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Farhan Abdillah Fasya; Ifa Rodifah Nur

Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya 2026 Asosiasi Periset Bahasa Sastra Indonesia

This study is motivated by the importance of the relationship between reading and speaking skills in Arabic language learning. Reading, as a receptive skill, plays a significant role in enriching vocabulary, understanding language structures, and constructing meaning, which in turn affects speaking ability as a productive skill. At Baitul Hidayah Islamic Boarding School in Bandung, variations were observed in students’ abilities in reading Arabic texts and speaking Arabic, raising questions about the existence of a relationship between these two skills. This study aims to determine whether there is an influence of Arabic reading skills on Arabic speaking skills among fifth-grade students (Class V-A) in the 2024/2025 academic year. This research employs a quantitative approach with a correlational design. The subjects of the study consisted of all 28 students in Class V-A, selected using a saturated sampling technique. Data were collected through reading skill tests and speaking skill tests, and subsequently analyzed using descriptive statistics and the Spearman rank correlation test. The results indicate a significant relationship with a strong level of correlation between Arabic reading skills and Arabic speaking skills. This is evidenced by the correlation coefficient (r-value) of 0.824, which is higher than the r-table value at a 5% significance level (0.374). It is recommended that the development of reading skills be more systematically integrated with speaking practice. Further research is suggested to involve a larger sample size and more diverse variables to strengthen the findings.

Didit Darmawan; Suzakqi Arjun Ishari; Muhammad Arya Pramudya

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

The need for housing is increasingly pressing with population growth and urbanization, while affordability remains a challenge for single-income households. The purpose of this investigation is to assess the impact of price also location on home purchase decisions using a literature review. This approach involves reviewing, analyzing, and synthesizing various relevant literature sources, such as scientific journals, books, undergraduate theses, also previous investigation reports that discuss factors influencing home purchase decisions. The study concludes that price plays a positive also significant role in home purchase decisions, as consumers prefer homes with prices commensurate with their purchasing power and the quality offered. Location has also been shown to influence decisions, particularly when housing is conveniently situated at a key location  and the availability of public facilities. However, certain studies indicate that price and location are not always the primary determinants of decision-making, as other variables such as promotion, brand image, product quality, and lifestyle also play a role.

Cininta Nareswari Pratiwi; Agung Zulfikri

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This study was conducted to examine the effect of compensation on employee performance through a literature review approach. The background of this research is based on the importance of compensation as a factor that contributes to improving employee work outcomes. Compensation is not only considered as remuneration for work performed, but also as an element that can encourage motivation and productivity. The study applied a descriptive method using a literature review approach. The data used were secondary data obtained from 20 national scientific journals published since 2020, discussing compensation and employee performance. Data collection was carried out through library research by selecting, classifying, and reviewing relevant literature sources. Furthermore, the data were analyzed descriptively by interpreting findings from previous studies. The results indicate that 19 out of 20 journals reported a positive and significant relationship between compensation and employee performance. Therefore, it can be concluded that compensation plays an essential role in enhancing employee performance, making an effective compensation system a crucial aspect of human resource management.

Fendi Fendi

Coram Mundo : Jurnal Teologi dan Pendidikan Agama Kristen 2026 Sekolah Tinggi Teologi Injili Arastamar (SETIA) Ngabang

Modern urban churches, specifically Gereja Bethel Indonesia (GBI) PRJ Jakarta, face challenges in bridging the intergenerational gap in leadership regeneration. This research aims to reformulate the paradigm of church leadership towards the next generation by exploring the theological meaning of Jesus' act of washing His disciples' feet based on the text of John 13:12-17. Using a qualitative method through a library research approach as well as textual and contextual biblical analysis, this study deconstructs the concept of worldly elitist power into a servant leadership model. The results of the expository analysis show that Jesus validated His historical and political authority not through social status distance, but through incarnational ministry, relational proximity, and role modeling. As a practical implication for the quality of ministry at GBI PRJ Jakarta, these findings recommend a strategic transition from a one-way communication leadership style to relational mentoring, the empowerment of the younger generation through the delegation of authority, and the tangible modeling of integrity. In conclusion, the improvement of shared ministry quality highly depends on the willingness of church leaders to lay aside structural egos and disciple the younger generation through the example of humility centered on the work of the cross of Christ.

