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Anisa Puspita Dewi; Itmam Saputra; Daffa Irfan Zain; Naerul Edwin Kiky Aprianto

Jurnal Riset Rumpun Ilmu Ekonomi 2026 Lembaga Pengembangan Kinerja Dosen

Digital transformation has brought fundamental changes to the structure and dynamics of modern industrial economics. Technologies such as Artificial Intelligence (AI), the Internet of Things (IoT), and big data not only modify production and distribution processes but also revolutionize marketing strategies and patterns of industrial competition. This study is motivated by the need to understand how digital marketing transformation influences the development of competitive advantage through changes in digital market structure from an industrial economics perspective. In this context, digital marketing functions as a strategic instrument that integrates technology, data, and consumer behavior into market mechanisms. The analysis shows that digitalization creates a network-based market structure characterized by the concentration of economic power in major digital platforms and dominance in data control. This structure affects the intensity of competition, the direction of innovation, and patterns of industry differentiation. Digital marketing transformation enhances efficiency, expands market access, and lowers entry barriers for new players, yet it also creates competitive imbalances due to the dominance of large platforms.Through a digital Structure–Conduct–Performance (SCP) approach, the study finds that market structure acts as an intermediary variable that channels the impact of digitalization on competitive advantage. Digitalization significantly promotes industrial efficiency, innovation, and profitability. Proposed strategic solutions include strengthening digital literacy, developing adaptive regulations, and fostering cross-sector collaboration to create an inclusive, competitive, and sustainable digital industrial ecosystem

Donal Syafrianto; Mila Fitria Amanda; Amellia Zahratul Syahlu; Iznillah Lutifyah Husna; Jeffry Juliana +1 more

Jurnal Pengabdian Sosial dan Kemanusiaan 2026 Lembaga Pengembangan Kinerja Dosen

Waste management has become a critical environmental issue at both global and national levels due to increasing population and changing consumption patterns. In Indonesia, waste generation exceeds 60 million tons annually, with a significant portion consisting of plastic waste that requires hundreds of years to decompose. One of the main challenges in addressing this issue is the low level of public awareness and understanding regarding waste types and their decomposition time. This community service program conducted by students of Universitas Negeri Padang aims to improve environmental awareness through environmental education and community empowerment using an innovative visual medium in the form of waste decomposition time educational boards. The activity was implemented in Pasar Hilir Hamlet, Lumindai Village, using a participatory approach involving observation, socialization, board design, production, and installation. The results indicate that the program successfully enhanced community knowledge regarding the differences between organic and inorganic waste and their environmental impacts. The educational boards, placed in strategic locations near waste disposal areas, function as effective visual tools that continuously deliver information and reinforce environmentally responsible behavior. In addition, this program contributes to improving environmental cleanliness, strengthening community participation, and increasing environmental literacy. Therefore, the innovation of waste decomposition time educational boards serves not only as an informative medium but also as a sustainable educational tool to promote long-term behavioral change toward environmental awareness.

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

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

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

Hilizza Awalina Zulfa; Ekawati Rini Wulansari; Luluk Hermawati; Nur Bebi Ulfah Irawati

Jurnal Pengabdian dan Pembangunan Lokal 2026 Lembaga Pengembangan Kinerja Dosen

Abstract. Nutritional problems and low levels of healthy food literacy remain significant challenges in rural communities. The utilization of functional foods derived from locally available ingredients represents a strategic approach to improving community health quality. This community engagement program aimed to enhance the knowledge and skills of residents—particularly housewives and adolescents—through education and hands-on training in the production of banana–sappan wood yogurt as a nutrient-dense functional food alternative. The program was conducted on January 10, 2026, in Pabuaran Village, Serang Regency, using an educational and participatory approach. Activities included the delivery of educational materials on functional foods and the health benefits of probiotics, as well as a practical demonstration of yogurt preparation. Program evaluation was carried out through observation of participant engagement and interactive discussions. The results indicated that participants were able to successfully follow all stages of yogurt production and demonstrated high enthusiasm for the use of local ingredients as healthy food alternatives. The resulting product exhibited acceptable sensory characteristics and an appealing appearance. This activity contributed to improved nutritional literacy and food processing skills and demonstrated potential to support household-level food self-reliance.  

