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Andi Zulitsnayarti Mardhani Syam; Thamrin Tahir; Alfiana Damasinta; Muhammad Ilyas Thamrin Tahir; Ratna S

JTI : Jurnal Teknologi dan Informatika 2026 STMIK Pesat Nabire

Waste management issues in boarding school environments represent one of the environmental challenges that require educational, participatory, and sustainable solutions. Students’ activities that take place continuously throughout the day within the school and dormitory areas contribute to the increasing generation of domestic waste, including plastic waste, disposable sanitary pads, cosmetic packaging, and other household waste. On the other hand, waste management practices in schools are still predominantly conducted manually, resulting in less effective and poorly organized environmental management systems. This community service program aimed to support sustainable environmental education through the digitalization of the school waste bank assistance program at SMA Putri Luqman Al-Hakim. The program was implemented using participatory and educational approaches consisting of observation and problem identification, socialization and education, implementation of waste bank digitalization, as well as monitoring and evaluation stages. The activities included waste segregation education, the application of the 3R concept (reduce, reuse, recycle), and assistance in using a digital-based waste deposit recording system through online spreadsheets and simple applications. The results demonstrated an improvement in students’ understanding and participation in school waste management activities. Furthermore, the implementation of the digital system contributed to a more organized, transparent, and easily monitored waste bank administration process. The program also played a role in fostering environmentally responsible behavior and improving students’ digital literacy. Therefore, the digitalization of school waste banks can serve as an alternative strategy to support environmental education and sustainable school environmental management.

Imamul Muttaqin; Tri Wahyu Hidayati

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

This study aims to analyze the strategies employed by ustadz and ustadzah at Pondok Pesantren Tarbiyatul Islam (PPTI) Al-Falah in maintaining family resilience. The family, as the smallest unit in society, plays a crucial role in shaping individuals’ character, morality, and spirituality, particularly for those living in a pesantren environment characterized by intensive religious and educational activities. This research uses a qualitative method with a case study approach. Data were collected through interviews and observations involving married ustadz and ustadzah who reside within the pesantren environment. The results indicate that in building a household, conflicts are inevitable. Due to teaching responsibilities that often extend into the night, miscommunication may occur and potentially lead to domestic issues. Therefore, family resilience among ustadz and ustadzah at PPTI Al-Falah is developed through five main strategies: (1) spiritual strategies, (2) communicative strategies, (3) educational strategies, (4) social and environmental strategies, and (5) economic and time management strategies.

Andi Ibrahim; Habibah Habibah

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

This study aims to analyze the effect of capital structure, profitability, and firm size on firm value at PT Tiga Pilar Sejahtera Food Tbk during the period 2015–2024. The research employs a quantitative approach using secondary data obtained from the company’s annual financial statements. Data were analyzed using multiple linear regression with the assistance of SPSS software. Prior to hypothesis testing, classical assumption tests were conducted, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results indicate that capital structure has a positive and significant effect on firm value. Meanwhile, profitability and firm size do not have a significant effect on firm value. Simultaneously, capital structure, profitability, and firm size do not significantly affect firm value. These findings indicate that the explanatory power of the regression model is limited, which may be influenced by the relatively small sample size and the presence of other factors outside the research model that affect firm value.

Ni Luh Kesuma Wardani; Retty Tonapa; Purwadhi Purwadhi; Yani Restiani Widjadja

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

The healthcare sector is increasingly confronted with a VUCA environment (Volatility, Uncertainty, Complexity, and Ambiguity), requiring hospitals to adopt adaptive, resilient, and innovative strategies. This study aims to systematically review the evidence on smart hospital strategies in responding to uncertainty, particularly in improving service quality, operational efficiency, and patient satisfaction. A systematic literature review was conducted using major academic databases, including Scopus-indexed sources, Google Scholar, and Semantic Scholar, covering publications from 2020 to 2026. Articles were selected based on predefined inclusion criteria focusing on hospital management strategies in dynamic and uncertain environments. A total of 10–15 relevant studies were included and analyzed using thematic synthesis. The findings indicate that key strategies in addressing VUCA challenges include digital transformation (e.g., electronic medical records and telemedicine), adaptive and transformational leadership, agile management approaches, and patient-centered care. Digital technologies significantly improve efficiency and decision-making processes, while agile and adaptive leadership enhances organizational responsiveness and resilience. However, several studies highlight that technological advancement alone is insufficient without integrating humanistic values such as empathy, communication, and trust. In conclusion, the most effective hospital strategies in a VUCA world are those that integrate technological innovation with human-centered care. Hospitals must develop flexible, data-driven, and patient-oriented systems to ensure sustainability and competitiveness in uncertain environments. Future research should focus on longitudinal and experimental designs to strengthen causal evidence and explore the integration of digital systems with humanistic healthcare values.