Mulyani, Sri; Mulyawan Shafwandy Nugraha

Jurnal Manajemen dan Pendidikan Agama Islam 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This study aims to systematically analyze the literature on the implementation of external evaluation systems and accreditation management in improving the quality of Islamic education. It also seeks to provide a more comprehensive understanding of best practices that can be applied by Islamic educational institutions in responding to increasingly complex quality demands. Using the Systematic Literature Review (SLR) method with the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) approach, this study identifies themes, strategies, and challenges found in previous studies. Articles were identified from Google Scholar, Garuda, and ScienceDirect databases within the 2012–2024 period. The selection process involved a step-by-step screening of titles and abstracts, resulting in 15 main articles for further in-depth review. The findings indicate that external evaluation functions as a strategic instrument to enhance accountability, transparency, and quality control in educational institutions. Key themes identified include the importance of a Total Quality Management (TQM) culture, the strategic role of Management Information Systems (MIS) in data governance, and the gap between administrative compliance and substantive quality improvement. This study concludes that effective accreditation management requires a shift from a bureaucratic approach toward a culture of continuous improvement integrated with Islamic values and oriented toward overall educational quality enhancement.

Ahmad Zaky Azkyak; H. Mustadi

Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya 2026 Asosiasi Periset Bahasa Sastra Indonesia

In the current digital era, social media has become an open space filled with streams of information, including invalid ones. Santri, as the future generation of the ummah, are required to have critical thinking skills to filter, analyze, and make wise decisions. Islamic boarding schools as traditional Islamic educational institutions are faced with the challenge to remain relevant amidst technological developments. This study aims to: 1) Find out the strategies of Pondok Pesantren Daruttaqwa III Gresik in improving students’ critical thinking skills toward social media developments, 2) Identify supporting and inhibiting factors in the implementation of the strategy, 3) Understand the role of Pondok Pesantren Daruttaqwa III in integrating traditional values with modern approaches to sharpen students’ critical thinking skills. This research uses a qualitative method with a case study approach. Data were collected through observation, interviews, and documentation. The data analysis includes data collection, data reduction, data presentation, and drawing conclusions. The results show that the strategies include: 1) Integration of digital literacy and critical thinking in the formal education curriculum, 2) Character building and supervision in the dormitory environment as a key strategy, 3) Strengthening through extracurricular activities, awareness campaigns, and limited training. Supporting factors include strong leadership, dedication from teachers and administrators, presence of traditional Islamic values as ethical foundations, and increased student awareness. Obstacles include time limitations, lack of structured materials, varying digital literacy levels, and the rapid evolution of social media. The pesantren has successfully integrated Islamic values such as tabayyun, adab, amanah, and husnudzon with modern approaches.

Farhan Abdillah Fasya; Ifa Rodifah Nur

Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya 2026 Asosiasi Periset Bahasa Sastra Indonesia

This study is motivated by the importance of the relationship between reading and speaking skills in Arabic language learning. Reading, as a receptive skill, plays a significant role in enriching vocabulary, understanding language structures, and constructing meaning, which in turn affects speaking ability as a productive skill. At Baitul Hidayah Islamic Boarding School in Bandung, variations were observed in students’ abilities in reading Arabic texts and speaking Arabic, raising questions about the existence of a relationship between these two skills. This study aims to determine whether there is an influence of Arabic reading skills on Arabic speaking skills among fifth-grade students (Class V-A) in the 2024/2025 academic year. This research employs a quantitative approach with a correlational design. The subjects of the study consisted of all 28 students in Class V-A, selected using a saturated sampling technique. Data were collected through reading skill tests and speaking skill tests, and subsequently analyzed using descriptive statistics and the Spearman rank correlation test. The results indicate a significant relationship with a strong level of correlation between Arabic reading skills and Arabic speaking skills. This is evidenced by the correlation coefficient (r-value) of 0.824, which is higher than the r-table value at a 5% significance level (0.374). It is recommended that the development of reading skills be more systematically integrated with speaking practice. Further research is suggested to involve a larger sample size and more diverse variables to strengthen the findings.

