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Agoeng Karyanto; Dedy Hidayat; Korinus Reri

Akuntansi dan Ekonomi Pajak: Perspektif Global 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to determine the effect of selling price and operational costs on fishermen’s income in Menawi Village, Angkaisera District, Kepulauan Yapen Regency. The population in this study consisted of all fishermen in Menawi Village, Angkaisera District, Kepulauan Yapen Regency. The research sample included 15 fishermen. The data collection technique used in this study was observation through interviews with fishermen, and the data were analyzed using multiple linear regression analysis with the assistance of SPSS 21.0 for Windows. The results of this study indicate that (a) there is a significant simultaneous effect of selling price and operational costs on fishermen’s income in Menawi Village, Angkaisera District, Kepulauan Yapen Regency; (b) there is a positive and significant partial effect of selling price and operational costs on fishermen’s income in Menawi Village, Angkaisera District, Kepulauan Yapen Regency, which can form the basis for economic policy and natural resource management in the fisheries sector. This research is expected to provide insight for policymakers in formulating strategies to increase fishermen's incomes through improved selling prices and more efficient operational cost management.

Anneke Shavira Maretha

Prosiding Seminar Nasional Ilmu Teknik 2026 Asosiasi Riset Ilmu Teknik Indonesia

This study is based on the need to develop a more effective concentrate ration for lactating dairy cows, as existing formulations in the field are greatly influenced by the availability of ingredients and varying quality. Therefore, this study focuses on optimizing concentrate in dairy cow feed rations to meet SNI standards, which include crude protein (CP), Total Digestible Nutrients (TDN), Calcium (Ca), and Phosphorus (P), with more efficient results in terms of price and nutrition. This study uses the Whale Optimization Algorithm (WOA) metaheuristic approach, which balances the exploration and exploitation processes in finding the best solution to optimization problems. This algorithm has fewer parameters than other metaheuristics such as GA, PSO, and DE. WOA runs naturally in continuous space without the need for genetic operators such as crossover and mutation. The dataset used contains types of dairy cow feed ingredients along with nutritional requirements and prices so that researchers can process the data into efficient feed concentrate that is suitable for lactating dairy cows.

Sri Hartanti; Muflikhul Amin

Jurnal Pengabdian dan Kesejahteraan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Donorojo Village, Pacitan Regency, East Java, has significant agricultural potential, particularly in spice commodities. However, the utilization of spices by local farmers remains limited to the sale of raw materials in traditional markets at relatively low prices and with restricted market reach. In fact, spices have high economic value and strong potential to be developed into value-added products, such as herbal beverages. This community service activity aimed to enhance the knowledge and skills of the PKK women’s group in Donorojo Village in processing spice-based “biofarmaka” as an effort to empower the local economy and strengthen the spice value chain. The methods employed included lectures, demonstrations, and hands-on practice, conducted over five days at the Donorojo Village Hall and involving 20 participants. The products generated from this activity included “jahe gajah beverage”, “instan jahe merah”, “instan beras kencur”, and “instan kunir asem”. The results indicated an improvement in participants  understanding of the health benefits of spices, hygienic processing stages, and their ability to produce instant herbal beverage products. Furthermore, this activity has the potential to strengthen linkages between spice farmers as raw material suppliers and the PKK group as processing actors. The development of spice-based “biofarmaka” provides economic value addition, expands market opportunities, and encourages the growth of rural entrepreneurship. Therefore, spice-based “biofarmaka” processing training can serve as a strategy for rural agro-industry development that supports the improvement of economic stability in Donorojo Village.

Rohmat Rohmat; Suharmadi Suharmadi

Riset Ilmu Manajemen Bisnis dan Akuntansi 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The auditor's responsibilities include not only assessing the accuracy of financial statements and detecting fraud, but also evaluating the company's ability to continue its business on an ongoing basis. This responsibility arises from the expectations of shareholders and other stakeholders that auditors provide timely and relevant information about the company's future prospects to support rational and evidence-based investment decision-making. In this context, audit opinions related to business continuity are an important instrument in reducing information asymmetry between management and investors. This study aims to analyze the impact of liquidity, solvency, and audit quality on the issuance of business continuity declarations. The research sample consisted of coal mining companies listed on the Indonesia Stock Exchange between 2014 and 2017, a period marked by fluctuations in commodity prices and global economic uncertainty. Logistic regression is used as an analysis method because dependent variables are dichotomous. The results showed that audit quality had a significant negative impact on the issuance of business continuity declarations, while liquidity and solvency did not have a significant impact on the issuance of the declarations, indicating that the factors of governance and auditor independence were more decisive than short-term financial conditions.

