed a significant increase in the number of suggestions, a reduction in response time from seven to two working days, and a community satisfaction rate of 92.74%. The implementation of this system also forms a more open and participatory pattern of public communication between the community and local governments. This activity has practical, academic, and policy implications as a model for implementing digital participatory governance that supports the principles of good governance and digital transformation of public services.

Suparman Suparman; Junaidi Junaidi; Ahmad Yani Kosali; Dahnial Dahnial

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity was carried out by lecturers of the College of Administrative Sciences (STIA) Satya Negara Palembang as part of fulfilling the obligations of the Tridarma of Higher Education, specifically in the aspect of community service. This program aims to increase citizen participation in public service evaluation by implementing a web-based digital suggestion box system at the Palembang City Tourism Office. This activity is motivated by the low effectiveness of conventional suggestion boxes, which are often less transparent, difficult to access, and slow to implement. Through a participatory approach and the use of digital technology, this system is designed to enable people to convey their aspirations, criticisms, and suggestions online with guaranteed identity confidentiality. The results of the implementation showed a significant increase in the number of suggestions, a reduction in response time from seven to two working days, and a community satisfaction rate of 92.74%. The implementation of this system also forms a more open and participatory pattern of public communication between the community and local governments. This activity has practical, academic, and policy implications as a model for implementing digital participatory governance that supports the principles of good governance and digital transformation of public services.

Febriani, Meri; Indrati, Menik

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

This study aims to analyze the effect of cum and ex-dividend dates and company size on stock prices using the Dividend Payout Ratio (DPR) as a moderating variable. This study uses multiple linear regression analysis with moderating variables on companies listed on the Indonesia Stock Exchange. This research is based on signaling theory, which states that dividend information can serve as a signal for investors in making investment decisions. The results of the study indicate that all independent and moderating variables in the model simultaneously have a significant influence on stock prices. This suggests that the regression model used in this study is valid and can comprehensively explain stock price variations. This study implies that companies need to develop a more structured financial communication strategy, particularly in the disclosure of dividend information. Not only should the timing of dividend distribution be communicated, but the number of dividends to be distributed should also be clearly communicated to strengthen investor response. The implementation of this strategy must be accompanied by compliance with OJK and IDX regulations to maintain market confidence and increase the value of company shares.

Dwi Hanadya; Rima Febrianti

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This training activity aims to strengthen the work competency of vocational students in the hospitality industry, particularly in the restaurant service aspect. The training was held on May 23, 2025, at the Bina Darma Hotel, Palembang, involving students from the Hospitality and Culinary Arts Study Program at the Prasetiya Mandiri Polytechnic, Palembang. The methods used were experiential learning and industry-based training, which emphasize learning through direct experience in a real work environment and reflection on the practices carried out. During the training, students were actively involved in restaurant service activities, from welcoming guests and serving food and drinks, to implementing work ethics and professional communication. Evaluation results showed a significant improvement in the students' service skills, communication skills, and work attitudes. In addition to providing benefits to the students, this activity also provides benefits to the hotel in the form of additional staff support in service and potential long-term collaborations. Overall, this training is in line with the Merdeka Belajar-Kampus Merdeka (MBKM) policy that encourages project-based learning and industry partnerships, and has proven effective in increasing employability skills and strengthening the synergy between the world of vocational education and the world of work.

Dwi Hanadya; Rima Febrianti

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This training activity aims to strengthen the work competency of vocational students in the hospitality industry, particularly in the restaurant service aspect. The training was held on May 23, 2025, at the Bina Darma Hotel, Palembang, involving students from the Hospitality and Culinary Arts Study Program at the Prasetiya Mandiri Polytechnic, Palembang. The methods used were experiential learning and industry-based training, which emphasize learning through direct experience in a real work environment and reflection on the practices carried out. During the training, students were actively involved in restaurant service activities, from welcoming guests and serving food and drinks, to implementing work ethics and professional communication. Evaluation results showed a significant improvement in the students' service skills, communication skills, and work attitudes. In addition to providing benefits to the students, this activity also provides benefits to the hotel in the form of additional staff support in service and potential long-term collaborations. Overall, this training is in line with the Merdeka Belajar-Kampus Merdeka (MBKM) policy that encourages project-based learning and industry partnerships, and has proven effective in increasing employability skills and strengthening the synergy between the world of vocational education and the world of work.

