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Analytics

Muhammad Farhan; Hendri Herman; Mefri Yudi Wisra

Jurnal Manajemen Riset Inovasi 2026 Pusat Riset dan Inovasi Nasional

This study aims to analyze the influence of workforce agility, job satisfaction, and job engagement on employee adaptive performance at PT. MMT Buana Logistik. The dynamic logistics industry requires employees who have high adaptability to technological changes and operational demands. This type of research is quantitative causality with an explanatory approach. The population in this study were all employees of PT. MMT Buana Logistik, totaling 49 people, with the sampling technique used saturated sampling (census). Data were collected through questionnaires with a 5-point Likert scale. Data analysis techniques used included instrument testing (validity and reliability), testing of classical assumptions (normality, multicollinearity, and heteroscedasticity), and multiple linear regression analysis. Hypothesis testing was carried out through t-tests (partial), F-tests (simultaneous) and coefficient of determination (R2). The results showed that workforce agility, job satisfaction, and job engagement partially and simultaneously have a positive and significant influence on employee adaptive performance. These findings imply the importance of managing work flexibility, fulfilling employee satisfaction, and increasing work engagement to build adaptive human resources to support company competitiveness in the logistics industry.  

Muhammad Athour Rohman

Jurnal Inovasi Sosial dan Pengabdian 2026 Lembaga Pengembangan Kinerja Dosen

Religious culture that is still quite strong in the community is an important capital in the implementation of youth development programs. However, the influence of social media, promiscuity, and the lack of religious activities that are attractive to the younger generation have led to a decrease in adolescents' interest in religious activities in mosques. Therefore, this research aims to form the character of discipline, responsibility, and cooperation in the group through Islamic hadrah art activities. This study uses the Asset Based Community Development (ABCD) method, which is a community empowerment approach that focuses on the strengths and potentials possessed by the community, not on existing shortcomings or problems. In this approach, the community is invited to identify various assets they have, such as human resources, local institutions, cultural values, and social networks that can be used to overcome the problems they face. The results of the study showed that the adolescent participants experienced improved skills in playing hadrah and understanding of religious values. In addition, there has been a change in behavior towards being more disciplined, active, and caring for religious activities in the mosque environment.

Humaeriyah, Hani; Nuur Alisa , Aldila; Rahmania , Ghaitsa; Raisya Kirana

Jurnal Riset Rumpun Ilmu Ekonomi 2026 Lembaga Pengembangan Kinerja Dosen

Leadership is an essential element in human life, particularly within a social and organizational context. Transformational leadership plays a vital role in shaping the performance and motivation of organizational members. This research adopts a descriptive qualitative method with a case study approach, enabling a deep and systematic exploration of leadership phenomena. The study aims to analyze the implementation of transformational leadership in the Student Association of the Management Department (HIMA) at Universitas Muhammadiyah Bandung for the 2024–2025 period. Based on the theory proposed by McShane and Von Glinow (2010), the results indicate that transformational leadership has a positive contribution to organizational engagement, motivation, and teamwork among student leaders.  

Zaid, Nurmalianti; Jamil, Muhammad; Aris, Valentino

Jurnal Riset Rumpun Ilmu Ekonomi 2026 Lembaga Pengembangan Kinerja Dosen

Taste.ki MSME, a café in Makassar, faces challenges from intense competition and an suboptimal digital marketing strategy, relying only on Instagram without a consistent content strategy. This study aims to design a website integrated with Instagram to strengthen Brand Awareness and increase sales. The research employed the Four-D method (Define, Design, Develop, Disseminate), and the website was designed using the Wordpress CMS. The results indicate that the website design was successfully implemented. The integration of the website with Instagram significantly improved Brand Awareness, evidenced by a Brand Recognition achievement of 88% and Brand Recall of 94%. Furthermore, this digital strategy positively impacted Taste.ki MSME's sales, showing an increase of 79.20%. This improvement confirms the crucial role of a website as an information hub and conversion channel in an MSME's digital marketing strategy to compete effectively in the digital era.