Abdiel Anugrah Lahagu

ARDHI : Jurnal Pengabdian Dalam Negri 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

The objective of this activity is to foster a spirit of entrepreneurship among students by utilizing productive land on the STT Sabda Agung campus as an educational vegetable garden. This activity is designed to engage students actively and collaboratively throughout the entire agricultural cycle, from the planning stage, land preparation, planting various types of vegetables such as water spinach, mustard greens, and spinach, maintenance, to the harvesting and marketing of the produce. The primary focus of this activity is not only on the technical aspects of farming but also on character development, fostering independence, and enhancing students’ managerial skills in managing small-scale business units. The outcomes of this initiative demonstrate a significant increase in students’ interest and understanding of agriculture-based entrepreneurship, particularly regarding the utilization of backyard spaces. In addition to providing educational value, this land optimization has successfully transformed the campus area into a productive and aesthetically pleasing green space. As a result, students now possess practical skills that can serve as a foundation for future economic independence, particularly in the service sector. Through this integration of theory and practice, it is hoped that an innovative learning ecosystem will be created to foster the emergence of competent young entrepreneurs who are environmentally conscious.

Kurniawati Winda; Arlis Masora Pasalongan; Senna Darruk Emeng; Angga Arruan Sangga

Pengharapan : Jurnal Pendidikan dan Pemuridan Kristen dan Katolik 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Mental resilience is a crucial psychological asset that determines the performance consistency of athletes under competitive and training pressures. This study aims to analyze the mental resilience of karate athletes at SMAN 3 Tana Toraja from the perspective of guidance and counseling. Employing a descriptive qualitative method, data were gathered through in-depth interviews, participatory observation, and documentation involving eight karate athletes and two coaches selected through purposive sampling. Data analysis followed the interactive model of Miles, Huberman, and Saldaña encompassing data condensation, data display, and conclusion drawing. The findings reveal that athletes generally demonstrate moderate to high levels of mental resilience, characterized by adaptive emotional regulation, positive self-talk, and effective coping strategies. Supporting factors include intrinsic motivation, coach social support, peer cohesion, and cumulative competitive experience. Inhibiting factors comprise unmanaged pre-competition anxiety, absence of structured post-defeat psychological recovery, and limited institutional counseling support. From the guidance and counseling perspective, these findings underscore the critical need for integrating psychological skills training into the karate coaching program, including counselor-facilitated group counseling sessions and individual psychological development plans tailored to each athlete.

Yolanda Maria Osok; Suparno Suparno; Tri Lestari Hadiati

Discourse on Law and Society 2026 International Forum of Researchers and Lecturers

This research aims to analyse the role of archives as agents of change in the digital transformation of archives and as catalysts for bureaucratic reform in the era of digital government at the Sorong City Regional Secretariat. The research used a mixed-methods approach, combining a quantitative survey of 30 respondents with in-depth interviews with five key informants, and analysed the data using correlation statistics and thematic analysis. The study's results show that the digital transformation of archives is closely linked to bureaucratic reform and digital governance, and qualitative findings confirm that digitisation improves administrative efficiency, data integration, and organisational accountability. The research highlights the importance of strengthening technological infrastructure, integrating information systems, and improving the competence of the apparatus as prerequisites for the success of the digital transformation of archives. This study has limitations in its scope, involving only one local government agency and a relatively small number of respondents. Therefore, further research is recommended to broaden the scope, incorporate public service quality variables, and use a longitudinal design to examine the long-term impact of archive digitisation on the performance of bureaucratic reform and digital governance more comprehensively. These findings also provide practical contributions for local governments in designing integrated, sustainable electronic archive management policies that support effective, transparent, and responsive public services to meet the needs of modern society in the future, as well as strengthening data-driven governance.  

