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Aida Fitria; Devi Nallappan; Fina Kusuma Wardani; Dian Zuiatna; M.Crystandy

Journal of Health Sciences, Nursing and Nutrition 2026 International Forum of Researchers and Lecturers

Preeclampsia remains a major contributor to maternal morbidity and mortality, particularly in developing countries such as Indonesia. Early detection and integrated management at the primary healthcare level are essential to prevent disease progression and improve maternal outcomes.  Modifiable risk factors such as maternal obesity, inadequate calcium intake, and poor clinical management contribute significantly to disease progression (WHO, 2021; Zhang et al., 2020). This study aimed to evaluate the effectiveness of an Integrated Maternal Health Model (IMHM) combining risk assessment, nutritional intervention, and clinical management for early prevention and control of preeclampsia in primary healthcare settings. A quasi-experimental cohort study was conducted among 104 pregnant women, consisting of 52 preeclamptic and 52 normotensive participants in community health centers in Medan, Indonesia. Data were collected across four antenatal visits, including blood pressure measurements, proteinuria (dipstick), calcium intake, supplementation adherence, and antihypertensive therapy. Statistical analyses included bivariate and longitudinal tests. The results showed that maternal obesity, history of preeclampsia, and hypertension were significant risk factors. Adequate calcium intake demonstrated a protective effect against preeclampsia (p < 0.05), consistent with recent evidence indicating that calcium supplementation can reduce the risk of preeclampsia by up to 49%. However, calcium supplementation did not significantly influence blood pressure among normotensive pregnant women. Antihypertensive therapy, particularly intensive nifedipine regimens, showed significant differences in blood pressure patterns across visits (p < 0.05). In addition, proteinuria levels significantly decreased over time (p < 0.001), indicating improvement in renal function. In conclusion, the IMHM is effective in improving maternal outcomes through a multi-component approach integrating clinical, nutritional, and monitoring strategies. This model provides a practical and scalable framework for early prevention and management of preeclampsia in primary healthcare settings.

Ana Septiana; Edy Susanto; Agung Nugroho Setiawan; Dicky Choirriyan

Journal of Health Sciences, Nursing and Nutrition 2026 International Forum of Researchers and Lecturers

Background: Automatic segmentation of the thyroid gland in ultrasonography (USG) images using deep learning requires a user-friendly interface to support diagnostic and educational processes. Purpose: This study aims to develop and implement a Graphical User Interface (GUI) that integrates a deep learning U-Net model for interactive and efficient segmentation and visualization of thyroid USG images. Method: The development method employed the Rapid Application Development (RAD) approach using MATLAB programming language. The GUI is designed to load transverse and sagittal USG images, display automatic segmentation results, and calculate thyroid gland volume based on dimensions measured automatically from the segmentation output. Testing was conducted using USG image data from 15 volunteers, and GUI functionality was evaluated using black box testing. Result: The GUI successfully displayed USG images and segmentation results with a responsive 4-panel interface; zoom, pan, and image navigation features functioned well. Automatic segmentation occurred in real-time after image input, and volume measurement results appeared automatically. Black box testing evaluation showed all GUI features operated as expected. The average Dice Similarity Coefficient (DSC) of 0.91 indicates high performance of the U-Net model in thyroid segmentation, consistent with previous findings. Statistical testing confirmed no significant difference between volume measurements using the application and manual methods (p = 0.953). Conclusion: This GUI implementation facilitates users in performing deep learning-based segmentation and visualization of thyroid USG images, improving efficiency and accuracy in thyroid volume measurement. The GUI has potential applications in clinical practice and radiology education.

