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Analytics

Nugrah Leksono Putri Handayani; Poppy Fitrijanti Soeparan; Mohammad Hidayatul Holili

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the effect of digital marketing on firm value and to examine the mediating role of profitability. The research employs a quantitative approach with an explanatory research design. The sample consists of six cosmetic companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period, selected using purposive sampling based on data availability. The analytical technique used is Structural Equation Modeling with the Partial Least Squares approach (SEM-PLS) using SmartPLS 4. The study utilizes secondary data obtained from the companies’ annual financial reports. The results indicate that digital marketing has a positive and significant effect on firm value. Digital marketing also shows a positive effect on profitability; however, this effect is not statistically significant. Meanwhile, profitability has a positive and significant effect on firm value. The indirect effect test yields a coefficient (O) of 0.239, a t-statistic of 1.914, and a p-value of 0.056, indicating that profitability does not mediate the relationship between digital marketing and firm value. These findings suggest that digital marketing strategies have a more dominant direct effect on enhancing firm value than an indirect effect through profitability.

Rustiya Noorbasara; Resi Juariah Susanto

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

This study aims to analyze the application of occupational safety and health in the Special Vehicle Division of PT Pindad using hazar indentification, risk assessment, and risk control methods. The focus of the research is to identify potential hazards, assess the level of risk, and evaluate risk control efforts in the production process of the Special Vehicle Division. The research method used is descriptive with a quantitative approach. The data used in this study was obtained from the results of interviews and direct observations at the company. The results of this study show that there are 5 activities that are identified as causing potential danger, and the risk rating is determined, namely the first activity has a medium risk value, the second activity has a low risk value, the third activity has a negligible risk value, the fourth activity has a high risk value, and the fifth activity has a medium risk value, as well as administrative control efforts, technical control, and PPE control.

Najla Kayla; Mia Lasmi Wardiyah

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

Auditors' compliance with the Public Accountant Professional Standards (SPAP) is the main concern in maintaining the quality and trust of the audit process, especially in the face of increasingly complicated audit tasks. This study aims to evaluate the level of integ-rity and skepticism of auditors in supporting compliance with SPAP. This study uses a de-scriptive qualitative approach with observation methods and document studies. The object of the research is the Public Accounting Firm Dra. Yati Ruhiyati, data was obtained from direct observation during the field professional practice period and analysis of relevant audit documents. The results of the study show that the integrity of auditors can be seen from consistency in carrying out audit stages, compliance with established procedures, and clarity in audit documents. The professional skepticism of auditors can be seen from the cautious attitude in evaluating audit evidence, including the application of additional checks before drawing conclusions. These findings show that compliance with SPAP is not only formal, but also highly dependent on the auditor's professional attitude. This study shows the importance of increasing the integrity and professional skepticism of auditors as part of efforts to improve quality and compliance in audit practices in Public Accounting Firms.

Windi Afriani; Terra Saptina Maulani

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

This research is motivated by a significant decline in sales of herbal products/jamu (herbal medicine) from PT Martina Berto Indonesia during the 2021–2024 period, as reflected in the 2024 annual report. This downward trend indicates issues related to customer satisfaction and loyalty, changes in consumer perceptions of the product, and increased competition from other herbal brands. The continued decline in sales in 2024, reaching IDR 95 million, indicates a serious challenge to the product's sustainability in the market. This study aims to examine the influence of perceived value on customer loyalty of Sariayu Herbal Scrub through customer satisfaction in Bandung City. This study employs quantitative methods, incorporating verification approaches. The data used in this study consist of primary and secondary data. The sample consisted of 115 respondents. Data analysis was performed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with the assistance of SmartPLS 4 software, and the sampling method applied was the sample size technique. The results of this study indicate that perceived value has a positive and significant influence on customer satisfaction, customer satisfaction has a positive and significant influence on customer loyalty, and perceived value has a positive and significant influence on customer loyalty. However, perceived value influences customer loyalty indirectly through customer satisfaction. These findings offer practical insights for companies to improve perceived value and customer satisfaction, key strategies to enhance customer loyalty, and maintain business sustainability.

