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Shefta Eka Praswati; Siti Arifah

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

This study aims to examine how to manage queues and service quality at Bank Bapas 69 Rejosari Cash Office (KK), especially given the limited number of staff and the absence of a formal queuing system. Using a qualitative descriptive approach with a descriptive case study method, data was collected through participatory observation and interviews during the internship period from January - March 2026 internship period. This study  shows that the queue system is not yet functioning properly, as evidenced by the large number of customers crowding around the service desk. This is mainly due to the difficulty elderly customers have in taking care of administrative matters at the Teller desk, as well as the excessively long credit consultation time at the Customer Service desk. It can be concluded that the effectiveness of service at PD BPR Bank Bapas 69 Magelang (Perseroda) Rejosari Cash Office is still hampered by suboptimal queue management. This tangible contribution is expected to shape a more orderly, clear, and time-efficient service process for Bank Bapas 69 KK Rejosari without having to incur significant costs for technology.

Siti Nurhalizah Hutagalung; Shofia Amin; Feny Tialonawarmi

Ebisnis Manajemen 2026 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

This study aims to examine the implementation of the Integrated Dynamic Archival Information Sistem (SRIKANDI) application in digital archive management at the Public Works and Public Housing Agency (PUPR) of Jambi Province. This study applies a qualitative approach using descriptive methods. Data collection techniques were carried out through observation, in-depth interviews, and documentation of informants directly involved in archive management and the use of the SRIKANDI application. The analysis of policy implementation in this study is based on Edward III's theory, which covers the dimensions of communication, resources, disposition, and bureaucratic structure. The findings of the study show that the implementation of the SRIKANDI application in the Road Construction Division has been carried out, but it has not been running optimally. The use of the application is still mostly focused on correspondence activities, while the comprehensive archive management function has not been optimally implemented. Factors supporting implementation include the existence of clear regulations, leadership commitment, and the availability of socialization and training activities. Meanwhile, the obstacles found include limitations in internet network quality, application stability, and differences in the level of human resource capabilities and adaptation to digital sistems. This study concludes that the successful implementation of SRIKANDI is not only influenced by the availability of technology, but also by the readiness of organizations and human resources in supporting the transformation of digital archive management. In addition, this study also provides several strategic recommendations to improve the effectiveness of implementation.

Mawarti Mawarti; Fatkhuri Fatkhuri

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

Tight competition in the footwear industry requires companies to carry out production processes effectively and efficiently. Good production management will have an impact on the quality of the products produced and the achievement of the company's production targets. The purpose of compiling this internship report is to study and analyze the shoe production process based on the operational management perspective at PT. XYZ. The benefits of the report discussed are as a direct means in the world of work and as evaluation material for the company. The FAJAR Internship Activity of the Sharia Business Management Study Program in 2025 was carried out at PT. XYZ in the production department. Data collection was carried out using several techniques, namely direct observation of the production process, interviews with related parties, and documentation during the implementation of the internship activities. Based on the results of the analysis carried out, the production process at PT. XYZ is divided into several stages, preparation of raw materials, cutting processes, pressing and trimming (hotpress), to quality control. The implementation of operational management has been quite successful with a clear division of tasks, but challenges remain, such as limited production time and coordination between departments. The conclusion of this internship report is that the implementation of operational management has supported the smooth running of production activities, although improvements are still needed. It is recommended that the company improve coordination between departments and conduct regular production process evaluations to improve process efficiency and product quality.

Edi Wakhyudin, Selsyah Saputri; Alifah, Farah Nur; Sirli Dwianda; Shabira Aisyah; Dhealinda Jasmine +6 more

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to analyze the implementation of integrity and ethics among Civil Servants (ASN) in public service delivery at the 5 Ilir Subdistrict Office in Palembang City. The 5 Ilir area, which is located in an urban setting with high population density and dynamic socio-economic activities, requires subdistrict officials to provide fast, responsive, and citizen-oriented services. The study adopts a qualitative approach using purposive sampling, designating the Head of the Subdistrict as the key informant. Data were collected through semi-structured interviews, direct observation of administrative service processes, and document analysis. Data analysis was conducted using a descriptive qualitative method to identify practices, values, and mechanisms related to the enforcement of integrity and ethics in public services. The results indicate that the implementation of integrity and ethics at the 5 Ilir Subdistrict Office is reflected in transparent standard operating procedures, an open queuing system, routine briefings, internal and external supervision mechanisms, and responsive leadership in addressing community issues, including the resolution of social conflicts and flood mitigation. The existence of a legal aid post further strengthens public access to justice. The enforcement of integrity is not merely normative but is systematically implemented through regulations, organizational culture, and oversight mechanisms. This study recommends strengthening the digitalization of public services as a strategy to enhance transparency, accountability, and service quality at the subdistrict level.