Sri Ariyanti; Cau Kim Jiu; Tri Wahyuni; Usman Usman; Gracia Herni Pertiwi +1 more

Jurnal Pelayanan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

The elderly are a vulnerable group to experience decreased physical and cognitive function, such as hypertension and dementia, which can affect their quality of life. The Activity Therapy Program aims to improve the well-being of the elderly through laughter therapy, listening to music, and playing guess the word. The method used is group dynamics, which involves fun activities to stimulate the cognitive and social of the elderly. This activity is expected to increase social interaction, sensory stimulation, and improve the cognitive function of the elderly. The implementation of therapy was carried out involving 60 elderly people, with stages that included orientation, work, and termination. Evaluations showed that 60% of participants actively participated in laughter and guess therapy, as well as being able to express their feelings. This program has shown success in improving the quality of life of the elderly by encouraging them to be more active and social. In conclusion, TAK can be an effective solution to improve the quality of life of the elderly through physical and cognitive stimulation. It is recommended that this program be carried out regularly to maintain the memory and social health of the elderly.

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.

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.

Hani Fuadatun Nafisa; Indri Purwanti; Silvianingsih Silvianingsih; Zaskia Adya Mecca; Lina Marlina

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

Business activities are essential for helping the economy of society function properly. When starting a business, people usually want to make money, but they are also supposed to follow good values, like being honest in their dealings. In real life, some businesses still do unfair things, like giving false information about products, changing prices unfairly, lowering the quality of goods, and using incorrect measurements when selling items. This research focuses on explaining what honesty means and how it should be used in business according to the principles of Islamic economics. The study uses a qualitative method called literature review, which involves looking at books, journal articles, and other sources that talk about Islamic business ethics. The results show that honesty is a key value in Islamic business because it helps build trust with customers, ensures fair deals, and creates positive relationships between sellers and buyers. The value of honesty in the business world can be demonstrated through transparancy of information about products, honesty in pricing, accuracy in measurement, and not hiding defects in the goods being sold. From an Islamic economics perpective, business activities should not only focus on material income, but also on the value of blessings, ethical responsibility, and mutual prosperity. Thus, the application of honesty in an important foundation for building fair, transparent bisuness practices that are in line with Islamic economic prinsiples.

Shefta Eka Praswati; Siti Arifah

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

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

Shoofy Jasmine; Muhammad Yusuf; Fikry Prastya Syahputra

Populer: Jurnal Penelitian Mahasiswa 2026 Universitas Maritim AMNI Semarang

This study investigated the logical function of clause complexes in two selected English nursery tales, Jack the Giant Killer and Jack and the Beanstalk, using Halliday’s Systemic Functional Linguistics (SFL) framework. The research focuses on the realization of clause interpendency through the taxis system (parataxis, hypotaxis, and taxis combination) and logico-semantic relations (elaboration, extension, enhancement, idea and locution). The method employed is qualitative content analysis based on Krippendorf involving processes such as unitizing, sampling, coding, reducing, interpreting, and narrating. From 1,048 clauses analyzed, 341 wereidentified as clause complexes. The findings show that enhancement is the most dominant logico-semantic relation (164 cases), followed by extension (123 cases), elaboration (100 cases), locution (57 cases), andidea (22 cases). The findings show that paratxis is the most dominant taxis in selected English nursery tales. While hypotaxis relations mostly realized in enhancement, while extension appeared dominantly in parataxis. These results reveal that although nursery tales are intended for children, they often employ complex grammatical structure, therefore, balancing narrative engagement and linguistic accessibility is crucial to support children’s language development and reading comprehension.

M. Ragil Jibran; Nangga Andrisa; Mustofa Kurniawan; Jalu Ahda Adiananta; Fauzi Indra Kurniawan +1 more

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

This community service programme aims to provide education and training on the utilisation of the TikTok application as a digital business medium for the community of Rejosari Village, RT 03 RW 07, Karanggeneng, Boyolali Regency. The rapid development of digital technology and social media has transformed patterns of economic interaction from conventional systems into platform-based digital economies. Nevertheless, at the village level, the use of social media remains predominantly oriented towards entertainment and has not yet been optimally directed as an instrument for enhancing household economic capacity. The implementation method adopts an educative–participatory approach through the delivery of conceptual materials, demonstrations of TikTok features, and hands-on practice in creating digital business content. The results of the activity indicate an improvement in participants’ understanding of social media–based digital business opportunities, as well as the emergence of collective awareness to utilise TikTok as a means of generating additional income. This programme confirms that social media–based digital business education can function as an effective instrument for empowering rural communities in responding to digital economic transformation.