Ananda Norma Elvira Ramadan; Ummu Salma Al Azizah; Nugroho, Arif Widodo; Irsyad Ali Amin

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This research seeks to examine the impact of digital literacy, Islamic financial literacy, and Islamic branding on Generation Z’s interest in saving with Islamic banks in DKI Jakarta. Unlike most prior studies, this work highlights the combined role of digital literacy, Islamic financial literacy, and Islamic branding, specifically focusing on Generation Z in DKI Jakarta, which has not been widely explored. A quantitative research design was applied, with data gathered through a questionnaire distributed to 400 respondents using purposive sampling. The analysis employed PLS-SEM with the SmartPLS 4 software. The study revealed that digital literacy positively influences saving interest with a coefficient of 0.074, Islamic branding has a strong positive influence with a coefficient of 0.915, while Islamic financial literacy shows no significant effect with a coefficient of -0.002. The model obtained an R-square value of 0.894. This research is restricted to a particular scope or sector, thus the findings cannot be generalized to all contexts. Nevertheless, the results provide useful insights for practitioners, policymakers, and academics in formulating relevant actions or decisions.

Asma Hidayatul Hasanah; Fatimatuz Zahro; Izzatul Firdaus; Rr. Kusuma Dwi Nur Ma’rifati

Jurnal Budi Pekerti Agama Islam 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Religious learning in secondary schools is not only implemented through intracurricular activities but is also strengthened by applicative extracurricular programs. One form of actualizing religious learning is kultum khitobiyah activities within the Islamic Spiritual Organization (Rohani Islam/Rohis). This study aims to describe the actualization of religious learning through Rohis kultum khitobiyah activities in developing students’ public speaking skills and spirituality at SMA Negeri 2 Tuban. This research employed a qualitative approach using field research methods. Data were collected through observation, interviews, and documentation, while data analysis was conducted through data reduction, data display, and conclusion drawing. The results indicate that kultum khitobiyah activities effectively actualize religious learning through students’ active involvement in religious preaching practices. These activities contribute positively to the development of public speaking skills, particularly in terms of courage, self-confidence, and the ability to deliver ideas systematically. Furthermore, kultum khitobiyah activities also play a significant role in strengthening students’ spirituality, as reflected in increased religious awareness, internalization of Islamic values, and the manifestation of religious attitudes in daily life. Therefore, kultum khitobiyah activities within the Rohis extracurricular program have a strategic role in reinforcing religious learning by integrating communication skill development with students’ spiritual formation.

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.

Avita Anggraeni; Tries Ellia Sandari

Jurnal Kajian dan Penalaran Ilmu Manajemen 2026 CV. Aksara Global Akademia

Penelitian ini bertujuan menganalisis pengaruh Good Corporate Governance (GCG), Financial Risk, dan Capital terhadap Opini Audit, dengan Earning sebagai variabel intervening dan Reputasi Kantor Akuntan Publik (KAP) sebagai variabel moderasi, pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2024. Penelitian menggunakan pendekatan kuantitatif kausal dengan data panel dari 15 bank yang dipilih secara purposive sampling, sehingga diperoleh 75 observasi bank-tahun. GCG diproksikan dengan jumlah Dewan Direksi dan Komite Audit; Financial Risk diproksikan dengan Non-Performing Loan (NPL) dan Loan to Deposit Ratio (LDR); Capital diproksikan dengan Debt to Equity Ratio (DER) dan Debt to Asset Ratio (DAR); Earning diproksikan dengan Return on Assets (ROA) dan Return on Equity (ROE); dan Opini Audit diukur dengan skor 1–5 berdasarkan jumlah catatan tambahan auditor. Data dianalisis menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM) berbantuan SmartPLS dengan konstruk formatif dan prosedur bootstrapping 5.000 resample. Hasil penelitian menunjukkan Financial Risk dan Capital berpengaruh negatif signifikan terhadap Earning, sedangkan GCG tidak berpengaruh signifikan. GCG dan Capital berpengaruh signifikan meskipun dengan arah negatif terhadap Opini Audit, sementara Financial Risk dan Earning tidak berpengaruh signifikan. Earning tidak terbukti memediasi pengaruh variabel eksogen terhadap Opini Audit, dan Reputasi KAP tidak terbukti memoderasi hubungan Earning-Opini Audit, meskipun berpengaruh positif secara langsung terhadap Opini Audit. Temuan ini mengindikasikan bahwa pada industri perbankan yang sangat teregulasi, opini audit lebih ditentukan oleh kewajaran penyajian laporan keuangan dan kredibilitas auditor dibandingkan kinerja profitabilitas semata.

