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Isma A. Latif; Radia Hafid; Ardiansyah Ardiansyah; Meyiko Panigoro; Agil Bahsoan

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

This study aims to determine the effect of economic literacy and lifestyle on the consumptive behavior of 2021 cohort students in the Economics Education Department, Faculty of Economics and Business, State University of Gorontalo. This research is motivated by the increasing tendency of consumptive behavior among students, which is influenced by easy access to information and modern lifestyles. The type of research used is quantitative research with primary data sources obtained through questionnaires distributed to 35 respondents. The data analysis technique uses multiple linear regression with the help of statistical software. The results show that the variables of economic literacy and lifestyle simultaneously have a significant effect on students' consumptive behavior. The contribution of these two variables is 0.406 or 40.6%, while the remaining 59.4% is influenced by other factors outside this research model.These findings are expected to serve as a consideration for students to be wiser in managing their finances and forming a rational lifestyle, as well as to increase awareness of the importance of personal financial planning for a more stable and sustainable future well-being in today's modern social and economic environment.

Suroso Suroso

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

Net profit is an important indicator in assessing a company's financial performance because it reflects the effectiveness of management in generating profits. Several factors that influence net profit include sales, cost of goods sold, operating expenses, and other income. This study aims to analyze the influence of these factors on net profit at PT. Pesona Minuman Indonesia during the 2021–2023 period. The independent variables include sales, cost of goods sold, operating expenses, and other income, while net profit serves as the dependent variable. A quantitative approach using multiple linear regression was applied to 36 quarterly data from the company. The results show that sales, cost of goods sold, and operating expenses have a positive and significant influence on net profit, while other income has a negative and significant influence. Simultaneously, all four variables have a significant influence on the company's net profit. This finding emphasizes the importance of good management of sales and operating costs as key factors in achieving optimal profitability. Therefore, the company needs to focus on increasing sales and controlling operating costs to maximize its net profit.

Razin Auliaur Al-Asyraf; Siti Mujanah; Achmad Yanu Alifianto

International Journal of Economics, Commerce, and Management 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study investigates the structural relationships among Product Quality (PQ), Brand Image (BI), Word of Mouth (WOM), and Repurchase Intention (RI) to empirically understand the sequential mechanisms driving consumer loyalty in a highly competitive market. Grounded conceptually in the Stimulus-Organism-Response (S-O-R) paradigm, the research posits that PQ acts as an external antecedent influencing RI through the mediating cognitive and behavioural constructs of BI and WOM. Data were collected from a sample of 187 Weber product consumers in Surabaya and analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM). The empirical results confirm all hypothesized direct and indirect relationships. Specifically, PQ significantly and positively influences both BI (β=0.337, p<0.000) and WOM (β=0.351, p<0.000). Furthermore, both BI and WOM significantly predict RI, with WOM (β=0.498, p<0.000) demonstrating a markedly stronger effect compared to BI (β=0.414, p<0.000). The model successfully explains a moderate 57% of the variance in Repurchase Intention. These findings underscore the strategic imperative for management to prioritize superior product quality, which organically fosters a positive brand perception and stimulates potent word-of-mouth promotion identified as the most critical driver of repeated purchases. Future research is encouraged to integrate additional affective factors, such as customer satisfaction or perceived price fairness, to enhance the explanatory power of the consumer loyalty model.

Santi Octaviani; Kodriyah Kodriyah; Nikke Yusnita Mahardini; Zalfa Kaila Widi Utami

International Journal of Economics, Commerce, and Management 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the influence of financial factors on the capital structure of basic chemical manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The sample selection method used is purposive sampling, with specific criteria resulting in a sample of 51 companies and a total of 255 data points. After data processing, 80 outliers were identified, reducing the final sample to 175 company data points. This research adopts a quantitative approach, utilizing multiple linear regression analysis with SPSS version 25. The findings reveal that profitability, asset structure, company size, and business risk have a significant impact on capital structure. In contrast, sales growth and dividend policy do not show a significant contribution to capital structure. Based on these findings, it is recommended that companies in the basic chemical manufacturing sector focus on improving profitability, optimizing asset structure, and managing business risks effectively to strengthen their capital structure. Additionally, company size should be considered when making financing decisions. Since sales growth and dividend policy were not significant factors, firms might prioritize internal financial management and risk control over aggressive sales expansion or dividend adjustments when aiming to optimize their capital structure. Future research could explore other potential factors or use alternative methodologies to deepen understanding in this area.

