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Daffa Nayla Oktavia Hermawan Putri

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

This Community Service (PKM) activity aims to improve the memorization skills of students through a program to familiarize them with memorizing daily prayers at the Syubbanul Qur'an Islamic Boarding School (TPQ) in Jambangan, Surabaya. The background to this activity is based on the low ability to memorize daily prayers of students and the lack of habituation in daily life due to limited mentoring in the family environment. The method used in this activity is the Asset Based Community Development (ABCD) approach which emphasizes the utilization of potential and assets owned by the community. The stages of the activity include discovery, dream, design, and destiny which are carried out systematically and participatory. Data collection techniques are carried out through observation and interviews to determine the development of students' memorization skills and the effectiveness of the program. The results of the activity show an increase in the ability to memorize daily prayers, marked by an increase in the number of memorizations, fluency in pronunciation, and increased self-confidence of students. In addition, this program also has an impact on the formation of religious character, discipline, and positive habits in daily life. The program's success was supported by the active involvement of the ustadz/ustadzah (Islamic teacher) and parents, as well as a conducive learning environment. Despite several obstacles, such as differences in student abilities and time constraints, the program remained effective. Thus, the habit of memorizing daily prayers has proven to be an effective strategy for improving memorization skills and sustainably shaping the students' religious character.

Seftiani Futri; Talitha Darda Yusna; Ina Nurvina Sopiana; Lina Marlina

Jurnal Ekonomi dan Keuangan Islam 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Digital technology has, in many ways, altered the manner in which businesses function. This transformation touches on aspects like how products are developed, delivered, and sold. It opens up a range of possibilities for business owners to broaden their markets, boost profits, and make better use of online tools. At the same time, however, the digital age introduces certain difficulties. These include increased competition as well as risks related to practices that may conflict with sharia law—for example, charging interest, engaging in transactions with unclear risks, or producing counterfeit goods. The focus of this study is to examine the opportunities and challenges that businesses encounter in today’s digital world, viewed through an Islamic lens. The approach taken involves a review of existing literature, drawing from various sources dealing with digital commerce and Islamic economic principles. The results suggest that digital business ventures hold considerable promise, provided they are conducted with honesty, fairness, and transparency, while avoiding activities disallowed by sharia. This way, entrepreneurs can not only generate income but also develop their enterprises in a way that aligns with ethical and religious values.

Tsani Deri Hidayat; M. Fariz Yusanri Fani; M. Aidil Aziz; M. Yusuf Bahtiar

Jurnal Ekonomi dan Keuangan Islam 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Global economic uncertainty and exchange rate fluctuations pose significant challenges to monetary stability in Indonesia, particularly in maintaining a controlled inflation rate. This study aims to analyze the transmission mechanism of the rupiah exchange rate to the inflation rate in Indonesia from 2015 to 2024. The method used in this study is library research by collecting, reviewing, and synthesizing data from various scientific literature, official central bank reports, and related journal articles published over the past decade. The research findings indicate that rupiah depreciation has a significant influence on rising inflation through the imported inflation channel, where currency depreciation increases the cost of raw materials for industries dependent on foreign markets. Furthermore, the findings reveal that the effectiveness of this transmission is influenced by public expectations and monetary policy taken by Bank Indonesia through adjustments to the benchmark interest rate. The implications of this study emphasize the importance of synergy between a stable exchange rate policy and controlling the supply of domestic goods to minimize the impact of external shocks on public purchasing power. The government and monetary authorities are advised to continue strengthening foreign exchange reserves and encouraging the use of local currencies in international transactions to reduce dependence on the United States dollar and maintain national price stability.