Rizqi Ramadhan; Nuril Khasyi’in

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

The determination of a minimum marriage age is a central issue in Indonesian family law and Islamic legal discourse, particularly regarding the prevention of health, social, and psychological risks associated with child marriage. This study analyzes the alignment between the legal requirement of a minimum age of 19, as stipulated in Law No. 16 of 2019 and Constitutional Court Decision No. 22/PUU-XV/2017, and the framework of maqāṣid sharī‘ah, especially the hierarchical structure of dharuriyyāt, ḥājiyyāt, and taḥsīniyyāt. Employing a normative juridical method supported by extensive literature review, this research examines statutory regulations, classical and contemporary Islamic legal sources, works on maqāṣid, and empirical data from national and international institutions. The findings demonstrate that the minimum age of 19 substantively accords with maqāṣid sharī‘ah: at the dharuriyyāt level, it safeguards life, intellect, and lineage from medical, psychological, and social harm; at the ḥājiyyāt level, it prevents economic hardship, emotional instability, and the inability of young couples to assume household roles; and at the taḥsīniyyāt level, it preserves human dignity, ethical conduct, and the sanctity of marriage. Consequently, the regulation is not a departure from classical Islamic jurisprudence but rather an implementation of public interest (maṣlaḥah) adapted to contemporary societal realities. This study affirms that integrating maqasid-based reasoning into public policy strengthens the protection of families and future generations in Indonesia.

Derta Nur Anita; Ni Kadek Intan Rospita Yanti; Nanda Putri Aminati; Fatimah Azzahra; Ade Liya Retno Wulandari +21 more

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

The high dependence of national food on imported commodities, especially wheat, creates vulnerabilities in the aspect of National Food Security. This study examines the position and role of Modified Cassava Flour (Mocaf) Micro, Small, and Medium Enterprises (MSMEs) in Padi Village as a pillar of local food diversification and its implications from the perspective of Constitutional Law (HTN) on the internal sector (community, MSMEs, and Village Government). Mocaf, as a gluten-free cassava derivative product, has the potential to be a substitute for wheat flour. The research method used is Empirical Normative Law with a conceptual and legislative approach, reinforced by primary data regarding the operational model of MSMEs in Padi Village. The results of the study indicate that Mocaf MSMEs at the village level act as strategic legal subjects in realizing Article 33 paragraph (3) of the 1945 Constitution (UUD 1945) and Law Number 18 of 2012 concerning Food. The implications of HTN are seen in the need for regulatory harmonization and strengthening village autonomy through budget policies and assistance that ensure the sustainability of production and marketing. The position of MSMEs demands stronger recognition of the internal role of villages in the national food governance structure.

Ahmad Zaky Azkyak; H. Mustadi

Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya 2026 Asosiasi Periset Bahasa Sastra Indonesia

In the current digital era, social media has become an open space filled with streams of information, including invalid ones. Santri, as the future generation of the ummah, are required to have critical thinking skills to filter, analyze, and make wise decisions. Islamic boarding schools as traditional Islamic educational institutions are faced with the challenge to remain relevant amidst technological developments. This study aims to: 1) Find out the strategies of Pondok Pesantren Daruttaqwa III Gresik in improving students’ critical thinking skills toward social media developments, 2) Identify supporting and inhibiting factors in the implementation of the strategy, 3) Understand the role of Pondok Pesantren Daruttaqwa III in integrating traditional values with modern approaches to sharpen students’ critical thinking skills. This research uses a qualitative method with a case study approach. Data were collected through observation, interviews, and documentation. The data analysis includes data collection, data reduction, data presentation, and drawing conclusions. The results show that the strategies include: 1) Integration of digital literacy and critical thinking in the formal education curriculum, 2) Character building and supervision in the dormitory environment as a key strategy, 3) Strengthening through extracurricular activities, awareness campaigns, and limited training. Supporting factors include strong leadership, dedication from teachers and administrators, presence of traditional Islamic values as ethical foundations, and increased student awareness. Obstacles include time limitations, lack of structured materials, varying digital literacy levels, and the rapid evolution of social media. The pesantren has successfully integrated Islamic values such as tabayyun, adab, amanah, and husnudzon with modern approaches.