Rahmad Hari Setiyono; Mahendra Adhi Nugroho

International Journal of Economics, Commerce, and Management 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study analyzes the influence of Digital Marketing, E-Commerce, and Entrepreneurship Education on the entrepreneurial interest of vocational high school students in Malinau Regency and the moderating role of Entrepreneurship Education. The research method used a quantitative ex post facto approach with PLS-SEM analysis through SmartPLS 4.0 on 261 respondents in grade XII. The results show that Digital Marketing has a positive and significant effect on Entrepreneurial Interest, while E-Commerce has a positive but insignificant effect. Entrepreneurship Education has the strongest and most significant effect on Entrepreneurial Interest. Entrepreneurship Education negatively moderates the relationship of Digital Marketing, but positively and significantly strengthens the effect of E-Commerce on Entrepreneurial Interest. These findings emphasize the importance of practice-based entrepreneurship education and the integration of digital skills in enhancing students' entrepreneurial interest in the digital era.

Delvi Kibina Br Sembiring; Khairul Khairul; Melda Pita Uli Sitompul

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Technological advancements in education have led to major transformations, particularly with the implementation of the Merdeka Curriculum, which emphasizes learning flexibility, student-centered approaches, and educator autonomy in developing innovative teaching methods. One of its essential aspects is the integration of technology for managing educational data, including student health records. At SMP IT Mutia Rahma, biannual student health monitoring has generated a growing volume of data, making it difficult to identify students experiencing psychological challenges. Adolescent mental health problems—such as learning stress, anxiety, and social pressure—can negatively affect academic performance if left unaddressed. This study aims to group students based on their mental health conditions to support more effective intervention strategies. The K-Means Algorithm, a data mining technique for clustering data by similarity, was employed to analyze student health data. The results show that in a three-cluster model, Cluster 2 represents students in a stable condition characterized by high resilience and low counseling needs, indicating good mental health and academic engagement. Meanwhile, Clusters 1 and 3 include students requiring further attention and support. This research demonstrates that the K-Means Algorithm can serve as an effective tool in identifying and categorizing student mental health conditions to improve school-based health management and early intervention programs.

Ingke Fuji Utami Br Barus; Novriyenni Novriyenni; Imeldawaty Gultom

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The Merdeka Curriculum implemented in various schools in Indonesia aims to provide flexibility in learning, where students can learn according to their individual needs, interests, and pace. One of the challenges in implementing this curriculum is how to effectively identify classroom activity and student discipline. SD Islamiyah, as a school that implements the Merdeka Curriculum, also faces challenges in understanding variations in student classroom activity and discipline. Some students are able to learn in a disciplined manner with little guidance, while others require more intensive support from teachers. Therefore, a system is needed that can group student data more systematically so that teachers can develop teaching strategies that suit the needs of each group of students. One algorithm that can be used in data grouping is k-means clustering. The K-Means algorithm is a non-hierarchical algorithm derived from the data clustering method. The K-Means algorithm begins with the formation of cluster partitions at the beginning, then iteratively refines these cluster partitions until there are no significant changes in the cluster partitions. The K-Means method partitions data into groups so that data with similar characteristics are placed in the same group and data with different characteristics are grouped into other groups. This method can help group students more accurately based on their Class Activity and Discipline. From the results of the analysis, it was concluded that the student data group with Class Activity was Moderately Active Students, with Discipline being Disciplined, and an average score of 71-80.

