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Iza Saniyatun; Said Said; Idris Idris

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the influence of Financial Literacy, the use of Digital Payments, Lifestyle, and Pocket Money on the Consumptive Behavior of Generation Z. The research subjects were students of the Faculty of Economics and Business, Budi Luhur University. This study uses a quantitative approach with a survey method through the distribution of online questionnaires. The population in this study consisted of 1,017 active students of the Faculty of Economics and Business, Budi Luhur University, from the 2022-2025 batch, with a sample size of 100 respondents determined using the Slovin formula and non-probability sampling technique with purposive sampling method. The data obtained were analyzed using SPSS version 25 with multiple linear regression analysis, classical assumption testing, model feasibility testing (F test), t test, and coefficient of determination (R²). The results showed that financial literacy, lifestyle, and pocket money significantly influenced students' consumptive behavior. Meanwhile, the use of Digital Payment does not significantly affect students' Consumptive Behavior. In addition, the results of the model feasibility test (F test) show that Financial Literacy, the use of Digital Payment, Lifestyle, and Pocket Money together significantly affect Consumptive Behavior, so that the regression model is declared feasible for use.

Dinah Arifah; Isyana Emita

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

As a manufacturing company engaged in the processing of copper and wire products, PT Tembaga Mulia Semanan, Tbk requires human resources with optimal performance to support the achievement of organizational goals. This study aims to examine the effect of work motivation and work environment on employee performance at PT Tembaga Mulia Semanan, Tbk. This research employed a quantitative approach with data collection conducted through questionnaire distribution. The research population consisted of all employees of the South Continuous Rod (SCR) Division, totaling 65 employees, with a sample of 42 respondents. The collected data were analyzed using multiple linear regression analysis with the assistance of SPSS software. The results of the t-test indicate that work motivation partially has a positive and significant effect on employee performance, as shown by a t-value of 4.265 which is greater than the t-table value of 2.022, with a significance level of 0.000 < 0.05. The work environment also partially has a positive and significant effect on employee performance, indicated by a t-value of 6.080 which is greater than the t-table value of 2.022 and a significance value of 0.000 < 0.05. Furthermore, the F-test results show that work motivation and work environment simultaneously have a positive and significant effect on employee performance. The coefficient of determination (R²) of 63.52% indicates that variations in employee performance can be explained by work motivation and work environment, while the remaining percentage is influenced by other factors outside this study.

Livia Naomi Rigawara

Federalisme : Jurnal Kajian Hukum dan Ilmu Komunikasi 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The phenomenon of mafqud (missing heirs) creates complex legal issues within Islamic inheritance law, particularly regarding the realization of justice and legal certainty in the distribution of estate assets. This study examines the legal position of mafqud as a temporary impediment in inheritance allocation and analyzes the procedural mechanisms applied by religious courts in determining mafqud status. Employing a normative juridical method, this research relies on primary legal materials, including the Qur’an, Hadith, classical fiqh references, and relevant judicial decisions, supported by secondary materials such as academic books and scholarly journals. The findings indicate that mafqud serves as a temporary barrier to inheritance distribution, requiring careful judicial assessment to ensure the protection of all heirs’ rights while remaining consistent with Islamic legal principles and the applicable national legal system. Therefore, structured and systematic procedures implemented by religious courts play an essential role in guaranteeing both justice and legal certainty in inheritance disputes involving mafqud.

Arief Rahman Hakim; Karjo Padondan

JTI : Jurnal Teknologi dan Informatika 2026 STMIK Pesat Nabire

Electricity Usage Control (P2TL) is a strategic program of PT PLN to reduce losses due to illegal electricity usage. This study aims to analyze the use of Geographic Information Systems (GIS) based on QGIS in supporting P2TL monitoring in Nabire Regency. The data used includes 54,939 customer coordinate points, collected through field surveys using GPS with a high level of accuracy. The method applied is descriptive spatial analysis with overlay techniques and spatial clustering. The results of the study show an uneven distribution of customers between districts, with the highest concentration in Nabire District (18,247 customers or 33.2%). The dominant tariff type is R1T (60.3%) with the largest power capacity of 1300 VA (49.5%). Spatial analysis identified 12 hotspots and 8 priority monitoring zones. The application of GIS increases the effectiveness of identifying vulnerable areas by 78% and reduces the duration of field inspections by 45%. The resulting thematic map visualization provides significant support in location-based decision making.