Amelia, Rina; Jamil, Muhammad; Aris, Valentino

Jurnal Riset Rumpun Ilmu Ekonomi 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to develop the sissenrekang.com website as a promotional medium for tourism in Enrekang Regency. The development was carried out using the WordPress CMS with the Research and Development (R&D) research method and the Four-D model (Define, Design, Develop, Disseminate), starting from the needs analysis stage, design, sketching, to creating a digital mockup. The functional validation results obtained a score of 100%, indicating full system feasibility. Further evaluation through Functional Suitability Analysis, Guttman Scale, and System Usability Scale (SUS) resulted in a score of 81.375, indicating a high level of feasibility and comfort of use. This website is expected to provide benefits for managers, facilitate access to information for users, and contribute to supporting the promotion and development of tourism in Enrekang Regency.

Larra Vebiola; Muhammad Haldy

Jurnal Riset Rumpun Ilmu Ekonomi 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to comprehensively examine the role of brand image, trust, and promotional intensity in shaping purchasing decisions for Maybelline two-way cake cosmetic products in Batam City. The implemented research design adopted a descriptive quantitative approach involving 204 participants who had actual experience in purchasing the product in question. Respondents were determined through purposive sampling technique based on Jacob Cohen's calculations to ensure empirical representativeness of the research sample. Primary data were collected through the distribution of structured questionnaire instruments, then processed and analyzed using hierarchical statistical stages that included testing the validity and reliability of the instrument, verification of classical assumptions, multiple linear regression modeling, and hypothesis testing through partial (t) and simultaneous (F) tests. Empirical findings indicate that brand image contributes 23.9% to purchasing decisions, trust influences 39.1%, while promotion contributes the most dominant influence at 14.7%. The coefficient of determination (R²) value of 82.9% indicates that the three independent variables are simultaneously able to explain variations in consumer purchasing decisions in a substantial proportion. The results of both partial and simultaneous tests confirm a positive and significant influence between brand image, trust, and promotion on purchasing decisions for Maybelline cosmetics in Batam.

Nur Kholis, Muhammad; Agustina Widodo

Jurnal Riset Rumpun Ilmu Ekonomi 2026 Lembaga Pengembangan Kinerja Dosen

The financial performance of MSMEs is the result of a business's success in sustaining itself thru financial management. This research aims to provide information on the impact of financial literacy, payment gateways, and financial inclusion on the financial performance of MSMEs. This investigative activity involves two types of variables: independent variables consisting of financial literacy, payment gateways, and financial inclusion, while the financial performance of MSMEs is the dependent variable. Food and beverage MSMEs under the auspices of Rumah BUMN are the study population, totaling 337. The method for determining the sample size was determined using Slovin's formula, and sampling was conducted using specific criteria, resulting in a sample size of 77 respondents. The data analysis technique involves multiple linear regression analysis. This research activity found that each of the variables used, namely financial literacy, payment gateway, and financial inclusion, has a significant positive impact on the financial performance of MSMEs. The coefficient of determination shows that 91.3% of the variables of financial literacy, payment gateway, and financial inclusion are able to explain the financial performance variable of MSMEs.

Herman zendrato; Muhammad Rizki Tanjung; Aperlina J hulu; Lulu R Hutagaol; Adiwima zebua

Jurnal Riset Rumpun Ilmu Ekonomi 2026 Lembaga Pengembangan Kinerja Dosen

This study was conducted to examine the extent to which product price and quality influence consumer interest in purchasing MMTC Tax. These two elements are believed to be the main considerations in the purchase decision-making process. This research applied a quantitative method using a survey technique, in which data was collected through the distribution of questionnaires to MMTC Tax service users. The data analysis technique used was multiple linear regression to measure the effect of each independent variable on the dependent variable. The findings show that both price and product quality have a positive and significant impact on purchasing interest. Together, these two factors were found to significantly influence consumers' willingness to make a purchase. Based on these results, it can be concluded that competitive pricing and superior product quality can drive an increase in the purchasing interest of MMTC Tax consumers.