Barata Rahmat Sukarsih; Eka Risma Putri

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2026 CV. ALIM'SPUBLISHING

This study is motivated by the importance of improving the performance of police officers as the frontline of public service, which is influenced by transformational leadership, organizational communication, and work discipline. In practice, variations in officer performance are still observed at police precincts under the Solok Police Department, as evidenced by differences in case resolution rates, service responsiveness, and the effectiveness of task execution. These conditions are suspected to be related to the suboptimal implementation of transformational leadership, organizational communication, and work discipline among officers. This study aims to analyze the influence of transformational leadership and organizational communication on police officer performance, as well as to test the role of work discipline as a moderating variable. The research method used is a quantitative approach with a field research design. The study population consisted of all 126 members of the police stations under the Solok Police Department, with a sample size of 124 respondents. Data collection was conducted by distributing questionnaires to police officers, which were then analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method. The results of the study indicate that transformational leadership has a positive and significant effect on member performance, with a coefficient of 0.754, a T-statistic of 3.550 (>1.96), and a P-value of 0.000 (<0.05); thus, the first hypothesis is accepted. Organizational communication has a negative and significant effect on performance with a coefficient of -0.615, a T-statistic of 2.509 (>1.96), and a P-value of 0.012 (<0.05). Work discipline does not moderate the effects of transformational leadership or organizational communication on performance, as both show insignificant results. In conclusion, improved police officer performance can be achieved through the implementation of effective transformational leadership and the strengthening of organizational communication.

Melina Sahriani; Netti Hardianti; Sabila Ramadani; Salwa Lazia; Kasman Kasman

SIMPATI: Jurnal Penelitian Pendidikan dan Bahasa 2026 CV. Alim's Publishing

This study examines the role of innovation management in learning to improve the quality of basic education, particularly in elementary schools. The background of this research is the increasing demand for adaptive, creative, and student-centered learning approaches in response to rapid educational changes in the digital era. The objective of this study is to analyze how the implementation of innovation management strategies in learning can enhance teaching effectiveness, student engagement, and overall educational quality. This research uses a qualitative descriptive method through literature review by analyzing relevant books, journals, and previous studies related to learning innovation and educational management. The findings indicate that effective management of learning innovation—such as the integration of technology, the use of active learning models, and teacher professional development—significantly contributes to improving student learning outcomes and classroom interaction. Furthermore, innovation management encourages teachers to be more creative in designing learning activities that are contextual and meaningful for students. The study implies that schools and education stakeholders need to strengthen institutional support, provide continuous training for teachers, and develop policies that encourage sustainable innovation in learning. Thus, structured innovation management in learning becomes a key factor in enhancing the quality of basic education in a competitive global era.

Kasman Kasman; Meidi Meidi; Anwar Nasution; Rostina Rangkuti; Miftahul Jannah +1 more

SIMPATI: Jurnal Penelitian Pendidikan dan Bahasa 2026 CV. Alim's Publishing

This study aims to analyze the management of Islamic Religious Education (PAI) learning as an effort to improve students’ discipline in performing congregational prayers at SDN 188 Simangambat. Learning management in PAI includes planning, implementation, and evaluation strategies carried out by teachers to instill religious values and develop students’ awareness of the importance of praying together. This research uses a qualitative approach with descriptive methods to describe the role of PAI learning management in shaping students’ prayer discipline. The results indicate that effective PAI learning management can encourage students to perform congregational prayers regularly through teacher guidance, habituation programs, and a supportive school environment. Teachers play an important role as educators and role models in building students’ responsibility and obedience in carrying out religious activities. The implementation of structured learning activities, monitoring, and evaluation contributes to improving students’ discipline and spiritual character. Therefore, proper management of PAI learning is an important factor in developing students’ religious habits and strengthening Islamic character education in elementary schools.