Oni Haru Halamat; Dedy R. Ch. Manafe; Sigit Prabowo Soinbait

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

The Indonesian National Army as a member of the Indonesian National Guard is at the forefront of Indonesia in the eyes of the public as an example and role model in discipline, ethics, and compliance with the law. However, in the reality of daily life, there are still TNI soldiers who commit traffic violations, such as driving a vehicle without having a Driver's License (SIM). This research includes empirical juridical research, or called field research, which examines the applicable legal provisions and compares them with the reality that occurs in society. The research method used was in the form of interviews with five relevant sources, then the data was analyzed descriptive-qualitatively to provide a comprehensive understanding. The results of the study showed that (1) law enforcement against TNI soldiers who committed traffic violations without a driver's license was checked according to the procedure of the rapid inspection event; no long inspection minutes are required, it is enough to use the minutes of traffic violations and road transportation or tickets from the military police; (2) Sanctions applied for minor traffic violations in the form of administrative disciplinary sanctions, including criminal prosecution of fines paid to military authorities and deposited into the state treasury. This reflects the balance between legal compliance and internal discipline of the TNI, as well as efforts to develop soldiers so that they remain an example for the community.

Putri Cinta Mei; Audi Dwi Santoso

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

Population administration services are essential public services that fulfill the civil rights of the community. However, the process of changing Family Card (KK) data at the village level often faces problems, such as complicated procedures and limited access to services. With the development of information technology, village governments are required to implement digital-based service innovations through a digital governance approach. This study aims to evaluate the effectiveness of digital governance implementation in population administration services through the LAPAK SARAH application for Family Card data changes in Dayu Village, Nglegok District, Blitar Regency. The approach used in this study is descriptive qualitative with data collection techniques in the form of in-depth interviews, observation, and documentation. Research informants included village officials and community members as service users. The results showed that the use of the LAPAK SARAH application could improve the performance of population administration services, as indicated by faster service times, easier access, and increased service transparency and accountability. From a digital governance perspective, the role of village officials, cooperation with the Population and Civil Registration Office, and community participation improved service quality. However, this study also found obstacles such as limited digital literacy among the community, differences in village device capacity, and technical infrastructure constraints. The success of digital population administration services at the village level is not only determined by the use of technology, but also by the quality of governance and the readiness of the parties involved.

Muhammad Adhitya Firdaus

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

Changes in values in modern society have led to a shift in the meaning of love in marital relationships, from moral and spiritual commitment to momentary emotions oriented towards personal satisfaction. This shift has weakened long-term commitment and increased relational conflict within families. Islam, with its concept of marriage as mitsāqan ghalīẓā and love as amanah, offers a relevant normative framework to respond to this crisis. This study aims to examine the concept of marriage in Islam and analyze how the values of sakinah, mawaddah, and raḥmah can be solutions to the crisis of the meaning of love in modern families. The method used is a qualitative literature study, through an examination of classical and contemporary Islamic literature and scientific studies on the dynamics of modern families and relationships. The data were analyzed thematically to identify the relationship between the meaning of love, commitment, and relational conflict. The results and discussion show that reducing love to mere emotion weakens the stability of marriage, while understanding love as a spiritual and moral trust strengthens empathy, communication, and conflict resolution mechanisms. The principles of ṣabr, raḥmah, and musyawarah have proven to play an important role in maintaining the resilience of relationships. In conclusion, Islamic marriage values provide a solid and adaptive ethical foundation for building a harmonious, mature, and sustainable family amid the challenges of modernity.

