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Mutiara Muliani; Dena Salsabila; Yolanda Jn

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

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

Wahyu Insani; Faishal Ackmal Survanta; Shaleh Shaleh

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

This study explores strategies for mobilizing financial resources and multi-stakeholder participation in Islamic education financing to achieve institutional financial independence. The research was conducted at SMA Muhammadiyah 5 Yogyakarta, a private Islamic secondary school implementing a financing model based on Sharia values and Total Quality Management (TQM) principles. A qualitative case study approach was employed, utilizing primary data from in-depth interviews with school administrators and observations of financial management practices, as well as secondary data from budget plans, government funding reports, and cooperation documents with philanthropic institutions. Data were analyzed using an interactive model involving data reduction, data presentation, and inductive conclusion drawing. The findings reveal that financial independence is strengthened through diversified funding sources, including government support, parental contributions, Islamic philanthropy, and school-based business units. Transparency and accountability are maintained through open financial reporting and stakeholder involvement. The study highlights that integrated Islamic education financing aligned with Sharia values and TQM enhances institutional sustainability, educational quality, and organizational competitiveness.

Miranti Miranti; Sry Rosita; Hendriyaldi Hendriyaldi

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

This study aims to analyze the effect of workload on employee loyalty at the Class I TPI Immigration Office in Jambi, with performance allowance policies acting as a mediating variable. The research employed a quantitative approach involving 88 respondents selected from the total employee population. Data were collected through structured questionnaires and analyzed using statistical methods to examine both direct and indirect relationships among variables. The results indicate that employees generally perceive their workload as being at a moderate level; however, workload has a significant negative effect on employee loyalty. In contrast, performance allowance policies demonstrate a significant positive influence on loyalty. Furthermore, the findings reveal that performance allowance policies partially mediate the relationship between workload and employee loyalty, indicating their role in mitigating the negative impact of workload. These results suggest that effective performance allowance policies can enhance employee loyalty despite increasing workload demands. Therefore, organizations should balance workload management with fair and performance-based compensation policies to maintain employee loyalty.

Nurul Hidayatul Jannah; Lailatul Badriyah; Muhammad Riski

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

The rapid growth of the creative economy, particularly in the culinary subsector, has prompted micro, small, and medium enterprises (MSMEs) to adopt digital marketing strategies as a means to enhance competitiveness and expand market reach. This study employs a systematic literature review (SLR) approach with content analysis to map key concepts, identify research gaps, and explore future research directions concerning the transformation of culinary MSMEs from local kitchens to digital markets. Findings reveal that organizational learning mediated by motivation, culture, leadership, and continuous digital marketing practices plays a pivotal role in this transformation. However, significant research gaps persist, including limited longitudinal studies, inadequate integration of organizational culture and leadership into digital marketing frameworks, and insufficient comparative analyses across diverse MSME profiles. This study contributes theoretically by synthesizing fragmented literature on culinary marketing in the digital creative economy and offers practical insights for MSME actors, mentors, and policymakers in designing adaptive and sustainable digital marketing strategies.

Sri Puspita Sari; Mukrodi Mukrodi

Jurnal Pemimpin Bisnis Inovatif 2026 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

The rapid development of globalization and the acceleration of digital transformation have encouraged organizations to adopt more adaptive and collaborative work practices. In this context, collaborative culture has become a strategic element that plays a crucial role in enhancing organizational effectiveness and competitiveness. This study aims to comprehensively examine the concept, characteristics, forming factors, and theoretical foundations of collaborative culture in modern organizations. The research employs a qualitative approach through a literature review, analyzing reputable national and international journal articles, textbooks, and relevant institutional reports. Data analysis is conducted using a descriptive-analytical technique by synthesizing findings from previous studies. The results indicate that collaborative culture significantly contributes to improved communication quality, work coordination, adaptability, and both individual and organizational performance. Collaborative culture is shaped through the integration of shared vision, open communication, trust, willingness to share resources, collaborative leadership, flexible organizational structures, and the support of collaborative technologies. This study also highlights that the success of digital transformation largely depends on the strength of an effectively internalized collaborative culture. The findings are expected to provide a theoretical reference for organizations and researchers in developing sustainable collaborative culture strategies.