Kurniawati Rahmah

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

Majelis Taklim (Islamic study groups) in urban areas play a strategic role beyond traditional religious education, specifically as a means of empowering women's social movements. This study aims to analyze the mechanisms of women's empowerment through Majelis Taklim Dar El Ihsan and its impact on strengthening social solidarity in Bambu Apus Village, Pamulang. Using a qualitative approach with a case study design, primary data were collected through in-depth interviews with administrators and congregants, supported by participant observation and documentation studies. The results indicate that Majelis Taklim Dar El Ihsan implements an empowerment model by integrating religious material with practical guidance, such as on family management and microeconomic empowerment. The resulting social solidarity is manifested in emotional and material support (bonding social capital) and social inclusiveness (bridging social capital), which bridges interactions between existing residents and newcomers. These findings confirm that Majelis Taklim effectively functions as a "third space" in building social resilience in urban communities through empowering women's institutions.

Fadhlan, Muhammad; Darin Diffana Athifah; Wahdan Saidurroihan; Lina Marlina; Ana Fauziya Diyana

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

This study examines the effectiveness of zakat distribution during the leadership of Umar bin Abdul Aziz and its relevance to poverty alleviation models in Indonesia. Structural poverty remains a persistent challenge in Indonesia’s economic development, requiring systematic and sustainable solutions. Within Islamic economic thought, zakat functions not only as a religious obligation but also as a fiscal instrument capable of promoting social welfare and economic independence. This research employs a qualitative approach through historical and literature study methods, analyzing classical Islamic governance practices alongside contemporary zakat management in Indonesia. The findings reveal that the success of zakat distribution under Umar bin Abdul Aziz was supported by centralized governance, strong institutional reform of Baitul Mal, strict supervision, and integrity-based leadership, resulting in effective wealth redistribution and significant poverty reduction. The study further finds that productive zakat distribution, institutional integration, regulatory reinforcement, and digital transparency are crucial elements for enhancing the performance of zakat institutions in Indonesia. The implications suggest that strengthening governance, accountability, and productive empowerment programs can transform zakat into a strategic socio-economic policy instrument capable of addressing structural poverty in a sustainable manner.

Fatoni, Mohammad Hafid; Suwarno Suwarno

Pajak dan Manajemen Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the influence of Corporate Social Responsibility (CSR) on firm value and examine the role of audit committees and gender diversity as moderating variables in raw materials companies listed on the Indonesia Stock Exchange. Using a quantitative approach with a sample of 58 companies selected through purposive sampling, data were analyzed using descriptive statistics and moderated regression analysis (MRA). The results show that CSR has a positive and significant effect on firm value, indicating that the higher the disclosure and implementation of CSR, the higher the market appreciation of the company. However, audit committees and gender diversity were not proven to be able to moderate the relationship between CSR and firm value. This finding implies that although CSR has been proven effective in increasing firm value through positive investor perceptions, corporate governance mechanisms represented by audit committees and gender diversity have not functioned optimally in strengthening this relationship. Therefore, companies need to consistently improve the quality of CSR implementation and evaluate the effectiveness of the role of audit committees and gender diversity policies so that they are not merely regulatory compliance but actually contribute to overseeing and directing the company's sustainability strategy.  

Ranti Fortuna Pertiwi

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Significant changes have occurred in the land administration sector with the introduction of digital land certificates as part of an ongoing digital transformation in public services. However, public understanding of the concept, procedures, and benefits of digital certificates is still relatively limited, leading to uncertainty and hesitation in their adoption. This community service program aims to increase public awareness and knowledge about digital land certificates through interactive education and structured socialization activities. The program includes seminars, guided discussions, and question-and-answer sessions designed to provide clear and practical explanations about how digital certificates function within the land registration system. As a result of these activities, community members become more informed about the advantages of digital certificates, such as greater efficiency, enhanced data security, improved transparency, and reduced risks of document damage or loss. This educational initiative is expected to strengthen public trust, encourage active participation, and support the more effective and sustainable implementation of digital land certificate services in the future.

Ranti Fortuna Pertiwi

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Significant changes have occurred in the land administration sector with the introduction of digital land certificates as part of an ongoing digital transformation in public services. However, public understanding of the concept, procedures, and benefits of digital certificates is still relatively limited, leading to uncertainty and hesitation in their adoption. This community service program aims to increase public awareness and knowledge about digital land certificates through interactive education and structured socialization activities. The program includes seminars, guided discussions, and question-and-answer sessions designed to provide clear and practical explanations about how digital certificates function within the land registration system. As a result of these activities, community members become more informed about the advantages of digital certificates, such as greater efficiency, enhanced data security, improved transparency, and reduced risks of document damage or loss. This educational initiative is expected to strengthen public trust, encourage active participation, and support the more effective and sustainable implementation of digital land certificate services in the future.