Novia Andriyani; Ida Harahap; Sairun Simanullang

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to see the effect of Total Asset Turnover and Debt To Equity Ratio (DER) on Return On Assets (ROA) at PT Indofood Sukses Makmur Tbk which is listed on the BEI in 2010 - 2023. The data used in this research is data secondary in the form of the annual financial report of the company under study. This research uses quantitative data and the data source used is secondary data with an analysis method using multiple linear regression methods with data processing using SPSS v.25. The results of hypothesis testing (T Test) partially state that the Total Asset Turnover variable does not have a significant and positive influence on Return On Assets (ROA) and the Debt To Equity Ratio (DER) variable has a significant and negative influence on Return On Assets (ROA). Simultaneous F Test results of the Total Asset Turnover and Debt To Equity Ratio (DER) variables show a significant influence between Total Asset Turnover and Debt To Equity Ratio (DER) on Return On Assets (ROA).

Heza Wihardi; Md Gapar Md Johar

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

International student enrollment is a critical driver of financial sustainability for Higher Education Institutions (HEIs). While advanced forecasting is standard in the corporate sector, its application in educational planning remains limited. This study addresses this gap by comparing the predictive performance of ARIMA, Facebook Prophet, and Long Short-Term Memory (LSTM) models. Using a publicly available annual dataset from a US-based institution (2000–2022), the analysis employed a strategic partition training on 2000–2017 and testing on 2018–2019 to validate models on stable, pre-pandemic data. Empirical results revealed that the statistical ARIMA (2,1,0) model demonstrated superior accuracy, achieving a Mean Absolute Percentage Error (MAPE) of 1.26%. Conversely, Prophet (11.81%) and LSTM (13.84%) struggled with the limited sample size, failing to generalize effectively compared to the linear approach. The findings suggest that for annual enrollment trends, parsimonious statistical models outperform complex deep learning architectures, providing administrators with a robust, accessible framework for data-driven strategic decision-making.

Endayani, Fatmasari; Sudarmiatin Sudarmiatin; Heri Pratikto

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

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia's economy with a contribution of more than 60 percent to the Gross Domestic Product and the absorption of 97 percent of the national workforce, but their participation in international trade is still low with only 14 percent involved in export activities. This research aims to analyze the challenges and opportunities faced by MSMEs in accessing the global market and identify adaptation strategies developed by entrepreneurs. A qualitative method with a phenomenological approach was applied through in-depth interviews with 18 export-oriented MSME owners and managers in East Java who were selected by purposive sampling. Thematic analysis using ATLAS.ti revealed seven main challenges including limited access to capital, complexity of export regulations, constraints on production capacity and quality consistency, language and cross-cultural communication barriers, lack of international market information, logistics infrastructure problems, and intensive competition. On the other hand, four strategic opportunities were identified, namely increasing demand for sustainable authentic products, accelerating digitalization and e-commerce, utilizing free trade agreements, and ethical consumerism trends. MSMEs develop effective adaptation strategies in the form of strategic collaboration, product differentiation with  premium positioning, the use of digital technology, and a focus on  specific market niches. The research emphasizes that the successful internationalization of MSMEs requires a holistic approach integrating internal capacity building with the support of a conducive external ecosystem.

Amanda Noviyanti; Oktaviana Purnamasari

Studi Administrasi Publik dan ilmu Komunikasi 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to examine how the implementation of Integrated Marketing Communication (IMC) carried out by Friendshub contributes to building and strengthening brand awareness. Employing a descriptive qualitative approach and a case study method, data were collected through in-depth interviews with the core team of Friendshub and documentation of marketing activities, which were then thematically analyzed to explore communication patterns and creative strategies applied. The findings reveal that Friendshub integrates six elements of IMC as proposed by Belch and Belch (2021)—advertising, sales promotion, public relations, personal selling, direct marketing, and digital/interactive marketing—implemented across various channels such as social media, WhatsApp, email blasts, and event organization that emphasizes direct experiential engagement. The success of this implementation is supported by close communication with clients, consistent visual identity, and the adaptability of messages to audience needs, while challenges include limited budgets, dependence on client briefs, and short execution timelines. These findings highlight that consistent, creative, and adaptive IMC practices are not only effective in enhancing brand awareness but also in strengthening long-term relationships between Friendshub as a brand and its audience, thereby contributing positively to the sustainability of its image and corporate growth.