Farras Zakia Rahman; Rangga Andi Yoga; Dwi Imroatus Sholikah

Mahkamah : Jurnal Riset Ilmu Hukum 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Contemporary defense and security challenges now come from both non-military threats (such as cyber attacks, disinformation campaigns, and economic pressure) and military threats (traditional armed force). These often operate in the gray zone, meaning actions are taken below the threshold of armed conflict as defined under international law. This situation signals the rise of modern armed conflict, which is growing more intense and causing a crisis in International Humanitarian Law (IHL) enforcement. This study aims to describe modern armed conflict and its challenges to IHL. The research used a normative juridical approach and analyzed statutes. Legal materials reviewed included various international legal instruments, which were examined qualitatively and normatively. The results show that modern armed conflict challenges International Humanitarian Law with non-linear conflicts (conflicts with unclear frontlines or participants), proxy actors (groups acting on behalf of states), and cyber threats or propaganda. Therefore, IHL should be updated to include more comprehensive regulations

Reyhan Jaya; Fitra Dharma; Agrianti Komalasari; Doni Sagitarian Warganegara

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

The banking sector plays a strategic role in supporting financial system stability and capital market development. Market performance, reflected through stock returns, represents investor confidence in a firm’s prospects and sustainability. In recent years, investors have increasingly considered non-financial factors such as intellectual capital and corporate social responsibility in evaluating firm value. However, empirical findings regarding the effect of these factors on market performance remain inconsistent, particularly in the Indonesian banking sector. This study aims to examine the effect of intellectual capital and corporate social responsibility on market performance of conventional commercial banks listed on the Indonesia Stock Exchange during the 2021–2024 period. This research employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. Intellectual capital is measured using the Value Added Intellectual Coefficient method, while corporate social responsibility is measured using a disclosure index based on the Global Reporting Initiative. Market performance is proxied by stock returns. Data analysis is conducted using multiple linear regression with the Ordinary Least Squares approach. The results indicate that intellectual capital and corporate social responsibility have a positive and significant effect on market performance. These findings suggest that effective management of intangible assets and social responsibility disclosure can enhance investor perception and firm value. The results provide important implications for bank management in formulating value-enhancing strategies and for investors in making investment decisions.  

Febrianti Shakira; Hastiani Nasution; Ahmad Wahyudi Zein

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

This study aims to analyze the implementation of Good Corporate Governance (GCG) principles at PT Bank Mandiri (Persero) Tbk as one of the state-owned banks that plays a strategic role in the Indonesian banking system. The implementation of GCG is crucial in maintaining public trust, improving performance, and ensuring business sustainability in the banking sector. This research employs a qualitative method with a descriptive approach, focusing on secondary data analysis obtained from annual reports, corporate governance reports, sustainability reports, and official information published on the website of PT Bank Mandiri (Persero) Tbk. The results indicate that Bank Mandiri has consistently implemented the principles of transparency, accountability, responsibility, independency, and fairness in its corporate governance system. These principles are reflected in information disclosure practices, clear organizational structures, regulatory compliance, independent decision-making processes, and fair treatment of all stakeholders. Overall, the implementation of GCG at PT Bank Mandiri (Persero) Tbk contributes positively to strengthening internal control systems, enhancing public trust, and supporting the stability and sustainability of banking operations.

Reni Ria Armayani Hasibuan; Deni Darmawansyah; Juwita Nur Pramita; Muhammad Zeki Abdillah

Pajak dan Manajemen Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The Financial Services Authority (OJK) is responsible for overseeing Indonesia's capital market, and this paper outlines its functions and powers. In order to promote financial system stability, safeguard the public interest, and boost the financial services industry's competitiveness, the OJK was founded to develop an integrated regulatory and supervisory structure. The OJK's responsibilities encompass policy formulation, business license issuance, oversight, inspection, law enforcement, and administrative penalties for infractions. Even though Indonesia's capital market has grown quickly, it still faces substantial obstacles like illicit investment and large losses from scandals and market manipulation, which emphasize the need for robust and independent oversight.

