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Noni Diah Agustin; Salsabila Ramadhani; Adiva Rizqy Ayudia

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the influence of national income, as measured by Gross Domestic Product (GDP), on poverty levels in Indonesia from a sharia economic perspective. The research method used is quantitative with a simple linear regression approach, supported by a literature review to enrich the analysis from an Islamic perspective. The data used is annual secondary data from the 2010-2023 period sourced from the Central Statistics Agency (BPS). The results indicate that national income (GDP) has a negative and significant effect on poverty levels in Indonesia, meaning that every increase in GDP is followed by a decrease in the percentage of the poor. From a sharia economic perspective, national income growth must be accompanied by a fair distribution mechanism through zakat, infaq, sedekah, and waqf (ZISWAF) instruments so that its benefits can be felt by all levels of society, in line with the concepts of falah and maqashid sharia.

Mutiara Lestari; Aprillia Zara; Allisa Kirana; Syifa Miranda Amir

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

The transition from paper-based to Computer-Based Test (CBT) in the Academic Potential Test (TPA) for state university entrance selections has significantly transformed the educational assessment landscape. This conceptual study aims to evaluate the instruments of CBT-based TPA, focusing on validity, reliability, fairness, and technological infrastructure constraints. Employing a systematic literature review approach, this research synthesizes various foundational theories of educational measurement, specifically Item Response Theory (IRT) and Computerized Adaptive Testing (CAT), alongside contemporary empirical findings from the last five years. The findings indicate that while CBT offers enhanced administrative efficiency and rapid grading, the validity of the instruments is frequently challenged by item exposure and the diverse digital literacy levels of test-takers. Furthermore, infrastructural disparities among regions pose a significant threat to testing fairness. The implication of this study suggests the urgent need for a dynamic item bank generation system and the implementation of adaptive testing to mitigate cheating and ensure equitable assessment. Future educational policies must bridge the digital divide before uniformly mandating CBT. Ultimately, this review provides a comprehensive framework for test developers to refine CBT TPA instruments, ensuring they genuinely measure academic potential rather than technological proficiency.

Adhelia Marcela Putri; Sweety Vatona Afrilia; Ardhea Rizqia Tricahyani; Sisilia Eka Pratama; Minarsi Minarsi +1 more

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

This study aims to analyze the role of assessment in decision-making within guidance and counseling services. Assessment plays a crucial role in providing accurate, objective, and comprehensive data regarding students’ characteristics, needs, and problems. This research employs a qualitative approach using a literature review method by analyzing 25 relevant scholarly sources related to assessment, measurement, and counseling services. The findings indicate that measurement serves as the fundamental basis of assessment, which involves systematic processes to obtain quantitative data. The quality of assessment results is highly influenced by the reliability and validity of the instruments used. Reliable instruments ensure consistency, while valid instruments ensure accuracy in measuring intended variables. Furthermore, assessment functions as a basis for diagnosis, planning, implementation, and evaluation of guidance and counseling services. The study also reveals that the application of assessment in schools is not yet optimal due to several factors, including limited counselor competence and lack of effective use of instruments. In addition, the integration of technology and the use of both test and non-test instruments have been shown to improve the accuracy and effectiveness of assessment. In conclusion, systematic and well-implemented assessment significantly enhances the quality of decision-making in guidance and counseling services. Therefore, improving counselors’ competencies and optimizing the use of assessment instruments are essential to support more effective counseling practices