Dela Laras Sati; Rahyono Rahyono; Hiro Sejati

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

Micro, small, and medium enterprises (MSMEs) constitute a pivotal pillar of local economic resilience in Bandar Lampung, particularly in the fashion, salon and beauty, and professional service sectors. Notwithstanding their considerable growth potential, many MSMEs continue to encounter structural constraints that impede business expansion, most notably limited entrepreneurial capability, restricted access to capital, and the suboptimal utilization of digital marketing. Against this backdrop, the present study aims to examine the partial and simultaneous effects of entrepreneurship training, capital access, and digital marketing strategy on MSME business expansion. This research employed a quantitative explanatory design with a cross-sectional approach. Data were collected from 100 MSME owners selected through purposive sampling from a population of 2,785 enterprises, and were analyzed using multiple linear regression with SPSS. The findings reveal that entrepreneurship training does not exert a statistically significant effect on business expansion (B = 0.000; p = 0.998), indicating that training, in isolation, has not yet been effectively translated into concrete growth-oriented business practices. By contrast, access to capital has a positive and significant effect (B = 0.263; p = 0.001), demonstrating that financial accessibility enhances operational scale and market development. More importantly, digital marketing strategy emerges as the most influential determinant of business expansion (B = 0.593; p < 0.001), confirming that digital platform utilization substantially strengthens market reach, customer engagement, and business competitiveness. Simultaneously, the three variables significantly affect MSME expansion (F = 34.061; p < 0.001), with an explanatory power of 51.6%. It can therefore be concluded that MSME expansion is primarily driven by the synergy of financial accessibility and digital market adaptation, while entrepreneurship training becomes meaningful only when effectively operationalized within business practice.

Muhammad Tody Arsyianto; Sudarmiatin Sudarmiatin; Heri Pratikto

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

Small and medium-sized enterprises (SMEs) play a central role in the Indonesian economy, yet their internationalization remains limited. This condition indicates that many SMEs have not fully transformed innovation and digitalization into strategic capabilities that support broader market expansion. This study examines the effects of innovation and digitalization on SME internationalization from the strategic capability perspective. A quantitative explanatory design with a cross-sectional survey was employed. The sample consisted of 200 SME owners or main managers in East Java selected through purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The simulated results indicate that innovation and digitalization positively contribute to SME internationalization through product value enhancement, business process efficiency, and broader market reach. These findings suggest that SME internationalization is more likely to emerge when innovation and digitalization are integrated as strategic capabilities rather than treated as isolated initiatives.

Ivan Widjaja; Sudarmiatin Sudarmiatin; Heri Pratikto

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

MSMEs play a dominant role in the Indonesian economy, but their contribution to the international market remains relatively limited. This situation indicates that the readiness for internationalisation of MSMEs remains a significant issue, particularly in relation to innovation and digitalisation capabilities as strategic resources. This study aims to analyse the influence of innovation and digitalisation on the readiness for internationalisation of MSMEs in Indonesia using the Resource-Based View approach. The study employs an explanatory quantitative design with a survey approach involving 200 owners or primary managers of SMEs in East Java, selected via purposive sampling. Data were analysed using SEM-PLS. The results indicate that innovation and digitalisation have a positive and significant influence on the internationalisation readiness of SMEs. Digitalisation demonstrates a stronger influence than innovation. The structural model also exhibits adequate explanatory and predictive power. These findings confirm that internationalisation readiness is determined not only by market opportunities but also by the ability of SMEs to strategically manage innovation and digital technology. The implications of this study emphasise the importance of strengthening innovation and digitalisation capabilities as the foundation for formulating SME development strategies that are better prepared to enter international markets.