Fatma Ayu Widyoputri, Yohana Maritza; Atika Mutiarachim

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

This study aims to analyze how the TikTok and Instagram Reels algorithms play a role in the distribution of multimedia content and their implications for content visibility, user engagement, and digital marketing practices. The research method used is a qualitative approach through a Systematic Literature Review by analyzing articles from accredited national journals and reputable international journals published in the period 2020-2025. The literature search process was carried out systematically through openly accessible scientific databases, then selected using inclusion and exclusion criteria to ensure the relevance and quality of the sources. The research findings show that the TikTok and Instagram Reels algorithms both rely on analysis of user behavior, initial engagement levels, and the characteristics of short-form audiovisual content in determining content distribution. TikTok emphasizes an interest-based recommendation system that allows content from new creators to gain broad reach, while Instagram Reels combines algorithmic recommendations with established social networks. The implications of this study emphasize that understanding the mechanics of algorithms is a strategic factor for content creators, business actors, and digital marketing practitioners in designing effective, adaptive, and sustainable multimedia content distribution strategies.

Gusniyati Abustan; Indra Kertati; Charis Christiani

International Journal of Social Welfare and Family Law 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This research aims to analyze the implementation of public service innovations through the Cheap Food Movement in realizing sustainable food security in Sorong City. The research uses a qualitative approach, collecting data through in-depth interviews, observations, and documentation of key informants at the Sorong City Food Security Office, business actors, and beneficiary communities. Data analysis used the Miles and Huberman model, with triangulation of sources and methods to ensure data validity. The study results show that the Cheap Food Movement has increased community food accessibility through regular implementation, a coordinated distribution system, and partnerships with local farmers. Price affordability is achieved through cross-subsidization and a reduction of up to 30% of the market price in the distribution chain. The program's sustainability is supported by local economic empowerment and multi-stakeholder collaboration. The research implications inform the development of public service innovation models grounded in community needs. The study's limitations lie in its focus on a single region, which limits generalization. Recommendations aim to expand the program's scope, strengthen technology-based monitoring systems, and replicate models in other areas with similar conditions.

Karo Karo, Riduansyah; Iskandar Iskandar; Zainal Arif

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Starfruit (Averrhoa bilimbi L.), commonly known in Indonesia as belimbing wuluh, is widely used as a natural acid in traditional cuisine. It is often processed into dried sour starfruit (asam sunti), which can last 1–1.5 years. However, traditional sun-drying methods are inefficient due to weather dependency, long processing times, and inconsistent product quality and color. This study aims to design and develop a tunnel-type starfruit dryer equipped with a blower system and heat control based on the Arduino Mega 2560. The research employs a quantitative method to evaluate tool performance. The dryer is cylindrical and supported by key components, including LPG gas as a heat source, a blower for air circulation, and a drum holder. Drying is conducted in six stages, each lasting 120 minutes, totaling 12 hours to achieve optimal dryness. Temperature monitoring at three points (T1, T2, T3) uses a MAX6675 sensor with a thermocouple connected to the Arduino Mega 2560, while weight measurement is done manually. Results indicate the tool functions effectively. A denser drying chamber and proper blower installation are recommended to ensure even heat distribution and improved drying efficiency for community use.