Mohammad Hifni; Winda Putri Julianah; Chindy Nurul Fadilah; Muhammad Solihin; Wira Pratama

Jurnal Hasil Kegiatan Bersama Masyarakat 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Early marriage is a social and legal issue that still frequently occurs in Indonesia and has significant impacts on health, education, and socio-economic aspects. Although the minimum age for marriage has been regulated under Undang-Undang Nomor 16 Tahun 2019 tentang Perkawinan, the practice of early marriage remains prevalent due to low legal awareness, as well as economic, cultural, and social environmental factors. This community service activity aims to increase adolescents’ understanding and legal awareness regarding the impacts and prevention of early marriage. The method used is legal counseling with an educative and participatory approach targeting adolescents aged 15–18 years. The results indicate a significant improvement in participants’ understanding of legal regulations, the negative impacts of early marriage, and the importance of delaying marriage age. Furthermore, there is a positive change in participants’ attitudes, with a greater focus on education and future planning. Therefore, legal counseling proves to be an effective preventive effort in reducing the rate of early marriage among adolescents.

Muh Arief Budiman; Muhammad Sauqi; Nor Anina; Nor Hikmah Sari

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

The implementation of corporate zakat in Indonesia remains relatively low despite its significant potential to support national economic development. This study aims to analyze the strategic role of corporate zakat as an instrument for reducing tax burdens and its contribution to economic equality. This research employs a literature review approach by examining relevant academic sources. The findings indicate that corporate zakat of 2.5% is obligatory for business entities that meet the nisab and haul requirements. Based on Law No. 23 of 2011 and Law No. 36 of 2008, zakat distributed through authorized institutions such as BAZNAS or LAZ can be deducted from taxable income. Corporate zakat not only fulfills religious obligations but also plays a vital role in wealth redistribution through social assistance and productive capital for mustahik. Therefore, optimizing corporate zakat can serve as a strategic instrument to promote sustainable economic justice in Indonesia. Effective policies and outreach from the government are also needed so that companies are more encouraged to pay zakat in a timely and transparent manner.

Muhammad Agung Pratama Anwar; Yusran Yusran

Jurnal Hasil Kegiatan Bersama Masyarakat 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Early marriage remains a social problem that impacts the education, health, and future of the younger generation. A lack of understanding among adolescents and the community about the risks of early marriage is a major contributing factor to this practice. This community service activity aims to increase the knowledge and awareness of students and young people regarding the negative impacts of early marriage and the importance of planning for a healthy and sustainable future. The activity took place on January 12 at MA Darul Rasyidin, Samangki Village, Simbang District, Maros Regency. Methods used included outreach, discussion, and an interactive approach that actively engaged participants. The results of the activity showed an increase in participants' understanding of the risks of early marriage from a health, educational, social, and legal perspective. This activity is expected to be a preventative measure to reduce the number of early marriages and encourage the formation of a younger generation that is better prepared for the future.

Muhammad Hilmy Pandoyo; Bilkis Sukreni Wulan Tunggal; Hasna Na’imah Setyawati; Nur Mahmud Fatturrahman; Anandita Salma Larasati +6 more

Jurnal Pengabdian Sosial dan Kemanusiaan 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze the implementation of cross-sector education based on community participation as an effort to achieve the Sustainable Development Goals (SDGs) in Watangsono Village, Wonogiri. This research employed a descriptive qualitative approach by collecting data through participatory observation, documentation, and Focus Group Discussions (FGD) involving key stakeholders in the village. The results show that the implementation of cross-sector educational programs covering education, health, economy, and environment has a significant impact on improving community knowledge, skills, and awareness. Community participation was reflected through active involvement in various practical activities, such as anti-bullying education, digital literacy training, stunting prevention through local food processing, herbal plant utilization, natural pesticide production, family health massage practices, and strengthening local economic capacity. The participatory and applicative approach encourages two-way knowledge transfer and strengthens community capacity in managing local resources sustainably. Despite challenges such as limited resources and time constraints, the program demonstrates positive contributions to supporting SDGs achievement at the village level. Therefore, cross-sector education based on community participation can serve as an effective strategy in empowering rural communities and fostering sustainable development.