Nadia Nurhafiza; Rusmin Saragih; Melda Pita Uli Sitompul

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Hirschsprung’s disease is a congenital disorder caused by abnormal nerve cell development in the large intestine, leading to chronic intestinal obstruction in infants. This condition often manifests through symptoms such as constipation, abdominal distension, vomiting, and failure to thrive. The weak immune system of infants makes them highly susceptible to bacterial infections and further complications. At Bidadari General Hospital, there were 110 patients suspected of having Hirschsprung’s disease. One of the major challenges in managing these cases is the limited number of medical specialists, particularly pediatricians and pediatric surgeons, resulting in long waiting times for accurate diagnosis, especially during peak service hours. To address this issue, this study applies the Dempster-Shafer method in an expert system to assist in diagnosing Hirschsprung’s disease based on clinical symptoms. The method effectively handles uncertainty and combines multiple pieces of medical evidence to produce more accurate diagnostic probabilities. The analysis results show that from the selected symptoms, the highest diagnosis probability corresponds to short-segment Hirschsprung’s disease with a confidence level of 71.54%. These findings suggest that the Dempster-Shafer method can serve as an effective alternative tool to support early and accurate diagnosis of Hirschsprung’s disease in infants.

Amysa Putri Sitepu; Novriyenni Novriyenni; Muammar Khadapi

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Syndrome is a serious problem in children's health because it has a major impact on growth and development, especially in terms of intelligence and daily activities. Down Syndrome, as one of the most well-known chromosomal disorders, is often the main cause of intellectual developmental disorders, hypotonia, facial dysmorphism, early onset of Alzheimer's disease, and various behavioral disorders. Diagnosing syndrome diseases in children is often difficult due to complex and varied symptoms, requiring lengthy, costly, and time-consuming medical evaluations. This study aims to design a Case-Based Reasoning (CBR)-based expert system for diagnosing syndromes in children, which is expected to help accelerate the disease identification process and provide more effective and efficient solutions. The method used is the development of an expert system with a CBR approach, in which the system performs calculations and matching based on the symptoms selected by the user against the available case base. The results of the study show that from symptom inputs such as wide hands with short fingers, short stature, small head, stunted growth, small lower jaw, abnormal body appearance, and weak joints, the system was able to diagnose Klinefelter syndrome with a percentage of 43.58%. This system can be an alternative for patients or families who have limited time and funds to obtain medical consultations, so that diagnosis and follow-up can be carried out more quickly and efficiently.

Zehy Fadia; Yani Maulita; Husnul Khair

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Anxiety disorders are common mental health problems in society, often unrecognized by the sufferer. Identifying the type of anxiety disorder and its influencing factors is crucial for proper treatment. This research aims to apply the K-Nearest Neighbor (K-NN) method in identifying types of anxiety disorders based on influencing factors, focusing on patient data from Sylvani Hospital, Binjai. The K-NN method was chosen because of its ability to classify based on data proximity. This study used medical record data of patients with anxiety disorders, which were processed using MATLAB and Microsoft Excel software. The results show that the K-NN method is effective in identifying types of anxiety disorders, with a high level of accuracy, especially in the identification of Panic Disorder (K05) and Social Anxiety Disorder (K03). The use of MATLAB simplified the identification process by automating results, while data processing in Excel improved classification accuracy. This study concludes that the K-NN method can be an effective alternative in identifying anxiety disorder types based on the factors that influence them. It is recommended for future research to involve more variables and mental health experts for a more comprehensive validation of the results.