Riduansyah Karo Karo; Iskandar Iskandar; Zainal Arif

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2026 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Starfruit (Averrhoa bilimbi L.), commonly known in Indonesia as belimbing wuluh, is widely used as a natural acid in traditional cuisine. It is often processed into dried sour starfruit (asam sunti), which can last 1–1.5 years. However, traditional sun-drying methods are inefficient due to weather dependency, long processing times, and inconsistent product quality and color. This study aims to design and develop a tunnel-type starfruit dryer equipped with a blower system and heat control based on the Arduino Mega 2560. The research employs a quantitative method to evaluate tool performance. The dryer is cylindrical and supported by key components, including LPG gas as a heat source, a blower for air circulation, and a drum holder. Drying is conducted in six stages, each lasting 120 minutes, totaling 12 hours to achieve optimal dryness. Temperature monitoring at three points (T1, T2, T3) uses a MAX6675 sensor with a thermocouple connected to the Arduino Mega 2560, while weight measurement is done manually. Results indicate the tool functions effectively. A denser drying chamber and proper blower installation are recommended to ensure even heat distribution and improved drying efficiency for community use.

Kristia Yuliawan; Abigael Jenifer Simopiaref

JTI : Jurnal Teknologi dan Informatika 2026 STMIK Pesat Nabire

Geographic Information Systems (GIS) based on ArcGIS are crucial tools for analyzing and visualizing the equitable distribution of Land and Building Tax (PBB) in Nabire Regency. This research aims to design a comprehensive spatial infographic that illustrates PBB distribution and assists the Nabire Regency Revenue Agency (Bapenda) in identifying potential areas for increased revenue. Through the processing of spatial and non-spatial data, the study reveals significant imbalances in PBB collection across different regions, with urban and economic centers showing higher achievements compared to peripheral areas. The resulting thematic maps and pie diagrams effectively visualize the proportion of PBB potential versus realization, highlighting areas with untapped tax potential. These findings underscore that geospatial visualization not only aids in making fair and equitable fiscal policies but also plays a strategic role in raising public awareness and participation in PBB payments, aligning with principles of fiscal justice and optimalization of Local Own-Source Revenue (PAD).

Rahman, Yahya Ibadu; Trisnawati, Septian Nur Ika; Alfarizi, Salman; Ridho, Ahmad Rasyid; Nisa, A Mawardatun +2 more

Karya Nyata : Jurnal Pengabdian kepada Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

The global environmental crisis requires a development approach that not only focuses on economic aspects but also on ecological sustainability and humanity's moral responsibility toward nature. The perspective of ecotheology views the environment as a trust that must be preserved through spiritual awareness and social practices. This community service aims to internalize the values of ecotheology to strengthen ecological culture and support sustainable village development. The method used is a participatory approach based on community empowerment through three stages: preparation, implementation, and follow-up. The core activities include educating ecotheology values, fish seed distribution, tree planting, and strengthening waste bank management. The results show an increase in ecological awareness among the community, marked by a change in their view of environmental responsibility, the development of eco-friendly habits, and strengthened social solidarity. The integration of spiritual values in ecological practices has proven effective in building a collective culture that supports village sustainability. This program demonstrates that a value-based approach and direct experience can drive a sustainable transformation of ecological behavior.

Nurzahara Sihombing; M. Agung Rahmadi; Rabiatul Adawiyah Nasution; Nabila Sita; Amanda Aulia Putri +4 more

Jurnal Ilmu Kesehatan 2026 Lembaga Pengembangan Kinerja Dosen

This study comprehensively analyzes the impact of sectarian conflict on mental health in Kirkuk through an ethnoreligious meta-analysis of 42 studies with a total of N=15,427 participants published between 2003 and 2023. The quantitative synthesis indicates a PTSD prevalence of 47.3% (95% CI: 44.2–50.4) among victims of sectarian conflict, with an uneven distribution across groups, where the Turkmen minority records the highest prevalence at 56.8%, exceeding Arab Sunni at 43.2% and Kurdish at 41.5%. Logistic regression analysis demonstrates that direct exposure to sectarian violence increases the risk of major depression by 3.4 times (OR=3.42, p<.001), anxiety by 2.8 times (OR=2.83, p<.001), and psychosomatic disorders by 2.5 times (OR=2.54, p<.001). Further meta-regression identifies duration of conflict exposure (β=.426, p<.001) and intensity of sectarian violence (β=.389, p<.001) as significant predictors of symptom severity. In contrast to the findings of Cummings et al. (2013) and Eltally (2019), which emphasize the general impact of conflict, this study reveals specific intergenerational trauma patterns within distinct ethnoreligious communities, with the highest transmission observed among families of sectarian massacre victims (d=0.82), while simultaneously highlighting variations in communal resilience across groups as a differential determinant of post-conflict psychosocial dynamics.