Ambarwati Akib

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

This study aims to analyze the implementation of mudarabah and murabahah contracts at the Baitut Tamwil Muhammadiyah (BTM) Al-Kautsar Islamic Cooperative in Makassar and to assess their compliance with Islamic principles and the Islamic Financial Accounting Standards (PSAK Syariah). The research employed a qualitative descriptive approach using in-depth interviews, observation, and documentation. The findings reveal that BTM Al-Kautsar has implemented mudarabah and murabahah contracts in accordance with Islamic principles, as evidenced by valid contract agreements, agreed profit-sharing ratios, and manual transaction recording. The mudarabah contract is applied for profit-sharing financing, while murabahah is more dominant due to its lower risk and stable returns. However, the application of PSAK Syariah remains suboptimal due to limited human resources, the absence of a Sharia supervisory board, and minimal digital accounting systems. These findings suggest the need to enhance Sharia literacy, strengthen internal supervision, and modernize accounting systems to support accountable and sustainable Islamic cooperative governance

Muhammad Tody Arsyianto; Sudarmiatin Sudarmiatin; Heri Pratikto

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

Small and medium-sized enterprises (SMEs) play a central role in the Indonesian economy, yet their internationalization remains limited. This condition indicates that many SMEs have not fully transformed innovation and digitalization into strategic capabilities that support broader market expansion. This study examines the effects of innovation and digitalization on SME internationalization from the strategic capability perspective. A quantitative explanatory design with a cross-sectional survey was employed. The sample consisted of 200 SME owners or main managers in East Java selected through purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The simulated results indicate that innovation and digitalization positively contribute to SME internationalization through product value enhancement, business process efficiency, and broader market reach. These findings suggest that SME internationalization is more likely to emerge when innovation and digitalization are integrated as strategic capabilities rather than treated as isolated initiatives.

Nurmi Nurmi; Basri Bado; Citra Ayni Kamaruddin; Sri Astuty; Muhammad Imam Maruf

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

This study examines the tourism development strategy to increase Local Original Revenue (PAD) in Bulukumba Regency, South Sulawesi. Despite having significant tourism potential, such as Bira Beach and the Pinisi shipbuilding tradition, the contribution of the tourism sector to PAD remains fluctuating and has not been fully optimized. Therefore, this study aims to formulate an effective and targeted tourism development strategy. The research employs a quantitative descriptive approach using observation, Likert-scale questionnaires, and documentation, with data analyzed through SWOT analysis, IFAS-EFAS matrices, and the Grand Strategy Matrix. The findings indicate that the tourism sector has strong internal strengths (5,09) and significant external opportunities (4,99), exceeding its weaknesses (4,56) and threats (3,95), placing it in Quadrant I (aggressive strategy). The results suggest that the most appropriate strategy is the SO (Strengths-Opportunities) strategy, which focuses on optimizing tourism potential, enhancing digital promotion, strengthening cultural-based tourism, and expanding investment in infrastructure. The study concludes that implementing an aggressive and integrated strategy can improve the tourism sector’s contribution to PAD and support regional economic development. These findings highlight the importance of aligning tourism potential with strategic planning to achieve sustainable fiscal growth.

Rachmad Sholeh; Angel Adinda Putri Utama; Achmad Dwi Aprillianto; Adimas Indra Putra; Amelia Zahro +23 more

Jurnal Pengabdian Sosial dan Kemanusiaan 2026 Lembaga Pengembangan Kinerja Dosen

The greening program is an important effort to improve environmental quality and strengthen community awareness of ecological sustainability. This study aims to describe the implementation of tree-planting activities carried out by university students in Kalikatir Village through a participatory approach. The research employed a qualitative descriptive method, using observation, interviews, and documentation as data-collection techniques. The findings indicate that community participation plays a significant role in the success of the program, particularly in selecting planting locations, providing tools and support, and maintaining the planted trees. The greening activities have produced positive impacts, including increased vegetation cover, a cooler village environment, and stronger community awareness of the importance of green spaces. Moreover, collaboration between students and local residents has enhanced social cohesion and supported the sustainability of environmental initiatives. This study concludes that a participatory approach combined with a qualitative descriptive method is effective in understanding the dynamics of implementing greening programs at the village level.