Nurmi Nurmi; Basri Bado; Citra Ayni Kamaruddin; Sri Astuty; Muhammad Imam Maruf

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

This study examines the tourism development strategy to increase Local Original Revenue (PAD) in Bulukumba Regency, South Sulawesi. Despite having significant tourism potential, such as Bira Beach and the Pinisi shipbuilding tradition, the contribution of the tourism sector to PAD remains fluctuating and has not been fully optimized. Therefore, this study aims to formulate an effective and targeted tourism development strategy. The research employs a quantitative descriptive approach using observation, Likert-scale questionnaires, and documentation, with data analyzed through SWOT analysis, IFAS-EFAS matrices, and the Grand Strategy Matrix. The findings indicate that the tourism sector has strong internal strengths (5,09) and significant external opportunities (4,99), exceeding its weaknesses (4,56) and threats (3,95), placing it in Quadrant I (aggressive strategy). The results suggest that the most appropriate strategy is the SO (Strengths-Opportunities) strategy, which focuses on optimizing tourism potential, enhancing digital promotion, strengthening cultural-based tourism, and expanding investment in infrastructure. The study concludes that implementing an aggressive and integrated strategy can improve the tourism sector’s contribution to PAD and support regional economic development. These findings highlight the importance of aligning tourism potential with strategic planning to achieve sustainable fiscal growth.

Supaino Supaino; Diena Fadhilah; Rehulina Bangun; Sally Maya Vida

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

This study aims to analyze the impact of the geopolitical conflict between the United States, Israel, and Iran in 2026 on global macroeconomic stability and climate change dynamics. Using a qualitative approach through a Systematic Literature Review (SLR), this research synthesizes findings from various international journal articles, reports, and academic sources. The results indicate that the conflict has significantly disrupted global energy markets, leading to a sharp increase in oil and gas prices. This energy shock has triggered global inflationary pressures, reduced purchasing power, and increased economic uncertainty across both developed and developing countries. Furthermore, monetary tightening policies implemented to control inflation have created trade-offs with economic growth, increasing the risk of global recession. On the fiscal side, government interventions such as energy subsidies have helped mitigate short-term impacts but have raised concerns about long-term fiscal sustainability. In addition, the energy crisis has slowed the transition toward renewable energy, thereby exacerbating climate change risks. The study highlights the interconnectedness between geopolitical conflict, macroeconomic instability, and environmental sustainability. Therefore, coordinated global policies and integrated economic strategies are essential to address these multidimensional challenges effectively.

Kurratu'ayunina

Jurnal Riset dan Publikasi Ilmu Ekonomi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in supporting local and national economic development, particularly through employment generation and income distribution. Seasonal religious events such as Ramadan significantly influence consumption patterns and market dynamics, creating both opportunities and challenges for MSMEs. This study aims to analyze the implementation of the “Seri Ramadhan” phenomenon within the strategic management practices of MSMEs in Martapura, focusing on the periods before and after Ramadan. The research employed a qualitative descriptive approach with field study methods. Data were collected through in-depth interviews, direct observation, and documentation involving selected MSME actors in the culinary, fashion, and retail sectors. The findings indicate that prior to Ramadan, MSMEs emphasize strategic planning through product innovation, stock preparation, promotional intensification, and operational adjustments. After Ramadan, they conduct performance evaluations, inventory control, and strategic realignment to maintain business sustainability. The study highlights that Ramadan is not merely a short-term sales opportunity but also a strategic momentum integrated into broader business planning cycles. The implications suggest that adaptive and cyclical strategic management enhances MSME resilience and competitive advantage in seasonal markets.

Sri Purwanti; Adam Teguh Ramadhani; Lennyta Eka Rindi Agustin; Freddy Parsaulian Situmorang; Angga Kristandiyo +21 more

Jurnal Pengabdian Sosial dan Kemanusiaan 2026 Lembaga Pengembangan Kinerja Dosen

Household waste management in Gondang Village remains a major problem because waste is not sorted from the source and supporting facilities are still limited, resulting in mixed organic, inorganic, and residual waste, potentially polluting the environment. To support the planned development of a 3R Waste Management Site (TPS 3R) in 2026, a community service activity was conducted aimed at increasing community knowledge, awareness, and readiness regarding waste sorting and the application of the Reduce, Reuse, and Recycle concept. This activity used a participatory approach through outreach, waste sorting demonstrations, installation of educational boards on waste decomposition times, and the provision of separate trash bins in four hamlets. The results of the activity showed an increase in community understanding of waste types, 3R principles, and long-term environmental impacts, accompanied by positive responses and high enthusiasm. The educational boards and facilities provided served as visual reminders that encouraged behavioral change, making this activity an important first step in preparing the Gondang Village community towards sustainable waste management through the 3R Waste Management Site (TPS 3R).