Nadiya Aulia Faza; Amalia Ruhana

Jurnal Ilmu Kesehatan 2026 Lembaga Pengembangan Kinerja Dosen

Hospital nutrition services are an integral component of improving the quality of patient health. This descriptive observational study aims to evaluate the achievement of Minimum Service Standards (MSS) for nutrition at RSUD Dr. H. Slamet Martodirdjo Pamekasan, specifically focusing on the accuracy of diet types, timeliness of food distribution, and patient food waste. Data were collected over a single menu cycle (10 days) from November 24 to December 4, 2025, involving 44 patients per day. Research instruments included observation sheets and the Comstock visual method, with data analyzed based on the Decree of the Minister of Health (Kepmenkes) No. 129 of 2008. The results indicated that the timeliness of food distribution reached 96% and the accuracy of diet types reached 100%, both of which met the MSS requirements (≥ 90% and 100%, respectively). However, the average patient food waste was 25%, which does not yet meet the maximum standard of ≤ 20%. In conclusion, while logistical aspects have fulfilled the established standards, the hospital needs to conduct further evaluations regarding food flavor factors and patients' clinical conditions to reduce food waste in accordance with the applicable standards.

Made Henra Dwikarmawan Sudipa; I Wayan Wahyu Cipta Widiastika; Gusti Ayu Made Yuni Mahadewi; Ni Luh Yunda Anindyana

Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya 2026 Asosiasi Periset Bahasa Sastra Indonesia

This study analyzes the similarities and differences between Japanese and Indonesian compound words, with particular attention to their structural patterns and semantic characteristics. The data were collected from official news websites in Japan and Indonesia, including Asahi Shinbun and Kompas, through observation and note-taking techniques. The collected data were analyzed through the distributional method, and the contrastive analysis was conducted based on morphological theories proposed by Chaer (2015), Katamba (2018), and Kageyama (2016). The findings reveal that ten Japanese and Indonesian compound words share equivalent meanings. From a structural perspective, both languages exhibit various types of compound formations, including noun, adjective, and verb compounds. A notable structural difference is that Japanese compound words may undergo a phonological process known as rendaku. From a semantic perspective, compound words in both languages may be categorized as endocentric and exocentric. However, some compounds do not share the same idiomatic meanings, even though they are constructed from identical lexemes in each language.  

Usi Nofriana; Nurhadi Nurhadi; Joni Devitra

Prosiding Seminar Nasional Ilmu Teknik 2026 Asosiasi Riset Ilmu Teknik Indonesia

Advances in information technology have changed the way humans obtain and manage information, including in the world of education. School websites have become an important medium for conveying academic, administrative, and school activity information quickly and efficiently. However, not all educational institutions are able to optimize the functions of their websites. This study was conducted to determine user satisfaction with the website of SMP Negeri 5 Kota Jambi using the Webqual 4.0 model and Importance Performance Analysis (IPA). The research method used was a descriptive quantitative approach with data collection through the distribution of questionnaires to 291 respondents from a total population of 1,065 students. The analysis was conducted by measuring the three main dimensions of Webqual 4.0, namely usability quality, information quality, and service interaction quality, then using IPA to map service improvement priorities. The results showed that most users were satisfied with the quality of the website, particularly in  terms of ease of use and service interaction. However, the timeliness of information updates and the responsiveness of the display on mobile devices still needed improvement. Recommendations for improvement focused on the dimensions in the "Concentrate Here" quadrant of the IPA analysis.