Zikril Hakim; Wibowo Ady Sapta; Nawan Prianto; Mei Ahyanti

Jurnal Praba : Jurnal Rumpun Kesehatan Umum 2026 STIKES Columbia Asia Medan

Clean water availability is an essential component of hospital hygiene and sanitation operations, including hand hygiene, environmental cleaning, linen management, food sanitation, and infection prevention. RSUD Sumbersari Bantul Metro Selatan still relies on one bore well and has limited water storage without a permanent backup source. This study aimed to analyze the adequacy of clean water quantity and quality in supporting hygiene and sanitation operations at RSUD Sumbersari Bantul Metro Selatan in 2026. This study used a descriptive analytic design. Data were collected through observation, interviews, water discharge and consumption measurement, document review, and laboratory examination of clean water samples. The analysis compared water availability, water demand, unit-based distribution needs, and water quality with the standards of Ministry of Health Regulation Number 2 of 2023. The results showed that during January-March 2026, the hospital served 154 inpatients and 1,028 outpatients and had 151 staff members. The total clean water requirement was 715.44 m3/90 days, while the available water was only 414.00 m3/90 days, fulfilling 57.87% of the required amount. The average daily need was 7.95 m3/day, compared with the availability of 4.60 m3/day. High-risk service units, particularly inpatient care, emergency services, intensive care, CSSD, isolation, maternity care, laundry, and nutrition services, require priority water distribution. Laboratory testing found Escherichia coli and total coliform at 19 CFU/100 ml each, exceeding the required standard of 0 CFU/100 ml. In conclusion, the quantity and microbiological quality of clean water at RSUD Sumbersari Bantul have not adequately supported optimal hygiene and sanitation operations.

Oktavianus Nong Vicky; Gabriel Angelo Gedi; Ferdinan Selestino Trifon; Molsiprimka Trio D. M. Asiki; Aurelius Mosa

jurnal Riset Rumpun Agama dan Filsafat 2026 Pusat Riset dan Inovasi Nasional

This study aims to analyze intersubjectivity, love, and hope in the anime The Fragrant Flower Blooms With Dignity through the perspective of the existentialist philosophy of Gabriel Marcel. The research employs a qualitative method using a literature review and content analysis approach. Data were collected from relevant philosophical texts on Marcel’s thought and from the analysis of scenes, dialogues, and character development in the anime. The findings reveal that the relationship between Kouruko Waguri and Rintaro Tsumugi reflects the concept of intersubjectivity as an authentic encounter between “I” and “Thou,” where both individuals recognize each other as subjects. The concepts of being and presence are manifested through genuine presence and relational openness, while having functions as a supporting element that does not lead to possessiveness. Furthermore, fidelity, love, and hope emerge as central dimensions in the fulfillment of the characters’ existence, as these aspects enable their relationship to develop in a meaningful and profound way. This study demonstrates that popular cultural works such as anime can serve as relevant media for philosophical reflection in understanding human existence as inherently relational.

Widjaja, Rita; Simondinata, Gunawan; Leoni, Stella; Simanjuntak, Manlian Ronald Adventus

jurnal Riset Rumpun Agama dan Filsafat 2026 Pusat Riset dan Inovasi Nasional

The rise of the digital age has brought significant changes to leadership dynamics and leadership development patterns within the context of Christian ministry. This paper addresses the critical issue of leadership succession failure, which is driven by a generational gap between senior leaders and young leaders-in-training, as well as the underutilization of technology in the mentoring process. Using a descriptive qualitative approach through literature review, state-of-the-art analysis, and theological synthesis, this study assesses the relevance and effectiveness of the multiplicative leadership model as a solution to the leadership succession problem. The analysis reveals that multiplicative leadership—which emphasizes discipleship, intensive mentoring, delegation of responsibility, and intergenerational collaboration—can bridge the generational gap while accelerating the multiplication of leaders in the digital age. The integration of digital technologies, such as virtual mentoring, digital training modules, and collaborative media, has proven capable of expanding the impact of the leadership development process and enhancing relational closeness between generations. This paper concludes that the multiplicative leadership model is a strategic and theological approach aligned with the biblical mandate to produce leaders capable of developing other leaders, and is relevant for addressing the challenges of contemporary Christian leadership.