Julfrista Sinlae; Rafael Rape Tupen; Marlyani Anita Seran

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

Village institutions play an important role in supporting participatory and sustainable rural development. The Village Law No. 6 of 2014 recognizes village autonomy and emphasizes the importance of community participation through Village Community Institutions (Lembaga Kemasyarakatan Desa/LKD). However, the implementation of these institutions in practice has not always functioned effectively. This study aims to analyze the role of village community institutions in supporting village development and to identify the factors that influence their effectiveness in Oematamboli Village, Lobalain District, Rote Ndao Regency. This research employs an empirical legal research method with a qualitative approach. Data were obtained through interviews and field observations involving village government officials, community institution administrators, and community leaders, while secondary data were obtained from documents and relevant regulations. The results indicate that the functions of LKD, including the Community Empowerment Institution (LPM), Neighborhood Associations (RT), and Community Associations (RW), have not been implemented optimally in supporting village development. This condition is reflected in the limited participation of LKD in development planning, weak absorption of community aspirations, and low community participation in development activities. Several factors influencing this condition include limited human resource capacity, inadequate infrastructure, low community participation, and limited development funding. Therefore, strengthening institutional capacity, improving coordination, and increasing community participation are necessary to enhance the effectiveness of village development.

Eli Susanti; Khomsahrial Romli; M. Mawardi J; Sri Ilham Nasution

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

The implementation of local democracy in Indonesia faces challenges when the electoral and procedural mechanisms regulated in modern village administration are not fully in line with the socio-cultural traditions of indigenous communities. Many villages still strongly uphold the values, norms, and authority of traditional institutions that have historically regulated communal life, including in terms of leadership legitimacy. Tension between formal democracy and customary values arises when the village political process is perceived as not reflecting the cultural identity of the community. This situation creates a need to understand how the integration of customary institutions can strengthen the legitimacy of village leaders in the local democratic system. This study uses a literature review method with a content analysis approach because the study focuses on the concept of the role of customary institutions in strengthening local democracy and the legitimacy of village leadership. This method allows researchers to explore theories and compare previous findings to form a systematic understanding. The research data comes from 19 secondary sources in the form of scientific books and journal articles published between 2016 and 2025 that are relevant to the themes of customs, village governance, community participation, and local leadership. The search was conducted using the Publish or Perish application with purposive sampling techniques to select sources directly related to the main research issue. This study concludes that the integration of traditional institutions into local democracy produces a model of village leadership that is legally strong and culturally rooted. This integration provides a basis for strengthening local democracy based on cultural wisdom, thereby supporting village development.

Alvino Oktavierdinand Sodikin; I. B. Ketut Bhayangkara

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

Sustainability accounting plays a very important role for companies, especially in managing the operational impacts on the environment and the surrounding community. Therefore, the implementation of sustainability accounting has a significant impact, particularly in the banking industry sector. This study aims to analyze the effects of implementing sustainability accounting in the banking sector, with Bank Mandiri as a case study. The method used in this research is a qualitative approach, focusing on the paradigm and analyzing the causes and effects of the implementation of sustainability accounting. The results show that the implementation of sustainability accounting affects the operations of Bank Mandiri, especially in efforts to reduce the negative impacts on the environment and society. One of the steps taken by Bank Mandiri is integrating sustainability principles into its operational strategy. Based on these findings, it is recommended that Bank Mandiri continue to strive to improve the company's environmental performance and expand sustainability programs that have a positive impact on society and the environment. In this way, the company can create long-term value not only for internal stakeholders but also for the broader community and the environment.