Syahriful Ahyar; Reski Apriyani; Nanda Herlianur; Putri Rahmawati; Viola Augustia Putri +1 more

Perspektif Administrasi Publik dan hukum 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study examines participatory leadership styles and their influence on organizational innovation in state-owned enterprises (SOEs) in Indonesia. Participative leadership involves subordinates actively in the decision-making process, which contributes to increased motivation, productivity, and individual performance within the organization. Using a qualitative descriptive approach, this study explores the concepts and practices of leadership and innovation applied in SOEs. The results show that participatory leadership not only increases employee engagement but also creates a collaborative and innovative work environment. By involving different generations in decision-making, leaders can leverage the experience of senior generations and fresh ideas from younger generations, thereby encouraging more creative and relevant innovation. The implications of this research indicate that the application of a participatory leadership style is very important for SOEs to strengthen their competitiveness, adapt to market changes, and make a significant contribution to national development. This research provides valuable insights for leadership development and innovation strategies in the SOE sector in Indonesia.

Braja Manastha Winduaji; Fedianty Augustinah; Eny Haryati

International Journal of Social Welfare and Family Law 2025 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This research seeks to examine the approach to managing civil servant training to enhance public service efficiency at the Regional Civil Service Agency (BKD) of Pasuruan City. This research is rooted in the bureaucratic difficulties encountered by local governments, especially the disparity between organizational demands and the presence of qualified staff. This situation results in delays in service, reduced productivity, and ineffective management of human resources. The study utilizes a qualitative descriptive method, gathering data via comprehensive interviews, firsthand observations, and analysis of policy documents. The results indicate that the state civil servants formation management approach at BKD Pasuruan emphasizes three main elements: workforce planning based on competencies, employee redistribution according to performance, and strengthening evaluation systems oriented towards results. These tactics have enhanced bureaucratic effectiveness and expedited public service operations. The research additionally reveals that effective execution relies on adaptive leadership, a cooperative work environment, and a dedication to service innovation. In summary, an effectively designed, flexible, and results-oriented state civil servants formation management approach can act as a template for enhancing local administrative capabilities to deliver efficient, professional, and enduring public services.

Evi Zulfiana; Nora Rahmanindar

Jurnal Penelitian Komunikasi dan Sosialisasi 2025 Asosiasi Peneliti dan Pengajar Ilmu Sosial Indonesia

The high rate of stunting in 2025 in the Labaksiu sub-district prompted the government to involve the Office of Religious Affairs (KUA) in stunting prevention efforts. This is based on the view that the process of forming a family is closely related to childbearing, so the KUA was revitalized to include stunting issues in marriage guidance materials. This study aims to examine the communication strategies used in the marriage guidance program to prevent stunting in the Labaksiu sub-district. The method used is qualitative descriptive, with data collected through in-depth interviews with six informants, consisting of three guidance facilitators, one health officer, and two program participants. The study's findings indicate that the communication strategy in the marriage guidance program for stunting prevention refers to Lasswell's theory, emphasizing the role of a competent communicator, namely a certified facilitator. The material presented covers topics on reproductive health and the development of outstanding generations, delivered in an educational and persuasive manner. The media used include modules and direct delivery by facilitators. The target of the program is prospective couples who have registered at the KUA. The impact of this program is an increase in the knowledge of prospective brides and grooms regarding the importance of preparing for a healthy family.

Ahmad Muhamad Musain Nasoha; Kamelia Maimunah; Annajmul Muniiroh; Annuriyah Nabila

Majelis : Jurnal Hukum Indonesia 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to analyze the strengthening of students' civic resilience through Civic Education (PKn) after the COVID-19 pandemic using qualitative methods based on literature review. The COVID-19 pandemic has changed students' social interaction patterns and learning methods, which have an impact on their social engagement and resilience as citizens. This study collects and evaluates literature related to the challenges of Civic Education learning and strategies for strengthening civic resilience in the post-pandemic context. The results show that participatory learning approaches, digital literacy, strengthening social values, and community service activities are key elements in strengthening students' cognitive and social resilience. Learning that integrates digital technology provides opportunities for students to participate more actively in social and political discussions. On the other hand, community service activities based on civic values ​​help students develop a stronger sense of social responsibility. The implications of this research encourage the development of a Civic Education curriculum that is adaptive to current social and technological dynamics so that students become resilient and active citizens. This study also recommends that Civic Education be continuously updated with a more interactive and relevant approach to current needs, to enhance students' ability to participate constructively in the global community.

