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Priyanto Suharto

International Journal of Entrepreneurship and Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The aim of this research is to develop a new strategic model for Indonesian border defense by recalibrating the Lykke Framework. It assesses the relevance of the traditional ends–ways–means framework in addressing modern border threats and proposes adding a risk pillar to improve adaptability and multi-domain integration. Using a Systematic Literature Review (SLR), the study examines policy developments, defense doctrines, surveillance technologies, and geopolitical dynamics influencing Indonesian border security. Literature was sourced from international and national databases (ScienceDirect, SpringerLink, SINTA, BRIN, etc.) for publications between 2018–2025. The findings reveal that Indonesia's border regions face complex threats such as sovereignty violations, transnational crime, cyberattacks, and ideological penetration. These challenges highlight the inadequacy of the traditional ends–ways–means framework without incorporating a fourth risk pillar. The study introduces the New Lykke Model, which enhances the strategic framework for integrated military management, considering geopolitical, operational, socio-cultural, and environmental risks. This model offers practical guidance to stakeholders like the Indonesian National Armed Forces (TNI), Bakamla, and the National Police (Polri), aiming to improve border security operations and policy planning. The study is among the first to adapt the Lykke Model to Indonesian border defense, incorporating an integrated risk pillar for a more comprehensive security strategy.

Sudrajat, Muhammad Haris

International Journal of Entrepreneurship and Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Objective– This article aims to comprehensively examine the main types of food crop pests and their attack patterns through a systematic literature review approach. The research focuses on the dynamics of pest attacks, changes in ecological patterns due to climate change, and advances in modern identification technology that enable more accurate early detection. This study also highlights the significance of new paradigms of pest identification based on artificial intelligence (AI), genomics, and landscape mapping in supporting food security at the regional and national levels. Design/methodology/approach– This study used the Systematic Literature Review (SLR) method for scientific publications from 2015–2025 from reputable sources such as Scopus, Web of Science, PubMed, ScienceDirect, SpringerLink, Taylor & Francis, Wiley, AGRIS, and Google Scholar. Of the 326 articles identified in the initial stage, 30 articles in English and Indonesian were selected through a screening process based on strict inclusion–exclusion criteria. All articles were then analyzed using thematic coding techniques to produce an in-depth, evidence-based synthesis. Findings– The study produced four key findings: (1) there are five dominant pests in global food crops, namely Thrips tabaci, Spodoptera exigua/frugiperda, Helicoverpa armigera, Nilaparvata lugens and Sitophilus oryzae; (2) attack patterns are strongly influenced by temperature, humidity, pesticide resistance, and monoculture; (3) modern identification technology AI, drone imagery, multispectral sensors, and DNA Barcoding have increased detection accuracy to 94–98%; and (4) community-based early warning systems accelerate field response and reduce the risk of crop failure. Practical implications– These findings provide a scientific basis for local governments, agricultural extension workers, and farmers to gradually adopt pest identification technology and strengthen integrated monitoring systems at a regional scale. Authenticity/value– This article offers a new conceptual model of “Pest Identification Pyramid – Attack Pattern – Early Warning System” that integrates pest biology, digital technology, and community response to improve national food security.

Putri Prihandayani; Reni Kurniasari

Jurnal Kesehatan dan Kedokteran 2025 Lembaga Pengembangan Kinerja Dosen

Multiple diastema is a space or gap between two or more adjacent teeth. Diastema management can be corrected using removable orthodontic treatment and eliminating etiological factors. Treatment in this case shows the progress of successful treatment of multiple diastema in Soelastri General Hospital using removable orthodontic appliances based on the indications and needs of patient care. Case management: A 24-year-old woman came to Soelastri General Hospital Surakarta with complaints of gaps in the teeth between the 4 lower front incisors. The patient's bad habit history is known to be tongue thrusting. Intraoral examination found interdental gaps in the 4 lower incisors measuring 33.32 (1.6mm), 32.31 (1.2mm), 31.41 (1.1mm), 41.42 (1.3mm). Diastema closure with finger spring activation towards the mesial and labial arches of the upper and lower jaws. Activation was carried out gradually at each control so that the diastema at the fourth control on teeth 33-32 (0.5 mm). Conclusion: This shows that removable orthodontic appliances are effective for closing multiple diastema with mild to moderate degrees, with patient compliance in using the appliance and the effect of using a tongue crib in reducing the patient's tongue thrusting habit.