Anna Kridaningsih; Mareta Yogi Presila; Ilham Nur Widi Pratama; Adimas Permadi; Achmad Yhany Firmansyah +23 more

Jurnal Pengabdian Sosial dan Kemanusiaan 2026 Lembaga Pengembangan Kinerja Dosen

The 2025 Real Work Lectures use the Berdampak model (Real Work Lectures based on Community Impactful). The theme of our group's Community Service Program is the problem of household waste management in Bakalan Village, Gondang District, Mojokerto Regency, which requires proper handling. Open burning of waste causes air pollution and other adverse effects. In an effort to overcome this problem, KKN students have initiated the use of used barrels as a place to burn waste with minimal smoke. This program includes observation and socialization related to innovative technology in waste management. Through this activity, the community is introduced to the use of trash cans that reduce smoke pollution and produce briquettes as an alternative fuel from combustion residues. The program results show an increase in community awareness of waste management and the potential for reducing negative environmental impacts. This innovation opens up opportunities for the community to become a model of independent and sustainable waste management, which can be applied in other villages.

Fajar Budiyanto; Kesia Dyar Prasetyawati; Fajarul Ihfan Nurhuda; Nopi Yanto; Riska Ayu Maharani +20 more

Jurnal Pengabdian Sosial dan Kemanusiaan 2026 Lembaga Pengembangan Kinerja Dosen

The farmer empowerment program in Dilem Village, Gondang District, was implemented through training on the production of solid compost based on livestock manure as an effort to enhance the independence and agricultural productivity of the local farming community. This training was designed to utilize local resources through a village potential–based approach that emphasizes the optimization of livestock waste and organic materials available in the surrounding environment. The implementation methods included socialization activities, material delivery, hands-on practice in compost production, and post-training assistance to ensure the sustainability of technology application at the farmer level. The results of the program indicated an increase in farmers’ knowledge and skills in the compost-making process, enabling them to produce organic fertilizer independently and reduce dependence on chemical fertilizers. This program also had a positive impact on soil quality, production cost efficiency, environmental cleanliness, and supported environmentally friendly and sustainable agricultural practices. Thus, this training activity contributes to strengthening the local economy, improving farmers’ welfare, and developing a sustainable agricultural system based on local resources in Dilem Village in a continuous and practical manner.

Rachmad Sholeh; Angel Adinda Putri Utama; Achmad Dwi Aprillianto; Adimas Indra Putra; Amelia Zahro +23 more

Jurnal Pengabdian Sosial dan Kemanusiaan 2026 Lembaga Pengembangan Kinerja Dosen

The greening program is an important effort to improve environmental quality and strengthen community awareness of ecological sustainability. This study aims to describe the implementation of tree-planting activities carried out by university students in Kalikatir Village through a participatory approach. The research employed a qualitative descriptive method, using observation, interviews, and documentation as data-collection techniques. The findings indicate that community participation plays a significant role in the success of the program, particularly in selecting planting locations, providing tools and support, and maintaining the planted trees. The greening activities have produced positive impacts, including increased vegetation cover, a cooler village environment, and stronger community awareness of the importance of green spaces. Moreover, collaboration between students and local residents has enhanced social cohesion and supported the sustainability of environmental initiatives. This study concludes that a participatory approach combined with a qualitative descriptive method is effective in understanding the dynamics of implementing greening programs at the village level.