Yuliana La bi Longse; Anjelin Anjelin; Novita Rupang Mangayun

Pengharapan : Jurnal Pendidikan dan Pemuridan Kristen dan Katolik 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study investigates the effectiveness of implementing group counseling services using self-regulation learning strategies to improve students' learning discipline. Learning discipline plays a crucial role as a determining factor of academic success; nevertheless, many senior high school students still demonstrate weaknesses in managing their time and fulfilling their academic responsibilities. This study adopted a quantitative approach through a quasi-experimental method utilizing a pre-test and post-test control group design. Subjects were selected using purposive sampling technique with low learning discipline scores as the primary selection criterion. Data were collected using a learning discipline scale that had been tested for its validity and reliability. Hypothesis testing was conducted through a paired sample t-test to detect changes occurring before and after the intervention was administered. The results demonstrated a meaningful improvement in students' learning discipline following participation in group counseling sessions incorporating self-regulation strategies. This technique proved beneficial in helping students plan, monitor, and evaluate their learning activities in a more structured manner. These findings suggest that incorporating self-regulation learning into group counseling has strong potential to become a leading strategy for school counselors in enhancing student discipline and academic achievement.

Nur Afiffah; Hitta Alfi Muhimmah

Dinamika Pembelajaran : Jurnal Pendidikan dan bahasa 2026 Lembaga Pengembangan Kinerja Dosen

This research aims to create a real character education media through a reward system called Reward Activity as a facility for teachers in controlling the discipline and politeness of third-grade elementary school students. This research uses R&D procedures with the ADDIE model which includes Analyze, Design, Develop, Implement and Evaluate. The subjects of this research were third-grade elementary school students at two schools, namely SDN 2 Sumberagung for small group trials and SDN Sambangrejo for large group trials. Information was obtained through interviews, observations, expert validation questionnaires, user reaction questionnaires and pretests and posttests. The research results show that the Reward Activity media has a media validity of 86% (very valid), practicality of 97% from students and 98% from teachers. The effectiveness test obtained high results with an N-Gain value of 0.75 for discipline character and 0.77 for politeness character. Based on the above data, the Reward Activity media is declared feasible, instant and efficient in improving the discipline and politeness of third-grade elementary school students.

Muhammad Ilham Maulana; Suwandi Suwandi

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

This study aims to examine the effect of leverage and institutional ownership on tax avoidance, with profitability as a moderating variable, in plantation sector and mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study employs a quantitative research method. The sample was selected using a purposive sampling technique, resulting in 16 companies as the research sample, with a total of 80 observations. Data analysis is conducted using multiple linear regression and moderated regression analysis (MRA). The results indicate that leverage and institutional ownership do not have a significant effect on tax avoidance. Furthermore, profitability is unable to moderate the relationship between leverage and tax avoidance as well as between institutional ownership and tax avoidance. This study has limitations related to the relatively small sample size, as many companies experienced losses during the observation period and therefore did not meet the sample selection criteria.

Mariska Yudha Amindri; Singgih Bektiarso; Maryani Maryani; Ike Lusi Meilina

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

Physics learning requires higher-order thinking skills, particularly critical thinking and conceptual understanding. However, students’ critical thinking skills and physics learning outcomes at the senior high school level are still relatively low due to teacher-centered instruction and the limited use of innovative learning models and media. This study aimed to examine the effect of the CORE (Connecting, Organizing, Reflecting, Extending) learning model assisted by Lumio by Smart media on students’ critical thinking skills and physics learning outcomes. This research employed a true experimental design with a post-test only control group design conducted at SMAN 4 Jember in the 2025/2026 academic year. The samples consisted of two classes, with class XI Umum 2 as the experimental class and class XI Teknik 3 as the control class. Data were collected through tests and analyzed using the Mann–Whitney U test. The results showed significance values of 0.027 ≤ 0,05 for critical thinking skills which means H0 is rejected and Ha is accepted and 0.020 ≤ 0,05  for physics learning outcomes which means H0 is rejected and Ha is accepted. Therefore, it can be concluded that the CORE learning model assisted by Lumio by Smart media has a significant effect on students’ critical thinking skills and physics learning outcomes.