Selvia Dwi. S.; Dwi Rahmawati; Sahra Dwi. I.R; Fahrizal. T

Jurnal Ekonomi dan Pembangunan Indonesia 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Regional economic development requires a comprehensive understanding of the structure, potential, and dynamics of economic sectors so that formulated policies can be targeted and sustainable. Bojonegoro Regency as one of the regions in East Java Province has unique economic characteristics with the dominance of certain sectors, so it is necessary to conduct an in-depth analysis of the economic sectors that play a role in driving regional growth. This study aims to identify basic and non-basic sectors, analyze the dynamics of changes in economic sectors, and assess the sectoral competitiveness of Bojonegoro Regency compared to East Java Province. This study uses a quantitative approach with secondary data in the form of Gross Regional Domestic Product at constant prices by business field obtained from the Central Statistics Agency. The analytical methods used include Location Quotient, Dynamic Location Quotient, and Shift Share. The results show that the mining and quarrying sector remains the sector with the most dominant relative advantage in the economic structure of Bojonegoro Regency. However, the analysis of dynamics and competitiveness indicates that several non-extractive sectors are starting to show faster development and growth potential. This finding suggests an opportunity for transformation of the regional economic structure towards a more diverse pattern. The implications of this research emphasize the importance of regional economic development strategies that do not only rely on traditional leading sectors, but also encourage the development of more sustainable potential sectors.

Ajeng Dayu Nova Sabilla; Allisya Syifa Al’Haidar; Fahrizal Taufiqqurrachman

Jurnal Ekonomi dan Pembangunan Indonesia 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Regional economic development requires understanding the structure and performance of economic sectors to create effective policies. PadangiCity, the capital of West SumatraiProvince, plays a strategic role in the regional economy. However, differences in sector contributions and growth indicate structural imbalances that need attention. This studyiaims to identify leading and potential economic sectors in Padang City to support sustainable development planning. The study uses Location Quotient (LQ), iDynamic Location Quotient (DLQ), and the Growth Ratio Model (GRM) to analyze secondary data on GrossiRegional Domestic Product (GRDP) at constant 2010 prices from 2020 to 2024, sourced from the CentraliBureau of Statistics of Padang City and West Sumatra Province. LQ results show that most sectors in Padang City are base sectors, especially business services, transportation and warehousing, ifinancial and insurance services, real estate, and wholesale and retail trade. DLQ analysis indicates that mining and quarrying, trade, transportation and warehousing, iinformation and communication, and health and social services have higher growth prospects than the reference region. GRM results show that trade, information andicommunication, real estate, health services, andiother services are leading sectors with good performance and growth potential. In contrast, agriculture, manufacturing, and construction are still lagging sectors. These findings highlight a structural shift in Padang City’s economy toward service-sector dominance and underline the need for sustainable, inclusive, and adaptive development policies to support long-term economic growth.

Miftah Khoirunnisa; Eka Ratna Saputri; Ally Roni; Sulia Ningsih

Jurnal Inovasi Sosial dan Pengabdian 2026 Lembaga Pengembangan Kinerja Dosen

This Micro, Small, and Medium Enterprises (MSMEs) empowerment and development program aims to improve the capacity of business financial management through training in simple bookkeeping, preparation of simple financial reports, and business cost analysis in Tegal Sari Hamlet, Block S, Batumarta 1 Village, Lubuk Raja District, Ogan Komering Ulu Regency. This program is motivated by the low ability of MSMEs to systematically record their finances, separate their business finances from their personal finances, and utilize cost information as a basis for business decision-making. The implementation method includes an initial survey, observation, interviews, training, and direct mentoring for MSMEs. The results of the program indicate that before the program was implemented, most MSMEs had not implemented regular financial records and had not prepared business financial reports. After the training and mentoring, there was an increase in the understanding and skills of MSMEs in recording daily financial transactions, preparing simple profit and loss reports, and calculating the cost of production as a basis for determining selling prices. This activity has a positive impact on increasing the independence and sustainability of MSME business management.