Shahiban Muzaki

Prosiding Seminar Nasional Ilmu Teknik 2026 Asosiasi Riset Ilmu Teknik Indonesia

Improper water management in rice cultivation can lead to water stress, which reduces productivity. Conventional monitoring has limitations on large-scale lands, necessitating more efficient remote sensing technologies. This study aims to develop a water stress identification system for rice plants in the late vegetative phase using multispectral drone imagery integrated with an Artificial neural network (ANN). The research method employs an experimental approach with six water availability levels in Karyamukti Village, Sumedang. Field reference data were obtained through soil moisture sensors converted into Available Water (AW) values. Image processing stages included orthomosaic reconstruction, leaf object segmentation, and transformation of vegetation indices (NDVI, NDRE, GNDVI, etc.) as model inputs. The results show that the ANN model with a four-hidden-layer architecture achieved training and validation accuracies of 94–95%. In the independent testing phase, the model produced an accuracy of 94.60% with an F1-Score of 93.33%. Spatial visualization of the prediction results indicates a consistent water condition distribution across rice plots. In conclusion, the integration of multispectral drones and ANN provides an accurate non-destructive solution for spatial monitoring of water availability in rice plants.

Mohd Fadli Ariansyah; Eka Pandu Cynthia

Prosiding Seminar Nasional Ilmu Teknik 2026 Asosiasi Riset Ilmu Teknik Indonesia

Lifestyle changes, such as smoking habits, low physical activity, and suboptimal sleep patterns, have the potential to affect various health indicators. However, empirical evidence showing a direct link between lifestyle factors and objective health indicators still shows varying results. This study aims to analyze the relationship between lifestyle factors and health indicators in adult respondents, in an effort to provide an empirical picture of behavioral factors related to health conditions. This study used a quantitative approach with a cross-sectional observational analytic design. Data were obtained from 94 respondents who had complete lifestyle data and health examination results. Lifestyle factors analyzed included smoking habits, exercise frequency, and sleep duration, while health indicators included body mass index (BMI), systolic and diastolic blood pressure, blood sugar levels, cholesterol, uric acid, and pulse rate. Data analysis was performed using descriptive statistics, the Shapiro–Wilk normality test, and the Spearman correlation test according to the characteristics of the data distribution. The results showed that smoking habits were significantly associated with diastolic blood pressure (p < 0.05), exercise frequency was significantly associated with BMI and systolic blood pressure (p < 0.05), and sleep duration was significantly associated with uric acid levels (p < 0.05). Meanwhile, the relationship between lifestyle factors and other health indicators did not show statistical significance. These findings indicate that the influence of lifestyle on health is specific to certain indicators and is not evenly distributed across all health parameters. This study concludes that identifying lifestyle factors relevant to certain health indicators is important as a basis for formulating more targeted health promotion strategies.

Made Henra Dwikarmawan Sudipa; I Wayan Wahyu Cipta Widiastika; Gusti Ayu Made Yuni Mahadewi; Ni Luh Yunda Anindyana

Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya 2026 Asosiasi Periset Bahasa Sastra Indonesia

This study analyzes the similarities and differences between Japanese and Indonesian compound words, with particular attention to their structural patterns and semantic characteristics. The data were collected from official news websites in Japan and Indonesia, including Asahi Shinbun and Kompas, through observation and note-taking techniques. The collected data were analyzed through the distributional method, and the contrastive analysis was conducted based on morphological theories proposed by Chaer (2015), Katamba (2018), and Kageyama (2016). The findings reveal that ten Japanese and Indonesian compound words share equivalent meanings. From a structural perspective, both languages exhibit various types of compound formations, including noun, adjective, and verb compounds. A notable structural difference is that Japanese compound words may undergo a phonological process known as rendaku. From a semantic perspective, compound words in both languages may be categorized as endocentric and exocentric. However, some compounds do not share the same idiomatic meanings, even though they are constructed from identical lexemes in each language.  

mutia, Mutia; Nona Dince, Maria; Yecci Noeng, Amanda

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

Responsibility accounting is a management accounting system that emphasizes the distribution of authority and responsibility at each responsibility center to support the control and evaluation of organizational performance. There are five requirements for implementing responsibility accounting: organizational structure, budgeting, separation of controllable and uncontrollable costs, account code classification, and responsibility accounting reports. This study aims to understand the implementation of responsibility accounting in performance assessment at KSP Kopdit Hiro Heling. The method used in this study is qualitative descriptive, with data collection techniques through observation, interviews, and documentation. The results show that the implementation of responsibility accounting at KSP Kopdit Hiro Heling is still not effective based on the five indicators of responsibility accounting. This condition impacts the suboptimal performance assessment of responsibility centers.