Shela Sasmitha; Susi Sarumpaet

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

This study examines the mediating role of SDG disclosure in the relationship between ESG score and financial performance within the mandatory reporting context of non-financial firms listed on the Indonesia Stock Exchange during 2021-2023. Using a purposive sample of 59 companies (177 observations), the analysis employs panel data regression and the Sobel test to evaluate ESG metrics from Refinitiv Eikon alongside disclosure and financial data from corporate reports. Empirical results show that ESG score does not significantly predict SDG disclosure nor directly affect financial performance measured by ROE. Furthermore, SDG disclosure shows no significant association with financial performance and fails to mediate the ESG-ROE relationship. Firm size is the only variable positively related to SDG disclosure, suggesting that reporting practices are more strongly driven by organizational resources and public visibility than by substantive ESG performance. Overall, the findings reveal a decoupling phenomenon, where sustainability reporting in Indonesia tends to reflect symbolic compliance rather than value-creating integration. The study concludes that a credibility gap exists in the capital market, as SDG disclosure has not yet functioned as an effective mechanism for converting ESG performance into financial gains. This study provides evidence on the limitations of SDG disclosure as a value transmission mechanism in emerging market, offering insights for regulators and market participants seeking to enhance the economic relevance and credibility of SDG reporting.

Rahajeng Cahyaning Putri Cipto; Sudarmiatin Sudarmiatin; Heri Pratikto

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

This study aims to analyze the role of marketplace in encouraging digital internationalization and product development at PT Bungas Food Nusantara. The research uses a qualitative approach with a case study method. Data was obtained through in-depth interviews with company management, observation of activities on the marketplace platform, and supporting documentation. The results of the study show that marketplaces function not only as digital distribution channels, but also as strategic infrastructure that allows companies to reach international markets without conventional export mechanisms. Internationalization occurs gradually through increased demand from overseas consumers facilitated by the platform's algorithmic system and global visibility. In addition, the marketplace's reviews, ratings, and analytics features are used as the basis for product development, including packaging adjustments, variant innovation, and data-driven promotional strategies. These findings show that marketplaces play a role as a catalyst for internationalization as well as a driver of product innovation in the context of the digital economy.

Qristin Violinda; Rr. Hawik Ervina; Bayu Kurniawan; Chadyan Faturohman

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

This study explores the intellectual structure and research trends surrounding ethnocentrism in multinational corporations (MNCs) through a bibliometric mapping approach, with particular attention to cross-cultural management and workforce diversity studies. An initial dataset of 200 records was retrieved using Publish or Perish from Google Scholar and Crossref, of which 96 peer-reviewed journal articles published between 2020 and 2025 were retained following a PRISMA guided screening process. Bibliometric analysis was conducted using VOSviewer to examine keyword co occurrence, network relationships, and thematic density. The results indicate that ethnocentrism functions as a central organizing concept within the literature, closely associated with cultural differences, expatriation, workforce diversity, and organizational practices in multinational contexts. Temporal patterns observed in overlay and density visualizations suggest a growing scholarly emphasis on practice-oriented and context-specific perspectives, particularly in relation to managerial and organizational implications in global operations. Overall, this study offers a structured synthesis of existing research, highlights emerging thematic directions, and provides a foundation for future empirical and comparative inquiries into cultural diversity management in multinational corporations.

Trisna Wulandari; Fulien Surjana

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

This study aims to analyze the influence of Digital Financial Literacy and Organizational Culture on Employee Performance with Financial Information Systems as a mediating variable in Kodam IV/Diponegoro. Using an explanatory quantitative approach, data was collected through a survey of TNI and civil servant personnel who handle financial administration (purposive sampling) and analyzed using SmartPLS. The test results show that Digital Financial Literacy has a positive and significant effect directly on employee performance. On the other hand, Organizational Culture does not have a significant direct effect on performance, but has been proven to have a positive and significant impact on the effectiveness of the Financial Information System. The key findings of this study confirm the strategic position of the Financial Information System which functions as a full mediator for the Organizational Culture in improving performance, as well as being the strongest determinant factor. The implications of this study suggest a priority on strengthening the reliability of the system and the digital  competence of personnel in order to realize transparent and accountable defense governance.