Ngurah Ketut Raharya Sidiaji; Ni Nyoman Padmadewi; Kadek Sintya Dewi

Jurnal Riset Rumpun Ilmu Bahasa 2026 Pusat riset dan Inovasi Nasional

This study examines the effectiveness of Assemblr Augmented Reality (AR) in improving English vocabulary mastery among deaf students in an inclusive classroom setting. The research was conducted at SD N 2 Bengkala using a quantitative pre-experimental design with a one-group pre-test and post-test approach. The participants were Grade 5 deaf students selected through purposive sampling. Data were collected using a researcher-developed vocabulary test consisting of 15 items, which was validated through expert judgment and demonstrated high reliability (Cronbach’s Alpha = 0.815). Descriptive statistical analysis revealed a substantial improvement in students’ vocabulary scores, with the mean increasing from 45.00 in the pre-test to 76.50 in the post-test. The minimum score improved from 40 to 73, and the maximum score increased from 50 to 80. Inferential analysis using the Wilcoxon Signed-Rank Test showed a significance value of 0.180, indicating no statistical significance due to the small sample size. However, the observed improvement indicates strong practical significance. The findings suggest that Assemblr AR enhances vocabulary learning by providing visual and interactive learning experiences that support deaf students’ cognitive processing. This study highlights the potential of AR technology as an effective instructional medium in inclusive education environments.  

Nurul Hikmah; Milda Damayanti; Cici Zaskia; Dian Ramadhani Abdullah; Hamzah Hamzah

Jurnal Riset Rumpun Ilmu Bahasa 2026 Pusat riset dan Inovasi Nasional

This article examines needs analysis and curriculum analysis as the foundational bases for developing effective teaching materials. Using a library research method, this study reviews various scientific journal articles, reference books, and relevant official documents. Needs analysis is a systematic process conducted to identify the gap between students' current conditions and the competencies they are expected to achieve, serving as the most critical stage in determining the direction of teaching material development. Meanwhile, curriculum analysis is carried out to ensure that the teaching materials developed remain aligned with competency standards, learning outcomes, content structure, and applicable educational policies. The integration of both analyses produces teaching materials that are not only contextually relevant to students' real conditions but also consistent with curriculum demands. Systematic steps in this integration including learner characteristic analysis, curriculum document review, material priority mapping, and authentic assessment design significantly contribute to improving the quality, effectiveness, and meaningfulness of learning. This article concludes that needs analysis and curriculum analysis are inseparable and must be conducted systematically before the development of teaching materials begins.

Rif’atul Khusnia; Sudarmiatin Sudarmiatin; Agus Hermawan

Jurnal Manajemen Riset Inovasi 2026 Pusat Riset dan Inovasi Nasional

This study aims to analyze the role of brand equity in enhancing the competitiveness of batik sandal products at “Dinara Wooden Heel.” The research adopts a qualitative approach using a case study method to gain an in-depth understanding of how the elements of brand equity namely brand awareness, perceived quality, brand association, and brand loyalty are developed and utilized by the business actors. Data were collected through in-depth interviews with the business owner and consumers, direct observation, and documentation. The data analysis technique was conducted descriptively through the stages of data reduction, data display, and conclusion drawing. The findings indicate that brand equity plays a significant role in improving the competitiveness of Dinara Wooden Heel. The dimensions of perceived quality and brand association serve as the primary strengths in creating competitive advantage through consistent product quality and culture-based differentiation. Meanwhile, brand awareness declined due to distribution limitations during the pandemic, but has gradually recovered through the utilization of social media. On the other hand, brand loyalty has been established through repeat purchases, although its management remains relatively informal. Overall, the four dimensions of brand equity are integrated in enhancing competitiveness through brand visibility, product differentiation, consumer trust, and customer loyalty.

Muhamad Habibie; Hudi Santoso

Jurnal Riset Rumpun Seni, Desain dan Media 2026 Pusat Riset dan Inovasi Nasional

The rapid development of digital media has increased the complexity of health information flows and triggered the spread of misinformation, thereby requiring service personnel to be prepared to manage information critically. However, studies specifically examining the relationship between digital media literacy and readiness to handle health hoaxes among non-medical frontliner staff remain limited. This study aims to analyze the relationship between digital media literacy and readiness in handling health-related hoaxes among frontliner staff at RSUD Welas Asih Bandung. A quantitative approach with a survey method was employed, involving 243 respondents selected through a census sampling technique. Data were collected using a Likert-scale questionnaire and analyzed through validity, reliability, and Spearman’s Rank correlation tests. The results indicate that digital media literacy is at a high level, with digital safety (85.2%) and digital ethics (82.3%) as dominant indicators. Readiness in handling health hoaxes is also high, with gathering (78.6%) and planning (76.1%) as the highest indicators. The correlation test shows a positive and significant relationship with a coefficient of 0.794 (p<0.001), indicating a strong association. These findings suggest that improving digital media literacy significantly contributes to enhancing readiness in handling health hoaxes. Therefore, strengthening digital literacy is an important strategy to improve communication effectiveness and healthcare service quality.