Joice Handayani P Djafar; Rini Werdiningsih; Aris Toening Winarni

Law and Justice research journal 2026 International Forum of Researchers and Lecturers

This study aims to analyze the effectiveness of market governance and the implementation of affirmative policies for Indigenous Papuan traders (OAP) at the Sorong City Central Market in 2026. Using a mixed methods approach with a sequential explanatory design, quantitative data were collected through a survey of 90 OAP trader respondents, followed by in-depth interviews with key informants from government elements and community leaders. The study results show a high level of trader dissatisfaction (58.7%), particularly regarding trade zoning and price protection. Qualitative findings reveal that affirmative policies remain administrative in nature and fail to address spatial marginalization, placing OAP traders in low-accessibility areas. This study recommends restructuring market zoning to be more equitable, standardizing local commodity prices, and digitizing trader data to ensure that Special Autonomy policies are on target. By addressing these core issues, it is hoped that the market environment in Sorong City will be more inclusive and supportive of OAP traders, fostering economic empowerment in line with the goals of Special Autonomy.

Mohammad Kamal Fakih Emami; Indra Himawan Susanto; Heri Wahyudi; Roy Januardi Irawan

Mutiara Pendidikan dan Olahraga 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

This study aims to determine the level of knowledge of U16 women's national team athletes regarding injury management using the PRICES (Protect, Rest, Ice, Compression, Elevation, Support) method to improve athlete safety.. The study used a quantitative descriptive method with a cross-sectional approach. Data were collected through a Google Form questionnaire with 21 athletes as subjects. Data were classified using the Guttman scale and a dichotomous scale, then converted into a five-criteria scale. The data were processed using SPSS 22. The average score obtained was 136.81 with the lowest score being 117 and the highest score being 150. There were 8 (38.10%) subjects in the very high category, 10 (47.62%) subjects in the high category, and 3 (14.29%) subjects in the moderate category. These results indicate that the average subject's knowledge of the PRICES method is in the high or fairly good category. This indicates that most athletes have understood the basic principles of PRICES. An integrated educational program and practical simulation are needed in routine training to ensure that all athletes are able to apply the PRICES method quickly, precisely, and effectively when an injury occurs.

Fadillah, Mohammad Rizky; Aidin Fitrah Bachtiar

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

This research examines the behavior of local communities in Teluk Bakau, Bintan, in managing marine resources through the practice of nesting, which represents an important form of local wisdom that has been passed down through generations. The background of this research is the increasing challenges faced by Indonesia's coastal areas, including marine pollution, environmental degradation, and the impacts of climate change on coastal ecosystems. The aim of the study was to understand community behavior patterns in nesting activities and to analyze their impact on the sustainability of the marine ecosystem. The methods used included structured observations supported by purposive and random sampling techniques to obtain representative data. The results showed that the community conducts nesting activities during low tides; however, yields have decreased due to pollution and unstable market prices. In addition, community knowledge regarding the ecological benefits of seagrass ecosystems remains limited. The conclusions emphasize the importance of education programs and sustainable marine resource management to enhance environmental awareness and improve the welfare of local communities.

Eva Andini; Lailan Sofinah Harahap; Siti Nurjanah

Saturnus: Jurnal Teknologi dan Sistem Informasi 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This study examines the development of a Crude Palm Oil (CPO) price forecasting model using an artificial neural network algorithm, specifically the backpropagation algorithm. As one of Indonesia’s main export commodities, CPO has a significant economic impact and influences the income of oil palm farmers. The CPO price data used in this study were obtained from CIF Rotterdam, covering the period from January 2019 to December 2023. The research methodology consists of several stages, including data collection, preprocessing, model design, and model implementation using Python programming. The training results of the backpropagation algorithm show an error value of 0.537829578 after 1,000 epochs, while the evaluation using Mean Squared Error (MSE) indicates an MSE of 0.022709 during the training process and 0.017604 during the testing process. The model also produces CPO price predictions for the next three months, namely 932.578 for the first month, 949.568 for the second month, and 774.855 for the third month. These findings indicate that the developed model is capable of predicting future CPO prices with adequate accuracy, which can assist companies in making better financial decisions and managing risks associated with CPO price fluctuations.

Putri Azizah Sahirah; Citra Ayni Kamaruddin; Sri Astuty; Regina Regina; Basri Bado

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

Stocks represent a capital market instrument with the potential to generate high returns. When making investment decisions, investors typically assess various internal aspects of a company, including its financial performance. The objective of this study is to examine the influence of profitability, liquidity, and leverage ratios on stock prices in the Indonesian banking sector, with a particular focus on state-owned banks, in both partial and simultaneous regression models. The methodology employed is quantitative analysis, with a secondary data set being utilized. The sample was determined using a purposive sampling technique, covering four state-owned banks (BRI, BNI, Mandiri, and BTN) for the 2010-2024 period. The findings of the analysis demonstrate that profitability and leverage exert a substantial negative influence on the stock prices of these banking institutions, while the liquidity ratio does not demonstrate a significant effect. Concurrently, all three variables exert an influence on stock prices, with an R-squared value of 58%.