Sy Almunawarah; Muslich Hidayat; Lina Rahmawati; Eriawati Eriawati; Nurdin Amin +1 more

Jurnal Riset Rumpun Matematika dan Ilmu Pengetahuan Alam 2025 Pusat riset dan Inovasi Nasional

Biodiversity is essentially a reflection of the number of species and individuals inhabiting a community, as seen in the Pteridophyta group. These plants, which have evolved to have differentiated roots, stems, and leaves, play an important role in forest systems, primarily as protectors of the soil surface from the effects of erosion, in addition to contributing to the decomposition of organic matter that produces nutrients, and being a major part of the producer chain in the trophic structure. The Jaboi hot spring area, located in the Sukajaya District of Sabang City, exhibits unique ecological characteristics, influenced by the presence of the Jaboi volcano, which gives rise to geothermal phenomena such as fumarole activity, hot steam emissions, and the emergence of high-temperature water flows. This geothermal dynamic directly causes alterations in the physical and chemical conditions of the local soil, thereby shaping habitat characteristics and influencing the existence of vegetation, including ferns. To date, there is little scientific information available on the diversity of ferns in this area. Therefore, this study was conducted to examine and measure the diversity of ferns in the Jaboi hot spring area. The study was conducted in October 2025 using an exploratory survey approach to determine plots and purposive sampling techniques for field data collection. Diversity analysis was based on the Shannon-Wiener index (Ĥ) formula. Based on the identification results, 15 species of ferns from a total of 6 families and 433 individuals were found. The diversity index obtained (Ĥ=2.490171) indicates a moderate level.

Dewi Stopia Nengsi; Reflis Reflis; Devi Monika Sihite; Rahmawati Rahmawati; Aliyanti Zumrona

Jurnal Bisnis Kreatif dan Inovatif 2025 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

This study aims to analyze production levels and identify leading vegetable commodities in Rejang Lebong Regency during the period of 2023–2024. The data used is secondary data sourced from the Rejang Lebong Regency Agriculture Office and empirical calculations based on Location Quotient (LQ) analysis. The results show that the total vegetable production in Rejang Lebong Regency in 2023 reached 3,451,596 quintals and decreased to 3,198,925 quintals in 2024. The commodities with the highest average production were cabbage (647,021 quintals), eggplant (646,994.5 quintals), and carrots (339,041.5 quintals), while the lowest production was found in kale and long beans. LQ analysis shows that there are eight leading commodities (LQ > 1), namely spring onions, green beans, cauliflower, potatoes, cabbage, mustard greens, carrots, and large chilies, most of which are highly competitive highland crops. The results of this study confirm that Rejang Lebong Regency has strong potential as a horticultural center in Bengkulu Province. Therefore, a commodity-based agricultural development strategy is needed that is oriented towards increasing productivity, added value, and the region's competitiveness in a sustainable manner.

Mia Kusmiati; Avinash Pawar; Asep Gema Nurochmat; Hari Imbrani; M. Syahrudin +1 more