Syahvira Salsabilla Putri; Ismatul Khayati

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the implementation of Islamic marketing and digital-based Corporate Social Responsibility (CSR) at Pegadaian Syariah Surabaya from the perspective of maqashid sharia and assess how the integration of the two supports the sustainability of the institution and public trust. The background of the study departs from the development of digital technology that requires Islamic financial institutions to maintain transparency, fairness, data security, and sharia compliance in all marketing activities and social programs. The research method uses a descriptive qualitative approach through in-depth interviews, participatory observation, and documentation analysis on digital services and CSR activities of Pegadaian Syariah. The results show that digital Islamic marketing not only functions as a promotional tool, but also as a sharia education medium that upholds the values ​​of shidq, amanah, and maslahah, thereby supporting hifz al-din, hifz al-mal, and hifz al-‘aql. Meanwhile, the implementation of CSR covers the fields of religion, health, education, and empowerment of MSMEs that are in line with the five dimensions of maqashid sharia. The integration of Islamic marketing and CSR creates a strategic synergy that increases public trust, strengthens the institution's legitimacy, and ensures the sustainability of Pegadaian Syariah in the digital era. This research provides theoretical contributions regarding maqasid-based marketing and CSR strategies, as well as practical recommendations for strengthening sharia governance and digital education programs.

dua, Dominika; Mitan, Wilhelmina; De Romario, Fransiscus

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

Loan management is one of the important aspects of cooperative financial management because it plays a role in supporting the growth of the cooperative and improving member welfare. This study aims to analyze the role of loan management at Koperasi Suru Pudi Koting and its impact on member welfare. The research method used is qualitative descriptive. Data collection was conducted through observation, interviews, and documentation, while data analysis was carried out by relating field findings to theories of financial management, cooperative growth, and member welfare. The results of this study show that loan management at KSP Kopdit Suru Pudi Koting has been implemented through stages of loan feasibility assessment, establishment of loan procedures and policies, as well as supervision and loan collection. This loan management contributes to the growth of the cooperative, reflected in the increase in assets, business volume, and the remaining business results (SHU). In addition, loan management also has an impact on improving members' welfare through easier access to capital, increased income, and the quality of cooperative services.

Rahel Sinaga

This study aims to analyze the symbolic meaning in the modern poem “Lentera di Dalam Hujan” using a semiotic approach. This approach is employed to reveal the relationship between signs, symbols, and meanings that represent emotional experiences and reflections on life contained in the poem. The method used in this research is a descriptive qualitative method, with the data source being the text of the poem analyzed through the stages of identifying signs, interpreting symbols, and drawing meanings based on semiotic theory. The results indicate that the symbol of the lantern represents hope and inner light, while rain symbolizes sadness, obstacles, and the dynamics of life. Through the relationship between these two symbols, the poem portrays human resilience in maintaining hope amid difficult situations. This study is expected to enrich literary studies, particularly in understanding modern poetry through a semiotic perspective.

Todang, Mauretshia Putri; Niken Aurelia, Pipiet; Maria Dilliana, Siktania

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

This study aims to analyze the risk of non-performing loans from a financial accounting perspective at the Bahtera Sejahtera Credit Union where Nita works. This study was conducted at the Bahtera Sejahtera Credit Union where Nita works from August 1 to December 19, 2025, located in Nita Village, Nita District, Sikka Regency. Data was collected using interviews, observation, documentation, and literature study techniques. Data analysis techniques consisted of three steps, namely data reduction, data presentation, and conclusion drawing and verification. The results of this study indicate that non-performing credit risk is one of the main risks faced by KSP CU Bahtera Sejahtera Tempat Pelayanan Nita and has a significant effect on the cooperative's financial condition. This risk mainly arises due to delays and the inability of members to fulfill their loan payment obligations in accordance with the agreed terms. From a financial accounting perspective, non-performing credit risk management has been carried out through a measurement process based on loan collectability, recognition by forming a credit loss reserve, and presentation and disclosure as reflected in the financial statements and notes to the financial statements. The application of these accounting treatments aims to present financial information that is fair, transparent, and reliable to both internal and external parties of the cooperative. Non-performing credit risk has a direct impact on the decline in surplus (SHU) and has the potential to disrupt the liquidity of the cooperative. Therefore, credit risk control through loan feasibility analysis, payment monitoring, and the establishment of adequate loss reserves is essential to maintain the stability and sustainability of the cooperative's business. Thus, the application of appropriate financial accounting in managing credit risk is an important factor for KSP CU Bahtera Sejahtera Tempat Pelayanan Nita in improving financial performance and maintaining member trust.