Faradita Putri; Hudi Santoso

Jurnal Riset Rumpun Seni, Desain dan Media 2026 Pusat Riset dan Inovasi Nasional

The rapid development of social media, particularly Instagram, has transformed consumers’ information-seeking behavior and purchasing decision processes, making information quality in digital catalogs a crucial factor in visual-based marketing. However, studies examining information quality in Instagram-based digital catalogs for highly customized products remain limited. This study aims to analyze the relationship between the quality of digital catalog information and purchasing decisions on the @santflowersbouquet account. A quantitative approach with a survey method was employed, involving 95 respondents selected through purposive sampling. Data were collected using a Likert-scale questionnaire and analyzed through validity, reliability, and Spearman’s Rank correlation tests. The results indicate that information quality is categorized as high, with accuracy (92.6%) and timeliness (86.3%) as the dominant indicators. Purchasing decisions are also in the high category, with the time of purchase indicator reaching 96.8%. The correlation test shows a positive and significant relationship with a coefficient of 0.621 (p<0.001), indicating a strong association. These findings suggest that improving the quality of digital catalog information significantly contributes to enhancing purchasing decisions. Therefore, businesses are encouraged to optimize information quality as part of their digital marketing communication strategy.

Aldika Maulizi Effendi; Agus Ariyanto; Febyolla Presilawati

Jurnal Manajemen Riset Inovasi 2026 Pusat Riset dan Inovasi Nasional

This study aims to analyze the influence of organizational culture on employee performance through job satisfaction at the Banda Aceh City Environmental, Sanitation, and Beautification Office. This study employs a quantitative approach using an associative method. The study population consisted of 44 civil servants, all of whom were included in the sample using a census method. Data collection was conducted via a questionnaire using a Likert scale, supplemented by observations and interviews. The data analysis techniques employed included path analysis, t-tests, the coefficient of determination (R²), and the Sobel test to examine the mediating role. The results of the study indicate that organizational culture has a positive and significant effect on employee performance, with a significance value of 0.004 and a calculated t-value of 3.014. Organizational culture also has a positive and significant effect on job satisfaction, with a p-value of 0.003 and a t-statistic of 3.940. Furthermore, job satisfaction has a positive and significant effect on employee performance with a significance value of 0.000 and a t-value of 5.174. A mediation test using the Sobel test indicates that job satisfaction significantly mediates the effect of organizational culture on employee performance with a t-value of 3.818 (>1.96). The coefficient of determination of 0.832 indicates that 83.2% of the variation in employee performance can be explained by organizational culture, job satisfaction, and their interaction, while the remainder is influenced by other variables outside the scope of this study. Thus, it can be concluded that organizational culture has a strong influence on improving employee performance, both directly and through job satisfaction as a mediating variable.