Nirmala Suci Paramesti; Afthina Aulya Fatma; Rifa Ardian Fahreza

Majelis : Jurnal Hukum Indonesia 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Mixed marriages are a social phenomenon that is increasingly prevalent with globalization and mobility between countries. The problems arising from mixed marriages not only concern social aspects but also impact the citizenship status and inheritance rights of the parties. This study aims to analyze the legal consequences of mixed marriages on citizenship and inheritance rights from the perspectives of civil law and Islamic law. The method used is normative-comparative research with a legislative and conceptual approach. The results reveal fundamental differences between civil law and Islamic law in regulating citizenship and inheritance rights in mixed marriages. Civil law emphasizes administrative and national aspects, while Islamic law focuses on religious and lineage aspects. These differences lead to variations in the recognition of citizenship and inheritance of property, potentially creating legal uncertainty for the parties. Therefore, harmonization between civil law and Islamic law is essential to create legal certainty and justice, particularly in the context of inter-national and inter-religious marriages in Indonesia

Muhammad Ilham Fauzi; Teuku Ahmad Yani; Muhammad Jafar

IJLS (International Journal of Law and Society) 2025 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Qanun of Banda Aceh City Number 4 of 2022 emphasizes that the Tirta Daroy Regional Public Company of Drinking Water aims to provide fair and sustainable drinking water services. The legal relationship between the customer and the company is regulated through the Decree of the Board of Directors PEG Number. III/10/PDAM/2020. However, there are still many customers who are in default in the form of late payments that cause losses to the company and are contrary to Article 1243 of the Civil Code regarding the obligation of debtors to compensate for losses due to negligence. This study aims to analyze the default settings in the customer connection agreement at  the Tirta Taroy Regional Public Drinking Water Company  , identify the factors causing defaults, and explain the form of applying civil sanctions to customers who commit defaults. This study uses an empirical juridical method with qualitative descriptive analysis based on legal and field data. The results of the study show that the most dominant forms of default in customers of the Tirta Daroy Regional Drinking Water Public Company are late and arrears of payments, not paying at all and misuse of water connections. The main causative factors include economic conditions, administrative negligence, and intentional elements. Legally, this default causes financial losses and disrupts the sustainability of public services. Sanctions are applied in stages through notices, warnings, summonses, to fines, compensation, or disconnection. The Tirta Daroy Regional Public Company is advised to follow up on customer complaints, improve the billing system, adjust the sanction clause proportionately, and increase legal awareness through socialization.

Sony Erstiawan, Martinus

Akuntansi dan Ekonomi Pajak: Perspektif Global 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The implementation of the core tax administration sistem (Core Tax Administration Sistem or Coretax) in early 2025, which was expected to modernise tax services, instead sparked a wave of public criticism due to various fatal technical obstacles. The dysfunction of this sistem not only hampered administration but also gave rise to discourse on distrust of state budget management. This study aims to analyse in depth how the failure to implement Coretax has eroded public trust and damaged the fiscal social contract between taxpayers and the state. The research method uses a qualitative approach with a Critical Discourse Analysis perspective based on Norman Fairclough's model. Data was collected through netnography from public comments and interactions on social media, then analysed through three dimensions: text (micro), discourse practice (meso), and social practice (macro). The findings show that public discourse is not merely technical complaints, but a form of symbolic resistance. At the micro level, sistem dysfunction is interpreted as evidence of incompetence and alleged budget irregularities. At the meso level, the public mobilises collective memory related to past government project failures to validate their distrust. At the macro level, this signifies a violation of the principle of reciprocity, whereby the state is perceived as demanding tax compliance without providing adequate services, thereby triggering a crisis of legitimacy. The implications of this study emphasise that digital transformation of the public sector requires transparency and accountability; failure to respond to this crisis has the potential to significantly reduce voluntary tax compliance.

