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Firmansyah, Mohammad; Ilyatul Afifah; Laila Kamali

Jurnal Pengabdian kepada Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

The synchronization of physical and juridical land data is a fundamental prerequisite for ensuring legal certainty in every land rights transfer process. Discrepancies between physical field conditions and juridical documents frequently trigger land disputes that impede the performance of Notary/PPAT offices. This community service article reports on a Field Practice (PPL) activity conducted at the Office of Notary/PPAT in Jember Regency during January–February 2026. The primary objective was to provide technical assistance in accelerating physical-juridical data synchronization to guarantee the validity of issued deeds. The method employed was participatory observation, in which students were directly engaged in the partner's workflow. Assistance activities covered document inspection, file digitization, coordination with BPN and tax authorities, and factual field verification. Results indicate that PPL student assistance measurably accelerated the office's administrative workflow, enhanced data validation accuracy, and confirmed conformity between the physical condition of rice-field land and the certificate documents.

Fachrudy Asj’ari; Bisma Arianto; Yanus Sumitro; Milla Cendy Audia; Aristyanto, Erwan

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

The research aims to find out and lyze the influence of employee empowerment on goal orientation through work accurancy at the Gempolkrep Sugar Factory, Gedeg district, Mojokerto Regency. The research method used is a quantitative research method with the number of samples used as many as 117 respondents using probability sampling techniques with proportionate random sampling techniques. The method used in the collection of data this study is to use a questionaire method with a scale os assesment using the likert scale. The data analysis technique used in this study is using SEM (stuctural equation modeling) with analysis test tools using IBM SPSS AMOS Statistics Version 22 software. The results showed that : 1) Employee empowerment has a significant and positive effect on the work accurancy of the Gempolkrep Sugar Factory in Mojokerto Regency. 2) Eployee empowerment has an significant and negative effect on the goal orientation of the Gempolkrep Sugar Factory in Mojokerto Regency. 3) Work accurancy has an significant and positive effect on the goal orientation of the Gempolkrep Sugar Factory in Mojokerto Regency.

Muhammad Natsir Mallawi; Nurasia Natsir

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

Leadership constitutes a critical determinant of organizational efficiency, yet the relationship between leadership styles and administrative effectiveness remains incompletely understood, particularly across different institutional contexts. This comparative study examines how transformational, transactional, and laissez-faire leadership styles influence administrative efficiency in public and private sector institutions in Indonesia. Using a mixed-methods approach, quantitative data were collected from 428 employees across 28 public institutions and 24 private organizations through validated survey instruments; qualitative data were gathered through 36 semi-structured interviews with organizational leaders and managers. Results reveal significant positive relationships between transformational leadership and administrative efficiency in both sectors (β = 0.54, p < 0.001 for public; β = 0.48, p < 0.001 for private), with transactional leadership showing moderate positive effects (β = 0.32 public; β = 0.38 private) and laissez-faire leadership demonstrating negative relationships (β = −0.28 public; β = −0.24 private). Leadership styles collectively explain 52% of efficiency variance. Mediation analysis reveals that organizational culture (28%), employee engagement (35%), and trust in leadership (22%) partially mediate transformational leadership's effects, together accounting for 62% of total indirect effects. Sector differences emerged qualitatively: transformational leadership leverages public service motivation in public institutions, while transactional leadership's performance accountability resonates more strongly in private organizations. The study contributes theoretical understanding of leadership effectiveness across institutional contexts and provides practical guidance for developing contextually appropriate leadership development programs.