Indah Damayanti; Kiromim Baroroh; Isroah Isroah

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This paper examines the shift in the economic paradigm in Indonesia through digitalization, driven by the Fourth Industrial Revolution and the transition towards Society 5.0. The people's economy based on SMEs faces significant new challenges and opportunities in this era. Using a literature approach and case studies, this article highlights how information technology plays a role not only as a marketing tool but also as an instrument to strengthen economic sovereignty in accordance with the mandate of Article 33 of the 1945 Constitution. The findings indicate that the success of digital transformation depends on the synergy between supportive government policies, private sector innovation, and the adaptability of SME actors. In facing global challenges, the proposed strategy includes strengthening digital literacy for all levels of society and protecting the domestic market from the influx of foreign products that could threaten the sustainability of SMEs. This is crucial to ensure the future resilience of the national economy while also promoting the sustainable growth of the SME sector. Thus, digitalization is not only an efficiency solution but also a key factor in reinforcing Indonesia's people-based economy in the globalization era.

Ningsih, Ella Amalia

ARDHI : Jurnal Pengabdian Dalam Negri 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Community dues are a form of public participation in supporting social activities and neighborhood development. However, low participation in paying dues remains a common issue in many communities. This study aims to analyze the role of community awareness and the management system of youth organizations in improving the effectiveness of dues collection in Neighborhood 15, Geluran, Sidoarjo. The method used is Asset-Based Community Development (ABCD), with data collected through observation, interviews, and focus group discussions. The results show that increased community awareness, supported by continuous socialization, has positively influenced residents’ perceptions, transforming dues from being seen as a burden into a shared responsibility. In addition, improvements in management systems, including transparent financial recording and regular reporting, have strengthened public trust. The findings also indicate a strong relationship between awareness and management systems, where transparency enhances trust and encourages higher participation. Furthermore, the ABCD approach successfully utilizes local assets such as youth involvement and social solidarity, leading to strengthened community engagement and the emergence of local leadership. Despite these improvements, some residents still show inconsistent participation, indicating the need for continuous efforts to sustain the program. This study highlights the importance of integrating awareness-building and transparent management to achieve sustainable community participation.

Zahrah Nurkarimah; Dika Tripitasari; Ahdar Ahdar

Al-Tarbiyah: Jurnal Ilmu Pendidikan Islam 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study aims to analyze the strategies of multicultural Islamic Religious Education (PAI) learning in fostering students’ tolerance attitudes in the context of Indonesia’s diverse society. This research employs a qualitative approach using a library research method by examining various relevant scientific literatures, including journals, books, and policy documents. Data were analyzed through stages of data collection, reduction, thematic analysis, and synthesis. The findings indicate that there are three main strategies in implementing multicultural-based PAI learning: (1) enrichment of teaching materials with multicultural perspectives, (2) application of dialogic discussion and cooperative learning methods, and (3) creation of a democratic and inclusive school culture. These strategies are proven to significantly contribute to the development of students’ tolerance, inclusivity, and respect for diversity. However, several challenges are identified, such as limited teacher competence, lack of inclusive teaching materials, social pressures, and the influence of digital media. In conclusion, multicultural-based PAI learning plays a crucial role in shaping tolerant and inclusive students. Its successful implementation requires a holistic, adaptive, and collaborative approach involving curriculum development, teacher competence enhancement, and support from the broader educational ecosystem.

Alda Rahmadhini; Suwandi, Suwandi

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

This study aims to test the influence of digital literacy and the use of accounting applications on the effectiveness of MSME information systems with user competence as a mediating variable. The research sample amounted to 100 MSME actors in Gresik City who were selected using purposive sampling techniques according to the research criteria. Data testing was carried out using a quantitative approach using the Structural Equation Modeling–Partial Least Square (SEM-PLS) method through the SmartPLS application. The results of the study show that digital literacy and the use of accounting applications have a positive effect on the effectiveness of MSME information systems. Meanwhile, user competence does not have a significant effect and is unable to mediate the influence of digital literacy and the use of accounting applications on the effectiveness of information systems. This research is expected to provide benefits for MSME actors in increasing the use of digital technology and accounting applications, as well as become an academic reference for future research. The limitations of this study lie in the scope of the MSME scale, which has not considered external factors, and the research model that has not fully explained the role of user competence as a mediating variable.