Nurfalah, Samsu; Siti Nurhalimah; Rifa Salsabila; Siti Nursilah

Akhlak : Jurnal Pendidikan Agama Islam dan Filsafat 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Game-based learning has emerged as a relevant instructional strategy to address the challenges of 21st-century education, including in Islamic Religious Education (PAI), which is often perceived as monotonous and less engaging for students. This study aims to describe the implementation of game-based learning in enhancing students’ learning motivation in the PAI subject at MA Yapina. This research employed a descriptive qualitative approach with data collected through observation, interviews, and documentation. The findings indicate that the use of educational games—both digital and non-digital—creates a more interactive and enjoyable learning atmosphere while encouraging active student participation. Students demonstrated increased motivation, self-confidence, and interest in understanding religious concepts more deeply. In addition to boosting motivation, game-based activities contributed to better conceptual understanding through collaborative tasks and contextual simulations of Islamic values. However, several challenges were identified, including limited teacher competence in using game-based media and unequal availability of technological facilities. These findings suggest that game-based learning holds significant potential for PAI instruction but requires adequate teacher support and sufficient infrastructure to optimize its implementation. This study is expected to serve as a reference for developing innovative and creative learning strategies in Islamic Religious Education that align with the characteristics of digital-native learners.

Alfa Rohmatin; Yuda Nugraha; Moch. Galih Gunawan; M. Ramanda Iski

Akhlak : Jurnal Pendidikan Agama Islam dan Filsafat 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study aims to describe the characteristics of SMK Al-Azami students in emulating the morals of the Prophet Muhammad (peace be upon him) as part of character development based on Islamic values within vocational education. The background of this research lies in the urgency of character education that not only emphasizes academic competence and technical skills but also focuses on moral formation and professional ethics. This research employed a qualitative approach using a library research method by analyzing relevant classical and modern Islamic literature, supported by documentation of school activities. The results reveal that the moral values of the Prophet Muhammad have been well internalized in students’ daily behavior, which includes four core dimensions: Shidq (honesty), Amanah (trustworthiness), Istiqamah (discipline), and Rahmah (compassion). The value of Shidq is reflected in students’ honesty during vocational practice and in reporting work results; Amanah is demonstrated through responsibility for tools and group tasks; Istiqamah appears in punctuality, consistency, and work discipline; and Rahmah is shown through respectful, empathetic, and cooperative social interactions. The findings indicate that Islamic character education effectively shapes students with integrity, discipline, and social awareness, serving as a model for moral development in vocational schools. Furthermore, this research highlights the importance of strengthening teacher exemplarity, religious habituation, and curriculum integration of Islamic moral values in vocational learning to ensure sustainable character development.

Muhammad Rangga Pramana; Muhammad Hidayat

Akhlak : Jurnal Pendidikan Agama Islam dan Filsafat 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study examines how Islamic Religious Education (PAI) contributes to developing student character that reflects care for environmental sustainability. The growing phenomenon of environmental degradation requires education that goes beyond cognitive aspects and nurtures ecological awareness grounded in Islamic values. The aim of this research is to describe the strategies and implementation of PAI in fostering environmentally friendly behavior among students. This study employs a qualitative approach through interviews with PAI teachers, observations of student activities, and documentation related to school-based environmental programs. The findings reveal that Islamic teachings on cleanliness, environmental balance, and human responsibility as stewards of the earth provide a strong foundation for encouraging students to protect the environment through positive habits such as proper waste disposal, wise use of resources, and participation in greening activities. Nevertheless, the implementation still faces several challenges, including inconsistent student discipline and limited supporting facilities within the school. Overall, PAI serves as an educational medium capable of shaping ecological behavior when supported by strong collaboration between schools, teachers, and families.