Purwanti, Yeni

Jurnal Pengabdian Sosial dan Kemanusiaan 2026 Lembaga Pengembangan Kinerja Dosen

The Amaliyah Ramadhan Program is a religious activity carried out to instill spiritual values ​​while increasing the social awareness of students. This activity serves as a means of character development through various worship and social activities during the month of Ramadan. The implementation of a targeted program is expected to be able to form an attitude of empathy, togetherness, and concern for the surrounding community. This study aims to describe the implementation of the Amaliyah Ramadhan Program in increasing the social awareness of students at Pondok Trensami Kwangsan Sedati, Sidoarjo. The method used is the Asset Based Community Development (ABCD) approach by utilizing the potential and assets owned by the Islamic boarding school community. The stages of the activity include discovery (identifying potential), dream (formulating program expectations), design (planning activities such as tadarus, studies, sharing takjil, and charity), and destiny (program implementation and evaluation). The results of the activity indicate that the Amaliyah Ramadhan Program is able to increase the social awareness of students as demonstrated through active participation in sharing activities, attitudes of mutual assistance, and increased awareness to care for the surrounding community. This program also strengthens the values ​​of togetherness and social responsibility within the Islamic boarding school environment.

Azlinah Dwi Fahirah; Naila Ayu Zahra; Siti Maryam; Tien Rela; Eri Hariyanto +1 more

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

The development of digital technology has significantly transformed consumer purchasing behavior in recent years. Shopping activities that were previously conducted in person have now shifted to e-commerce and social commerce platforms that offer greater convenience, speed, accessibility, and a variety of attractive promotions. Two platforms experiencing rapid growth in Indonesia are Shopee and TikTok Shop, both of which have gained popularity among diverse consumer segments. These platforms not only offer a wide range of products but also provide interactive shopping experiences through features such as promotions, live shopping, consumer reviews, personalized recommendations, and ease of transactions. This situation has led to notable changes in consumers' purchasing decision-making processes and preferences. Factors such as app usability, promotional strategies, consumer trust, social media influence, user engagement, and evolving digital lifestyles are becoming increasingly dominant in determining purchasing decisions. Therefore, this study aims to analyze the key factors influencing consumer purchasing decisions on the Shopee and TikTok Shop platforms in the digital era, as well as to provide deeper insights into consumer behavior in an increasingly digital marketplace.

Adhelia Putri Zainuri; Sari Andayani

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Strategic management plays a crucial role in ensuring the operational sustainability and competitiveness of PT Karya Giri Palma, a manufacturing company specializing in springbed and furniture production. In an increasingly competitive market environment and amid ongoing production challenges, the company is required to implement well-structured and adaptive strategic management practices. This study employs a qualitative research approach to explore the implementation of strategic management within the organization and to identify obstacles that arise during its integration into daily operational activities. Data were collected through in-depth observations and interviews to obtain a comprehensive understanding of managerial practices and employee involvement. The findings reveal that the active participation of both management and employees in the formulation and implementation of strategies significantly contributes to improved employee motivation, higher productivity levels, and enhanced work quality. Strategic alignment between organizational goals and employee roles encourages a stronger sense of responsibility and commitment among employees. However, several challenges remain, particularly in cross-divisional coordination and the consistent execution of strategies at the operational level. Therefore, this study recommends strengthening interdepartmental communication, optimizing the use of management information systems, and enhancing human resource capabilities through continuous training. These findings may serve as a valuable reference for similar manufacturing companies seeking to optimize strategic management practices in order to achieve sustainable performance and long-term competitiveness.

Sri Rahayu; Mirza Anindya Pangestika

Jurnal Pengabdian dan Pembangunan Lokal 2026 Lembaga Pengembangan Kinerja Dosen

Early Childhood Education (PAUD) or Kindergarten (TK) is an important level of education in building the foundations for children's overall development, covering aspects of religious and moral values, physical-motor skills, cognitive skills, language, social-emotional skills, and the arts. The development of PAUD/TK currently shows a positive trend, as seen in the increasing public awareness, number of institutions, and participation of children aged 4–6 years. However, challenges still arise, such as limited facilities and infrastructure, variations in educator competence, differences in access to services between regions, and the need for stimulation at home. Competition among early childhood education institutions is quite fierce, driving innovation in learning quality, teacher competence, facilities, and flagship programs. In this context, marketing management plays a strategic role in building the institution's image, conveying information about educational services, identifying community needs, and increasing the institution's competitiveness in an ethical and sustainable manner. TK Muslimat NU Pakembaran, as a religious-based PAUD institution, plays an important role in developing children's development and instilling Islamic values. Although the marketing strategy is still simple and predominantly based on a familial approach and word-of-mouth promotion, these efforts are effective in building community trust and loyalty. In the future, strengthening a more systematic marketing management can increase competitiveness, expand the reach of information, and support the sustainability of the institution in providing quality, religious, and character-building early childhood education services.