Indri Purwanti; Silvianingsih Silvianingsih; Zaskia Adya Mecca; Lina Marlina; Ana Fauziya Diayana

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

This study aims to critically examine the concept of economic justice proposed by Abu Ubaid al-Qasim bin Sallam in his work Al-Amwal and to evaluate its relevance to contemporary economic dynamics. The research applies a qualitative approach using a library research method, in which Al-Amwal serves as the primary source, supported by various secondary references related to Islamic economics and theories of distributive justice. The data were analyzed through content analysis to identify Abu Ubaid’s core ideas, followed by a comparative approach to relate his framework to modern economic principles and practices. The findings reveal that Abu Ubaid’s concept of economic justice is both distributive and structural in nature. It not only emphasizes equitable wealth distribution but also highlights the importance of systemic regulation and public policy oriented toward social welfare. Zakat is positioned as a central instrument for wealth redistribution aimed at reducing social inequality and alleviating poverty. Furthermore, the state plays a strategic role in managing public resources transparently and fairly to ensure collective prosperity. Ethical values are also fundamental in economic activities to prevent exploitation, injustice, and imbalance. Overall, Abu Ubaid’s economic thought remains highly relevant in addressing modern challenges, particularly issues of income inequality, social justice, and sustainable development in today’s global economic system.

Immoto Qoonita Naflah Maulana; Siti Dhiya Tiara; Keysyah Aulia Hidayat; Sri Handayani

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This research aims to analyze the consistency of judges' legal reasoning in deciding land ownership disputes and its implications for the fulfillment of the principle of legal certainty. The primary focus of this study is directed at Decision Number 16/PDT/2020/PT PLG, where differences in legal perception or evidentiary evaluation occurred at the appellate level. Land disputes are a crucial issue that requires legal firmness to avoid uncertainty for justice seekers. The research method used is normative legal research with a case approach and a statutory approach. Data were sourced from secondary data consisting of primary, secondary, and tertiary legal materials, analyzed qualitatively. The results show that the consistency of the judges' reasoning in Decision Number 16/PDT/2020/PT PLG depends heavily on the accuracy of assessing evidence, particularly documentary evidence (certificates) and witness testimony. Inconsistency between factual considerations and the application of legal norms has the potential to undermine the principle of legal certainty. This study concludes that strengthening the standards of legal reasoning based on the principle of ex aequo et bono and adherence to civil procedural law is absolutely necessary so that judicial decisions do not only resolve disputes procedurally but also provide certainty of ownership rights for thelitigating parties.

Anandra Triwidodo; Riri Maria Fatriani; Wahyu Rohayati; Dimas Subekti

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Sexual violence against children in Jambi City continues to show a fluctuating trend, with 32 cases in 2022, decreasing to 24 in 2023, and increasing again to 33 in 2024. This condition emphasizes the importance of strengthening cross-sector case handling between the UPTD PPA Jambi City and the Jambi Police in cases of sexual violence against children. This study aims to analyze the division of labor between the two institutions using the coordination theory according to Hasibuan (2006), which includes indicators of unity of action, communication, division of labor, and discipline. The method used is a qualitative approach through in-depth interviews, documentation, and data triangulation to ensure the validity of the findings. The results show that coordination between the UPTD PPA Jambi City and the Jambi Police has generally been running well, especially in the aspects of unity of action and discipline, as reflected in the alignment of goals and a fairly rapid response in handling cases. Communication between the two agencies has also been ongoing through formal and informal channels to expedite case response. The division of labor has been aligned with each agency's respective authority, with the UPTD PPA focusing on victim assistance and psychological support, while the police handle law enforcement. However, the lack of formal SOPs and MoUs poses a barrier to strengthening sustainable institutional integration. The implications of this research emphasize the need to strengthen formal mechanisms, regular evaluation forums, and formal cooperation agreements to enhance effective coordination and comprehensive protection for child victims.