Gunawan Simondinata; Rita Widjaja

jurnal Riset Rumpun Agama dan Filsafat 2026 Pusat Riset dan Inovasi Nasional

Christian leadership rooted in John 15:1 8 and 13 17 depicts Jesus as the true vine, where leaders, as branches, must abide (remain attached) in Him (Jesus Christ) to bear abundant fruit through divine vision, moral integrity, and passionate service. This analysis explores how the vine metaphor shapes a leadership model that depends on an intimate (attached) relationship with Christ, producing fruit in daily life and ministry. The relationship between the vine and the branches reflects the necessity for church leaders to rely on Christ for guidance, strength, and the ability to serve others effectively. The model emphasizes the importance of nurturing personal spiritual growth, cultivating virtues that align with God’s purpose, and fostering a ministry focused on service and integrity. These principles are relevant for Indonesian church leaders who are called to integrate their faith with contextual ministry. By examining the passage through exegesis and literature review, this article provides insights on developing a Christ centered approach to leadership.

Cosmas Eko Suharyanto; Suali Suali

This study analyzes the strategic role of non-governmental organizations (NGOs) in managing Indochinese refugees namely from Vietnam, Cambodia, and Laos on Galang Island during the period 1979–1996. The “boat people” crisis at that time required a multisectoral response that was not only emergency-based but also sustainable, linking Indonesia’s transit policies with applicable international protection standards. Using a literature review method of international journal articles and program technical documents, this study finds that NGOs performed crucial functions beyond mere logistical assistance, particularly through structured educational planning such as the Overseas Refugee Training Program (ORTP). Recent literature indicates that NGO consortia such as SCF and EIL, along with faith-based organizations such as JRS, YCK, and ICMC, played a significant role in fostering refugee self-reliance through cultural orientation curricula and work simulation programs (Work Orientation). Despite various structural challenges and resource limitations, the experience on Galang Island demonstrates the effectiveness of partnerships between NGOs and the government in supporting adaptive and sustainable regional humanitarian diplomacy.

Skolastika Dinda Ayu Maharani; Monica Innanda Chiaralazzo; Intan Sakti Pius X

Berkat : Jurnal Pendidikan Agama dan Katolik 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This article examines the phenomenon of interfaith solidarity rapidly flourishing in Indonesia’s digital sphere during Ramadan, specifically through the viral "war takjil" trend involving active participation from non-Muslim communities. With national social media users reaching 180 million, digital platforms have transformed into crucial interaction spaces facilitating fluid and participatory interfaith communication. This research employs a qualitative approach using literature review, phenomenological analysis, and theological reflection within the Catholic tradition to understand the meaning behind this social behavior. Main findings indicate that this phenomenon is a concrete manifestation of bottom-up pluralism, emerging organically from daily social interactions. Based on the Contact Hypothesis, these digital interactions successfully reduce prejudice by achieving common goals and maintaining equal status in public spaces. Theologically, the phenomenon reflects the spirit of universal brotherhood and solidarity emphasized in the documents Fratelli Tutti and Nostra Aetate. The article concludes that healthy pluralism is the capacity to maintain one's own faith identity while actively building bridges of love with those of different beliefs. The implications emphasize the importance of media literacy for faith educators and catechists to guide the community in responding to digital social dynamics constructively without compromising theological truths. This study serves as a reference for developing inclusive, love-based interfaith communication strategies within Indonesia’s diverse digital society.

Graciella Lumban Gaol; Raul Rian Shaputra; Risma Anita Puriani

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

This study aims to analyze promiscuous sexual behavior among adolescents as a manifestation of problematic behavior through a literature review approach. The method used was a literature review with a descriptive-analytical design, analyzing 20 national scientific articles published between 2007 and 2024. The analysis process was conducted systematically through the stages of identifying relevant sources, classifying themes, extracting important data, and synthesizing findings to build a comprehensive conceptual framework. The study results were then grouped into four main aspects: internal factors, external factors, impacts, and prevention strategies. The study results indicate that promiscuous sexual behavior among adolescents is influenced by internal factors such as knowledge, attitudes, and moral reasoning, as well as external factors such as family environment, peers, social media, and lack of parental supervision. The resulting impacts are multidimensional, encompassing health (sexually transmitted infections and unplanned pregnancies), psychological (anxiety, guilt), and social (stigma and educational disruption). Effective prevention efforts involve comprehensive sex education, active family involvement, and collaboration between schools and the community.