Achmad Wildan Dimyati; Vivin Astharyna Harysart; Ruminingsih Ruminingsih; Teguh endi widodo; Marwan Marwan +1 more

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

The application of social interaction in social life in society is not always harmonious. What happened is a difference in thoughts, opinions, and desires between one person and another. This difference became the origin of dispute or conflict in society. This ultimately encouraged those who started out modern-minded to develop dispute resolution mechanisms from their simplest form to what is now called the judicial system, which refers to positive law and social norms or rules. By using normative juridical research methods, namely research through a case approach, because this study aims to determine the efforts to resolve and legal consequences in the Tuban District Court Decision No. 22/Pdt.G/2022/PN.Tbn which is associated with applicable legal regulations and theories. In principle, the conciliation process can only proceed if the parties of the conflict act in good faith. The agreement reached is actually the result of mutual agreement, so that the deed of peace has the same legal force as a court decision (verdict) that is final and binding, and all legal remedies against permanently binding conciliation decisions/notices have ended.

Nyak Salsabilla; Sri Nurhayati Selian

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

The development of artificial intelligence (AI) has brought about significant changes in higher education, particularly in how students acquire, understand, and manage academic information. This study aims to deeply understand students' experiences using AI as a learning tool and explore how they interpret the technology's role in supporting academic activities. A qualitative phenomenological approach was used, with three informants selected purposively from various study programs actively using AI. Data were collected through semi-structured interviews, observation, and documentation, then analyzed using data reduction, data presentation, and conclusion drawing. The results show that students view AI as an effective tool for improving learning efficiency, deepening conceptual understanding, and motivating them to be more independent and creative. However, challenges were also identified, including dependence on technology, doubts about the accuracy of information, and concerns about academic ethics violations such as digital plagiarism. Student experiences also demonstrate that AI plays a dual role as both a learning tool and a cognitive partner in the modern learning process. Therefore, the use of AI needs to be directed wisely and accompanied by strong digital literacy to balance technological convenience and the development of critical thinking skills. These findings emphasize the importance of adaptive, humanistic, and ethical learning strategies in the era of digital higher education transformation.

Rivana Azzahra Nurhidayat; Ghiyats Furqan Dewantara

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

Non-profit organization financial reports are a form of accountability to stakeholders, especially donors and the community. This research aims to analyze the suitability of applying ISAK 335 in preparing financial reports at the Humanitarian Foundation. The research uses qualitative methods with a descriptive approach through documentation and document analysis. The research results show that the implementation of ISAK 335 can increase the transparency and accountability of financial reports, although there are still obstacles such as limited understanding of accounting standards and a simple recording system. Financial reports in accordance with ISAK 335 are expected to provide a clearer picture of the financial position and activities of nonprofit organizations. Among the challenges identified is the lack of human resources trained in the application of this accounting standard. Therefore, training and coaching for organizational financial managers is essential. Furthermore, the development of a more modern and integrated financial recording system is also needed to support greater transparency and accountability.

Muhsyi Alyah; Susi Susi; Asni Gusmiarni; Bustan Ramli

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Liquidity management is an important aspect in maintaining the operational stability of Islamic banking. Inadequate liquidity management can affect a bank’s ability to fulfill its short-term obligations and reduce public trust in banking institutions. This study aims to examine the basic concepts of liquidity management, liquidity management practices, and the various challenges faced by Islamic banks in maintaining financial stability. The study employed a qualitative method using a literature review approach through the examination of various sources, including books, scientific journals, and research articles relevant to the topic. The collected data were analyzed descriptively to obtain a systematic understanding of liquidity management in Islamic banking. The findings indicate that liquidity management in Islamic banks is carried out through asset and liability management, fund collection, financing distribution, and the implementation of GAP management. In addition, Islamic banking faces several challenges, including the limited availability of Islamic money market instruments, imbalance between assets and liabilities, risks of massive customer withdrawals, and changes in economic conditions and regulations. Therefore, adaptive liquidity management strategies based on prudential principles are required to maintain operational stability and ensure the sustainability of Islamic banking institutions.