International Journal of Entrepreneurship and Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The purpose of this study is to analyze the strategic role of the Green Human Resource Information System (Green HRIS) in bridging the transformation of human resource management with the demands of Environmental, Social, and Governance (ESG) principles, specifically examining how Green HRIS contributes to sustainable HR practices, organizational performance, and digital HR transformation. Using a Systematic Literature Review (SLR) approach, this study identifies, evaluates, and synthesizes prior research by conducting a structured search across major academic databases—Scopus, Web of Science, Springer, Elsevier, and Wiley—for publications from 2020 to 2025 that address green HRM, HR digitalization, sustainable HR practices, and ESG integration. The review process includes screening titles, abstracts, and full texts, extracting key data, and categorizing findings into environmental, social, and governance dimensions. The results demonstrate that Green HRIS strengthens ESG implementation by reducing paper usage, lowering carbon emissions, and promoting sustainable HR practices such as digital recruitment and e-learning, while also improving governance through enhanced transparency, accountability, regulatory compliance, and real-time reporting. Empirical evidence indicates that Green HRIS fosters employee engagement, organizational innovation, and the development of green competitive advantages. Practically, the study highlights how organizations, policymakers, and HR managers can utilize Green HRIS to optimize digital transformation and meet ESG requirements, thereby reinforcing legitimacy and long-term competitiveness within the green economy. This research offers originality as one of the first systematic reviews addressing Green HRIS in the ESG era, integrating theories such as the Resource-Based View, Technology Acceptance Model, and organizational sustainability theory, while also mapping trends, best practices, and gaps for future research.

F. Christa Natalia; Intansakti Pius X

Pengharapan : Jurnal Pendidikan dan Pemuridan Kristen dan Katolik 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study aims to explore the symbolic meaning of the siraman ceremony in Javanese culture and interpret its values ​​in light of the Catholic faith, particularly regarding the sanctity and blessings of the sacrament of marriage. The siraman tradition is understood not merely as a cultural ritual, but as a process of physical and spiritual purification imbued with spiritual symbolism, such as the use of water from seven springs and the granting of parental blessings. This study uses a qualitative approach with a literature review method through analysis of Church documents, Javanese anthropological literature, and relevant research. The results indicate that the meaning of purification in siraman is closely related to the symbolism of baptismal water in the Catholic tradition, while the prayer of parental blessing aligns with the concept of blessing as a manifestation of God's grace in the family. Through the inculturation perspective emphasized in Gaudium et Spes and Ecclesia in Asia, siraman can be understood as a form of harmonious dialogue between faith and culture without compromising the purity of Church teachings. This study concludes that the siraman ceremony can enrich the experience of the sacrament of marriage for Javanese Catholics, while strengthening their identity as individuals of faith and culture.

Landreas Utama Lie; Sudarmiatin Sudarmiatin; Agus Hermawan

International Journal of Management and Strategic Business Leadership 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to systematically review the determinants of innovative work behavior in MSMEs in the digital era in Indonesia. The research method uses Systematic Literature Review (SLR) with the design of the PRISMA framework. The data sources used were obtained from various databases of quality scientific publications including emerald, taylor and francis, springerlink, and sciencedirect, with a time range from 2020 to 2025. A total of 15 international scientific articles published in the period were analyzed for further identification of the main trends, main topics, and research directions. The results of the study show that the results of the study show that three main components consist of Innovative Work Behavior Determinants (PKI) in Micro, Small, and Medium Enterprises (MSMEs) in the modern era: Organizational/Interpersonal Factors, Leadership Factors, and Individual Factors. This Systematic Review serves as a comprehensive summary of evidence that collectively corroborates individual findings, increases confidence in applicable practices, and directs MSME strategies to ensure survival and competitive advantage amid the challenges of the digital age.

Indira Oktavianti; Sudarmiatin Sudarmiatin; Agus Hermawan

International Journal of Management and Strategic Business Leadership 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to systematically review performance measuring factors in MSMEs in the digital era in Indonesia. The research method uses Systematic Literature Review (SLR) with the design of the PRISMA framework. The data sources used were obtained from various databases of quality scientific publications including emerald, taylor and francis, springerlink, and sciencedirect, with a time span from January 2020 to June 2025. A total of 24 international scientific articles published in the period were analyzed for further identification on the main trends, main topics, and research directions. The results of the study show that the role of digital transformation has become an important factor in shaping the performance of MSMEs in the modern era. The factors that measure the performance of MSMEs are related to entrepreneurial competence, adaptation to technology, innovation ability, and government support. Some of these supporting factors also support resilience and sustainability for micro, small, and medium enterprises (MSMEs). However, the success of work achievements for business actors cannot be separated from adequate organizational readiness and resources, as well as good governance. This study contributes academically in the form of a conceptual framework for performance improvement measures for MSMEs, as well as providing recommendations as strategies for micro, small, and medium business actors to increase productivity so that businesses can grow and be sustainable in the digital era.