Alma Aninditha Zalianty; Daniel Handoko

Jurnal Penelitian Komunikasi dan Sosialisasi 2026 Asosiasi Peneliti dan Pengajar Ilmu Sosial Indonesia

The rapid development of social media has made fashion brands, especially modest fashion, increasingly collaborate with influencers to increase brand awareness. This study discusses the role of influencer credibility in increasing brand awareness of the brand @zaskiasungkarjakarta through Instagram content. The method used a case study with a qualitative approach. Data was collected through interviews and documentation, then analyzed through the stages of data reduction, presentation, and drawing conclusions. The results show that influencer credibility plays a significant role in maintaining brand awareness. There are three main dimensions that are visible: expertise, trustworthiness, and attractiveness. Trustworthiness is evident from the honesty and consistency of influencers when showing or reviewing products. Meanwhile, attractiveness arises from the match between the influencer's lifestyle and image with the brand, making the audience feel more relatable and trusting. Overall, influencer credibility helps increase brand awareness from the brand recognition stage (people start to recognize), brand recall (people can remember again), until the brand finally becomes top of mind in the minds of the audience.

Ristik Arini Auliya'Sari; Arissona Dia Indah Sari; Afakhrul Masub Bakhtiar

Jurnal Pendidikan Dirgantara 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

This study aims to develop Student Worksheets (LKPD) incorporating the traditional serok kuali game on multiplication material for third-grade students at SDN Deket Wetan Lamongan and to determine their validity, effectiveness, and practicality. The research method employed was Research and Development (R&D) using the ADDIE model, which consists of the analysis, design, development, implementation, and evaluation stages. The research subjects included two expert validators, namely a media expert and a subject-matter expert, as well as 15 third-grade students at SDN Deket Wetan Lamongan. Data were collected using expert validation questionnaires, conceptual understanding tests (pretest and posttest), and student response questionnaires. The results showed that the developed LKPD demonstrated a very high level of validity, with a score of 97.5% from the media expert and 95.55% from the subject-matter expert. The effectiveness test indicated an improvement in students’ learning outcomes, with an N-Gain score of 0.803 (80.3%), which falls into the effective category. In addition, students’ responses to the use of the LKPD reached a percentage of 95.6%, categorized as very good. Based on these findings, it can be concluded that the LKPD incorporating the traditional serok kuali game is feasible, effective, and practical for use as instructional material to enhance third-grade elementary school students’ understanding of multiplication concepts.

Jitu Halomoan Lumbantoruan

International Journal of Mathematics and Science Education 2026 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

The thinking process carried out by teachers occurs in three phases, namely before learning, during learning, and after learning. The results of the analysis of these processes have the potential to produce innovative didactic designs, and these three processes can be formulated as a series of steps to produce new didactic designs. This series of activities is formulated as Didactic Design Research (DDR). Didactic Design Research basically consists of three stages, namely: (1) analysis of the didactic situation before learning which is in the form of a Hypothetical Didactic Design including ADP, 2) metapedidactic analysis, and 3) retrospective analysis, namely an analysis that links the results of the analysis of the hypothetical didactic situation with the results of the metapedidactic analysis. From these three stages, an Empirical Didactic Design will be obtained which is not closed to being continuously refined through the three stages of DDR.