Aini Nabilah Marzuq; Damajanti Sri Lestari; Liling Listyawati; Dian Ferriswara

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

The rapid growth of digital marketplaces has fundamentally transformed consumer decision-making processes by intensifying price transparency, product comparability, and information exposure. In highly competitive marketplace environments, consumers are frequently confronted with numerous product alternatives and dynamic pricing structures, which shape how they evaluate options and ultimately decide to purchase. This study examines the effects of product variety and price perception on consumers’ purchase decisions in the context of ROSCA tumbler products sold on the Shopee marketplace. Using a quantitative explanatory approach, this research employs a survey-based design to analyze the relationships among variables and to estimate their relative effects through multiple linear regression analysis. Data were collected from 100 respondents who had previously purchased ROSCA tumblers on Shopee, selected using purposive sampling based on predefined criteria. The research instrument consisted of 15 Likert-scale items measuring product variety, price perception, and purchase decision. Data analysis included descriptive statistics, instrument validity and reliability testing, regression assumption diagnostics, and hypothesis testing using both partial (t-test) and simultaneous (F-test) procedures. The findings reveal that product variety has a positive and significant effect on purchase decisions, indicating that consumers are more likely to finalize purchases when they perceive product options as sufficiently diverse, relevant, and comparable. Price perception also exerts a positive and significant influence and demonstrates a stronger relative effect compared to product variety. This result underscores the central role of perceived price fairness, competitiveness, and value-for-money in shaping purchase decisions within transparent and highly competitive marketplace settings. Simultaneously, product variety and price perception explain a substantial proportion of variance in purchase decisions, highlighting their combined importance as key marketing stimuli. These findings contribute to the literature on digital consumer behavior by providing empirical evidence from a specific marketplace–product context and offer practical implications for sellers and brand managers in optimizing assortment design and pricing strategies to enhance conversion rates in online marketplaces

Reika Dasha Mihwa; Arief Hadian; Yayuk Yuliana; Mutawaqil Bilah Tumanggor

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

This research aims to examine the influence of store atmosphere, brand awareness, and lifestyle on purchasing decisions at Kobapa Store in Delitua District. This study uses a quantitative research method with a questionnaire research design. The subject of this research is the products of Kobapa Store, and the object of the study is consumers who purchase products at Kobapa Store, totaling 97 respondents. Data collection techniques include observation, questionnaires, and documentation. Data analysis techniques involve validity tests, reliability tests, and classical assumption tests. The data analysis method used is multiple linear regression with the assistance of SPSS 25 software. The t-test results show that store atmosphere has a positive effect on purchasing decisions. Brand awareness has a positive effect on purchasing decisions. Lifestyle also influences purchasing decisions. The F-test results indicate that store atmosphere, brand awareness, and lifestyle simultaneously affect purchasing decisions at Kobapa Store in Delitua District, with an F calculated value of 4.141 > F table value of 2.700, and a significance value of 0.008 < 0.05. The adjusted coefficient of determination (R Square) is 0.338, meaning that 33.8% of the dependent variable can be explained by the independent variables, while the remaining 66.2% is explained by other variables outside the ones studied.

Dito Aditia Darma Nst; Najwa Rahmadini; Jessica Dwi Yolanda Pandiangan; Annisa Ramadhani; Iin Sri Ayu Sihotang

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

This study aims to analyze the effect of audit tenure on audit quality at PT Wijaya Karya (Persero) Tbk, which is listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. This research employs a quantitative approach with a causal associative research method. The data used are secondary data obtained from the company’s annual reports and financial statements. Data collection was conducted through documentation, while sample selection used purposive sampling. The data analysis method applied was simple linear regression to examine the effect of audit tenure on audit quality. The results indicate that audit tenure has a significant effect on audit quality, suggesting that the length of the relationship between the auditor and the client has implications for the quality of audit outcomes. These findings are expected to contribute to the development of accounting literature and serve as a consideration for regulators and companies in determining auditor engagement policies to maintain audit quality.