Dyah Sukmasari; Sovian Aritonang; Aries Sudiarso; Koko Pujianto

International Journal of Management Science and Entrepreneurship 2025 International Forum of Researchers and Lecturers

The purpose of this study is to investigate the strategic role of air transportation management in Military Operations Other Than War (MOOTW), particularly in archipelagic contexts such as Indonesia, where rapid humanitarian response, territorial surveillance, and civil–military cooperation are essential for resilience. By applying a Systematic Literature Review (SLR), this article synthesizes findings on humanitarian logistics, technological transformation, and policy frameworks for strengthening national defense readiness. Design/methodology/approach – This study employs a qualitative Systematic Literature Review (SLR) methodology guided by PRISMA principles, analyzing 30 scholarly contributions from 2009–2025, including international peer-reviewed journals, Routledge and Springer volumes, arXiv preprints, and Indonesian academic publications.Results highlight that strategic air  transportation is indispensable for disaster relief, medical evacuation, and supply delivery in archipelagic nations. The adoption of AI, machine learning, UAVs, and reinforcement learning has enhanced responsiveness and equity in humanitarian supply chains. However, persistent challenges include aging fleets, interoperability constraints, and fragmented civil–military coordination. The study underscores the need for modernization of air assets, institutionalized civil–military collaboration, and integration of AI-based routing and command systems. Strengthening these aspects can enhance Indonesia’s resilience and preparedness in MOOTW scenarios. This article uniquely bridges global research on data-driven air power with Indonesian defense perspectives, proposing a scalable strategic framework for air transportation management that advances archipelagic resilience.

Thomas H. Sihombing; Miska Irani Br Tarigan; Darna Sitanggang; Theresa Sisilia Situmorang

International Journal of Social Sciences and Communication 2025 International Forum of Researchers and Lecturers

This research aims to analyze the role of knowledge management in improving organizational performance. This research uses a qualitative method with a literature review approach, examining various national and international scientific journals published between 2019 and 2025. Data was obtained thru documentation techniques from secondary sources such as Google Scholar, ResearchGate, ScienceDirect, and SpringerLink. Analysis was conducted using content analysis and thematic synthesis methods to identify patterns of relationships between knowledge management dimensions and organizational performance. The research results indicate that effective knowledge management implementation has a positive impact on improving organizational performance, both in terms of operational efficiency, innovation, and competitive advantage. The four main dimensions of knowledge management that play the most significant role are knowledge creation, knowledge storage, knowledge sharing, and knowledge application. Additionally, organizational culture, transformational leadership, and employe commitment are key supporting factors for the successful implementation of knowledge management. Thus, it can be concluded that the systematic and integrated management of knowledge is an important foundation for organizations to achieve superior and sustainable performance in the digital age.

Priyanti, Dita Cahya; Widanti, Yannie Asrie; Karyantina, Merkuria

Agrobioteknologi 2025 Fakultas Teknologi dan Industri Pangan Unisri Surakarta

Nata de corn is nata made from corn. Corn contains the element carbon which can fulfill the needs of Acetobacter xylinum in the formation of nata. This study used corn extract to replace coconut water and used natural nitrogen sources from mung bean sprout extract, soybean sprout extract and cowpea sprout extract. The aimed study to determine characteristics of nata  which the thickest and highest fiber. This study used factorial RAL, with 2 factors, namely factor 1 was the percentage of corn extract (10%; 20% and 30%) and factor 2 was the variation of nitrogen sources (mung bean sprout extract, soybean sprout extract and cowpea sprout extract). The purpose of this study was to determine the physicochemical characteristics of Nata de corn and determine the best formulation for Nata de corn. The results of the best treatment formulation in the manufacture of Nata de corn were 30% corn seed extract formulation with 7.5 ml soybean sprout extract, 2.05% crude fiber chemical characteristic test, 0.15% total sugar and 0.97% water content. The resulting nata de corn has organoleptic characteristics of a yellowish-white color with a value of 1.95; less elastic with an elasticity value of 2.06 and slightly springy with a value of 2.72. The results of physical observations with a thickness of 0.72 cm, a weight of 599.8 grams and a volume of 4 ml of fermented residual liquid. Nata de corn has the potential to be a source of food fiber.