Fajar Budiyanto; Kesia Dyar Prasetyawati; Fajarul Ihfan Nurhuda; Nopi Yanto; Riska Ayu Maharani +20 more

Jurnal Pengabdian Sosial dan Kemanusiaan 2026 Lembaga Pengembangan Kinerja Dosen

The farmer empowerment program in Dilem Village, Gondang District, was implemented through training on the production of solid compost based on livestock manure as an effort to enhance the independence and agricultural productivity of the local farming community. This training was designed to utilize local resources through a village potential–based approach that emphasizes the optimization of livestock waste and organic materials available in the surrounding environment. The implementation methods included socialization activities, material delivery, hands-on practice in compost production, and post-training assistance to ensure the sustainability of technology application at the farmer level. The results of the program indicated an increase in farmers’ knowledge and skills in the compost-making process, enabling them to produce organic fertilizer independently and reduce dependence on chemical fertilizers. This program also had a positive impact on soil quality, production cost efficiency, environmental cleanliness, and supported environmentally friendly and sustainable agricultural practices. Thus, this training activity contributes to strengthening the local economy, improving farmers’ welfare, and developing a sustainable agricultural system based on local resources in Dilem Village in a continuous and practical manner.

Anna Kridaningsih; Mareta Yogi Presila; Ilham Nur Widi Pratama; Adimas Permadi; Achmad Yhany Firmansyah +23 more

Jurnal Pengabdian Sosial dan Kemanusiaan 2026 Lembaga Pengembangan Kinerja Dosen

The 2025 Real Work Lectures use the Berdampak model (Real Work Lectures based on Community Impactful). The theme of our group's Community Service Program is the problem of household waste management in Bakalan Village, Gondang District, Mojokerto Regency, which requires proper handling. Open burning of waste causes air pollution and other adverse effects. In an effort to overcome this problem, KKN students have initiated the use of used barrels as a place to burn waste with minimal smoke. This program includes observation and socialization related to innovative technology in waste management. Through this activity, the community is introduced to the use of trash cans that reduce smoke pollution and produce briquettes as an alternative fuel from combustion residues. The program results show an increase in community awareness of waste management and the potential for reducing negative environmental impacts. This innovation opens up opportunities for the community to become a model of independent and sustainable waste management, which can be applied in other villages.

Dendi Afrizal; Muhammad Mudzakkir

Jurnal Ekonomi dan Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

After completing their studies, accounting graduates are not limited to careers in the accounting field alone; they have a wide range of professional opportunities depending on the factors influencing their decisions. This study uses primary data, with the population consisting of undergraduate (S1) accounting students at Esa Unggul University. The sampling technique employed is nonprobability sampling using a snowball sampling approach. The results show that the simultaneous significance value is 0.000, which is less than 0.05. Partially, the salary variable has a significance value of 0.000, professional training 0.066, professional recognition 0.161, social values 0.734, and work environment 0.308. These findings indicate that, collectively, salary, professional training, professional recognition, social values, and work environment have a significant influence on accounting students’ perceptions in choosing a career as a public accountant. However, individually, only the salary or financial reward factor has a significant effect. Meanwhile, professional training, professional recognition, social values, and work environment do not have a significant influence on students’ decisions to pursue a career as a public accountant.

Sari Ningsih; Djarot Hindarto; Fauziah Fauziah; Asrul Sani; Endah Tri Esti Handayani +5 more

Jurnal Pengabdian dan Pembangunan Lokal 2026 Lembaga Pengembangan Kinerja Dosen

The Community Service Program (PKM) collaboration organized by LLDikti Wilayah III represents a synergistic initiative among higher education institutions to support village digitalization based on the Smart Village Smart Governance concept. The program involved Universitas Nasional as the lead university, in collaboration with Universitas Muhammadiyah Prof. Dr. HAMKA and Institut Transportasi dan Logistik Trisakti as partner institutions, and was implemented in Kademangan Village, Mande District, Cianjur Regency. The activity focused on developing and socializing the Kademangan.net village service website as a digital platform to enhance transparency and efficiency in public services, including access to village information, public complaints, and MSME promotion. The program began with a socialization session at the Village Hall involving village officials and residents, followed by field surveys at the local Posyandu and residents’ homes to identify community needs and preferences regarding digital services. The results indicate that village service digitalization improves accessibility and time efficiency for residents, although assistance is still needed for those less familiar with technology. Overall, this collaborative PKM initiative contributes to strengthening digital-based village governance and serves as a sustainable model of inter-university collaboration in empowering rural communities through information technology.