Qismatun Najah, Nina; Supriyo Supriyo; Miftahul Khoiri

Aljabar : Jurnal Ilmuan Pendidikan, Matematika dan Kebumian 2026 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

This study aims to analyze the effect of implementing the Realistic Mathematics Education (RME) learning model on improving students' mathematical literacy, particularly in social arithmetic material at SMP Negeri 2 Wonorejo. The research used a quantitative method with a quasi-experimental design in the form of a non-equivalent control group design. The population consisted of seventh-grade students from three classes, samples selected through purposive sampling based on preliminary test results: class VII B as the control group and class VII C as the experimental group. Research instruments included a validated observation sheet on student activities and an essay-type mathematical literacy test. Data analysis was conducted using normality tests, homogeneity tests, independent t-tests, and effect size calculation. The results indicated that student activities in the RME learning model were categorized as excellent. Hypothesis testing with an independent t-test yielded tcalculated = 2.81 > ttable = 1.56. The average post-test score of the experimental group (73.00) was higher than that of the control group (50.41). The effect size calculation resulted in d = 1.75, which falls into the large effect category. Thus, it can be concluded that the RME learning model has a positive and significant influence on improving students' mathematical literacy.

Vika Zida Akmaliah; Andika Setyo Budi Lestari; Miftahul Khoiri

Aljabar : Jurnal Ilmuan Pendidikan, Matematika dan Kebumian 2026 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

The purpose of this study is to develop a mathematics e-module based on the tourism potential of Pasuruan City material of flat-sided solid shapes. This research is motivated by the use of teaching materials by teachers is still manual, not in digital form that integrates local tourism potential. The type of research is R&D (Research and Development) with the ADDIE development model (Analysis, Design, Development, Implementation, and Evaluation). The results of the study show that the mathematics e-module based on the tourism potential of Pasuruan City material of flat-sided solid shapes has gone through a model development process. The validation results show that the percentage of experts with an average of 93.6% is in the very valid category. The application of the mathematics e-module received a positive response with a percentage of 88.5% on a small scale and on a large scale showing 89.2% in the very practical category. The posttest showed a percentage on a small scale of 83%, while on a large scale it reached 80% which is categorized as effective. Conclusion, the development of a mathematics e-module based on the tourism potential of Pasuruan City material of flat-sided solid shapes is declared valid, practical and effective.

Ghina Muhibbatul Jannah; Kurnia Wijayanti; Nopi Nur Khasanah

DIAGNOSA: Jurnal Ilmu Kesehatan dan Keperawatan 2026 International Forum of Researchers and Lecturers

Background: Preschool age, which is 4-6 years, is a crucial stage in child development. Delays in development and growth in children will have long-term impacts on their cognitive, social, and emotional abilities. Children's diet and parenting styles are greatly influenced by their growth and development. Objective: This study aims to examine how parenting styles and nutritional status are related to the development of preschool children. Method: This study used a quantitative approach with a cross-sectional design and involved fifty parents of preschool children aged between 4 and 6 years. Total sampling was used as the sampling technique. To conduct bivariate analysis, researchers used the Spearman rank correlation test. PSDQ or Parenting Styles and Dimensions Questionnaire was used to collect data on parenting styles, Denver Developmental Screening Test II (DDST II) was used to assess child development, and Z scores were used to determine the child's nutritional status. Results: The majority of respondents indicated an authoritative (democratic) parenting style (88%), good nutritional status (88%), and normal child development (80%). There was a significant correlation between parenting style and child development, with p = 0.004 and r = 0.405. Meanwhile, for nutritional status and child development, the p value was 0.013 with r = 0.351. Conclusion: Nutritional status and democratic parenting style were significantly correlated with preschool children's development. Education on balanced parenting and nutrition needs to be strengthened through family-based nursing interventions.