Faradila Yuliani; Triana Anggraini

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

Taxes are the main source of state revenue that play an important role in financing development. However, the level of taxpayer compliance, especially individual non-employee taxpayers, is still low and fluctuating. This compliance is influenced by several factors, such as trust in the government, tax rates, taxpayer awareness, and tax policies. This study aims to determine the influence of trust in the government, tax rates, taxpayer awareness, and tax policies on the compliance of non-employee individual taxpayers. The population in this study consists of non-employee individual taxpayers registered at the Primary Tax Office under the South Jakarta II Regional Office of the Directorate General of Taxes. The research sample was determined using a purposive sampling technique, resulting in 96 respondents who met the research criteria. The data used is primary data collected through the distribution questionnaires using a likert scale. This study used a multiple linear regression analysis with the help of IBM SPSS Software version 22. The results of this study indicate that trust in the government has a negative effect on taxpayer compliance, tax rates have a positive effect on taxpayer compliance, taxpayer awareness has no effect on taxpayer compliance, and tax policy has a positive effect on taxpayer compliance.

Dian Imanuella

Kajian Ekonomi dan Akuntansi Terapan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The use of population data plays a crucial role in improving the quality of public services and supporting data-driven policymaking. The Population and Civil Registration Service (Disdukcapil), as the agency responsible for population administration, is responsible for providing accurate, up-to-date, and integrated population data. This study aims to analyze collaborative patterns of population data utilization and public service innovation at the Serang City Population and Civil Registration Service. The research method used is a qualitative method with a descriptive approach. Data collection techniques were carried out through observation, documentation, and literature studies from various relevant academic sources. The results show that collaborative patterns of population data utilization are carried out through the integration of population information systems, data exchange between government agencies, and the development of information technology-based services. Public service innovations carried out include the digitization of population administration services, the use of online service information systems, and improving the quality of digital technology-based services. This collaborative data utilization can increase the effectiveness of public services and accelerate the population administration process for the community. Therefore, strengthening inter-agency coordination, improving the quality of human resources, and developing information technology infrastructure are important factors in supporting the successful utilization of population data and public service innovation.

Eza Olivia; Deta Elisa; Nuzulla Aurora Brilian; M.Yusuf Bahtiar

Kajian Ekonomi dan Akuntansi Terapan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study exaimines whether today’s youth represent a “saving generation” or a “forced generation” in respondingto rising inflation.the increasing cost of living has significantly affected young people’s consumption patterns,financial planning,and lifestyle choices.this researchaims to analyze how inflation influences the economic behavior of young people and to identify whether their frugality is driven by financial awereness or economic pressure.the study employs a qualitative descrective approach,using interviews and literature analysis to explore the experience of young individuals in managing their finances amid economic uncertainty.the findings indicate that although some young people demosntrate improved financial literacy and budgeting skills,many are compelled to reduce concumption,postpone personal goals,and limit social activities due to limited income and rising prices.Inflation has reshaped priorites,encouraging survival-oriented financial strategies rather than long-term wealth planning.the study concludes that the current generation reflects a combination of both conscious constraint.therefore,policy interventions,financial educations programs,and employment opportunities are essential to strengthen youth economic resilience.the implications of supporting young people in  developing sustainable financial habits while addressing structural economic challenges that influence their financial stability.

Arin Zahra; Chika Kamelia; Madinatul Munawaroh

Kajian Ekonomi dan Akuntansi Terapan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The money market plays a vital role in the global financial architecture as a provider of short-term liquidity and a primary channel for monetary policy transmission. This research is motivated by the rapid transformation of financial instruments, which now encompass conventional and Sharia-compliant sectors, as well as digital innovations such as e-money and stablecoins. The purpose of this study is to examine the concept of the money market, identify the diversity of modern instruments, and analyze their strategic role in economic stability through a qualitative literature review approach. The analysis shows that the money market is highly effective in managing bank cash reserves and controlling inflation by regulating the money supply. The presence of digital instruments has been proven to accelerate liquidity flows, while Sharia schemes provide transparent and equitable investment alternatives. However, the emergence of digital assets also brings challenges of volatility that require adaptive regulation and professional skepticism from market participants. The implications of this research emphasize the importance of synergy between monetary authorities and financial technology to address global disruption. Strengthening regulations on future instruments is expected to create a more inclusive and stable financial system that can respond precisely to economic shocks.