Raffa Shalsabila; Evy Nurmiati

WISSEN : Jurnal Ilmu Sosial dan Humaniora 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The dominance of digital technology in contemporary society has led to a shift in human values. Technology no longer serves merely as a tool but has evolved into a crucial system shaping interaction, communication, and behavior. This study uses qualitative methods to examine how digital technology influences human values in modern society. For this purpose, a literature review was carried out, incorporating thematic analysis of relevant sources. According to this study, the prevalence of digital technology has significantly transformed many aspects of social life. This includes the transition from a user-centered paradigm to a more automated system-centered paradigm; the conversion of human identity into data representation in digital systems; as well as the move from in-person to online communication within social exchanges. These effects undermine the quality of social relationships, reduce empathy and interpersonal interaction, increase dependence on technology, and lead to dehumanization. Furthermore, changes in information perception have the potential to improve digital literacy but simultaneously reduce the quality of critical public reflection. Nevertheless, digital technology continues to offer advantages such as easier access to information and productivity gains. Therefore, strategic efforts are needed to improve user-centered technology, digital skills, and adaptable regulations.

Cindy Widiyanti; Ishmatun Naila; Lilik Binti Mirnawati

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to examine and review the impact of language learning through text-based methods on the cognitive abilities of elementary school students. The research approach used is a qualitative study with the main instrument being the researcher, and supporting instruments including observation, interviews, and documentation of student learning outcomes at the elementary school level. Research data was obtained from various library sources, such as books, scientific articles, national and international journals, and other relevant scientific works related to text-based learning and student cognitive development. The results of the study indicate that the implementation of Indonesian language learning with text-based methods has a diverse impact on students. Differences in learning outcomes are not only influenced by the strategies and learning processes implemented by teachers, but are also closely related to students' cognitive abilities in understanding, interpreting, and processing information from Indonesian texts. Thus, text-based methods need to be adapted to the characteristics and levels of students' cognitive abilities so that learning objectives can be optimally achieved.

Alfa Rohmatin; Cep Wawan Saputra; Siti Dandawiah; Neneng Mulyati; Siti Nurjamilah +1 more

AL-MUSTAQBAL: Jurnal Agama Islam 2026 STIKes Ibnu Sina Ajibarang

This study aims to analyze the role of teachers in instilling the character of responsibility in students through Civic Education (PKn) learning in Madrasah Ibtidaiyah. The research employed a qualitative approach with a library research method by reviewing various relevant sources such as academic journals, books, and articles. The results indicate that Civic Education plays a strategic role in shaping students’ responsibility character, which is reflected in behaviors such as completing tasks, fulfilling obligations, and actively participating in learning activities. The teacher's role is a key factor in this process, functioning as a role model, facilitator, and guide. In addition, learning strategies such as habituation, contextual approaches, group work, and active learning methods are proven to be effective in fostering responsibility values. However, several challenges were identified, including time constraints, low student awareness, and external environmental influences. Therefore, continuous efforts from teachers, schools, and parents are necessary to create a supportive environment for optimal character development.

Mamat Rahmat; Adelia Sapitri; Ai Nuni Risnawati; Siti Nurjannah; Tati Latipah +1 more