Maulida Sari; Zulfa Zahra

DIAGNOSA: Jurnal Ilmu Kesehatan dan Keperawatan 2026 International Forum of Researchers and Lecturers

Online gambling has emerged as a growing public health and social concern, particularly in developing countries with rapid digitalization such as Indonesia. Increased internet accessibility, mobile device usage, and financial technology services have facilitated the widespread adoption of online gambling across diverse age groups, including adolescents. This study aims to investigate the phenomenon of online gambling and identify key determinants contributing to addictive gambling behavior. The method used is a narrative literature review, synthesizing findings from national and international studies related to online gambling, behavioral addiction, psychological mechanisms, and socio-environmental factors. The findings indicate that online gambling addiction is influenced by multiple interrelated determinants, including economic pressure, cognitive distortions such as illusion of control, low legal awareness, environmental exposure, and technological features embedded in gambling platforms. Neurobiologically, repetitive gambling behavior is reinforced by dysregulation of the brain’s reward system, particularly dopamine pathways, which strengthens compulsive engagement despite adverse consequences. Psychosocial impacts include increased risk of anxiety, depression, financial instability, social isolation, and criminal behavior. The study also highlights that adolescents are particularly vulnerable due to developmental factors and peer influence. The implications of these findings emphasize the need for comprehensive prevention strategies involving stricter legal enforcement, public education, mental health interventions, family support, and technological regulation. A multidisciplinary and public health–oriented approach is essential to reduce the prevalence of online gambling addiction and mitigate its long-term psychological, social, and economic consequences.

Fira Safitri

DIAGNOSA: Jurnal Ilmu Kesehatan dan Keperawatan 2026 International Forum of Researchers and Lecturers

Traditional fermented foods made from glutinous rice play a significant role in Indonesia’s local food system, with fermented glutinous rice known as tape ketan being one of the most popular products. Tape ketan is produced through a fermentation process using traditional starter cultures that involve diverse microorganisms, resulting in distinctive sensory characteristics. This review article aims to examine and synthesize previous studies related to the fermentation process of tape ketan and the characterization of metabolites formed during fermentation. The study employed a qualitative approach with descriptive analysis based on a literature review of relevant national and international scientific journals. The findings indicate that tape ketan fermentation involves starch hydrolysis, sugar fermentation, and the formation of primary and secondary metabolites influenced by fermentation time and microbial composition. Primary metabolites such as simple sugars, organic acids, and alcohol contribute to the basic sensory attributes of the product, while secondary metabolites including phenolic compounds and bioactive components enhance its functional potential. The characterization of these metabolites demonstrates that tape ketan is not only a traditional fermented food but also has promising potential for development as a value-added functional food based on local wisdom.

Juwita Novia Safitri; Tutik Rahayu; Sri Wahyuni

DIAGNOSA: Jurnal Ilmu Kesehatan dan Keperawatan 2026 International Forum of Researchers and Lecturers

Background: Ovarian cancer is one of the most lethal cancers affecting women and requires long-term treatment such as chemotherapy. The chemotherapy process often causes various physical and psychological side effects that may reduce patients’ motivation to undergo treatment consistently. Family support plays an essential role in enhancing motivation, treatment adherence, and patients’ readiness to face therapy. Aims: This study aims to determine the influence of family support on the motivation of ovarian cancer patients undergoing chemotherapy. Methods: This research was conducted at the Darussalam and Ma’wa Buildings of RSI Sultan Agung Semarang. The study used a descriptive correlational design with a cross-sectional approach. A total population of 47 ovarian cancer patients undergoing chemotherapy from January to April was obtained. The sampling technique used was Total Sampling. The bivariate analysis was performed using the Spearman Rank Correlation test. Results: The analysis showed that most respondents had low levels of family support (44.7%) and moderate levels of motivation (36.2%). The Spearman test indicated a correlation value of r = 0.678 with a p-value = 0.000 (p < 0.05), indicating a strong and significant relationship between family support and patient motivation in undergoing chemotherapy. Conclusion: There is a significant influence between family support and the motivation of ovarian cancer patients undergoing chemotherapy.

Mekarila Ananda O.; Ahmad Ikhlasul A.; Dwi Retno S.