Ajeng Kusumaning Utami

Ebisnis Manajemen 2026 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

This study aims to analyze the effect of compensation and work discipline on employee performance at PT Indomarco Prismatama Utan Kayu Branch. The research method used is a quantitative method with an associative approach. The population in this study consists of all employees of PT Indomarco Prismatama Utan Kayu Branch, with the sampling technique using probability sampling through a random sampling method. Data were collected by distributing questionnaires to respondents and analyzed using multiple linear regression analysis with the assistance of the SPSS program. The results of the study indicate that partially, compensation has a positive and significant effect on employee performance, and work discipline also has a positive and significant effect on employee performance. Simultaneously, compensation and work discipline have a positive and significant effect on employee performance. Therefore, it can be concluded that improving a fair compensation system and implementing good work discipline can optimally enhance employee performance. The company is recommended to continuously pay attention to compensation policies and the enforcement of work discipline in order to improve employee performance on a sustainable basis

Elvianti, Elisabeth; Mitan , Wilhelmina; Lamawitak , Paulus Libu

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

This study was conducted at Alok Market, Sikka Regency. The objectives of this study werw to identify the sources and utilization of traders’ business capital and to determine the influence of business capital on the income of market traders. The type of research employed was quantitative research. The population of this study consisted of traders at Alok Market, Sikka Regency. The research sample was selected using purposive sampling, with a total of 30 respondents. Data collection techniques used in this study included structured interviews (numerically based) and direct observation. The data analysis techniques applied were descriptive quantitative analysis and simple linear regression analysis. The results of the study indicated that 50-70% of business capital was obtained from traders’ own capital, while 30-45% originated from loan capital. In terms of capital utilization, 89% of the capital was used for asset investment and 80% for operational cost requirements. The findings of this study also confirmed that business capital had a significant influence on the income of traditional market traders.

Muku, Anjela Maretha Tegu; sanga, Konstantinus pati; jaeng, Wihelmia maryetha Yulia

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

This study aims to analyze the impact of the implementation of accounting standards and digital technology in improving financial performance at the Savings and Loan cooperative KSP. Kopdit Sube Huter. The background of the study is based on the importance of accountable, transparent, and relevant financial reports as a basis for decision-making, especially in Savings and Loan cooperatives that manage member funds. The method used in this study is a qualitative descriptive method with a case study approach. Data were obtained through observation, interviews, and documentation during the internship at KSP. Kopdit Sube Huter. The results of the study indicate that the implementation of accounting standards although still using SAK ETAP and in the transition stage to SAK EP, is able to improve the order and comparability of financial reports. In addition, the use of digital technology through the SIKOPDIT system plays a role in increasing the efficiency of transaction recording, the accuracy of financial data, and the timeliness of financial report preparation. The impact of the implementation of accounting standards and digital technology is reflected in the improvement in the cooperative’s financial performance, as indicated by the growth in the number of members and the increase in Net Operating income (SHU) during the 2021-2024 period. Thus, the implementation of appropriate accounting standards and the synergistic use of digital technology have been proven to contribute positively to the financial performance of KSP. Kopdit Sube Huter.

Sabina Berlina Gulo; Ratnaningrum Ratnaningrum; Sri Wahyuning; Eni Endaryati

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2026 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

This study focuses on micro, small, and medium enterprises (MSMEs) in Central Jakarta, which play an important role in the national economy, particularly through their contribution to state revenue from the taxation sector. The purpose of this study is to examine how taxpayers’ knowledge and compliance with tax regulations influence tax revenue generated from the MSME sector. The distribution of questionnaires to MSME taxpayers was used as the main instrument to collect research data through a quantitative approach. A total of 164 respondents were selected using a purposive sampling method by considering specific criteria relevant to the research objectives. To evaluate and analyze the collected data, this study employed SmartPLS software using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method. The results indicate that tax revenue from MSMEs is positively and significantly influenced by taxpayer compliance in fulfilling their tax obligations. Furthermore, there is a positive and statistically significant relationship between the level of tax knowledge and the increase in tax revenue. These findings highlight the importance of improving taxpayers’ understanding and compliance as an effort to enhance tax revenue from the MSME sector. This study is expected to provide practical contributions to the Directorate General of Taxes in formulating more effective policies to improve compliance and optimize tax revenue from MSME taxpayers.

Reni Maulana; Achmad Kusyairi; Exist Saraswati

Manfish: Jurnal Ilmiah Perikanan dan Peternakan 2026 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

Swanggi fish (Prianchantus tayenus) is one of the important commodities that are widely caught at the Perikanan Nusantara Port (PPN) Brondong, Lamongan, East Java. Increased fishing acivity is feared to cause excessive pressure on fishery resources that could potentially cause overfishing. This study aims to analyze the level and status of swanggi fish utilization. The method used in this research is descriptive quantitative with a fox production surplus model approach to calculate Maximum Sustainable Yield (MSY), Totl Allowable Catch (TAC), and utilization rate. The data analyzed were the catch abd effort of swanggi fishing from 2015 to 2024. The result showed that the Maximum Sustainable Yield (MSY) value of Swanggi fish was 14,486,042 kg/year with an optimum effort F MSY of 11,689 trips/catch and TAC of 11,588,833 kg. the utilization rate of swanggi fish during 2015 to 2024 reached 105%. The value of the utilization status of swanggi fish is 85% which can be categorized that the exploitation of swanggi fish resources is Full Exploited. Therefore, sustainable fisheries management is needed through effort limitation and gear evaluation to maintain the sustainability of swanggi fish resources in PPN Brondong.