U. Uus Ustadzi; Ahmad Soleh

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

This study aims to analyze the effect of digital financial literacy and economic stress on household financial management quality, with self-control as an intervening variable. This research adopts a quantitative approach using Partial Least Square–Structural Equation Modeling (PLS-SEM). Data were collected through questionnaires distributed to household respondents and analyzed using SmartPLS. The results indicate that digital financial literacy has a positive and significant effect on household financial management quality and self-control. In contrast, economic stress does not have a significant effect on either self-control or household financial management quality. Furthermore, self-control does not mediate the relationship between digital financial literacy and economic stress on household financial management quality. These findings highlight the importance of enhancing digital financial literacy to improve household financial management in the digital era.

Putra, Ryan Ardana; Medissiana, Hega Anindita

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

This study aims to examine the influence of employee engagement and intrinsic motivation on employee performance, and examine employee engagement and intrinsic motivation on organizational learning, as well as examine employee engagement and intrinsic motivation on employee performance through organizational learning. The population used in this study was 84 employees of the Department of Industry, Trade, Cooperatives, and Micro, Small, and Medium Enterprises (MSMEs) of Pekalongan Regency.The data analysis techniques used in this study were descriptive and inferential analysis. Seven hypotheses were tested using Structural Equation Modeling Partial Least Squares (PLS).The results of the study showthere is a positive and significant influenceemployee engagementon employee performance, intrinsic motivation has a positive and significant effect on employee performance, employee engagementpositive and significant influenceon organizational learning, intrinsic motivation has a positive and significant effect on organizational learning, employee engagement has a positive and significant effect on employee performance through organizational learning, intrinsic motivation has a positive and significant effect on employee performance through organizational learning.

Prabandari, Fadhilah; Kadarini, Yuliani; Sugiyarti, Gita

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

This study investigates the direct and indirect effects of transformational leadership and digital literacy on civil servant performance through the mediating role of adaptability. The research population comprised all 75 employees at the Regional Financial Management and Local Revenue Agency (BPKPAD) of Demak Regency, Indonesia. A saturated sampling method was employed, utilizing the entire population as respondents. Primary data were collected through structured questionnaires and analyzed using Structural Equation Modeling-Partial Least Square (SEM-PLS) with SmartPLS 3.3 software. The findings reveal that transformational leadership significantly and positively influences both civil servant adaptability and performance. Digital literacy demonstrates a significant positive impact on both adaptability and performance, emerging as the most dominant factor in the research model. Civil servant adaptability significantly and positively affects performance. However, mediation analysis indicates that adaptability does not significantly mediate the relationships between transformational leadership, digital literacy, and performance, suggesting that direct effects predominate over indirect effects in the BPKPAD Demak Regency context.

Aji, Anom Sanyoto; Umaina, Faradian

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

This study aims to examine the influence of career development and work environment on employee performance through work awards as an intervening variable in the regional secretariat of Pekalongan Regency This research was conducted by a survey method of employees with job satisfaction as an intervening variable in the regional secretariat of Pekalongan Regency The sampling technique used in this study was a census of 56 respondents. Data collection through the dissemination of questionnaires, data analysis in this study uses SmartPLS The analysis used is Outer Model Test, Validity Test, Feasibility Test, Structural Model Test, Hypothesis Test. The results of the study showed that Career Development and work awards have a positive and significant effect on Job Satisfaction, Career Development and Work awards have a positive and significant effect on Employee Performance, Career Development variables and Work awards have a positive and significant effect on Employee Performance through Job Satisfaction.

Nugraheni, Galih Setya; Ayu Anggraeni, Naufa Dw; Sugiyarti, Gita

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

Micro, Small, and Medium Enterprises (MSMEs) face increasing pressure to adapt to digital transformation and e-commerce in order to enhance marketing performance; however, their implementation is often constrained by limited technological utilization and low levels of consumer trust. This study aims to analyze the role of consumer trust as a mediating variable in the relationship between digital transformation, e-commerce adoption, and the marketing performance of MSMEs. A quantitative approach was employed using a survey of MSME actors in Semarang City to collect data on technology usage, consumer trust levels, and marketing performance outcomes. The results indicate that digital transformation and e-commerce adoption have a positive effect on marketing performance, while consumer trust significantly strengthens this relationship as an intervening variable. The study concludes that the success of MSME digitalization is highly dependent on the ability to build consumer trust; therefore, digital marketing strategies should prioritize enhancing credibility and improving customer experience.