Priyanto Priyanto; Mia Kusmiati

International Journal of Management and Digital Sciences 2025 International Forum of Researchers and Lecturers

Purpose –This article aims to examine Territorial Defense Management (TDM) as an adaptive defense strategy in the contemporary era, with a focus on the synergy of UAV–sensor fusion–C2 technologies, whole-of-defense cyber orchestration and strengthening community resilience in facing multidimensional threats. Design/methodology/approach –This study employed a Systematic Literature Review (SRB) approach, using scientific literature sources from 2021–2025 from Scopus, IEEE, Springer, ScienceDirect, Garuda, and ResearchGate. Thirty-one primary articles were selected through rigorous screening and then analyzed using thematic coding and data triangulation to ensure the validity of the findings. Findings –The study results show that: (1) UAVs with sensor fusion increase the effectiveness of regional surveillance, although they require a counter-UAV system and good spectrum governance; (2) whole-of-defense cyber is proven crucial with the support of threat intelligence, territorial cyber operations centers, and AI for anomaly detection and automated response; (3) community resilience strengthens defense through emergency communications, early warning systems, and community participation in joint training with authorities. Practical implications –The effectiveness of MPT can be enhanced through standardization of IoMT architecture across the military services, counter-UAV and cyber exercises at the regional level, and the development of quantitative metrics to measure community resilience linked to military-level readiness. Originality/value –This article contributes by integrating technology, cyber, and community perspectives into a single adaptive MPT framework, thereby strengthening deterrence, rapid response, and socio-technological resilience. This approach is relevant for strengthening Indonesia's modern defense doctrine.

Mia Kusmiati; Sovian Aritonang; Avinash Pawar

International Journal of Management Science and Business 2025 International Forum of Researchers and Lecturers

Purpose –The objective of this research is to analyze the role of advanced materials as a foundation for technological innovation and as a strategic element in strengthening the national defense system. The study focuses on the interrelationships between policy aspects, industry dynamics, and theoretical frameworks to explain the urgency of adopting advanced materials in Indonesia. Design/methodology/approach –This study uses a conceptual approach based on a systematic literature review (SLR) by examining reputable international publications published by Elsevier, Springer, Wiley, Taylor & Francis, IEEE, ACM, ScienceDirect, SAGE, JSTOR and DOAJ as well as national literature indexed by SINTA. The analysis was conducted using a thematic synthesis method that combines regulatory and policy dimensions, empirical data related to budget trends and industrial implementation, and theoretical models including diffusion of innovation, technology acceptance models, and behavioral reasoning theory. Findings –Studies have shown that advanced materials such as lightweight composites, high-entropy materials, smart materials, and functional coatings have a significant role in strengthening military resilience, reducing dependence on imports, and improving the efficiency of defense logistics. However, the adoption of these materials still faces obstacles such as high production costs, limited human resources, and the vulnerability of critical mineral supply chains, which are heavily influenced by global geopolitical dynamics. Practical implications –This study emphasizes the importance of strengthening national research, integrating the defense industry into the DEFEND ID ecosystem, and international collaboration to accelerate technology transfer. Mapping the critical mineral supply chain also needs to be a strategic priority to ensure the sustainability of defense materials development. Originality/value –This article offers a novel contribution through the simultaneous integration of policy perspectives, empirical data, and theoretical frameworks in the context of advanced materials development in Indonesia, an aspect that has rarely been comprehensively explored in previous studies.