Fadiyah Putri Rahmawati; Sarwani Sarwani; Dian Ferriswara; Fedianty Augustinah

International Journal of Management 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The increasing trend of secondhand clothing consumption, commonly known as thrift shopping, reflects a major shift in consumer behavior. This study aims to analyze the influence of product quality, price, and lifestyle on consumers’ purchase decisions for secondhand clothing at the Tugu Pahlawan Sunday Morning Market in Surabaya. This research employed a quantitative approach using a non-probability sampling design. Primary data were obtained from 167 respondents through structured questionnaires utilizing a five-point Likert scale. Data analysis was conducted using multiple linear regression with the support of SPSS software, preceded by validity, reliability, and classical assumption tests. The results show that product quality, price, and lifestyle simultaneously have a significant influence on purchase decisions. Partially, product quality and lifestyle have a positive and significant effect, while price shows a weaker but still significant influence. These findings indicate that consumers’ decisions to purchase secondhand clothing are not solely driven by low prices but also influenced by perceived product quality and lifestyle preferences. This study contributes to the understanding of consumer behavior in informal markets and provides practical implications for business practitioners and policymakers to enhance sustainable consumption patterns.

Azriel Ikmal Choiry Sulaiman

Repeater : Publikasi Teknik Informatika dan Jaringan 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The dynamic fluctuations in stock prices present a major challenge for investors in making informed decisions. To anticipate such uncertainties, forecasting methods that can provide accurate predictions are required. This study compares two time series forecasting methods Autoregressive Integrated Moving Average (ARIMA) and Double Exponential Smoothing (Holt) in predicting the stock prices of PT Telkom Indonesia (TLKM). The dataset consists of monthly closing prices from January 2018 to December 2023. The performance of each model is evaluated using three error metrics: Mean Absolute Error (MAE), Mean Squared Error (MSE), and Root Mean Squared Error (RMSE). The results show that the ARIMA(1,1,1) model yields higher predictive accuracy than the Holt method, with MAE of 787.71, MSE of 771,844.2, and RMSE of 878.55. In contrast, the Holt method records a MAE of 837.19, MSE of 878,393.4, and RMSE of 937.23. These findings confirm that ARIMA is superior in capturing the complex patterns of stock price movements and is more effective in volatile market conditions such as the stock exchange.

Emilianus Eo Kutu Goo; Maria Dignata Sophina; Maria Marfani; Maria Vivilani; Markus Valentino Putra +1 more

Jurnal Ekonomi dan Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the development strategy of the Jeanete business, located in Maumere City, Jl.  Kesehatan No.  3, Lorong Masuk SDK Yos Sudarso, using the Strengths, Weaknesses, Opportunities, and Threats (SWOT) approach.  The research employs a descriptive qualitative method with data collected through observation, interviews, and documentation of the Jeanete business operations.  The results indicate that the main strengths of the business include affordable product prices, unique item variations, and increasing consumer interest in preloved products.  However, Jeanete also faces several weaknesses, such as dependence on supplies from outside the region, limited stock availability, and fluctuating bale prices.  On the other hand, opportunities include the growing trend of thrifting among young consumers and rising demand for environmentally friendly products.  The threats faced by the business involve increasing competition, shifting consumer preferences, and the risk of products not passing quality control.  Based on these findings, the development strategy for Jeanete should focus on improving product quality, strengthening digital promotion, and maintaining more stable supply management.

Nasar Buntu Laulita; Devinson Devinson

Jurnal Pengabdian Sosial dan Kemanusiaan 2026 Lembaga Pengembangan Kinerja Dosen

This Community Service activity aims to analyze and develop marketing strategies for imported products at PT Mitra Mulia Pertiwi Nusantara in the local market of Batam. The methods used include direct observation, in-depth interviews with company representatives, and documentation studies to obtain a comprehensive picture of the implementation of the marketing mix (product, price, promotion, and distribution). The results of the analysis show that the company faces challenges in adjusting imported products to local consumer preferences, setting competitive prices, and optimizing promotion and distribution. Through this activity, marketing strategy recommendations have been developed, including improving market segmentation, utilizing digital media for promotion, adjusting prices based on competition, and optimizing distribution channels. The implementation of these recommendations is expected to increase the company's competitiveness and expand the market share of imported products amid increasingly fierce competition. This activity also provides academic contributions as a reference for the development of international marketing science and practical contributions for companies in formulating sustainable marketing strategies.