DIAGNOSA: Jurnal Ilmu Kesehatan dan Keperawatan 2026 International Forum of Researchers and Lecturers

HIV/AIDS is still a global health problem that impacts not only the physical condition, but also the social and emotional aspects of people living with HIV/AIDS (PLWHA), such as stigma, discrimination, anxiety and social pressure which can reduce the comfort of life. Social support plays an important role in helping PLWHA adapt to the disease, increasing treatment compliance, and maintaining a sense of comfort. This research aims to analyze the relationship between social support and comfort for PLWHA in the Semarang City Peer Support Group (KDS). The research used a quantitative approach with a correlational design through a survey method of 74 PLWHA who were actively undergoing treatment, using an accidental sampling technique. The research instruments included a social support questionnaire and a comfort questionnaire, while data analysis was carried out using the Spearman Rank correlation test. The results of the study showed that there was a significant positive relationship between social support and comfort in PLWHA (r = 0.394; p = 0.001), which indicated that the higher the social support received, the better the level of comfort felt. These findings emphasize the important role of social support as part of a holistic nursing approach, so that nurses and health workers are expected to be able to integrate social support-based interventions in an effort to increase the comfort of PLWHA.

Fantin Qurrotul ‘Aini; Betie Febriana; Wahyu Endang Setyowati

DIAGNOSA: Jurnal Ilmu Kesehatan dan Keperawatan 2026 International Forum of Researchers and Lecturers

Students who are working on their undergraduate thesis often experience stress due to academic workload, pressure to graduate on time, and anxiety regarding their academic performance. Spirituality is considered one of the coping mechanisms that may help individuals achieve emotional calmness, life meaning, and self-acceptance, which potentially reduces stress. This study aims to determine the relationship between the level of spirituality and stress among students working on their thesis. This research used a quantitative method with a cross-sectional approach. A total of 134 students were selected using simple random sampling. The instruments used were the Daily Spiritual Experience Scale (DSES) to measure spirituality and the Perceived Stress Scale (PSS-10) to measure stress levels. Data analysis was performed using the Spearman Rank correlation test. The findings indicate a significant correlation between spirituality and stress levels with a p-value of 0,002. The Spearman correlation coefficient (r = -0,264) indicates a negative correlation, meaning that higher levels of spirituality are associated with lower stress levels among thesis-writing students. There is a significant negative relationship between spirituality and stress among students working on their undergraduate thesis. Increasing spirituality may serve as an effective coping strategy to reduce stress during the thesis completion process.

Anisah Anisah; Betie Febriana; Wahyu Endang

DIAGNOSA: Jurnal Ilmu Kesehatan dan Keperawatan 2026 International Forum of Researchers and Lecturers

Academic stress is a psychological pressure commonly experienced by final-year university students, particularly during the process of completing their undergraduate thesis. High academic demands, limited time, pressure to graduate on schedule, and various obstacles encountered during research may intensify students’ emotional burden. When left unmanaged, academic stress can escalate into more serious psychological problems, including suicidal ideation. This study aims to analyze the relationship between academic stress levels and suicidal ideation among final-year students at Universitas Islam Sultan Agung Semarang. This research employed a quantitative design with a cross-sectional approach. A total of 180 respondents were selected using a simple random sampling technique. The research instruments consisted of the Perceived Academic Stress (PAS) scale to measure academic stress levels and the Adult Suicidal Ideation Questionnaire (ASIQ) to assess suicidal ideation. Data analysis was conducted using the Spearman Rank correlation test. The results showed that the majority of students experienced high (49.4%) and very high (47.8%) levels of academic stress. Meanwhile, suicidal ideation was most commonly found in the mild category (42.8%), followed by the no-risk category (28.9%). The statistical test indicated a significance value of p = 0.021 with a correlation coefficient of r = 0.172, demonstrating a positive and significant relationship between academic stress and suicidal ideation. These findings indicate that higher levels of academic stress are associated with an increased likelihood of suicidal thoughts among final-year students. The study highlights the importance of mental health support, academic guidance, and accessible counseling services to mitigate psychological distress and reduce the risk of suicidal ideation during the thesis completion period.