Vitha Audya Putri; Nurbaiti Nurbaiti; Ayu Nursari

Kajian Ekonomi dan Akuntansi Terapan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study was conducted with the aim of identifying and analyzing the influence of price, innovation, and service quality variables on consumer decisions in using the Maxim online transportation service. The background of this research is the increasing competition in the online transportation industry in Indonesia, which encourages companies to continuously improve their marketing strategies to attract and retain customers. As one of the rapidly growing online transportation service providers, Maxim needs to understand the factors that influence consumer decisions in order to compete effectively. The method used in this research is a quantitative approach, with data collected through questionnaires distributed to 134 respondents who are active users of Maxim's transportation services. The data collected were analyzed using multiple linear regression to examine the effect of each independent variable (price, innovation, and service quality) on the dependent variable (consumer decision). Validity and reliability tests were also conducted to ensure the research instrument was appropriate for use.The results of the study show that all three independent variables—price, innovation, and service quality—have a positive and significant effect on consumer decisions. This means that the more competitive the price offered, the higher the level of innovation provided, and the better the perceived service quality, the more likely consumers are to choose and continue using the Maxim online transportation service.These findings provide practical implications for Maxim’s management in designing more targeted marketing strategies and service improvements, as well as strengthening the company’s position in facing market competition.

Febri Sari Siahaan; Ety Nurhayaty; Rury Mulina; Mohamad Rizan

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

This study explores how social media–driven green marketing shapes sustainable consumer behavior through a systematic literature review. As concerns about sustainability intensify alongside rapid digital engagement, social media has emerged as a crucial platform for communicating environmental initiatives and influencing consumer responses. Despite this relevance, existing studies remain fragmented across theoretical, contextual, and methodological perspectives, limiting a holistic understanding of the topic. Using the PRISMA approach, this research reviews 42 empirical articles sourced from the Scopus database and analyzes them through the TCCM (Theory–Context–Characteristics–Method) framework. The findings show that most studies rely on intention-based theories, particularly the Theory of Planned Behavior, although there is a growing shift toward integrating social, psychological, and technology-oriented approaches. From a contextual standpoint, the literature is largely concentrated in Asian regions and younger demographics, which restricts broader generalization. Furthermore, results indicate that social media–driven green marketing does not directly affect sustainable behavior but works through important psychological mediators such as trust, engagement, and perceived value. These factors significantly influence how consumers interpret and respond to environmental messages online. The effectiveness of such marketing strategies is also shaped by cultural and demographic differences, making context a critical factor. Methodologically, most studies employ cross-sectional surveys and structural equation modeling, limiting the ability to capture causal and dynamic relationships. Overall, this study provides a structured synthesis, highlights research gaps, and suggests future directions, including cross-cultural analysis, stronger theoretical integration, and more rigorous research designs.

Muna Maimunah Salsabila; Prasetyo, Budi

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2026 Lembaga Pengembangan Kinerja Dosen

Sexual behavior among adolescents is a reproductive health issue that can lead to various consequences, such as unplanned pregnancy, sexually transmitted infections, and the risk of dropping out of school. Technological developments and easy access to digital media also influence how adolescents obtain information and shape their attitudes and behaviors. Therefore, innovative, engaging educational media that align with the characteristics of younger generations are needed; one example is the use of animated videos. This community service activity aims to increase students' knowledge about sexual behavior through animated videos. The activity was held on May 6, 2024, at SMA Negeri 5 Surakarta, with 51 students in attendance. The methods used included interactive lectures, screenings of 3-minute 4-second animated videos, discussion sessions, and evaluations through pre- and post-tests. The evaluation results showed an increase in students' knowledge with an average score of 2.84 points. Thus, animated videos have proven effective in increasing adolescents' knowledge about sexual behavior and have the potential to be an engaging and educational health promotion medium.