F. Sukma Wahyudin; Mia Kusmiati

International Journal of Management Science and Entrepreneurship 2025 International Forum of Researchers and Lecturers

Purpose –This article aims to integrate three strategic pillars in strengthening Indonesia's defense human resources (HR), namely Crew Resource Management (CRM) in military medicine, national biological defense, and STEM-based education. Design/methodology/approach –The research used a systematic literature review approach by examining literature from international databases (Elsevier, Springer, Wiley, Taylor & Francis, ACM, IEEE, ScienceDirect, SAGE, DOAJ, JSTOR) and reputable national journals (SINTA, GARUDA, BRIN). The analysis was conducted thematically with normative, empirical, and conceptual approaches. Findings –The study results show that: (1) CRM effectively improves communication, coordination, and decision-making of military medical teams in crisis situations; (2) the establishment of a Biological Defense Agency is urgently needed to address the threat of pandemics, bioterrorism, and transnational biosecurity; and (3) STEM education has been proven to strengthen innovation, adaptability, and the competence of the younger generation of defense personnel. The integration of these three aspects results in the CRM–Bio-Defense–STEM Nexus conceptual framework as the foundation for developing Indonesian defense human resources towards the 2045 vision. Practical implications –This study recommends strengthening national policies through: (1) a STEM-based defense curriculum, (2) CRM training in military medical education and operations, and (3) the establishment of a special biological defense institution as the front line in facing biological threats.Originality/value –This article provides a new contribution in the form of an integrative conceptual model of CRM–Bio-Defense–STEM that has never been studied holistically in the context of Indonesian defense, while also offering a strategic framework for the development of adaptive, innovative, and resilient national defense human resources.

Mia Kusmiati

International Journal of Management Science and Entrepreneurship 2025 International Forum of Researchers and Lecturers

Purpose – Purpose This is for explore interconnection strategic between system energy and defense in support resilience national with propose draft paradigm energy dual role paradigm This positioning energy No only as protected objects​ from threat external, but also as subject strategic support​ operation military through energy renewable, implementation network smart, and technology storage battery. Design/ methodology / approach – Research This use approach review library systematic (SLR) for synthesize findings academic and reports policy from three year lastly, which involves source journal national (SINTA indexed) and international (Elsevier, Springer, IEEE, etc.), with focus on intersection between resilience energy and defense strategy national. Findings – Review This disclose that infrastructure resilient energy​ increase capability defense, while system formidable defense​ ensure continuity supply energy national research​ This propose an integrative model consisting of from three layer strategic: integration policy national (between RUEN and RENSTRAHAN), development infrastructure green and digital, and development capacity source Power man together. Framework Work integrative This strengthen reciprocal resilience​ between sector energy and defense. Implications practical – The makers policies, institutions military, and stakeholders interest energy pushed for together implementing synchronized strategies, integration curriculum and investment in infrastructure digital energy use reach resilience national term long in face uncertainty geopolitics and environment. Originality / Value – Study This introduce framework Work new paradigm energy role double in defense national, which provides runway theoretical and practical for integrate transition energy sustainable with planning defense strategic. Study This contribute in a way conceptual for bridge gap between policy energy and defense strategy, especially in context threat hybrids and vulnerabilities system cyber-physical.

Rianzah Munawaroh; Eni Noviani; Sudarmiatin Sudarmiatin; Mokhammad Nuruddin Zanky

International Journal of Management Science and Entrepreneurship 2025 International Forum of Researchers and Lecturers

This study aims to systematically examine the influence of digital literacy on the learning outcomes and 21st-century skills of high school students. The method used is a Systematic Literature Review (SLR) following the PRISMA guidelines. Data sources were obtained from various academic databases, including Google Scholar, ERIC, ScienceDirect, and SpringerLink, with publications ranging from 2019 to 2025. A total of 30 articles were selected based on predetermined inclusion and exclusion criteria. The analysis was conducted using a thematic approach to identify patterns, relationships, and the contribution of digital literacy to learning outcomes and the development of 21st-century skills, such as critical thinking, collaboration, communication, and creativity. The synthesis results show that digital literacy has a significant influence on improving learning outcomes and strengthening 21st-century competencies. This study emphasizes the importance of integrating digital literacy into secondary school curricula and teacher training to support effective 21st-century learning.