Amalia Solikha; Peni Nurmaliza; Rahayu Sri Utami

Jurnal Hukum, Administrasi Publik dan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Corporate crime in the natural resources sector is a legal phenomenon that has a broad impact on state finances and public interests. This article analyzes the legal case of tin trade corruption involving PT Timah Tbk, a state-owned enterprise managing a strategic commodity. This study aims to examine the construction of corporate crime and the legal implications of state financial losses arising from deviant trade practices. The research method used is normative legal research with a juridical-analytical approach through a review of laws and regulations, legal doctrine, and relevant legal facts. The results of the study indicate that tin trade corruption is a systemic corporate crime integrated into the company's policies and business mechanisms, so that criminal liability cannot be limited to individuals alone. The resulting state losses are multidimensional, including fiscal losses, loss of potential revenue, and violations of the principle of state control over natural resources. This study emphasizes the importance of strengthening corporate criminal law enforcement to maintain the integrity of state-owned enterprises and protect state interests.

Shela Amelia Akhap; Lilik Sumarni; Nani Nurani Muksin

Jurnal Ilmu Komunikasi, Administrasi Publik dan Kebijakan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study is motivated by the crucial role of government public relations in managing effective communication in the digital era, particularly through cooperation with online media to ensure public information is delivered widely, accurately, and credibly. The research aims to analyze the implementation of media relations strategies carried out by the Public Relations Office of the South Tangerang City Social Service, focusing on three main aspects: managing media relations, developing information dissemination strategies, and building cooperative networks with online media. This study employs a qualitative approach using descriptive methods, with data collected through in-depth interviews and documentation. The theoretical framework is based on Yosal Iriantara’s (2019) media relations strategy, which emphasizes relationship management, communication strategies, and network development. The findings indicate that media relations are implemented through formal and informal communication, openness to media needs, the preparation of informative and community-oriented content, and continuous formal and informal collaboration with online media. Overall, the implementation of media relations strategies contributes to building a positive institutional image and enhancing public trust, although challenges remain, including limited advertorial budgets and human resource constraints.

Rio Herdy Saputra; Dinda Anisa Septiani Putri; Riska Ayu Sekarsari; Adrian Yan Permana; Masitha Tismananda Kumala

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

In Indonesia, maritime safety remains a problem. Ship captains and ship owners often disregard maritime safety standards, particularly for fishing vessels. Provisions for criminal liability for domestic fishing vessels that fail to meet maritime safety standards are an important legal instrument for regulating and enforcing maritime safety regulations in the fisheries sector. Failure of vessels to comply with safety requirements, such as the completeness of safety equipment, engine condition, and vessel structure, can potentially lead to accidents that endanger the lives of crew members and negatively impact the marine environment. This study uses a normative research method with a legislative approach. This article focuses on examining aspects of criminal liability, including the subjects, objects, and legal sanctions imposed for violations of maritime safety standards. The results indicate that perpetrators of violations can be subject to criminal sanctions in the form of fines, detention, and even revocation of vessel operating permits, taking into account human rights and environmental protection. Effective and synergistic law enforcement between relevant authorities is essential to provide a deterrent effect, encourage compliance with safety standards, and improve the system for the sustainability of marine resources.

Fitra Aulia Azmi; Said Jalalul Akbar; Maizuar Maizuar

Konstruksi: Publikasi Ilmu Teknik, Perencanaan Tata Ruang dan Teknik Sipil 2026 Asosiasi Riset Ilmu Teknik Indonesia

Highways play a strategic role in supporting economic development, so the quality of pavement materials (flexible pavement) must meet previously established quality standards. The Asphalt Concrete Wearing Course (AC-WC) layer, as the topmost layer of flexible pavement, is susceptible to damage caused by aging triggered by environmental conditions, particularly ambient temperature. Temperatures above 30°C are known to accelerate plastic deformation (rutting) and reduce pavement bearing capacity. The Meteorology, Climatology, and Geophysics Agency indicates that temperatures in Lhokseumawe City, North Aceh, range from 33.7–35.3°C with day-night fluctuations that could potentially accelerate the degradation of mechanical properties. This study aims to analyze the Marshall characteristics of AC-WC asphalt mixtures under ambient temperature conditions. The testing was conducted with varying exposure times of 0, 15, 30, 45, 60, 75, and 90 days at a minimum temperature of 23.90°C and a maximum temperature of 31.80°C, with an average humidity of 87.93%. The test results showed that the AC-WC asphalt mixture experienced a decrease in stability value of 21.37% and an increase in flow value of 36.36%, resulting in a decrease in the Marshall Quotient (MQ) value of 42.52%.