Luh Esta Yanti; Ida Bagus Koman Suarmaja

Jurnal Manajemen Riset Inovasi 2026 Pusat Riset dan Inovasi Nasional

This study aims to examine the simultaneous and partial effects of the work environment and work-life balance on employee work stress at Hotel X. The research design is causal quantitative, with multiple linear regression analysis using SPSS 26.0 for Windows. The sample was obtained through purposive sampling (non-probability) of 120 respondents. The research subjects were employees working in shifts. The analysis results show that, (1) both variables simultaneously have a negative and significant effect on work stress, (2) the work environment has a negative and significant effect (sig. 0.002), and (3) work-life balance has a negative and significant effect (sig. 0.000). The work-life balance variable dominates its influence compared to the work environment, as seen from the lower significance value. These findings confirm that improving work-life balance and the work environment effectively reduces stress, especially for shift workers who are vulnerable to time imbalance. Based on the results, organizations are advised to optimize human resource management by maintaining a balance between job demands and employee conditions, as well as ensuring a proportional workload. Improvement in work-life balance can be achieved through flexible leave policies, adequate breaks between shifts, no overtime days except in emergencies, and minimizing personal time interruptions. These steps are expected to enhance employee well-being, retention, and productivity in the hospitality sector. Further research is recommended to explore different variables and methods, including comparing non-shift employees with the same variables, for more comprehensive insights.

Muh. Ghozy Rezki Ramadan Sitompul; Umi Budi Rahayu; Dyah Wahyu Utami

Journal of Educational Innovation and Public Health 2026 Pusat Riset dan Inovasi Nasional

Background: Carpal Tunnel Syndrome (CTS) is a condition caused by compression of the median nerve at the wrist, resulting in pain, paresthesia, and decreased hand function. This condition is commonly experienced by individuals who perform repetitive wrist activities. Objective: To determine the effectiveness of a combination of neural mobilization exercises and electrotherapy modalities in improving hand function, increasing muscle strength, and reducing pain in a patient with Carpal Tunnel Syndrome. Methods: This study used a case report design involving a 57-year-old female patient (Mrs. Q) who presented with pain and sensory disturbances in the right hand. The intervention was administered for four weeks and consisted of ultrasound therapy, Transcutaneous Electrical Nerve Stimulation (TENS), grip strengthening exercises, and nerve gliding exercises. Outcome measures included pain intensity assessed using the Numeric Rating Scale (NRS), muscle strength evaluated using Manual Muscle Testing (MMT), and functional ability measured using the Wrist Hand Disability Index (WHDI). Results: The evaluation showed a reduction in pain intensity, with resting pain at 0/10, tenderness at 4/10, and movement pain at 4/10. Muscle strength improved from grade 3 to grade 4 based on MMT. Functional ability also improved, as indicated by a 20% reduction in the WHDI score. The combination of these interventions proved effective as a conservative management approach for Carpal Tunnel Syndrome. Conclusion: The administration of ultrasound, TENS, grip strengthening exercises, and nerve gliding exercises over four therapy sessions in Mrs. Q resulted in decreased pain, increased muscle strength, and improved hand functional ability.

Afnan Raodah; Dika Tripitasari; Ahdar Ahdar

Al-Tarbiyah: Jurnal Ilmu Pendidikan Islam 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study examines the pedagogical transformation of Islamic Religious Education (PAI) teachers in realizing gender-equitable and inclusive learning. Ideal PAI teacher pedagogy encompasses not only content mastery but also pedagogical competence and social sensitivity capable of responding fairly to learner diversity. This study identifies that traditional teacher-centered, rote-oriented pedagogy with minimal gender awareness constitutes a primary barrier to creating equitable learning environments. The required transformation includes developing cooperative learning strategies, eliminating gender bias in classroom interactions, differentiating instruction according to student needs, and using inclusive stereotype-free teaching materials. The theological foundation of Islam affirms that human dignity regardless of gender as emphasized in QS. Al-Hujurat: 13 aligns with inclusivity values in education, making this transformation an authentic manifestation of the rahmatan lil'alamin principle rather than a deviation from Islamic values. Despite ongoing challenges including entrenched patriarchal culture, limited gender literacy, insufficient inclusive teaching materials, and social resistance, this pedagogical transformation carries broad implications for improving learning quality, strengthening tolerance, and enhancing PAI teacher professionalism in Indonesia.