Metta Susanti; RR. Dian Anggraeni; Rina Aprilyanti; Peng Wi; Suhendra Suhendra +3 more

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2026 Lembaga Pengembangan Kinerja Dosen

This community service program aims to improve adolescents’ financial literacy through an educational initiative entitled “Smart Teens: Managing Money Without Drama”, conducted for the youth of Vihara Dhamma Bhakti Tangerang. The program is motivated by the relatively low level of financial literacy among adolescents, which may lead to consumptive behavior and a lack of personal financial management skills from an early age. The methods employed include interactive lectures, financial management simulations, and group discussions covering basic financial planning, saving habits, and expense control. The results indicate an improvement in participants’ understanding of fundamental financial concepts, such as managing allowances, the importance of saving, and the ability to distinguish between needs and wants. Furthermore, participants demonstrated more responsible attitudes in making financial decisions. This program is expected to serve as an effective community-based financial literacy education model in fostering healthy financial behavior among adolescents.

Erikson Damanik; Edo Maranata Tambunan; Meylida Girsang; Khansa Khalishah; Toras Pangindoan Batubara +2 more

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2026 Lembaga Pengembangan Kinerja Dosen

The rapid advancement of digital technology in higher education has transformed learning and assessment systems, particularly through the adoption of Learning Management Systems (LMS) and Computer-Based Tests (CBT). However, many university students still face challenges in adapting to digital examination environments due to limited technical experience and digital literacy. This Community Service Activity (PKM) aims to enhance students’ academic readiness and digital competence through the implementation of a Moodle-based LMS at Universitas Murni Teguh. The activity was conducted in the form of an interactive workshop, including system introduction, simulation of CBT, guided practice, and discussion sessions involving university students and lecturers. The results showed a significant improvement in students’ understanding of LMS features, confidence in using CBT systems, and ability to manage digital-based examinations effectively. Active participation and engagement during the sessions reflected high enthusiasm and adaptability toward digital learning transformation. This activity demonstrates that the implementation of LMS Moodle is effective in improving academic preparedness and digital literacy among students, and can serve as a sustainable model for strengthening technology-based learning in higher education institutions.

Mukhlis Mukhlis; Jureid Jureid

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2026 Lembaga Pengembangan Kinerja Dosen

Zakat is a key instrument in the Islamic economic system, functioning as a mechanism for income redistribution and poverty alleviation. However, zakat management at the level of mosque-based Zakat Collection Units (Unit Pengumpul Zakat/UPZ) still faces significant challenges, particularly in terms of managerial capacity, administrative systems, and institutional governance. This community service project aims to optimize the collection and distribution of zakat through capacity building of the UPZ management at Al-Hidayah Mosque, Mandailing Natal. The study employed a participatory approach consisting of observation, joint planning, socialization, training, mentoring, and evaluation stages. Data were collected using observation, interviews, and structured questionnaires administered through pre-test and post-test to measure participants’ knowledge improvement. Data analysis was conducted using a descriptive comparative method to assess changes before and after the intervention. The results indicate a significant improvement in the managerial capacity of UPZ administrators, as reflected by an increase in the average score from 55% in the pre-test to 80% in the post-test. In addition, improvements were observed in zakat management practices, including the establishment of simple financial recording systems, the development of a structured database of donors (muzakki) and beneficiaries (mustahik), and enhanced transparency and accountability. Qualitatively, the program also fostered behavioral change among administrators, the emergence of local leadership, and increased public trust in the UPZ. This study concludes that participatory-based socialization, training, and mentoring are effective in strengthening institutional capacity and optimizing zakat management at the grassroots level. The findings highlight the importance of governance and capacity building in enhancing the effectiveness of community-based zakat institutions.