Theresia Chintia Herawati; Syeira Khaerani; Siti Sheila Mozza Fatihah W; Mutiara Astri Pradina; Dicky Pratama

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

The use of Information Systems and Information Technology (IS/IT) is a crucial factor in improving the efficiency and accuracy of retail sector operations. PT XYZ, a retail-level staple goods provider, has implemented IS/IT to support sales recording, inventory management, security, and operational reporting. This study aims to assess the effectiveness, efficiency, security, and compliance of the information system used. The audit was conducted through observation, interviews, document review, and system testing, referring to the COBIT framework and the ISO/IEC 27001 standard. The audit results indicated that the system supported core operational functions, but weaknesses remained, including insufficient system documentation, limited access controls, and suboptimal data security and backup mechanisms. Furthermore, reliance on manual procedures has the potential to lead to errors and slow down service delivery. Therefore, system improvements, strengthening security controls, developing standard operating procedures, and enhancing the competency of human resources and IT infrastructure are needed. This audit is expected to support improved service quality and secure, effective, and sustainable IT governance at PT XYZ.

Grace Christine Sihombing; Tata Sutabri

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

This study focuses on analyzing the application of cloud computing as a supporting infrastructure for digital transformation in the implementation of Smart City at the Communication and Information Agency (Diskominfo) of Muara Enim Regency. In the era of digital transformation and accelerated urbanization, the need for smart city management based on information technology has become increasingly urgent. Cloud computing plays a strategic role in providing integrated, scalable, and efficient data services to support the effectiveness of public services and data-driven decision-making. This study aims to analyze the extent to which cloud computing has been implemented in the Muara Enim Diskominfo environment, identify the supporting and inhibiting factors of its implementation, and evaluate its contribution to the achievement of Smart City objectives. This study uses a comparative approach with data collection techniques through interviews, observation, and documentation studies. The results of the study show that the implementation of cloud computing at the Muara Enim Communication and Information Agency is still in the development stage, with positive achievements in data management efficiency and inter-unit collaboration, but facing obstacles in terms of system integration and human resources. This research contributes to strengthening academic understanding of cloud computing implementation strategies in the context of local government, as well as providing practical recommendations for policy makers to improve digital infrastructure readiness towards a sustainable Smart City.

Wibowo, Husni; Asrori Asrori

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Composite materials have the potential to be used as an alternative material for e-scooter frames due to their low weight and good mechanical strength. The mechanical properties of composite materials are strongly influenced by their constituent materials, particularly the fiber fraction. This study aims to analyze the effect of fiberglass composition variations on the tensile strength of composite materials as an alternative for e-scooter frames. The results show that increasing the fiberglass content leads to an improvement in the tensile strength of the composite material. The tensile strength increased by 51.52% when the fiberglass content was increased from 40% to 50%, while an increase of 19.5% was observed from 50% to 60%, indicating a decreasing rate of improvement. At higher fiberglass compositions, voids were observed due to imperfections in the manufacturing process, which affected the bonding between the fiber and the resin. In addition, increasing the fiberglass content resulted in a reduction in tensile strain from 1.1% at 40% fiberglass to 0.55% at 60% fiberglass, indicating that the material became stiffer and more brittle. These results indicate a trade-off between increased tensile strength and reduced ductility of the composite material.

Muhammad Hilmi Wahyu Hadi; Asrori Asrori

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The advancement of automotive technology has accelerated the adoption of renewable‑energy‑based electric vehicles, including the integration of solar panels on electric scooters. Indonesia’s tropical climate provides abundant solar energy potential; however, the limited surface area of scooters often restricts panel placement to the footrest section. This study aims to evaluate the impact of using a 10 mm clear acrylic cover on the performance of a 50 Wp monocrystalline solar panel in an electric scooter battery‑charging system. An experimental method was employed by comparing the panel’s performance under two conditions: without a cover and with the acrylic cover installed. Key parameters observed included voltage, current, and charging power, recorded using a data logger. Tests were conducted for 30 minutes under varying solar radiation intensities. The results indicate that the acrylic cover reduces the panel’s output power, from 55 W to 45 W at a solar radiation intensity of approximately 1100 W/m². These findings suggest that the use of an acrylic cover must be carefully considered to maintain optimal charging system performance.