Rizki Aulia Sari; Rosella Komalasari; Munawar Munawar

Journal of Educational Innovation and Public Health 2026 Pusat Riset dan Inovasi Nasional

Frozen  shoulder or adhesive capsulitis is a chronic condition that causes pain and limited movement in the shoulder joint. Intervention in the early phase (freezing stage) is crucial to prevent more severe functional disabilities, especially in the elderly population. This case study was conducted on a 60-year-old female patient with complaints of pain and stiffness in the right shoulder for one month. Clinical assessment was conducted using the Numeric Rating Scale (NRS) for pain, Manual Muscle Testing (MMT) for muscle strength, goniometry for joint range of motion, and the Shoulder Pain and Disability Index (SPADI) for functional ability. The therapy program was administered in three intervention sessions. After undergoing three therapy sessions, there was a significant reduction in pain intensity, where movement pain decreased from a score of 7 to 5 and pressure pain from 5 to 2. Muscle strength improved from a value of 3 to 4 on the MMT scale. Additionally, the total SPADI score decreased from 66.1% to 50%, indicating an improvement in the patient's functional capacity in daily activities. The multimodal physiotherapy approach has proven effective in reducing pain, increasing muscle strength, and improving shoulder function in elderly patients with early-stage frozen  shoulder. The combination of electro-physical modalities and manual therapy provides more comprehensive clinical outcomes compared to single interventions.

Rizki Nisaa’Ul Janah; Rosella Komalasari; Munawar Munawar

Journal of Educational Innovation and Public Health 2026 Pusat Riset dan Inovasi Nasional

Introduction: Carpal Tunnel Syndrome (CTS) is the most common neuropathy caused by compression and tension of the median nerve in the carpal tunnel of the wrist. The most common symptoms of CTS include pain and paresthesia (tingling) with or without numbness in the me dian nerve area of ​​the wrist. Method: The method used was a case study on a 72-year-old male patient diagnosed with bilateral CTS who experienced pain (NRS 7/10), tingling, numbness, and limitations in hand movement and functional activity. Physiotherapy interventions provided included Ultrasound therapy (US), Transcutaneous Electrical Nerve Stimulation (TENS), nerve mobilization, and structured exercise therapy in the form of stretching and median nerve gliding. Evaluation was carried out using the Numeric Rating Scale (NRS) for pain and the Boston Carpal Tunnel Questionnaire (BCTQ) for functional activity. Result: The results showed a significant reduction in pain, with motion pain decreasing from a scale of 7 to 3 and pressure pain from 5 to 1 after three therapy sessions. Furthermore, there was an increase in functional activity, as indicated by a decrease in BCTQ scores, namely the Symptom Severity Scale (SSS) from 4 to 2 and the Functional Status Scale (FSS) from 4 to 2. This indicates a gradual improvement from the moderate-severe category to approaching mild. Conclusion: A multimodal physiotherapy approach is effective in reducing pain, reducing paresthesias, and improving hand function in CTS patients. Combining various therapeutic modalities has been shown to be more optimal than single therapies because it can address various pathological aspects simultaneously. Therefore, comprehensive, evidence-based physiotherapy interventions are highly recommended in the conservative management of CTS.

Fitriah Fitriah; Yanto Nius Gulo; Khalifa Damalin Ayunda; Novia Novia; Mirna Agustin +1 more

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Financial literacy is an essential aspect in supporting community financial management, particularly in rural and indigenous communities such as Kanekes Village (Baduy). Although the community has begun to access financial services and digital technology, their ability to manage finances remains limited. Therefore, this community service activity aims to identify the level of financial literacy and to encourage public awareness of better financial management. The method used is a descriptive qualitative approach through in-depth interviews and field observations. The results show that the community, especially in Baduy Luar, has utilized social media such as TikTok Live and Instagram for product marketing and has adopted digital payment systems such as QRIS through Bank BRI, although cash transactions still dominate. The main sources of income come from micro-enterprises based on local potential, including handicrafts, traditional clothing, accessories, and food products. However, the community generally lacks financial recording practices and structured financial planning, causing income to be directly spent on daily needs. The activity also indicates the emergence of initial awareness regarding financial management and highlights the role of youth as local leaders in adopting digital technology. Therefore, strengthening financial literacy is crucial to improving financial behavior and supporting sustainable economic transformation within the community.