Sukma, Hawa Rani; Setiadi, Elly Malihah; Wilodati, Wilodati

Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik) 2026 LPPM Universitas 17 Agustus 1945 Semarang

This study investigates the evolutionary and research trends on social capital and economic resilience within the small and medium enterprises sector through bibliometric analysis. Data were obtained from the google scholar through Publish or Perish software, covering the period from 2020 to 2025, then organized using Mendeley and analyzed through VOSviewer. The results indicate that topic of social capital is a central link between trust, innovation, and business sustainability. Research trends have shifted from theoretical approaches to practical applications, particularly during times of crisis or challenges. Overall, social capital is proven to be instrumental in strengthening the resilience and sustainability of SMEs, while also serving as the foundation for developing sustainable economic policies based on social capital.

Febriyani Kistianingrum; Izzaty Khoirunnisa; Soviya Fitriyani; Sri Mulyeni

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

This study aims to investigate the skill gaps experienced by bachelor’s degree graduates in Indonesia when facing the dual demands of Industry 4.0 and Society 5.0. The method applied in this research is a systematic literature review, synthesizing findings from 21 scientific articles focusing on the dynamics of skill gaps and the effectiveness of higher education interventions in Indonesia. The study findings reveal two main categories of competency gaps. In the context of Industry 4.0, the most significant deficiencies are observed in specific hard skills, particularly data literacy, artificial intelligence proficiency, and automation across various sectors. Meanwhile, within the Society 5.0 dimension, deeper gaps emerge in soft skills and human-centered competencies, including complex problem-solving, emotional intelligence, creativity, and environmentally sustainable skills. These human-centered skill gaps play a critical role in enhancing graduate value as AI technologies increasingly replace routine tasks. Although the Merdeka Belajar Kampus Merdeka program shows positive outcomes in improving sustainability skills and digital certification, it has not fully succeeded in driving fundamental transformation of higher education learning outcomes, limiting alignment with sustainability principles and the Society 5.0 approach. It can be concluded that Indonesian higher education faces the challenge of undertaking fundamental curriculum reform to integrate human-centered competencies as a foundation for preparing future human resources.

Fatimah Fazkiiyah; Luqman Effendi

Jurnal Siti Rufaidah 2026 PPNI UNIMMAN

Adolescence is a crucial transition phase from childhood to adulthood, characterized by significant development of the reproductive system and psychosocial changes. In this phase, adolescents are prone to deviant behavior, including premarital sexual behavior, especially if environmental factors and self-control are not properly managed. This study aims to identify the picture of premarital sexual behavior in adolescents through a case study at Pattimura High School Jakarta. The research method uses a quantitative approach with random sampling techniques based on Lemenshow calculations. Data analysis was carried out descriptively to obtain an overview of respondents' behavior. The results showed that there were 22 students (32.35%) who had risky premarital sexual behavior. These findings indicate an urgent need for comprehensive interventions. Preventive efforts can be carried out through reproductive health education, strengthening moral values, and improving communication between parents and children. Meanwhile, repressive efforts are needed to enforce school rules and provide educational sanctions. This research emphasizes the importance of collaboration between schools, families, and communities in tackling adolescents' premarital sexual behavior, so as to minimize risks that have an impact on their physical, psychological, and social health.  

Na’ilah Syakirah Febriana; Lintang Pramudhita; Dinda Septiana; Sara Imelda Susanti; Fitri Komariyah

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

Local fashion businesses require accurate production cost calculations to ensure appropriate and sustainable pricing decisions. Problems often faced by small businesses is determining selling prices without comprehensive calculation of the cost of production. This study aims to analyze the calculation of the cost of production as the basis for determining the selling price at Voraya Wear, a student-based local fashion business developed through the Student Creativity Program (PKM). The research used a descriptive quantitative approach with direct practice methods. Data were collected through observation, documentation, and financial records, then analyzed using the full costing method to calculate the cost of production and the cost-plus pricing method to determine the selling price. The results show that the total production cost was Rp1,831,064 for 24 units, resulting in a unit cost of Rp65,757 for shirts and Rp86,832 for pants. By applying a profit margin of 30–40%, the business generated total revenue of Rp2,520,000 and a net profit of Rp688,936. These findings indicate that accurate cost calculation supports rational pricing decisions and ensures business profitability and sustainability.