Tioma Theresia Tp Bolon; Lastri Octaviani Girsang; Nara Pangihutan Saragih; Dea Riskylina Simamora; Aprinawati Aprinawati +1 more

Jurnal Manajemen Bisnis Digital Terkini 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Digital transformation has become a necessity for State-Owned Enterprises (BUMN), particularly BRI, to face disruptions in the technological era. This study evaluates the reskilling and upskilling programs at BRI Medan in addressing the need for digital competencies, productivity improvement, and digital banking services. A mixed-method approach was used through in-depth interviews and questionnaires with program participants and HR management at BRI Medan, supported by digital policy documents and performance reports. The analysis focused on digital competencies, participant satisfaction, team performance impact, and regional implementation scale. Initial results indicate that the program emphasizes digital literacy, cybersecurity, the use of digital platforms, basic data analytics, and digital customer service. There was an improvement in skills and adaptability despite challenges such as limited training resources, varying employee profiles, and the need for job-specific customization. Positive impacts on operational efficiency and digital customer satisfaction were identified, with the acceleration of data-driven initiatives. The discussion highlights sustainable design, routine monitoring and evaluation, and the integration of the program into career paths. Policy implications: expansion of the program at Medan branches with a clear budget and strengthening the digital learning ecosystem. This study provides a practical overview of how BUMN, particularly BRI Medan, manages digital transformation through regional competency development.

Iqbal Saputra; Taat Kuspriyono; Yunidyawati Azlina

Riset Ilmu Manajemen Bisnis dan Akuntansi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to determine the effect of motivation and physical work environment on employee performance at the Pegadaian Branch Office in Kelapa Dua, Depok. The method used is a quantitative approach with the distribution of questionnaires to 33 respondents as samples. This study uses a saturated sampling technique. The data analysis was conducted using IBM SPSS version 21 through validity tests, reliability tests, classic assumption tests (normality, multicollinearity, heteroscedasticity), multiple linear regression tests, T tests, F tests, and determination coefficients. The results show that both motivation and physical work environment partially have a positive and significant effect on employee performance. Motivation contributes 50.4%, while the physical work environment contributes 50.9%. Simultaneously, both motivation and physical work environment together have an influence on employee performance of 63.8%. Meanwhile, the rest is influenced by other factors that were not examined in this research. Based on the results of this study, it can be concluded that increasing motivation and improving the physical work environment can effectively enhance employee performance. These findings are expected to serve as a reference for management in making human resource policy decisions. Future researchers are encouraged to increase the number of respondents and introduce other variables to obtain more detailed analysis results.

Hanif Achmad Shohiburriyadh; Wilda Ayunin Nufus; Nur Nafi’atul Jannah; Ahmadi Ahmadi; Mu’alimin Mu’alimin

Jurnal Manajemen dan Pendidikan Agama Islam 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Conflict is an inseparable part of social interaction within organizational and educational life. When not properly managed, conflict can disrupt institutional stability and effectiveness. Therefore, understanding the definition of conflict and its management strategies is crucial for both academics and practitioners. This study aims to review recent literature on the definition of conflict and conflict management strategies in educational and organizational contexts, guided by two research questions: (1) how is conflict defined in the literature from 2020 to 2025, and (2) what conflict management strategies are most commonly applied across various contexts. The method used is a literature review, with data collected through Google Scholar and the Publish or Perish application using the keyword “definition of conflict.” From a total of 20 identified articles, 18 were selected through a screening process based on recency, open access, and topic relevance. The findings indicate that the definition of conflict is contextual and multidimensional, while the management strategies generally include communication, negotiation, and institutional policy.

Masitoh, Gustina; Masitoh, Gustina; Yadi, Yadi; Rohmah, Miftakhur; Carolina, Debi +1 more

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

Digital transformation has become a crucial requirement for Micro, Small, and Medium Enterprises (MSMEs) to enhance their competitiveness in the technological era. This study aims to examine the trends and challenges faced by MSMEs in the digitalization process through a systematic literature review (SLR) approach. A total of 35 scholarly articles published within the last five years were analyzed using specific inclusion and exclusion criteria. The findings indicate that the digitalization trends among MSMEs encompass the adoption of cloud-based technologies, the use of social media for marketing, the utilization of e-commerce platforms, and the integration of digital financial systems. However, the main challenges identified include low digital literacy, limited infrastructure, relatively high implementation costs, resistance to change, and insufficient policy support. This study not only provides a comprehensive understanding of the current state of MSME digital transformation but also identifies research gaps that have been rarely discussed. Furthermore, it offers strategic directions for researchers, MSME practitioners, and policymakers to develop more targeted strategies in accelerating and expanding digital transformation within Indonesia’s MSME sector.