Fitri Isma Widayanti; Weni Rosdiana

Perspektif Administrasi Publik dan hukum 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The Ten Scholars per Village Scholarship Program is a policy of the Government of Bojonegoro Regency aimed at improving access to and equity in higher education for rural communities through tuition fee (UKT) assistance. This study aims to analyze the effectiveness of the program implementation in Kepohbaru District using a descriptive qualitative approach and five effectiveness indicators proposed by Campbell J.P., namely program success, target achievement, satisfaction with the program, input and output levels, and goal attainment. Data were collected through interviews, observations, and documentation involving the Education Office, sub-district and village governments, scholarship recipient students, and the parents of scholarship recipients as informants. Data analysis was conducted based on Sugiyono’s model, including data reduction, data display, and conclusion drawing/verification, with validity tested through triangulation. The results show that the program has been implemented sustainably and contributes to supporting the continuity of higher education for rural students. Target achievement has been administratively fulfilled, although equity and quota distribution remain challenges. The level of satisfaction among recipients and parents is relatively good; however, there are still obstacles related to information dissemination and administrative processes. In terms of input and output indicators, the program is considered fairly effective as it consistently distributes financial assistance. Overall, the program is fairly effective in increasing access to and continuity of higher education, although improvements are still needed in terms of equity and implementation quality.

Ni Komang Mira Canthika Kencana Wati Karang; Ni Kadek Dwi Anggi Maharani; Sindy Anggriana; Luh Oktavia Sulistiawati; Chosy Agatha Br Colia

Pajak dan Manajemen Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Taxpayer compliance is a crucial factor in optimizing state revenue to support national development financing independently. This study aims to analyze the dynamics of taxpayer compliance in Indonesia by examining two main aspects: individual awareness and the effectiveness of the tax system. The method used is a descriptive qualitative approach with a literature review of various national journals from the last five years. The findings indicate that taxpayer compliance is influenced not only by internal factors such as knowledge, awareness, and tax morale but also by external factors such as tax service quality, system digitalization, and regulatory complexity. Tax reforms and the implementation of digital systems such as e-filing and e-billing have been proven to significantly increase taxpayer compliance through ease of access and reporting efficiency. However, real challenges remain, such as low community tax literacy and perceptions of unfairness regarding the management of tax funds by the government. Therefore, a strong synergy is needed between increasing public awareness through continuous education and improving the taxation system to create sustainable and optimal compliance. Improving transparency and accountability in the management of tax funds is a strategic step to strengthen public trust in tax authorities in Indonesia.

Reva Agustia; Al Yesi Fitri Rahayu; Uswatun Hasanah

DHARMA EKONOMI 2026 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

This study explores the development strategies of sweet pastry Micro, Small, and Medium Enterprises (MSMEs) based on Islamic economic principles in improving the local economy in Betungan, Bengkulu City. MSMEs play a crucial role in supporting economic growth and creating employment opportunities, particularly in the culinary sector, which has experienced significant expansion in recent years. In Betungan, sweet pastry businesses have shown promising potential; however, their development is still hindered by several challenges, including limited capital, low product innovation, and less effective marketing practices. This research employs a qualitative approach with a case study method. Data were collected through observation, interviews, and documentation at Jl. Ar-Rahman, Sepakat 7, Betungan, Selebar District, Bengkulu City. The study also considers the application of Islamic business values, emphasizing ethical conduct such as honesty, fairness, accountability, and the avoidance of riba and uncertainty in transactions. The findings indicate that the sustainability and competitiveness of sweet pastry MSMEs can be enhanced through several key strategies, including continuous product innovation, improving product quality, optimizing digital marketing, and strengthening business networks. In addition, integrating Islamic principles into business operations helps build consumer trust and ensures ethical business practices. Overall, these strategies not only improve business performance but also contribute to strengthening the local economy and community welfare.