AL-MUSTAQBAL: Jurnal Agama Islam 2026 STIKes Ibnu Sina Ajibarang

This study aims to analyze the values ​​of Civic Education (PKn) in learning at Madrasah Ibtidaiyah (Islamic elementary schools) through a literature study approach. This study uses a qualitative method with a library research type, utilizing various written sources such as scientific journals, reference books, and academic articles as primary data. Data collection techniques are carried out through documentation studies by reviewing various relevant literature, while data analysis techniques use content analysis to identify, categorize, and interpret the values ​​contained in Civic Education learning. The results of the study indicate that Civic Education learning plays a strategic role in instilling character values ​​in students, such as responsibility, tolerance, cooperation, and love of the homeland. These values ​​are not only conveyed theoretically, but also internalized through a contextual and values-based learning process. This approach has proven effective in increasing students' understanding and awareness of the importance of civic values ​​in everyday life. However, the implementation of Civic Education learning still faces several obstacles, such as a lack of variety in learning methods and limited supporting resources. Therefore, more interactive and creative learning strategy innovations are needed to improve the quality of Civics learning in Madrasah Ibtidaiyah.

Aufi Hidayatul Azmi; Anisa Septi Artanti; Adifa Zahra; Ratna Juwita; Zulian Fikry

Jurnal Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

Autism Spectrum Disorder (ASD) is a developmental disorder that requires ongoing support and intervention from family and related parties. The role of families, especially parents, is crucial in the admissions process, the provision of emotional support, as well as active involvement in the therapy and social interventions of children with autism. Various studies show that social support and family education contribute significantly to the success of children's growth and development. However, families also face challenges such as limited access to services, social stigma, and lack of knowledge. Effective approaches that can be used such as knowledge enhancement through education, social support networks, and collaboration with professionals. In addition, government policy support and the availability of inclusive services are also important factors in supporting the success of interventions. This study uses a literature review methodology and focuses on the role of families in supporting children with autism holistically to develop a sustainable and effective intervention program based on family needs. These findings are expected to be the basis for the development of a more comprehensive and adaptive family assistance strategy for various socio-cultural conditions.

Made Riska Putri Astiyanti; Luh Putu Meri Saptiani; Dwi Suci Jayanti Nirmala; I Wayan Agus Parta Wijaya

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

The rapid evolution of digital technologies has fundamentally reshaped tax administration systems, particularly for Micro, Small, and Medium Enterprises (MSMEs), which constitute a critical driver of economic development yet continue to demonstrate suboptimal levels of tax compliance. This study aims to critically examine the role of Application Programming Interface (API)-based tax automation in enhancing MSME tax compliance through a systematic narrative literature review approach. Employing a qualitative design, this study synthesizes recent scholarly works published within the last five years to identify patterns, relationships, and emerging trends in digital taxation practices. The findings indicate that API-based automation significantly improves administrative efficiency, minimizes human error, and facilitates real-time data integration between taxpayer systems and tax authorities. Moreover, such integration enhances transparency and reduces compliance costs, thereby fostering voluntary compliance behavior among MSMEs. Nevertheless, the effectiveness of this technological intervention is contingent upon several structural and behavioral factors, including digital literacy, technological readiness, and the availability of reliable digital infrastructure. Persistent disparities in these areas may constrain the scalability and inclusiveness of API implementation. This study underscores that API-based tax automation represents a transformative policy instrument in modernizing tax administration systems, provided it is supported by coherent regulatory frameworks, capacity-building initiatives, and equitable infrastructure development. The findings contribute to the broader discourse on digital taxation by offering a conceptual foundation for developing adaptive and sustainable compliance strategies in the era of economic digitalization

Sri Rahayu; Aida Safitri; Risma Anita Puriani

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

This research explores hedonistic lifestyle patterns as a social reality that grows within peer interactions, both in adolescence and adulthood. The investigation applies a qualitative descriptive literature review by examining national scholarly publications issued from 2016 to 2026. The findings indicate that hedonistic tendencies should not be interpreted merely as individual choices to seek enjoyment. Instead, they emerge from social processes shaped by interaction, peer influence, and shared norms that develop within a group. In this context, peer circles function as influential socialization agents, encouraging conformity so individuals can be accepted and avoid social exclusion. The study also identifies differences in underlying motivations across life stages. Among adolescents, hedonistic behavior is closely linked to identity exploration and self-definition. For adults, however, it is more associated with maintaining self-image, signaling social standing, and displaying markers of achievement. Overall, environmental dynamics, the expansion of consumer-oriented culture, and intensive exposure to social media play significant roles in strengthening this phenomenon in Indonesia.