Dea Ayunda; Dwi Rizka Nadila Lubis; Hayyun Maharani; Tengku Darmansah

Jurnal Manajemen dan Pendidikan Agama Islam 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This study examines the influence of Islamic education policy on the development of students' religious character at MAS Laboratory IAIN SU Medan. The background of this study lies in the importance of Islamic educational institutions in shaping not only students' intellectual capacity but also their spiritual and moral identity. The study also examines how educational policies relate to curriculum, learning processes, institutional culture, and teacher roles contr To get data from teachers, students, and school administrators, a qualitative descriptive approach was used, which included observations, interviews, and documentation. The results show that students' development of religious character is significantly impacted by the adoption of Islamic education policies. Key elements that support students' faith, self-discipline, and moral principles include teacher modeling, consistent religious practices in school activities, and integrated learning between religious and general courses. Nevertheless, issues like uneven policy implementation and low teacher proficiency continue to impede the best possible results. According to the study, maintaining and enhancing kids' religious character formation in Islamic educational contexts requires professional teacher development, continuous policy execution, and close community, parent, and school involvement.

Mursalin Mursalin; Khaeriyah Khaeriyah

International Journal of Economics, Commerce, and Management 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Regional budget management constitutes a critical foundation for achieving good governance in the era of decentralization and regional autonomy. This article comprehensively examines the pivotal role of accountability and transparency as essential instruments in enhancing the quality of regional budget governance. Employing a qualitative research methodology through systematic literature review and policy analysis, this study investigates the conceptual framework, implementation mechanisms, and practical implications of accountability and transparency principles in regional financial management. The findings reveal that robust implementation of accountability mechanisms—including financial reporting systems, internal and external oversight, and performance measurement—coupled with comprehensive transparency practices through information disclosure, public participation, and digital technology utilization, significantly contribute to strengthening institutional legitimacy, enhancing budget allocation efficiency, and preventing corruption. The research identifies that accountability is operationalized through multiple layers including legal compliance, procedural adherence, program effectiveness, and policy justification, while transparency manifests through open access to budget documents, participatory planning processes, and technology-enabled information systems. However, the study also uncovers substantial implementation challenges encompassing limited human resource capacity in financial management, inadequate inter-agency coordination, varying levels of public financial literacy and participation, and disparities in technological infrastructure between urban and rural areas. These challenges necessitate a multi-dimensional approach to reform. The article proposes evidence-based policy recommendations including systematic capacity building programs for government apparatus, strengthening regulatory frameworks with effective enforcement mechanisms, community empowerment through financial literacy initiatives, strategic investment in integrated digital platforms, and fostering collaborative partnerships among government institutions, legislative bodies, oversight agencies, civil society organizations, and citizens.

Syafaruddin Syafaruddin; Andi Riska Andreani S

International Journal of Management and Digital Sciences 2025 International Forum of Researchers and Lecturers

Digital transformation has fundamentally reshaped the landscape of public service delivery worldwide, with e-government emerging as a critical mechanism for enhancing government efficiency, transparency, and citizen engagement. This article provides a comprehensive analysis of e-government implementation in Indonesia, examining the trajectory of digital transformation in public services, the institutional frameworks supporting this transition, and the multifaceted impacts on service quality and governance outcomes. Through systematic literature review and critical policy analysis, this research explores the evolution of Indonesia's e-government initiatives from early adoption to current comprehensive digital service platforms, investigating both successes and persistent challenges. The findings reveal that Indonesia has made substantial progress in developing e-government infrastructure and applications across national and local government levels, with notable achievements including integrated digital identity systems, online business licensing platforms, and citizen complaint management systems. These initiatives have demonstrably improved service accessibility, reduced processing times, minimized corruption opportunities, and enhanced government responsiveness. However, implementation remains uneven across regions and government institutions, constrained by factors including digital infrastructure disparities, limited digital literacy among citizens and officials, organizational resistance to change, inadequate interoperability between systems, and cybersecurity vulnerabilities. The research identifies critical success factors for effective e-government implementation including strong leadership commitment, adequate resource allocation, comprehensive capacity building programs, citizen-centric design principles, robust legal frameworks, and collaborative partnerships between government, private sector, and civil society.

Ari Rahmatullah Fauzi; Istikhori Istikhori; Muhamad Rafli

Jurnal Manajemen dan Pendidikan Agama Islam 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This study examines the transformation of Islamic education in the digital era, focusing on issues, challenges, and opportunities. The development of digital technology has brought significant changes in Islamic learning, including curriculum innovation, teacher competence, digital literacy, and the ethical use of technology. Using a qualitative literature review method, this article analyzes primary and secondary data from national and international journals to present a comprehensive discussion. The findings highlight that while digital transformation provides opportunities for broader access to knowledge, it also raises concerns about the digital divide, the role of teachers, and the maintenance of Islamic values. Furthermore, the increasing reliance on digital tools in education has intensified the need for teachers to adapt to new technologies and methodologies. The study concludes that strengthening digital literacy, professional teacher training, and appropriate policy support are crucial for optimizing Islamic education in the digital age. The findings stress the importance of balancing technological integration with the preservation of traditional Islamic values in educational practices.