Rufaidah Mar’atusholihah

Akuntansi dan Ekonomi Pajak: Perspektif Global 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the implementation of Statement of Financial Accounting Standards (PSAK) 109 concerning Accounting for Zakat, Infaq, and Sadaqah at BAZNAS Tegal Regency and to assess its level of compliance with the applicable standards. This research is motivated by the importance of transparency and accountability in the management of zakat funds as a form of responsibility to the public and stakeholders. The study employs a qualitative method with a descriptive approach through observation, interviews, and documentation studies of the institution’s financial statements. The results indicate that BAZNAS Tegal Regency has prepared its financial statements in accordance with the components required by PSAK 109, including the statement of financial position, statement of changes in funds, statement of changes in managed assets, statement of cash flows, and notes to the financial statements. In terms of distribution, presentation, and disclosure, the implementation of the standard has complied both formally and substantively. However, in the aspects of recognition and measurement, the implementation is not yet fully comprehensive, as there has been no realization of non-cash asset receipts and no impairment testing has been applied to non-cash assets. Overall, the implementation of PSAK 109 has been administratively well executed, but further strengthening is required in technical and procedural aspects to ensure more optimal, consistent, and comprehensive application in accordance with sharia accounting principles.

Citra Resonansi Humaniora; Nailah Fiorenza Fitriyah; Iryanti Amanda Puspita Sari; Putri Annisa Tyara Anggie; Raisiya Nadhira Abhitah +2 more

Prosiding Seminar Nasional Ilmu Teknik 2026 Asosiasi Riset Ilmu Teknik Indonesia

Conflicts in transmigration areas are generally multidimensional and influenced by social, economic, land, and institutional factors. This study aims to identify the forms and distribution of conflicts in three districts of the transmigration area, namely Momi Waren District, Ransiki District, and Oransbari District, as well as to formulate a smart system-based conflict resolution approach through the use of spatial data, local institutions, and local wisdom-based settlement practices. Based on field mapping, four main categories of conflict were identified: 1) Land conflicts occur throughout the transmigration sites in the form of claims to transmigration land that has not been handed over to transmigrants because the compensation price is below normal. In addition, there is no ATR BPN office in South Manokwari Regency, one of whose functions is community empowerment and conflict resolution. 2) Economic conflicts occur because transmigrants are registered and recorded in the population registry, making it easy for them to access capital. Several economic activities in agriculture and transportation services are dominated by transmigrants, causing economic jealousy. 3) Social conflicts occur when the distribution of social assistance is uneven and the excessive use of illegally sold alcoholic beverages causes social unrest. 4) Institutional conflicts occur when civil servants, police, and military personnel are recruited, and not all indigenous Papuans who are nominated can be accommodated, requiring the involvement of tribal councils to formulate recommendations for recruitment that prioritize indigenous Papuans. The root causes of the conflict were analyzed using a root cause analysis approach that covered unclear land boundaries, unequal economic access, weak coordination between institutions, and low social trust due to differences in interests between groups. This study utilizes best practices from the Tribal Council, the South Manokwari Regency Transmigration and Manpower Office, the Religious Harmony Forum, and the Social Services Office as the basis for developing smart maps for an early warning system for conflicts. The results of the study formulate a Smart Conflict Resolution System framework consisting of three main components: (1) participatory spatial mapping of conflicts and key actors, (2) integration of institutional databases and social-customary mediation channels, and (3) design of smart maps as a mitigation and decision-making tool in transmigration areas. This system is expected to strengthen collaborative governance, prevent conflict escalation, and realize inclusive and sustainable management of transmigration areas