Miftahul Rizqi; Zam Akhsanu Zahro; Fatihul Muhaimin; Mochammad Isa Anshori

Epsilon : Journal of Management (EJoM) 2026 Lembaga Pengabdian Masyarakat Universitas Ichsan Gorontalo

The dominance of Western management paradigms in global leadership studies has created homogeneous standards that are less sensitive to non-Western cultural values, while the decolonization of management calls for more contextual, inclusive, and locally-informed approaches. This study aims to analyze the concept of cross-cultural leadership within the framework of management decolonization, identify critiques of Western leadership models, and formulate a conceptual framework for global leadership based on non-Western values. The approach employed is qualitative, drawing on literature review and thematic synthesis of academic publications, international reports, and policy documents relevant to leadership practices in Asia, Africa, and Latin America. The findings reveal that cross-cultural leadership emphasizes collectivism, social harmony, relationality, spirituality, and the integration of local values into decision-making, which significantly diverges from the individualistic and transformational models dominant in the West. These findings underscore the need to reconstruct global leadership standards to be more pluralistic, culturally sensitive, and adaptive to the diversity of multinational organizations. Conceptually, this article contributes an alternative framework for global leadership studies, providing a foundation for managerial practices that respect local cultural values, and offering implications for curriculum development in management education and organizational policies that support inclusivity and sustainability in cross-cultural environments. The abstract reflects the study’s contribution to expanding the literature on cross-cultural leadership through decolonial and indigenous leadership perspectives. Keywords: Cross-cultural leadership, Manajemen decolonization, Non-Western global standards, Indigenous leadership, Postcolonial management, Local cultural values

Maghfirah Islami Rizal; Muh Basir

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

Land conversion associated with renewable energy expansion generates profound socio-cultural transformations in agrarian communities. This study aims to analyze how wind power development reshapes agrarian identity, social capital configuration, and the meaning of land within rural society from an anthropology of development perspective. This research applies qualitative literature-based analysis supported by recent peer-reviewed scholarship on land use change, rural transformation, social capital, and political ecology. Conceptual synthesis integrates sustainable livelihood framework, identity negotiation theory, and energy landscape analysis to construct an interpretive analytical model. Findings indicate that agricultural land conversion produces deagrarianization, occupational shifts, and reconfiguration of social stratification. Land is redefined from a genealogical and productive space into infrastructure and investment asset. Social capital grounded in kinship networks, customary institutions, and local organizations functions as a resilience mechanism through risk redistribution, collective solidarity, and participatory negotiation. Energy landscapes restructure symbolic and material relations between community and territory, generating both hybrid identities and conflict dynamics. Inclusive governance determines whether renewable energy fosters adaptive transformation or deepens commodification and exclusion. Renewable energy transition in rural areas requires socio-cultural recognition beyond technical implementation. Integrating local identity, participatory governance, and community ownership strengthens just and sustainable transformation pathways.

Cininta Nareswari Pratiwi; Agung Zulfikri

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This study was conducted to examine the effect of compensation on employee performance through a literature review approach. The background of this research is based on the importance of compensation as a factor that contributes to improving employee work outcomes. Compensation is not only considered as remuneration for work performed, but also as an element that can encourage motivation and productivity. The study applied a descriptive method using a literature review approach. The data used were secondary data obtained from 20 national scientific journals published since 2020, discussing compensation and employee performance. Data collection was carried out through library research by selecting, classifying, and reviewing relevant literature sources. Furthermore, the data were analyzed descriptively by interpreting findings from previous studies. The results indicate that 19 out of 20 journals reported a positive and significant relationship between compensation and employee performance. Therefore, it can be concluded that compensation plays an essential role in enhancing employee performance, making an effective compensation system a crucial aspect of human resource management.