Udayat Udayat; Mia Kusmiati

International Journal of Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to develop a digital-based governance model for village finance to support the realization of a Smart and Green Village. The study analyzes how digital transformation in village finance management can increase transparency, accountability, and efficiency, while promoting sustainability-oriented budgeting and environmental practices. A Systematic Literature Review (SLR) was used to identify, evaluate, and synthesize scientific publications from 2022 to 2025, accessed through reputable databases such as ScienceDirect, Springer, Wiley, Taylor & Francis, SAGE, ACM, and IEEE. The review focused on topics including digital governance in villages, digital public finance, smart village development, green budgeting, environmental sustainability, and rural digital transformation. Findings indicate that digital-based village finance governance enhances administrative efficiency, strengthens budget transparency through real-time monitoring, minimizes financial deviation risks, and boosts public participation in fiscal accountability. Integrating digital systems with green budgeting features enables the prioritization of sustainable programs, such as renewable energy, waste management, climate change mitigation, and green infrastructure development. The study suggests a comprehensive digital-based governance model that includes e-budgeting, e-accounting, digital payment systems, public transparency dashboards, and environmental performance indicators to support the implementation of a Smart and Green Village. This research offers strategic insights for village governments, policymakers, and practitioners on the importance of adopting digital governance tools to improve financial management and strengthen sustainable development at the local level.

Ricardo Herendra; Tri Joko Prasetyo

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to compare and analyze the accuracy levels of four financial distress prediction models—Altman Z-Score, Springate, Grover, and Zmijewski—in anticipating the potential bankruptcy of companies subjected to delisting from the Indonesian Stock Exchange (IDX). The delisting phenomenon, which is strongly linked to severe financial deterioration, provided the core motivation for identifying the most reliable predictive instrument, utilizing secondary data from the annual financial reports of delisted companies during the 2019-2023 observation period. Descriptive analysis techniques were employed to calculate the accuracy rate and Type Error for each model. The comparative results consistently indicate that the Springate Model is the most effective, consistent, and accurate model for predicting financial distress in delisted firms, achieving an accuracy rate of 89% in both the first and second years prior to delisting, while the Altman Z-Score model exhibited lower accuracy (68.75% and 62.50%). This key finding emphasizes the superiority of the Springate Model as a crucial diagnostic tool for investors and regulatory bodies in assessing corporate bankruptcy risk.

Muhammad Zulian Iqbal; Muslich Hidayat; Safrul Mulyadi; Cut Ratna Dewi; Eriawati Eriawati +1 more

Jurnal Riset Rumpun Ilmu Tanaman 2025 Pusat riset dan Inovasi Nasional

Herbaceous plants play an important role in reducing the negative impact of erosion on the surrounding environment. Their high adaptability and solitary distribution patterns allow herbs to grow in various habitat conditions. One location that shows a fairly high diversity of herbs is in the Jaboi Hot Spring Area, Sukajaya District, Sabang City. This study focused on grouping the types of herbaceous plants in the area and assessing their diversity. Data collection was carried out using a 100-meter line transect method, which was divided into four observation stations. Each station consisted of six 2 x 2-meter square plots used for species inventory. The observation resulted in data on 22 identified herbaceous species, representing 13 families, with a total of 385 individuals. The Convolvulaceae and Fabaceae families were the most dominant groups with four species from each family. The level of species diversity was analyzed using the Shannon-Wiener index, resulting in a score of 2.82, which is classified as moderate. The findings of this study provide preliminary information on the diversity of herbaceous plants in the area, which can be used as a reference for further research and environmental management in the Jaboi Hot Spring Area, Sukajaya District, Sabang City.