Devani Anas Tasya; Usep Syaipudin

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

This study aims to analyze the reaction of the Indonesian capital market to the announcement of Donald Trump’s import tariff policy using an event study approach. Market reactions are measured through abnormal return and trading volume activity of exporting companies listed on the Indonesia Stock Exchange (IDX), with an event window of three trading days before and three trading days after the initial tariff announcement on April 2, 2025 and the revised tariff announcement on July 15, 2025. This study employs secondary data in the form of daily stock prices and trading volumes, analyzed using descriptive statistics, normality tests, and the Wilcoxon Signed Rank Test. The results indicate that the Indonesian capital market reacts to the announcement of Donald Trump’s import tariff policy, as reflected by differences in abnormal return and trading volume activity before and after the announcements, thereby supporting signaling theory and the semi-strong form of market efficiency.

Mochamad Rizal Anwar; M. Taufiq

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

Nickel has become a strategic mineral in the global industrial value chain, particularly for stainless steel production and electric vehicle battery manufacturing. As one of the world’s largest nickel producers, Indonesia has implemented a downstream industrialization policy aimed at increasing value added and strengthening export performance. This study analyzes the effects of international nickel prices, destination countries’ GDP per capita, exchange rates, and the downstreaming policy on the value of Indonesia’s nickel exports (HS 75) over the period 2010–2023. The study employs a quantitative approach using panel data regression with secondary data covering five major export destination countries, namely China, Japan, South Korea, Thailand, and Singapore. Based on the Chow and Hausman tests, the Fixed Effects Model is selected as the most appropriate estimation technique, indicating the presence of country-specific heterogeneity among importing countries. The results show that destination countries’ GDP per capita and international nickel prices have a positive and statistically significant effect on Indonesia’s nickel export value. The downstreaming policy dummy variable also exhibits a positive and significant impact, suggesting that the nickel ore export ban implemented since 2020 has effectively shifted export composition toward higher value-added processed nickel products. In contrast, exchange rates are found to have no significant effect on export performance. Overall, the findings provide empirical evidence supporting the effectiveness of Indonesia’s downstream industrialization policy and highlight the importance of global demand conditions in driving the performance of processed nickel exports.

Mutiara Muliani; Dena Salsabila; Yolanda Jn

Jurnal Manajemen Bisnis Digital Terkini 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Pricing is a critical factor determining the success of small and medium-sized enterprises (SMEs) in the market. This study investigates the pricing strategy implemented by Kebab Ajo Lubeg, a culinary SME located near Universitas Putra Indonesia YPTK Padang. The research aims to analyze how pricing methods are applied, the factors considered in price determination, and their influence on consumer purchasing decisions and business strategy. A qualitative descriptive approach was employed, with data collected through semi-structured interviews with the owner and employees, direct observation, and documentation of product offerings and pricing. Findings indicate that Kebab Ajo applies a combination of cost-based pricing, competition-based pricing, and product-based price variation to balance production costs, consumer purchasing power, and market competition. The pricing strategy significantly affects consumer satisfaction, repeat purchases, perceived value, brand image, and business competitiveness. This study provides practical insights for other SMEs in setting appropriate prices while maintaining customer loyalty and profitability, and it contributes to the academic discourse on marketing management and pricing strategies in the culinary sector.

Miya Dewi S; Javier Ikrom Aquino; Yohana Gardi Sefrin; Suci Sekar Arum S.A; Aisyah Rafifah Nabila

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

Business competition in the culinary sector continues to increase along with changes in people's consumption patterns towards ready-to-eat food. One product that is quite popular is fried dim sum, which is known for its variety of flavors and relatively affordable prices. In this competitive environment, understanding how consumers perceive product price and quality is crucial for businesses to maintain and increase customer interest in purchasing goods. Consumer perceptions of product price and quality when they choose fried dim sum are the subject of this study. Informants were selected purposively in this study, which used a qualitative and descriptive approach, namely consumers who have purchased and consumed fried dim sum products. Data collection methods included comprehensive interviews, direct observation, and supporting documentation. The collected data were analyzed using an interactive analysis model developed by Miles and Huberman through steps such as data reduction, data presentation, and discovery. The results show that consumers view price as an indicator related to the affordability and suitability of the product value. Price is considered acceptable if it is commensurate with perceived quality. In addition, product quality, including taste, texture, cleanliness, and packaging, is a primary factor considered before making a purchase. Positive perceptions of product quality increase customer trust and encourage repeat purchases. This study concluded that customer perceptions or opinions about price and product quality influence fried dim sum purchasing decisions. Therefore, culinary businesses need to prioritize proportional pricing and maintain consistent product quality to enhance business competitiveness.