A.M Fadli Mappisabbi; Mursalin Mursalin; Nurasia Natsir

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

The effectiveness of public sector organizations in delivering quality services and achieving their mandates depends critically on how they manage their human resources. This study examines the relationship between strategic human resource management (SHRM) practices and organizational performance in Indonesian public sector organizations. Employing a mixed-methods research design, data were collected from 312 public sector managers and HR professionals across 45 government agencies through surveys and 32 in-depth interviews. The research investigates five key SHRM dimensions: strategic recruitment and selection, performance management systems, employee development and training, compensation and rewards, and employee engagement. Findings reveal significant positive relationships between SHRM practices and multiple performance indicators including service quality, operational efficiency, employee productivity, and organizational innovation. Regression analysis demonstrates that SHRM practices collectively explain 47.3% of variance in organizational performance scores. Qualitative data illuminate implementation challenges including limited HR professional capacity, rigid civil service regulations, political interference, and resistance to performance-based management. The study identifies critical success factors such as top management commitment, alignment between HR strategy and organizational strategy, investment in HR analytics capabilities, and cultural transformation toward merit-based practices. Results indicate that high-performing public organizations distinguish themselves through systematic talent management, data-driven HR decision-making, continuous learning cultures, and stronger linkages between individual performance and organizational outcomes. This research contributes empirical evidence on SHRM effectiveness in public sector contexts and provides actionable recommendations for HR practitioners and policymakers seeking to leverage human capital for improved public service delivery.

Riska Putri Utami; Raden Ayu Aminah Rizkia Puspita Sari; Artha Febriana; Haunan Damar

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

This article analyzes the role of Work-Life Balance, Motivation, and Work Environment on Employee Performance in the manufacturing industry. Work-Life Balance (WLB) can be measured on time management, mental health, job satisfaction, and overall performance. Work Motivation is seen from intrinsic and extrinsic factors, while the Work Environment is seen from a conducive, safe, and comfortable atmosphere. This study uses a quantitative approach using SmartPLS. This method was chosen because of its effectiveness in testing complex causal models with many variables and its flexibility assuming data distribution. Primary data was collected from 98 employees via Google from Likert scale, using the seneus technique. Analysis includes evaluating measurement models for validity and reliability and testing hypotheses. The SEM-PLS analysis confirms that Work-Life Balance, Motivation, and Work Environment all have a positive and significant impact on employee performance. WLB showed the most dominant influence among the three factors. This research is an important factor that significantly affects employee performance. Maintaining and improving these factors, especially WLB, is essential for fostering employee motivation, a sense of security, and maximizing work output, thereby contributing to the overall success of the organization.

Chengxuan Wang; Yaqi Zhang

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

The development of information and communication technology has significantly transformed consumer behavior, particularly in the process of searching for information prior to making a purchase. One rapidly growing phenomenon is Electronic Word-of-Mouth (eWOM), which refers to informal communication among consumers through digital platforms such as social media, online forums, and product review websites. eWOM is considered more credible than traditional advertising because it originates from real user experiences. This study aims to analyze the impact of eWOM on consumer purchase intention with trust as a mediating variable. A quantitative approach with a cross-sectional survey design was employed, involving active users of digital platforms who accessed product reviews before purchasing. Data were collected via online questionnaires and analyzed using multiple regression and mediation testing (Baron and Kenny approach with Sobel test). The findings reveal that eWOM has a positive and significant effect on consumer trust (β = 0.72) and directly influences purchase intention (β = 0.31). Trust demonstrates a stronger effect on purchase intention (β = 0.56) and serves as a significant mediator in the relationship between eWOM and purchase intention (indirect effect = 0.40). These results highlight that the quality, credibility, and consistency of eWOM information are crucial in building consumer trust, which subsequently enhances purchase intention. Theoretically, this study enriches digital marketing literature, while practically it provides implications for companies to manage online reviews transparently and foster consumer trust to drive purchasing decisions.