Ahmad Syauqi Albaar

Jurnal Inovasi Sosial dan Pengabdian 2026 Lembaga Pengembangan Kinerja Dosen

The routine prayer recitation activity with teenagers in Jatikalang Village, Krian, Sidoarjo, essentially arose from the need for moral development among teenagers amidst today's increasingly complex and externally influenced lives. Through this activity, it is hoped that teenagers can become closer to religious values ​​without feeling patronized, as the activities are simple and relevant to their daily lives. Furthermore, a sense of community among teenagers is fostered, becoming more than just a form of worship but also a positive gathering space. The implementation itself uses an Asset-Based Community Development (ABCD) approach, emphasizing existing community potential, such as the role of administrators, youth involvement, and available village facilities. The activity is relatively simple, starting with an opening and reciting prayers, rowi Diba' (the prayer of the Prophet), mahalul qiyam (the prayer of the Prophet), and closing with a short sermon (kultum) usually containing light but impactful messages. These activities are beginning to show changes: teenagers are becoming more active, a sense of togetherness is growing, and good habits such as discipline, mutual respect, and responsibility are gradually emerging. Furthermore, this activity serves as an alternative to prevent teenagers from getting caught up in less beneficial activities. There are still challenges, particularly with fluctuating attendance and the strong influence of the external environment. However, if maintained and developed consistently, this activity has great potential to become a platform for social and spiritual development for youth. Overall, this sholawat routine is quite effective in developing religious character and strengthening social ties within the community.

Velika Occalanie; Peter Peter; Henky Lisan Suwarno

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

Food and beverage companies must maintain a robust capital structure to compete effectively amidst the intense pressures of globalization and achieve their strategic objectives. This study aims to examine the impact of profitability, asset structure, company size, and solvency on the capital structure of food and beverage firms listed on the Indonesia Stock Exchange (IDX) and included in the LQ45 index. This study uses an explanatory method with purposive sampling technique, where samples are determined based on companies that have completed financial reports during the research period and are indexed in LQ45. Data analysis was performed using t-tests and F-tests. The results show that profitability (ROA), asset structure, and company size (Ln Total Assets) do not have a significant partial effect on capital structure (DER), meaning that these three factors do not directly influence companies' decisions on the use of debt for financing. However, solvency (DAR) was found to have a significant effect on capital structure, indicating that a company's ability to meet its long-term obligations plays an important role in determining the level of debt used for operational financing. Simultaneously, the four independent variables had a significant effect on capital structure, meaning that all variables together contributed to influencing food and beverage companies' decisions in determining their financing strategies.

Gilang Wicaksono; Emi Maimunah

Jurnal Ekonomi dan Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research addresses a paradoxical phenomenon in Lampung Province's Micro and Small Industry (MSI) sector (2018-2022), where high technology adoption is accompanied by declining business units and income inequality. The objective is to evaluate technical efficiency and productivity changes across 15 regencies/cities using the Variable Returns to Scale (VRS) Data Envelopment Analysis (DEA) model and the Malmquist Productivity Index (MPI). Results show an average technical efficiency of 0.838, indicating a 16.2% room for output improvement. Mesuji Regency serves as the benchmark with perfect efficiency. The main inefficiency stems from labor slack (averaging 3,458 people per region), reflecting disguised unemployment. The Malmquist index records an asymmetric productivity growth of 2.1% annually, entirely driven by technological progress (3.5%), while internal managerial efficiency contracted (-1.4%). Consequently, technology adoption requires structural intervention; regional governments must prioritize vocational training and basic managerial strengthening to reduce labor slack and break the MSI inefficiency cycle.